Aramark (ARMK) 10-Q 11 May 16 2016 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Apr. 01, 2016	Apr. 29, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 1, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Entity Registrant Name	Aramark
Entity Central Index Key	1,584,509
Entity Filer Category	Large Accelerated Filer
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		242,825,326

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015
Current Assets:
Cash and cash equivalents	$ 147,724	$ 122,416
Receivables (less allowances: 2016 - $45,494; 2015 - $39,023)	1,473,654	1,444,574
Inventories	575,548	575,263
Prepayments and other current assets	224,345	236,870
Total current assets	2,421,271	2,379,123
Property and Equipment, net	989,756	959,345
Goodwill	4,591,958	4,558,968
Other Intangible Assets	1,072,182	1,111,980
Other Assets	1,253,253	1,186,941
Assets	10,328,420	10,196,357
Current Liabilities:
Current maturities of long-term borrowings	42,241	81,427
Accounts payable	749,665	850,040
Accrued expenses and other current liabilities	1,107,506	1,249,521
Total current liabilities	1,899,412	2,180,988
Long-Term Borrowings	5,366,112	5,184,597
Deferred Income Taxes and Other Noncurrent Liabilities	1,003,573	937,311
Redeemable Noncontrolling Interest	9,980	10,102
Stockholders' Equity:
Common stock, par value $.01 (authorized: 600,000,000 shares; issued: 2016—270,187,997 shares and 2015—266,564,567 shares; and outstanding: 2016—242,671,235 shares and 2015—239,917,320 shares)	2,699	2,666
Capital surplus	2,852,594	2,784,730
Accumulated deficit	(115,608)	(228,641)
Accumulated other comprehensive loss	(153,098)	(166,568)
Treasury stock (shares held in treasury: 2016—27,516,762 shares and 2015—26,647,247 shares)	(537,244)	(508,828)
Total stockholders' equity	2,049,343	1,883,359
Liabilities and Stockholders’ Equity	$ 10,328,420	$ 10,196,357

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 45,494	$ 39,023
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)	269,871,214	266,564,567
Common stock, shares outstanding (in shares)	242,354,452	239,917,320
Treasury stock, shares held in treasury (in shares)	27,516,762	26,647,247

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Income Statement [Abstract]
Sales	$ 3,574,822	$ 3,594,627	$ 7,285,097	$ 7,296,980
Costs and Expenses:
Cost of services provided	3,209,710	3,239,214	6,504,233	6,526,495
Depreciation and amortization	120,291	125,142	247,809	250,425
Selling and general corporate expenses	72,707	75,418	146,848	163,304
Total Costs and Expenses	3,402,708	3,439,774	6,898,890	6,940,224
Operating income	172,114	154,853	386,207	356,756
Interest and Other Financing Costs, net	71,751	71,206	143,071	143,129
Income Before Income Taxes	100,363	83,647	243,136	213,627
Provision for Income Taxes	33,866	23,542	83,203	67,902
Net income	66,497	60,105	159,933	145,725
Less: Net income attributable to noncontrolling interest	143	282	236	405
Net income attributable to Aramark stockholders	$ 66,354	$ 59,823	$ 159,697	$ 145,320
Earnings per share attributable to Aramark stockholders:
Basic (in dollars per share)	$ 0.27	$ 0.25	$ 0.66	$ 0.62
Diluted (in dollars per share)	$ 0.27	$ 0.24	$ 0.64	$ 0.59
Weighted Average Shares Outstanding:
Basic (in shares)	241,901	237,453	241,205	236,040
Diluted (in shares)	248,270	246,019	248,013	245,381

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 66,497	$ 60,105	$ 159,933	$ 145,725
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	16,332	(13,621)	5,760	(37,832)
Fair value of cash flow hedges	(7,864)	(9,778)	7,710	(18,556)
Other comprehensive income (loss), net of tax	8,468	(23,399)	13,470	(56,388)
Comprehensive income	74,965	36,706	173,403	89,337
Less: Net income attributable to noncontrolling interest	143	282	236	405
Comprehensive income attributable to Aramark stockholders	$ 74,822	$ 36,424	$ 173,167	$ 88,932

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015
Cash flows from operating activities:
Net income	$ 159,933	$ 145,725
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	247,809	250,425
Deferred income taxes	29,832	(1,329)
Share-based compensation expense	29,373	31,501
Changes in operating assets and liabilities	(260,231)	(359,363)
Other operating activities	3,083	11,758
Net cash provided by operating activities	209,799	78,717
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(237,833)	(225,297)
Disposals of property and equipment	4,000	4,559
Acquisition of certain businesses, net of cash acquired	(58,096)	(1,474)
Other investing activities	2,595	2,241
Net cash used in investing activities	(289,334)	(219,971)
Cash flows from financing activities:
Proceeds from long-term borrowings	394,528	172,351
Payments of long-term borrowings	(271,375)	(24,721)
Payments of dividends	(45,795)	(40,685)
Proceeds from issuance of common stock	16,524	16,652
Other financing activities	10,961	40,721
Net cash provided by financing activities	104,843	164,318
Increase in cash and cash equivalents	25,308	23,064
Cash and cash equivalents, beginning of period	122,416	111,690
Cash and cash equivalents, end of period	147,724	134,754
Supplemental Cash Flow Information [Abstract]
Interest paid	127,500	134,100
Income taxes paid	$ 16,100	$ 37,700

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock
Balance Beginning at Oct. 03, 2014	$ 1,718,036	$ 2,561	$ 2,575,011	$ (382,463)	$ (106,298)	$ (370,775)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders	145,320			145,320
Other comprehensive income (loss), net of tax	(56,388)				(56,388)
Capital contributions from issuance of common stock	48,895	67	48,828
Compensation expense related to stock incentive plans	31,501		31,501
Tax benefits related to stock incentive plans	44,194		44,194
Repurchases of common stock	(77,903)					(77,903)
Payments of dividends	(40,911)			(40,911)
Balance Ending at Apr. 03, 2015	1,812,744	2,628	2,699,534	(278,054)	(162,686)	(448,678)
Balance Beginning at Oct. 02, 2015	1,883,359	2,666	2,784,730	(228,641)	(166,568)	(508,828)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders	159,697			159,697
Other comprehensive income (loss), net of tax	13,470				13,470
Capital contributions from issuance of common stock	24,754	33	24,721
Compensation expense related to stock incentive plans	29,373		29,373
Tax benefits related to stock incentive plans	13,770		13,770
Repurchases of common stock	(28,416)					(28,416)
Payments of dividends	(46,664)			(46,664)
Balance Ending at Apr. 01, 2016	$ 2,049,343	$ 2,699	$ 2,852,594	$ (115,608)	$ (153,098)	$ (537,244)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Apr. 01, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Aramark (the “Company”) is a leading global provider of food, facilities and uniform services to education, healthcare, business & industry, and sports, leisure & corrections clients. The Company's core market is North America (composed of the United States and Canada), which is supplemented by an additional 19 -country footprint serving many of the fastest growing global geographies. The Company operates its business in three reportable segments that share many of the same operating characteristics: Food and Support Services North America ("FSS North America"), Food and Support Services International ("FSS International") and Uniform and Career Apparel ("Uniform"). The condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on December 1, 2015. The Condensed Consolidated Balance Sheet as of October 2, 2015 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company’s business activities and the possibility of changes in general economic conditions. The condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained. All significant intercompany transactions and accounts have been eliminated. The Company has an ownership interest in a subsidiary with a redeemable noncontrolling interest. New Accounting Standard Updates In March 2016, the Financial Accounting Standards Board ("FASB") issued an accounting standard update ("ASU") to update several aspects of the accounting for share-based payment transactions, including the income tax consequences and classification of awards. The guidance is effective for the Company in the first quarter of fiscal 2018 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In February 2016, the FASB issued an ASU requiring lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and to disclose key information about lease arrangements. The guidance is effective for the Company in the first quarter of fiscal 2020 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In January 2016, the FASB issued an ASU to address certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The guidance is effective for the Company in the first quarter of fiscal 2019 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In November 2015, the FASB issued an ASU to simplify the presentation of deferred income taxes to require all deferred tax liabilities and assets to be classified as noncurrent in a classified statement of financial position. The company adopted the guidance in the second quarter of fiscal 2016 on a prospective basis, resulting in a reclassification of approximately $18.1 million from "Accrued expenses and other current liabilities" to "Deferred Income Taxes and Other Noncurrent Liabilities" in the Condensed Consolidated Balance Sheet. In July 2015, the FASB issued an ASU which changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. The guidance is effective for the Company in the first quarter of fiscal 2018 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In April 2015, the FASB issued an ASU on debt issuance costs which requires presentation on the balance sheet as a direct deduction from the debt liability, similar to the presentation of debt discounts, and will no longer be recorded as a separate asset. The Company adopted the retrospective guidance in the first quarter of fiscal 2016 (see Note 5). In June 2014, the FASB issued an ASU on stock compensation which requires that a performance target affecting vesting and that could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for the Company beginning in the first quarter of fiscal 2017. The Company is currently evaluating the impact of the pronouncement relative to its stock incentive awards. In May 2014, the FASB issued an ASU on revenue from contracts with customers which outlines a single comprehensive model to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. In July 2015, the FASB voted to defer the effective date of the new revenue standard by one year, but to permit entities to adopt one year earlier if they choose (i.e., the original effective date). The guidance is effective for the Company beginning in the first quarter of fiscal 2019. The Company is currently evaluating the impact of the pronouncement. In January 2014, the FASB issued an ASU which states that companies should not account for certain service concession arrangements with public-sector entities as leases and should not recognize the related infrastructure as property, plant and equipment. The Company adopted the guidance in the first quarter of fiscal 2016 which did not have a material impact on the condensed consolidated financial statements. Comprehensive Income Comprehensive income includes all changes to stockholders' equity during a period, except those resulting from investments by and distributions to stockholders. Components of comprehensive income include net income (loss), changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income (net of tax). The summary of the components of comprehensive income (loss) is as follows (in thousands): Three Months Ended April 1, 2016 April 3, 2015 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 66,497 $ 60,105 Foreign currency translation adjustments 23,611 (7,279 ) 16,332 (10,437 ) (3,184 ) (13,621 ) Fair value of cash flow hedges (12,998 ) 5,134 (7,864 ) (16,304 ) 6,526 (9,778 ) Other comprehensive income (loss) 10,613 (2,145 ) 8,468 (26,741 ) 3,342 (23,399 ) Comprehensive income 74,965 36,706 Less: Net income attributable to noncontrolling interest 143 282 Comprehensive income attributable to Aramark stockholders $ 74,822 $ 36,424 Six Months Ended April 1, 2016 April 3, 2015 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 159,933 $ 145,725 Foreign currency translation adjustments 13,048 (7,288 ) 5,760 (39,477 ) 1,645 (37,832 ) Fair value of cash flow hedges 3,081 4,629 7,710 (30,783 ) 12,227 (18,556 ) Other comprehensive income (loss) 16,129 (2,659 ) 13,470 (70,260 ) 13,872 (56,388 ) Comprehensive income 173,403 89,337 Less: Net income attributable to noncontrolling interest 236 405 Comprehensive income attributable to Aramark stockholders $ 173,167 $ 88,932 Accumulated other comprehensive loss consists of the following (in thousands): April 1, 2016 October 2, 2015 Pension plan adjustments $ (40,597 ) $ (40,597 ) Foreign currency translation adjustments (65,781 ) (71,541 ) Cash flow hedges (41,421 ) (49,131 ) Share of equity investee's accumulated other comprehensive loss (5,299 ) (5,299 ) $ (153,098 ) $ (166,568 ) Property, Plant and Equipment During the six months ended April 1, 2016, the Company recorded an additional impairment charge of approximately $1.7 million , which is included in "Cost of services provided" in the Condensed Consolidated Statement of Income, to write down the book value of one of its buildings within the FSS North America segment to its fair value. The Company is in the process of preparing this building for sale. Other Assets Other assets consist primarily of investments in 50% or less owned entities, client contract investments, computer software costs and long-term receivables. Client contract investments generally represent a cash payment provided by the Company to help finance improvement or renovation at the facility from which the Company operates. These amounts are amortized over the contract period. If a contract is terminated prior to its maturity date, the Company is generally reimbursed for the unamortized client contract investment amount. Client contract investments, net of accumulated amortization, were $815.0 million and $782.7 million as of April 1, 2016 and October 2, 2015 , respectively. The Company’s principal equity method investment is its 50% ownership interest in AIM Services Co., Ltd., a Japanese food and support services company (approximately $164.8 million and $152.5 million at April 1, 2016 and October 2, 2015 , respectively, which is included in “Other Assets” in the Condensed Consolidated Balance Sheets). Summarized financial information for AIM Services Co., Ltd. follows (in thousands): Three Months Ended April 1, 2016 April 3, 2015 Sales $ 349,723 $ 327,385 Gross profit 36,858 34,282 Net income 4,892 4,688 Six Months Ended April 1, 2016 April 3, 2015 Sales $ 691,819 $ 689,206 Gross profit 76,601 74,620 Net income 11,916 11,272 The period to period comparisons of the summarized financial information for AIM Services Co., Ltd., presented in U.S. dollars above, are significantly impacted by currency translation. The Company’s equity in undistributed earnings of AIM Services Co., Ltd. was $1.9 million and $4.9 million for the three and six months ended April 1, 2016 , respectively, and $1.8 million and $4.7 million for the three and six months ended April 3, 2015 , respectively, and is recorded as a reduction of "Cost of services provided" in the Condensed Consolidated Statements of Income .

Acquisitions and Divestitures

Acquisitions and Divestitures	6 Months Ended
	Apr. 01, 2016
Business Combinations [Abstract]
Acquisitions and Divestitures	ACQUISITIONS AND DIVESTITURES: Fiscal 2016 Avoca Handweavers Limited Acquisition During the second quarter of fiscal 2016, the Company completed the purchase of Avoca Handweavers Limited ("Avoca"), an Irish retail and cafe business, for cash consideration of approximately $57.9 million , subject to certain adjustments. The sales, net income, assets and liabilities of Avoca did not have a material impact on the Company's condensed consolidated financial statements. Fiscal 2015 Aramark India Private Limited Divestiture During the second quarter of fiscal 2015, the Company completed the sale of Aramark India Private Limited ("India") resulting in a pretax loss of approximately $4.3 million (after tax gain of approximately $1.8 million due to the tax basis exceeding the book basis of the subsidiary and the realization during that period of net operating loss carryforwards for which a full valuation allowance was taken in prior years), which is included in "Cost of services provided" in the Condensed Consolidated Statements of Income for the three and six months ended April 3, 2015. The Company did not receive any proceeds from the sale of its India subsidiary. The results of operations and cash flows associated with the India subsidiary divestiture were not material to the Company's Condensed Consolidated Statements of Income and Cash Flows.

Severance

Severance	6 Months Ended
	Apr. 01, 2016
Restructuring and Related Activities [Abstract]
Severance	SEVERANCE: During the second quarter of fiscal 2016, the Company continued and refined its focus on streamlining and improving the efficiency and effectiveness of its selling, general and administrative functions. As a result, the Company recorded a net severance charge of approximately $8.0 million during the three and six month periods of fiscal 2016. In the second quarter of fiscal 2015, the Company recorded a net reduction to severance expense of approximately $2.1 million , as a result of additional cost saving and productivity initiatives offset by refinements to the Company's original plans for consolidation and centralization initiatives and actual attrition of the workforce. As of April 1, 2016 and October 2, 2015 , the Company had an accrual of approximately $21.5 million and $26.0 million , respectively, related to the unpaid obligations for these costs. In addition, the Company incurred approximately $4.4 million of severance charges during fiscal 2015 from its decision to exit certain operations within the FSS International segment, $1.5 million of which was unpaid as of April 1, 2016 .

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Apr. 01, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	GOODWILL AND OTHER INTANGIBLE ASSETS: Goodwill represents the excess of the fair value of consideration paid for an acquired entity over the fair value of assets acquired and liabilities assumed in a business combination. Goodwill is not amortized and is subject to an impairment test that the Company conducts annually or more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists, using discounted cash flows. Changes in total goodwill during the six months ended April 1, 2016 follow (in thousands): Segment October 2, 2015 Acquisition Translation April 1, 2016 FSS North America $ 3,583,365 $ — $ 20 $ 3,583,385 FSS International 400,824 39,346 (6,376 ) 433,794 Uniform 574,779 — — 574,779 $ 4,558,968 $ 39,346 $ (6,356 ) $ 4,591,958 The amount in acquisition in the FSS International segment relates to the Avoca acquisition, which may be revised upon final determination of the purchase price allocation. Other intangible assets consist of the following (in thousands): April 1, 2016 October 2, 2015 Gross Accumulated Net Gross Accumulated Net Customer relationship assets $ 1,854,707 $ (1,544,161 ) $ 310,546 $ 1,859,689 $ (1,494,885 ) $ 364,804 Trade names 763,269 (1,633 ) 761,636 748,809 (1,633 ) 747,176 $ 2,617,976 $ (1,545,794 ) $ 1,072,182 $ 2,608,498 $ (1,496,518 ) $ 1,111,980 During the second quarter of fiscal 2016, as part of the Avoca acquisition, the Company acquired a trade name with a preliminary value of approximately $14.5 million . Acquisition-related intangible assets consist of customer relationship assets, the Aramark trade name and other trade names. Customer relationship assets are being amortized principally on a straight-line basis over the expected period of benefit, 3 to 24 years, with a weighted average life of approximately 13 years. The Aramark and Avoca trade names are indefinite lived intangible assets and are not amortizable but are evaluated for impairment at least annually. Amortization of intangible assets for the six months ended April 1, 2016 and April 3, 2015 was approximately $54.7 million and $68.0 million , respectively.

Borrowings

Borrowings	6 Months Ended
	Apr. 01, 2016
Debt Disclosure [Abstract]
Borrowings	BORROWINGS: Long-term borrowings are summarized in the following table (in thousands): April 1, October 2, Senior secured revolving credit facility, due February 2019 $ — $ 70,000 Senior secured term loan facility, due July 2016 — 74,130 Senior secured term loan facility, due September 2019 1,130,769 1,189,371 Senior secured term loan facility, due February 2021 2,473,226 2,489,235 5.75% senior notes, due March 2020 991,493 990,540 5.125% senior notes, due January 2024 394,151 — Receivables Facility, due May 2017 350,000 350,000 Capital leases 56,282 57,660 Other 12,432 45,088 5,408,353 5,266,024 Less—current portion (42,241 ) (81,427 ) $ 5,366,112 $ 5,184,597 During the second quarter of fiscal 2016, the Company made an optional prepayment of $60.0 million of outstanding term loans under its senior secured term loan facility, due September 2019. On May 2, 2016, the Company extended the terms of the Receivables Facility from May 2017 to May 2019. The terms and conditions remain largely consistent and also increase the seasonal tranche capacity of the Receivables Facility to $50.0 million from September to March and May to June. During the first quarter of fiscal 2016, the Company early adopted the April 2015 ASU on debt issuance costs, which requires these costs to be presented on the balance sheet as a direct reduction of long-term borrowings, similar to the presentation of debt discounts. As a result of the retrospective adoption, approximately $27.7 million of debt issuance costs were reclassified from "Other Assets" to "Long-Term Borrowings" in the Condensed Consolidated Balance Sheet, as of October 2, 2015 . During the first quarter of fiscal 2016, the Company repaid a U.S. dollar denominated term loan of a Canadian subsidiary that had been borrowed under the Company's senior secured credit agreement and was due in July 2016 in the amount of $74.1 million . On December 17, 2015, Aramark Services, Inc. (the "Issuer"), a subsidiary of the Company, issued $400 million of 5.125% Senior Notes (the "2024 Notes"), due January 15, 2024, pursuant to an indenture, dated as of December 17, 2015 (the “Indenture”), entered into by the Issuer, certain other Aramark entities, as guarantors of the 2024 Notes and the Bank of New York Mellon, as trustee. The 2024 Notes were issued at par and the net proceeds were used for general corporate purposes and to reduce the outstanding balance under the Company's revolving credit facility. The Company paid approximately $6.0 million in financing fees related to the 2024 Notes. The 2024 Notes are senior unsecured obligations of the Issuer. The 2024 Notes rank equal in right of payment to all of the Issuer’s existing and future senior debt. The 2024 Notes are guaranteed on a senior, unsecured basis by the Company and substantially all of the domestic subsidiaries of the Issuer. Interest on the 2024 Notes is payable on January 15 and July 15 of each year. The 2024 Notes and guarantees are effectively subordinated to all existing and future secured debt of the Issuer and the guarantors, to the extent of the value of the assets securing such debt, and structurally subordinated to all of the liabilities of any of the Issuer's subsidiaries that do not guarantee the 2024 Notes.

Derivative Instruments

Derivative Instruments	6 Months Ended
	Apr. 01, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	DERIVATIVE INSTRUMENTS: The Company enters into contractual derivative arrangements to manage changes in market conditions related to interest on debt obligations, foreign currency exposures and exposure to fluctuating gasoline and diesel fuel prices. Derivative instruments utilized during the period include interest rate swap agreements, foreign currency forward exchange contracts and gasoline and diesel fuel agreements. All derivative instruments are recognized as either assets or liabilities on the balance sheet at fair value at the end of each quarter. The counterparties to the Company’s contractual derivative agreements are all major international financial institutions. The Company is exposed to credit loss in the event of nonperformance by these counterparties. The Company continually monitors its positions and the credit ratings of its counterparties, and does not anticipate nonperformance by the counterparties. For designated hedging relationships, the Company formally documents the hedging relationship and its risk management objective and strategy for undertaking the hedge, the hedging instrument, the hedged item, the nature of the risk being hedged, how the hedging instrument’s effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively, and a description of the method of measuring ineffectiveness. 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 $2.6 billion notional amount of outstanding interest rate swap agreements, fixing the rate on a like amount of variable rate borrowings. During the second of fiscal 2016, $0.3 billion of interest rate swap agreements matured. Changes in the fair value of a derivative that is designated as and meets all the required criteria for a cash flow hedge are recorded in accumulated other comprehensive income (loss) and reclassified into earnings as the underlying hedged item affects earnings. As of April 1, 2016 and October 2, 2015, approximately ($41.4) million and ($43.3) million of unrealized net of tax losses related to the interest rate swaps were included in “Accumulated other comprehensive loss,” respectively. The hedge ineffectiveness for these cash flow hedging instruments during the six months ended April 1, 2016 and April 3, 2015 was not material. During the first quarter of fiscal 2016, the Company repaid a U.S. dollar denominated term loan of a Canadian subsidiary in the amount of $74.1 million . As a result of this repayment, the Company terminated its $74.1 million of outstanding amortizing cross currency swap agreements, which resulted in a pre-tax charge of approximately $1.1 million recorded to "Interest and Other Financing Costs, net" in the Condensed Consolidated Statements of Income for the six months ended April 1, 2016. The termination of these agreements resulted in the Company receiving $5.7 million of proceeds. The following table summarizes the net of tax effect of our derivatives designated as cash flow hedging instruments on Comprehensive Income (in thousands): Three Months Ended April 1, 2016 April 3, 2015 Interest rate swap agreements $ (6,629 ) $ (9,819 ) Cross currency swap agreements — 5,786 $ (6,629 ) $ (4,033 ) Six Months Ended April 1, 2016 April 3, 2015 Interest rate swap agreements $ 4,453 $ (17,065 ) Cross currency swap agreements (2,074 ) 9,528 $ 2,379 $ (7,537 ) Derivatives not Designated in Hedging Relationships The Company entered into a series of pay fixed/receive floating gasoline and diesel fuel agreements based on the Department of Energy weekly retail on-highway index in order to limit its exposure to price fluctuations for gasoline and diesel fuel. During the first half of fiscal 2016, the Company entered into contracts for approximately 34.7 million gallons. As of April 1, 2016 , the Company has contracts for approximately 40.5 million gallons outstanding for fiscal 2016, fiscal 2017 and fiscal 2018. The Company does not record its gasoline and diesel fuel agreements as hedges for accounting purposes. The impact on earnings related to the change in fair value of these contracts was a loss of approximately $1.9 million and $2.8 million for the three and six months ended April 1, 2016 , respectively. The impact on earnings related to the change in fair value of these contracts for the three months ended April 3, 2015 was a gain of $0.8 million and for the six months ended April 3, 2015 was a loss of approximately $2.8 million . As of April 1, 2016 , the Company had foreign currency forward exchange contracts outstanding with notional amounts of €26.3 million , £58.4 million and CAD 157.5 million to mitigate the risk of changes in foreign currency exchange rates on short-term intercompany loans to certain international subsidiaries. Gains and losses on these foreign currency exchange contracts are recognized in income as the contracts were not designated as hedging instruments, substantially offsetting currency transaction gains and losses on the short-term intercompany loans. The following table summarizes the location and fair value, using Level 2 inputs, of the Company’s derivatives designated and not designated as hedging instruments in the Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location April 1, 2016 October 2, 2015 ASSETS Designated as hedging instruments: Cross currency swap agreements Prepayments $ — $ 7,523 $ — $ 7,523 LIABILITIES Designated as hedging instruments: Interest rate swap agreements Accrued expenses $ 1,447 $ 6,086 Interest rate swap agreements Other Noncurrent Liabilities 49,041 51,762 50,488 57,848 Not designated as hedging instruments: Foreign currency forward exchange contracts Accounts Payable 951 922 Gasoline and diesel fuel agreements Accounts Payable 7,266 4,419 8,217 5,341 $ 58,705 $ 63,189 The following table summarizes the location of (gain) loss reclassified from “Accumulated other comprehensive loss” into earnings for derivatives designated as hedging instruments and the location of (gain) loss for the Company's derivatives not designated as hedging instruments in the Condensed Consolidated Statements of Income (in thousands): Three Months Ended Account April 1, 2016 April 3, 2015 Designated as hedging instruments: Interest rate swap agreements Interest Expense $ 9,088 $ 7,962 Cross currency swap agreements Interest Expense — (4,134 ) 9,088 3,828 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided $ 4,571 $ 1,086 Foreign currency forward exchange contracts Interest Expense 4,315 (2,976 ) 8,886 (1,890 ) $ 17,974 $ 1,938 Six Months Ended Account April 1, 2016 April 3, 2015 Designated as hedging instruments: Interest rate swap agreements Interest Expense $ 18,105 $ 15,620 Cross currency swap agreements Interest Expense 2,061 (7,557 ) 20,166 8,063 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided $ 7,076 $ 5,399 Foreign currency forward exchange contracts Interest Expense (775 ) (4,557 ) 6,301 842 $ 26,467 $ 8,905 At April 1, 2016 , the net of tax loss expected to be reclassified from “Accumulated other comprehensive loss” into earnings over the next twelve months based on current market rates is approximately $16.4 million .

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Apr. 01, 2016
Equity [Abstract]
Stockholders' Equity	STOCKHOLDERS' EQUITY: During the six months ended April 1, 2016 and April 3, 2015 , the Company paid dividends of approximately $45.8 million and $40.7 million to its stockholders, respectively. On May 4, 2016, the Company's Board declared a $0.095 dividend per share of common stock, payable on June 7, 2016, to shareholders of record on the close of business on May 18, 2016.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Apr. 01, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION: Share-based compensation expense for the three and six months ended April 1, 2016 was approximately $14.1 million , before taxes of approximately $5.5 million and approximately $29.4 million , before taxes of approximately $11.5 million , respectively. Share-based compensation expense for the three and six months ended April 3, 2015 was approximately $15.7 million , before taxes of approximately $6.1 million and approximately $31.5 million , before taxes of approximately $12.3 million , respectively. The compensation expense recognized is classified as "Selling and general corporate expenses" in the Condensed Consolidated Statements of Income . No compensation expense was capitalized. Stock Options Time-Based Options The Company granted 2.3 million time-based options with a weighted-average grant-date fair value of $9.21 per option during the six months ended April 1, 2016 . The Company recorded compensation expense during the three and six months ended April 1, 2016 for time-based options of approximately $4.8 million and $9.7 million , respectively. The Company recorded compensation expense during the three and six months ended April 3, 2015 for time-based options of approximately $4.2 million and $8.1 million , respectively. Performance-Based Options During the three and six months ended April 3, 2015 , approximately $2.1 million and $4.6 million , respectively, was charged to expense for performance-based options. Time-Based Restricted Stock Units ("RSUs") The Company granted 0.6 million RSUs during the six months ended April 1, 2016 at a weighted-average grant-date fair value of $31.91 per RSU. The compensation cost charged to expense during the three and six months ended April 1, 2016 for RSUs was approximately $5.4 million and $11.1 million , respectively. The compensation cost charged to expense during the three and six months ended April 3, 2015 for RSUs was approximately $4.7 million and $9.3 million , respectively. Performance Stock Units ("PSUs") The Company granted 0.7 million PSUs during the six months ended April 1, 2016 at a weighted-average grant-date fair value of $31.40 per PSU with performance conditions based upon the achievement of a level of adjusted earnings per share. The Company recorded compensation expense during the three and six months ended April 1, 2016 for PSUs of approximately $3.3 million and $7.3 million , respectively. The Company recorded compensation expense during the three and six months ended April 3, 2015 for PSUs of approximately $4.2 million and $8.5 million , respectively. Deferred Stock Units ("DSUs") The Company granted 0.1 million DSUs during the six months ended April 1, 2016 at a weighted-average grant-date fair value of $32.48 per DSU. The compensation cost charged to expense during the three and six months ended April 1, 2016 for DSUs was approximately $0.4 million and $0.7 million , respectively. The compensation cost charged to expense during the three and six months ended April 3, 2015 for DSUs was approximately $0.1 million and $0.1 million .

Earnings Per Share

Earnings Per Share	6 Months Ended
	Apr. 01, 2016
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 share-based awards. The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended April 1, 2016 April 3, 2015 April 1, 2016 April 3, 2015 Earnings: Net income attributable to Aramark stockholders $66,354 $59,823 $159,697 $145,320 Shares: Basic weighted-average shares outstanding 241,901 237,453 241,205 236,040 Effect of dilutive securities 6,369 8,566 6,808 9,341 Diluted weighted-average shares outstanding 248,270 246,019 248,013 245,381 Basic Earnings Per Share: Net income attributable to Aramark stockholders $0.27 $0.25 $0.66 $0.62 Diluted Earnings Per Share: Net income attributable to Aramark stockholders $0.27 $0.24 $0.64 $0.59 Share-based awards to purchase 4.5 million and 2.8 million shares were outstanding for the three months ended April 1, 2016 and April 3, 2015 , respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 0.7 million shares and 1.5 million shares of performance-based options and PSUs were outstanding for the three month period of April 1, 2016 and April 3, 2015 , respectively, but were not included in the computation of diluted earnings per common share, as the performance targets were not yet met. Share-based awards to purchase 3.9 million and 2.2 million shares were outstanding for six months ended April 1, 2016 and April 3, 2015 , respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 0.7 million shares and 1.5 million shares of performance-based options and PSUs were outstanding for the six month period of April 1, 2016 and April 3, 2015 , respectively, but were not included in the computation of diluted earnings per common share, as the performance targets were not yet met.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Apr. 01, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Certain of the Company’s lease arrangements, primarily vehicle leases, with terms of one to eight years, contain provisions related to residual value guarantees. The maximum potential liability to the Company under such arrangements was approximately $121.0 million at April 1, 2016 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 April 1, 2016 . From time to time, the Company and its subsidiaries are a party to various legal actions, proceedings and investigations involving claims incidental to the conduct of their business, including actions by clients, consumers, employees, government entities and third parties, including under federal, state, international, national, provincial and local employment laws, wage and hour laws, discrimination laws, immigration laws, human health and safety laws, import and export controls and customs laws, environmental laws, false claims or whistleblower statutes, minority, women and disadvantaged business enterprise statutes, tax codes, antitrust and competition laws, consumer protection statutes, procurement regulations, intellectual property laws, food safety and sanitation laws, cost and accounting principles, the Foreign Corrupt Practices Act, the U.K. Bribery Act, other anti-corruption laws, lobbying laws, motor carrier safety laws, data privacy and security laws and alcohol licensing and service laws, or alleging negligence and/or breaches of contractual and other obligations. Based on information currently available, advice of counsel, available insurance coverage, established reserves and other resources, the Company does not believe that any such actions are likely to be, individually or in the aggregate, material to its business, financial condition, results of operations or cash flows. However, in the event of unexpected further developments, it is possible that the ultimate resolution of these matters, or other similar matters, if unfavorable, may be materially adverse to the Company’s business, financial condition, results of operations or cash flows.

Business Segments

Business Segments	6 Months Ended
	Apr. 01, 2016
Segment Reporting [Abstract]
Business Segments	BUSINESS SEGMENTS: The Company reports its operating results in three reportable segments: FSS North America, FSS International and Uniform. Corporate includes general expenses not specifically allocated to an individual segment and share-based compensation expense (see Note 8). Financial information by segment follows (in millions): Sales Three Months Ended April 1, 2016 April 3, 2015 FSS North America $ 2,520.2 $ 2,519.1 FSS International 664.0 699.7 Uniform 390.6 375.8 $ 3,574.8 $ 3,594.6 Operating Income Three Months Ended April 1, 2016 April 3, 2015 FSS North America $ 137.2 $ 127.6 FSS International 24.6 20.3 Uniform 43.7 41.6 205.5 189.5 Corporate (33.4 ) (34.7 ) Operating Income 172.1 154.8 Interest and Other Financing Costs, net (71.7 ) (71.2 ) Income Before Income Taxes $ 100.4 $ 83.6 Sales Six Months Ended April 1, 2016 April 3, 2015 FSS North America $ 5,142.9 $ 5,083.5 FSS International 1,358.9 1,458.4 Uniform 783.3 755.1 $ 7,285.1 $ 7,297.0 Operating Income Six Months Ended April 1, 2016 April 3, 2015 FSS North America $ 305.5 $ 289.9 FSS International 54.6 51.0 Uniform 94.1 96.2 454.2 437.1 Corporate (68.0 ) (80.4 ) Operating Income 386.2 356.7 Interest and Other Financing Costs, net (143.1 ) (143.1 ) Income Before Income Taxes $ 243.1 $ 213.6

Fair Value of Financial Assets

Fair Value of Financial Assets and Financial Liabilities	6 Months Ended
	Apr. 01, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Assets and Financial Liabilities	FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES: Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value are classified based upon the level of judgment associated with the inputs used to measure their fair value. The hierarchical levels related to the subjectivity of the valuation inputs are defined as follows: • Level 1—inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets • Level 2—inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument • Level 3—inputs to the valuation methodology are unobservable and significant to the fair value measurement Recurring Fair Value Measurements The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, borrowings and derivatives. Management believes that the carrying value of cash and cash equivalents, accounts receivable and accounts payable are representative of their respective fair values. In conjunction with the fair value measurement of the derivative instruments, the Company made an accounting policy election to measure the credit risk of its derivative instruments that are subject to master netting agreements on a net basis by counterparty portfolio. The fair value of the Company’s debt at April 1, 2016 and October 2, 2015 was $5,517.1 million and $5,341.3 million , respectively. The carrying value of the Company’s debt at April 1, 2016 and October 2, 2015 was $5,408.4 million and $5,266.0 million , respectively. The fair values were computed using market quotes, if available, or based on discounted cash flows using market interest rates as of the end of the respective periods. The inputs utilized in estimating the fair value of the Company's debt has been classified as level 2 in the fair value hierarchy levels.

Condensed Consolidating Financi

Condensed Consolidating Financial Statements of Aramark and Subsidiaries	6 Months Ended
	Apr. 01, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements of Aramark and Subsidiaries	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF ARAMARK AND SUBSIDIARIES: The following condensed consolidating financial statements of the Company have been prepared pursuant to Rule 3-10 of Regulation S-X. These condensed consolidating financial statements have been prepared from the Company’s financial information on the same basis of accounting as the condensed consolidated financial statements. Interest expense and certain other costs are partially allocated to all of the subsidiaries of the Company. Goodwill and other intangible assets have been allocated to the subsidiaries based on management’s estimates. The 5.75% Senior Notes due March 2020 ("2020 Notes") and the 2024 Notes are obligations of the Company's wholly-owned subsidiary, Aramark Services, Inc., and are each jointly and severally guaranteed on a senior unsecured basis by the Company and substantially all of the Company’s existing and future domestic subsidiaries (excluding the Receivables Facility subsidiary) (“Guarantors”). Each of the Guarantors is wholly-owned, directly or indirectly, by the Company. All other subsidiaries of the Company, either direct or indirect, do not guarantee the 2020 Notes or the 2024 Notes (“Non-Guarantors”). The Guarantors also guarantee certain other debt. CONDENSED CONSOLIDATING BALANCE SHEETS April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 37,571 $ 32,270 $ 77,878 $ — $ 147,724 Receivables — 81 286,950 1,186,623 — 1,473,654 Inventories, at lower of cost or market — 15,076 490,462 70,010 — 575,548 Prepayments and other current assets — 53,035 74,261 97,049 — 224,345 Total current assets 5 105,763 883,943 1,431,560 — 2,421,271 Property and Equipment, net — 22,116 776,377 191,263 — 989,756 Goodwill — 173,104 3,982,737 436,117 — 4,591,958 Investment in and Advances to Subsidiaries 2,049,438 5,442,909 600,040 163,744 (8,256,131 ) — Other Intangible Assets — 29,730 934,777 107,675 — 1,072,182 Other Assets — 41,941 956,527 256,787 (2,002 ) 1,253,253 $ 2,049,443 $ 5,815,563 $ 8,134,401 $ 2,587,146 $ (8,258,133 ) $ 10,328,420 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 21,951 $ 13,106 $ 7,184 $ — $ 42,241 Accounts payable — 141,250 340,986 267,429 — 749,665 Accrued expenses and other liabilities 100 118,329 709,217 280,040 (180 ) 1,107,506 Total current liabilities 100 281,530 1,063,309 554,653 (180 ) 1,899,412 Long-term Borrowings — 4,626,718 43,002 696,392 — 5,366,112 Deferred Income Taxes and Other Noncurrent Liabilities — 398,250 556,445 48,878 — 1,003,573 Intercompany Payable — — 4,714,765 1,310,949 (6,025,714 ) — Redeemable Noncontrolling Interest — — 9,980 — — 9,980 Total Stockholders' Equity 2,049,343 509,065 1,746,900 (23,726 ) (2,232,239 ) 2,049,343 $ 2,049,443 $ 5,815,563 $ 8,134,401 $ 2,587,146 $ (8,258,133 ) $ 10,328,420 CONDENSED CONSOLIDATING BALANCE SHEETS October 2, 2015 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 31,792 $ 42,811 $ 47,808 $ — $ 122,416 Receivables — 3,721 295,618 1,145,235 — 1,444,574 Inventories, at lower of cost or market — 15,981 487,551 71,731 — 575,263 Prepayments and other current assets — 59,706 74,395 102,769 — 236,870 Total current assets 5 111,200 900,375 1,367,543 — 2,379,123 Property and Equipment, net — 20,713 785,274 153,358 — 959,345 Goodwill — 173,104 3,982,737 403,127 — 4,558,968 Investment in and Advances to Subsidiaries 1,883,454 5,586,010 479,517 16,121 (7,965,102 ) — Other Intangible Assets — 29,729 985,449 96,802 — 1,111,980 Other Assets — 40,128 919,811 229,004 (2,002 ) 1,186,941 $ 1,883,459 $ 5,960,884 $ 8,053,163 $ 2,265,955 $ (7,967,104 ) $ 10,196,357 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 21,921 $ 13,013 $ 46,493 $ — $ 81,427 Accounts payable — 152,844 419,188 278,008 — 850,040 Accrued expenses and other liabilities 100 135,540 818,610 295,183 88 1,249,521 Total current liabilities 100 310,305 1,250,811 619,684 88 2,180,988 Long-term Borrowings — 4,366,341 44,464 773,792 — 5,184,597 Deferred Income Taxes and Other Noncurrent Liabilities — 415,284 500,632 21,395 — 937,311 Intercompany Payable — — 5,096,806 1,075,836 (6,172,642 ) — Redeemable Noncontrolling Interest — — 10,102 — — 10,102 Total Stockholders' Equity 1,883,359 868,954 1,150,348 (224,752 ) (1,794,550 ) 1,883,359 $ 1,883,459 $ 5,960,884 $ 8,053,163 $ 2,265,955 $ (7,967,104 ) $ 10,196,357 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 253,674 $ 2,433,802 $ 887,346 $ — $ 3,574,822 Costs and Expenses: — — — — — — Cost of services provided — 235,755 2,133,606 840,349 — 3,209,710 Depreciation and amortization — 4,405 99,303 16,583 — 120,291 Selling and general corporate expenses — 35,583 32,483 4,641 — 72,707 Interest and other financing costs, net — 66,881 (711 ) 5,581 — 71,751 Expense allocations — (61,435 ) 44,928 16,507 — — — 281,189 2,309,609 883,661 — 3,474,459 Income (Loss) before Income Taxes — (27,515 ) 124,193 3,685 — 100,363 Provision (Benefit) for Income Taxes — (9,753 ) 42,545 1,074 — 33,866 Equity in Net Income of Subsidiaries 66,354 — — — (66,354 ) — Net income (loss) 66,354 (17,762 ) 81,648 2,611 (66,354 ) 66,497 Less: Net income attributable to noncontrolling interest — — 143 — — 143 Net income (loss) attributable to Aramark stockholders 66,354 (17,762 ) 81,505 2,611 (66,354 ) 66,354 Other comprehensive income (loss), net of tax 8,468 (18,326 ) (1,720 ) 43,895 (23,849 ) 8,468 Comprehensive income (loss) attributable to Aramark stockholders $ 74,822 $ (36,088 ) $ 79,785 $ 46,506 $ (90,203 ) $ 74,822 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the six months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 510,417 $ 4,950,869 $ 1,823,811 $ — $ 7,285,097 Costs and Expenses: Cost of services provided — 470,729 4,333,350 1,700,154 — 6,504,233 Depreciation and amortization — 7,868 205,580 34,361 — 247,809 Selling and general corporate expenses — 72,429 64,976 9,443 — 146,848 Interest and other financing costs, net — 130,464 (1,160 ) 13,767 — 143,071 Expense allocations (155,485 ) 142,479 13,006 — — — 526,005 4,745,225 1,770,731 — 7,041,961 Income (Loss) before Income Taxes — (15,588 ) 205,644 53,080 — 243,136 Provision (Benefit) for Income Taxes — (4,924 ) 69,319 18,808 — 83,203 Equity in Net Income of Subsidiaries 159,697 — — — (159,697 ) — Net income (loss) 159,697 (10,664 ) 136,325 34,272 (159,697 ) 159,933 Less: Net income attributable to noncontrolling interest — — 236 — — 236 Net income (loss) attributable to Aramark stockholders 159,697 (10,664 ) 136,089 34,272 (159,697 ) 159,697 Other comprehensive income (loss), net of tax 13,470 (8,441 ) (3,282 ) 29,930 (18,207 ) 13,470 Comprehensive income (loss) attributable to Aramark stockholders $ 173,167 $ (19,105 ) $ 132,807 $ 64,202 $ (177,904 ) $ 173,167 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended April 3, 2015 ( in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 253,276 $ 2,394,740 $ 946,611 $ — $ 3,594,627 Costs and Expenses: Cost of services provided — 224,741 2,131,669 882,804 — 3,239,214 Depreciation and amortization — 2,840 103,693 18,609 — 125,142 Selling and general corporate expenses 276 37,074 33,876 4,192 — 75,418 Interest and other financing costs — 64,064 (445 ) 7,587 — 71,206 Expense allocations (276 ) (79,788 ) 70,083 9,981 — — — 248,931 2,338,876 923,173 — 3,510,980 Income before Income Taxes — 4,345 55,864 23,438 — 83,647 Provision for Income Taxes — 1,456 14,234 7,852 — 23,542 Equity in Net Income of Subsidiaries 59,823 — — — (59,823 ) — Net income 59,823 2,889 41,630 15,586 (59,823 ) 60,105 Less: Net income attributable to noncontrolling interest — — 282 — — 282 Net income attributable to Aramark stockholders 59,823 2,889 41,348 15,586 (59,823 ) 59,823 Other comprehensive loss, net of tax (23,399 ) (15,496 ) (1,293 ) (25,930 ) 42,719 (23,399 ) Comprehensive income (loss) attributable to Aramark stockholders $ 36,424 $ (12,607 ) $ 40,055 $ (10,344 ) $ (17,104 ) $ 36,424 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the six months ended April 3, 2015 ( in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 501,645 $ 4,821,638 $ 1,973,697 $ — $ 7,296,980 Costs and Expenses: Cost of services provided — 433,628 4,263,364 1,829,503 — 6,526,495 Depreciation and amortization — 5,504 205,157 39,764 — 250,425 Selling and general corporate expenses 1,359 85,196 68,382 8,367 — 163,304 Interest and other financing costs — 127,955 (914 ) 16,088 — 143,129 Expense allocations (1,359 ) (162,804 ) 142,177 21,986 — — — 489,479 4,678,166 1,915,708 — 7,083,353 Income before Income Taxes — 12,166 143,472 57,989 — 213,627 Provision for Income Taxes — 4,262 43,419 20,221 — 67,902 Equity in Net Income of Subsidiaries 145,320 — — — (145,320 ) — Net income 145,320 7,904 100,053 37,768 (145,320 ) 145,725 Less: Net income attributable to noncontrolling interest — — 405 — — 405 Net income attributable to Aramark stockholders 145,320 7,904 99,648 37,768 (145,320 ) 145,320 Other comprehensive income (loss), net of tax (56,388 ) (15,120 ) (3,289 ) (69,764 ) 88,173 (56,388 ) Comprehensive income (loss) attributable to Aramark stockholders $ 88,932 $ (7,216 ) $ 96,359 $ (31,996 ) $ (57,147 ) $ 88,932 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ (12,534 ) $ 218,921 $ (102,295 ) $ 105,707 $ 209,799 Cash flows from investing activities: Purchases of property and equipment, client contract investments and other — (10,715 ) (198,294 ) (28,824 ) — (237,833 ) Disposals of property and equipment — — 4,000 — — 4,000 Acquisitions of businesses, net of cash acquired — — (232 ) (57,864 ) — (58,096 ) Other investing activities — (1,266 ) 3,620 241 — 2,595 Net cash used in investing activities — (11,981 ) (190,906 ) (86,447 ) — (289,334 ) Cash flows from financing activities: Proceeds from long-term borrowings — 393,969 — 559 — 394,528 Payments of long-term borrowings — (122,818 ) (7,589 ) (140,968 ) — (271,375 ) Payments of dividends — (45,795 ) — — — (45,795 ) Proceeds from issuance of common stock — 16,524 — — — 16,524 Other financing activities — 13,406 (2,087 ) (358 ) — 10,961 Change in intercompany, net — (224,992 ) (28,880 ) 359,579 (105,707 ) — Net cash provided by (used in) financing activities — 30,294 (38,556 ) 218,812 (105,707 ) 104,843 Increase (decrease) in cash and cash equivalents — 5,779 (10,541 ) 30,070 — 25,308 Cash and cash equivalents, beginning of period 5 31,792 42,811 47,808 — 122,416 Cash and cash equivalents, end of period $ 5 $ 37,571 $ 32,270 $ 77,878 $ — $ 147,724 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended April 3, 2015 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ (281 ) $ (25,095 ) $ (73,568 ) $ 180,161 $ (2,500 ) $ 78,717 Cash flows from investing activities: Purchases of property and equipment, client contract investments and other — (14,201 ) (182,601 ) (28,495 ) — (225,297 ) Disposals of property and equipment — 342 2,629 1,588 — 4,559 Acquisitions of businesses, net of cash acquired — — (1,474 ) — — (1,474 ) Other investing activities — 247 9,659 (7,665 ) — 2,241 Net cash used in investing activities — (13,612 ) (171,787 ) (34,572 ) — (219,971 ) Cash flows from financing activities: Proceeds from long-term borrowings — 125,800 — 46,551 — 172,351 Payments of long-term borrowings — (10,961 ) (7,165 ) (6,595 ) — (24,721 ) Payments of dividends — (40,685 ) — — — (40,685 ) Proceeds from issuance of common stock — 16,652 — — — 16,652 Other financing activities — 43,813 (2,718 ) (374 ) — 40,721 Change in intercompany, net 281 (101,264 ) 274,915 (176,432 ) 2,500 — Net cash provided by (used in) financing activities 281 33,355 265,032 (136,850 ) 2,500 164,318 Increase (decrease) in cash and cash equivalents — (5,352 ) 19,677 8,739 — 23,064 Cash and cash equivalents, beginning of period 5 26,284 41,639 43,762 — 111,690 Cash and cash equivalents, end of period $ 5 $ 20,932 $ 61,316 $ 52,501 $ — $ 134,754

Basis of Presentation and Sum21

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Apr. 01, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on December 1, 2015. The Condensed Consolidated Balance Sheet as of October 2, 2015 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company’s business activities and the possibility of changes in general economic conditions.
New Accounting Standard Updates	New Accounting Standard Updates In March 2016, the Financial Accounting Standards Board ("FASB") issued an accounting standard update ("ASU") to update several aspects of the accounting for share-based payment transactions, including the income tax consequences and classification of awards. The guidance is effective for the Company in the first quarter of fiscal 2018 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In February 2016, the FASB issued an ASU requiring lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and to disclose key information about lease arrangements. The guidance is effective for the Company in the first quarter of fiscal 2020 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In January 2016, the FASB issued an ASU to address certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The guidance is effective for the Company in the first quarter of fiscal 2019 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In November 2015, the FASB issued an ASU to simplify the presentation of deferred income taxes to require all deferred tax liabilities and assets to be classified as noncurrent in a classified statement of financial position. The company adopted the guidance in the second quarter of fiscal 2016 on a prospective basis, resulting in a reclassification of approximately $18.1 million from "Accrued expenses and other current liabilities" to "Deferred Income Taxes and Other Noncurrent Liabilities" in the Condensed Consolidated Balance Sheet. In July 2015, the FASB issued an ASU which changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. The guidance is effective for the Company in the first quarter of fiscal 2018 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In April 2015, the FASB issued an ASU on debt issuance costs which requires presentation on the balance sheet as a direct deduction from the debt liability, similar to the presentation of debt discounts, and will no longer be recorded as a separate asset. The Company adopted the retrospective guidance in the first quarter of fiscal 2016 (see Note 5). In June 2014, the FASB issued an ASU on stock compensation which requires that a performance target affecting vesting and that could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for the Company beginning in the first quarter of fiscal 2017. The Company is currently evaluating the impact of the pronouncement relative to its stock incentive awards. In May 2014, the FASB issued an ASU on revenue from contracts with customers which outlines a single comprehensive model to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. In July 2015, the FASB voted to defer the effective date of the new revenue standard by one year, but to permit entities to adopt one year earlier if they choose (i.e., the original effective date). The guidance is effective for the Company beginning in the first quarter of fiscal 2019. The Company is currently evaluating the impact of the pronouncement. In January 2014, the FASB issued an ASU which states that companies should not account for certain service concession arrangements with public-sector entities as leases and should not recognize the related infrastructure as property, plant and equipment. The Company adopted the guidance in the first quarter of fiscal 2016 which did not have a material impact on the condensed consolidated financial statements.
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 (loss), changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income (net of tax).
Other Assets	Other Assets Other assets consist primarily of investments in 50% or less owned entities, client contract investments, computer software costs and long-term receivables. Client contract investments generally represent a cash payment provided by the Company to help finance improvement or renovation at the facility from which the Company operates. These amounts are amortized over the contract period. If a contract is terminated prior to its maturity date, the Company is generally reimbursed for the unamortized client contract investment amount.
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, accounts receivable, accounts payable, borrowings and derivatives. Management believes that the carrying value of cash and cash equivalents, accounts receivable and accounts payable are representative of their respective fair values. In conjunction with the fair value measurement of the derivative instruments, the Company made an accounting policy election to measure the credit risk of its derivative instruments that are subject to master netting agreements on a net basis by counterparty portfolio.

Basis of Presentation and Sum22

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Apr. 01, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Components of Comprehensive Income (Loss)	The summary of the components of comprehensive income (loss) is as follows (in thousands): Three Months Ended April 1, 2016 April 3, 2015 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 66,497 $ 60,105 Foreign currency translation adjustments 23,611 (7,279 ) 16,332 (10,437 ) (3,184 ) (13,621 ) Fair value of cash flow hedges (12,998 ) 5,134 (7,864 ) (16,304 ) 6,526 (9,778 ) Other comprehensive income (loss) 10,613 (2,145 ) 8,468 (26,741 ) 3,342 (23,399 ) Comprehensive income 74,965 36,706 Less: Net income attributable to noncontrolling interest 143 282 Comprehensive income attributable to Aramark stockholders $ 74,822 $ 36,424 Six Months Ended April 1, 2016 April 3, 2015 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 159,933 $ 145,725 Foreign currency translation adjustments 13,048 (7,288 ) 5,760 (39,477 ) 1,645 (37,832 ) Fair value of cash flow hedges 3,081 4,629 7,710 (30,783 ) 12,227 (18,556 ) Other comprehensive income (loss) 16,129 (2,659 ) 13,470 (70,260 ) 13,872 (56,388 ) Comprehensive income 173,403 89,337 Less: Net income attributable to noncontrolling interest 236 405 Comprehensive income attributable to Aramark stockholders $ 173,167 $ 88,932
Schedule of Accumulated Other Comprehensive Income (Loss)	Accumulated other comprehensive loss consists of the following (in thousands): April 1, 2016 October 2, 2015 Pension plan adjustments $ (40,597 ) $ (40,597 ) Foreign currency translation adjustments (65,781 ) (71,541 ) Cash flow hedges (41,421 ) (49,131 ) Share of equity investee's accumulated other comprehensive loss (5,299 ) (5,299 ) $ (153,098 ) $ (166,568 )
Schedule of Equity Method Investments	Summarized financial information for AIM Services Co., Ltd. follows (in thousands): Three Months Ended April 1, 2016 April 3, 2015 Sales $ 349,723 $ 327,385 Gross profit 36,858 34,282 Net income 4,892 4,688 Six Months Ended April 1, 2016 April 3, 2015 Sales $ 691,819 $ 689,206 Gross profit 76,601 74,620 Net income 11,916 11,272

Goodwill and Other Intangible23

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Apr. 01, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill Assets by Segment	Changes in total goodwill during the six months ended April 1, 2016 follow (in thousands): Segment October 2, 2015 Acquisition Translation April 1, 2016 FSS North America $ 3,583,365 $ — $ 20 $ 3,583,385 FSS International 400,824 39,346 (6,376 ) 433,794 Uniform 574,779 — — 574,779 $ 4,558,968 $ 39,346 $ (6,356 ) $ 4,591,958
Schedule of Other Intangible Assets	Other intangible assets consist of the following (in thousands): April 1, 2016 October 2, 2015 Gross Accumulated Net Gross Accumulated Net Customer relationship assets $ 1,854,707 $ (1,544,161 ) $ 310,546 $ 1,859,689 $ (1,494,885 ) $ 364,804 Trade names 763,269 (1,633 ) 761,636 748,809 (1,633 ) 747,176 $ 2,617,976 $ (1,545,794 ) $ 1,072,182 $ 2,608,498 $ (1,496,518 ) $ 1,111,980

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Apr. 01, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Borrowings	Long-term borrowings are summarized in the following table (in thousands): April 1, October 2, Senior secured revolving credit facility, due February 2019 $ — $ 70,000 Senior secured term loan facility, due July 2016 — 74,130 Senior secured term loan facility, due September 2019 1,130,769 1,189,371 Senior secured term loan facility, due February 2021 2,473,226 2,489,235 5.75% senior notes, due March 2020 991,493 990,540 5.125% senior notes, due January 2024 394,151 — Receivables Facility, due May 2017 350,000 350,000 Capital leases 56,282 57,660 Other 12,432 45,088 5,408,353 5,266,024 Less—current portion (42,241 ) (81,427 ) $ 5,366,112 $ 5,184,597

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Apr. 01, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)	The following table summarizes the net of tax effect of our derivatives designated as cash flow hedging instruments on Comprehensive Income (in thousands): Three Months Ended April 1, 2016 April 3, 2015 Interest rate swap agreements $ (6,629 ) $ (9,819 ) Cross currency swap agreements — 5,786 $ (6,629 ) $ (4,033 ) Six Months Ended April 1, 2016 April 3, 2015 Interest rate swap agreements $ 4,453 $ (17,065 ) Cross currency swap agreements (2,074 ) 9,528 $ 2,379 $ (7,537 )
Schedule of Derivative Instruments, Balance Sheet Presentation	The following table summarizes the location and fair value, using Level 2 inputs, of the Company’s derivatives designated and not designated as hedging instruments in the Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location April 1, 2016 October 2, 2015 ASSETS Designated as hedging instruments: Cross currency swap agreements Prepayments $ — $ 7,523 $ — $ 7,523 LIABILITIES Designated as hedging instruments: Interest rate swap agreements Accrued expenses $ 1,447 $ 6,086 Interest rate swap agreements Other Noncurrent Liabilities 49,041 51,762 50,488 57,848 Not designated as hedging instruments: Foreign currency forward exchange contracts Accounts Payable 951 922 Gasoline and diesel fuel agreements Accounts Payable 7,266 4,419 8,217 5,341 $ 58,705 $ 63,189
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 (gain) loss reclassified from “Accumulated other comprehensive loss” into earnings for derivatives designated as hedging instruments and the location of (gain) loss for the Company's derivatives not designated as hedging instruments in the Condensed Consolidated Statements of Income (in thousands): Three Months Ended Account April 1, 2016 April 3, 2015 Designated as hedging instruments: Interest rate swap agreements Interest Expense $ 9,088 $ 7,962 Cross currency swap agreements Interest Expense — (4,134 ) 9,088 3,828 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided $ 4,571 $ 1,086 Foreign currency forward exchange contracts Interest Expense 4,315 (2,976 ) 8,886 (1,890 ) $ 17,974 $ 1,938 Six Months Ended Account April 1, 2016 April 3, 2015 Designated as hedging instruments: Interest rate swap agreements Interest Expense $ 18,105 $ 15,620 Cross currency swap agreements Interest Expense 2,061 (7,557 ) 20,166 8,063 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided $ 7,076 $ 5,399 Foreign currency forward exchange contracts Interest Expense (775 ) (4,557 ) 6,301 842 $ 26,467 $ 8,905

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Apr. 01, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended April 1, 2016 April 3, 2015 April 1, 2016 April 3, 2015 Earnings: Net income attributable to Aramark stockholders $66,354 $59,823 $159,697 $145,320 Shares: Basic weighted-average shares outstanding 241,901 237,453 241,205 236,040 Effect of dilutive securities 6,369 8,566 6,808 9,341 Diluted weighted-average shares outstanding 248,270 246,019 248,013 245,381 Basic Earnings Per Share: Net income attributable to Aramark stockholders $0.27 $0.25 $0.66 $0.62 Diluted Earnings Per Share: Net income attributable to Aramark stockholders $0.27 $0.24 $0.64 $0.59

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended
	Apr. 01, 2016
Segment Reporting [Abstract]
Schedule of Sales by Segment	Financial information by segment follows (in millions): Sales Three Months Ended April 1, 2016 April 3, 2015 FSS North America $ 2,520.2 $ 2,519.1 FSS International 664.0 699.7 Uniform 390.6 375.8 $ 3,574.8 $ 3,594.6 Operating Income Three Months Ended April 1, 2016 April 3, 2015 FSS North America $ 137.2 $ 127.6 FSS International 24.6 20.3 Uniform 43.7 41.6 205.5 189.5 Corporate (33.4 ) (34.7 ) Operating Income 172.1 154.8 Interest and Other Financing Costs, net (71.7 ) (71.2 ) Income Before Income Taxes $ 100.4 $ 83.6 Sales Six Months Ended April 1, 2016 April 3, 2015 FSS North America $ 5,142.9 $ 5,083.5 FSS International 1,358.9 1,458.4 Uniform 783.3 755.1 $ 7,285.1 $ 7,297.0
Schedule of Operating Income by Segment	Operating Income Six Months Ended April 1, 2016 April 3, 2015 FSS North America $ 305.5 $ 289.9 FSS International 54.6 51.0 Uniform 94.1 96.2 454.2 437.1 Corporate (68.0 ) (80.4 ) Operating Income 386.2 356.7 Interest and Other Financing Costs, net (143.1 ) (143.1 ) Income Before Income Taxes $ 243.1 $ 213.6

Condensed Consolidating Finan28

Condensed Consolidating Financial Statements of Aramark and Subsidiaries (Tables)	6 Months Ended
	Apr. 01, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Consolidated Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEETS April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 37,571 $ 32,270 $ 77,878 $ — $ 147,724 Receivables — 81 286,950 1,186,623 — 1,473,654 Inventories, at lower of cost or market — 15,076 490,462 70,010 — 575,548 Prepayments and other current assets — 53,035 74,261 97,049 — 224,345 Total current assets 5 105,763 883,943 1,431,560 — 2,421,271 Property and Equipment, net — 22,116 776,377 191,263 — 989,756 Goodwill — 173,104 3,982,737 436,117 — 4,591,958 Investment in and Advances to Subsidiaries 2,049,438 5,442,909 600,040 163,744 (8,256,131 ) — Other Intangible Assets — 29,730 934,777 107,675 — 1,072,182 Other Assets — 41,941 956,527 256,787 (2,002 ) 1,253,253 $ 2,049,443 $ 5,815,563 $ 8,134,401 $ 2,587,146 $ (8,258,133 ) $ 10,328,420 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 21,951 $ 13,106 $ 7,184 $ — $ 42,241 Accounts payable — 141,250 340,986 267,429 — 749,665 Accrued expenses and other liabilities 100 118,329 709,217 280,040 (180 ) 1,107,506 Total current liabilities 100 281,530 1,063,309 554,653 (180 ) 1,899,412 Long-term Borrowings — 4,626,718 43,002 696,392 — 5,366,112 Deferred Income Taxes and Other Noncurrent Liabilities — 398,250 556,445 48,878 — 1,003,573 Intercompany Payable — — 4,714,765 1,310,949 (6,025,714 ) — Redeemable Noncontrolling Interest — — 9,980 — — 9,980 Total Stockholders' Equity 2,049,343 509,065 1,746,900 (23,726 ) (2,232,239 ) 2,049,343 $ 2,049,443 $ 5,815,563 $ 8,134,401 $ 2,587,146 $ (8,258,133 ) $ 10,328,420 CONDENSED CONSOLIDATING BALANCE SHEETS October 2, 2015 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 31,792 $ 42,811 $ 47,808 $ — $ 122,416 Receivables — 3,721 295,618 1,145,235 — 1,444,574 Inventories, at lower of cost or market — 15,981 487,551 71,731 — 575,263 Prepayments and other current assets — 59,706 74,395 102,769 — 236,870 Total current assets 5 111,200 900,375 1,367,543 — 2,379,123 Property and Equipment, net — 20,713 785,274 153,358 — 959,345 Goodwill — 173,104 3,982,737 403,127 — 4,558,968 Investment in and Advances to Subsidiaries 1,883,454 5,586,010 479,517 16,121 (7,965,102 ) — Other Intangible Assets — 29,729 985,449 96,802 — 1,111,980 Other Assets — 40,128 919,811 229,004 (2,002 ) 1,186,941 $ 1,883,459 $ 5,960,884 $ 8,053,163 $ 2,265,955 $ (7,967,104 ) $ 10,196,357 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 21,921 $ 13,013 $ 46,493 $ — $ 81,427 Accounts payable — 152,844 419,188 278,008 — 850,040 Accrued expenses and other liabilities 100 135,540 818,610 295,183 88 1,249,521 Total current liabilities 100 310,305 1,250,811 619,684 88 2,180,988 Long-term Borrowings — 4,366,341 44,464 773,792 — 5,184,597 Deferred Income Taxes and Other Noncurrent Liabilities — 415,284 500,632 21,395 — 937,311 Intercompany Payable — — 5,096,806 1,075,836 (6,172,642 ) — Redeemable Noncontrolling Interest — — 10,102 — — 10,102 Total Stockholders' Equity 1,883,359 868,954 1,150,348 (224,752 ) (1,794,550 ) 1,883,359 $ 1,883,459 $ 5,960,884 $ 8,053,163 $ 2,265,955 $ (7,967,104 ) $ 10,196,357
Schedule of Condensed Consolidated Income Statement	CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 253,674 $ 2,433,802 $ 887,346 $ — $ 3,574,822 Costs and Expenses: — — — — — — Cost of services provided — 235,755 2,133,606 840,349 — 3,209,710 Depreciation and amortization — 4,405 99,303 16,583 — 120,291 Selling and general corporate expenses — 35,583 32,483 4,641 — 72,707 Interest and other financing costs, net — 66,881 (711 ) 5,581 — 71,751 Expense allocations — (61,435 ) 44,928 16,507 — — — 281,189 2,309,609 883,661 — 3,474,459 Income (Loss) before Income Taxes — (27,515 ) 124,193 3,685 — 100,363 Provision (Benefit) for Income Taxes — (9,753 ) 42,545 1,074 — 33,866 Equity in Net Income of Subsidiaries 66,354 — — — (66,354 ) — Net income (loss) 66,354 (17,762 ) 81,648 2,611 (66,354 ) 66,497 Less: Net income attributable to noncontrolling interest — — 143 — — 143 Net income (loss) attributable to Aramark stockholders 66,354 (17,762 ) 81,505 2,611 (66,354 ) 66,354 Other comprehensive income (loss), net of tax 8,468 (18,326 ) (1,720 ) 43,895 (23,849 ) 8,468 Comprehensive income (loss) attributable to Aramark stockholders $ 74,822 $ (36,088 ) $ 79,785 $ 46,506 $ (90,203 ) $ 74,822 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the six months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 510,417 $ 4,950,869 $ 1,823,811 $ — $ 7,285,097 Costs and Expenses: Cost of services provided — 470,729 4,333,350 1,700,154 — 6,504,233 Depreciation and amortization — 7,868 205,580 34,361 — 247,809 Selling and general corporate expenses — 72,429 64,976 9,443 — 146,848 Interest and other financing costs, net — 130,464 (1,160 ) 13,767 — 143,071 Expense allocations (155,485 ) 142,479 13,006 — — — 526,005 4,745,225 1,770,731 — 7,041,961 Income (Loss) before Income Taxes — (15,588 ) 205,644 53,080 — 243,136 Provision (Benefit) for Income Taxes — (4,924 ) 69,319 18,808 — 83,203 Equity in Net Income of Subsidiaries 159,697 — — — (159,697 ) — Net income (loss) 159,697 (10,664 ) 136,325 34,272 (159,697 ) 159,933 Less: Net income attributable to noncontrolling interest — — 236 — — 236 Net income (loss) attributable to Aramark stockholders 159,697 (10,664 ) 136,089 34,272 (159,697 ) 159,697 Other comprehensive income (loss), net of tax 13,470 (8,441 ) (3,282 ) 29,930 (18,207 ) 13,470 Comprehensive income (loss) attributable to Aramark stockholders $ 173,167 $ (19,105 ) $ 132,807 $ 64,202 $ (177,904 ) $ 173,167 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended April 3, 2015 ( in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 253,276 $ 2,394,740 $ 946,611 $ — $ 3,594,627 Costs and Expenses: Cost of services provided — 224,741 2,131,669 882,804 — 3,239,214 Depreciation and amortization — 2,840 103,693 18,609 — 125,142 Selling and general corporate expenses 276 37,074 33,876 4,192 — 75,418 Interest and other financing costs — 64,064 (445 ) 7,587 — 71,206 Expense allocations (276 ) (79,788 ) 70,083 9,981 — — — 248,931 2,338,876 923,173 — 3,510,980 Income before Income Taxes — 4,345 55,864 23,438 — 83,647 Provision for Income Taxes — 1,456 14,234 7,852 — 23,542 Equity in Net Income of Subsidiaries 59,823 — — — (59,823 ) — Net income 59,823 2,889 41,630 15,586 (59,823 ) 60,105 Less: Net income attributable to noncontrolling interest — — 282 — — 282 Net income attributable to Aramark stockholders 59,823 2,889 41,348 15,586 (59,823 ) 59,823 Other comprehensive loss, net of tax (23,399 ) (15,496 ) (1,293 ) (25,930 ) 42,719 (23,399 ) Comprehensive income (loss) attributable to Aramark stockholders $ 36,424 $ (12,607 ) $ 40,055 $ (10,344 ) $ (17,104 ) $ 36,424 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the six months ended April 3, 2015 ( in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Sales $ — $ 501,645 $ 4,821,638 $ 1,973,697 $ — $ 7,296,980 Costs and Expenses: Cost of services provided — 433,628 4,263,364 1,829,503 — 6,526,495 Depreciation and amortization — 5,504 205,157 39,764 — 250,425 Selling and general corporate expenses 1,359 85,196 68,382 8,367 — 163,304 Interest and other financing costs — 127,955 (914 ) 16,088 — 143,129 Expense allocations (1,359 ) (162,804 ) 142,177 21,986 — — — 489,479 4,678,166 1,915,708 — 7,083,353 Income before Income Taxes — 12,166 143,472 57,989 — 213,627 Provision for Income Taxes — 4,262 43,419 20,221 — 67,902 Equity in Net Income of Subsidiaries 145,320 — — — (145,320 ) — Net income 145,320 7,904 100,053 37,768 (145,320 ) 145,725 Less: Net income attributable to noncontrolling interest — — 405 — — 405 Net income attributable to Aramark stockholders 145,320 7,904 99,648 37,768 (145,320 ) 145,320 Other comprehensive income (loss), net of tax (56,388 ) (15,120 ) (3,289 ) (69,764 ) 88,173 (56,388 ) Comprehensive income (loss) attributable to Aramark stockholders $ 88,932 $ (7,216 ) $ 96,359 $ (31,996 ) $ (57,147 ) $ 88,932
Schedule of Condensed Consolidated Cash Flow Statement	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ (12,534 ) $ 218,921 $ (102,295 ) $ 105,707 $ 209,799 Cash flows from investing activities: Purchases of property and equipment, client contract investments and other — (10,715 ) (198,294 ) (28,824 ) — (237,833 ) Disposals of property and equipment — — 4,000 — — 4,000 Acquisitions of businesses, net of cash acquired — — (232 ) (57,864 ) — (58,096 ) Other investing activities — (1,266 ) 3,620 241 — 2,595 Net cash used in investing activities — (11,981 ) (190,906 ) (86,447 ) — (289,334 ) Cash flows from financing activities: Proceeds from long-term borrowings — 393,969 — 559 — 394,528 Payments of long-term borrowings — (122,818 ) (7,589 ) (140,968 ) — (271,375 ) Payments of dividends — (45,795 ) — — — (45,795 ) Proceeds from issuance of common stock — 16,524 — — — 16,524 Other financing activities — 13,406 (2,087 ) (358 ) — 10,961 Change in intercompany, net — (224,992 ) (28,880 ) 359,579 (105,707 ) — Net cash provided by (used in) financing activities — 30,294 (38,556 ) 218,812 (105,707 ) 104,843 Increase (decrease) in cash and cash equivalents — 5,779 (10,541 ) 30,070 — 25,308 Cash and cash equivalents, beginning of period 5 31,792 42,811 47,808 — 122,416 Cash and cash equivalents, end of period $ 5 $ 37,571 $ 32,270 $ 77,878 $ — $ 147,724 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended April 3, 2015 (in thousands) Aramark (Parent) Aramark Services, Inc. (Issuer) Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ (281 ) $ (25,095 ) $ (73,568 ) $ 180,161 $ (2,500 ) $ 78,717 Cash flows from investing activities: Purchases of property and equipment, client contract investments and other — (14,201 ) (182,601 ) (28,495 ) — (225,297 ) Disposals of property and equipment — 342 2,629 1,588 — 4,559 Acquisitions of businesses, net of cash acquired — — (1,474 ) — — (1,474 ) Other investing activities — 247 9,659 (7,665 ) — 2,241 Net cash used in investing activities — (13,612 ) (171,787 ) (34,572 ) — (219,971 ) Cash flows from financing activities: Proceeds from long-term borrowings — 125,800 — 46,551 — 172,351 Payments of long-term borrowings — (10,961 ) (7,165 ) (6,595 ) — (24,721 ) Payments of dividends — (40,685 ) — — — (40,685 ) Proceeds from issuance of common stock — 16,652 — — — 16,652 Other financing activities — 43,813 (2,718 ) (374 ) — 40,721 Change in intercompany, net 281 (101,264 ) 274,915 (176,432 ) 2,500 — Net cash provided by (used in) financing activities 281 33,355 265,032 (136,850 ) 2,500 164,318 Increase (decrease) in cash and cash equivalents — (5,352 ) 19,677 8,739 — 23,064 Cash and cash equivalents, beginning of period 5 26,284 41,639 43,762 — 111,690 Cash and cash equivalents, end of period $ 5 $ 20,932 $ 61,316 $ 52,501 $ — $ 134,754

Basis of Presentation and Sum29

Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016USD ($)country	Apr. 03, 2015USD ($)	Apr. 01, 2016USD ($)countrysegment	Apr. 03, 2015USD ($)	Oct. 02, 2015USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of reportable segments | segment			3
Capital investments related to client contracts	$ 815		$ 815		$ 782.7
AIM Services Co., Ltd
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage	50.00%		50.00%
Equity method investments	$ 164.8		$ 164.8		$ 152.5
Income from equity method investments	$ 1.9	$ 1.8	$ 4.9	$ 4.7
Maximum
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage	50.00%		50.00%
Building
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Impairment of long-lived assets to be disposed of			$ 1.7
Foreign Countries Outside North America
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of foreign countries in which entity operates | country	19		19

Basis of Presentation and Sum30

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Components of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Pre-Tax Amount
Foreign currency translation adjustments	$ 23,611	$ (10,437)	$ 13,048	$ (39,477)
Fair value of cash flow hedges	(12,998)	(16,304)	3,081	(30,783)
Other comprehensive income (loss)	10,613	(26,741)	16,129	(70,260)
Tax Effect
Foreign currency translation adjustments	(7,279)	(3,184)	(7,288)	1,645
Fair value of cash flow hedges	5,134	6,526	4,629	12,227
Other comprehensive income (loss)	2,145	(3,342)	2,659	(13,872)
After-Tax Amount
Net income	66,497	60,105	159,933	145,725
Foreign currency translation adjustments	16,332	(13,621)	5,760	(37,832)
Fair value of cash flow hedges	(7,864)	(9,778)	7,710	(18,556)
Other comprehensive income (loss), net of tax	8,468	(23,399)	13,470	(56,388)
Comprehensive income	74,965	36,706	173,403	89,337
Less: Net income attributable to noncontrolling interest	143	282	236	405
Comprehensive income attributable to Aramark stockholders	$ 74,822	$ 36,424	$ 173,167	$ 88,932

Basis of Presentation and Sum31

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pension plan adjustments	$ (40,597)	$ (40,597)
Foreign currency translation adjustments	(65,781)	(71,541)
Cash flow hedges	(41,421)	(49,131)
Share of equity investee's accumulated other comprehensive loss	(5,299)	(5,299)
Total	$ (153,098)	$ (166,568)

Basis of Presentation and Sum32

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Equity Method Investments (Details) - AIM Services Co., Ltd - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Schedule of Equity Method Investments [Line Items]
Sales	$ 349,723	$ 327,385	$ 691,819	$ 689,206
Gross profit	36,858	34,282	76,601	74,620
Net income	$ 4,892	$ 4,688	$ 11,916	$ 11,272

Acquisitions and Divestitures -

Acquisitions and Divestitures - Acquisition (Details) $ in Millions	3 Months Ended
	Apr. 01, 2016USD ($)
Avoca Handweavers Limited
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 57.9

Acquisitions and Divestitures34

Acquisitions and Divestitures - Divestiture (Details) - Aramark India Pvt Ltd $ in Millions	3 Months Ended
	Apr. 03, 2015USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on disposition of business	$ 4.3
Gain (loss) on sale, net of tax	$ 1.8

Severance (Details)

Severance (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	12 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Oct. 02, 2015
Other Restructuring
Restructuring Cost and Reserve [Line Items]
Severance costs	$ 0	$ (2.1)	$ 8
Severance and related costs accrual	21.5		21.5	$ 26
Business Exit | FSS International
Restructuring Cost and Reserve [Line Items]
Severance costs				$ 4.4
Severance and related costs accrual	$ 1.5		$ 1.5

Goodwill and Other Intangible36

Goodwill and Other Intangible Assets - Schedule of Goodwill Assets by Segment (Details) $ in Thousands	6 Months Ended
	Apr. 01, 2016USD ($)
Goodwill [Roll Forward]
Balance at beginning of the period	$ 4,558,968
Acquisition	39,346
Translation	(6,356)
Balance at the end of the period	4,591,958
FSS North America
Goodwill [Roll Forward]
Balance at beginning of the period	3,583,365
Acquisition	0
Translation	20
Balance at the end of the period	3,583,385
FSS International
Goodwill [Roll Forward]
Balance at beginning of the period	400,824
Acquisition	39,346
Translation	(6,376)
Balance at the end of the period	433,794
Uniform
Goodwill [Roll Forward]
Balance at beginning of the period	574,779
Acquisition	0
Translation	0
Balance at the end of the period	$ 574,779

Goodwill and Other Intangible37

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015
Other Intangible Assets
Gross Amount	$ 2,617,976	$ 2,608,498
Accumulated Amortization	(1,545,794)	(1,496,518)
Net Amount	1,072,182	1,111,980
Customer Relationships
Other Intangible Assets
Gross Amount	1,854,707	1,859,689
Accumulated Amortization	(1,544,161)	(1,494,885)
Net Amount	310,546	364,804
Trade names
Other Intangible Assets
Gross Amount	763,269	748,809
Accumulated Amortization	(1,633)	(1,633)
Net Amount	$ 761,636	$ 747,176

Goodwill and Other Intangible38

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 01, 2016	Apr. 01, 2016	Apr. 03, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 54.7	$ 68
Customer Relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life		3 years
Customer Relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life		24 years
Customer Relationships | Weighted Average
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets, weighted average useful life		13 years
Trade names | Avoca Handweavers Limited
Finite-Lived Intangible Assets [Line Items]
Trade names acquired	$ 14.5

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Dec. 17, 2015	Oct. 02, 2015
Debt Instrument [Line Items]
Capital leases	$ 56,282		$ 57,660
Other	12,432		45,088
Debt and Capital lease obligations	5,408,353		5,266,024
Less-current portion	(42,241)		(81,427)
Long-Term Borrowings	5,366,112		5,184,597
Receivables Facility, due May 2017
Debt Instrument [Line Items]
Long-term debt	350,000		350,000
Senior Notes | 5.75% Senior Notes, due 2020
Debt Instrument [Line Items]
Long-term debt	991,493		990,540
Senior Notes | 5.125% Senior Notes, Due January 15, 2024
Debt Instrument [Line Items]
Long-term debt	394,151	$ 400,000	0
Revolving Credit Facility | Secured Debt
Debt Instrument [Line Items]
Long-term debt	0		70,000
Term Loan Facility Due July 2016 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	0		74,130
Term Loan Facility Due September 2019 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	1,130,769		1,189,371
Term Loan Facility Due February 2021 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 2,473,226		$ 2,489,235

Borrowings (Narrative) (Details

Borrowings (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Apr. 01, 2016	Apr. 01, 2016	Dec. 17, 2015	Oct. 02, 2015
Seasonal Tranche Available Under Receivable Facility
Debt Instrument [Line Items]
Long-term debt	$ 50,000	$ 50,000
Secured Debt | Term Loan Facility Due September 2019
Debt Instrument [Line Items]
Optional prepayments made in the quarter	60,000
Long-term debt	1,130,769	1,130,769		$ 1,189,371
Secured Debt | Term Loan Facility Due July 2016
Debt Instrument [Line Items]
Long-term debt	0	0		74,130
Secured Debt | Term Loan Facility Due July 2016 | U.S. dollar denominated term loans, Canadian subsidiary
Debt Instrument [Line Items]
Repayments of debt		74,100
Senior Notes | 5.125% Senior Notes, Due January 15, 2024
Debt Instrument [Line Items]
Long-term debt	$ 394,151	394,151	$ 400,000	0
Interest rate stated percentage			5.125%
Payments of financing costs		$ 6,000
New Accounting Pronouncement, Early Adoption, Effect | Long-term borrowings
Debt Instrument [Line Items]
Deferred finance costs				27,700
Accounting Standards Update 2015-03 | Other Assets
Debt Instrument [Line Items]
Deferred finance costs				$ 27,700

Derivative Instruments - Narrat

Derivative Instruments - Narrative (Details) $ in Thousands, € in Millions, £ in Millions, gal in Millions, CAD in Millions	3 Months Ended			6 Months Ended
	Apr. 01, 2016USD ($)	Jan. 01, 2016USD ($)	Apr. 03, 2015USD ($)	Apr. 01, 2016USD ($)gal	Apr. 03, 2015USD ($)	Apr. 01, 2016EUR (€)gal	Apr. 01, 2016USD ($)gal	Apr. 01, 2016CADgal	Apr. 01, 2016GBP (£)gal	Oct. 02, 2015USD ($)
Derivative [Line Items]
Cash flow hedge gain (loss)							$ (41,421)			$ (49,131)
Gain (loss) recognized in income	$ 17,974		$ 1,938	$ 26,467	$ 8,905
Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Net tax loss expected to be reclassified from accumulated other comprehensive loss				16,400
Not Designated as Hedging Instrument
Derivative [Line Items]
Gain (loss) recognized in income	8,886		(1,890)	6,301	842
Interest rate swap agreements | Designated as Hedging Instrument | Swap | Cash Flow Hedging
Derivative [Line Items]
Notional amount of derivative							2,600,000
Interest rate swap agreements matured	300,000
Cash flow hedge gain (loss)							$ (41,400)			$ (43,300)
Cross currency swap agreements | Designated as Hedging Instrument | Swap | Cash Flow Hedging
Derivative [Line Items]
Notional amount of derivative		$ 74,100
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion				1,100
Repayments of debt		$ 74,100
Proceeds from Hedge, Financing Activities				$ 5,700
Gasoline and diesel fuel agreements | Not Designated as Hedging Instrument | Swap
Derivative [Line Items]
Non monetary notional amount, entered in period (gallons) | gal				34.7
Non monetary notional amount of derivative (in gallons) | gal						40.5	40.5	40.5	40.5
Gain (loss) recognized in income	$ (1,900)		$ 800	$ (2,800)	$ (2,800)
Foreign currency forward exchange contracts | Not Designated as Hedging Instrument | Forward Contracts
Derivative [Line Items]
Notional amount of derivative						€ 26.3		CAD 157.5	£ 58.4

Derivative Instruments - Effect

Derivative Instruments - Effect on Other Comprehensive Income (Loss) (Details) - Designated as Hedging Instrument - Cash Flow Hedging - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Derivative [Line Items]
Gain (Loss) recognized in other comprehensive income	$ (6,629)	$ (4,033)	$ 2,379	$ (7,537)
Interest rate swap agreements
Derivative [Line Items]
Gain (Loss) recognized in other comprehensive income	(6,629)	(9,819)	4,453	(17,065)
Cross currency swap agreements
Derivative [Line Items]
Gain (Loss) recognized in other comprehensive income	$ 0	$ 5,786	$ (2,074)	$ 9,528

Derivative Instruments - Balanc

Derivative Instruments - Balance Sheet Presentation (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015
Derivative instruments
Fair value of derivative liabilities	$ 58,705	$ 63,189
Designated as Hedging Instrument
Derivative instruments
Fair value of derivative liabilities	50,488	57,848
Designated as Hedging Instrument | Cross currency swap agreements
Derivative instruments
Fair value of derivative assets	0	7,523
Designated as Hedging Instrument | Prepayments | Cross currency swap agreements
Derivative instruments
Fair value of derivative assets	0	7,523
Designated as Hedging Instrument | Accrued Expenses | Interest rate swap agreements
Derivative instruments
Fair value of derivative liabilities	1,447	6,086
Designated as Hedging Instrument | Other Noncurrent Liabilities | Interest rate swap agreements
Derivative instruments
Fair value of derivative liabilities	49,041	51,762
Not Designated as Hedging Instrument
Derivative instruments
Fair value of derivative liabilities	8,217	5,341
Not Designated as Hedging Instrument | Accounts Payable | Foreign currency forward exchange contracts
Derivative instruments
Fair value of derivative liabilities	951	922
Not Designated as Hedging Instrument | Accounts Payable | Gasoline and diesel fuel agreements
Derivative instruments
Fair value of derivative liabilities	$ 7,266	$ 4,419

Derivative Instruments - Locati

Derivative Instruments - Location of (Gain) Loss Reclassified from AOCI Into Earnings (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Derivative instruments
(Gain) loss recognized in income	$ 17,974	$ 1,938	$ 26,467	$ 8,905
Designated as Hedging Instrument | Cash Flow Hedging
Derivative instruments
(Gain) loss reclassified from AOCI	9,088	3,828	20,166	8,063
Designated as Hedging Instrument | Interest Expense | Cash Flow Hedging | Interest rate swap agreements
Derivative instruments
(Gain) loss reclassified from AOCI	9,088	7,962	(18,105)	15,620
Designated as Hedging Instrument | Interest Expense | Cash Flow Hedging | Cross currency swap agreements
Derivative instruments
(Gain) loss reclassified from AOCI	0	(4,134)	(2,061)	(7,557)
Not Designated as Hedging Instrument
Derivative instruments
(Gain) loss recognized in income	8,886	(1,890)	6,301	842
Not Designated as Hedging Instrument | Interest Expense | Foreign currency forward exchange contracts
Derivative instruments
(Gain) loss recognized in income	4,315	(2,976)	775	(4,557)
Not Designated as Hedging Instrument | Cost of services provided | Gasoline and diesel fuel agreements
Derivative instruments
(Gain) loss recognized in income	$ 4,571	$ 1,086	$ (7,076)	$ 5,399

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	May. 04, 2016
Class of Stock [Line Items]
Payments of dividends	$ 45,795	$ 40,685
Subsequent Event | Common Stock
Class of Stock [Line Items]
Dividends payable, amount per share (in dollars per share)			$ 0.095

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit on share-based compensation Expense	$ 5.5	$ 6.1	$ 11.5	$ 12.3
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 14.1	$ 15.7	$ 29.4	$ 31.5

Share-Based Compensation - Time

Share-Based Compensation - Time-Based Options Narrative (Details) - Time-Based Options - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			2.3
Time-based options, grants in period, weighted average grant date fair value (in dollars per share)			$ 9.21
Allocated share-based compensation expense	$ 4.8	$ 4.2	$ 9.7	$ 8.1

Share-Based Compensation - Perf

Share-Based Compensation - Performance-Based Options Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 03, 2015	Apr. 03, 2015
Performance-Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 2.1	$ 4.6

Share-Based Compensation - Ti49

Share-Based Compensation - Time-Based Restricted Stock Units ("RSUs") (Details) - Time-Based Restricted Stock Units (RSUs) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance stock units, granted (in shares)			0.6
Weighted average grant date fair value of performance stock units granted (in dollars per shares)			$ 31.91
Allocated share-based compensation expense	$ 5.4	$ 4.7	$ 11.1	$ 9.3

Share-Based Compensation - Pe50

Share-Based Compensation - Performance Stock Units Narrative (Details) - Performance Stock Units (PSUs) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance stock units, granted (in shares)			0.7
Weighted average grant date fair value of performance stock units granted (in dollars per shares)			$ 31.40
Allocated share-based compensation expense (less than)	$ 3.3	$ 4.2	$ 7.3	$ 8.5

Share-Based Compensation - Defe

Share-Based Compensation - Deferred Stock Units Narrative (Details) - Deferred Stock Units - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 0.4	$ 0.1	$ 0.7	$ 0.1
Deferred stock units, granted (in shares)			0.1
Weighted average grant date fair value of deferred stock units granted (in dollars per shares)			$ 32.48

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Earnings:
Net income attributable to Aramark stockholders	$ 66,354	$ 59,823	$ 159,697	$ 145,320
Shares:
Basic weighted-average shares outstanding (in shares)	241,901	237,453	241,205	236,040
Effect of dilutive securities (in shares)	6,369	8,566	6,808	9,341
Diluted weighted-average shares outstanding (in shares)	248,270	246,019	248,013	245,381
Basic Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ 0.27	$ 0.25	$ 0.66	$ 0.62
Diluted Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ 0.27	$ 0.24	$ 0.64	$ 0.59

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Share-based Compensation Award
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	4.5	2.8	3.9	2.2
Performance-Based Options and Performance Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	0.7	1.5	0.7	1.5

Commitments and Contingencies (

Commitments and Contingencies (Details)	6 Months Ended
	Apr. 01, 2016USD ($)
Loss Contingencies [Line Items]
Maximum potential liability from vehicle leases	$ 121,000,000
Residual value guarantee, value assumptions, terminal fair value of vehicles coming off lease	$ 0
Minimum
Loss Contingencies [Line Items]
Operating lease terms	1 year
Maximum
Loss Contingencies [Line Items]
Operating lease terms	8 years

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016USD ($)	Apr. 03, 2015USD ($)	Apr. 01, 2016USD ($)segment	Apr. 03, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Sales	$ 3,574,822	$ 3,594,627	$ 7,285,097	$ 7,296,980
Operating Income	172,114	154,853	386,207	356,756
Interest and Other Financing Costs, net	(71,751)	(71,206)	(143,071)	(143,129)
Income Before Income Taxes	100,363	83,647	243,136	213,627
FSS North America
Segment Reporting Information [Line Items]
Sales	2,520,200	2,519,100	5,142,900	5,083,500
FSS International
Segment Reporting Information [Line Items]
Sales	664,000	699,700	1,358,900	1,458,400
Uniform
Segment Reporting Information [Line Items]
Sales	390,600	375,800	783,300	755,100
Operating Segments
Segment Reporting Information [Line Items]
Operating Income	205,500	189,500	454,200	437,100
Operating Segments | FSS North America
Segment Reporting Information [Line Items]
Operating Income	137,200	127,600	305,500	289,900
Operating Segments | FSS International
Segment Reporting Information [Line Items]
Operating Income	24,600	20,300	54,600	51,000
Operating Segments | Uniform
Segment Reporting Information [Line Items]
Operating Income	43,700	41,600	94,100	96,200
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Operating Income	(33,400)	(34,700)	(68,000)	(80,400)
Reportable Operating Segments
Segment Reporting Information [Line Items]
Operating Income	172,100	154,800	386,200	356,700
Interest and Other Financing Costs, net	$ (71,700)	$ (71,200)	$ (143,100)	$ (143,100)

Fair Value of Financial Asset56

Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	Apr. 01, 2016	Oct. 02, 2015
Fair Value Disclosure | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 5,517.1	$ 5,341.3
Carrying Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt	$ 5,408.4	$ 5,266

Condensed Consolidating Finan57

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Narrative (Details)	Apr. 01, 2016
5.75% Senior Notes, due 2020 | Senior Notes
Condensed Financial Statements, Captions [Line Items]
Interest rate stated percentage	5.75%

Condensed Consolidating Finan58

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Apr. 01, 2016	Oct. 02, 2015	Apr. 03, 2015	Oct. 03, 2014
Current Assets:
Cash and cash equivalents	$ 147,724	$ 122,416	$ 134,754	$ 111,690
Receivables	1,473,654	1,444,574
Inventories, at lower of cost or market	575,548	575,263
Prepayments and other current assets	224,345	236,870
Total current assets	2,421,271	2,379,123
Property and Equipment, net	989,756	959,345
Goodwill	4,591,958	4,558,968
Investment in and Advances to Subsidiaries	0	0
Other Intangible Assets	1,072,182	1,111,980
Other Assets	1,253,253	1,186,941
Assets	10,328,420	10,196,357
Current Liabilities:
Current maturities of long-term borrowings	42,241	81,427
Accounts payable	749,665	850,040
Accrued expenses and other liabilities	1,107,506	1,249,521
Total current liabilities	1,899,412	2,180,988
Long-Term Borrowings	5,366,112	5,184,597
Deferred Income Taxes and Other Noncurrent Liabilities	1,003,573	937,311
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	9,980	10,102
Total stockholders' equity	2,049,343	1,883,359	1,812,744	1,718,036
Liabilities and Stockholders’ Equity	10,328,420	10,196,357
Eliminations
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	0	0
Inventories, at lower of cost or market	0	0
Prepayments and other current assets	0	0
Total current assets	0	0
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	(8,256,131)	(7,965,102)
Other Intangible Assets	0	0
Other Assets	(2,002)	(2,002)
Assets	(8,258,133)	(7,967,104)
Current Liabilities:
Current maturities of long-term borrowings	0	0
Accounts payable	0	0
Accrued expenses and other liabilities	(180)	88
Total current liabilities	(180)	88
Long-Term Borrowings	0	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	(6,025,714)	(6,172,642)
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	(2,232,239)	(1,794,550)
Liabilities and Stockholders’ Equity	(8,258,133)	(7,967,104)
Aramark (Parent)
Current Assets:
Cash and cash equivalents	5	5	5	5
Receivables	0	0
Inventories, at lower of cost or market	0	0
Prepayments and other current assets	0	0
Total current assets	5	5
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	2,049,438	1,883,454
Other Intangible Assets	0	0
Other Assets	0	0
Assets	2,049,443	1,883,459
Current Liabilities:
Current maturities of long-term borrowings	0	0
Accounts payable	0	0
Accrued expenses and other liabilities	100	100
Total current liabilities	100	100
Long-Term Borrowings	0	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	2,049,343	1,883,359
Liabilities and Stockholders’ Equity	2,049,443	1,883,459
Aramark Services, Inc. (Issuer)
Current Assets:
Cash and cash equivalents	37,571	31,792	20,932	26,284
Receivables	81	3,721
Inventories, at lower of cost or market	15,076	15,981
Prepayments and other current assets	53,035	59,706
Total current assets	105,763	111,200
Property and Equipment, net	22,116	20,713
Goodwill	173,104	173,104
Investment in and Advances to Subsidiaries	5,442,909	5,586,010
Other Intangible Assets	29,730	29,729
Other Assets	41,941	40,128
Assets	5,815,563	5,960,884
Current Liabilities:
Current maturities of long-term borrowings	21,951	21,921
Accounts payable	141,250	152,844
Accrued expenses and other liabilities	118,329	135,540
Total current liabilities	281,530	310,305
Long-Term Borrowings	4,626,718	4,366,341
Deferred Income Taxes and Other Noncurrent Liabilities	398,250	415,284
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	509,065	868,954
Liabilities and Stockholders’ Equity	5,815,563	5,960,884
Guarantors
Current Assets:
Cash and cash equivalents	32,270	42,811	61,316	41,639
Receivables	286,950	295,618
Inventories, at lower of cost or market	490,462	487,551
Prepayments and other current assets	74,261	74,395
Total current assets	883,943	900,375
Property and Equipment, net	776,377	785,274
Goodwill	3,982,737	3,982,737
Investment in and Advances to Subsidiaries	600,040	479,517
Other Intangible Assets	934,777	985,449
Other Assets	956,527	919,811
Assets	8,134,401	8,053,163
Current Liabilities:
Current maturities of long-term borrowings	13,106	13,013
Accounts payable	340,986	419,188
Accrued expenses and other liabilities	709,217	818,610
Total current liabilities	1,063,309	1,250,811
Long-Term Borrowings	43,002	44,464
Deferred Income Taxes and Other Noncurrent Liabilities	556,445	500,632
Intercompany Payable	4,714,765	5,096,806
Redeemable Noncontrolling Interest	9,980	10,102
Total stockholders' equity	1,746,900	1,150,348
Liabilities and Stockholders’ Equity	8,134,401	8,053,163
Non Guarantors
Current Assets:
Cash and cash equivalents	77,878	47,808	$ 52,501	$ 43,762
Receivables	1,186,623	1,145,235
Inventories, at lower of cost or market	70,010	71,731
Prepayments and other current assets	97,049	102,769
Total current assets	1,431,560	1,367,543
Property and Equipment, net	191,263	153,358
Goodwill	436,117	403,127
Investment in and Advances to Subsidiaries	163,744	16,121
Other Intangible Assets	107,675	96,802
Other Assets	256,787	229,004
Assets	2,587,146	2,265,955
Current Liabilities:
Current maturities of long-term borrowings	7,184	46,493
Accounts payable	267,429	278,008
Accrued expenses and other liabilities	280,040	295,183
Total current liabilities	554,653	619,684
Long-Term Borrowings	696,392	773,792
Deferred Income Taxes and Other Noncurrent Liabilities	48,878	21,395
Intercompany Payable	1,310,949	1,075,836
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	(23,726)	(224,752)
Liabilities and Stockholders’ Equity	$ 2,587,146	$ 2,265,955

Condensed Consolidating Finan59

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Condensed Consolidating Statements of Income And Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015	Apr. 01, 2016	Apr. 03, 2015
Condensed Financial Statements, Captions [Line Items]
Sales	$ 3,574,822	$ 3,594,627	$ 7,285,097	$ 7,296,980
Costs and Expenses:
Cost of services provided	3,209,710	3,239,214	6,504,233	6,526,495
Depreciation and amortization	120,291	125,142	247,809	250,425
Selling and general corporate expenses	72,707	75,418	146,848	163,304
Interest and other financing costs, net	71,751	71,206	143,071	143,129
Expense Allocations	0	0	0	0
Cost of Services	3,474,459	3,510,980	7,041,961	7,083,353
Income Before Income Taxes	100,363	83,647	243,136	213,627
Provision for Income Taxes	33,866	23,542	83,203	67,902
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	66,497	60,105	159,933	145,725
Less: Net income attributable to noncontrolling interest	143	282	236	405
Net income attributable to Aramark stockholders	66,354	59,823	159,697	145,320
Other comprehensive income (loss), net of tax	8,468	(23,399)	13,470	(56,388)
Comprehensive income attributable to Aramark stockholders	74,822	36,424	173,167	88,932
Eliminations
Condensed Financial Statements, Captions [Line Items]
Sales	0	0	0	0
Costs and Expenses:
Cost of services provided	0	0	0	0
Depreciation and amortization	0	0	0	0
Selling and general corporate expenses	0	0	0	0
Interest and other financing costs, net	0	0	0	0
Expense Allocations	0	0	0	0
Cost of Services	0	0	0	0
Income Before Income Taxes	0	0	0	0
Provision for Income Taxes	0	0	0	0
Equity in Net Income of Subsidiaries	(66,354)	(59,823)	(159,697)	(145,320)
Net income	(66,354)	(59,823)	(159,697)	(145,320)
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	(66,354)	(59,823)	(159,697)	(145,320)
Other comprehensive income (loss), net of tax	(23,849)	42,719	(18,207)	88,173
Comprehensive income attributable to Aramark stockholders	(90,203)	(17,104)	(177,904)	(57,147)
Non Guarantors
Condensed Financial Statements, Captions [Line Items]
Sales	887,346	946,611	1,823,811	1,973,697
Costs and Expenses:
Cost of services provided	840,349	882,804	1,700,154	1,829,503
Depreciation and amortization	16,583	18,609	34,361	39,764
Selling and general corporate expenses	4,641	4,192	9,443	8,367
Interest and other financing costs, net	5,581	7,587	13,767	16,088
Expense Allocations	16,507	9,981	13,006	21,986
Cost of Services	883,661	923,173	1,770,731	1,915,708
Income Before Income Taxes	3,685	23,438	53,080	57,989
Provision for Income Taxes	1,074	7,852	18,808	20,221
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	2,611	15,586	34,272	37,768
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	2,611	15,586	34,272	37,768
Other comprehensive income (loss), net of tax	43,895	(25,930)	29,930	(69,764)
Comprehensive income attributable to Aramark stockholders	46,506	(10,344)	64,202	(31,996)
Aramark (Parent)
Condensed Financial Statements, Captions [Line Items]
Sales	0	0	0	0
Costs and Expenses:
Cost of services provided	0	0	0	0
Depreciation and amortization	0	0	0	0
Selling and general corporate expenses	0	276	0	1,359
Interest and other financing costs, net	0	0	0	0
Expense Allocations		(276)		(1,359)
Cost of Services	0	0	0	0
Income Before Income Taxes	0	0	0	0
Provision for Income Taxes	0	0	0	0
Equity in Net Income of Subsidiaries	66,354	59,823	159,697	145,320
Net income	66,354	59,823	159,697	145,320
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	66,354	59,823	159,697	145,320
Other comprehensive income (loss), net of tax	8,468	(23,399)	13,470	(56,388)
Comprehensive income attributable to Aramark stockholders	74,822	36,424	173,167	88,932
Aramark Services, Inc. (Issuer)
Condensed Financial Statements, Captions [Line Items]
Sales	253,674	253,276	510,417	501,645
Costs and Expenses:
Cost of services provided	235,755	224,741	470,729	433,628
Depreciation and amortization	4,405	2,840	7,868	5,504
Selling and general corporate expenses	35,583	37,074	72,429	85,196
Interest and other financing costs, net	66,881	64,064	130,464	127,955
Expense Allocations	(61,435)	(79,788)	(155,485)	(162,804)
Cost of Services	281,189	248,931	526,005	489,479
Income Before Income Taxes	(27,515)	4,345	(15,588)	12,166
Provision for Income Taxes	(9,753)	1,456	(4,924)	4,262
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	(17,762)	2,889	(10,664)	7,904
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	(17,762)	2,889	(10,664)	7,904
Other comprehensive income (loss), net of tax	(18,326)	(15,496)	(8,441)	(15,120)
Comprehensive income attributable to Aramark stockholders	(36,088)	(12,607)	(19,105)	(7,216)
Guarantors
Condensed Financial Statements, Captions [Line Items]
Sales	2,433,802	2,394,740	4,950,869	4,821,638
Costs and Expenses:
Cost of services provided	2,133,606	2,131,669	4,333,350	4,263,364
Depreciation and amortization	99,303	103,693	205,580	205,157
Selling and general corporate expenses	32,483	33,876	64,976	68,382
Interest and other financing costs, net	(711)	(445)	(1,160)	(914)
Expense Allocations	44,928	70,083	142,479	142,177
Cost of Services	2,309,609	2,338,876	4,745,225	4,678,166
Income Before Income Taxes	124,193	55,864	205,644	143,472
Provision for Income Taxes	42,545	14,234	69,319	43,419
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	81,648	41,630	136,325	100,053
Less: Net income attributable to noncontrolling interest	143	282	236	405
Net income attributable to Aramark stockholders	81,505	41,348	136,089	99,648
Other comprehensive income (loss), net of tax	(1,720)	(1,293)	(3,282)	(3,289)
Comprehensive income attributable to Aramark stockholders	$ 79,785	$ 40,055	$ 132,807	$ 96,359

Condensed Consolidating Finan60

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Condensed Consolidating Statements of Cash Flow (Details) - USD ($) $ in Thousands	6 Months Ended
	Apr. 01, 2016	Apr. 03, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	$ 209,799	$ 78,717
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(237,833)	(225,297)
Disposals of property and equipment	4,000	4,559
Acquisitions of businesses, net of cash acquired	(58,096)	(1,474)
Other investing activities	2,595	2,241
Net cash used in investing activities	(289,334)	(219,971)
Cash flows from financing activities:
Proceeds from long-term borrowings	394,528	172,351
Payments of long-term borrowings	(271,375)	(24,721)
Payments of dividends	(45,795)	(40,685)
Proceeds from issuance of common stock	16,524	16,652
Other financing activities	10,961	40,721
Change in intercompany, net	0	0
Net cash provided by financing activities	104,843	164,318
Increase in cash and cash equivalents	25,308	23,064
Cash and cash equivalents, beginning of period	122,416	111,690
Cash and cash equivalents, end of period	147,724	134,754
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	105,707	(2,500)
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	0	0
Disposals of property and equipment	0	0
Acquisitions of businesses, net of cash acquired	0	0
Other investing activities	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	0	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Other financing activities	0	0
Change in intercompany, net	(105,707)	2,500
Net cash provided by financing activities	(105,707)	2,500
Increase in cash and cash equivalents	0	0
Cash and cash equivalents, beginning of period	0	0
Cash and cash equivalents, end of period	0	0
Aramark (Parent)
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	0	(281)
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	0	0
Disposals of property and equipment	0	0
Acquisitions of businesses, net of cash acquired	0	0
Other investing activities	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	0	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Other financing activities	0	0
Change in intercompany, net	0	281
Net cash provided by financing activities	0	281
Increase in cash and cash equivalents	0	0
Cash and cash equivalents, beginning of period	5	5
Cash and cash equivalents, end of period	5	5
Aramark Services, Inc. (Issuer)
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(12,534)	(25,095)
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(10,715)	(14,201)
Disposals of property and equipment	0	342
Acquisitions of businesses, net of cash acquired	0	0
Other investing activities	(1,266)	247
Net cash used in investing activities	(11,981)	(13,612)
Cash flows from financing activities:
Proceeds from long-term borrowings	393,969	125,800
Payments of long-term borrowings	(122,818)	(10,961)
Payments of dividends	(45,795)	(40,685)
Proceeds from issuance of common stock	16,524	16,652
Other financing activities	13,406	43,813
Change in intercompany, net	(224,992)	(101,264)
Net cash provided by financing activities	30,294	33,355
Increase in cash and cash equivalents	5,779	(5,352)
Cash and cash equivalents, beginning of period	31,792	26,284
Cash and cash equivalents, end of period	37,571	20,932
Guarantors
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	218,921	(73,568)
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(198,294)	(182,601)
Disposals of property and equipment	4,000	2,629
Acquisitions of businesses, net of cash acquired	(232)	(1,474)
Other investing activities	3,620	9,659
Net cash used in investing activities	(190,906)	(171,787)
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	(7,589)	(7,165)
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Other financing activities	(2,087)	(2,718)
Change in intercompany, net	(28,880)	274,915
Net cash provided by financing activities	(38,556)	265,032
Increase in cash and cash equivalents	(10,541)	19,677
Cash and cash equivalents, beginning of period	42,811	41,639
Cash and cash equivalents, end of period	32,270	61,316
Non Guarantors
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(102,295)	180,161
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(28,824)	(28,495)
Disposals of property and equipment	0	1,588
Acquisitions of businesses, net of cash acquired	(57,864)	0
Other investing activities	241	(7,665)
Net cash used in investing activities	(86,447)	(34,572)
Cash flows from financing activities:
Proceeds from long-term borrowings	559	46,551
Payments of long-term borrowings	(140,968)	(6,595)
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Other financing activities	(358)	(374)
Change in intercompany, net	359,579	(176,432)
Net cash provided by financing activities	218,812	(136,850)
Increase in cash and cash equivalents	30,070	8,739
Cash and cash equivalents, beginning of period	47,808	43,762
Cash and cash equivalents, end of period	$ 77,878	$ 52,501