0001584509-24-000212 | 10-K | XBRL Viewer

Goodwill And Other Intangible Assets

12 Months Ended

Sep. 27, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

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. The Company performs its assessment of goodwill at the reporting unit level, which is an operating segment or one level below the operating segment. The Company performs its annual impairment test as of the end of the fiscal month of August. If results of the qualitative assessment indicate a more likely than not determination or if a qualitative assessment is not performed, a quantitative test is performed by comparing the estimated fair value, calculated using a discounted cash flow method or market based method, of each reporting unit with its estimated net book value.

During the fourth quarter of fiscal 2024, the Company performed the annual impairment test for goodwill for each of the reporting units using a quantitative testing approach. The Company compared the estimated fair value using a discounted cash flow method of each reporting unit or market based method for certain reporting units with its book value. Based on the evaluation performed, the Company determined that the fair value of each of the reporting units significantly exceeded its respective carrying amount, and therefore, the Company determined that goodwill was not impaired.

The determination of fair value for each reporting unit includes assumptions, which are considered Level 3 inputs, that are subject to risk and uncertainty. The discounted cash flow calculations are dependent on several subjective factors including the timing of future cash flows and the underlying margin projection assumptions, future growth rates and the discount rate. If assumptions or estimates in the fair value calculations change or if future cash flows or future growth rates vary from what was

expected, this may impact the impairment analysis and could reduce the underlying cash flows used to estimate fair values and result in a decline in fair value that may trigger future impairment charges.

Changes in total goodwill during fiscal 2024 are of the following (in thousands):


Segment	September 29, 2023		Acquisitions		Translation & Other		September 27, 2024
FSS United States	$	4,164,392	$	20,128	$	27	$	4,184,547
FSS International	451,594		21,490		19,570		492,654
	$	4,615,986	$	41,618	$	19,597	$	4,677,201

Other intangible assets consist of (in thousands):


	September 27, 2024						September 29, 2023
	Gross Amount		Accumulated Amortization		Net Amount		Gross Amount		Accumulated Amortization		Net Amount
Customer relationship assets	$	1,168,108	$	(521,102)	$	647,006	$	1,116,771	$	(433,741)	$	683,030
Trade names	1,197,486		(39,890)		1,157,596		1,137,535		(16,092)		1,121,443
	$	2,365,594	$	(560,992)	$	1,804,602	$	2,254,306	$	(449,833)	$	1,804,473

During fiscal 2024, the Company acquired customer relationship assets and trade names with values of $43.4 million and $55.3 million, respectively. During fiscal 2023, the Company acquired customer relationship assets and trade names with values of $20.7 million and $14.5 million, respectively. Customer relationship assets are being amortized principally on a straight-line basis over the expected period of benefit with a weighted average life of approximately 14 years. The majority of trade names, which include the Aramark and Avendra trade names, are indefinite lived intangible assets and are not amortized, but are evaluated for impairment at least annually or more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired. The Company utilized the "relief-from-royalty" method, which considers the discounted estimated royalty payments that are expected to be avoided as a result of the trade names being owned. The Company completed its annual trade name impairment test for fiscal 2024, which did not result in an impairment charge. Amortization of other intangible assets for fiscal 2024, fiscal 2023 and fiscal 2022 was $107.1 million, $89.5 million and $82.8 million, respectively.

Based on the recorded balances at September 27, 2024, total estimated amortization of all acquisition-related intangible assets for fiscal years 2025 through 2029 are as follows (in thousands):


2025	$	113,655
2026	109,260
2027	88,866
2028	81,728
2029	79,003

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 17,400,701	$ 16,083,212	$ 13,687,269
Revenue (Net of rounding adjustments from spinoff in the period ended September 30, 2022)			13,687,200
Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	12,441,700	11,536,900	9,884,300
FSS United States
Disaggregation of Revenue [Line Items]
Revenue	12,576,700	11,721,400	10,030,800
FSS United States \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	12,576,700	11,721,400	10,030,800
FSS United States \| Business & Industry \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	1,627,200	1,407,200	1,081,200
FSS United States \| Education \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	3,650,400	3,437,000	3,161,500
FSS United States \| Healthcare \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	1,620,300	1,667,700	1,581,400
FSS United States \| Sports, Leisure & Corrections \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	3,981,200	3,537,100	2,722,000
FSS United States \| Facilities & Other \| Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	1,697,600	1,672,400	1,484,700
FSS International
Disaggregation of Revenue [Line Items]
Revenue	4,824,000	4,361,800	3,656,400
FSS International \| Total FSS International
Disaggregation of Revenue [Line Items]
Revenue	4,824,000	4,361,800	3,656,400
FSS International \| Europe
Disaggregation of Revenue [Line Items]
Revenue	2,663,700	2,303,600	1,853,300
FSS International \| Rest of World
Disaggregation of Revenue [Line Items]
Revenue	$ 2,160,300	$ 2,058,200	$ 1,803,100

Earnings Per Share

12 Months Ended

Sep. 27, 2024

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):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Earnings:
Net income from Continuing Operations attributable to Aramark stockholders	$	262,522	$	447,676	$	39,088
Income from Discontinued Operations, net of tax	—		226,432		155,396
Net income attributable to Aramark stockholders	$	262,522	$	674,108	$	194,484
Shares:
Basic weighted-average shares outstanding	263,045		260,592		257,314
Effect of dilutive securities	3,155		2,002		1,760
Diluted weighted-average shares outstanding	266,200		262,594		259,074

Basic earnings per share attributable to Aramark stockholders:
Income from Continuing Operations	$	1.00	$	1.72	$	0.15
Income from Discontinued Operations	—		0.87		0.61
Basic earnings per share attributable to Aramark stockholders	$	1.00	$	2.59	$	0.76
Diluted earnings per share attributable to Aramark stockholders:
Income from Continuing Operations	$	0.99	$	1.71	$	0.15
Income from Discontinued Operations	—		0.86		0.60
Diluted earnings per share attributable to Aramark stockholders	$	0.99	$	2.57	$	0.75

The following table represents shares that were outstanding but were not included in the diluted earnings per common share (in millions):


	Fiscal Year Ended
	September 27, 2024	September 29, 2023	September 30, 2022
Share-based awards(1)	8.9	8.3	8.7
PSUs(2)	1.2	0.8	0.4


(1)			Share-based awards were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive.
(2)			PSUs were not included in the computation of diluted earnings per common share, as the performance targets were not yet met.

Share-Based Compensation - Deferred Stock and Time-Based Units Narrative (Details) - shares	12 Months Ended	26 Months Ended
	Sep. 27, 2024	Oct. 31, 2022
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	1,766,000
RSUs \| Share-based Compensation Award, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage	25.00%	33.00%
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Deferred stock unit converted (in shares)	1
Granted (in shares)	64,421

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Other Assets - Footnotes (Details) - Computer Software $ in Millions	12 Months Ended
	Sep. 27, 2024 USD ($)
Schedule of Investments [Line Items]
Impairment of intangible asset	$ 8.2
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]	Cost of services provided (exclusive of depreciation and amortization)
Minimum
Schedule of Investments [Line Items]
Intangible asset, useful life	3 years
Maximum
Schedule of Investments [Line Items]
Intangible asset, useful life	10 years

- Definition

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+ Details

Income Taxes - Income from continuing operations before income taxes by source of income (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
United States	$ 234,926	$ 119,543	$ (49,276)
Non-United States	129,939	443,981	96,490
Income from Continuing Operations Before Income Taxes	$ 364,865	$ 563,524	$ 47,214

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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+ Details

Discontinued Operations - Assets and Liabilities of Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
ASSETS
Cash and cash equivalents	$ 0	$ 36,051	$ 23,736
Current assets of discontinued operations	0	620,931
Noncurrent Assets of Discontinued Operations	0	2,503,836
LIABILITIES
Current liabilities of discontinued operations	0	395,524
Noncurrent Liabilities of Discontinued Operations	$ 0	1,861,735
Vestis
ASSETS
Cash and cash equivalents		36,051
Receivables (less allowance: $25,066)		392,916
Allowance for doubtful accounts receivable		25,066
Inventories		174,720
Prepayments and other current assets		17,244
Current assets of discontinued operations		620,931
Land, buildings and improvements		585,797
Service equipment and fixtures		1,110,811
Property, Plant and Equipment gross		1,696,608
Less - Accumulated depreciation		(1,032,078)
Property and Equipment, at cost:		664,530
Goodwill		963,543
Other Intangible Assets		238,609
Operating Lease Right-of-use Assets		57,890
Other Assets		579,264
Noncurrent Assets of Discontinued Operations		2,503,836
LIABILITIES
Current maturities of long-term borrowings		53,910
Current operating lease liabilities		19,935
Accounts payable		134,497
Accrued payroll and other related expenses		113,770
Accrued expenses and other current liabilities		73,412
Current liabilities of discontinued operations		395,524
Long-Term Borrowings		1,567,910
Noncurrent Operating Lease Liabilities		46,084
Deferred Income Taxes		199,535
Other Noncurrent Liabilities		48,206
Noncurrent Liabilities of Discontinued Operations		$ 1,861,735

Borrowings - Schedule of Future Maturities (Details) $ in Thousands	Sep. 27, 2024 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2025	$ 967,514
2026	45,260
2027	882,573
2028	1,920,207
2029	443,341
Thereafter	1,066,069
Term Loan Facilities \| Secured Debt
Debt Instrument [Line Items]
Debt discount	22,700
Term Loan Facility, US Term Loan B, Due 2027 \| Secured Debt
Debt Instrument [Line Items]
Unamortized discount	400
Term Loan Facility, US Term Loan B-8 Due 2030 \| Secured Debt
Debt Instrument [Line Items]
Unamortized discount	$ 8,800

Share-Based Compensation - Performance Stock Units Activity Narrative (Details) - shares shares in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022	Oct. 13, 2023
2023 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized				3.5
PSUs \| 2022 Performance Stock Unit Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service period	4 years	4 years	3 years
PSUs \| Third Amended and Restated 2013 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years	3 years	3 years
PSUs \| Third Amended and Restated 2013 Stock Incentive Plan \| Share-Based Payment Arrangement, Two Third of PSU at Ending September 29, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		2 years
PSUs \| Third Amended and Restated 2013 Stock Incentive Plan \| Share-Based Payment Arrangement, One-Third of PSU at Ending September 27, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
PSU Actual Return on Invested Capital \| 2022 Performance Stock Unit Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Requisite service period			3 years

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income from Continuing Operations	$ 261,893	$ 447,098	$ 38,781
Income from Discontinued Operations, net of tax	0	226,432	155,396
Net income	261,893	673,530	194,177
Other comprehensive (loss) income, net of tax:
Pension plan adjustments	(11,068)	(7,031)	17,113
Foreign currency translation adjustments	18,082	20,273	(86,376)
Cash flow hedges:
Unrealized (loss) gain arising during the period	(16,292)	38,140	143,276
Reclassification adjustments	(56,351)	(43,746)	20,698
Share of equity investee's comprehensive income	0	5,698	1,729
Other comprehensive (loss) income, net of tax	(65,629)	13,334	96,440
Comprehensive income	196,264	686,864	290,617
Less: Net loss attributable to noncontrolling interests	(629)	(578)	(307)
Comprehensive income attributable to Aramark stockholders	$ 196,893	$ 687,442	$ 290,924

Income Taxes

12 Months Ended

Sep. 27, 2024

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES:

The Company accounts for income taxes using the asset and liability method. Under this method, the Provision for Income Taxes from Continuing Operations represents income taxes payable or refundable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax bases in assets and liabilities and are adjusted for changes in tax rates and enacted tax legislation. Valuation allowances are recorded to reduce deferred tax assets ("DTAs") when it is more likely than not that a tax benefit will not be realized.

The components of Income from Continuing Operations Before Income Taxes by source of income are as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
United States(1)	$	234,926	$	119,543	$	(49,276)
Non-United States(2)	129,939		443,981		96,490
	$	364,865	$	563,524	$	47,214


(1)			Fiscal 2024 includes gains from sale of equity investments (see Note 1).
(2)			Fiscal 2023 includes gains from sale of equity investments (see Note 1).

The Provision for Income Taxes from Continuing Operations consists of the following (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Current:
Federal	$	68,903	$	(5,119)	$	(23,014)
State and local	14,565		4,916		(851)
Non-United States	26,827		16,471		16,390
	110,295		16,268		(7,475)
Deferred:
Federal(1)	(15,761)		90,769		17,600
State and local	2,915		7,199		(1,567)
Non-United States	5,523		2,190		(125)
	(7,323)		100,158		15,908
	$	102,972	$	116,426	$	8,433


(1)			Fiscal 2023 increase in deferred tax expense is a result of the utilization of tax credit carryforward assets.

Current taxes receivable of $3.8 million and $10.2 million at September 27, 2024 and September 29, 2023, respectively, are included in "Prepayments and other current assets" on the Consolidated Balance Sheets. Current income taxes payable of $19.3 million and $24.5 million at September 27, 2024 and September 29, 2023, respectively, are included in "Accrued expenses and other current liabilities" on the Consolidated Balance Sheets.

The Provision for Income Taxes from Continuing Operations varies from the amount determined by applying the United States Federal statutory rate to Income from Continuing Operations Before Income Taxes as a result of the following (all percentages are as a percentage of Income from Continuing Operations Before Income Taxes):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
United States statutory income tax rate	21.0	%	21.0	%	21.0	%
Increase (decrease) in taxes, resulting from:
State income taxes, net of Federal tax benefit	3.8		1.7		5.2
Foreign taxes	3.3		1.7		18.4
Reduction of foreign valuation allowances	(0.7)		(0.6)		(11.5)
Permanent book/tax differences	2.6		(0.8)		13.2
Uncertain tax positions	0.4		0.8		5.4
Foreign tax credit valuation allowance	0.3		(0.8)		(1.5)
Sale of investments(1)	—		(0.5)		—


Pennsylvania Rate Change Impact	—		—		(8.1)
Tax credits & other	(2.5)		(1.8)		(24.2)
Effective income tax rate	28.2	%	20.7	%	17.9	%


(1)			Includes mainly capital tax gains related to the sale of the Company's equity investment in AIM Services Co., Ltd. offset by capital tax losses in certain investments in foreign entities.

The effective tax rate is based on expected income, statutory tax rates and tax planning opportunities available to the Company in the various jurisdictions in which it operates. Judgment is required in determining the effective tax rate and in evaluating the tax return positions. Reserves are established when positions are "more likely than not" to be challenged and not sustained. Reserves are adjusted at each financial statement date to reflect the impact of audit settlements, expiration of statutes of limitation, developments in tax law and ongoing discussions with tax authorities. Accrued interest and penalties associated with uncertain tax positions are recognized as part of the income tax provision.

As of each reporting date, the Company considers existing evidence, both positive and negative, that could impact the need for valuation allowances against DTAs. During fiscal 2024, fiscal 2023 and fiscal 2022, the Company recorded a benefit to the "Provision for Income Taxes from Continuing Operations" within the Consolidated Statements of Income of $3.8 million, $3.8 million and $8.5 million, respectively, for the reversal of a valuation allowance at a subsidiary in the FSS International

segment. The valuation allowance reversal was driven by the Company's ability to utilize DTAs based on future taxable income expected due to business acquisitions. The Company continues to monitor operating performance and believes that based on future reversals of deferred tax liabilities ("DTLs") and future taxable income, it is more likely than not that the remaining NOL carryforwards and DTAs will be realized, except where a valuation allowance has been established.

During fiscal 2023, the Company recorded a net expense to the "Provision for Income Taxes from Continuing Operations" on the Consolidated Statements of Income of $76.7 million, of which $98.4 million reflects the capital gain on the sale of its AIM Services Co., Ltd. equity investment, offset by $21.7 million of capital losses resulting from the restructuring of certain foreign subsidiaries.

On July 8, 2022, Pennsylvania enacted a corporate net income tax rate reduction over a nine year period. The income tax rate for the 2022 and 2023 tax years are 9.99% and 8.99%, respectively. Starting with the 2024 tax year, the income tax rate is reduced by 0.50% annually until it reaches 4.99% for the 2031 tax year. The Company calculated the impact of the income tax rate reduction on the DTA and DTL balances at September 30, 2022 and recorded a net benefit of $3.8 million to the "Provision for Income Taxes from Continuing Operations" within the Consolidated Statements of Income during fiscal 2022.

As of September 27, 2024 and September 29, 2023, the components of Deferred Income Taxes are as follows (in thousands):


	September 27, 2024		September 29, 2023
Deferred tax liabilities:
Derivatives	$	12,816	$	38,339
Property and equipment	2,023		—
Investments	—		13,864
Other intangible assets, including goodwill	580,138		556,708
Inventory	—		743
Operating Lease Right-of-use Assets	46,729		46,989

Computer software costs and other	23,283		23,172
Gross deferred tax liability	664,989		679,815
Deferred tax assets:
Investments	8,721		—
Inventory	6,261		—
Insurance	14,670		13,110
Property and Equipment	—		1,755
Employee compensation and benefits	93,102		103,839
Accruals and allowances	17,716		9,647
Operating lease liabilities	56,532		57,898
NOL/credit carryforwards and other	193,152		187,467
Gross deferred tax asset, before valuation allowances	390,154		373,716
Valuation allowances	(80,552)		(78,194)
Net deferred tax liability	$	355,387	$	384,293

Rollforward of the valuation allowance is as follows:


	September 27, 2024		September 29, 2023
Balance, beginning of year	$	(78,194)	$	(83,827)
Additions(1)	(5,810)		—
Subtractions(2)	3,452		5,633
Balance, end of year	$	(80,552)	$	(78,194)


(1)			The Additions are mainly driven by a valuation allowance recorded related to pension assets in the FSS International segment.
(2)			The Subtractions are mainly driven by the reversal of a valuation allowance based on future taxable income expected due to acquisitions of businesses in the FSS International segment.

DTLs of $375.4 million and $410.9 million as of September 27, 2024 and September 29, 2023, respectively, are included in "Deferred Income Taxes" on the Consolidated Balance Sheets. DTAs of $20.0 million and $26.6 million as of September 27, 2024 and September 29, 2023, respectively, are included in "Other Assets" on the Consolidated Balance Sheets.

As of September 27, 2024, certain subsidiaries have recorded DTAs of $72.1 million associated with accumulated federal, state and foreign NOL carryforwards. The Company believes it is more likely than not that the benefit from certain state and foreign NOL carryforwards will not be realized. As a result, the Company has a valuation allowance of $48.2 million on the DTAs related to these state and foreign NOL carryforwards as of September 27, 2024. State NOL carryforwards generally will begin to expire in 2025 and foreign NOL carryforwards generally have no expiration date.

As of September 27, 2024, the Company has $61.7 million of FTC carryforwards, which begin to expire in 2027, along with $3.4 million of general business credits, which begin to expire in 2045, and $34.1 million of interest restriction carryforwards, which do not expire. The Company has a valuation allowance of $32.3 million on the DTAs related to FTC carryforwards as of September 27, 2024.

Undistributed earnings of certain foreign subsidiaries for which no DTL was recorded amounted to approximately $446.7 million and $364.4 million as of September 27, 2024 and September 29, 2023, respectively. The foreign withholding tax cost associated with remitting these earnings is $26.8 million and $22.7 million as of September 27, 2024 and September 29, 2023, respectively. Such amounts have not been accrued by the Company as it believes those foreign earnings are permanently reinvested.

The Company has $70.2 million of total gross unrecognized tax benefits as of September 27, 2024, of which $41.9 million, if recognized, would impact the effective tax rate and $28.3 million would result in an adjustment to the DTL or payable.

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits follows (in thousands):


	September 27, 2024		September 29, 2023
Balance, beginning of year	$	69,128	$	80,220
Additions based on tax positions taken in the current year	754		4,433
Additions for tax positions taken in prior years	3,370		—
Reductions for remeasurements, settlements and payments(1)	(1,493)		(13,636)
Reductions due to statute expiration	(1,571)		(1,889)
Balance, end of year	$	70,188	$	69,128


(1)			Fiscal 2023 includes a remeasurement of foreign tax credit assets that are available to reduce a position taken in prior years.

The Company has $14.1 million and $11.4 million accrued for interest and penalties as of September 27, 2024 and September 29, 2023, respectively, on the Consolidated Balance Sheets and recorded $2.8 million, $1.7 million and $3.1 million in interest and penalties during fiscal 2024, fiscal 2023 and fiscal 2022, respectively in the Consolidated Statements of Income. Interest and penalties related to unrecognized tax benefits are recorded in "Provision for Income Taxes from Continuing Operations" on the Consolidated Statements of Income. The Company has $9.6 million of FTCs that will reduce the gross unrecognized tax benefit.

Unrecognized tax benefits are not expected to significantly change within the next 12 months.

Generally, a number of years may elapse before a tax reporting year is audited and finally resolved. With few exceptions, the Company is no longer subject to United States federal, state or local examinations by tax authorities before 2015. While it is often difficult to predict the final outcome or the timing of or resolution of a particular tax matter, the Company does not anticipate any adjustments resulting from United States federal, state or foreign tax audits that would result in a material change to the financial condition or results of operations. Adequate amounts are established for any adjustments that may result from examinations for tax years after 2015. However, an unfavorable settlement of a particular issue would require use of the Company's cash and cash equivalents.

In response to the development of the global economy toward digitalization, the Organization for Economic Co-operation & Development (“OECD”) released the Pillar Two Global Anti-Base Erosion Model Rules (“Pillar Two”). Under Pillar Two, multinational companies with consolidated revenue greater than €750 million will be subject to a minimum effective tax rate of 15.0% within each respective country. Guided by the OECD framework, more than 140 countries have agreed to enact Pillar Two legislation. The Company currently operates in several countries which will be subject to Pillar Two. Based on an analysis of the Pillar Two transitional safe harbours and the current financials, the Company does not expect Pillar Two to have a material effect. The Company will continue to monitor legislative developments and evaluate financial results for changes in the expected impact.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Other Accrued Expenses and Liabilities (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deferred income	$ 370,800	$ 350,200
Accrued client expenses	220,387	208,336
Accrued taxes	67,205	79,884
Accrued insurance and interest	160,133	186,783
Other	464,317	463,251
Accrued expenses and other current liabilities	1,282,842	1,288,454
Consideration received from customers prior to service being performed	352,500	329,900
Consideration received from vendors prior to goods being consumed	$ 18,300	$ 20,300

Discontinued Operations (Tables)

12 Months Ended

Sep. 27, 2024

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations

Details of "Income from Discontinued Operations, net of tax" are as follows (in thousands):


	Fiscal Year Ended
	September 29, 2023		September 30, 2022
Revenue	$	2,770,645	$	2,639,355
Costs and Expenses:
Cost of services provided (exclusive of depreciation and amortization)	2,263,133		2,152,023
Depreciation and amortization	136,505		134,352
Selling and general corporate expenses	133,109		140,007
	2,532,747		2,426,382
Operating income	237,898		212,973
Gain on Sale of Equity Investments, net	(51,831)		—
Interest Expense, net	2,109		4,549
Income from Discontinued Operations Before Income Taxes	287,620		208,424
Provision for Income Taxes from Discontinued Operations	61,188		53,028
Income from Discontinued Operations, net of tax	$	226,432	$	155,396

The following table summarizes the Uniform segment assets and liabilities classified as discontinued operations in the Company's Consolidated Balance Sheets (in thousands):


	September 29, 2023
ASSETS
Cash and cash equivalents	$	36,051
Receivables (less allowance: $25,066)	392,916
Inventories	174,720
Prepayments and other current assets	17,244
Current assets of discontinued operations	620,931
Property and Equipment, at cost:
Land, buildings and improvements	585,797
Service equipment and fixtures	1,110,811
	1,696,608
Less - Accumulated depreciation	(1,032,078)
Property and Equipment, net:	664,530
Goodwill	963,543
Other Intangible Assets	238,609
Operating Lease Right-of-use Assets	57,890
Other Assets	579,264
Noncurrent Assets of Discontinued Operations	$	2,503,836

LIABILITIES
Current maturities of long-term borrowings	$	53,910
Current operating lease liabilities	19,935
Accounts payable	134,497
Accrued payroll and other related expenses	113,770
Accrued expenses and other current liabilities	73,412
Current liabilities of discontinued operations	395,524
Long-Term Borrowings	1,567,910
Noncurrent Operating Lease Liabilities	46,084
Deferred Income Taxes	199,535
Other Noncurrent Liabilities	48,206
Noncurrent Liabilities of Discontinued Operations	$	1,861,735

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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-Name Accounting Standards Codification
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+ Details

Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($)	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022	Jun. 02, 2022
Union Supply Group, Inc
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration				$ 40,200,000
Fair Value Disclosure \| Union Supply Group, Inc
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liability adjustment		$ 37,300,000
Fair Value Disclosure \| Next Level Hospitality
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liability adjustment		48,400,000	$ 20,700,000
Contingent consideration liability			$ 9,300,000
Fair Value Disclosure \| Fair Value, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 5,300,700,000	6,606,700,000
Fair Value Disclosure \| Fair Value, Recurring \| Union Supply Group, Inc
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liability adjustment	9,000,000
Contingent consideration	0	8,400,000
Fair Value Disclosure \| Fair Value, Recurring \| Next Level Hospitality
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Carrying Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt	$ 5,271,500,000	$ 6,641,700,000

Income Taxes - Provision for income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Current:
Federal	$ 68,903	$ (5,119)	$ (23,014)
State and local	14,565	4,916	(851)
Non-United States	26,827	16,471	16,390
Current	110,295	16,268	(7,475)
Deferred:
Federal	(15,761)	90,769	17,600
State and local	2,915	7,199	(1,567)
Non-United States	5,523	2,190	(125)
Deferred income taxes	(7,323)	100,158	15,908
Income tax provision (benefit)	$ 102,972	$ 116,426	$ 8,433

Goodwill And Other Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Other Intangible Assets
Gross Amount	$ 2,365,594	$ 2,254,306
Accumulated Amortization	(560,992)	(449,833)
Net Amount	1,804,602	1,804,473
Customer relationship assets
Other Intangible Assets
Gross Amount	1,168,108	1,116,771
Accumulated Amortization	(521,102)	(433,741)
Net Amount	647,006	683,030
Trade name
Other Intangible Assets
Gross Amount	1,197,486	1,137,535
Accumulated Amortization	(39,890)	(16,092)
Net Amount	$ 1,157,596	$ 1,121,443

Severance - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Severance - Narrative (Details) - USD ($) $ in Millions	Sep. 29, 2023	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Severance charges		$ 19.6
Cost of Services Provided (Exclusive of Depreciation and Amortization)
Restructuring Cost and Reserve [Line Items]
Severance charges	$ 35.1

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Revenue Recognition

12 Months Ended

Sep. 27, 2024

Revenue from Contract with Customer [Abstract]

Revenue Recognition

REVENUE RECOGNITION:

The Company generates revenue through sales of food and facility services to customers based on written contracts at the locations it serves. The Company provides food and beverage services, including catering and retail services, and facilities services, including plant operations and maintenance, custodial, housekeeping, landscaping and other services. In accordance with 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.

Disaggregation of Revenue

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


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States:
Business & Industry	$	1,627.2	$	1,407.2	$	1,081.2
Education	3,650.4		3,437.0		3,161.5
Healthcare(1)	1,620.3		1,667.7		1,581.4
Sports, Leisure & Corrections	3,981.2		3,537.1		2,722.0
Facilities & Other(1)	1,697.6		1,672.4		1,484.7
Total FSS United States	12,576.7		11,721.4		10,030.8

FSS International:
Europe	2,663.7		2,303.6		1,853.3
Rest of World	2,160.3		2,058.2		1,803.1
Total FSS International	4,824.0		4,361.8		3,656.4

Total Revenue	$	17,400.7	$	16,083.2	$	13,687.2


(1)			In fiscal 2024, management began reporting results for healthcare facility services within "Healthcare," whereas the results were previously reported within "Facilities & Other." As such, the "Healthcare" and "Facilities & Other" results for the fiscal years ended September 29, 2023 and September 30, 2022 were recast to reflect this change.

Contract Balances

The Company defers sales commissions earned by its sales force that are considered to be incremental and recoverable costs of obtaining a contract tied to its food and facilities services. The deferred costs are amortized using the portfolio approach on a straight line basis over the average period of benefit, approximately 5.4 years, 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. Employee sales commissions are recorded within "Other Assets" on the Consolidated Balance Sheets (see Note 1).

Leasehold improvements and costs to fulfill contracts include payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation. These amounts are amortized on a straight-line basis over the contract period. If a contract is terminated prior to its maturity date, the Company is typically reimbursed for the unamortized amount. As of September 27, 2024 and September 29, 2023, the Company had $835.6 million and $775.1 million of leasehold improvements capitalized in "Property and equipment, net" on the Consolidated Balance Sheets. Cost to fulfill - Client is recorded within "Other Assets" on the Consolidated Balance Sheets (see Note 1).

Long-term prepaid rent is amortized over the contract period. If a contract is terminated prior to its maturity date, the Company is typically reimbursed for the unamortized amount. Long-term prepaid rent is recorded within "Operating Lease Right-of use Assets" on the Consolidated Balance Sheets (see Note 8).

The following table summarizes the location of the expense recorded on the Consolidated Statements of Income related to the Company's contract balances (in millions):


		Fiscal Year Ended
	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Employee sales commissions	Cost of services provided (exclusive of depreciation and amortization)	$	9.9	$	8.5	$	7.0
Leasehold improvements	Depreciation and amortization	131.0		129.8		123.9
Cost to fulfill - Client	Depreciation and amortization	16.7		17.7		19.5
Long-term prepaid rent	Cost of services provided (exclusive of depreciation and amortization)	52.2		47.5		34.8

Deferred income is recognized in "Accrued expenses and other current liabilities" and "Other Noncurrent Liabilities" on the 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, which are primarily prepaid meal plans. The Company classifies deferred income as current if the deferred income is expected to be recognized in the next 12 months or as noncurrent if the deferred income is expected to be recognized in excess of the next 12 months. If the Company cannot render its performance obligation according to contract terms after receiving the consideration in advance, amounts may be contractually required to be refunded to the customer.

During the fiscal year ended September 27, 2024, deferred income increased related to customer prepayments and decreased related to income recognized during the period as a result of satisfying the performance obligation or return of funds related to non-performance. For the fiscal year ended September 27, 2024, the Company recognized $302.0 million of revenue that was included in deferred income at the beginning of the period. Deferred income balances are summarized in the following table (in millions):


	September 27, 2024		September 29, 2023
Deferred income	$	352.5	$	329.9

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

Leases (Tables)

12 Months Ended

Sep. 27, 2024

Leases [Abstract]

Schedule of Assets and Liabilities Lessee

The following table summarizes the location of the operating and finance leases in the Company’s Consolidated Balance Sheets (in thousands), as well as the weighted average remaining lease term and weighted average discount rate:


Leases	Balance Sheet Location	September 27, 2024			September 29, 2023
Assets:
Operating(1)(2)	Operating Lease Right-of-use Assets	$	638,659		$	572,268
Finance	Property and Equipment, net	38,224			30,621
Total lease assets		$	676,883		$	602,889
Liabilities:
Current
Operating	Current operating lease liabilities	$	54,163		$	51,271
Finance	Current maturities of long-term borrowings	5,899			3,753
Noncurrent
Operating	Noncurrent Operating Lease Liabilities	241,012			245,871
Finance	Long-term borrowings	34,541			28,180
Total lease liabilities		$	335,615		$	329,075

Weighted average remaining lease term (in years)
Operating leases		6.9			7.7
Finance leases		14.7			14.5
Weighted average discount rate
Operating leases		4.6		%	4.2		%
Finance leases		6.0		%	4.7		%


(1)			Includes $384.1 million and $320.1 million of long-term prepaid rent as of September 27, 2024 and September 29, 2023, respectively.
(2)			During fiscal 2023, the Company recorded impairment charges to its Operating Lease Right-of-use Assets (see Note 1).

Schedule of Lease, Cost

The following table summarizes the location of lease related costs on the Consolidated Statements of Income (in thousands):


		Fiscal Year Ended
Lease Cost	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Operating lease cost(1):
Fixed lease costs	Cost of services provided (exclusive of depreciation and amortization)	$	117,584	$	110,393	$	97,231
Variable lease costs(2)	Cost of services provided (exclusive of depreciation and amortization)	1,052,310		922,334		765,323
Short-term lease costs	Cost of services provided (exclusive of depreciation and amortization)	80,816		79,788		65,355
Finance lease cost(3):
Amortization of right-of-use-assets	Depreciation and amortization	5,939		4,385		3,567
Interest on lease liabilities	Interest Expense, net	2,023		1,492		1,294
Net lease cost		$	1,258,672	$	1,118,392	$	932,770


(1)			Excludes sublease income, which is immaterial.
(2)			Includes $1,027.9 million, $903.4 million and $745.6 million of costs related to leases associated with revenue contracts with customers for fiscal 2024, fiscal 2023 and fiscal 2022, respectively. These costs represent the rent the Company pays its clients to operate at their locations, typically based on a percentage of sales.
(3)			Excludes variable lease costs, which are immaterial.

Schedule of Supplemental Cash Flow Information

Supplemental cash flow information related to leases for the periods reported is as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases(1)	$	192,391	$	170,457	$	110,747
Operating cash flows from finance leases	2,023		1,492		1,294
Financing cash flows from finance leases	6,042		4,207		3,428
Lease assets obtained in exchange for lease obligations:
Operating leases	$	59,780	$	52,215	$	62,219
Finance leases	13,272		4,907		2,206


(1)			For fiscal 2024, excludes cash paid for variable and short-term lease costs of $1,039.0 million and $80.8 million, respectively, that are not included within the measurement of lease liabilities. For fiscal 2023, excludes cash paid for variable and short-term lease costs of $909.1 million and $79.8 million, respectively, that are not included within the measurement of lease liabilities. For fiscal 2022, excludes cash paid for variable and short-term lease costs of $725.1 million and $65.4 million, respectively, that are not included within the measurement of lease liabilities.

Schedule of Finance Lease, Liability, Maturity

Future minimum lease payments under non-cancelable leases as of September 27, 2024 are as follows (in thousands):


	Operating leases		Finance leases		Total
2025	$	66,067	$	8,104	$	74,171
2026	58,533		7,148		65,681
2027	48,487		6,044		54,531
2028	40,367		3,264		43,631
2029	32,256		2,672		34,928
Thereafter	96,428		34,819		131,247
Total future minimum lease payments	$	342,138	$	62,051	$	404,189
Less: Interest	(46,963)		(21,611)		(68,574)
Present value of lease liabilities	$	295,175	$	40,440	$	335,615

Schedule of Operating Lease, Liability, Maturity

Future minimum lease payments under non-cancelable leases as of September 27, 2024 are as follows (in thousands):


	Operating leases		Finance leases		Total
2025	$	66,067	$	8,104	$	74,171
2026	58,533		7,148		65,681
2027	48,487		6,044		54,531
2028	40,367		3,264		43,631
2029	32,256		2,672		34,928
Thereafter	96,428		34,819		131,247
Total future minimum lease payments	$	342,138	$	62,051	$	404,189
Less: Interest	(46,963)		(21,611)		(68,574)
Present value of lease liabilities	$	295,175	$	40,440	$	335,615

Severance - Severance Charges by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Severance charges		$ 19.6
FSS United States \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Severance charges		7.7
FSS International \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Severance charges		$ 11.9
Cost of Services Provided (Exclusive of Depreciation and Amortization)
Restructuring Cost and Reserve [Line Items]
Severance charges	$ 35.1
Cost of Services Provided (Exclusive of Depreciation and Amortization) \| Corporate
Restructuring Cost and Reserve [Line Items]
Severance charges	0.6
Cost of Services Provided (Exclusive of Depreciation and Amortization) \| FSS United States \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Severance charges	3.3
Cost of Services Provided (Exclusive of Depreciation and Amortization) \| FSS International \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Severance charges	$ 31.2

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Severance

12 Months Ended

Sep. 27, 2024

Restructuring and Related Activities [Abstract]

Severance

SEVERANCE:

During fiscal 2023, the Company approved headcount reductions to streamline and improve the efficiency and effectiveness of operational and administrative functions. As a result of these actions, severance charges of $35.1 million were recorded in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income for the fiscal year ended September 29, 2023.

The following table summarizes the severance charges by segment related to the fiscal 2023 actions recognized in the Consolidated Statements of Income for the fiscal year ended September 29, 2023 (in millions):


FSS United States	$	3.3
FSS International	31.2
Corporate	0.6
	$	35.1

During fiscal 2022, the Company made changes to its organization to streamline and improve the efficiency and effectiveness of its operations and overhead functions. These actions included headcount reductions, which resulted in severance charges of $19.6 million during the fiscal year ended September 30, 2022, which were recorded in “Cost of services provided (exclusive of depreciation and amortization)” on the Consolidated Statements of Income.

The following table summarizes the severance charges by segment related to the fiscal 2022 actions recognized in the Consolidated Statements of Income for the fiscal year ended September 30, 2022 (in millions):


FSS United States	$	7.7
FSS International	11.9
	$	19.6

The following table summarizes the unpaid obligations for severance and related costs as of September 27, 2024, which are included in "Accrued payroll and related expenses" on the Consolidated Balance Sheets (in millions):


	September 29, 2023		Payments and Other		September 27, 2024
Fiscal 2023 Severance	$	19.1	$	(15.6)	$	3.5
Fiscal 2022 Severance	0.8		(0.8)		—
Total Reorganization	$	19.9	$	(16.4)	$	3.5

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Other Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Costs to fulfill - Client	$ 80,441	$ 92,458
Long-term receivables	35,772	22,560
Miscellaneous investments	121,331	157,568
Computer software costs, net	144,878	159,732
Interest rate swap agreements	41,158	147,458
Employee sales commissions	35,857	33,989
Other	114,717	114,913
Other Assets	$ 574,154	$ 728,678

Share-Based Compensation - Schedule of Restricted Stock Units Activity (Details) - RSUs - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Units
Beginning balance (in shares)	2,708
Granted (in shares)	1,766
Vested (in shares)	(1,364)
Forfeited (in shares)	(328)
Awards transferred to Vestis at spin-off (in shares)	(576)
Adjustments to Aramark awards related to the spin-off of Vestis (in shares)	1,050
Ending balance (in shares)	3,256	2,708
Weighted Average Grant-Date Fair Value
Beginning balance (in dollars per shares)	$ 38.54
Granted (in dollars per shares)	28.78
Vested (in dollars per shares)	27.78
Forfeited (in dollars per shares)	27.74
Awards transferred to Vestis at spin-off (in dollars per share)	27.80
Ending balance(in dollars per shares)	$ 28.32	$ 38.54
Total fair value that vested	$ 37.9	$ 57.1	$ 41.6

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 27, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Fair Value of Financial Assets and Financial Liabilities	12 Months Ended
	Sep. 27, 2024
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, marketable securities, accounts receivable, accounts payable, borrowings and derivatives. Management believes that the carrying value of cash and cash equivalents, marketable securities, 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, as the gross values would not be materially different. The fair value of the Company's debt at September 27, 2024 and September 29, 2023 was $5,300.7 million and $6,606.7 million, respectively. The carrying value of the Company's debt at September 27, 2024 and September 29, 2023 was $5,271.5 million and $6,641.7 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 has been classified as Level 2 in the fair value hierarchy levels. As part of the Union Supply acquisition completed in fiscal 2022 (see Note 3), the Company recorded a contingent consideration obligation based on the fair value of the expected payments with a separate amount that will be accounted for as compensation expense to be recognized on the Consolidated Statements of Income over the earnout period. The Company performed a fair value assessment of the contingent consideration obligation based on the terms and conditions of the Union Supply purchase agreement, using internal models. The inputs utilized in estimating the fair value of the contingent consideration have been classified as Level 3 in the fair value hierarchy levels and are subject to risk and uncertainty. The calculation of fair value is dependent on several subjective factors including future earnings and profitability. If assumptions or estimates vary from what was expected, the fair value of the contingent consideration liability may materially change. During fiscal 2023, the Company adjusted the contingent consideration liability to the fair value of the future expected payment, resulting in income of $37.3 million, which is comprised of the adjusted contingent consideration liability recorded as part of the acquisition and reversal of a portion of compensation expense previously recognized in the Consolidated Statements of Income since the acquisition. The income is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income for the fiscal year ended September 29, 2023. During fiscal 2024, the Company adjusted the remaining contingent consideration liability resulting in income of $9.0 million, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income. The contingent consideration liability at September 27, 2024 and September 29, 2023 was zero and $8.4 million, respectively. As part of the Next Level acquisition completed in fiscal 2021, the Company recorded a contingent consideration obligation based on the fair value of the expected payments. The Company performed a fair value assessment of the contingent consideration obligation based on the terms and conditions of the Next Level purchase agreement, as amended, using internal models. The inputs utilized in estimating the fair value of the contingent consideration have been classified as Level 3 in the fair value hierarchy levels and are subject to risk and uncertainty. During fiscal 2023, the Company adjusted the contingent consideration liability to the fair value of the future expected payment, resulting in income of $48.4 million, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income. During fiscal 2022, the Company paid $9.3 million related to the contingent consideration liability, which was for the calendar 2021 performance period. In addition, the Company adjusted the contingent consideration liability to the fair value of future expected payments during fiscal 2022, resulting in income of $20.7 million, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income. The earnout period has ended and the fair value of the contingent consideration liability at September 27, 2024 and September 29, 2023 was zero.

- 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

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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Consolidated Statements of Stockholders' Equity - USD ($)
$ in Thousands

Total

Common Stock

Capital Surplus

Retained Earnings

Accumulated Other Comprehensive Loss

Treasury Stock

Beginning Balance at Oct. 01, 2021

$ 2,722,872

$ 2,943

$ 3,533,054

$ 327,557

$ (208,011)

$ (932,671)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Net income attributable to Aramark stockholders

194,484

Other comprehensive income (loss)

96,440

Capital contributions from issuance of common stock

53,458

53,425

Share-based compensation expense

^[1]

95,487

Repurchases of common stock

(17,844)

Dividends declared

(115,257)

Ending Balance at Sep. 30, 2022

3,029,640

2,976

3,681,966

406,784

(111,571)

(950,515)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Net income attributable to Aramark stockholders

674,108

Other comprehensive income (loss)

13,334

Capital contributions from issuance of common stock

56,751

56,716

Share-based compensation expense

^[1]

86,938

Repurchases of common stock

(31,319)

Dividends declared

(116,734)

Ending Balance at Sep. 29, 2023

3,712,718

3,011

3,825,620

964,158

(98,237)

(981,834)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Net income attributable to Aramark stockholders

262,522

Other comprehensive income (loss)

(65,629)

Capital contributions from issuance of common stock

45,563

45,531

Share-based compensation expense

62,552

Purchase of noncontrolling interest

(1,771)

Repurchases of common stock

(21,419)

Separation of Uniform Segment (see Note 2)

(853,695)

(885,104)

31,409

Dividends declared

(101,867)

Ending Balance at Sep. 27, 2024

$ 3,038,974

$ 3,043

$ 3,931,932

$ 239,709

$ (132,457)

$ (1,003,253)

[1]	Share-based compensation expense for the fiscal years ended September 29, 2023 and September 30, 2022, is inclusive of $10.6 million and $13.2 million, respectively, of share-based compensation expense reported within Discontinued Operations.

Derivative Instruments - Narrative (Details) $ in Thousands, € in Millions	12 Months Ended
	Sep. 27, 2024 USD ($)	Sep. 27, 2024 EUR (€)	Sep. 29, 2023 USD ($)
Derivative [Line Items]
Cash flow hedges	$ 36,476		$ 109,119
Secured Debt \| Term Loan Facility Due 2029 \| Euro Denominated Term Loan, Aramark Investments Limited, Due 2029
Derivative [Line Items]
Long-term debt	104,700	€ 93.8
Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Net of tax gain expected to be reclassified from accumulated other comprehensive loss	21,900
Interest rate swap agreements \| Designated as Hedging Instrument
Derivative [Line Items]
Notional amount of derivative	2,300,000
Interest rate swap agreements \| Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Cash flow hedges	36,500		$ 109,100
Interest rate swap agreements \| Designated as Hedging Instrument \| Forward Contracts
Derivative [Line Items]
Notional amount of derivative	$ 100,000

Stockholders' Equity (Tables)

12 Months Ended

Sep. 27, 2024

Stockholders' Equity Note [Abstract]

Schedule of Dividends Payments

The following table presents the Company's cash dividend payments to its stockholders (in millions):


	September 27, 2024		September 29, 2023		September 30, 2022
Dividend payments	$	99.9	$	114.6	$	113.1

Acquisitions - Narrative (Details) - USD ($)		12 Months Ended
Acquisitions - Narrative (Details) - USD ($)	Jun. 02, 2022	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Business Acquisition [Line Items]
Goodwill		$ 4,677,201,000	$ 4,615,986,000
Union Supply Group, Inc
Business Acquisition [Line Items]
Consideration paid	$ 199,600,000
Contingent consideration	40,200,000
Goodwill	56,900,000
Goodwill, expected tax deductible amount	$ 0
Other Acquisitions
Business Acquisition [Line Items]
Consideration paid		$ 148,700,000	$ 50,200,000	$ 123,200,000

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

Share-Based Compensation - Narrative (Details) - shares	12 Months Ended
Share-Based Compensation - Narrative (Details) - shares	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022	Feb. 03, 2023	Jan. 29, 2020	Dec. 01, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Forfeiture rate	9.00%	9.00%	9.00%
Second Amended and Restated 2013 Stock Incentive Plan \| Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized (in shares)					7,500,000
Third Amended and Restated 2013 Stock Incentive Plan \| Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized (in shares)					3,500,000
2023 Stock Incentive Plan \| Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares authorized (in shares)				8,500,000
2013 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized						25,500,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Acquisitions (Tables)

12 Months Ended

Sep. 27, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarize the assets and liabilities assigned as of the acquisition date (in thousands):


Current assets	$	102,925
Noncurrent assets	208,181
Total assets	$	311,106

Current liabilities	$	24,308
Noncurrent liabilities	87,171
Total liabilities	$	111,479

Schedule of Indefinite-lived Intangible Assets Acquired as Part of Business Combination

The following table identifies the Company’s allocation of purchase price to the intangible assets acquired by category:


	Estimated Fair Value (in millions)		Weighted-Average Estimated Useful Life (in years)
Customer relationship assets	$	82.3	15
Trade name	43.0		15
Total intangible assets	$	125.3

Business Segments - Narrative (Details)	12 Months Ended
Business Segments - Narrative (Details)	Sep. 27, 2024 segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
Food Services \| Sales \| Product Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk, percentage	84.00%
Facilities & Other \| Sales \| Product Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk, percentage	16.00%

Employee Pension and Profit Sharing Plans - (Tables)

12 Months Ended

Sep. 27, 2024

Retirement Benefits [Abstract]

Schedule of Fair Value of Plan Assets and Projected Benefit Obligation

The following table sets forth the fair value of plan assets and projected benefit obligation for the Company's single-employer defined benefit pension plans (in thousands):


	September 27, 2024		September 29, 2023
Fair Value of Plan Assets	$	140,992	$	125,757
Benefit Obligation	116,611		92,768
Funded Status	$	24,381	$	32,989

Schedule of Allocation of Plan Assets

The fair value of plan assets for the Company's defined benefit pension plans as of September 27, 2024 and September 29, 2023 is as follows (see Note 17 for a description of the fair value levels) (in thousands):


	September 27, 2024		Quoted prices in active markets Level 1		Significant other observable inputs Level 2		Significant unobservable inputs Level 3
Cash and cash equivalents	$	24,996	$	24,996	$	—	$	—


Investment funds:
Equity funds	14,423		—		14,423		—
Fixed income funds	18,642		—		18,642		—
Insurance contracts	82,931		—		—		82,931

Total	$	140,992	$	24,996	$	33,065	$	82,931

	September 29, 2023		Quoted prices in active markets Level 1		Significant other observable inputs Level 2		Significant unobservable inputs Level 3
Cash and cash equivalents	$	13,674	$	13,674	$	—	$	—


Investment funds:
Equity funds	12,534		—		12,534		—
Fixed income funds	98,620		—		98,620		—
Real estate	929		—		—		929
Total	$	125,757	$	13,674	$	111,154	$	929

Schedule of Multiemployer Plans

There have been no significant changes that affect the comparability of fiscal 2024, fiscal 2023 and fiscal 2022 contributions.

Pension
Fund

EIN/Pension
Plan Number

Pension Protection
Act Zone Status

FIP/RP Status Pending/ Implemented

Contributions by the Company
(in thousands)

Range of Expiration Dates of CBAs

2024

2023

2024

2023

2022

Surcharge
Imposed

National Retirement Fund

13-6130178/ 001

Critical

Implemented

1,382

1,217

1,035

5/31/2024 - 9/30/2027

UNITE HERE Retirement Fund

82-0994119/ 001

Critical and Declining

Implemented

6,362

6,217

5,348

12/31/2022 - 1/1/2026

Local 1102 Retirement Trust

13-1847329/ 001

Critical and Declining

Implemented

10/31/2024

Central States SE and SW Areas Pension Plan(1)

36-6044243/ 001

Critical

Implemented

298

226

196

8/31/2025 - 1/31/2028

Pension Plan for Hospital & Health Care Employees Philadelphia & Vicinity

23-2627428/ 001

Critical and Declining

Implemented

344

333

353

1/31/2028

SEIU National Industry Pension Fund (2)

52-6148540/ 001

Critical

Implemented

160

230

794

4/14/2025 - 6/30/2025

Retail Wholesale & Department Store International Union and Industry Pension Fund(3)

63-0708442/ 001

Critical and Declining

Implemented

248

1/31/2025 - 6/30/2027

Other funds

7,461

7,479

6,736

Total contributions

16,325

15,820

14,549


(1)			Approximately 67% of the Company's participants in this fund are covered by a single CBA that expired on 7/7/2027.
(2)			Approximately 75% of the Company's participants in this fund are covered by a single CBA that expires on 4/14/2025.
(3)			Approximately 80% of the Company's participants in this fund are covered by a single CBA that expires on 6/30/2027.

The Company provided more than 5 percent of the total contributions for the following plan and plan years:


Pension Fund						Contributions to the plan exceeded more than 5% of total contributions (as of the plan's year-end)
Local 1102 Retirement Trust						12/31/2023, 12/31/2022, and 12/31/2021

- Definition

Tabular disclosure of information about multiemployer plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 55
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480547/715-80-55-8

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (e)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-9

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-9

+ Details

Share-Based Compensation - Performance Stock Units Activity (Details) - PSUs shares in Thousands	12 Months Ended
	Sep. 27, 2024 $ / shares shares
Units
Beginning balance (in shares) \| shares	898
Granted (in shares) \| shares	727
Forfeited (in shares) \| shares	(54)
Awards transferred to Vestis at spin-off (in shares) \| shares	(120)
Adjustments to Aramark awards related to the spin-off of Vestis (in shares) \| shares	347
Ending balance (in shares) \| shares	1,798
Weighted Average Grant-Date Fair Value
Beginning balance (in dollars per shares) \| $ / shares	$ 44.32
Granted (in dollars per shares) \| $ / shares	32.16
Forfeited (in dollars per shares) \| $ / shares	30.42
Awards transferred to Vestis at spin-off (in dollars per share) \| $ / shares	29.18
Adjustments to Aramark awards related to the spin-off of Vestis (in dollars per share) \| $ / shares
Ending balance(in dollars per shares) \| $ / shares	$ 30.56

Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Sep. 27, 2024

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

Rollforward of the valuation allowance is as follows:


	September 27, 2024		September 29, 2023
Balance, beginning of year	$	(78,194)	$	(83,827)
Additions(1)	(5,810)		—
Subtractions(2)	3,452		5,633
Balance, end of year	$	(80,552)	$	(78,194)


(1)			The Additions are mainly driven by a valuation allowance recorded related to pension assets in the FSS International segment.
(2)			The Subtractions are mainly driven by the reversal of a valuation allowance based on future taxable income expected due to acquisitions of businesses in the FSS International segment.

ARAMARK AND SUBSIDIARIES

SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

FOR THE FISCAL YEARS ENDED SEPTEMBER 27, 2024, SEPTEMBER 29, 2023 AND SEPTEMBER 30, 2022


(in thousands)	Balance, Beginning of Period		Charge/(Reversal) to Income (1)		Write-offs and Other (2)		Balance, End of Period
Description
Fiscal Year 2024
Allowance for credit losses	$	31,506	$	20,102	$	(17,349)	$	34,259
Fiscal Year 2023
Allowance for credit losses	$	27,288	$	17,573	$	(13,355)	$	31,506
Fiscal Year 2022
Allowance for credit losses	$	45,540	$	(7,788)	$	(10,464)	$	27,288


(1)			Represents an increase (or decrease) in the reserve for estimated future credit losses charged to expense.
(2)			Amounts determined not to be collectible and charged against the reserve and translation. These amounts do not impact the Consolidated Statements of Income.

Discontinued Operations

12 Months Ended

Sep. 27, 2024

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

DISCONTINUED OPERATIONS:

On September 30, 2023, the Company completed the separation and distribution of its Uniform segment into an independent publicly traded company, Vestis. The separation was structured as a tax free spin-off, which occurred by way of a pro rata distribution to Aramark stockholders. Each of the Aramark stockholders received one share of Vestis common stock for every two shares of Aramark common stock held of record as of the close of business on September 20, 2023. Vestis is now an independent public company under the symbol “VSTS” on the NYSE.

In connection with the separation and distribution, the Company entered into or adopted several agreements that provide a framework for the relationship between the Company and Vestis, including, but not limited to the following:

Separation and Distribution Agreement - governs the rights and obligations of the parties regarding the distribution following the completion of the separation, including the transfer of assets and assumption of liabilities, and establishes certain rights and obligations between the Company and Vestis following the distribution, including procedures with respect to claims subject to indemnification and related matters.

Transition Services Agreement - governs services between the Company and Vestis and their respective affiliates to provide each other on an interim, transitional basis, various services, including, but not limited to, administrative, information technology and cybersecurity support services and certain finance, treasury, tax and governmental function services. The services will terminate no later than 24 months following the distribution date.

Tax Matters Agreement - governs the parties’ respective rights, responsibilities and obligations with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings and other matters regarding taxes.

Employee Matters Agreement - governs the allocation of liabilities and responsibilities relating to employment matters, employee compensation and benefits plans and programs and other related matters.

Under these agreements, the Company will continue to provide certain services to Vestis following the separation and distribution. The agreements do not provide the Company with the ability to influence the operating or financial policies of Vestis subsequent to the separation date. During the fiscal year-ended September 27, 2024, the value of the services provided to Vestis were $10.9 million. Current amounts due to Aramark from Vestis as of September 27, 2024 were not material.

The historical results of the Uniform segment have been reflected as discontinued operations in the Company's consolidated financial statements for all periods prior to the separation and distribution on September 30, 2023.

Details of "Income from Discontinued Operations, net of tax" are as follows (in thousands):


	Fiscal Year Ended
	September 29, 2023		September 30, 2022
Revenue	$	2,770,645	$	2,639,355
Costs and Expenses:
Cost of services provided (exclusive of depreciation and amortization)	2,263,133		2,152,023
Depreciation and amortization	136,505		134,352
Selling and general corporate expenses	133,109		140,007
	2,532,747		2,426,382
Operating income	237,898		212,973
Gain on Sale of Equity Investments, net	(51,831)		—
Interest Expense, net	2,109		4,549
Income from Discontinued Operations Before Income Taxes	287,620		208,424
Provision for Income Taxes from Discontinued Operations	61,188		53,028
Income from Discontinued Operations, net of tax	$	226,432	$	155,396

During the fiscal years ended September 29, 2023 and September 30, 2022, the Company incurred charges of $51.1 million and $9.3 million, respectively, related to the Company's separation and distribution of its Uniform segment, including salaries and benefits, recruiting and relocation costs, accounting and legal related expenses, branding and other costs, of which $31.2 million and $4.1 million, respectively, were recorded within "Income from Discontinued Operations, net of tax" and $19.9 million and $5.2 million, respectively, were recorded within "Selling and general corporate expenses" on the Consolidated Statements of Income.

During the fiscal year ended September 27, 2024, the Company incurred $20.0 million of transaction fees related to the separation and distribution of its Uniform segment and $8.8 million of charitable contribution expense for the contribution of Vestis shares to a donor advised fund in order to fund charitable contributions, which were recorded within "Selling and general corporate expenses" on the Consolidated Statements of Income.

The following table summarizes the Uniform segment assets and liabilities classified as discontinued operations in the Company's Consolidated Balance Sheets (in thousands):


	September 29, 2023
ASSETS
Cash and cash equivalents	$	36,051
Receivables (less allowance: $25,066)	392,916
Inventories	174,720
Prepayments and other current assets	17,244
Current assets of discontinued operations	620,931
Property and Equipment, at cost:
Land, buildings and improvements	585,797
Service equipment and fixtures	1,110,811
	1,696,608
Less - Accumulated depreciation	(1,032,078)
Property and Equipment, net:	664,530
Goodwill	963,543
Other Intangible Assets	238,609
Operating Lease Right-of-use Assets	57,890
Other Assets	579,264
Noncurrent Assets of Discontinued Operations	$	2,503,836

LIABILITIES
Current maturities of long-term borrowings	$	53,910
Current operating lease liabilities	19,935
Accounts payable	134,497
Accrued payroll and other related expenses	113,770
Accrued expenses and other current liabilities	73,412
Current liabilities of discontinued operations	395,524
Long-Term Borrowings	1,567,910
Noncurrent Operating Lease Liabilities	46,084
Deferred Income Taxes	199,535
Other Noncurrent Liabilities	48,206
Noncurrent Liabilities of Discontinued Operations	$	1,861,735

In the fourth quarter of fiscal 2023, the Uniform legal entity entered into the Uniform credit agreement. The Uniform credit agreement included a revolving credit facility, a United States dollar denominated term loan in the amount of $800.0 million due September 2025 and a United States dollar denominated term loan in the amount of $700.0 million due September 2028, which are recorded in "Noncurrent Liabilities of Discontinued Operations" on the Consolidated Balance Sheets as of September 29, 2023. Also in the fourth quarter of fiscal 2023, the Uniform legal entity paid a cash dividend to the Company of $1,456.7 million. On October 2, 2023, the Company used the proceeds from the cash dividend, along with cash on hand, to repay the $1,500.0 million 6.375% Senior Notes due May 1, 2025 (the "6.375% 2025 Notes") (see Note 6).

The Company recorded its distribution of Vestis' net assets as a change in "Retained Earnings." The amount recorded reflected the carrying amounts, as of September 29, 2023, of the net assets distributed offset by the holdback of Vestis shares upon distribution of $8.8 million, net cash received from Vestis post-separation of $6.1 million and other adjustments of $1.1 million. The Company also recorded a net decrease to "Accumulated other comprehensive loss" of $31.4 million to derecognize foreign currency translation adjustments and pension plan adjustments which were attributable to Vestis (see Note 1).

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Sep. 27, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details) $ in Thousands		12 Months Ended
	Sep. 20, 2023	Sep. 27, 2024 USD ($) country segment	Sep. 29, 2023 USD ($) tranche	Sep. 30, 2022 USD ($) tranche
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of reportable segments \| segment		2
Pension plan adjustments from spin-off		$ 5,100
Foreign currency translation adjustments, spin-off		26,300
Cash and cash equivalents		672,483	$ 1,927,088	$ 305,716
Inventory valuation reserves		19,300	2,200
Depreciation		276,200	267,900	263,700
Asset write-downs		18,186	29,865	0
Equity method investment, aggregate cost		84,000	73,500
Equity securities without readily determinable fair value, amount		35,400	83,600
Proceeds from sale of equity investments		101,198	633,179	0
Supplier finance program, obligation		2,600	2,800
Future rental obligations		62,051
Payments related to tax withholding for share-based compensation		$ 21,400	$ 31,300	17,800
Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration]		Accounts payable	Accounts payable
Accounts Receivable \| CARES Act Receivables \| Government
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
CARES act. receivables		$ 3,800
Property and Equipment and Long-term Borrowings
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Future rental obligations		13,300	$ 4,900	2,200
CARES Act
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Payment of deferred social security taxes			47,600	47,600
Equity Method Investments
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Pre-tax gain (loss) on sale of equity investment			377,100
Gain on sale of this equity investment			278,700
San Antonia Spurs
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Pre-tax gain (loss) on sale of equity investment		25,100	(1,100)
Proceeds from sale of equity investments		101,200	98,200
Loss on sale of equity investment, net of tax		$ (19,600)	$ 2,200
AIM Services Co., Ltd \| AIM Services Co., Ltd
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Equity method investment, ownership interest, percent			50.00%
Proceeds from sale of equity method investments			$ 535,000
Building and Building Improvements \| Minimum
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives		10 years
Building and Building Improvements \| Maximum
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives		40 years
Service Equipment and Fixtures \| Minimum
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives		3 years
Service Equipment and Fixtures \| Maximum
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives		20 years
Captive
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Cash and cash equivalents		$ 94,700	32,800
Investment at cost		42,300	110,700
FSS United States
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Inventory adjustment		$ 18,200
Gain on investments			$ 36,300	$ 19,000
Number of service sites \| tranche			1	1
CARES Act. COVID-19 labor related credits				$ 36,600
FSS United States \| Cost of services provided (exclusive of depreciation and amortization)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Asset write-downs			$ 19,000
FSS United States \| Right of Use Assets \| Cost of services provided (exclusive of depreciation and amortization)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Asset write-downs			8,600
FSS United States \| Leasehold improvements \| Cost of services provided (exclusive of depreciation and amortization)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Asset write-downs			10,400
Vestis
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of vestis common stock for every two shares or aramark common stock held	0.5
Foreign Countries Outside United States
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of countries in which entity operates \| country		15
ARGENTINA
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Foreign currency transaction loss		$ 5,400	$ 10,400	$ 3,500

Discontinued Operations - Details of Income from Discontinued Operations, Net of Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on Sale of Equity Investments, net	$ 25,071	$ 375,972	$ 0
Vestis
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue		2,770,645	2,639,355
Cost of services provided (exclusive of depreciation and amortization)		2,263,133	2,152,023
Depreciation and amortization		136,505	134,352
Selling and general corporate expenses		133,109	140,007
Costs and Expenses		2,532,747	2,426,382
Operating income		237,898	212,973
Gain on Sale of Equity Investments, net		51,831	0
Interest Expense, net		2,109	4,549
Income from Discontinued Operations Before Income Taxes		287,620	208,424
Provision for Income Taxes from Discontinued Operations		61,188	53,028
Income from Discontinued Operations, net of tax		$ 226,432	$ 155,396

Stockholders' Equity

12 Months Ended

Sep. 27, 2024

Stockholders' Equity Note [Abstract]

Stockholders' Equity

STOCKHOLDERS' EQUITY:

On November 5, 2024, the Board of Directors approved a share repurchase program under which the Company is authorized to repurchase up to $500 million of Aramark's outstanding common stock. The share repurchase program does not have a fixed expiration date.

The following table presents the Company's cash dividend payments to its stockholders (in millions):


	September 27, 2024		September 29, 2023		September 30, 2022
Dividend payments	$	99.9	$	114.6	$	113.1

On November 8, 2024, an $0.105 dividend per share of common stock was declared, payable on December 12, 2024, to shareholders of record on the close of business on December 2, 2024.

The Company has 100.0 million shares of preferred stock authorized, with a par value of $0.01 per share. At September 27, 2024 and September 29, 2023, zero shares of preferred stock were issued or outstanding.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Share-Based Compensation - Time-Based Options (Details) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	Sep. 30, 2020 tranche $ / shares	Sep. 27, 2024 USD ($) $ / shares	Sep. 29, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($) $ / shares
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service period		4 years
Award vesting period		3 years
Award expiration period		10 years
Expected volatility		43.00%	42.00%	41.00%
Expected life (in years)		6 years 3 months	6 years 3 months	6 years
Risk-free interest rate, minimum		3.99%	3.65%	1.26%
Risk-free interest rate, maximum		4.41%	4.28%	2.96%
Weighted-average grant-date fair value (in dollars per share) \| $ / shares		$ 12.04	$ 11.76	$ 9.11
Total intrinsic value exercised (in millions) \| $		$ 15.3	$ 12.0	$ 6.4
Total fair value that vested \| $		10.6	15.7	13.8
TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total intrinsic value exercised (in millions) \| $		0.1	0.0	0.0
Total fair value that vested \| $		$ 6.9	$ 6.9	$ 0.3
Number of tranches \| tranche	6
Exercise price incremental amount (in dollars per share) \| $ / shares	$ 7.21
Minimum \| TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield		1.19%	1.39%	1.64%
Minimum \| TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price (In dollars per share) \| $ / shares	25.24
Maximum \| TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield		1.35%	1.64%	1.80%
Maximum \| TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price (In dollars per share) \| $ / shares	$ 61.29

Share-Based Compensation - Employee Stock Purchase Plan Narrarive (Details) - Aramark 2021 ESPP - ESPP - shares		12 Months Ended
	Feb. 02, 2021	Sep. 29, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum employee subscription rate	10.00%
Purchase price of common stock, percent	85.00%
Number of shares authorized	12,500,000
Shares issued in period (in shares)		400,000	1,300,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Current Assets:
Cash and cash equivalents	$ 672,483	$ 1,927,088
Receivables (less allowances: $34,259 and $31,506)	2,096,928	1,970,782
Inventories	387,601	403,707
Prepayments and other current assets	249,550	297,519
Current assets of discontinued operations	0	620,931
Total current assets	3,406,562	5,220,027
Property and Equipment, at cost:
Land, buildings and improvements	559,201	500,886
Service equipment and fixtures	3,754,357	3,575,516
Property and Equipment, gross	4,313,558	4,076,402
Less - Accumulated depreciation	(2,740,365)	(2,650,429)
Property and Equipment, at cost:	1,573,193	1,425,973
Goodwill	4,677,201	4,615,986
Other Intangible Assets	1,804,602	1,804,473
Operating Lease Right-of-use Assets	638,659	572,268
Other Assets	574,154	728,678
Noncurrent Assets of Discontinued Operations	0	2,503,836
ASSETS	12,674,371	16,871,241
Current Liabilities:
Current maturities of long-term borrowings	964,286	1,543,032
Current operating lease liabilities	54,163	51,271
Accounts payable	1,394,007	1,271,859
Accrued payroll and related expenses	518,912	479,827
Accrued expenses and other current liabilities	1,282,842	1,288,454
Current liabilities of discontinued operations	0	395,524
Total current liabilities	4,214,210	5,029,967
Long-Term Borrowings	4,307,171	5,098,662
Noncurrent Operating Lease Liabilities	241,012	245,871
Deferred Income Taxes (see Note 11)	375,378	410,935
Other Noncurrent Liabilities	490,132	503,129
Noncurrent Liabilities of Discontinued Operations	0	1,861,735
Commitments and Contingencies (see Note 15)
Redeemable Noncontrolling Interests	7,494	8,224
Stockholders' Equity:
Common stock, par value $0.01 (authorized: 600,000,000 shares; issued: 304,285,195 shares and 301,069,012 shares; and outstanding: 263,939,983 shares and 261,450,373 shares)	3,043	3,011
Capital surplus	3,931,932	3,825,620
Retained earnings	239,709	964,158
Accumulated other comprehensive loss	(132,457)	(98,237)
Treasury stock (shares held in treasury: 40,345,212 shares and 39,618,639 shares)	(1,003,253)	(981,834)
Total stockholders' equity	3,038,974	3,712,718
Total stockholders' equity	$ 12,674,371	$ 16,871,241

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Components of Inventories (Details)	Sep. 27, 2024	Sep. 29, 2023
Components of Inventories [Line Items]
Percentage of inventory	100.00%	100.00%
Food
Components of Inventories [Line Items]
Percentage of inventory	95.90%	95.90%
Parts, supplies and novelties
Components of Inventories [Line Items]
Percentage of inventory	4.10%	4.10%

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 34,259	$ 31,506
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)	304,285,195	301,069,012
Common stock, shares outstanding (in shares)	263,939,983	261,450,373
Treasury stock, shares held in treasury (in shares)	40,345,212	39,618,639

Business Segments (Tables)

12 Months Ended

Sep. 27, 2024

Segment Reporting [Abstract]

Schedule of Sales by Segment

Financial information by segment is as follows (in millions):


	Fiscal Year Ended
Revenue	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	12,576.7	$	11,721.4	$	10,030.8
FSS International	4,824.0		4,361.8		3,656.4
	$	17,400.7	$	16,083.2	$	13,687.2

Schedule of Operating Income by Segment


	Fiscal Year Ended
Operating Income	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	659.9	$	650.0	$	435.1
FSS International	187.3		114.5		112.5
Total Segment Operating Income	847.2		764.5		547.6
Corporate(1)	(140.7)		(139.5)		(132.2)
Total Operating Income	$	706.5	$	625.0	$	415.4

(1) Corporate includes general expenses not specifically allocated to an individual segment and share-based compensation expense (see Note 13).


	Fiscal Year Ended
Reconciliation to Income from Continuing Operations Before Income Taxes	September 27, 2024		September 29, 2023		September 30, 2022
Total Operating Income	$	706.5	$	625.0	$	415.4
Gain on Equity Investments, net	(25.1)		(376.0)		—
Interest Expense, net	366.7		437.5		368.2
Income from Continuing Operations Before Income Taxes	$	364.9	$	563.5	$	47.2

Schedule of Depreciation and Amortization by Segment


	Fiscal Year Ended
Depreciation and Amortization	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	360.9	$	342.4	$	330.9
FSS International	74.6		67.3		66.8
Corporate	—		0.2		0.3
	$	435.5	$	409.9	$	398.0

Schedule of Capital Expenditures and Client Contract Investments and Other by Segment


	Fiscal Year Ended
Capital Expenditures and Other*	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	359.4	$	299.3	$	283.3
FSS International	95.2		85.3		76.0
Corporate	—		0.4		—
	$	454.6	$	385.0	$	359.3

* Includes amounts acquired in business combinations

Schedule of Assets by Segment


Identifiable Assets	September 27, 2024		September 29, 2023
FSS United States	$	9,903.2	$	9,652.5
FSS International	2,586.4		2,250.8
Corporate(1)	184.8		1,843.1
Discontinued Operations	—		3,124.8
	$	12,674.4	$	16,871.2


(1)			In anticipation of the separation and distribution of Vestis, the Uniform legal entity executed a cash dividend to Aramark Corporate of approximately $1.5 billion, resulting in an elevated level of identifiable assets within Corporate in fiscal 2023.

Schedule of Revenue by Geographic Areas

The following geographic data include revenue generated by subsidiaries within that geographic area and net property and equipment based on physical location (in millions):


	Fiscal Year Ended
Revenue	September 27, 2024		September 29, 2023		September 30, 2022
United States	$	12,441.7	$	11,536.9	$	9,884.3
Foreign	4,959.0		4,546.3		3,802.9
	$	17,400.7	$	16,083.2	$	13,687.2

Schedule of Net Property and Equipment by Geographic Areas


Property and Equipment, net	September 27, 2024		September 29, 2023
United States	$	1,312.6	$	1,209.0
Foreign	260.6		217.0
	$	1,573.2	$	1,426.0

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 27, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Aramark (the "Company") is a leading global provider of food and facilities services to education, healthcare, business & industry, and sports, leisure & corrections clients. The Company's largest market is the United States, which is supplemented by an additional 15-country footprint. The Company also provides services on a more limited basis in several additional countries and in offshore locations. The Company operates its business in two reportable segments that share many of the same operating characteristics: •Food and Support Services United States ("FSS United States") - Food, refreshment, specialized dietary and support services, including facility maintenance and housekeeping, provided to business, educational and healthcare institutions and in sports, leisure and other facilities within the United States. •Food and Support Services International ("FSS International") - Food, refreshment, specialized dietary and support services, including facility maintenance and housekeeping, provided to business, educational and healthcare institutions and in sports, leisure and other facilities outside of the United States with the largest operations within Canada, Chile, China, Germany, Spain and the United Kingdom. The consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). All significant intercompany transactions and accounts have been eliminated.
Fiscal Year	Fiscal Year The Company's fiscal year is the fifty-two or fifty-three week period which ends on the Friday nearest September 30th. The fiscal years ended September 27, 2024, September 29, 2023 and September 30, 2022 were each fifty-two week periods.
New Accounting Standard Updates	New Accounting Standards Updates Adopted Standards (from most to least recent date of issuance) In September 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2022-04 Liabilities - Supplier Finance Programs (Subtopic 405-50) to enhance the transparency of supplier finance programs, which may be referred to as reverse factoring, payables finance or structured payables arrangements. The guidance requires that a buyer in a supplier finance program disclose the program's nature, activity and potential magnitude. The guidance was effective for the Company in the first quarter of fiscal 2024. The Company reviewed existing supplier finance agreements and enhanced disclosures with qualitative and quantitative information about its supplier finance program, but the adoption of this guidance did not have a material impact on the consolidated financial statements. In October 2021, the FASB issued ASU 2021-08 Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers which required that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification 606, Revenue from Contracts with Customers ("ASC 606") as if it had originated the contracts. The guidance was effective for the Company in the first quarter of fiscal 2024. The adoption of this guidance did not have a material impact on the consolidated financial statements. Standards Not Yet Adopted (from most to least recent date of issuance) In March 2024, the SEC adopted final climate-related disclosure rules under SEC Release Nos. 33-11275 and 34-99678, The Enhancement and Standardization of Climate-Related Disclosures for Investors. The rules require disclosure of governance, risk management and strategy related to material climate-related risks as well as disclosure of material greenhouse gas emissions in registration statements and annual reports. In addition, the rules require presentation of certain material climate-related disclosures in the annual consolidated financial statements. On April 4, 2024, the SEC voluntarily stayed the effective date of the final rules pending completion of judicial review following legal challenges. The disclosure requirements will apply to the Company's fiscal year reporting beginning October 4, 2025, pending resolution of the stay. The Company is currently evaluating the impact of the rules on the Company’s disclosures. In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures to enhance the transparency and decision usefulness of income tax disclosures. The guidance will require improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for the Company's annual disclosures for fiscal 2026 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In November 2023, the FASB issued ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures to enhance the reportable segment disclosures. The guidance will require additional disclosures about significant segment expenses. The guidance is effective for the Company's annual disclosures for fiscal 2025 and early adoption is permitted. The Company is currently evaluating the impact of this standard. Other new accounting pronouncements recently issued or newly effective were not applicable to the Company, did not have a material impact on the consolidated financial statements or are not expected to have a material impact on the consolidated financial statements.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when its performance obligation is satisfied upon the transfer of control of the promised product or service to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods and services. In each of the Company's operating segments, revenue is recognized over time in the period in which services are provided pursuant to the terms of the Company's contractual relationships with its clients. The Company generally records revenue on contracts (both profit and loss contracts and client interest contracts) on a gross basis as the Company is the primary obligor and service provider. See Note 9 for additional information on revenue recognition. Certain profit and loss contracts include payments to the client, typically calculated as a fixed or variable percentage of various categories of revenue and income. In some cases these contracts require minimum guaranteed payments that are contingent on certain future events. These expenses are currently recorded in "Cost of services provided (exclusive of depreciation and amortization)." Revenue from client interest contracts is generally comprised of amounts billed to clients for food, labor and other costs that the Company incurs, controls and pays for. Revenue from these contracts also includes any associated management fees, client subsidies or incentive fees based upon the Company's performance under the contract. Revenue from direct marketing activities is recognized at a point in time upon shipment. All revenue related taxes are presented on a net basis. The timing of revenue recognition may differ from the timing of invoicing to customers. The Company records an accounts receivable balance when revenue is recognized prior to or at the time of invoicing the customer. The majority of the Company’s receivables balances are based on contracts with customers. The Company estimates and reserves for its credit loss exposure based on historical experience, current conditions and reasonable and supportable forecasts that affect the collectability of the reported amount in estimating credit losses. Credit loss expense is classified within "Cost of services provided (exclusive of depreciation and amortization)." Vendor Consideration Consideration received from vendors includes rebates, allowances and volume discounts and are accounted for as an adjustment to the cost of the vendors' products or services and are reported as a reduction of "Cost of services provided (exclusive of depreciation and amortization)," "Inventory," or "Property and equipment, net." Income from rebates, allowances and volume discounts is recognized based on actual purchases in the fiscal period relative to total actual purchases to be made for the contractual rebate period agreed to with the vendor. Rebates, allowances and volume discounts related to “Inventory” held at the balance sheet date are deducted from the carrying value of these inventories. Rebates, allowances and volume discounts related to "Property and equipment, net" are deducted from the costs capitalized.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could materially differ from those estimates.
Comprehensive Income	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, 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 (net of tax).
Currency Translation	Currency Translation Gains and losses resulting from the translation of financial statements of non-United States subsidiaries are reflected as a component of accumulated other comprehensive loss in stockholders' equity. Beginning in fiscal 2018, Argentina was determined to have a highly inflationary economy. As a result, the Company remeasures the financial statements of Argentina's operations in accordance with the accounting guidance for highly inflationary economies. The impact of the remeasurements was a foreign currency transaction loss of $5.4 million, $10.4 million and $3.5 million during fiscal 2024, fiscal 2023 and fiscal 2022, respectively, to the Consolidated Statements of Income. The impact of foreign currency transaction gains and losses exclusive of Argentina's operations included in the Company's operating results for fiscal 2024, fiscal 2023 and fiscal 2022 were immaterial to the consolidated financial statements.
Current Assets	Current Assets The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company insures portions of its risk related to general liability, automobile liability, workers’ compensation liability claims as well as certain property damage risks through a wholly owned captive insurance subsidiary (the "Captive") as part of its approach to risk finance. The Captive is subject to regulations within its domicile of Bermuda, including regulations established by the Bermuda Monetary Authority (the "BMA") relating to levels of liquidity and solvency as such concepts are defined by the BMA. The Captive was in compliance with these regulations as of September 27, 2024. These regulations may have the effect of limiting the Company's ability to access certain cash and cash equivalents held by the Captive for uses other than for the payment of its general liability, automobile liability, workers’ compensation liability, certain property damage and related Captive costs.
Property and Equipment	Property and Equipment Property and equipment are stated at cost and are depreciated over their estimated useful lives on a straight-line basis. Gains and losses on dispositions are included in operating results. Maintenance and repairs are charged to current operations and replacements and significant improvements that extend the useful life of the asset are capitalized. The estimated useful lives for the major categories of property and equipment are generally 10 years to 40 years for buildings and improvements and three years to 20 years for service equipment and fixtures.
Supply Chain Finance Program	Supply Chain Finance Program The Company has agreements with third-party administrators that allow participating vendors to voluntarily elect to sell payment obligations from the Company to financial institutions as part of a Supply Chain Finance Program ("SCF Program"). The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. When participating vendors elect to sell one or more of the Company's payment obligations, the Company's rights and obligations to settle the payable on their contractual due date are not impacted. The Company has no economic or commercial interest in a vendor's decision to sell the Company's payment obligations. The Company agrees on commercial terms with vendors for the goods and services procured, which are consistent with payment terms observed at other peer companies in the industry, and the terms are not impacted by the SCF Program. For the SCF Program, the Company does not provide asset pledges, or other forms of guarantees, as security for the committed payment to the financial institutions.
Fair Value of Financial Instruments	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, marketable securities, accounts receivable, accounts payable, borrowings and derivatives. Management believes that the carrying value of cash and cash equivalents, marketable securities, 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, as the gross values would not be materially different.

Acquisitions - Intangible Assets Acquired (Details) - USD ($) $ in Millions		12 Months Ended
	Jun. 02, 2022	Sep. 27, 2024	Sep. 29, 2023
Trade name
Business Acquisition [Line Items]
Estimated Fair Value		$ 55.3	$ 14.5
Union Supply Group, Inc
Business Acquisition [Line Items]
Estimated Fair Value	$ 125.3
Union Supply Group, Inc \| Customer relationship assets
Business Acquisition [Line Items]
Estimated Fair Value	$ 82.3
Weighted-Average Estimated Useful Life (in years)	15 years
Union Supply Group, Inc \| Trade name
Business Acquisition [Line Items]
Estimated Fair Value	$ 43.0
Weighted-Average Estimated Useful Life (in years)	15 years

Income Taxes - Components of Deferred Taxes (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Deferred tax liabilities:
Derivatives	$ 12,816	$ 38,339
Property and equipment	2,023	0
Investments	0	13,864
Other intangible assets, including goodwill	580,138	556,708
Inventory	0	743
Operating Lease Right-of-use Assets	46,729	46,989
Computer software costs and other	23,283	23,172
Gross deferred tax liability	664,989	679,815
Deferred tax assets:
Investments	8,721	0
Inventory	6,261	0
Insurance	14,670	13,110
Property and Equipment	0	1,755
Employee compensation and benefits	93,102	103,839
Accruals and allowances	17,716	9,647
Operating lease liabilities	56,532	57,898
NOL/credit carryforwards and other	193,152	187,467
Gross deferred tax asset, before valuation allowances	390,154	373,716
Valuation allowances	(80,552)	(78,194)	$ (83,827)
Net deferred tax liability	$ 355,387	$ 384,293

Goodwill And Other Intangible Assets (Tables)

12 Months Ended

Sep. 27, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill Assets by Segment

Changes in total goodwill during fiscal 2024 are of the following (in thousands):


Segment	September 29, 2023		Acquisitions		Translation & Other		September 27, 2024
FSS United States	$	4,164,392	$	20,128	$	27	$	4,184,547
FSS International	451,594		21,490		19,570		492,654
	$	4,615,986	$	41,618	$	19,597	$	4,677,201

Schedule of Other Intangible Assets

Other intangible assets consist of (in thousands):


	September 27, 2024						September 29, 2023
	Gross Amount		Accumulated Amortization		Net Amount		Gross Amount		Accumulated Amortization		Net Amount
Customer relationship assets	$	1,168,108	$	(521,102)	$	647,006	$	1,116,771	$	(433,741)	$	683,030
Trade names	1,197,486		(39,890)		1,157,596		1,137,535		(16,092)		1,121,443
	$	2,365,594	$	(560,992)	$	1,804,602	$	2,254,306	$	(449,833)	$	1,804,473

Schedule of Expected Amortization Expense

Based on the recorded balances at September 27, 2024, total estimated amortization of all acquisition-related intangible assets for fiscal years 2025 through 2029 are as follows (in thousands):


2025	$	113,655
2026	109,260
2027	88,866
2028	81,728
2029	79,003

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
-Section 55
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Leases - Schedule of Cash Paid for Amounts included in Lease Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 192,391	$ 170,457	$ 110,747
Operating cash flows from finance leases	2,023	1,492	1,294
Financing cash flows from finance leases	6,042	4,207	3,428
Lease assets obtained in exchange for lease obligations:
Operating leases	59,780	52,215	62,219
Finance leases	13,272	4,907	2,206
Variable lease payment	1,039,000	909,100	725,100
Short-term lease payments	$ 80,800	$ 79,800	$ 65,400

Stockholders' Equity - Cash Dividend Payments to Stockholder (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Equity [Abstract]
Dividend payments	$ 99,901	$ 114,614	$ 113,120

Goodwill And Other Intangible Assets - Schedule of Expected Amortization Expense (Details) $ in Thousands	Sep. 27, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 113,655
2026	109,260
2027	88,866
2028	81,728
2029	$ 79,003

Income Taxes - Schedule of Valuation Allowance Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of year	$ (78,194)	$ (83,827)
Additions	(5,810)	0
Subtractions	3,452	5,633
Balance, end of year	$ (80,552)	$ (78,194)

Income Taxes - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
United States statutory income tax rate	21.00%	21.00%	21.00%
Increase (decrease) in taxes, resulting from:
State income taxes, net of Federal tax benefit	3.80%	1.70%	5.20%
Foreign taxes	3.30%	1.70%	18.40%
Reduction of foreign valuation allowances	(0.70%)	(0.60%)	(11.50%)
Permanent book/tax differences	2.60%	(0.80%)	13.20%
Uncertain tax positions	0.40%	0.80%	5.40%
Foreign tax credit valuation allowance	0.003	(0.008)	(0.015)
Sale of investments	0.00%	(0.50%)	0.00%
Pennsylvania Rate Change Impact	0.00%	0.00%	(8.10%)
Tax credits & other	(2.50%)	(1.80%)	(24.20%)
Effective income tax rate	28.20%	20.70%	17.90%

Borrowings - Fiscal 2023 Refinancing Transactions Narrative (Details) - Secured Debt ¥ in Millions, $ in Millions			12 Months Ended
	Jun. 29, 2023	Jun. 22, 2023 USD ($)	Sep. 27, 2024 USD ($)	Sep. 29, 2023 USD ($)	May 31, 2023 USD ($)	Apr. 17, 2023 USD ($)	Apr. 17, 2023 JPY (¥)
Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost			$ 1.2	$ 2.5
Term B-6 Loan
Debt Instrument [Line Items]
Debt issuance costs, net		$ 8.2
Debt instrument, original issue discount		$ 11.0
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan
Debt Instrument [Line Items]
Long-term debt						$ 1,100.0
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| One Month Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	0.11448%	0.11448%
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| Three Month Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	0.26161%	0.26161%
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| Six Month Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	0.42826%	0.42826%
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| Fed Funds Effective Rate Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate		1.00%
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate		2.50%
Term Loan Facility, US Term Loan, Due 2030 \| Term B-6 Loan \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Term Loan Facility Due March 2025 \| United States Term B-3 Loans Due 2025
Debt Instrument [Line Items]
Long-term debt					$ 100.0	468.0
Term Loan Facility Due April 2026 \| YEN Denominated Term Loan, Aramark Services, Inc. Due 2022
Debt Instrument [Line Items]
Long-term debt						$ 63.0	¥ 8,409.0

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pension plan adjustments	$ (20,233)	$ (14,241)
Foreign currency translation adjustments	(148,700)	(193,115)
Cash flow hedges	36,476	109,119
Total accumulated other comprehensive loss	$ (132,457)	$ (98,237)

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Sep. 27, 2024	Oct. 25, 2024	Mar. 29, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 27, 2024
Current Fiscal Year End Date	--09-27
Entity File Number	001-36223
Entity Registrant Name	Aramark
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-8236097
Entity Address, Address Line One	2400 Market Street
Entity Address, City or Town	Philadelphia,
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19103
City Area Code	215
Local Phone Number	238-3000
Title of 12(b) Security	Common Stock,
Trading Symbol	ARMK
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Corrections	false
Entity Shell Company	false
Entity Public Float			$ 8,746.2
Entity Common Stock, Shares Outstanding		263,947,698
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the definitive proxy statement to be filed with the Securities and Exchange Commission pursuant to Regulation 14A relating to the registrant's 2025 Annual Meeting of Stockholders, to be held on January 24, 2025, will be incorporated by reference in this Form 10-K in response to portions of Part III. The definitive proxy statement will be filed with the Securities and Exchange Commission not later than 120 days after the registrant's fiscal year ended September 27, 2024.
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Central Index Key	0001584509

Income Taxes - Reconciliation of the Beginning and Ending Amount of Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023
Unrecognized Tax Benefits [Roll Forward]
Balance, beginning of year	$ 69,128	$ 80,220
Additions based on tax positions taken in the current year	754	4,433
Additions for tax positions taken in prior years	3,370	0
Reductions for remeasurements, settlements and payments	(1,493)	(13,636)
Reductions due to statute expiration	(1,571)	(1,889)
Balance, end of year	$ 70,188	$ 69,128

Business Segments - Financial Information by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Revenue	$ 17,400,701	$ 16,083,212	$ 13,687,269
Revenue (Net of rounding adjustments from spinoff in the period ended September 30, 2022)			13,687,200
Total Operating Income	706,510	625,028	415,392
Income from Continuing Operations Before Income Taxes	364,865	563,524	47,214
Depreciation and amortization	435,547	409,857	397,975
Capital expenditures and client contract investments and other	454,600	385,000	359,300
Assets	12,674,371	16,871,241
Cash dividends	101,867	116,734	115,257
Property and Equipment, net	1,573,193	1,425,973
Uniform Legal Entity
Segment Reporting Information [Line Items]
Cash dividends		1,500,000
United States
Segment Reporting Information [Line Items]
Revenue	12,441,700	11,536,900	9,884,300
Property and Equipment, net	1,312,600	1,209,000
Foreign
Segment Reporting Information [Line Items]
Revenue	4,959,000	4,546,300	3,802,900
Property and Equipment, net	260,600	217,000
Operating Segments
Segment Reporting Information [Line Items]
Total Operating Income	847,200	764,500	547,600
Operating Segments \| Discontinued Operations
Segment Reporting Information [Line Items]
Assets	0	3,124,800
Corporate
Segment Reporting Information [Line Items]
Total Operating Income	(140,700)	(139,500)	(132,200)
Depreciation and amortization	0	200	300
Capital expenditures and client contract investments and other	0	400	0
Reconciling Item, Excluding Corporate Nonsegment
Segment Reporting Information [Line Items]
Gain on Equity Investments, net	(25,100)	(376,000)	0
Interest Expense, net	366,700	437,500	368,200
Income from Continuing Operations Before Income Taxes	364,900	563,500	47,200
FSS United States
Segment Reporting Information [Line Items]
Revenue	12,576,700	11,721,400	10,030,800
FSS United States \| United States
Segment Reporting Information [Line Items]
Revenue	12,576,700	11,721,400	10,030,800
FSS United States \| Operating Segments
Segment Reporting Information [Line Items]
Total Operating Income	659,900	650,000	435,100
Depreciation and amortization	360,900	342,400	330,900
Capital expenditures and client contract investments and other	359,400	299,300	283,300
Assets	9,903,200	9,652,500
FSS International
Segment Reporting Information [Line Items]
Revenue	4,824,000	4,361,800	3,656,400
FSS International \| Operating Segments
Segment Reporting Information [Line Items]
Total Operating Income	187,300	114,500	112,500
Depreciation and amortization	74,600	67,300	66,800
Capital expenditures and client contract investments and other	95,200	85,300	$ 76,000
Assets	2,586,400	2,250,800
Corporate \| Corporate
Segment Reporting Information [Line Items]
Assets	$ 184,800	$ 1,843,100

Leases - Schedule of Lease Maturity (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Operating leases
2025	$ 66,067
2026	58,533
2027	48,487
2028	40,367
2029	32,256
Thereafter	96,428
Total future minimum lease payments	342,138
Less: Interest	(46,963)
Present value of lease liabilities	295,175
Finance leases
2025	8,104
2026	7,148
2027	6,044
2028	3,264
2029	2,672
Thereafter	34,819
Total future minimum lease payments	62,051
Less: Interest	(21,611)
Present value of lease liabilities	40,440	$ 31,933
Total
2025	74,171
2026	65,681
2027	54,531
2028	43,631
2029	34,928
Thereafter	131,247
Total future minimum lease payments	404,189
Less: Interest	(68,574)
Present value of lease liabilities	$ 335,615

Employee Pension and Profit Sharing Plans

12 Months Ended

Sep. 27, 2024

Retirement Benefits [Abstract]

Employee Pension and Profit Sharing Plans

EMPLOYEE PENSION AND PROFIT SHARING PLANS:

In the United States, the Company maintains qualified contributory and non-contributory defined contribution retirement plans for eligible employees, with Company contributions to the plans based on earnings performance or salary level. The Company also has a non-qualified retirement savings plan for certain employees. The total expense of the above plans for fiscal 2024, fiscal 2023 and fiscal 2022 was $24.7 million, $23.1 million and $21.8 million, respectively. The Company also maintains similar contributory and non-contributory defined contribution retirement plans at several of its international operations, primarily in Canada and the United Kingdom. The total expense of these international plans for fiscal 2024, fiscal 2023 and fiscal 2022 was $16.9 million, $13.4 million and $13.1 million, respectively.

The following table sets forth the fair value of plan assets and projected benefit obligation for the Company's single-employer defined benefit pension plans (in thousands):


	September 27, 2024		September 29, 2023
Fair Value of Plan Assets	$	140,992	$	125,757
Benefit Obligation	116,611		92,768
Funded Status	$	24,381	$	32,989


	September 27, 2024		Quoted prices in active markets Level 1		Significant other observable inputs Level 2		Significant unobservable inputs Level 3
Cash and cash equivalents	$	24,996	$	24,996	$	—	$	—


Investment funds:
Equity funds	14,423		—		14,423		—
Fixed income funds	18,642		—		18,642		—
Insurance contracts	82,931		—		—		82,931

Total	$	140,992	$	24,996	$	33,065	$	82,931

	September 29, 2023		Quoted prices in active markets Level 1		Significant other observable inputs Level 2		Significant unobservable inputs Level 3
Cash and cash equivalents	$	13,674	$	13,674	$	—	$	—


Investment funds:
Equity funds	12,534		—		12,534		—
Fixed income funds	98,620		—		98,620		—
Real estate	929		—		—		929
Total	$	125,757	$	13,674	$	111,154	$	929

Cash and cash equivalents include direct cash holdings, which are valued based on cost, and short-term deposits and investments in money market funds, for which fair value measurements are all based on quoted prices for similar assets or liabilities in markets that are active. The fair value of the investment funds is based on the value of the underlying assets, as reported to the Plan by the trustees. They are comprised of a portfolio of underlying securities that can be valued based on trading information on active markets. The fair value is calculated by applying the Plan's percentage ownership in the fund to the total market value of the account's underlying securities and is therefore categorized as Level 2, as the Plan does not directly own shares in these underlying investments. Insurance contracts and real estate investments are valued based on unobservable inputs and are therefore categorized as Level 3.

Multiemployer Defined Benefit Pension Plans

The Company contributes to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements ("CBA") that cover its union-represented employees. The risks of participating in these multiemployer plans are different from single-employer plans in the following respects:

a.Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers.

b.If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers.

c.If the Company chooses to stop participating in some of its multiemployer plans, the Company may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

The Company's participation in these plans for fiscal 2024 is outlined in the table below. The "EIN/Pension Plan Number" column provides the Employee Identification Number (EIN) and the three-digit plan number, if applicable. Unless otherwise noted, the most recent Pension Protection Act (PPA) zone status available in 2024 and 2023 is for the plans' two most recent fiscal year-ends. The zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the critical and declining zone are generally less than 65% funded and projected to become insolvent in the next 15 or 20 years depending on the ratio of active to inactive participants and plans in the critical zone are generally less than 65% funded. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The last column lists the expiration date(s) of the CBA(s) to which the plans are subject. There have been no significant changes that affect the comparability of fiscal 2024, fiscal 2023 and fiscal 2022 contributions.

Pension
Fund

EIN/Pension
Plan Number

Pension Protection
Act Zone Status

FIP/RP Status Pending/ Implemented

Contributions by the Company
(in thousands)

Range of Expiration Dates of CBAs

2024

2023

2024

2023

2022

Surcharge
Imposed

National Retirement Fund

13-6130178/ 001

Critical

Implemented

1,382

1,217

1,035

5/31/2024 - 9/30/2027

UNITE HERE Retirement Fund

82-0994119/ 001

Critical and Declining

Implemented

6,362

6,217

5,348

12/31/2022 - 1/1/2026

Local 1102 Retirement Trust

13-1847329/ 001

Critical and Declining

Implemented

10/31/2024

Central States SE and SW Areas Pension Plan(1)

36-6044243/ 001

Critical

Implemented

298

226

196

8/31/2025 - 1/31/2028

Pension Plan for Hospital & Health Care Employees Philadelphia & Vicinity

23-2627428/ 001

Critical and Declining

Implemented

344

333

353

1/31/2028

SEIU National Industry Pension Fund (2)

52-6148540/ 001

Critical

Implemented

160

230

794

4/14/2025 - 6/30/2025

Retail Wholesale & Department Store International Union and Industry Pension Fund(3)

63-0708442/ 001

Critical and Declining

Implemented

248

1/31/2025 - 6/30/2027

Other funds

7,461

7,479

6,736

Total contributions

16,325

15,820

14,549


(1)			Approximately 67% of the Company's participants in this fund are covered by a single CBA that expired on 7/7/2027.
(2)			Approximately 75% of the Company's participants in this fund are covered by a single CBA that expires on 4/14/2025.
(3)			Approximately 80% of the Company's participants in this fund are covered by a single CBA that expires on 6/30/2027.

The Company provided more than 5 percent of the total contributions for the following plan and plan years:


Pension Fund						Contributions to the plan exceeded more than 5% of total contributions (as of the plan's year-end)
Local 1102 Retirement Trust						12/31/2023, 12/31/2022, and 12/31/2021

At the date the Company's financial statements were issued, Forms 5500 were not available for the plan years ending in fiscal 2024.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480266/715-60-50-3

+ Details

Borrowings - Schedule of Long-term Borrowings (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Debt Instrument [Line Items]
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Long-Term Borrowings
Finance leases	$ 40,440	$ 31,933
Other	8,359	15,201
Debt and Lease Obligation	5,271,457	6,641,694
Less—current portion	(964,286)	(1,543,032)
Long-Term Borrowings	4,307,171	5,098,662
Foreign
Debt Instrument [Line Items]
Long-term debt	733,300
Senior Secured Credit Facility: \| Revolving Credit Facility due August 2029
Debt Instrument [Line Items]
Long-term debt	30,138	0
Senior Secured Credit Facility: \| Revolving Credit Facility Due April 2026
Debt Instrument [Line Items]
Maximum borrowing capacity	1,153,000
Long-term debt	0	170,759
Senior Secured Credit Facility: \| Term A Loans due August 2029
Debt Instrument [Line Items]
Long-term debt	499,624	0
Senior Secured Credit Facility: \| Term A Loans due August 2026
Debt Instrument [Line Items]
Long-term debt	0	258,060
Senior Secured Credit Facility: \| U.S. Term B Loans due June 2030
Debt Instrument [Line Items]
Long-term debt	1,073,060	1,078,588
Senior Secured Credit Facility: \| U.S. Term B Loans due April 2028
Debt Instrument [Line Items]
Long-term debt	725,504	724,393
Senior Secured Credit Facility: \| United States Term B Loans due January 2027
Debt Instrument [Line Items]
Long-term debt	836,680	835,631
Senior Secured Credit Facility: \| Revolving Credit Facility \| Senior Secured Revolving Credit Facility, Amounts Due October 2023 and August 2029
Debt Instrument [Line Items]
Maximum borrowing capacity	1,400,000
Senior Unsecured Notes: \| 5.000% Senior Unsecured Notes due February 2028
Debt Instrument [Line Items]
Long-term debt	1,144,404	1,142,910
Senior Unsecured Notes: \| 6.375% Senior Unsecured Notes due May 2025
Debt Instrument [Line Items]
Long-term debt	0	1,492,153
Senior Unsecured Notes: \| 5.000% Senior Unsecured Notes due April 2025
Debt Instrument [Line Items]
Long-term debt	550,789	549,348
Senior Unsecured Notes: \| 3.125% Senior Unsecured Notes (EUR) due April 2025
Debt Instrument [Line Items]
Long-term debt	$ 362,459	$ 342,718

Borrowings

12 Months Ended

Sep. 27, 2024

Debt Disclosure [Abstract]

Borrowings

BORROWINGS:

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


	September 27, 2024		September 29, 2023
Senior Secured Credit Facility:
$1.4 Billion Revolving Credit Facility due August 2029(1)	$	30,138	$	—
$1.153 Billion Revolving Credit Facility due April 2026	—		170,759
Term A Loans due August 2029	499,624		—
Term A Loans due August 2026	—		258,060
United States Term B Loans due June 2030(2)	1,073,060		1,078,588
United States Term B Loans due April 2028(2)	725,504		724,393
United States Term B Loans due January 2027	836,680		835,631
Senior Unsecured Notes:
5.000% Senior Unsecured Notes due February 2028	1,144,404		1,142,910
6.375% Senior Unsecured Notes due May 2025	—		1,492,153

5.000% Senior Unsecured Notes due April 2025	550,789		549,348
3.125% Senior Unsecured Notes (EUR) due April 2025	362,459		342,718
Other:
Finance leases	40,440		31,933
Other	8,359		15,201
	5,271,457		6,641,694
Less—current portion	(964,286)		(1,543,032)
	$	4,307,171	$	5,098,662

As of September 27, 2024, there were $733.3 million of outstanding foreign currency borrowings.

As of September 27, 2024, the 5.000% Senior Notes due April 1, 2025 and 3.125% Senior Notes due April 1, 2025 mature within one year. The Company intends to repay, redeem or otherwise refinance the outstanding obligations related to these securities.

Senior Secured Credit Agreement

ASI, an indirect wholly owned subsidiary of the Company, and certain of its subsidiaries entered into a credit agreement on March 28, 2017 (as supplemented or otherwise modified from time to time, the "Credit Agreement"), which replaced the existing Amended and Restated Credit Agreement, originally dated January 26, 2007, and last amended on March 28, 2014 (the "Previous Credit Agreement").

The Credit Agreement includes senior secured term loan facilities consisting of the following as of September 27, 2024:

•A United States dollar denominated term loan to ASI in the amount of $836.7 million, due 2027 ("United States Term B-4 Loans due 2027"), $725.5 million, due 2028 ("United States Term B-7 Loans due 2028"), $1,073.1 million, due 2030 ("United States Term B-8 Loans due 2030") and $70.4 million, due 2029 ("United States Term A Loans due 2029");

•A Canadian dollar denominated term loan to Aramark Canada Ltd. in the amount of C$205.9 million (approximately $152.3 million), due 2029 (the "Canadian Term A-4 Loans due 2029");

•A euro denominated term loan to Aramark Investments Limited, a U.K. borrower, in an amount of €93.8 million (approximately $104.7 million), due 2029 (the "Euro Term A-3 Loans due 2029");

•A pounds sterling denominated term loan to Aramark Limited, a U.K. borrower, in an amount of £61.8 million (approximately $82.6 million), due 2029 (the "GBP Term A Loans due 2029"); and

•A United States dollar denominated term loan to Aramark Investments Limited, a U.K. borrower, in an amount of $89.6 million, due 2029 (the "AIL Term A-1 Loans due 2029").

The Credit Agreement also includes a revolving credit facility available for loans in United States dollars, Canadian dollars, euros and pounds sterling to ASI and certain foreign borrowers with aggregate commitments of approximately $1.4 billion and has a final maturity date of August 2, 2029. As of September 27, 2024, there was $1,341.6 million available for borrowing

under the revolving credit facility. The Company's revolving credit facility includes a $500.0 million sublimit for letters of credit. The revolving credit facility may be drawn by ASI as well as by certain foreign subsidiaries of ASI. The foreign borrowers are subject to a sublimit of either $300.0 million or $150.0 million with respect to borrowings under the revolving credit facility. In addition to paying interest on outstanding principal under the senior secured credit facilities, the Company is required to pay a commitment fee to the lenders under the revolving credit facility in respect of the unutilized commitments thereunder. The revolving credit facility is subject to a commitment fee ranging from a rate of 0.15% to 0.30% per annum. The actual rate within the range is based on a Consolidated Leverage Ratio, as defined in the Credit Agreement.

The Company is not a guarantor under the senior secured credit facilities and is not subject to the covenants or obligations under the Credit Agreement.

The applicable margin on the United States Term B-4 Loans due 2027 is 1.75% with respect to Term Benchmark (Adjusted Term Secured Overnight Financing Rate ("SOFR")) borrowings, subject to a SOFR floor of 0.00%, and 0.75% with respect to base-rate borrowings, subject to a minimum base rate of 0.00%. The applicable margin on the United States Term B-7 Loans due 2028 and United States Term B-8 Loans due 2030 is 2.00% with respect to Term Benchmark (Adjusted Term SOFR) borrowings, subject to a SOFR floor of 0.00% and 1.00% with respect to base-rate borrowings, subject to a minimum base rate of 0.00%. The applicable margin spread for the United States Term A Loans due 2029, United States Term A-1 Loans due 2029, Canadian Term A-4 Loans due 2029, the Euro Term A-3 Loans due 2029, the GBP Term A Loans due 2029 and the senior secured revolving credit facility is 1.125% to 1.625% (as of September 27, 2024 - 1.500%) with respect to Term Benchmark (Adjusted Term SOFR, EURIBOR and Term CORRA) borrowings and letters of credit fees, subject to a floor of 0.00%, 0.125% to 0.625% (as of September 27, 2024 - 0.500%) with respect to United States and Canadian base rate borrowings, and 1.1576% to 1.6576% (as of September 27, 2024 - 1.5326%) with respect to Sterling Overnight Index Average ("SONIA") rate borrowings, subject to a floor of 0.00%. The actual spreads within all ranges referred to above are based on a Consolidated Leverage Ratio, as defined in the Credit Agreement.

Fiscal 2024 Transactions

On August 2, 2024, the Company amended its existing Credit Agreement (“Amendment No. 15”), to provide for, among other things, the refinancing and replacement of the 2021 Tranche Revolving Facility, the Canadian Term A-3 Loans and the Euro Term A-2 Loans under the Credit Agreement through the establishment of Replacing Revolving Commitments, New Revolving Commitments, and borrowings of Refinancing Term Loans, under the Credit Agreement comprised of (i) new 2024 Tranche Revolving Commitments in an amount equal to $1.4 billion, terminating in August 2029, (ii) new Canadian Term A-4 Loans in an amount equal to C$214.6 million, due in August 2029, (iii) new Euro Term A-3 Loans in an amount equal to €94.1 million, due in August 2029, (iv) new United States Term A Loans in an amount equal to $70.7 million, due in August 2029, (v) new United States Term A-1 Loans in an amount equal to $90.0 million, due in August 2029 and (vi) new GBP Term A Loans in an amount equal to £62.0 million, due in August 2029. The new Term A Loans were applied by the Company to refinance in full the Canadian Term A-3 Loans and Euro Term A-2 Loans and reduce borrowings outstanding under the existing revolving facility. The new Term A Loans are subject to customary springing maturity provisions (including customary thresholds) with respect to the United States Term B-7 Loans and the 5.000% Senior Notes due 2028, as further specified in Amendment No. 15.

The new 2024 Tranche Revolving Commitments bear interest at a rate equal to, at the Company’s option, depending on the currency of the loans borrowed under the new 2024 Tranche Revolving Commitments, either (a) a Term CORRA rate, (b) a Term SOFR rate, (c) a EURIBOR rate, (d) Canadian base rate determined by the higher of (1) prime rate of the administrative agent or (2) the Term CORRA rate plus 1.00%, (e) base rate determined by the highest of (1) the prime rate of the administrative agent, (2) the greater of the overnight rate and the federal funds rate, plus 0.50% or (3) the Term SOFR rate plus 1.00%, or (f) a SONIA rate plus an applicable margin set initially at 1.625% for borrowings based on the Term CORRA rate, Term SOFR rate and EURIBOR rate, 1.6576% for borrowings based on the SONIA rate and 0.625% for borrowings based on the Canadian base rate or base rate, in each case, subject to a reduction upon the Company achieving improvement on the consolidated leverage ratio. Loans denominated in U.S. dollars that are outstanding under the 2024 Tranche Revolving Commitments are subject to a credit spread adjustment of 0.0% (as compared to the interest rate for the 2021 Tranche Revolving Facility, which were subject to a credit spread adjustment between 0.11448% and 0.42826% (depending on the selected interest period)). In addition to paying interest on outstanding principal under the 2024 Tranche Revolving Commitments, the Company is required to pay a commitment fee in respect of the unutilized commitments thereunder, initially set at 0.30%, subject to a reduction upon the Company achieving improvement in the consolidated leverage ratio.

The new Canadian Term A-4 Loans bear interest at a rate equal to, at the Company’s option, either (a) a Term CORRA rate or (b) a base rate or Canadian base rate determined by reference to the higher of (1) the prime rate of the administrative agent and (2) the Term CORRA rate plus 1.00% plus an applicable margin set initially at 1.625% for borrowings based on the Term CORRA rate and 0.625% for borrowings based on the Canadian base rate, in each case, subject to a reduction upon the Company achieving improvement in the consolidated leverage ratio.

The new Euro Term A-3 Loans bear interest at a rate equal to a EURIBOR rate plus an applicable margin set initially at 1.625%, subject to a reduction upon the Company achieving improvement in the consolidated leverage ratio.

The new United States Term A Loans and new United States Term A-1 Loans bear interest at a rate determined by reference to either (a) a Term SOFR rate or (b) a base rate determined by reference to the highest of (1) the prime rate of the administrative agent, (2) the greater of the overnight rate and the federal funds rate, plus 0.50% or (3) the Term SOFR rate plus 1.00%, plus an applicable margin set initially at 1.625%, subject to a reduction upon the Company achieving improvement in the consolidated leverage ratio. The United States Term A Loans and United States Term A-1 Loans are subject to a credit spread adjustment of 0.0%.

The new GBP Term A Loans bear interest at a rate equal to a SONIA rate plus an applicable margin set initially at 1.6576%, subject to a reduction upon the Company achieving improvement in the consolidated leverage.

The Company capitalized $7.6 million of transaction costs directly attributable to the refinancing in Amendment No. 15, of which $5.8 million is included in "Other Assets" and $1.8 million is included in "Long-Term Borrowings" on the Consolidated Balance Sheet as of September 27, 2024. Amounts paid for capitalized transaction costs are included within “Other financing activities” on the Consolidated Statement of Cash Flows for the fiscal year ended September 27, 2024. Additionally, the Company recorded $1.3 million of charges to "Interest Expense, net" on the Consolidated Statements of Income for the fiscal year ended September 27, 2024, consisting of a $1.1 million non-cash loss for the write-off of unamortized deferred financing costs on the revolving credit facility and foreign denominated term loans due 2026 and the payment of $0.2 million of transactions costs related to the refinancing.

On March 27, 2024, the Company amended its existing Credit Agreement (“Amendment No. 14”), to provide for, among other things, the repricing of all the United States dollar denominated Term B-5 Loans previously outstanding under the Credit Agreement (“United States Term B-5 Loans due 2028”) and the repricing of all the United States dollar denominated Term B-6 Loans previously outstanding under the Credit Agreement (“United States. Term B-6 Loans due 2030”).

As a result of the Amendment No. 14, (i) United States Term B-5 Loans due 2028 previously outstanding under the Credit Agreement were replaced with new United States dollar denominated Term B-7 Loans in an amount equal to $730.5 million due in April 2028 and (ii) United States Term B-6 Loans due 2030 previously outstanding under the Credit Agreement were replaced with the new United States dollar denominated Term B-8 Loans in an amount equal to $1,094.5 million due in June 2030, each with an interest rate equal to the sum of (a) the Term SOFR Rate (as defined in the Credit Agreement) plus (b) an applicable margin of 2.00% plus (c) a credit spread adjustment of 0.0% (as compared to the interest rate for the United States Term B-5 Loans due 2028 and the United States Term B-6 Loans due 2030 equal to the sum of (a) the Term SOFR Rate plus (b) an applicable margin of 2.50% plus (c) a credit spread adjustment between 0.11448% and 0.42826% (depending on the selected interest period)).

The Company capitalized $0.9 million of transaction costs directly attributable to the repricings in Amendment No. 14, which are included in “Long-Term Borrowings” on the Consolidated Balance Sheet as of September 27, 2024. Amounts paid for capitalized transaction costs are included within “Other financing activities” on the Consolidated Statement of Cash Flows for the fiscal year ended September 27, 2024. Additionally, the Company recorded $1.6 million of charges to "Interest Expense, net" on the Consolidated Statements of Income for fiscal year ended September 27, 2024, consisting of a $1.2 million non-cash loss for the write-off of unamortized deferred financing costs and discount on the United States Term B-5 Loans due 2028 and United States Term B-6 Loans due 2030 and the payment of $0.4 million of transaction costs related to the repricings.

Fiscal 2023 Transactions

On June 29, 2023, ASI entered into Amendment No. 13 to the Credit Agreement, which provides for a transition of the underlying interest rate applicable to all term loans outstanding and revolving credit commitments and loans available and/or outstanding, in each case, under the Credit Agreement, from the London Interbank Offer Rate ("LIBOR") to a forward-looking term rate based on SOFR. All borrowings based on SOFR under the Credit Agreement are subject to a credit spread adjustment of (i) 0.11448% for borrowings with interest periods of one month, (ii) 0.26161% for borrowings with interest periods of three months and (iii) 0.42826% for borrowings with interest periods of six months but the associated interest rate margins applicable to all such borrowings remain unchanged. Amendment No. 13 was entered into in preparation for the general cessation of LIBOR-based borrowings in the leverage lending industry as of June 30, 2023.

On June 22, 2023, ASI and certain of its subsidiaries entered into Amendment No. 12 to the Credit Agreement, which provides for, among other things, the extension of the maturity date applicable to all of the United States Term B-3 Loans due 2025 through the establishment of the United States Term B-6 Loans due 2030 in an amount equal to approximately $1.1 billion. The new United States Term B-6 Loans due 2030 were funded in full on June 22, 2023 and were applied by the Company to refinance the remaining United States Term B-3 Loans due 2025.

The new United States Term B-6 Loans due 2030 bear an interest rate equal to either (a) a forward-looking term rate based on SOFR for the applicable interest period, plus a credit spread adjustment of (i) 0.11448% for borrowings with interest periods of one month, (ii) 0.26161% for borrowings with interest periods of three months and (iii) 0.42826% for borrowings with Adjusted Term SOFR or (b) a base rate determined by reference to the highest of (1) the prime rate of the administrative agent, (2) the federal funds rate plus 0.50% and (3) the Adjusted Term SOFR plus 1.00% plus an applicable margin set initially at 2.50% for borrowings based on Adjusted Term SOFR and 1.50% for borrowings based on the base rate. The United States Term B-6 Loans due 2030 are subject to substantially similar terms currently relating to guarantees, collateral, mandatory prepayments and covenants that are applicable to the Company’s other United States Term B Loans outstanding under the Credit Agreement.

The Company capitalized $8.2 million of costs associated with the issuance of the United States Term B-6 Loans due 2030, which are amortized using the effective interest method over the term of the loans and presented on the Consolidated Balance Sheets as a direct deduction from the carrying value of the loans. Amounts paid for the capitalized third-party costs are included within "Other Financing activities" on the Consolidated Statements of Cash Flows for the fiscal year ended September 29, 2023. The Company also incurred an original issue discount of $11.0 million upon the issuance of the United States Term B-6 Loans due 2030. The discount is included as an adjustment to the carrying value of the loans and is amortized using the effective interest method over the term of loans in accordance with the accounting literature.

In conjunction with Amendment No. 12 to the Credit Agreement and the borrowing repayments, the Company recorded a $2.5 million non-cash loss for the write-off of unamortized deferred debt issuance costs to "Interest Expense, net" on the Consolidated Statements of Income during the fiscal year ended September 29, 2023.

On May 31, 2023, the Company repaid $100.0 million of United States Term B-3 Loans due 2025.

On April 17, 2023, the Company repaid $468.0 million of the United States Term B-3 Loans due 2025, and ¥8,409.0 million ($63.0 million) of yen denominated term loans due 2026.

Incremental Facilities

The Credit Agreement provides that the Company has the right at any time to request one or more incremental term loan facilities or increases under existing term loan facilities and/or additional revolving credit facilities or increases under the existing revolving credit facility in an amount up to $1,400.0 million of incremental commitments in the aggregate plus an unlimited amount so long as the pro forma Consolidated Secured Debt to Covenant Adjusted EBITDA ratio (each as calculated in accordance with the Credit Agreement (the "Consolidated Secured Debt Ratio")) would not exceed 3.00 to 1.00, plus any amount of loans and commitments optionally prepaid and terminated under the senior secured credit facilities. The lenders under these facilities are not under any obligation to provide any such incremental facilities or commitments and any such addition of or increase in facilities or commitments will be subject to customary conditions precedent.

Prepayments and Amortization

The Credit Agreement requires the Company to prepay outstanding term loans, subject to certain exceptions, with:

•50% of ASI's annual excess cash flow (as defined in the Credit Agreement) with step-downs to 25% and 0% upon ASI reaching certain Consolidated Secured Debt Ratio thresholds; provided, further, that such prepayment shall only be required to the extent excess cash flow for the applicable year exceeds $10.0 million;

•100% of the net cash proceeds of all non-ordinary course asset sales or other dispositions of property subject to certain exceptions and customary reinvestment rights; provided, further, that such prepayment shall only be required to the extent net cash proceeds exceeds $100.0 million; and

•100% of the net cash proceeds of any incurrence of debt, but excluding proceeds from certain debt permitted under the Credit Agreement.

The foregoing mandatory prepayments will be applied to the term loan facilities on a pro rata basis and will reduce the obligations to make scheduled amortization payments on a dollar for dollar basis as directed by the Company. The Company may voluntarily repay outstanding loans under the Credit Agreement any time without premium or penalty, other than customary "breakage" costs with respect to SOFR loans. Prepaid term loans may not be reborrowed.

If a change of control as defined in the Credit Agreement occurs, this will cause an event of default under the Credit Agreement. Upon an event of default, the new senior secured credit facilities may be accelerated, in which case the Company would be required to repay all outstanding loans plus accrued and unpaid interest and all other amounts outstanding under the new senior secured credit facilities under the Credit Agreement.

The Canadian Term A-4 Loans due 2029 require the payment of installments in quarterly principal amounts of C$2.7 million from June 30, 2025 through June 30, 2029 and C$160.9 million at maturity.

The Euro Term A-3 Loans due 2029 require the payment of installments in quarterly principal amounts of €1.2 million from September 30, 2024 through June 30, 2029 and €70.5 million at maturity.

The GBP Term A Loans due 2029 require the payment of installments in quarterly principal amounts of £0.8 million from September 30, 2024 through June 30, 2029 and £46.5 million at maturity.

The United States Term A Loans due 2029 require the payment of installments in quarterly principal amounts of $0.9 million from September 30, 2024 through June 30, 2029 and $53.0 million at maturity.

The United States Term A-1 Loans due 2029 require the payment of installments in quarterly principal amounts of $1.1 million from September 30, 2024 through June 30, 2029 and $67.5 million at maturity.

The United States Term B-7 Loans due 2028 do not require any quarterly repayments of the principal amount and require the payment of $730.5 million at maturity. The United States Term B-8 Loans due 2030 require repayment of principal in quarterly installments of $2.8 million from September 30, 2024 through March 31, 2030 and $1,025.8 million at maturity.

Guarantees

All obligations under the Credit Agreement are unconditionally guaranteed by Aramark Intermediate HoldCo Corporation and, subject to certain exceptions, substantially all of ASI's existing and future wholly-owned domestic subsidiaries excluding certain immaterial subsidiaries, Receivables Facility subsidiaries, certain other customarily excluded subsidiaries and certain subsidiaries designated under the Credit Agreement as "unrestricted subsidiaries," referred to, collectively, as the United States Guarantors. All obligations under the Credit Agreement, and the guarantees of those obligations, are secured by (i) a pledge of 100% of the capital stock of ASI, (ii) pledges of 100% of the capital stock (or 65% of voting stock and 100% of non-voting stock, in the case of the stock of foreign subsidiaries) held by ASI, Aramark Intermediate HoldCo Corporation or any of the United States Guarantors and (iii) a security interest in, and mortgages on, substantially all tangible assets of Aramark Intermediate HoldCo Corporation, ASI or any of the United States Guarantors.

Certain Covenants

The Credit Agreement contains a number of covenants that, among other things, restrict, subject to certain exceptions, ASI's ability and the ability of its restricted subsidiaries to: incur additional indebtedness; issue preferred stock or provide guarantees; create liens on assets; engage in mergers or consolidations; sell assets; pay dividends, make distributions or repurchase its capital stock; make investments, loans or advances; repay or repurchase any subordinated debt, except as scheduled or at maturity; create restrictions on the payment of dividends or other amounts to ASI from its restricted subsidiaries; make certain acquisitions; engage in certain transactions with affiliates; amend material agreements governing ASI's subordinated debt (or any indebtedness that refinances its subordinated debt); and fundamentally change ASI's business. The Credit Agreement also contains certain customary affirmative covenants, such as financial and other reporting, and certain events of default. At September 27, 2024, ASI was in compliance with all of these covenants.

The Credit Agreement requires ASI to maintain a maximum Consolidated Secured Debt Ratio, defined as consolidated total indebtedness secured by a lien to Covenant Adjusted EBITDA, not to exceed 5.125x. Consolidated total indebtedness secured by a lien is defined in the Credit Agreement as total indebtedness consisting of debt for borrowed money, finance leases, debt in respect of sale-leaseback transactions, disqualified and preferred stock and advances under the Receivables Facility secured by a lien reduced by the amount of cash and cash equivalents in the consolidated balance sheets that is free and clear of any lien. Non-compliance with the maximum Consolidated Secured Debt Ratio could result in the requirement to immediately repay all amounts outstanding under the Credit Agreement, which, if ASI's lenders under the Credit Agreement (other than the lenders in respect of ASI’s United States Term B-4 Loans due 2027, United States Term B-7 Loans due 2028 and United States Term B-8 Loans due 2030 which lenders shall not benefit from the maximum Consolidated Secured Debt Ratio) failed to waive any such default, would also constitute a default under the indentures governing the senior notes. The actual ratio at September 27, 2024 was 1.99x.

The Credit Agreement establishes an incurrence-based minimum Interest Coverage Ratio, defined as Covenant Adjusted EBITDA to consolidated interest expense, as a condition for ASI and its restricted subsidiaries to incur additional indebtedness and to make certain restricted payments. Consolidated interest expense is defined in the Credit Agreement as consolidated interest expense excluding interest income, adjusted for acquisitions and dispositions and for certain non-cash or nonrecurring interest expense. The minimum Interest Coverage Ratio is at least 2.00x for the term of the Credit Agreement. If ASI does not maintain this minimum Interest Coverage Ratio calculated on a pro forma basis for any such additional indebtedness or restricted payments, it could be prohibited from being able to incur additional indebtedness, other than the additional funding provided for under the Credit Agreement and pursuant to specified exceptions, and make certain restricted payments, other than pursuant to certain exceptions. The actual ratio was 3.73x for the fiscal year ended September 27, 2024.

A failure to pay any obligations under the Credit Agreement as they become due or any event causing amounts to become due prior to their stated maturity could result in a cross-default and potential acceleration of the Company’s other outstanding debt obligations, including the senior notes.

Senior Notes

6.375% Senior Notes due 2025 (fully redeemed)

On April 27, 2020, ASI issued $1,500.0 million aggregate principal amount of 6.375% 2025 Notes. The Company capitalized upon issuance third-party costs of $22.3 million directly attributable to the 6.375% 2025 Notes. The 6.375% 2025 Notes were issued pursuant to an indenture, dated as of April 27, 2020, entered into by and among ASI, the Company and certain other Aramark entities, as guarantors, and the U.S. Bank National Association, as trustee. The 6.375% 2025 Notes were issued at par. Interest on the 6.375% 2025 Notes was payable on May 1 and November 1 of each year.

On October 2, 2023, the Company fully redeemed the $1,500.0 million 6.375% 2025 Notes in conjunction with the separation and distribution of the Uniform segment (see Note 2). The Company recorded $31.8 million of charges to "Interest Expense, net" in the Consolidated Statements of Income for the fiscal year ended September 27, 2024, consisting of the payment of a $23.9 million call premium and a $7.9 million non-cash loss for the write-off of unamortized deferred financing costs on the 6.375% 2025 Notes. The amount paid for the call premium is included within "Other financing activities" on the Consolidated Statements of Cash Flows for the fiscal year ended September 27, 2024.

5.000% Senior Notes due 2028

On January 18, 2018, ASI issued $1,150.0 million aggregate principal amount of 5.000% Senior Notes due February 1, 2028 (the "2028 Notes"). The net proceeds from the 2028 Notes were used to finance the AmeriPride acquisition that occurred in fiscal 2018, to pay down certain borrowings under the revolving credit facility and to pay fees related to the transaction. The Company capitalized third-party costs of $14.2 million directly attributable to the 2028 Notes, which are included in "Long-Term Borrowings" on the Consolidated Balance Sheets and are being amortized over the debt period.

The 2028 Notes were issued pursuant to an indenture, dated as of January 18, 2018 (the "2028 Notes Indenture"), entered into by and among ASI, the Company and certain other Aramark entities, as guarantors, and the U.S. Bank National Association, as trustee. The 2028 Notes were issued at par.

The 2028 Notes are senior unsecured obligations of ASI. The 2028 Notes rank equal in right of payment to all of the Issuer's existing and future senior indebtedness and will rank senior in right of payment to the Issuer's future subordinated indebtedness. The 2028 Notes are guaranteed on a senior, unsecured basis by the Company and substantially all of the domestic subsidiaries of ASI. The guarantees of the 2028 Notes rank equal in right of payment to all of the senior obligations of such guarantor. The 2028 Notes are effectively subordinated to all of ASI's existing and future secured indebtedness, to the extent of the value of the assets securing that indebtedness, and structurally subordinated to all of the liabilities of any of ASI's subsidiaries that do not guarantee the 2028 Notes. Interest on the 2028 Notes is payable on February 1 and August 1 of each year.

The 2028 Notes Indenture contains covenants limiting ASI's ability and the ability of its restricted subsidiaries to: incur additional indebtedness or issue certain preferred shares; pay dividends and make certain distributions, investments and other restricted payments; create certain liens; sell assets; enter into transactions with affiliates; limit the ability of restricted subsidiaries to make payments to ASI; enter into sale and leaseback transactions; merge, consolidate, sell or otherwise dispose of all or substantially all of ASI's and its restricted subsidiaries assets; and designate ASI's subsidiaries as unrestricted subsidiaries. The 2028 Notes Indenture also provides for events of default which, if any of them occurs, would permit or require the principal of and accrued interest on the applicable series of 2028 Notes to become or to be declared due and payable. Further, a failure to pay any obligations under the 2028 Notes Indenture as they become due or any event causing amounts to become due prior to their stated maturity could result in a cross-default and potential acceleration of the Company’s other outstanding debt obligations, including the other senior notes and obligations under the Credit Agreement.

5.000% Senior Notes due 2025 and 3.125% Senior Notes due 2025

On March 22, 2017, ASI issued $600.0 million of 5.000% Senior Notes due April 1, 2025 (the "5.000% 2025 Notes"). The 5.000% 2025 Notes were issued pursuant to an indenture (the "5.000% 2025 Notes Indenture"), entered into by and among ASI, the Company and certain other Aramark entities, as guarantors, and The Bank of New York Mellon, as trustee. The 5.000% 2025 Notes were issued at par. On March 27, 2017, Aramark International Finance S.à.r.l. ("AIFS"), an indirect wholly owned subsidiary of the Company, issued €325.0 million of 3.125% Senior Notes due April 1, 2025 (the "3.125% 2025 Notes" and, together with the 5.000% 2025 Notes, the "2025 Notes"). The 3.125% 2025 Notes were issued pursuant to an indenture (the "3.125% 2025 Notes Indenture"), entered into by and among AIFS, the Company and certain other Aramark entities, as guarantors, The Bank of New York Mellon, as trustee and registrar, and The Bank of New York Mellon, London Branch, as paying agent and transfer agent. The 3.125% 2025 Notes were issued at par.

The 2025 Notes are senior unsecured obligations of the respective Issuers. Each series of the 2025 Notes ranks equal in right of payment to all of the respective Issuer's existing and future senior indebtedness, including the senior secured credit facilities under the Credit Agreement, and, in the case of the 5.000% 2025 Notes with respect to ASI and will rank senior in right of payment to the respective Issuer's future subordinated indebtedness. The 2025 Notes are guaranteed on a senior, unsecured basis by the Company and substantially all of the domestic subsidiaries of ASI and the 3.125% 2025 Notes are guaranteed on a senior, unsecured basis by ASI. The guarantees of the 2025 Notes rank equal in right of payment to all of the senior obligations of such guarantor, including guarantees of the senior secured credit facilities and the 2028 Notes, as applicable, and in the case of the 3.125% 2025 Notes with respect to ASI, ASI’s obligations under the senior secured credit facilities, the 5.000% 2025 Notes and the 2028 Notes. Each series of the 2025 Notes and the related guarantees thereof are effectively subordinated to all of the respective Issuers' existing and future secured indebtedness, including obligations and/or guarantees of the senior secured credit facilities under the Credit Agreement, to the extent of the value of the assets securing that indebtedness, and structurally subordinated to all of the liabilities of any of ASI's subsidiaries that do not guarantee the 2025 Notes. Interest on the 2025 Notes is payable on April 1 and October 1 of each year.

In the event of certain types of changes of control, the holders of the 2025 Notes may require the applicable Issuer to purchase for cash all or a portion of their 2025 Notes at a purchase price equal to 101% of the principal amount of such 2025 Notes, plus accrued and unpaid interest, if any, to, but not including, the purchase date. ASI has the option to redeem all or a portion of the 5.000% 2025 Notes at any time at the redemption prices set forth in the 5.000% 2025 Notes Indenture, plus accrued and unpaid interest. Beginning April 1, 2020, AIFS has the option to redeem all or a portion of the 3.125% 2025 Notes at any time at the redemption prices set forth in the 3.125% 2025 Notes Indenture, plus accrued and unpaid interest.

The 5.000% 2025 Notes Indenture and the 3.125% 2025 Notes Indenture contain covenants limiting ASI's ability and the ability of its restricted subsidiaries to: incur additional indebtedness or issue certain preferred shares; pay dividends and make certain distributions, investments and other restricted payments; create certain liens; sell assets; enter into transactions with affiliates; limit the ability of restricted subsidiaries to make payments to ASI; enter into sale and leaseback transactions; merge, consolidate, sell or otherwise dispose of all or substantially all of ASI's and its restricted subsidiaries assets; and designate ASI's subsidiaries as unrestricted subsidiaries. The 5.000% 2025 Notes Indenture and the 3.125% 2025 Notes Indenture also provide for events of default which, if any of them occurs, would permit or require the principal of and accrued interest on the applicable series of 2025 Notes to become or to be declared due and payable. Further, a failure to pay any obligations under the 5.000% 2025 Notes Indenture or the 3.125% 2025 Notes Indenture as they become due or any event causing amounts to become due prior to their stated maturity could result in a cross-default and potential acceleration of the Company’s other outstanding debt obligations, including the other senior notes and obligations under the Credit Agreement.

During fiscal 2022, the Company made optional prepayments of $48.5 million on the 5.000% 2025 Notes.

Receivables Facility

The Company has a Receivables Facility agreement with four financial institutions where it sells on a continuous basis an undivided interest in all eligible trade accounts receivable, as defined in the Receivables Facility. Amounts borrowed under the Receivables Facility fluctuate monthly based on the Company's funding requirements and the level of qualified receivables available to collateralize the Receivables Facility. On July 19, 2023, the Company increased the purchase limit available under the Receivables Facility from $500.0 million to $600.0 million and extended the scheduled maturity date from June 2024 to July 2026. All other terms and conditions of the agreement remained largely unchanged.

Pursuant to the Receivables Facility, the Company formed ARAMARK Receivables, LLC, a wholly-owned, consolidated, bankruptcy-remote subsidiary. ARAMARK Receivables, LLC was formed for the sole purpose of buying and selling receivables generated by certain subsidiaries of the Company. Under the Receivables Facility, the Company and certain of its subsidiaries transfer without recourse all of their accounts receivable to ARAMARK Receivables, LLC. As collections reduce previously transferred interests, interests in new, eligible receivables are transferred to ARAMARK Receivables, LLC, subject to meeting certain conditions.

As of September 27, 2024, and September 29, 2023, there were no outstanding borrowings under the Receivables Facility.

Future Maturities and Interest Expense, net

At September 27, 2024, annual maturities on long-term borrowings maturing in the next five fiscal years and thereafter (excluding the $22.7 million reduction to long-term borrowings from debt issuance costs, $8.8 million reduction from the discount on the United States Term B-8 Loans due 2030 and $0.4 million reduction from the discount on the United States Term B-4 Loans due 2027) are as follows (in thousands):


2025	$	967,514
2026	45,260
2027	882,573
2028	1,920,207
2029	443,341
Thereafter	1,066,069

The components of interest expense, net, are summarized as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Interest expense	$	389,192	$	467,286	$	384,857
Interest income	(22,476)		(29,810)		(16,679)

Total	$	366,716	$	437,476	$	368,178

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Share-Based Compensation

12 Months Ended

Sep. 27, 2024

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation

SHARE-BASED COMPENSATION:

On November 12, 2013, the Board of Directors approved, and the stockholders of Aramark adopted by written consent, the Aramark 2013 Stock Incentive Plan (the "Old 2013 Stock Plan"), which became effective on December 1, 2013 and the amended and restated Old 2013 Stock Plan was approved by the Board of Directors on November 9, 2016 and approved by the stockholders of Aramark on February 1, 2017 (as amended, the "2013 Stock Plan"). The 2013 Stock Plan provides that the total number of shares of common stock that may be issued under the 2013 Stock Plan is 25.5 million. On January 29, 2020, the Company's stockholders approved the Second Amended and Restated 2013 Stock Incentive Plan, which amended and restated the 2013 Stock Plan. The Second Amended and Restated 2013 Stock Incentive Plan provides for up to 7.5 million of new shares authorized for issuance to participants, in addition to the shares that remained available for issuance under the 2013 Stock Plan as of January 29, 2020 that are not subject to outstanding awards under the 2013 Stock Plan. On February 2, 2021, the Company's stockholders approved the Third Amended and Restated 2013 Stock Incentive Plan, which amended and restated the Company's 2013 Incentive Plan last amended on January 29, 2020. The Third Amended and Restated 2013 Stock Incentive Plan provides for up to 3.5 million of new shares authorized for issuance to participants, in addition to the shares that remained available for issuance under the 2013 Stock Plan.

On February 3, 2023, the stockholders of Aramark approved the Aramark 2023 Stock Incentive Plan (the "2023 Stock Plan") to replace the 2013 Stock Plan. The 2023 Stock Plan provides for up to 8.5 million of new shares authorized for issuance to participants, in addition to the shares that remained available for issuance under the 2013 Stock Plan.

The following table summarizes the share-based compensation expense and related information for Time-Based Options ("TBOs"), Retention Time-Based Options ("TBO-Rs"), Time-Based Restricted Stock Units ("RSUs"), Performance Stock Units ("PSUs"), Deferred Stock Units and Employee Stock Purchase Plan ("ESPP") recorded within "Selling and general corporate expenses" on the Consolidated Statements of Income (in millions).


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
TBOs	$	9.7	$	14.3	$	15.2
TBO-Rs	3.7		5.2		4.7
RSUs	32.5		43.5		48.8
PSUs	14.9		9.7		5.2
Deferred Stock Units	1.8		1.7		2.0
ESPP(1)	—		1.9		6.4
	$	62.6	$	76.3	$	82.3

Taxes related to share-based compensation	$	10.2	$	13.0	$	14.2
Cash Received from Option Exercises/ESPP Purchases	36.6		45.6		43.0
Tax Benefit on Share Deliveries (2)	0.8		2.1		0.6


(1)			Share-based compensation expense related to the ESPP decreased during fiscal 2023 compared to fiscal 2022 as the Company suspended its ESPP beginning in the second quarter of fiscal 2023.
(2)			The tax benefit on option exercises, restricted stock unit and ESPP unit deliveries is included in "Accrued Expenses" on the Consolidated Statements of Cash Flows.

No compensation expense was capitalized. The Company applies an estimated forfeiture assumption of 9.0% per annum based on actual forfeiture activity, which was in effect during each of the fiscal years presented.

The below table summarizes the unrecognized compensation expense as of September 27, 2024 related to non-vested awards and the weighted-average period they are expected to be recognized:


	Unrecognized Compensation Expense (in millions)		Weighted-Average Period (Years)
TBOs	$	16.7	2.80
TBO-Rs	2.5		0.89
RSUs	58.5		2.76
PSU	25.4		2.62
Total	$	103.1

Stock Options

Time-Based Options

The Company's annual TBO grants for fiscal 2024, fiscal 2023 and fiscal 2022 were awarded in November 2023, November 2022 and November 2021, respectively. The fiscal 2024 and 2023 TBO grants vest solely based upon continued employment over a four year time period. The fiscal 2022 TBO grants vest solely based upon continued employment over a three year time period. All TBOs remain exercisable for 10 years from the date of grant.

The fair value of the TBOs granted was estimated using the Black-Scholes option pricing model. The expected volatility is based on the historic volatility of the Company's stock over the expected term of the stock options. The expected life represents the period of time that options granted are expected to be outstanding and is calculated using the simplified method as permitted under Securities and Exchange Commission ("SEC") rules and regulations due to the method providing a reasonable estimate in comparison to actual experience. The simplified method uses the midpoint between an option's vesting date and contractual term. The risk-free rate is based on the United States Treasury security with terms equal to the expected life of the option as of the grant date. Compensation expense for TBOs is recognized on a straight-line basis over the vesting period during which employees perform related services.

The table below presents the weighted average assumptions and related valuations for TBOs.


	Fiscal Year Ended
	September 27, 2024	September 29, 2023	September 30, 2022
Expected volatility	43%	42%	41%
Expected dividend yield	1.19% - 1.35%	1.39% - 1.64%	1.64% - 1.80%
Expected life (in years)	6.25	6.25	6.00
Risk-free interest rate	3.99% - 4.41%	3.65% - 4.28%	1.26% - 2.96%
Weighted-average grant-date fair value	$12.04	$11.76	$9.11

A summary of TBO activity is presented below:


Options	Shares (000s)	Weighted-Average Exercise Price		Aggregate Intrinsic Value ($000s)		Weighted-Average Remaining Term (Years)
Outstanding at September 29, 2023	6,600	$	35.36
Granted	1,151	$	28.17
Exercised	(1,808)	$	23.63
Forfeited and expired	(234)	$	28.91
Awards transferred to Vestis at spin-off (1)	(355)	$	27.34
Adjustments to Aramark awards related to the spin-off of Vestis(2)	2,553
Outstanding at September 27, 2024	7,907	$	26.14	$	97,284	5.9
Exercisable at September 27, 2024	5,704	$	25.34	$	74,707	5.0
Expected to vest at September 27, 2024	1,971	$	28.16	$	20,250	8.4


(1)			In connection with the spin-off of Vestis, all outstanding (vested and unvested) Aramark TBOs which had been granted to Uniform segment employees were converted into Vestis awards. These awards preserved the same intrinsic value, as well as general terms and conditions, of the original Aramark awards.
(2)			In connection with the spin-off of Vestis, all outstanding Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Total intrinsic value exercised (in millions)	$	15.3	$	12.0	$	6.4
Total fair value that vested (in millions)	10.6		15.7		13.8

Retention Time-Based Options

In September 2020, the Board of Directors granted special stock option awards for fiscal 2021 to its key business leaders. The option awards have exercise prices that are in all cases materially above the trading price of the Company's common stock as of the date of grant. The options are awarded in six tranches, with exercise prices that start at $25.24 and increase in $7.21 increments to a $61.29 exercise price. All options remain exercisable for 10 years from the date of grant. These awards will vest ratably on the third, fourth and fifth anniversaries of the grant date. The fair value of the TBO-Rs granted was estimated using the Black-Scholes option pricing model, following the same assumptions and methodology used to value the TBOs.

A summary of TBO-R activity is presented below:


Options	Shares (000s)	Weighted-Average Exercise Price		Aggregate Intrinsic Value ($000s)		Weighted-Average Remaining Term (Years)
Outstanding at September 29, 2023	5,222	$	66.15

Exercised	(27)	$	32.45


Adjustments to Aramark awards related to the spin-off of Vestis(1)	2,021
Outstanding at September 27, 2024	7,216	$	47.75	$	13,011	5.7
Exercisable at September 27, 2024	4,802	$	47.78	$	8,621	5.7
Expected to vest at September 27, 2024	2,318	$	47.70	$	4,216	5.7


(1)			In connection with the spin-off of Vestis, all outstanding Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Total intrinsic value exercised (in millions)	$	0.1	$	—	$	—
Total fair value that vested (in millions)	6.9		6.9		0.3

Time-Based Restricted Stock Units

The Company's annual RSU grants for fiscal 2024, fiscal 2023 and fiscal 2022 were awarded in November 2023, November 2022, and November 2021 respectively. For RSU grants awarded during or subsequent to November 2022 and prior to September 2020, the RSU agreement provides that 25% of each grant will vest and be settled in shares on each of the first four anniversaries of the grant date, subject to the participant's continued employment with the Company through each such anniversary. For RSU grants awarded between September 2020 and October 2022, the RSU agreement provides that 33% of each grant will vest and be settled in shares on each of the first three anniversaries of the date of grant, subject to the participant's continued employment with the Company through each such anniversary. The grant-date fair value of RSUs is based on the fair value of the Company's common stock. Participants holding RSUs will receive the benefit of any dividends paid on shares in the form of additional RSUs. The unvested units are subject to forfeiture if employment is terminated other than due to death, disability or retirement and the units are nontransferable while subject to forfeiture.


Restricted Stock Units	Units (000s)	Weighted Average Grant-Date Fair Value
Outstanding at September 29, 2023	2,708	$	38.54
Granted	1,766	$	28.78
Vested	(1,364)	$	27.78
Forfeited	(328)	$	27.74
Awards transferred to Vestis at spin-off (1)	(576)	$	27.80
Adjustments to Aramark awards related to the spin-off of Vestis(2)	1,050
Outstanding at September 27, 2024	3,256	$	28.32


(1)			In connection with the spin-off of Vestis, all unvested Aramark RSUs which had been granted to Uniform segment employees were converted into Vestis awards. These awards preserved the same intrinsic value, as well as general terms and conditions, of the original Aramark awards.
(2)			In connection with the spin-off of Vestis, all unvested Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Total fair value that vested (in millions)	$	37.9	$	57.1	$	41.6

Performance Stock Units

Under the 2013 Stock Plan and 2023 Stock Plan, the Company is authorized to grant PSUs to its employees. A participant is eligible to become vested in a number of PSUs equal to a percentage, higher or lower, of the target number of PSUs granted based on the level of the Company's achievement of the performance condition. During fiscal 2024 and fiscal 2023, the

Company granted PSUs subject to the level of achievement of adjusted revenue growth, adjusted earnings per share, actual return on invested capital and total shareholder return for the cumulative performance period of three years and the participant's continued employment with the Company over four years. The Company is accounting for the fiscal 2024 and fiscal 2023 grants as performance-based awards, with a market condition, valued utilizing the Monte Carlo Simulation pricing model, which calculates multiple potential outcomes for an award and establishes fair value based on the most likely outcome. The grant-date fair value of the PSUs is based on the fair value of the Company's common stock. During fiscal 2022, the Company granted PSUs subject to the level of achievement of adjusted revenue growth, adjusted operating income growth and a total shareholder return multiplier for the cumulative performance period of three years and the participant's continued employment with the Company over three years. The Company also granted PSUs during fiscal 2022 subject to the level of achievement of actual return on invested capital for the cumulative performance period of three years and the participant's continued employment with the Company over three years. The Company is accounting for the fiscal 2022 grants as performance-based awards, with a market condition, valued utilizing the Monte Carlo Simulation pricing model. The grant-date fair value of the PSUs is based on the fair value of the Company's common stock. No share-based compensation expense was recorded during fiscal 2022 related to PSUs granted during fiscal 2020 as the performance targets for the awards were not met.

On October 13, 2023, the Company's Compensation and Human Resources Committee of the Board of Directors (the "Committee"), pursuant to the terms of the Third Amended and Restated 2013 Stock Incentive Plan and to reflect the separation and distribution of the Company’s Uniform segment that occurred on September 30, 2023, approved amendments to the performance goals and performance periods for the Company’s outstanding PSUs. For the PSUs granted in fiscal 2022, which were subject to performance targets for the three-year period ending September 27, 2024, two-thirds of these PSUs became subject to new adjusted performance targets and an adjusted performance period for the two-year period ending September 29, 2023 and the remaining one-third of these PSUs became subject to new adjusted performance targets for the one-year period ending September 27, 2024. The PSUs granted in fiscal 2023, which were subject to performance targets for the three-year period ending October 3, 2025, were amended to be subject to adjusted performance targets primarily to reflect the Company on a post-spin off basis. The Committee also approved adjustments increasing the maximum aggregate number of shares authorized for awards under the 2023 Stock Plan by an additional 3.5 million shares.


Performance Stock Units	Units (000s)	Weighted Average Grant-Date Fair Value
Outstanding at September 29, 2023	898	$	44.32
Granted	727	$	32.16

Forfeited	(54)	$	30.42
Awards transferred to Vestis at spin-off (1)	(120)	$	29.18
Adjustments to Aramark awards related to the spin-off of Vestis(2)	347
Outstanding at September 27, 2024	1,798	$	30.56


(1)			In connection with the spin-off of Vestis, all unvested Aramark PSUs which had been granted to Uniform segment employees were converted into Vestis awards. These awards preserved the same intrinsic value, as well as general terms and conditions, of the original Aramark awards.
(2)			In connection with the spin-off of Vestis, all unvested Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.

Deferred Stock Units

Deferred Stock Units are issued only to non-employee members of the Board of Directors and represent the right to receive shares of the Company's common stock in the future. Each Deferred Stock Unit will be converted to one share of the Company's common stock either on the first day of the seventh month after which such director ceases to serve as a member of the Board of Directors or at the director's election upon vesting. The grant-date fair value of Deferred Stock Units is based on the fair value of the Company's common stock. The Deferred Stock Units vest on the day prior to the next annual meeting of stockholders (which is generally one year after grant). The Company granted 64,421 Deferred Stock Units during fiscal 2024. In addition, directors may elect to defer their cash retainer into Deferred Stock Units which are fully vested upon issuance.

Employee Stock Purchase Plan

On February 2, 2021, the Company’s stockholders approved the Aramark 2021 ESPP. The ESPP allows eligible employees to contribute up to 10% of their eligible pay toward the quarterly purchase of the Company’s common stock, subject to an annual maximum dollar amount. The purchase price is 85% of the lesser of the i) fair market value per share of the Company’s common stock as determined on the purchase date or ii) fair market value per share of the Company’s common stock as determined on the first trading day of the quarterly offering period. Purchases under the ESPP are made in March, June, September, and December. The aggregate number of shares of common stock that may be issued under the ESPP may not exceed 12.5 million shares. There were 0.4 million and 1.3 million shares purchased under the ESPP during the fiscal years

ended September 29, 2023 and September 30, 2022, respectively. The Company suspended its ESPP beginning in the second quarter of fiscal 2023.

Earnings Per Share - Outstanding Shares Excluded in the Diluted Earnings Per Common Share (Details) - shares shares in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Share-based Compensation Award
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	8.9	8.3	8.7
PSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	1.2	0.8	0.4

Borrowings - Receivables Facility (Details)	12 Months Ended
Borrowings - Receivables Facility (Details)	Sep. 27, 2024 USD ($) financial_institution	Sep. 29, 2023 USD ($)	Jul. 19, 2023 USD ($)	Jul. 18, 2023 USD ($)
Receivables Facility, due July 2026
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 0
Receivables Facility
Debt Instrument [Line Items]
Number of financial institutions \| financial_institution	4
Receivables Facility \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 600,000,000.0	$ 500,000,000.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Other Noncurrent Liabilities (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deferred compensation	$ 225,529	$ 211,892
Pension-related liabilities	10,249	9,573
Insurance reserves	135,767	147,641
Other noncurrent liabilities	118,587	134,023
Other noncurrent liabilities	$ 490,132	$ 503,129

Severance - Unpaid Obligations for Severance and Related Costs (Details) $ in Millions	12 Months Ended
	Sep. 27, 2024 USD ($)
Restructuring Reserve [Roll Forward]
Severance and Related Costs Accrual Beginning Balance	$ 19.9
Payments and Other	(16.4)
Severance and Related Costs Accrual Ending Balance	3.5
Employee Severance and Other Costs \| Fiscal 2023 Severance
Restructuring Reserve [Roll Forward]
Severance and Related Costs Accrual Beginning Balance	19.1
Payments and Other	(15.6)
Severance and Related Costs Accrual Ending Balance	3.5
Employee Severance and Other Costs \| Fiscal 2022 Severance
Restructuring Reserve [Roll Forward]
Severance and Related Costs Accrual Beginning Balance	0.8
Payments and Other	(0.8)
Severance and Related Costs Accrual Ending Balance	$ 0.0

Consolidated Statements Of Cash Flows - USD ($)
$ in Thousands

12 Months Ended

Sep. 27, 2024

Sep. 29, 2023

Sep. 30, 2022

Cash flows from operating activities of Continuing Operations:

Net income from Continuing Operations

$ 261,893

$ 447,098

$ 38,781

Adjustments to reconcile Net income from Continuing Operations to Net cash provided by operating activities of Continuing Operations:

Depreciation and amortization

435,547

409,857

397,975

Asset write-downs

18,186

29,865

Reduction of contingent consideration liability (see Note 17)

(8,710)

(97,336)

(20,749)

Gain on equity investments, net (see Note 1)

(25,071)

(375,972)

Deferred income taxes

(7,323)

100,158

15,908

Share-based compensation expense

62,552

76,337

82,299

Changes in operating assets and liabilities:

Receivables, net

(99,788)

(177,873)

(410,803)

Inventories

(3,826)

(35,333)

(77,430)

Prepayments and other current assets

(2,660)

(9,352)

(1,197)

Accounts payable

105,868

115,437

392,343

Accrued expenses

14,420

87,206

40,742

Payments made to clients on contracts

(139,003)

(119,217)

(56,865)

Changes in other noncurrent liabilities

(1,222)

16,313

17,097

Changes in other assets

58,929

43,187

35,278

Other operating activities

56,722

1,272

10,534

Net cash provided by operating activities of Continuing Operations

726,514

511,647

463,913

Cash flows from investing activities of Continuing Operations:

Purchases of property and equipment and other

(427,425)

(383,536)

(311,948)

Disposals of property and equipment

23,945

18,060

16,326

Purchases of marketable securities

(113,303)

(109,998)

(78,220)

Proceeds from marketable securities

186,371

80,000

Acquisition of certain businesses, net of cash acquired

(148,706)

(50,194)

(322,822)

Acquisition of certain equity investments

(34,185)

(4,000)

(64,000)

Proceeds from sale of equity investments

101,198

633,179

Other investing activities

(3,757)

40,147

15,510

Net cash (used in) provided by investing activities of Continuing Operations

(415,862)

223,658

(745,154)

Cash flows from financing activities of Continuing Operations:

Proceeds from long-term borrowings

571,288

1,286,526

100,051

Payments of long-term borrowings

(2,003,566)

(1,902,245)

(124,297)

Net change in funding under the Receivables Facility

(104,935)

104,935

Payments of dividends

(99,901)

(114,614)

(113,120)

Distribution from Vestis

1,456,701

Proceeds from issuance of common stock

36,573

45,602

42,954

Other financing activities

(65,590)

(7,408)

(45,107)

Net cash (used in) provided by financing activities of Continuing Operations

(1,561,196)

659,627

(34,584)

Discontinued Operations:

Net cash provided by operating activities

254,782

230,586

Net cash used in investing activities

(14,746)

(86,133)

Net cash provided by (used in) financing activities

3,322

(21,673)

Net cash provided by Discontinued Operations

243,358

122,780

Effect of foreign exchange rates on cash and cash equivalents and restricted cash

10,790

4,697

(28,657)

(Decrease) increase in cash and cash equivalents and restricted cash

(1,239,754)

1,642,987

(221,702)

Cash and cash equivalents and restricted cash, beginning of period, excluding cash of discontinued operations

^[1]

1,972,367

Cash and cash equivalents and restricted cash, end of period, excluding cash of discontinued operations

732,613

1,972,367

^[1]

Cash and cash equivalents and restricted cash, beginning of period

2,008,418

365,431

^[1]

587,133

^[1]

Cash and cash equivalents and restricted cash, end of period

732,613

$ 2,008,418

$ 365,431

^[1]

Cash and cash equivalents in current assets of discontinued operations

$ 36,100

[1]	(1) As a result of the separation and distribution of the Uniform segment, "Cash and cash equivalents and restricted cash, beginning of period" for fiscal 2024 excludes the fiscal 2023 "Cash and cash equivalents in Current assets of discontinued operations" of $36.1 million.

Borrowings - Guarantees and Certain Covenants (Details)	12 Months Ended
Borrowings - Guarantees and Certain Covenants (Details)	Sep. 27, 2024
Secured Debt
Debt Instrument [Line Items]
Consolidated secured debt ratio	5.125
Covenant, interest coverage ratio, actual	3.73
Covenant, interest coverage ratio	2.00
Foreign Subsidiaries
Debt Instrument [Line Items]
Line of credit facility, collateral, capital stock	100.00%
Foreign Subsidiaries \| Common Stock
Debt Instrument [Line Items]
Line of credit facility, collateral, capital stock	65.00%
Foreign Subsidiaries \| Nonvoting Common Stock
Debt Instrument [Line Items]
Line of credit facility, collateral, capital stock	100.00%
Aramark Services, Inc. (Issuer)
Debt Instrument [Line Items]
Line of credit facility, collateral, capital stock	100.00%
Aramark Services, Inc. (Issuer) \| Secured Debt
Debt Instrument [Line Items]
Consolidated secured debt ratio, actual	1.99

Schedule II - Valuation and Qualifying Accounts and Reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Charge/(Reversal) to Income	$ 5,810	$ 0
Write-offs and Other	3,452	5,633
Reserve for Doubtful Accounts, Advances and Current Notes Receivable
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, Beginning of Period	31,506	27,288	$ 45,540
Charge/(Reversal) to Income	20,102	17,573	(7,788)
Write-offs and Other	(17,349)	(13,355)	(10,464)
Balance, End of Period	$ 34,259	$ 31,506	$ 27,288

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Components of Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Pre-Tax Amount
Pension plan adjustments	$ (12,904)	$ (7,960)	$ 26,184
Foreign currency translation adjustments	18,082	28,136	(96,783)
Unrealized (loss) gain arising during the period	(22,016)	51,541	193,616
Reclassification adjustments	(76,150)	(59,117)	27,970
Share of equity investee's comprehensive income	0	10,616	1,729
Other comprehensive (loss) income	(92,988)	23,216	152,716
Tax Effect
Pension plan adjustments	1,836	929	(9,071)
Foreign currency translation adjustments	0	(7,863)	10,407
Unrealized (loss) gain arising during the period	5,724	(13,401)	(50,340)
Reclassification adjustments	19,799	15,371	(7,272)
Share of equity investee's comprehensive income	0	(4,918)	0
Other comprehensive (loss) income	27,359	(9,882)	(56,276)
After-Tax Amount
Net income	261,893	673,530	194,177
Pension plan adjustments	(11,068)	(7,031)	17,113
Foreign currency translation adjustments	18,082	20,273	(86,376)
Unrealized (loss) gain arising during the period	(16,292)	38,140	143,276
Reclassification adjustments	(56,351)	(43,746)	20,698
Share of equity investee's comprehensive income	0	5,698	1,729
Other comprehensive (loss) income, net of tax	(65,629)	13,334	96,440
Comprehensive income	196,264	686,864	290,617
Less: Net loss attributable to noncontrolling interests	(629)	(578)	(307)
Comprehensive income attributable to Aramark stockholders	$ 196,893	$ 687,442	$ 290,924

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Cash Flow, Supplemental Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest paid	$ 333.5	$ 408.3	$ 328.7
Income taxes paid	$ 116.2	$ 46.0	$ 12.2

Share-Based Compensation (Tables)

12 Months Ended

Sep. 27, 2024

Share-Based Payment Arrangement [Abstract]

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


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
TBOs	$	9.7	$	14.3	$	15.2
TBO-Rs	3.7		5.2		4.7
RSUs	32.5		43.5		48.8
PSUs	14.9		9.7		5.2
Deferred Stock Units	1.8		1.7		2.0
ESPP(1)	—		1.9		6.4
	$	62.6	$	76.3	$	82.3

Taxes related to share-based compensation	$	10.2	$	13.0	$	14.2
Cash Received from Option Exercises/ESPP Purchases	36.6		45.6		43.0
Tax Benefit on Share Deliveries (2)	0.8		2.1		0.6


(1)			Share-based compensation expense related to the ESPP decreased during fiscal 2023 compared to fiscal 2022 as the Company suspended its ESPP beginning in the second quarter of fiscal 2023.
(2)			The tax benefit on option exercises, restricted stock unit and ESPP unit deliveries is included in "Accrued Expenses" on the Consolidated Statements of Cash Flows.

Schedule of Unrecognized Compensation Cost, Nonvested Awards

The below table summarizes the unrecognized compensation expense as of September 27, 2024 related to non-vested awards and the weighted-average period they are expected to be recognized:


	Unrecognized Compensation Expense (in millions)		Weighted-Average Period (Years)
TBOs	$	16.7	2.80
TBO-Rs	2.5		0.89
RSUs	58.5		2.76
PSU	25.4		2.62
Total	$	103.1

Schedule of Stock Option Valuation Assumptions

The table below presents the weighted average assumptions and related valuations for TBOs.


	Fiscal Year Ended
	September 27, 2024	September 29, 2023	September 30, 2022
Expected volatility	43%	42%	41%
Expected dividend yield	1.19% - 1.35%	1.39% - 1.64%	1.64% - 1.80%
Expected life (in years)	6.25	6.25	6.00
Risk-free interest rate	3.99% - 4.41%	3.65% - 4.28%	1.26% - 2.96%
Weighted-average grant-date fair value	$12.04	$11.76	$9.11


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Total intrinsic value exercised (in millions)	$	15.3	$	12.0	$	6.4
Total fair value that vested (in millions)	10.6		15.7		13.8


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Total intrinsic value exercised (in millions)	$	0.1	$	—	$	—
Total fair value that vested (in millions)	6.9		6.9		0.3


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Total fair value that vested (in millions)	$	37.9	$	57.1	$	41.6

Schedule of Options Activity

A summary of TBO activity is presented below:


Options	Shares (000s)	Weighted-Average Exercise Price		Aggregate Intrinsic Value ($000s)		Weighted-Average Remaining Term (Years)
Outstanding at September 29, 2023	6,600	$	35.36
Granted	1,151	$	28.17
Exercised	(1,808)	$	23.63
Forfeited and expired	(234)	$	28.91
Awards transferred to Vestis at spin-off (1)	(355)	$	27.34
Adjustments to Aramark awards related to the spin-off of Vestis(2)	2,553
Outstanding at September 27, 2024	7,907	$	26.14	$	97,284	5.9
Exercisable at September 27, 2024	5,704	$	25.34	$	74,707	5.0
Expected to vest at September 27, 2024	1,971	$	28.16	$	20,250	8.4


(1)			In connection with the spin-off of Vestis, all outstanding (vested and unvested) Aramark TBOs which had been granted to Uniform segment employees were converted into Vestis awards. These awards preserved the same intrinsic value, as well as general terms and conditions, of the original Aramark awards.
(2)			In connection with the spin-off of Vestis, all outstanding Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.

A summary of TBO-R activity is presented below:


Options	Shares (000s)	Weighted-Average Exercise Price		Aggregate Intrinsic Value ($000s)		Weighted-Average Remaining Term (Years)
Outstanding at September 29, 2023	5,222	$	66.15

Exercised	(27)	$	32.45


Adjustments to Aramark awards related to the spin-off of Vestis(1)	2,021
Outstanding at September 27, 2024	7,216	$	47.75	$	13,011	5.7
Exercisable at September 27, 2024	4,802	$	47.78	$	8,621	5.7
Expected to vest at September 27, 2024	2,318	$	47.70	$	4,216	5.7


(1)			In connection with the spin-off of Vestis, all outstanding Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.

Schedule of Restricted Stock Units Activity

The unvested units are subject to forfeiture if employment is terminated other than due to death, disability or retirement and the units are nontransferable while subject to forfeiture.


Restricted Stock Units	Units (000s)	Weighted Average Grant-Date Fair Value
Outstanding at September 29, 2023	2,708	$	38.54
Granted	1,766	$	28.78
Vested	(1,364)	$	27.78
Forfeited	(328)	$	27.74
Awards transferred to Vestis at spin-off (1)	(576)	$	27.80
Adjustments to Aramark awards related to the spin-off of Vestis(2)	1,050
Outstanding at September 27, 2024	3,256	$	28.32


(1)			In connection with the spin-off of Vestis, all unvested Aramark RSUs which had been granted to Uniform segment employees were converted into Vestis awards. These awards preserved the same intrinsic value, as well as general terms and conditions, of the original Aramark awards.
(2)			In connection with the spin-off of Vestis, all unvested Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.


Performance Stock Units	Units (000s)	Weighted Average Grant-Date Fair Value
Outstanding at September 29, 2023	898	$	44.32
Granted	727	$	32.16

Forfeited	(54)	$	30.42
Awards transferred to Vestis at spin-off (1)	(120)	$	29.18
Adjustments to Aramark awards related to the spin-off of Vestis(2)	347
Outstanding at September 27, 2024	1,798	$	30.56


(1)			In connection with the spin-off of Vestis, all unvested Aramark PSUs which had been granted to Uniform segment employees were converted into Vestis awards. These awards preserved the same intrinsic value, as well as general terms and conditions, of the original Aramark awards.
(2)			In connection with the spin-off of Vestis, all unvested Aramark awards were adjusted to preserve the aggregate value of the awards as measured immediately prior to the spin-off.

Severance (Tables)

12 Months Ended

Sep. 27, 2024

Restructuring and Related Activities [Abstract]

Summary of Restructuring and Related Costs


FSS United States	$	3.3
FSS International	31.2
Corporate	0.6
	$	35.1


FSS United States	$	7.7
FSS International	11.9
	$	19.6

Schedule of the Accrual Related to the Unpaid Obligations for Severance and Related Costs


	September 29, 2023		Payments and Other		September 27, 2024
Fiscal 2023 Severance	$	19.1	$	(15.6)	$	3.5
Fiscal 2022 Severance	0.8		(0.8)		—
Total Reorganization	$	19.9	$	(16.4)	$	3.5

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 27, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Comprehensive Income

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


	Fiscal Year Ended
	September 27, 2024				September 29, 2023				September 30, 2022
	Pre-Tax Amount	Tax Effect	After-Tax Amount		Pre-Tax Amount	Tax Effect	After-Tax Amount		Pre-Tax Amount	Tax Effect	After-Tax Amount
Net income			$	261,893			$	673,530			$	194,177
Pension plan adjustments	(12,904)	1,836	(11,068)		(7,960)	929	(7,031)		26,184	(9,071)	17,113
Foreign currency translation adjustments	18,082	—	18,082		28,136	(7,863)	20,273		(96,783)	10,407	(86,376)
Cash flow hedges:
Unrealized (loss) gain arising during the period	(22,016)	5,724	(16,292)		51,541	(13,401)	38,140		193,616	(50,340)	143,276
Reclassification adjustments	(76,150)	19,799	(56,351)		(59,117)	15,371	(43,746)		27,970	(7,272)	20,698
Share of equity investee's comprehensive income	—	—	—		10,616	(4,918)	5,698		1,729	—	1,729
Other comprehensive (loss) income	(92,988)	27,359	(65,629)		23,216	(9,882)	13,334		152,716	(56,276)	96,440
Comprehensive income			196,264				686,864				290,617
Less: Net loss attributable to noncontrolling interests			(629)				(578)				(307)
Comprehensive income attributable to Aramark stockholders			$	196,893			$	687,442			$	290,924

Schedule of Accumulated Other Comprehensive Loss

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


	September 27, 2024		September 29, 2023
Pension plan adjustments	$	(20,233)	$	(14,241)
Foreign currency translation adjustments	(148,700)		(193,115)
Cash flow hedges	36,476		109,119

	$	(132,457)	$	(98,237)

Schedule of Components of Inventories

The components of inventories are as follows:


	September 27, 2024		September 29, 2023
Food	95.9	%	95.9	%
Parts, supplies and novelties	4.1	%	4.1	%
	100.0	%	100.0	%

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets

The following table presents details of "Prepayments and other current assets" as presented in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023
Prepaid Insurance	$	12,660	$	18,308
Prepaid Taxes and Licenses	7,282		8,161
Current Income Tax Asset	3,829		10,198
Marketable Securities(1)	42,342		110,714
Other Prepaid Expenses	183,437		150,138
	$	249,550	$	297,519


(1)			Marketable securities represent held-to-maturity debt securities with original maturities greater than three months, which are maturing within one year.

Schedule of Other Assets

Other Assets

The following table presents details of "Other Assets" as presented in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023
Cost to fulfill - Client(1)	$	80,441	$	92,458
Long-term receivables	35,772		22,560
Miscellaneous investments(2)	121,331		157,568
Computer software costs, net(3)	144,878		159,732
Interest rate swap agreements(4)	41,158		147,458
Employee sales commissions(5)	35,857		33,989
Other(6)	114,717		114,913
	$	574,154	$	728,678


(1)			Cost to fulfill - Client represent payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation (see Note 9).
(2)			Miscellaneous investments represent investments in 50% or less owned entities.
(3)			Computer software costs, net represent capitalized costs incurred to purchase or develop software for internal use and are amortized over the estimated useful life of the software, generally a period of three to 10 years. During fiscal 2023, the Company recorded a computer software impairment charge of $8.2 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income.
(4)			Interest rate swap agreements represent receivables under cash flow hedging agreements based on current forward interest rates (see Note 7).
(5)			Employee sales commissions represent commission payments made to employees related to new or retained business contracts (see Note 9).
(6)			Other consists primarily of noncurrent deferred tax assets, pension assets, deferred financing costs on certain revolving credit facilities and other noncurrent assets.

Schedule of Accrued Liabilities

Other Accrued Expenses and Liabilities

The following table presents details of "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023
Deferred income(1)	$	370,800	$	350,200
Accrued client expenses	220,387		208,336
Accrued taxes	67,205		79,884
Accrued insurance(2) and interest	160,133		186,783
Other	464,317		463,251
	$	1,282,842	$	1,288,454


(1)			Includes consideration received in advance from customers prior to the service being performed ($352.5 million and $329.9 million) or from vendors prior to the goods being consumed ($18.3 million and $20.3 million) in fiscal 2024 and fiscal 2023, respectively.
(2)			The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Schedule of Other Noncurrent Liabilities

Other Noncurrent Liabilities

The following table presents details of "Other Noncurrent Liabilities" as presented in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023

Deferred compensation	225,529		211,892
Pension-related liabilities	10,249		9,573

Insurance reserves(1)	135,767		147,641
Other noncurrent liabilities	118,587		134,023
	$	490,132	$	503,129


(1)			The Company is self-insured for certain obligations for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Schedule of Cash Flow, Supplemental Disclosures

Supplemental Cash Flow Information


	Fiscal Year Ended
(in millions)	September 27, 2024		September 29, 2023		September 30, 2022
Interest paid	$	333.5	$	408.3	$	328.7
Income taxes paid	116.2		46.0		12.2

Audit Information	12 Months Ended
Audit Information	Sep. 27, 2024
Audit Information [Abstract]
Auditor Name	Deloitte & Touche LLP
Auditor Firm ID	34
Auditor Location	Philadelphia, PA

Income Taxes (Tables)

12 Months Ended

Sep. 27, 2024

Income Tax Disclosure [Abstract]

Schedule of Income from continuing operations before income taxes by source of income

The components of Income from Continuing Operations Before Income Taxes by source of income are as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
United States(1)	$	234,926	$	119,543	$	(49,276)
Non-United States(2)	129,939		443,981		96,490
	$	364,865	$	563,524	$	47,214


(1)			Fiscal 2024 includes gains from sale of equity investments (see Note 1).
(2)			Fiscal 2023 includes gains from sale of equity investments (see Note 1).

Schedule of Provision for income taxes

The Provision for Income Taxes from Continuing Operations consists of the following (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Current:
Federal	$	68,903	$	(5,119)	$	(23,014)
State and local	14,565		4,916		(851)
Non-United States	26,827		16,471		16,390
	110,295		16,268		(7,475)
Deferred:
Federal(1)	(15,761)		90,769		17,600
State and local	2,915		7,199		(1,567)
Non-United States	5,523		2,190		(125)
	(7,323)		100,158		15,908
	$	102,972	$	116,426	$	8,433


(1)			Fiscal 2023 increase in deferred tax expense is a result of the utilization of tax credit carryforward assets.

Schedule of Effective Income Tax Rate Reconciliation


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
United States statutory income tax rate	21.0	%	21.0	%	21.0	%
Increase (decrease) in taxes, resulting from:
State income taxes, net of Federal tax benefit	3.8		1.7		5.2
Foreign taxes	3.3		1.7		18.4
Reduction of foreign valuation allowances	(0.7)		(0.6)		(11.5)
Permanent book/tax differences	2.6		(0.8)		13.2
Uncertain tax positions	0.4		0.8		5.4
Foreign tax credit valuation allowance	0.3		(0.8)		(1.5)
Sale of investments(1)	—		(0.5)		—


Pennsylvania Rate Change Impact	—		—		(8.1)
Tax credits & other	(2.5)		(1.8)		(24.2)
Effective income tax rate	28.2	%	20.7	%	17.9	%


(1)			Includes mainly capital tax gains related to the sale of the Company's equity investment in AIM Services Co., Ltd. offset by capital tax losses in certain investments in foreign entities.

Schedule of Components of deferred taxes

As of September 27, 2024 and September 29, 2023, the components of Deferred Income Taxes are as follows (in thousands):


	September 27, 2024		September 29, 2023
Deferred tax liabilities:
Derivatives	$	12,816	$	38,339
Property and equipment	2,023		—
Investments	—		13,864
Other intangible assets, including goodwill	580,138		556,708
Inventory	—		743
Operating Lease Right-of-use Assets	46,729		46,989

Computer software costs and other	23,283		23,172
Gross deferred tax liability	664,989		679,815
Deferred tax assets:
Investments	8,721		—
Inventory	6,261		—
Insurance	14,670		13,110
Property and Equipment	—		1,755
Employee compensation and benefits	93,102		103,839
Accruals and allowances	17,716		9,647
Operating lease liabilities	56,532		57,898
NOL/credit carryforwards and other	193,152		187,467
Gross deferred tax asset, before valuation allowances	390,154		373,716
Valuation allowances	(80,552)		(78,194)
Net deferred tax liability	$	355,387	$	384,293

Schedule of Valuation and Qualifying Accounts Disclosure

Rollforward of the valuation allowance is as follows:


	September 27, 2024		September 29, 2023
Balance, beginning of year	$	(78,194)	$	(83,827)
Additions(1)	(5,810)		—
Subtractions(2)	3,452		5,633
Balance, end of year	$	(80,552)	$	(78,194)


(1)			The Additions are mainly driven by a valuation allowance recorded related to pension assets in the FSS International segment.
(2)			The Subtractions are mainly driven by the reversal of a valuation allowance based on future taxable income expected due to acquisitions of businesses in the FSS International segment.

ARAMARK AND SUBSIDIARIES

SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

FOR THE FISCAL YEARS ENDED SEPTEMBER 27, 2024, SEPTEMBER 29, 2023 AND SEPTEMBER 30, 2022


(in thousands)	Balance, Beginning of Period		Charge/(Reversal) to Income (1)		Write-offs and Other (2)		Balance, End of Period
Description
Fiscal Year 2024
Allowance for credit losses	$	31,506	$	20,102	$	(17,349)	$	34,259
Fiscal Year 2023
Allowance for credit losses	$	27,288	$	17,573	$	(13,355)	$	31,506
Fiscal Year 2022
Allowance for credit losses	$	45,540	$	(7,788)	$	(10,464)	$	27,288


(1)			Represents an increase (or decrease) in the reserve for estimated future credit losses charged to expense.
(2)			Amounts determined not to be collectible and charged against the reserve and translation. These amounts do not impact the Consolidated Statements of Income.

Schedule of Reconciliation of the beginning and ending amount of gross unrecognized tax benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits follows (in thousands):


	September 27, 2024		September 29, 2023
Balance, beginning of year	$	69,128	$	80,220
Additions based on tax positions taken in the current year	754		4,433
Additions for tax positions taken in prior years	3,370		—
Reductions for remeasurements, settlements and payments(1)	(1,493)		(13,636)
Reductions due to statute expiration	(1,571)		(1,889)
Balance, end of year	$	70,188	$	69,128


(1)			Fiscal 2023 includes a remeasurement of foreign tax credit assets that are available to reduce a position taken in prior years.

Leases - Schedule of Operating and Finance Leases on Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Assets:
Operating	$ 638,659	$ 572,268
Finance	38,224	30,621
Total lease assets	676,883	602,889
Current
Operating	54,163	51,271
Finance	5,899	3,753
Noncurrent
Operating	241,012	245,871
Finance	34,541	28,180
Total lease liabilities	$ 335,615	$ 329,075
Weighted average remaining lease term (in years)
Operating leases	6 years 10 months 24 days	7 years 8 months 12 days
Finance leases	14 years 8 months 12 days	14 years 6 months
Weighted average discount rate
Operating leases	4.60%	4.20%
Finance leases	6.00%	4.70%
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Operating	Operating
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and Equipment, net	Property and Equipment, net
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current maturities of long-term borrowings	Current maturities of long-term borrowings
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-Term Borrowings	Long-Term Borrowings
Long-term prepaid rent
Weighted average discount rate
Long-term prepaid rent	$ 384,100	$ 320,100

Share-Based Compensation - Schedule of Unrecognized Compensation Cost (Details) $ in Millions	12 Months Ended
	Sep. 27, 2024 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 103.1
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 16.7
Weighted-Average Period (Years)	2 years 9 months 18 days
TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 2.5
Weighted-Average Period (Years)	10 months 20 days
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 58.5
Weighted-Average Period (Years)	2 years 9 months 3 days
PSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 25.4
Weighted-Average Period (Years)	2 years 7 months 13 days

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Borrowings (Tables)

12 Months Ended

Sep. 27, 2024

Debt Disclosure [Abstract]

Schedule of Long-term Borrowings

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


	September 27, 2024		September 29, 2023
Senior Secured Credit Facility:
$1.4 Billion Revolving Credit Facility due August 2029(1)	$	30,138	$	—
$1.153 Billion Revolving Credit Facility due April 2026	—		170,759
Term A Loans due August 2029	499,624		—
Term A Loans due August 2026	—		258,060
United States Term B Loans due June 2030(2)	1,073,060		1,078,588
United States Term B Loans due April 2028(2)	725,504		724,393
United States Term B Loans due January 2027	836,680		835,631
Senior Unsecured Notes:
5.000% Senior Unsecured Notes due February 2028	1,144,404		1,142,910
6.375% Senior Unsecured Notes due May 2025	—		1,492,153

5.000% Senior Unsecured Notes due April 2025	550,789		549,348
3.125% Senior Unsecured Notes (EUR) due April 2025	362,459		342,718
Other:
Finance leases	40,440		31,933
Other	8,359		15,201
	5,271,457		6,641,694
Less—current portion	(964,286)		(1,543,032)
	$	4,307,171	$	5,098,662

Schedule of Maturities of Long-term Debt


2025	$	967,514
2026	45,260
2027	882,573
2028	1,920,207
2029	443,341
Thereafter	1,066,069

Schedule of Interest and Other Financing Costs Net

The components of interest expense, net, are summarized as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Interest expense	$	389,192	$	467,286	$	384,857
Interest income	(22,476)		(29,810)		(16,679)

Total	$	366,716	$	437,476	$	368,178

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477734/942-470-50-3

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-8

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-6

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

+ Details

Borrowings - Schedule of Interest and Other Financing Costs Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Debt Disclosure [Abstract]
Interest expense	$ 389,192	$ 467,286	$ 384,857
Interest income	(22,476)	(29,810)	(16,679)
Total	$ 366,716	$ 437,476	$ 368,178

Goodwill And Other Intangible Assets - Schedule of Goodwill Assets by Segment (Details) $ in Thousands	12 Months Ended
	Sep. 27, 2024 USD ($)
Goodwill [Roll Forward]
Balance at the beginning of the period	$ 4,615,986
Acquisitions	41,618
Translation & Other	19,597
Balance at the end of the period	4,677,201
FSS United States
Goodwill [Roll Forward]
Balance at the beginning of the period	4,164,392
Acquisitions	20,128
Translation & Other	27
Balance at the end of the period	4,184,547
FSS International
Goodwill [Roll Forward]
Balance at the beginning of the period	451,594
Acquisitions	21,490
Translation & Other	19,570
Balance at the end of the period	$ 492,654

- Definition

+ References

+ Details

Revenue Recognition - Deferred Income (Details) - USD ($) $ in Millions	Sep. 27, 2024	Sep. 29, 2023
Revenue from Contract with Customer [Abstract]
Deferred income	$ 352.5	$ 329.9

Earnings Per Share (Tables)

12 Months Ended

Sep. 27, 2024

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):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Earnings:
Net income from Continuing Operations attributable to Aramark stockholders	$	262,522	$	447,676	$	39,088
Income from Discontinued Operations, net of tax	—		226,432		155,396
Net income attributable to Aramark stockholders	$	262,522	$	674,108	$	194,484
Shares:
Basic weighted-average shares outstanding	263,045		260,592		257,314
Effect of dilutive securities	3,155		2,002		1,760
Diluted weighted-average shares outstanding	266,200		262,594		259,074

Basic earnings per share attributable to Aramark stockholders:
Income from Continuing Operations	$	1.00	$	1.72	$	0.15
Income from Discontinued Operations	—		0.87		0.61
Basic earnings per share attributable to Aramark stockholders	$	1.00	$	2.59	$	0.76
Diluted earnings per share attributable to Aramark stockholders:
Income from Continuing Operations	$	0.99	$	1.71	$	0.15
Income from Discontinued Operations	—		0.86		0.60
Diluted earnings per share attributable to Aramark stockholders	$	0.99	$	2.57	$	0.75

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following table represents shares that were outstanding but were not included in the diluted earnings per common share (in millions):


	Fiscal Year Ended
	September 27, 2024	September 29, 2023	September 30, 2022
Share-based awards(1)	8.9	8.3	8.7
PSUs(2)	1.2	0.8	0.4


(1)			Share-based awards were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive.
(2)			PSUs were not included in the computation of diluted earnings per common share, as the performance targets were not yet met.

Share-Based Compensation - Schedule of Share-based Compensation by Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	$ 62,600	$ 76,300	$ 82,300
Taxes related to share-based compensation	10,200	13,000	14,200
Cash Received from Option Exercises/ESPP Purchases	36,573	45,602	42,954
Tax Benefit on Share Deliveries	800	2,100	600
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	9,700	14,300	15,200
TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	3,700	5,200	4,700
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	32,500	43,500	48,800
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	14,900	9,700	5,200
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	1,800	1,700	2,000
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized share-based compensation expense	$ 0	$ 1,900	$ 6,400

Employee Pension and Profit Sharing Plans - Schedule of Allocation of Plan Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 140,992	$ 125,757
Quoted prices in active markets Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	24,996	13,674
Significant other observable inputs Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	33,065	111,154
Significant unobservable inputs Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	82,931	929
Cash and cash equivalents \| Quoted prices in active markets Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	24,996	13,674
Equity funds \| Significant other observable inputs Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,423	12,534
Fixed income funds \| Significant other observable inputs Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	18,642	98,620
Insurance contracts \| Significant unobservable inputs Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	82,931
Real estate \| Significant unobservable inputs Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		929
Fair Value Disclosure
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	140,992	125,757
Fair Value Disclosure \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	24,996	13,674
Fair Value Disclosure \| Equity funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,423	12,534
Fair Value Disclosure \| Fixed income funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	18,642	98,620
Fair Value Disclosure \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 82,931
Fair Value Disclosure \| Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		$ 929

Acquisitions

12 Months Ended

Sep. 27, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

Acquisitions

ACQUISITIONS:

Union Supply Group, Inc.

On June 2, 2022, the Company completed the acquisition of Union Supply Group, Inc. ("Union Supply"), a commissary goods and services supplier, pursuant to the Stock Purchase Agreement ("Union Supply Purchase Agreement") dated as of April 8, 2022, by and among Aramark Correctional Services, LLC, a wholly owned subsidiary of the Company, and Tom Thomas, in

his capacity as the sellers' representative. Upon completion of the acquisition, Union Supply became a wholly owned subsidiary of the Company and its results are included in the Company's FSS United States segment. The cash consideration paid for Union Supply was $199.6 million. The Union Supply Purchase Agreement provided for contingent consideration, which the Company may be required to pay if Union Supply achieves certain adjusted EBITDA levels during calendar year 2023. A contingent consideration liability of $40.2 million was recorded as part of the acquisition with a separate amount that was accounted for as compensation expense recognized in earnings over the earnout period (see Note 17). The acquisition was financed utilizing funds from the Company's Receivables Facility.

Consideration

The Company accounted for the Union Supply acquisition as a business combination under the acquisition method of accounting. The Company finalized its allocation of the purchase price for the transaction based upon the fair value of net assets acquired and liabilities assumed at the date of acquisition.

Recognition and Measurement of Assets Acquired and Liabilities Assumed at Fair Value

The following table summarize the assets and liabilities assigned as of the acquisition date (in thousands):


Current assets	$	102,925
Noncurrent assets	208,181
Total assets	$	311,106

Current liabilities	$	24,308
Noncurrent liabilities	87,171
Total liabilities	$	111,479

Intangible Assets

The following table identifies the Company’s allocation of purchase price to the intangible assets acquired by category:


	Estimated Fair Value (in millions)		Weighted-Average Estimated Useful Life (in years)
Customer relationship assets	$	82.3	15
Trade name	43.0		15
Total intangible assets	$	125.3

The fair value of the customer relationship assets was determined using the “multi-period excess earnings method” which considers the present value of net cash flows expected to be generated by the customer relationships, excluding any cash flows related to contributory assets. The fair value of the trade name acquired was determined using the “relief-from-royalty method” which considers the discounted estimated royalty payments that are expected to be avoided as a result of the trademarks being owned.

Goodwill

The Company recorded $56.9 million of goodwill in connection with its purchase price allocation relating to the Union Supply acquisition, all of which was recognized in the FSS United States segment. Goodwill is calculated as the excess of consideration transferred over the net assets recognized and represents future economic benefits arising from other assets acquired that could not be individually identified and separately recognized, such as assembled workforce. Factors that contributed to the Company's recognition of goodwill include the Company's intent to complement its existing corrections business and expand its customer base. None of the goodwill recognized is expected to be deductible for income tax purposes.

Other Acquisitions

During fiscal 2024, fiscal 2023 and fiscal 2022, the Company paid net cash consideration of $148.7 million, $50.2 million and $123.2 million, respectively, for various acquisitions, excluding the purchase of Union Supply. The revenue, net income, assets and liabilities of the acquisitions did not have a material impact on the Company's consolidated financial statements.

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Tax Credit Carryforward [Line Items]
Current income tax assets	$ 3,829	$ 10,198
Accrued taxes	19,300	24,500
Net tax expense to provision (benefit) for income taxes		76,700	$ (3,800)
Gains and Losses from restructuring of certain foreign subsidiaries		21,700
Deferred tax payable	355,387	384,293
Operating loss carryforwards	72,100
Valuation allowances	80,552	78,194	83,827
Foreign tax credit carryforwards	61,700
Tax credit carry forward, general business	3,400
Undistributed foreign earnings	446,700	364,400
Tax liability on undistributed foreign earnings	26,800	22,700
Gross unrecognized tax benefits	70,188	69,128	80,220
Unrecognized tax benefits that would impact the effective tax rate	41,900
Adjustment in deferred tax liability	28,300
Accrued for interest and penalties	14,100	11,400
Income tax penalties and interest expense	2,800	1,700	3,100
Foreign Tax Credit Carryforward
Tax Credit Carryforward [Line Items]
Tax credit carryforward, amount	9,600
Valuation Allowance, Operating Loss Carryforwards
Tax Credit Carryforward [Line Items]
Valuation allowances	48,200
Deferred Income Taxes and Other Noncurrent Liabilities
Tax Credit Carryforward [Line Items]
Deferred tax payable	375,400	410,900
Deferred Income Taxes And OtherTax Liabilities, Noncurrent
Tax Credit Carryforward [Line Items]
Deferred tax assets, net	20,000	26,600
Foreign Tax Jurisdiction \| Foreign Tax Credit Carryforward
Tax Credit Carryforward [Line Items]
Tax credit carryforward, Interest	32,300
State and Local Jurisdiction
Tax Credit Carryforward [Line Items]
Valuation allowances	34,100
AIM Services Co., Ltd
Tax Credit Carryforward [Line Items]
Gains and Losses from restructuring of certain foreign subsidiaries		98,400
FSS International
Tax Credit Carryforward [Line Items]
Deferred tax asset, increase (decrease), amount	$ 3,800	$ 3,800	$ 8,500

Derivative Instruments - Schedule of Location of Gain Reclassified from AOCI Into Earnings (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Derivative instruments
Reclassification adjustments	$ 76,150	$ 59,117	$ (27,970)
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest rate swap agreements \| Interest Expense, net
Derivative instruments
Reclassification adjustments	$ (76,150)	$ (59,117)	$ 27,970

Derivative Instruments - Schedule of Balance Sheet Presentation (Details) - Designated as Hedging Instrument - Interest rate swap agreements - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Prepayments and other current assets
Derivative instruments
Fair value of derivative assets	$ 8,134	$ 0
Other Assets
Derivative instruments
Fair value of derivative assets	$ 41,158	$ 147,458

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies - Prepaid Expense and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid Insurance	$ 12,660	$ 18,308
Prepaid Taxes and Licenses	7,282	8,161
Current Income Tax Asset	3,829	10,198
Marketable Securities	42,342	110,714
Other Prepaid Expenses	183,437	150,138
Prepayments and other current assets	$ 249,550	$ 297,519

Discontinued Operations - Narrative (Details) $ in Thousands			12 Months Ended
	Oct. 02, 2023 USD ($)	Sep. 20, 2023	Sep. 27, 2024 USD ($)	Sep. 29, 2023 USD ($)	Sep. 30, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Termination period following the distribution date (in months)			24 months
Cash dividends			$ 101,867	$ 116,734	$ 115,257
6.375% Senior Unsecured Notes due May 2025 \| Senior Notes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Repayments of debt	$ 1,500,000
Interest rate stated percentage			6.375%
Uniform Credit Agreement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash dividends				1,456,700
Uniform Credit Agreement \| United States Dollar Denominated Term Loan Due September 2025 \| Secured Debt
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt				800,000
Uniform Credit Agreement \| United States Dollar Denominated Term Loan Due September 2028 \| Secured Debt
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt				700,000
Vestis
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of vestis common stock for every two shares or aramark common stock held		0.5
Revenue from services provided after separation			$ 10,900
Income from Discontinued Operations, net of tax				226,432	155,396
Selling and general corporate expenses				133,109	140,007
Cash received			(6,100)
Other adjustments			1,100
Vestis \| Accumulated Other Comprehensive Loss
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Derecognize foreign currency translation adjustments and pension plan adjustments			31,400
Vestis \| Uniform Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Charges related to separation and distribution			20,000	51,100	9,300
Income from Discontinued Operations, net of tax				31,200	4,100
Selling and general corporate expenses				$ 19,900	$ 5,200
Charitable contribution expense			$ 8,800

Employee Pension and Profit Sharing Plans - Schedule of Fair Value of Plan Assets and Projected Benefit Obligation (Details) - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023
Retirement Benefits [Abstract]
Fair Value of Plan Assets	$ 140,992	$ 125,757
Benefit Obligation	116,611	92,768
Funded Status	$ 24,381	$ 32,989

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

Business Segments

12 Months Ended

Sep. 27, 2024

Segment Reporting [Abstract]

Business Segments

BUSINESS SEGMENTS:

The Company reports its operating results in two reportable segments: FSS United States and FSS International. The Company defines its segments as those operations whose results the chief operating decision maker, identified as the Chief Executive Officer, regularly reviews to analyze performance and allocate resources. Approximately 84% of the global revenue is related to food services and 16% is related to facilities services. Financial information by segment is as follows (in millions):


	Fiscal Year Ended
Revenue	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	12,576.7	$	11,721.4	$	10,030.8
FSS International	4,824.0		4,361.8		3,656.4
	$	17,400.7	$	16,083.2	$	13,687.2


	Fiscal Year Ended
Operating Income	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	659.9	$	650.0	$	435.1
FSS International	187.3		114.5		112.5
Total Segment Operating Income	847.2		764.5		547.6
Corporate(1)	(140.7)		(139.5)		(132.2)
Total Operating Income	$	706.5	$	625.0	$	415.4

(1) Corporate includes general expenses not specifically allocated to an individual segment and share-based compensation expense (see Note 13).


	Fiscal Year Ended
Reconciliation to Income from Continuing Operations Before Income Taxes	September 27, 2024		September 29, 2023		September 30, 2022
Total Operating Income	$	706.5	$	625.0	$	415.4
Gain on Equity Investments, net	(25.1)		(376.0)		—
Interest Expense, net	366.7		437.5		368.2
Income from Continuing Operations Before Income Taxes	$	364.9	$	563.5	$	47.2


	Fiscal Year Ended
Depreciation and Amortization	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	360.9	$	342.4	$	330.9
FSS International	74.6		67.3		66.8
Corporate	—		0.2		0.3
	$	435.5	$	409.9	$	398.0


	Fiscal Year Ended
Capital Expenditures and Other*	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States	$	359.4	$	299.3	$	283.3
FSS International	95.2		85.3		76.0
Corporate	—		0.4		—
	$	454.6	$	385.0	$	359.3

* Includes amounts acquired in business combinations


Identifiable Assets	September 27, 2024		September 29, 2023
FSS United States	$	9,903.2	$	9,652.5
FSS International	2,586.4		2,250.8
Corporate(1)	184.8		1,843.1
Discontinued Operations	—		3,124.8
	$	12,674.4	$	16,871.2


(1)			In anticipation of the separation and distribution of Vestis, the Uniform legal entity executed a cash dividend to Aramark Corporate of approximately $1.5 billion, resulting in an elevated level of identifiable assets within Corporate in fiscal 2023.

The following geographic data include revenue generated by subsidiaries within that geographic area and net property and equipment based on physical location (in millions):


	Fiscal Year Ended
Revenue	September 27, 2024		September 29, 2023		September 30, 2022
United States	$	12,441.7	$	11,536.9	$	9,884.3
Foreign	4,959.0		4,546.3		3,802.9
	$	17,400.7	$	16,083.2	$	13,687.2


Property and Equipment, net	September 27, 2024		September 29, 2023
United States	$	1,312.6	$	1,209.0
Foreign	260.6		217.0
	$	1,573.2	$	1,426.0

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Earnings Per Share - Computation of Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Earnings:
Net income from Continuing Operations attributable to Aramark stockholders	$ 262,522	$ 447,676	$ 39,088
Income from Discontinued Operations, net of tax	0	226,432	155,396
Net income attributable to Aramark stockholders	$ 262,522	$ 674,108	$ 194,484
Shares:
Basic weighted-average shares outstanding (in shares)	263,045	260,592	257,314
Effect of dilutive securities (in shares)	3,155	2,002	1,760
Diluted weighted-average shares outstanding (in shares)	266,200	262,594	259,074
Basic earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	$ 1.00	$ 1.72	$ 0.15
Income from discontinued operations (in dollars per share)	0	0.87	0.61
Basic earnings per share attributable to Aramark stockholders (in dollars per share)	1.00	2.59	0.76
Diluted earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	0.99	1.71	0.15
Income from discontinued operations (in dollars per share)	0	0.86	0.60
Diluted earnings per share attributable to Aramark stockholders (in dollars per share)	$ 0.99	$ 2.57	$ 0.75

Derivative Instruments (Tables)

12 Months Ended

Sep. 27, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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

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


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Interest rate swap agreements(1)	$	(22,016)	$	51,541	$	193,616


(1)			Change in the amounts driven by changes in forward interest rates.

Schedule of Derivative Instruments, Balance Sheet Presentation

The following table summarizes the location and fair value, using Level 2 inputs (see Note 17 for a description of the fair value levels), of the Company's derivatives designated and not designated as hedging instruments on the Consolidated Balance Sheets (in thousands):


	Balance Sheet Location	September 27, 2024		September 29, 2023
ASSETS
Interest rate swap agreements	Prepayments and other current assets	$	8,134	$	—
Interest rate swap agreements	Other Assets	41,158		147,458

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

The following table summarizes the location of the (gain) loss reclassified from "Accumulated other comprehensive loss" into earnings on the Consolidated Statements of Income (in thousands):


		Fiscal Year Ended
	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Interest rate swap agreements(1)	Interest Expense, net	$	(76,150)	$	(59,117)	$	27,970


(1)			Change in the amounts driven by changes in forward interest rates.

Leases - Narrative (Details)	12 Months Ended
Leases - Narrative (Details)	Sep. 27, 2024 USD ($)
Lessee, Lease, Description [Line Items]
Accrued expenses and other current liabilities	$ 0
Minimum
Lessee, Lease, Description [Line Items]
Primary vehicle lease, term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Primary vehicle lease, term	25 years
Maximum potential liability from vehicle leases	$ 35,800,000
Residual value guarantee, value assumptions, terminal fair value of vehicles coming off lease	$ 0
Vehicles \| Minimum
Lessee, Lease, Description [Line Items]
Primary vehicle lease, term	1 year
Vehicles \| Maximum
Lessee, Lease, Description [Line Items]
Primary vehicle lease, term	8 years

Revenue Recognition (Tables)

12 Months Ended

Sep. 27, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

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


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
FSS United States:
Business & Industry	$	1,627.2	$	1,407.2	$	1,081.2
Education	3,650.4		3,437.0		3,161.5
Healthcare(1)	1,620.3		1,667.7		1,581.4
Sports, Leisure & Corrections	3,981.2		3,537.1		2,722.0
Facilities & Other(1)	1,697.6		1,672.4		1,484.7
Total FSS United States	12,576.7		11,721.4		10,030.8

FSS International:
Europe	2,663.7		2,303.6		1,853.3
Rest of World	2,160.3		2,058.2		1,803.1
Total FSS International	4,824.0		4,361.8		3,656.4

Total Revenue	$	17,400.7	$	16,083.2	$	13,687.2


(1)			In fiscal 2024, management began reporting results for healthcare facility services within "Healthcare," whereas the results were previously reported within "Facilities & Other." As such, the "Healthcare" and "Facilities & Other" results for the fiscal years ended September 29, 2023 and September 30, 2022 were recast to reflect this change.

Schedule of Contract with Customer, Asset and Liability

The following table summarizes the location of the expense recorded on the Consolidated Statements of Income related to the Company's contract balances (in millions):


		Fiscal Year Ended
	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Employee sales commissions	Cost of services provided (exclusive of depreciation and amortization)	$	9.9	$	8.5	$	7.0
Leasehold improvements	Depreciation and amortization	131.0		129.8		123.9
Cost to fulfill - Client	Depreciation and amortization	16.7		17.7		19.5
Long-term prepaid rent	Cost of services provided (exclusive of depreciation and amortization)	52.2		47.5		34.8

Deferred income balances are summarized in the following table (in millions):


	September 27, 2024		September 29, 2023
Deferred income	$	352.5	$	329.9

Employee Pension and Profit Sharing Plans - Schedule of Multiemployer Contributions (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Central States SE and SW Areas Pension Plan
Multiepmloyer Plans [Line Items]
Percentage of participants covered by CBA	67.00%
SEIU National Industry Pension Fund
Multiepmloyer Plans [Line Items]
Percentage of participants covered by CBA	75.00%
RWDSU National Industrial Pension Fund
Multiepmloyer Plans [Line Items]
Percentage of participants covered by CBA	80.00%
Multiemployer Pension Plans
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	$ 16,325	$ 15,820	$ 14,549
Multiemployer Pension Plans \| National Retirement Fund
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	1,382	1,217	1,035
Multiemployer Pension Plans \| UNITE HERE Retirement Fund
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	6,362	6,217	5,348
Multiemployer Pension Plans \| Local 1102 Retirement Trust
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	70	65	33
Multiemployer Pension Plans \| Central States SE and SW Areas Pension Plan
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	298	226	196
Multiemployer Pension Plans \| Pension Plan for Hospital & Health Care Employees Philadelphia & Vicinity
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	344	333	353
Multiemployer Pension Plans \| SEIU National Industry Pension Fund
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	160	230	794
Multiemployer Pension Plans \| Other funds
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	7,461	7,479	6,736
Multiemployer Pension Plans \| RWDSU National Industrial Pension Fund
Multiepmloyer Plans [Line Items]
Multiemployer plan, contributions by employer	$ 248	$ 53	$ 54

Consolidated Statements of Cash Flows - Additional Information - Balance Sheet Classification (Details) - USD ($)
$ in Thousands

Sep. 27, 2024

Sep. 29, 2023

Sep. 30, 2022

Statement of Cash Flows [Abstract]

Cash and cash equivalents

$ 672,483

$ 1,927,088

$ 305,716

Restricted cash in Prepayments and other current assets

60,130

45,279

35,979

Cash and cash equivalents in Current assets of discontinued operations

36,051

23,736

Total cash and cash equivalents and restricted cash

$ 732,613

$ 2,008,418

$ 365,431

^[1]

[1]	(1) As a result of the separation and distribution of the Uniform segment, "Cash and cash equivalents and restricted cash, beginning of period" for fiscal 2024 excludes the fiscal 2023 "Cash and cash equivalents in Current assets of discontinued operations" of $36.1 million.

Borrowings - Senior Secured Credit Agreement Narrative (Details) £ in Millions, $ in Millions	12 Months Ended
	Sep. 27, 2024 USD ($)	Sep. 27, 2024 CAD ($)	Sep. 27, 2024 EUR (€)	Sep. 27, 2024 GBP (£)	Aug. 02, 2024 USD ($)	Mar. 27, 2024 USD ($)	Mar. 27, 2017 EUR (€)	Mar. 22, 2017 USD ($)
Foreign
Debt Instrument [Line Items]
Long-term debt	$ 733,300,000
Secured Debt \| Base Rate
Debt Instrument [Line Items]
Effective rate	0.50%	0.50%	0.50%	0.50%
Secured Debt \| Eurocurrency And Bankers' Acceptance Borrowings, And Letters of Credit Fees
Debt Instrument [Line Items]
Debt instrument, minimum interest rate	0.00%	0.00%	0.00%	0.00%
Effective rate	1.50%	1.50%	1.50%	1.50%
Secured Debt \| Sterling Overnight Index Average
Debt Instrument [Line Items]
Debt instrument, minimum interest rate	0.00%	0.00%	0.00%	0.00%
Effective rate	1.5326%	1.5326%	1.5326%	1.5326%
Secured Debt \| Minimum \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.125%
Secured Debt \| Minimum \| Eurocurrency And Bankers' Acceptance Borrowings, And Letters of Credit Fees
Debt Instrument [Line Items]
Basis spread on variable rate	1.125%
Secured Debt \| Minimum \| Sterling Overnight Index Average
Debt Instrument [Line Items]
Basis spread on variable rate	1.1576%
Secured Debt \| Maximum \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.625%
Secured Debt \| Maximum \| Eurocurrency And Bankers' Acceptance Borrowings, And Letters of Credit Fees
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
Secured Debt \| Maximum \| Sterling Overnight Index Average
Debt Instrument [Line Items]
Basis spread on variable rate	1.6576%
US Denominated Term B-8 Loans, Due 2030 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt						$ 1,094,500,000
US Denominated Term B-7 Loan, Due 2028 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt						$ 730,500,000
Senior Secured Revolving Credit Facility, Amounts Due October 2023 and August 2029 \| Secured Debt \| Minimum
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage	0.15%
Senior Secured Revolving Credit Facility, Amounts Due October 2023 and August 2029 \| Secured Debt \| Maximum
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage	0.30%
5.000% Senior Unsecured Notes due April 2025 \| Senior Notes
Debt Instrument [Line Items]
Long-term debt								$ 600,000,000.0
Interest rate stated percentage	5.00%	5.00%	5.00%	5.00%				5.00%
3.125% Senior Notes, Due April 2025 \| Senior Notes
Debt Instrument [Line Items]
Long-term debt \| €							€ 325,000,000.0
Interest rate stated percentage	3.125%	3.125%	3.125%	3.125%
United States Term B Loans due January 2027 \| US Denominated B-4 Term Loan, Due 2027 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 836,700,000
Term Loan Facility Due 2028 \| US Denominated Term B-7 Loan, Due 2028 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	725,500,000
Term Loan Facility, US Term Loan B-8 Due 2030 \| US Denominated Term B-8 Loans, Due 2030 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	1,073,100,000
Term Loan Facility Due 2029 \| US Denominated Term A Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	70,400,000
Term Loan Facility Due 2029 \| Euro Denominated Term Loan, Aramark Investments Limited, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	104,700,000		€ 93,800,000
Term Loan Facility Due 2029 \| GBP Term A-1 Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	82,600,000			£ 61.8
Term Loan Facility Due 2029 \| AIL Term A-1 Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	89,600,000
Term Loan Facility Due 2029 \| Canadian Denominated Term Loan, Aramark Canada Ltd. Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	152,300,000	$ 205.9
Revolving Credit Facility \| Senior Secured Revolving Credit Facility \| Secured Debt \| Minimum
Debt Instrument [Line Items]
Sublimit borrowing capacity	150,000,000.0
Revolving Credit Facility \| Senior Secured Revolving Credit Facility \| Secured Debt \| Maximum
Debt Instrument [Line Items]
Sublimit borrowing capacity	300,000,000.0
Revolving Credit Facility \| Senior Secured Revolving Credit Facility \| Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	500,000,000.0
Revolving Credit Facility \| US Denominated Term A Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt					$ 70,700,000
Revolving Credit Facility \| Senior Secured Revolving Credit Facility, Amounts Due October 2023 and August 2029 \| Secured Debt
Debt Instrument [Line Items]
Maximum borrowing capacity	1,400,000,000
Revolving Credit Facility \| Senior Secured Revolving Credit Facility, Amounts Due October 2023 and August 2029 \| Line of Credit
Debt Instrument [Line Items]
Remaining borrowing capacity	$ 1,341,600,000
Term Loan Facility, US Term Loan B-4 Due 2027 \| Secured Debt \| Adjusted Term Secured Overnight Financing Rate
Debt Instrument [Line Items]
Debt instrument, minimum interest rate	0.00%	0.00%	0.00%	0.00%
Term Loan Facility, US Term Loan B-4 Due 2027 \| Secured Debt \| Minimum \| Adjusted Term Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Term Loan Facility, US Term Loan B-4 Due 2027 \| Secured Debt \| Minimum \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Term Loan Facility, US Term Loan B-7 Due 2028 and US Term Loan B-8 Due 2030 \| Secured Debt \| Minimum \| Adjusted Term Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Term Loan Facility, US Term Loan B-7 Due 2028 and US Term Loan B-8 Due 2030 \| Secured Debt \| Minimum \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Term Loan Facility, US Term Loan B-7 Due 2028 and US Term Loan B-8 Due 2030 \| Term B-7 Loans Due 2028 \| Secured Debt \| Adjusted Term Secured Overnight Financing Rate
Debt Instrument [Line Items]
Debt instrument, minimum interest rate	0.00%	0.00%	0.00%	0.00%
Term Loan Facility, US Term Loan B-7 Due 2028 and US Term Loan B-8 Due 2030 \| Term B-8 Loans Due 2028 \| Secured Debt \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.00%

Acquisitions - Assets and Liabilities Acquired (Details) - Union Supply Group, Inc $ in Thousands	Jun. 02, 2022 USD ($)
Assets [Abstract]
Current assets	$ 102,925
Noncurrent assets	208,181
Total assets	311,106
Liabilities [Abstract]
Current liabilities	24,308
Noncurrent liabilities	87,171
Total liabilities	$ 111,479

Employee Pension and Profit Sharing Plans - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
United States
Defined Benefit Plan Disclosure [Line Items]
Defined contribution cost recognized	$ 24.7	$ 23.1	$ 21.8
Foreign Plan
Defined Benefit Plan Disclosure [Line Items]
Defined contribution cost recognized	$ 16.9	$ 13.4	$ 13.1

Commitments And Contingencies (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Sep. 27, 2024
Loss Contingencies [Line Items]
Capital and other purchase commitments			$ 959.0
Letters of credit outstanding			$ 85.3
Cost of services provided (exclusive of depreciation and amortization) \| Pending Litigation
Loss Contingencies [Line Items]
Reversal of previously reserved amounts	$ 13.6	$ 5.7

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Borrowings - Incremental Facilities, Prepayments and Amortization Narrative (Details) - Secured Debt € in Millions, £ in Millions, $ in Millions	12 Months Ended
	Sep. 27, 2024 USD ($)	Sep. 27, 2024 CAD ($)	Sep. 27, 2024 EUR (€)	Sep. 27, 2024 GBP (£)
Debt Instrument [Line Items]
Consolidated secured debt ratio	5.125	5.125	5.125	5.125
New Canadian Term A4 Loan Due 2029
Debt Instrument [Line Items]
Debt instrument, covenant, quarterly installment payments		$ 2.7
Principal amount due at maturity		$ 160.9
New Canadian Term A-3 Loan, Due 2029
Debt Instrument [Line Items]
Debt instrument, covenant, quarterly installment payments \| €			€ 1.2
Principal amount due at maturity \| €			€ 70.5
GBP Term A-1 Loans, Due 2029
Debt Instrument [Line Items]
Debt instrument, covenant, quarterly installment payments \| £				£ 0.8
Principal amount due at maturity \| £				£ 46.5
US Denominated Term A Loans, Due 2029
Debt Instrument [Line Items]
Debt instrument, covenant, quarterly installment payments	$ 900,000
Principal amount due at maturity	53,000,000.0
U.S. Term A-1 Loans, Due 2029
Debt Instrument [Line Items]
Debt instrument, covenant, quarterly installment payments	1,100,000
Principal amount due at maturity	67,500,000
U.S. Term B-7 Loans Due 2028
Debt Instrument [Line Items]
Principal payment at maturity	730,500,000
U.S. Term B-8 Loans Due 2030
Debt Instrument [Line Items]
Principal payment at maturity	1,025,800,000
Quarterly periodic principal payment	2,800,000
Revolving Credit Facility \| 2017 Amendment Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,400,000,000
Revolving Credit Facility \| 2017 Amendment Agreement \| Maximum
Debt Instrument [Line Items]
Consolidated secured debt ratio	3.00	3.00	3.00	3.00
Line of Credit \| 2017 Amendment Agreement
Debt Instrument [Line Items]
Proceeds from asset sales or other property dispositions, percentage	100.00%
Senior secured credit agreement requires prepayment with all net cash proceeds of any incurrence of debt	100.00%
Line of Credit \| 2017 Amendment Agreement \| Aramark Services, Inc.
Debt Instrument [Line Items]
Senior secured credit agreement requires prepayment of outstanding loans with percent of annual excess cash flow, initial rate	50.00%
Senior secured credit agreement requires prepayment of outstanding loans with percent of annual excess cash flow, stepdown rate	25.00%
Senior secured credit agreement requires prepayment of outstanding loans with percent of annual excess cash flow, final stepdown rate	0.00%
Line of Credit \| 2017 Amendment Agreement \| Minimum
Debt Instrument [Line Items]
Agreement terms, prepayment of outstanding term loans, annual cash flow threshold	$ 100,000,000.0
Line of Credit \| 2017 Amendment Agreement \| Minimum \| Aramark Services, Inc.
Debt Instrument [Line Items]
Agreement terms, prepayment of outstanding term loans, annual cash flow threshold	$ 10,000,000.0

Goodwill And Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 107.1	$ 89.5	$ 82.8
Customer-Related Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Estimated fair value	$ 43.4	20.7
Weighted average estimated useful life (in years)	14 years
Trade name
Finite-Lived Intangible Assets [Line Items]
Estimated fair value	$ 55.3	$ 14.5

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Revenue Recognition - Contracted Balances (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Cost of services provided, employee sales commissions
Disaggregation of Revenue [Line Items]
Capitalized contract cost, amortization	$ 9.9	$ 8.5	$ 7.0
Depreciation and amortization
Disaggregation of Revenue [Line Items]
Capitalized contract cost, amortization	16.7	17.7	19.5
Depreciation and amortization \| Leasehold improvements
Disaggregation of Revenue [Line Items]
Capitalized contract cost, amortization	131.0	129.8	123.9
Cost of services provided, long-term prepaid rent
Disaggregation of Revenue [Line Items]
Capitalized contract cost, amortization	$ 52.2	$ 47.5	$ 34.8

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Revenue Recognition - Narrative (Details) $ in Thousands	12 Months Ended
Revenue Recognition - Narrative (Details) $ in Thousands	Sep. 27, 2024 USD ($) performance_obligation	Sep. 29, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Number of remaining performance obligations \| performance_obligation	1
Incremental and recoverable costs of obtaining contract, amortization period	5 years 4 months 24 days
Leasehold improvements in property, plant and and equipment	$ 1,573,193	$ 1,425,973
Deferred revenue recognized	302,000
Property, Plant and Equipment \| Leasehold improvements
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Leasehold improvements in property, plant and and equipment	$ 835,600	$ 775,100

Derivative Instruments - Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Cash Flow Hedging \| Interest rate swap agreements \| Designated as Hedging Instrument
Derivative [Line Items]
Interest rate swap agreements	$ (22,016)	$ 51,541	$ 193,616

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 08, 2024	Nov. 05, 2024	Sep. 27, 2024	Sep. 29, 2023
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)			100,000,000.0	100,000,000.0
Preferred stock, par value (in dollars per share)			$ 0.01	$ 0.01
Preferred stock, shares outstanding (in shares)			0	0
Preferred stock, shares issued (in shares)			0	0
Common Stock \| Subsequent Event
Class of Stock [Line Items]
Stock repurchase program, authorized amount		$ 500
Dividends payable (in dollars per share)	$ 0.105

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 505
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-Section 50
-Paragraph 13
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 272
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-Section 45
-Paragraph 3
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 272
-SubTopic 10
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(d))
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 13
-Subparagraph (a)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (b)
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Share-Based Compensation - Schedule of Options Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 27, 2024 USD ($) $ / shares shares
TBOs
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Beginning Shares Outstanding (in shares)	6,600
Granted (in shares)	1,151
Exercised (in shares)	(1,808)
Forfeited and expired (in shares)	(234)
Awards transferred to Vestis at spin-off (in shares)	(355)
Adjustments to Aramark awards related to the spin-off of Vestis (in shares)	2,553
Ending Shares Outstanding (in shares)	7,907
Shares exercisable (in shares)	5,704
Shares Expected to Vest (in shares)	1,971
Weighted-Average Exercise Price
Beginning Weighted-Average Exercise Price (in dollars per share) \| $ / shares	$ 35.36
Granted (in dollars per share) \| $ / shares	28.17
Exercised (in dollars per share) \| $ / shares	23.63
Forfeited and expired (in dollars per share) \| $ / shares	28.91
Awards transferred to Vestis at spin-off (in dollars per share) \| $ / shares	27.34
Adjustments to Aramark awards related to the spin-off of Vestis (in dollars per share) \| $ / shares
Ending Weighted-Average Exercise Price (in dollars per share) \| $ / shares	26.14
Weighted average exercise price, exercisable (in dollars per share) \| $ / shares	25.34
Expected to vest Weighted-Average Exercise Price (in dollars per share) \| $ / shares	$ 28.16
Aggregate Intrinsic Value
Aggregated Intrinsic Value of Shares Outstanding \| $	$ 97,284
Aggregate Intrinsic Value, Exercisable \| $	74,707
Aggregate Intrinsic Value of Shares Expected to Vest \| $	$ 20,250
Weighted-Average Remaining Term of Shares Outstanding	5 years 10 months 24 days
Weighted average remaining contractual term, Excercisable	5 years
Weighted-Average Remaining Term of Shares Expected to Vest	8 years 4 months 24 days
TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Beginning Shares Outstanding (in shares)	5,222
Exercised (in shares)	(27)
Adjustments to Aramark awards related to the spin-off of Vestis (in shares)	2,021
Ending Shares Outstanding (in shares)	7,216
Shares exercisable (in shares)	4,802
Shares Expected to Vest (in shares)	2,318
Weighted-Average Exercise Price
Beginning Weighted-Average Exercise Price (in dollars per share) \| $ / shares	$ 66.15
Exercised (in dollars per share) \| $ / shares	32.45
Ending Weighted-Average Exercise Price (in dollars per share) \| $ / shares	47.75
Weighted average exercise price, exercisable (in dollars per share) \| $ / shares	47.78
Expected to vest Weighted-Average Exercise Price (in dollars per share) \| $ / shares	$ 47.70
Aggregate Intrinsic Value
Aggregated Intrinsic Value of Shares Outstanding \| $	$ 13,011
Aggregate Intrinsic Value, Exercisable \| $	8,621
Aggregate Intrinsic Value of Shares Expected to Vest \| $	$ 4,216
Weighted-Average Remaining Term of Shares Outstanding	5 years 8 months 12 days
Weighted average remaining contractual term, Excercisable	5 years 8 months 12 days
Weighted-Average Remaining Term of Shares Expected to Vest	5 years 8 months 12 days

Commitments And Contingencies	12 Months Ended
Commitments And Contingencies	Sep. 27, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	COMMITMENTS AND CONTINGENCIES: The Company has capital and other purchase commitments of approximately $959.0 million at September 27, 2024, primarily in connection with commitments for capital projects to help finance improvements or renovations at the facilities in which the Company operates. At September 27, 2024, the Company also has letters of credit outstanding in the amount of $85.3 million. From time to time, the Company and its subsidiaries are party to various legal actions, proceedings and investigations involving claims incidental to the conduct of their business, including actions by clients, customers, 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, ESG-related non-financial disclosure 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. The Company was involved in a dispute with a client regarding Aramark’s provision of services pursuant to a contract. During fiscal 2022, the Company resolved the matter by entering into a settlement agreement with the client whereby the Company's obligations totaled $13.6 million, resulting in a reversal of previously reserved amounts of $5.7 million, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income.

Borrowings - Fiscal 2024 Refinancing Transactions Narrative (Details) € in Millions, £ in Millions, $ in Millions, $ in Millions					12 Months Ended
	Aug. 02, 2024 USD ($)	Mar. 27, 2024 USD ($)	Mar. 26, 2024	Oct. 02, 2023 USD ($)	Sep. 27, 2024 USD ($)	Sep. 29, 2023 USD ($)	Aug. 02, 2024 CAD ($)	Aug. 02, 2024 EUR (€)	Aug. 02, 2024 GBP (£)	Apr. 27, 2020 USD ($)
Secured Debt
Debt Instrument [Line Items]
Amortization of debt issuance costs					$ 0.4
Secured Debt \| Interest Expense, net
Debt Instrument [Line Items]
Amortization of debt issuance costs					1.6
Secured Debt \| Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost					$ 1.2	$ 2.5
Secured Debt \| Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate					0.125%
Secured Debt \| Base Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate					0.625%
US Denominated Term A Loans, Due 2029 \| Secured Debt \| SOFR Credit Spread Adjustment Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.00%
U.S. Term A-1 Loans, Due 2029 \| Secured Debt \| SOFR Credit Spread Adjustment Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.00%
US Denominated Term B-7 Loan, Due 2028 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt		$ 730.5
US Denominated Term B-8 Loans, Due 2030 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt		$ 1,094.5
U.S. Term B-7 Loans Due 2028 \| Secured Debt
Debt Instrument [Line Items]
Amortization of debt issuance costs					$ 0.9
U.S. Term B-7 Loans Due 2028 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate		2.00%
U.S. Term B-7 Loans Due 2028 \| Secured Debt \| SOFR Credit Spread Adjustment Rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.00%
U.S. Term B-8 Loans Due 2030 \| Secured Debt
Debt Instrument [Line Items]
Amortization of debt issuance costs					$ 0.9
U.S. Term B-8 Loans Due 2030 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate		2.00%
U.S. Term B-8 Loans Due 2030 \| Secured Debt \| SOFR Credit Spread Adjustment Rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.00%
U.S. Term B-6 Loans Due 2030 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate			2.50%
U.S. Term B-6 Loans Due 2030 \| Secured Debt \| SOFR Credit Spread Adjustment Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			0.11448%
U.S. Term B-6 Loans Due 2030 \| Secured Debt \| SOFR Credit Spread Adjustment Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate			0.42826%
U.S. Term B-5 Loans Due 2028 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate			2.50%
U.S. Term B-5 Loans Due 2028 \| Secured Debt \| SOFR Credit Spread Adjustment Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			0.11448%
U.S. Term B-5 Loans Due 2028 \| Secured Debt \| SOFR Credit Spread Adjustment Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate			0.42826%
6.375% Senior Unsecured Notes due May 2025 \| Senior Notes
Debt Instrument [Line Items]
Interest rate stated percentage					6.375%
Amortization of debt issuance costs				$ 31.8
Repayments of debt				1,500.0
Debt premium				23.9
6.375% Senior Unsecured Notes due May 2025 \| Senior Notes \| Long-term borrowings
Debt Instrument [Line Items]
Amortization of debt issuance costs										$ 22.3
6.375% Senior Unsecured Notes due May 2025 \| Senior Notes \| Interest Expense, net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost				$ 7.9
Revolving Credit Facility \| Secured Debt
Debt Instrument [Line Items]
Amortization of debt issuance costs					$ 0.2
Revolving Credit Facility \| Secured Debt \| Other assets
Debt Instrument [Line Items]
Amortization of debt issuance costs					5.8
Revolving Credit Facility \| Secured Debt \| Long-term borrowings
Debt Instrument [Line Items]
Amortization of debt issuance costs					1.8
Revolving Credit Facility \| Secured Debt \| Interest Expense, net
Debt Instrument [Line Items]
Amortization of debt issuance costs					1.3
Revolving Credit Facility \| Secured Debt \| Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost					1.1
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 1,400.0
Unused capacity, commitment fee percentage	0.30%
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt \| Canadian Prime Rate (CORRA)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt \| Fed Funds Effective Rate Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt \| Sterling Overnight Index Average (SONIA)
Debt Instrument [Line Items]
Basis spread on variable rate	1.6576%
Revolving Credit Facility \| 2024 Tranche Revolving Credit Commitments Due August 2029 \| Secured Debt \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.625%
Revolving Credit Facility \| Canadian Denominated Term A-4 Loans Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt							$ 214.6
Revolving Credit Facility \| Canadian Denominated Term A-4 Loans Due 2029 \| Secured Debt \| Canadian Prime Rate (CORRA)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving Credit Facility \| Canadian Denominated Term A-4 Loans Due 2029 \| Secured Debt \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
Revolving Credit Facility \| Canadian Denominated Term A-4 Loans Due 2029 \| Secured Debt \| Canadian Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.625%
Revolving Credit Facility \| Euro Denominated Term A-3 Loans Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt \| €								€ 94.1
Revolving Credit Facility \| Euro Denominated Term A-3 Loans Due 2029 \| Secured Debt \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
Revolving Credit Facility \| US Denominated Term A Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 70.7
Revolving Credit Facility \| US Denominated Term A Loans, Due 2029 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving Credit Facility \| US Denominated Term A Loans, Due 2029 \| Secured Debt \| Fed Funds Effective Rate Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving Credit Facility \| US Denominated Term A Loans, Due 2029 \| Secured Debt \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
Revolving Credit Facility \| U.S. Term A-1 Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 90.0
Revolving Credit Facility \| U.S. Term A-1 Loans, Due 2029 \| Secured Debt \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving Credit Facility \| U.S. Term A-1 Loans, Due 2029 \| Secured Debt \| Fed Funds Effective Rate Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving Credit Facility \| U.S. Term A-1 Loans, Due 2029 \| Secured Debt \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.625%
Revolving Credit Facility \| GBP Term A Loans Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Long-term debt \| £									£ 62.0
Revolving Credit Facility \| GBP Term A Loans Due 2029 \| Secured Debt \| Margin Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.6576%
Revolving Credit Facility \| 5 Point 000 Percent Senior Notes, Due April 2028 \| Senior Notes
Debt Instrument [Line Items]
Interest rate stated percentage	5.00%						5.00%	5.00%	5.00%
Revolving Credit Facility \| 2021 Tranche Revolving Credit Facility \| Secured Debt
Debt Instrument [Line Items]
Basis spread on variable rate	0.00%
Revolving Credit Facility \| 2021 Tranche Revolving Credit Facility \| Secured Debt \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.11448%
Revolving Credit Facility \| 2021 Tranche Revolving Credit Facility \| Secured Debt \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	0.42826%
Revolving Credit Facility \| Foreign Denominated Term Loans, Due 2029 \| Secured Debt
Debt Instrument [Line Items]
Amortization of debt issuance costs					$ 7.6

Borrowings - Senior Notes Narrative (Details)		12 Months Ended
Borrowings - Senior Notes Narrative (Details)	Oct. 02, 2023 USD ($)	Sep. 27, 2024 USD ($)	Sep. 30, 2022 USD ($)	Apr. 27, 2020 USD ($)	Jan. 18, 2018 USD ($)	Mar. 27, 2017 EUR (€)	Mar. 22, 2017 USD ($)
5.000% Senior Notes, Due April 2025 And 3.125% Senior Notes Due April 2025
Debt Instrument [Line Items]
Optional redemption price, percentage		101.00%
Senior Notes \| 6.375% Senior Unsecured Notes due May 2025
Debt Instrument [Line Items]
Interest rate stated percentage		6.375%
Face amount				$ 1,500,000,000
Amortization of debt issuance costs	$ 31,800,000
Debt premium	23,900,000
Repayments of debt	1,500,000,000
Senior Notes \| 6.375% Senior Unsecured Notes due May 2025 \| Interest Expense, net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost	$ 7,900,000
Senior Notes \| 6.375% Senior Unsecured Notes due May 2025 \| Long-term borrowings
Debt Instrument [Line Items]
Amortization of debt issuance costs				$ 22,300,000
Senior Notes \| 5.000% Senior Unsecured Notes due April 2025
Debt Instrument [Line Items]
Interest rate stated percentage		5.00%					5.00%
Long-term debt							$ 600,000,000.0
Repayments of debt			$ 48,500,000
Senior Notes \| 5.000% Senior Unsecured Notes due February 2028
Debt Instrument [Line Items]
Interest rate stated percentage		5.00%			5.00%
Face amount					$ 1,150,000,000
Senior Notes \| 5.000% Senior Unsecured Notes due February 2028 \| Long-term borrowings
Debt Instrument [Line Items]
Amortization of debt issuance costs					$ 14,200,000
Senior Notes \| 3.125% Senior Notes, Due April 2025
Debt Instrument [Line Items]
Interest rate stated percentage		3.125%
Long-term debt \| €						€ 325,000,000.0
Secured Debt
Debt Instrument [Line Items]
Amortization of debt issuance costs		$ 400,000
Secured Debt \| Interest Expense, net
Debt Instrument [Line Items]
Amortization of debt issuance costs		$ 1,600,000

Leases

12 Months Ended

Sep. 27, 2024

Leases [Abstract]

Leases

LEASES:

The Company has lease arrangements primarily related to real estate, vehicles and equipment, which generally have terms of one to 25 years. Finance leases primarily relate to vehicles and certain real estate. In addition, there can be leases identified in the Company's revenue contracts with customers, which generally include fixed or variable lease payments. The Company assesses whether an arrangement is a lease, or contains a lease, upon inception of the related contract. A right-of-use asset and corresponding lease liability are not recorded for leases with an initial term of 12 months or less ("short-term leases"). Certain of the Company's lease arrangements, primarily vehicle leases, with terms of one to 8 years, contain provisions related to residual value guarantees. The maximum potential liability to the Company under such arrangements was approximately $35.8 million at September 27, 2024 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 September 27, 2024.

The Company recognizes operating lease liabilities and operating lease right-of-use assets on its Consolidated Balance Sheets. Operating lease right-of-use assets represent the Company’s right to use the underlying assets for the lease term and operating lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease liabilities and operating lease right-of-use assets are recognized at the lease commencement date based on the estimated present value of the lease payments over the lease term. Deferred rent, tenant improvement allowances and prepaid rent are included in the operating lease right-of-use asset balances. Lease expense is recognized on a straight-line basis over the expected lease term. The Company has lease agreements with lease and non-lease components. Non-lease components are combined with the related lease components and accounted for as lease components for all classes of underlying assets.

Variable lease payments, which primarily consist of leases associated with the Company's revenue contracts with customers, real estate taxes, common area maintenance charges, insurance costs and other operating expenses, are not included in the operating lease right-of-use asset or operating lease liability balances and are recognized in the period in which the expenses are incurred. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain they will be exercised or not, respectively. Options to extend lease terms that are reasonably certain of exercise are recognized as part of the operating lease right-of-use asset and operating lease liability balances.

The Company is required to discount its future minimum lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. The Company primarily uses its incremental borrowing rate as the discount rate. The Company uses a portfolio approach to determine the incremental borrowing rate based on the geographic location of the lease and the remaining lease term. The incremental borrowing rate is calculated using a base line rate plus an applicable margin.


Leases	Balance Sheet Location	September 27, 2024			September 29, 2023
Assets:
Operating(1)(2)	Operating Lease Right-of-use Assets	$	638,659		$	572,268
Finance	Property and Equipment, net	38,224			30,621
Total lease assets		$	676,883		$	602,889
Liabilities:
Current
Operating	Current operating lease liabilities	$	54,163		$	51,271
Finance	Current maturities of long-term borrowings	5,899			3,753
Noncurrent
Operating	Noncurrent Operating Lease Liabilities	241,012			245,871
Finance	Long-term borrowings	34,541			28,180
Total lease liabilities		$	335,615		$	329,075

Weighted average remaining lease term (in years)
Operating leases		6.9			7.7
Finance leases		14.7			14.5
Weighted average discount rate
Operating leases		4.6		%	4.2		%
Finance leases		6.0		%	4.7		%


(1)			Includes $384.1 million and $320.1 million of long-term prepaid rent as of September 27, 2024 and September 29, 2023, respectively.
(2)			During fiscal 2023, the Company recorded impairment charges to its Operating Lease Right-of-use Assets (see Note 1).

The following table summarizes the location of lease related costs on the Consolidated Statements of Income (in thousands):


		Fiscal Year Ended
Lease Cost	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Operating lease cost(1):
Fixed lease costs	Cost of services provided (exclusive of depreciation and amortization)	$	117,584	$	110,393	$	97,231
Variable lease costs(2)	Cost of services provided (exclusive of depreciation and amortization)	1,052,310		922,334		765,323
Short-term lease costs	Cost of services provided (exclusive of depreciation and amortization)	80,816		79,788		65,355
Finance lease cost(3):
Amortization of right-of-use-assets	Depreciation and amortization	5,939		4,385		3,567
Interest on lease liabilities	Interest Expense, net	2,023		1,492		1,294
Net lease cost		$	1,258,672	$	1,118,392	$	932,770


(1)			Excludes sublease income, which is immaterial.
(2)			Includes $1,027.9 million, $903.4 million and $745.6 million of costs related to leases associated with revenue contracts with customers for fiscal 2024, fiscal 2023 and fiscal 2022, respectively. These costs represent the rent the Company pays its clients to operate at their locations, typically based on a percentage of sales.
(3)			Excludes variable lease costs, which are immaterial.

Supplemental cash flow information related to leases for the periods reported is as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases(1)	$	192,391	$	170,457	$	110,747
Operating cash flows from finance leases	2,023		1,492		1,294
Financing cash flows from finance leases	6,042		4,207		3,428
Lease assets obtained in exchange for lease obligations:
Operating leases	$	59,780	$	52,215	$	62,219
Finance leases	13,272		4,907		2,206


(1)			For fiscal 2024, excludes cash paid for variable and short-term lease costs of $1,039.0 million and $80.8 million, respectively, that are not included within the measurement of lease liabilities. For fiscal 2023, excludes cash paid for variable and short-term lease costs of $909.1 million and $79.8 million, respectively, that are not included within the measurement of lease liabilities. For fiscal 2022, excludes cash paid for variable and short-term lease costs of $725.1 million and $65.4 million, respectively, that are not included within the measurement of lease liabilities.

Future minimum lease payments under non-cancelable leases as of September 27, 2024 are as follows (in thousands):


	Operating leases		Finance leases		Total
2025	$	66,067	$	8,104	$	74,171
2026	58,533		7,148		65,681
2027	48,487		6,044		54,531
2028	40,367		3,264		43,631
2029	32,256		2,672		34,928
Thereafter	96,428		34,819		131,247
Total future minimum lease payments	$	342,138	$	62,051	$	404,189
Less: Interest	(46,963)		(21,611)		(68,574)
Present value of lease liabilities	$	295,175	$	40,440	$	335,615

Leases

LEASES:


Leases	Balance Sheet Location	September 27, 2024			September 29, 2023
Assets:
Operating(1)(2)	Operating Lease Right-of-use Assets	$	638,659		$	572,268
Finance	Property and Equipment, net	38,224			30,621
Total lease assets		$	676,883		$	602,889
Liabilities:
Current
Operating	Current operating lease liabilities	$	54,163		$	51,271
Finance	Current maturities of long-term borrowings	5,899			3,753
Noncurrent
Operating	Noncurrent Operating Lease Liabilities	241,012			245,871
Finance	Long-term borrowings	34,541			28,180
Total lease liabilities		$	335,615		$	329,075

Weighted average remaining lease term (in years)
Operating leases		6.9			7.7
Finance leases		14.7			14.5
Weighted average discount rate
Operating leases		4.6		%	4.2		%
Finance leases		6.0		%	4.7		%


(1)			Includes $384.1 million and $320.1 million of long-term prepaid rent as of September 27, 2024 and September 29, 2023, respectively.
(2)			During fiscal 2023, the Company recorded impairment charges to its Operating Lease Right-of-use Assets (see Note 1).

The following table summarizes the location of lease related costs on the Consolidated Statements of Income (in thousands):


		Fiscal Year Ended
Lease Cost	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Operating lease cost(1):
Fixed lease costs	Cost of services provided (exclusive of depreciation and amortization)	$	117,584	$	110,393	$	97,231
Variable lease costs(2)	Cost of services provided (exclusive of depreciation and amortization)	1,052,310		922,334		765,323
Short-term lease costs	Cost of services provided (exclusive of depreciation and amortization)	80,816		79,788		65,355
Finance lease cost(3):
Amortization of right-of-use-assets	Depreciation and amortization	5,939		4,385		3,567
Interest on lease liabilities	Interest Expense, net	2,023		1,492		1,294
Net lease cost		$	1,258,672	$	1,118,392	$	932,770


(1)			Excludes sublease income, which is immaterial.
(2)			Includes $1,027.9 million, $903.4 million and $745.6 million of costs related to leases associated with revenue contracts with customers for fiscal 2024, fiscal 2023 and fiscal 2022, respectively. These costs represent the rent the Company pays its clients to operate at their locations, typically based on a percentage of sales.
(3)			Excludes variable lease costs, which are immaterial.

Supplemental cash flow information related to leases for the periods reported is as follows (in thousands):


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases(1)	$	192,391	$	170,457	$	110,747
Operating cash flows from finance leases	2,023		1,492		1,294
Financing cash flows from finance leases	6,042		4,207		3,428
Lease assets obtained in exchange for lease obligations:
Operating leases	$	59,780	$	52,215	$	62,219
Finance leases	13,272		4,907		2,206


(1)			For fiscal 2024, excludes cash paid for variable and short-term lease costs of $1,039.0 million and $80.8 million, respectively, that are not included within the measurement of lease liabilities. For fiscal 2023, excludes cash paid for variable and short-term lease costs of $909.1 million and $79.8 million, respectively, that are not included within the measurement of lease liabilities. For fiscal 2022, excludes cash paid for variable and short-term lease costs of $725.1 million and $65.4 million, respectively, that are not included within the measurement of lease liabilities.

Future minimum lease payments under non-cancelable leases as of September 27, 2024 are as follows (in thousands):


	Operating leases		Finance leases		Total
2025	$	66,067	$	8,104	$	74,171
2026	58,533		7,148		65,681
2027	48,487		6,044		54,531
2028	40,367		3,264		43,631
2029	32,256		2,672		34,928
Thereafter	96,428		34,819		131,247
Total future minimum lease payments	$	342,138	$	62,051	$	404,189
Less: Interest	(46,963)		(21,611)		(68,574)
Present value of lease liabilities	$	295,175	$	40,440	$	335,615

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net income attributable to Aramark stockholders	$ 262,522	$ 674,108	$ 194,484

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-7

Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenue	$ 17,400,701	$ 16,083,212	$ 13,687,269
Costs and Expenses:
Cost of services provided (exclusive of depreciation and amortization)	15,975,017	14,774,664	12,615,547
Depreciation and amortization	435,547	409,857	397,975
Selling and general corporate expenses	283,627	273,663	258,355
Costs and expenses	16,694,191	15,458,184	13,271,877
Operating income	706,510	625,028	415,392
Gain on Equity Investments, net (see Note 1)	(25,071)	(375,972)	0
Interest Expense, net	366,716	437,476	368,178
Income from Continuing Operations Before Income Taxes	364,865	563,524	47,214
Provision for Income Taxes from Continuing Operations	102,972	116,426	8,433
Net income from Continuing Operations	261,893	447,098	38,781
Less: Net loss attributable to noncontrolling interests	(629)	(578)	(307)
Net income from Continuing Operations attributable to Aramark stockholders	262,522	447,676	39,088
Income from Discontinued Operations, net of tax	0	226,432	155,396
Net income attributable to Aramark stockholders	$ 262,522	$ 674,108	$ 194,484
Basic earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	$ 1.00	$ 1.72	$ 0.15
Income from discontinued operations (in dollars per share)	0	0.87	0.61
Basic earnings per share attributable to Aramark stockholders (in dollars per share)	1.00	2.59	0.76
Diluted earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	0.99	1.71	0.15
Income from discontinued operations (in dollars per share)	0	0.86	0.60
Diluted earnings per share attributable to Aramark stockholders (in dollars per share)	$ 0.99	$ 2.57	$ 0.75
Weighted Average Shares Outstanding:
Basic (in shares)	263,045	260,592	257,314
Diluted (in shares)	266,200	262,594	259,074

Consolidated Statements of Stockholders' Equity (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Dividends declared (in dollars per share)	$ 0.38	$ 0.44	$ 0.44
Share-based compensation expense reported within Discontinued Operations		$ 10.6	$ 13.2

Derivative Instruments

12 Months Ended

Sep. 27, 2024

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, including interest rate swap agreements, that 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. 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 for designated hedges. 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 $2.3 billion notional amount of outstanding interest rate swap agreements as of September 27, 2024, which fix the rate on a like amount of variable rate borrowings with varying maturities through December of fiscal 2028. During fiscal 2024, the Company entered into $100.0 million notional amount of interest rate swap agreements to hedge the cash flow risk of variability in interest payments on variable rate borrowings.

During fiscal 2023, the Company entered into bilateral agreements with its swap counterparties to transition all of its interest rate swap agreements to use SOFR as the reference rate due to the discontinuance of LIBOR. There were no changes to interest rate swap parties, notional amounts or settlement dates as a result of these amendments. All of the Company's interest rate swap agreements are indexed to SOFR.

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 loss and reclassified into earnings as the underlying hedged item affects earnings. Amounts reported in accumulated other comprehensive loss related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. Cash flows from hedging transactions are classified in the same category as the cash flows from the respective hedged item. As of September 27, 2024 and September 29, 2023, $36.5 million and $109.1 million, respectively, of unrealized net of tax gains related to the interest rate swaps were included in "Accumulated other comprehensive loss."

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


	Fiscal Year Ended
	September 27, 2024		September 29, 2023		September 30, 2022
Interest rate swap agreements(1)	$	(22,016)	$	51,541	$	193,616


(1)			Change in the amounts driven by changes in forward interest rates.


	Balance Sheet Location	September 27, 2024		September 29, 2023
ASSETS
Interest rate swap agreements	Prepayments and other current assets	$	8,134	$	—
Interest rate swap agreements	Other Assets	41,158		147,458

The following table summarizes the location of the (gain) loss reclassified from "Accumulated other comprehensive loss" into earnings on the Consolidated Statements of Income (in thousands):


		Fiscal Year Ended
	Income Statement Location	September 27, 2024		September 29, 2023		September 30, 2022
Interest rate swap agreements(1)	Interest Expense, net	$	(76,150)	$	(59,117)	$	27,970


(1)			Change in the amounts driven by changes in forward interest rates.

As of September 27, 2024, the Company has a Euro denominated term loan in the amount of €93.8 million. The term loan was designated as a hedge of the Company's net Euro currency exposure represented by certain holdings in the Company's European affiliates.

At September 27, 2024, 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 $21.9 million.

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies

12 Months Ended

Sep. 27, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies

NATURE OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Aramark (the "Company") is a leading global provider of food and facilities services to education, healthcare, business & industry, and sports, leisure & corrections clients. The Company's largest market is the United States, which is supplemented by an additional 15-country footprint. The Company also provides services on a more limited basis in several additional countries and in offshore locations. The Company operates its business in two reportable segments that share many of the same operating characteristics:

•Food and Support Services United States ("FSS United States") - Food, refreshment, specialized dietary and support services, including facility maintenance and housekeeping, provided to business, educational and healthcare institutions and in sports, leisure and other facilities within the United States.

•Food and Support Services International ("FSS International") - Food, refreshment, specialized dietary and support services, including facility maintenance and housekeeping, provided to business, educational and healthcare institutions and in sports, leisure and other facilities outside of the United States with the largest operations within Canada, Chile, China, Germany, Spain and the United Kingdom.

The consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). All significant intercompany transactions and accounts have been eliminated.

On September 30, 2023, the Company completed the separation and distribution of its Aramark Uniform and Career Apparel ("Uniform") segment into an independent publicly traded company, Vestis Corporation ("Vestis"), and the historical results of the Uniform segment have been reflected as discontinued operations in the Company's consolidated financial statements for all periods prior to the separation and distribution. Assets and liabilities associated with the Uniform segment are classified as assets and liabilities of discontinued operations in the Company's Consolidated Balance Sheet as of September 29, 2023. Additional disclosures regarding the separation and distribution are provided in Note 2.

Fiscal Year

The Company's fiscal year is the fifty-two or fifty-three week period which ends on the Friday nearest September 30th. The fiscal years ended September 27, 2024, September 29, 2023 and September 30, 2022 were each fifty-two week periods.

New Accounting Standards Updates

Adopted Standards (from most to least recent date of issuance)

In September 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2022-04 Liabilities - Supplier Finance Programs (Subtopic 405-50) to enhance the transparency of supplier finance programs, which may be referred to as reverse factoring, payables finance or structured payables arrangements. The guidance requires that a buyer in a supplier finance program disclose the program's nature, activity and potential magnitude. The guidance was effective for the Company in the first quarter of fiscal 2024. The Company reviewed existing supplier finance agreements and enhanced disclosures with qualitative and quantitative information about its supplier finance program, but the adoption of this guidance did not have a material impact on the consolidated financial statements.

In October 2021, the FASB issued ASU 2021-08 Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers which required that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification 606, Revenue from Contracts with Customers ("ASC 606") as if it had originated the contracts. The guidance was effective for the Company in the first quarter of fiscal 2024. The adoption of this guidance did not have a material impact on the consolidated financial statements.

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

In March 2024, the SEC adopted final climate-related disclosure rules under SEC Release Nos. 33-11275 and 34-99678, The Enhancement and Standardization of Climate-Related Disclosures for Investors. The rules require disclosure of governance, risk management and strategy related to material climate-related risks as well as disclosure of material greenhouse gas emissions in registration statements and annual reports. In addition, the rules require presentation of certain material climate-related disclosures in the annual consolidated financial statements. On April 4, 2024, the SEC voluntarily stayed the effective date of the final rules pending completion of judicial review following legal challenges. The disclosure requirements will apply to the Company's fiscal year reporting beginning October 4, 2025, pending resolution of the stay. The Company is currently evaluating the impact of the rules on the Company’s disclosures.

In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures to enhance the transparency and decision usefulness of income tax disclosures. The guidance will require improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for the Company's annual disclosures for fiscal 2026 and early adoption is permitted. The Company is currently evaluating the impact of this standard.

In November 2023, the FASB issued ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures to enhance the reportable segment disclosures. The guidance will require additional disclosures about significant segment expenses. The guidance is effective for the Company's annual disclosures for fiscal 2025 and early adoption is permitted. The Company is currently evaluating the impact of this standard.

Other new accounting pronouncements recently issued or newly effective were not applicable to the Company, did not have a material impact on the consolidated financial statements or are not expected to have a material impact on the consolidated financial statements.

Revenue Recognition

The Company recognizes revenue when its performance obligation is satisfied upon the transfer of control of the promised product or service to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods and services. In each of the Company's operating segments, revenue is recognized over time in the period in which services are provided pursuant to the terms of the Company's contractual relationships with its clients. The Company generally records revenue on contracts (both profit and loss contracts and client interest contracts) on a gross basis as the Company is the primary obligor and service provider. See Note 9 for additional information on revenue recognition.

Certain profit and loss contracts include payments to the client, typically calculated as a fixed or variable percentage of various categories of revenue and income. In some cases these contracts require minimum guaranteed payments that are contingent on certain future events. These expenses are currently recorded in "Cost of services provided (exclusive of depreciation and amortization)."

Revenue from client interest contracts is generally comprised of amounts billed to clients for food, labor and other costs that the Company incurs, controls and pays for. Revenue from these contracts also includes any associated management fees, client subsidies or incentive fees based upon the Company's performance under the contract. Revenue from direct marketing activities is recognized at a point in time upon shipment. All revenue related taxes are presented on a net basis.

The timing of revenue recognition may differ from the timing of invoicing to customers. The Company records an accounts receivable balance when revenue is recognized prior to or at the time of invoicing the customer. The majority of the Company’s receivables balances are based on contracts with customers.

The Company estimates and reserves for its credit loss exposure based on historical experience, current conditions and reasonable and supportable forecasts that affect the collectability of the reported amount in estimating credit losses. Credit loss expense is classified within "Cost of services provided (exclusive of depreciation and amortization)."

Vendor Consideration

Consideration received from vendors includes rebates, allowances and volume discounts and are accounted for as an adjustment to the cost of the vendors' products or services and are reported as a reduction of "Cost of services provided (exclusive of depreciation and amortization)," "Inventory," or "Property and equipment, net." Income from rebates, allowances and volume discounts is recognized based on actual purchases in the fiscal period relative to total actual purchases to be made for the contractual rebate period agreed to with the vendor. Rebates, allowances and volume discounts related to “Inventory” held at the balance sheet date are deducted from the carrying value of these inventories. Rebates, allowances and volume discounts related to "Property and equipment, net" are deducted from the costs capitalized.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could materially differ from those estimates.

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, 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 (net of tax).

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


	Fiscal Year Ended
	September 27, 2024				September 29, 2023				September 30, 2022
	Pre-Tax Amount	Tax Effect	After-Tax Amount		Pre-Tax Amount	Tax Effect	After-Tax Amount		Pre-Tax Amount	Tax Effect	After-Tax Amount
Net income			$	261,893			$	673,530			$	194,177
Pension plan adjustments	(12,904)	1,836	(11,068)		(7,960)	929	(7,031)		26,184	(9,071)	17,113
Foreign currency translation adjustments	18,082	—	18,082		28,136	(7,863)	20,273		(96,783)	10,407	(86,376)
Cash flow hedges:
Unrealized (loss) gain arising during the period	(22,016)	5,724	(16,292)		51,541	(13,401)	38,140		193,616	(50,340)	143,276
Reclassification adjustments	(76,150)	19,799	(56,351)		(59,117)	15,371	(43,746)		27,970	(7,272)	20,698
Share of equity investee's comprehensive income	—	—	—		10,616	(4,918)	5,698		1,729	—	1,729
Other comprehensive (loss) income	(92,988)	27,359	(65,629)		23,216	(9,882)	13,334		152,716	(56,276)	96,440
Comprehensive income			196,264				686,864				290,617
Less: Net loss attributable to noncontrolling interests			(629)				(578)				(307)
Comprehensive income attributable to Aramark stockholders			$	196,893			$	687,442			$	290,924

The amounts in the table above exclude the impact of a $5.1 million pension plan adjustment and $26.3 million currency adjustment during the fiscal year ended September 27, 2024 related to the separation and distribution of the Uniform segment (see Note 2).

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


	September 27, 2024		September 29, 2023
Pension plan adjustments	$	(20,233)	$	(14,241)
Foreign currency translation adjustments	(148,700)		(193,115)
Cash flow hedges	36,476		109,119

	$	(132,457)	$	(98,237)

Currency Translation

Gains and losses resulting from the translation of financial statements of non-United States subsidiaries are reflected as a component of accumulated other comprehensive loss in stockholders' equity. Beginning in fiscal 2018, Argentina was determined to have a highly inflationary economy. As a result, the Company remeasures the financial statements of Argentina's operations in accordance with the accounting guidance for highly inflationary economies. The impact of the remeasurements was a foreign currency transaction loss of $5.4 million, $10.4 million and $3.5 million during fiscal 2024, fiscal 2023 and fiscal 2022, respectively, to the Consolidated Statements of Income. The impact of foreign currency transaction gains and losses exclusive of Argentina's operations included in the Company's operating results for fiscal 2024, fiscal 2023 and fiscal 2022 were immaterial to the consolidated financial statements.

Current Assets

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

The Company insures portions of its risk related to general liability, automobile liability, workers’ compensation liability claims as well as certain property damage risks through a wholly owned captive insurance subsidiary (the "Captive") as part of its approach to risk finance. The Captive is subject to regulations within its domicile of Bermuda, including regulations established by the Bermuda Monetary Authority (the "BMA") relating to levels of liquidity and solvency as such concepts are defined by the BMA. The Captive was in compliance with these regulations as of September 27, 2024. These regulations may have the effect of limiting the Company's ability to access certain cash and cash equivalents held by the Captive for uses other than for

the payment of its general liability, automobile liability, workers’ compensation liability, certain property damage and related Captive costs. As of September 27, 2024 and September 29, 2023, cash and cash equivalents at the Captive were $94.7 million and $32.8 million, respectively. The Captive also invests in United States Treasury securities where the amount of these investments as of September 27, 2024 and September 29, 2023 was $42.3 million and $110.7 million, respectively, and recorded in "Prepayments and other current assets" on the Consolidated Balance Sheets.

Inventories are valued at the lower of cost (principally the first-in, first-out method) or net realizable value. The inventory reserve is determined based on history and projected customer consumption and specific identification. As of September 27, 2024 and September 29, 2023, the Company's reserve for inventory was $19.3 million and $2.2 million, respectively. During fiscal 2024, the Company recorded a non-cash adjustment to inventory of $18.2 million based on expected usage of certain food and nonfood items within the Corrections business of the FSS United States segment to reflect the net realizable value of inventory, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income.

The components of inventories are as follows:


	September 27, 2024		September 29, 2023
Food	95.9	%	95.9	%
Parts, supplies and novelties	4.1	%	4.1	%
	100.0	%	100.0	%

Prepayments and other current assets

The following table presents details of "Prepayments and other current assets" as presented in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023
Prepaid Insurance	$	12,660	$	18,308
Prepaid Taxes and Licenses	7,282		8,161
Current Income Tax Asset	3,829		10,198
Marketable Securities(1)	42,342		110,714
Other Prepaid Expenses	183,437		150,138
	$	249,550	$	297,519


(1)			Marketable securities represent held-to-maturity debt securities with original maturities greater than three months, which are maturing within one year.

Within the FSS International segment, the Company receives certain cash on behalf of the Company's clients, which is contractually restricted from withdrawal and usage. This restricted cash is recorded in "Other Prepaid Expenses."

Property and Equipment

Property and equipment are stated at cost and are depreciated over their estimated useful lives on a straight-line basis. Gains and losses on dispositions are included in operating results. Maintenance and repairs are charged to current operations and replacements and significant improvements that extend the useful life of the asset are capitalized. The estimated useful lives for the major categories of property and equipment are generally 10 years to 40 years for buildings and improvements and three years to 20 years for service equipment and fixtures. Depreciation expense for fiscal 2024, fiscal 2023 and fiscal 2022 was $276.2 million, $267.9 million and $263.7 million, respectively.

During fiscal 2023, the Company completed a strategic review of certain administrative locations, taking into account facility capacity and current utilization, among other factors. Based on this review, the Company vacated or otherwise reduced its usage at certain of these locations, resulting in an analysis of the recoverability of the assets associated with the locations. As a result, the Company recorded a non-cash impairment charge of $19.0 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income for the

fiscal year ended September 29, 2023. The non-cash impairment charge consisted of operating lease right-of-use assets of $8.6 million and property and equipment of $10.4 million.

During fiscal years 2023 and 2022, the Company recorded a gain of $36.3 million and $19.0 million, respectively, relating to income from proceeds associated with possessory interest at one of the National Park sites within the FSS United States segment, which is included in “Cost of services provided (exclusive of depreciation and amortization)” on the Consolidated Statements of Income.

Other Assets

The following table presents details of "Other Assets" as presented in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023
Cost to fulfill - Client(1)	$	80,441	$	92,458
Long-term receivables	35,772		22,560
Miscellaneous investments(2)	121,331		157,568
Computer software costs, net(3)	144,878		159,732
Interest rate swap agreements(4)	41,158		147,458
Employee sales commissions(5)	35,857		33,989
Other(6)	114,717		114,913
	$	574,154	$	728,678


(1)			Cost to fulfill - Client represent payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation (see Note 9).
(2)			Miscellaneous investments represent investments in 50% or less owned entities.
(3)			Computer software costs, net represent capitalized costs incurred to purchase or develop software for internal use and are amortized over the estimated useful life of the software, generally a period of three to 10 years. During fiscal 2023, the Company recorded a computer software impairment charge of $8.2 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income.
(4)			Interest rate swap agreements represent receivables under cash flow hedging agreements based on current forward interest rates (see Note 7).
(5)			Employee sales commissions represent commission payments made to employees related to new or retained business contracts (see Note 9).
(6)			Other consists primarily of noncurrent deferred tax assets, pension assets, deferred financing costs on certain revolving credit facilities and other noncurrent assets.

For investments in 50% or less owned entities accounted for under the equity method of accounting, the carrying amount as of September 27, 2024 and September 29, 2023 was $84.0 million and $73.5 million, respectively. During fiscal 2023, the Company sold its 50% ownership interest in AIM Services Co., Ltd., a leading Japanese food services company, to Mitsui & Co., Ltd. for $535.0 million in cash in a taxable transaction resulting in a pre-tax gain on sale of this equity investment of $377.1 million ($278.7 million gain net of tax). The pre-tax gain is included in "Gain on Equity Investments, net" on the Consolidated Statements of Income.

For investments in 50% or less owned entities, other than those accounted for under the equity method of accounting, the Company measures these investments at cost, less any impairment and adjusted for changes in fair value resulting from observable price changes for an identical or a similar investment of the same issuer due to the lack of readily available fair values related to those investments. The carrying amount of equity investments without readily determinable fair values as of September 27, 2024 and September 29, 2023 was $35.4 million and $83.6 million, respectively.

On September 24, 2024, the Company sold its remaining equity investment ownership interest in the San Antonio Spurs NBA franchise for $101.2 million in cash in a taxable transaction resulting in a pre-tax gain on sale of this equity investment of $25.1 million ($19.6 million gain net of tax) during fiscal 2024. The pre-tax gain is included in "Gain on Equity Investments, net" on the Consolidated Statements of Income. During fiscal 2023, the Company sold a portion of its equity investment ownership interest in the San Antonio Spurs NBA franchise for $98.2 million in cash in a taxable transaction resulting in a pre-tax loss on sale of this equity investment of $1.1 million ($2.2 million loss net of tax). The pre-tax loss is included in "Gain on Equity Investments, net" on the Consolidated Statements of Income.

Supply Chain Finance Program

The Company has agreements with third-party administrators that allow participating vendors to voluntarily elect to sell payment obligations from the Company to financial institutions as part of a Supply Chain Finance Program ("SCF Program"). The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. When participating vendors elect to sell one or more of the Company's payment obligations, the Company's rights and obligations to settle the payable on their contractual due date are not impacted. The Company has no economic or commercial interest in a vendor's decision to sell the Company's payment obligations. The Company agrees on commercial terms with vendors for the goods and services procured, which are consistent with payment terms observed at other peer companies in the industry, and the terms are not impacted by the SCF Program. For the SCF Program, the Company does not provide asset pledges, or other forms of guarantees, as security for the committed payment to the financial institutions. As of September 27, 2024 and September 29, 2023, the Company had $2.6 million and $2.8 million, respectively, of outstanding payment obligations to the financial institutions as part of the SCF Program recorded in "Accounts payable" on the Consolidated Balance Sheets.

Other Accrued Expenses and Liabilities

The following table presents details of "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023
Deferred income(1)	$	370,800	$	350,200
Accrued client expenses	220,387		208,336
Accrued taxes	67,205		79,884
Accrued insurance(2) and interest	160,133		186,783
Other	464,317		463,251
	$	1,282,842	$	1,288,454


(1)			Includes consideration received in advance from customers prior to the service being performed ($352.5 million and $329.9 million) or from vendors prior to the goods being consumed ($18.3 million and $20.3 million) in fiscal 2024 and fiscal 2023, respectively.
(2)			The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Other Noncurrent Liabilities

The following table presents details of "Other Noncurrent Liabilities" as presented in the Consolidated Balance Sheets (in thousands):


	September 27, 2024		September 29, 2023

Deferred compensation	225,529		211,892
Pension-related liabilities	10,249		9,573

Insurance reserves(1)	135,767		147,641
Other noncurrent liabilities	118,587		134,023
	$	490,132	$	503,129


(1)			The Company is self-insured for certain obligations for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Impact of COVID-19

The Coronavirus Aid, Relief and Economic Security Act ("CARES Act") provided for deferred payment of the employer portion of social security taxes through the end of calendar 2020, with 50% of the deferred amount due December 31, 2021 and the remaining 50% due December 31, 2022. Deferred social security taxes of $47.6 million were paid in fiscal 2022 and remaining social security taxes of $47.6 million were paid in fiscal 2023.

The CARES Act provided an employee retention credit, which is a refundable tax credit against certain employment taxes. As of September 27, 2024, the Company has a $3.8 million receivable balance from the United States government related to the CARES Act, which is recorded in "Receivables" on the Company's Consolidated Balance Sheet.

Within the FSS International segment, many foreign jurisdictions in which the Company operates provided companies various forms of relief from COVID-19, including labor related tax credits. These labor related tax credits generally allowed companies to receive credits if they retained employees on their payroll, rather than furloughing or terminating employees as a result of the business disruption caused by COVID-19. The Company qualified for these tax credits. The Company recorded $36.6 million of labor related tax credits within "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income during the fiscal year ended September 30, 2022.

The Company accounted for these labor related tax credits as a reduction to the expense that they were intended to compensate in the period in which the corresponding expense was incurred and there was reasonable assurance the Company would both receive the tax credits and comply with all conditions attached to the tax credits.

Supplemental Cash Flow Information


	Fiscal Year Ended
(in millions)	September 27, 2024		September 29, 2023		September 30, 2022
Interest paid	$	333.5	$	408.3	$	328.7
Income taxes paid	116.2		46.0		12.2

Significant non-cash activities are as follows:

•During fiscal 2024, fiscal 2023 and fiscal 2022, the Company executed finance lease transactions. The present value of the future rental obligations was $13.3 million, $4.9 million and $2.2 million for the respective periods, which is included in "Property and Equipment, at cost" and "Long-Term Borrowings" on the Consolidated Balance Sheets.

•During fiscal 2024, fiscal 2023 and fiscal 2022, cashless settlements of the exercise price and related employee minimum tax withholding liabilities of share-based payment awards were $21.4 million, $31.3 million and $17.8 million, respectively.

Leases - Schedule of Net Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 27, 2024	Sep. 29, 2023	Sep. 30, 2022
Operating lease cost:
Fixed lease costs	$ 117,584	$ 110,393	$ 97,231
Variable lease costs	1,052,310	922,334	765,323
Short-term lease costs	80,816	79,788	65,355
Finance lease cost:
Amortization of right-of-use-assets	5,939	4,385	3,567
Interest on lease liabilities	2,023	1,492	1,294
Net lease cost	1,258,672	1,118,392	932,770
Rental expense for all operating leases	$ 1,027,900	$ 903,400	$ 745,600