Aramark (ARMK) 10-Q 9 May 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Mar. 31, 2017	Apr. 28, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
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	--09-29
Entity Common Stock, Shares Outstanding		244,114,162

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2017	Sep. 30, 2016
Current Assets:
Cash and cash equivalents	$ 145,484	$ 152,580
Receivables (less allowances: 2017 - $45,346; 2016 - $48,058)	1,508,016	1,476,349
Inventories	571,561	587,155
Prepayments and other current assets	169,520	276,487
Total current assets	2,394,581	2,492,571
Property and Equipment, net	1,004,586	1,023,083
Goodwill	4,640,174	4,628,881
Other Intangible Assets	1,108,524	1,111,883
Other Assets	1,347,478	1,325,654
Assets	10,495,343	10,582,072
Current Liabilities:
Current maturities of long-term borrowings	79,568	46,522
Accounts payable	804,667	847,588
Accrued expenses and other current liabilities	1,167,637	1,290,635
Total current liabilities	2,051,872	2,184,745
Long-Term Borrowings	5,214,759	5,223,514
Deferred Income Taxes and Other Noncurrent Liabilities	978,159	1,003,013
Redeemable Noncontrolling Interest	9,840	9,794
Stockholders' Equity:
Common stock, par value $.01 (authorized: 600,000,000 shares; issued: 2017—275,430,258 shares and 2016—272,565,923 shares; and outstanding: 2017—244,099,508 shares and 2016—244,713,580 shares)	2,754	2,726
Capital surplus	2,966,133	2,921,725
Retained earnings/(Accumulated deficit)	119,726	(33,778)
Accumulated other comprehensive loss	(173,647)	(180,783)
Treasury stock (shares held in treasury: 2017—31,330,750 shares and 2016—27,852,343 shares)	(674,253)	(548,884)
Total stockholders' equity	2,240,713	2,161,006
Liabilities and Stockholders’ Equity	$ 10,495,343	$ 10,582,072

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2017	Sep. 30, 2016
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 45,346	$ 48,058
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)	275,430,258	272,565,923
Common stock, shares outstanding (in shares)	244,099,508	244,713,580
Treasury stock, shares held in treasury (in shares)	31,330,750	27,852,343

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Income Statement [Abstract]
Sales	$ 3,621,628	$ 3,574,822	$ 7,357,011	$ 7,285,097
Costs and Expenses:
Cost of services provided	3,226,196	3,209,710	6,525,526	6,504,233
Depreciation and amortization	125,292	120,291	251,818	247,809
Selling and general corporate expenses	78,720	72,707	144,192	146,848
Total Costs and Expenses	3,430,208	3,402,708	6,921,536	6,898,890
Operating income	191,420	172,114	435,475	386,207
Interest and Other Financing Costs, net	97,631	71,751	163,308	143,071
Income Before Income Taxes	93,789	100,363	272,167	243,136
Provision for Income Taxes	23,558	33,866	76,502	83,203
Net income	70,231	66,497	195,665	159,933
Less: Net income attributable to noncontrolling interest	80	143	175	236
Net income attributable to Aramark stockholders	$ 70,151	$ 66,354	$ 195,490	$ 159,697
Earnings per share attributable to Aramark stockholders:
Basic (in dollars per share)	$ 0.29	$ 0.27	$ 0.80	$ 0.66
Diluted (in dollars per share)	$ 0.28	$ 0.27	$ 0.78	$ 0.64
Weighted Average Shares Outstanding:
Basic (in shares)	245,077	241,901	244,690	241,205
Diluted (in shares)	251,723	248,270	251,937	248,013

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 70,231	$ 66,497	$ 195,665	$ 159,933
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	13,628	16,332	(21,252)	5,760
Fair value of cash flow hedges	18,190	(7,864)	28,388	7,710
Other comprehensive income (loss), net of tax	31,818	8,468	7,136	13,470
Comprehensive income	102,049	74,965	202,801	173,403
Less: Net income attributable to noncontrolling interest	80	143	175	236
Comprehensive income attributable to Aramark stockholders	$ 101,969	$ 74,822	$ 202,626	$ 173,167

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016
Cash flows from operating activities:
Net income	$ 195,665	$ 159,933
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	251,818	247,809
Deferred income taxes	(10,635)	29,832
Share-based compensation expense	34,683	29,373
Changes in operating assets and liabilities	(77,879)	(218,563)
Other operating activities	34,552	3,083
Net cash provided by operating activities	428,204	251,467
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(215,137)	(237,833)
Disposals of property and equipment	5,131	4,000
Acquisition of certain businesses, net of cash acquired	(67,517)	(58,096)
Other investing activities	1,522	2,595
Net cash used in investing activities	(276,001)	(289,334)
Cash flows from financing activities:
Proceeds from long-term borrowings	3,555,072	394,528
Payments of long-term borrowings	(3,538,681)	(271,375)
Net change in funding under the Receivables Facility	32,000	0
Payments of dividends	(50,378)	(45,795)
Proceeds from issuance of common stock	11,319	16,524
Repurchase of stock	(100,000)	0
Other financing activities	(68,631)	(30,707)
Net cash provided by (used in) financing activities	(159,299)	63,175
Increase (decrease) in cash and cash equivalents	(7,096)	25,308
Cash and cash equivalents, beginning of period	152,580	122,416
Cash and cash equivalents, end of period	145,484	147,724
Supplemental Cash Flow Information [Abstract]
Interest paid	104,800	127,500
Income taxes paid	$ 42,700	$ 16,100

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2017
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. The Company's core market is North America (composed of the United States and Canada), which is supplemented by an additional 17 -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 November 23, 2016 . The Condensed Consolidated Balance Sheet as of September 30, 2016 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 2017, the Financial Accounting Standards Board ("FASB") issued an accounting standard update ("ASU") to improve the presentation of net periodic pension cost and net periodic postretirement benefit cost. 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 February 2017, the FASB issued an ASU to clarify the accounting guidance for partial sales of nonfinancial assets. 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 January 2017, the FASB issued an ASU to simplify the subsequent measurement of goodwill as part of the impairment test. The guidance is effective for the Company in the first quarter of fiscal 2021 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In January 2017, the FASB issued an ASU to clarify the definition of a business. 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 October 2016, the FASB issued an ASU to require entities to recognize the income tax consequences of certain intercompany assets transfers at the transaction date. 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 August 2016, the FASB issued an ASU to address the classification of certain cash receipts and cash payments in the Statement of Cash Flows. 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 March 2016, the FASB issued an ASU to update several aspects of the accounting for share-based payment transactions. Upon adoption, the ASU requires that excess tax benefits for share-based payments be recorded as a reduction to the provision for income taxes and reflected within cash flows from operating activities rather than being recorded within stockholders’ equity and reflected within cash flow from financing activities. The standard also clarifies that all cash payments made on an employee’s behalf for withheld shares should be presented as a financing activity on a cash flow statement, and provides an accounting policy election to account for forfeitures as they occur. The Company elected to early adopt the guidance as of the beginning of its first quarter of fiscal 2017. The impact to the Condensed Consolidated Statements of Income was $5.9 million and $12.2 million o f excess tax benefit recorded as a reduction to the provision for income taxes for the three and six months ended March 31, 2017 . The adoption impact to the Condensed Consolidated Balance Sheets was a cumulative-effect adjustment of approximately $9.8 million to increase retained earnings for previously unrecognized excess tax benefits. The Company applied the guidance related to the presentation in the Condensed Consolidated Statements of Cash Flows on a retrospective basis. The excess tax benefit of $12.2 million and $13.8 million f or share-based awards is included in operating activities, previously classified in financing activities, and approximately $22.9 million and $27.9 million of cash paid for employee taxes for withheld shares is inclu ded in financing activities, previously classified in operating activities, for the six months ended March 31, 2017 and April 1, 2016 , respectively. As a result of the adoption, the excess tax benefit is no longer included in the calculation of diluted shares under the treasury stock method, which increased the diluted shares outstanding by approximately 1.4 million shares and 1.5 million shares for the three and six months ended March 31, 2017 , respectively. The Company elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. 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 in the process of developing an inventory of its lease arrangements in order to determine the impact the adoption of this ASU will have on its condensed consolidated financial statements and related disclosures. Based on the assessment to date, the Company expects adoption of this standard to result in a material increase in lease-related assets and liabilities on its Condensed Consolidated Balance Sheets, but does not expect it to have a significant impact on its Condensed Consolidated Statements of Income or Cash Flows. 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 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 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 Company adopted the guidance in the first quarter of fiscal 2017 which did not have an impact on the condensed consolidated financial statements. 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. As the new standard will supersede most existing revenue guidance affecting the Company, it could impact revenue and cost recognition on contracts across all reportable segments. The Company has been closely monitoring the FASB activity related to the new standard and continues to work to conclude on specific interpretative issues. The Company also continues to make progress on a comprehensive contract review project in order to develop a full understanding of the adoption impact on the 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, changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income or loss (net of tax). The summary of the components of comprehensive income (loss) is as follows (in thousands): Three Months Ended March 31, 2017 April 1, 2016 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 70,231 $ 66,497 Foreign currency translation adjustments 17,690 (4,062 ) 13,628 23,611 (7,279 ) 16,332 Fair value of cash flow hedges 29,820 (11,630 ) 18,190 (12,998 ) 5,134 (7,864 ) Other comprehensive income (loss) 47,510 (15,692 ) 31,818 10,613 (2,145 ) 8,468 Comprehensive income 102,049 74,965 Less: Net income attributable to noncontrolling interest 80 143 Comprehensive income attributable to Aramark stockholders $ 101,969 $ 74,822 Six Months Ended March 31, 2017 April 1, 2016 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 195,665 $ 159,933 Foreign currency translation adjustments (25,958 ) 4,706 (21,252 ) 13,048 (7,288 ) 5,760 Fair value of cash flow hedges 46,538 (18,150 ) 28,388 3,081 4,629 7,710 Other comprehensive income (loss) 20,580 (13,444 ) 7,136 16,129 (2,659 ) 13,470 Comprehensive income 202,801 173,403 Less: Net income attributable to noncontrolling interest 175 236 Comprehensive income attributable to Aramark stockholders $ 202,626 $ 173,167 Accumulated other comprehensive loss consists of the following (in thousands): March 31, 2017 September 30, 2016 Pension plan adjustments $ (65,267 ) $ (65,267 ) Foreign currency translation adjustments (89,713 ) (68,461 ) Cash flow hedges (7,985 ) (36,373 ) Share of equity investee's accumulated other comprehensive loss (10,682 ) (10,682 ) $ (173,647 ) $ (180,783 ) Other Assets Other assets consist primarily of client contract investments, investments in 50% or less owned entities, 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 generally 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 $877.9 million and $865.0 million as of March 31, 2017 and September 30, 2016 , respectively. Income Taxes Effective for the first quarter of fiscal 2017, the earnings since the beginning of the fiscal year of certain of the Company's foreign subsidiaries are intended to be indefinitely reinvested in operations outside the U.S. and, therefore, U.S. taxes have not been recorded on those earnings.

Acquisitions

Acquisitions	6 Months Ended
	Mar. 31, 2017
Business Combinations [Abstract]
Acquisitions	ACQUISITIONS: Acquisitions During the six month period of fiscal 2017, the Company paid cash consideration of approximately $67.5 million for various acquisitions, mainly for a third party procurement company. The sales, net income, assets and liabilities of the acquisitions did not have a material impact on the Company's condensed consolidated financial statements. Avoca Handweavers Limited 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 $65.8 million (approximately $59.2 million , net of cash acquired). The sales, net income, assets and liabilities of Avoca did not have a material impact on the Company's condensed consolidated financial statements.

Severance

Severance	6 Months Ended
	Mar. 31, 2017
Restructuring and Related Activities [Abstract]
Severance	SEVERANCE: The Company previously initiated a series of actions and developed plans for streamlining and improving the efficiencies and effectiveness of its selling, general and administrative functions. As of March 31, 2017 and September 30, 2016 , the Company had an accrual of approximately $14.0 million and $26.1 million , respectively, related to the unpaid obligations for these actions. During the three and six month periods of fiscal 2016 , the Company recorded a net severance charge of approximately $8.0 million .

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	GOODWILL AND OTHER INTANGIBLE ASSETS: Goodwill represents the excess of the fair value of consideration paid for an acquired entity over the fair value of assets acquired and liabilities assumed in a business combination. Goodwill is not amortized and is subject to an impairment test that the Company conducts annually or more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists, using discounted cash flows. Changes in total goodwill during the six months ended March 31, 2017 follow (in thousands): Segment September 30, 2016 Acquisition Translation March 31, 2017 FSS North America $ 3,635,614 $ 27,220 $ (25 ) $ 3,662,809 FSS International 418,488 — (15,902 ) 402,586 Uniform 574,779 — — 574,779 $ 4,628,881 $ 27,220 $ (15,927 ) $ 4,640,174 The FSS North America segment includes an acquisition during the second quarter of fiscal 2017, which may be revised upon final determination of the purchase price allocation. Other intangible assets consist of the following (in thousands): March 31, 2017 September 30, 2016 Gross Accumulated Net Gross Accumulated Net Customer relationship assets $ 1,332,632 $ (1,011,915 ) $ 320,717 $ 1,793,739 $ (1,462,058 ) $ 331,681 Trade names 787,807 — 787,807 781,835 (1,633 ) 780,202 $ 2,120,439 $ (1,011,915 ) $ 1,108,524 $ 2,575,574 $ (1,463,691 ) $ 1,111,883 During the second quarter of fiscal 2017, the Company acquired customer relationship assets and a trade name with preliminary values of approximately $31.0 million and $11.0 million , respectively. Acquisition-related intangible assets consist of customer relationship assets and the Aramark 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 14 years. The Aramark and other 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 March 31, 2017 and April 1, 2016 was approximately $44.1 million and $54.7 million , respectively.

Borrowings

Borrowings	6 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Borrowings	BORROWINGS: Long-term borrowings, net, are summarized in the following table (in thousands): March 31, 2017 September 30, 2016 Senior secured revolving credit facility, due March 2022 $ — $ — Senior secured term loan facility, due September 2019 — 840,305 Senior secured term loan facility, due February 2021 — 2,450,749 Senior secured term loan facility, due March 2022 843,041 — Senior secured term loan facility, due March 2024 1,740,473 — 5.750% senior notes, due March 2020 — 227,032 5.125% senior notes, due January 2024 904,374 905,095 4.750% senior notes, due June 2026 493,175 492,886 5.000% senior notes, due April 2025 589,166 — 3.125% senior notes, due April 2025 341,859 — Receivables Facility, due May 2019 300,000 268,000 Capital leases 72,211 78,615 Other 10,028 7,354 5,294,327 5,270,036 Less—current portion (79,568 ) (46,522 ) $ 5,214,759 $ 5,223,514 As of March 31, 2017 , there was approximately $551.6 million of outstanding foreign currency borrowings. Fiscal 2017 Refinancing Transactions On March 22, 2017, Aramark Services, Inc. (" ASI "), an indirect wholly owned subsidiary of the Company, issued $600.0 million of 5.000% Senior Notes due April 1, 2025 (the " 5.000% 2025 Notes"). On March 27, 2017, Aramark International Finance S.à r.l. (" AIFS " and, together with ASI , " the Issuers "), an indirect wholly owned subsidiary of the Company, issued €325.0 million of 3.125% Senior Notes due April 1, 2025 (the " 3.125% 2025 Notes" and, together with the 5.000% 2025 Notes, the " Notes "). On March 28, 2017, ASI and certain of its subsidiaries entered into a Credit Agreement (the "Credit Agreement"), which replaced the existing Amended and Restated Credit Agreement, originally dated January 26, 2007, and last amended on March 28, 2014 (the "Previous Credit Agreement"). Among other things, the Credit Agreement provides for the following: • A U.S. dollar denominated term loan to ASI in the amount of $650.0 million , due 2022 , (" U.S. Term Loan A ") and $1,750.0 million , due 2024 (" U.S. Term Loan B "); • A Canadian dollar denominated term loan to Aramark Canada Ltd. in the amount of CAD 133.4 million (approximately $100.2 million , due 2022 ) (" Canadian Term Loan "); • A yen denominated term loan to ASI in the amount of ¥ 11,107.0 million (approximately $99.7 million , due 2022 ) (" Yen Term Loan "); and • a revolving credit facility available for loans in U.S. dollars, Canadian dollars, euros and pounds sterling to ASI and certain foreign borrowers with aggregate commitments under the Credit Agreement of $1,000.0 million and a final maturity date of March 28, 2022 . The net proceeds from the Notes and borrowings under the senior secured term loan facilities under the Credit Agreement were used to repay all existing outstanding borrowings under the term loans under the Previous Credit Agreement, to redeem ASI's 5.750% senior notes, due March 2020 (the "2020 Notes"), and to pay certain fees and related expenses. During the second quarter of fiscal 2017, the Company recorded $27.0 million of charges to "Interest and Other Financing Costs, net" in the Condensed Consolidated Statements of Income consisting of $23.7 million of non-cash charges for the write-off of deferred financing costs and original issue discount and $3.3 million for the call premium on the 2020 Notes. During the second quarter of fiscal 2017, the Company capitalized third-party costs of approximately $15.1 million directly attributable to the Notes and approximately $16.4 million directly attributable to the new senior secured term loan facilities under the Credit Agreement, which are included in "Long-Term Borrowings" in the Condensed Consolidated Balance Sheets. The Company also capitalized third-party costs of approximately $8.2 million during the second quarter of fiscal 2017, directly attributable to the senior secured revolving credit facility, which are included in "Other Assets" in the Condensed Consolidated Balance Sheets. Senior Secured Credit Agreement The applicable margin spread for the U.S. Term Loan B is 1.75% to 2.00% (as of March 31, 2017 — 2.00% ) with respect to eurocurrency (LIBOR) borrowings, subject to a LIBOR floor of 0.00% , and 0.75% to 1.00% (as of March 31, 2017 — 1.00% ) with respect to base-rate borrowings, subject to a minimum base rate of 0.00% . The applicable margin spread for the U.S. Term Loan A , Canadian Term Loan and the senior secured revolving credit facility is 1.50% to 2.25% (as of March 31, 2017 — 1.75% ) with respect to eurocurrency (LIBOR) borrowings, bankers’ acceptance ("BA") rate borrowings and letters of credit fees and 0.50% to 1.25% (as of March 31, 2017 — 0.75% ) with respect to U.S. and Canadian base rate borrowings. The applicable margin for the Yen Term Loan is 1.75% . In addition to paying interest on outstanding principal under the senior secured credit facilities, the Company is required to pay a commitment fee to the lenders under the revolving credit facility in respect of the unutilized commitments thereunder. The commitment fee rate ranges from 0.25% to 0.40% per annum (as of March 31, 2017 — 0.30% ). The actual spreads within all ranges referred to above are based on a Consolidated Leverage Ratio, as defined in the Credit Agreement. The Company's revolving credit facility includes a $250.0 million sublimit for letters of credit. The Credit Agreement provides that the Company has the right at any time to request one or more incremental term loan facilities or increases under existing term loan facilities and/or additional revolving credit facilities or increases under the existing revolving credit facility in an amount up to $1,400.0 million of incremental commitments in the aggregate plus an unlimited amount so long as the pro forma Consolidated Secured Debt to Covenant Adjusted EBITDA ratio (each as defined in the Credit Agreement (the "Consolidated Secured Debt Ratio")) would not exceed 3.00 to 1.00, plus any amount of loans and commitments optionally prepaid and terminated under the senior secured credit facilities. The lenders under these facilities are not under any obligation to provide any such incremental facilities or commitments, and any such addition of or increase in facilities or commitments will be subject to customary conditions precedent. The revolving credit facility may be drawn by ASI as well as by certain foreign subsidiaries of ASI. Each foreign borrower is subject to a sublimit of $150.0 million with respect to borrowings under the revolving credit facility. As of March 31, 2017 , there was approximately $998.5 million available for borrowing under the revolving credit facility. Prepayments and Amortization The Credit Agreement requires us to prepay outstanding term loans, subject to certain exceptions, with: • 50% of ASI 's annual excess cash flow (as defined in the Credit Agreement) with stepdowns to 25% and 0% upon ASI 's reaching certain Consolidated Secured Debt Ratio thresholds; provided, further, that such prepayment shall only be required to the extent excess cash flow for the applicable year exceeds $10.0 million ; • 100% of the net cash proceeds of all nonordinary course asset sales or other dispositions of property subject to certain exceptions and customary reinvestment rights; provided, further, that such prepayment shall only be required to the extent net cash proceeds exceeds $100.0 million ; and • 100% of the net cash proceeds of any incurrence of debt, but excluding proceeds from certain debt permitted under the Credit Agreement. The foregoing mandatory prepayments will be applied to the term loan facilities on a pro rata basis and will reduce the obligations to make scheduled amortization payments on a dollar for dollar basis as directed by the Company. Based on the Company’s Consolidated Secured Debt Ratio as of and for the twelve months ended March 31, 2017, the Company would not be required to make an annual excess cash flow prepayment of term loans. The Company may voluntarily repay outstanding loans under the senior secured credit facilities at any time without premium or penalty, other than (i) customary "breakage" costs with respect to LIBOR loans and (ii) with respect to any voluntary prepayments of the U.S. Term Loan B in connection with any repricing transaction (as defined in the Credit Agreement) effected prior to September 28, 2017, a 1% prepayment premium. Prepaid term loans may not be reborrowed. If a change of control as defined in the Credit Agreement occurs, this will cause an event of default under the Credit Agreement. Upon an event of default, the new senior secured credit facilities may be accelerated, in which case the Company would be required to repay all outstanding loans plus accrued and unpaid interest and all other amounts outstanding under the new senior secured credit facilities under the Credit Agreement. The Company is required to make quarterly principal repayments on the U.S. Term Loan B and the Yen Term Loan in quarterly amounts of 1.00% per annum of their funded total principal amount. The Company is required to make quarterly principal repayments on the U.S. Term Loan A and the Canadian Term Loan in quarterly amounts of 5.0% , 5.0% , 7.5% , 10.0% and 15.0% per annum of their funded total principal amount in the first, second, third, fourth and fifth years after the closing date of the senior secured credit facilities under the Credit Agreement, respectively. Guarantees All obligations under the Credit Agreement are unconditionally guaranteed by Aramark Intermediate HoldCo Corporation and, subject to certain exceptions, substantially all of ASI 's existing and future wholly-owned domestic subsidiaries excluding certain immaterial subsidiaries, receivables facility subsidiaries, certain other customarily excluded subsidiaries and certain subsidiaries designated under the Credit Agreement as "unrestricted subsidiaries", referred to, collectively, as the U.S. Guarantors. All obligations under the senior secured credit facilities, and the guarantees of those obligations, are secured by (i) a pledge of 100% of the capital stock of ASI , (ii) pledges of 100% of the capital stock (or 65% of voting stock and 100% of non-voting stock, in the case of the stock of foreign subsidiaries) held by ASI , Aramark Intermediate HoldCo Corporation or any of the U.S. Guarantors and (iii) a security interest in, and mortgages on, substantially all tangible assets of Aramark Intermediate HoldCo Corporation, ASI or any of the U.S. Guarantors. Certain Covenants The Credit Agreement contains certain covenants that, among other things, restrict, subject to certain exceptions, ASI 's ability and the ability of its restricted subsidiaries to: incur additional indebtedness; issue preferred stock or provide guarantees; create liens on assets; engage in mergers or consolidations; sell assets; pay dividends, make distributions or repurchase its capital stock; make investments, loans or advances; repay or repurchase any subordinated debt, except as scheduled or at maturity; create restrictions on the payment of dividends or other transfers to ASI from its restricted subsidiaries; make certain acquisitions; engage in certain transactions with affiliates; amend material agreements governing ASI 's subordinated debt; and fundamentally change ASI 's business. In addition, the Credit Agreement requires ASI to comply with a maximum Consolidated Secured Debt Ratio maintenance covenant. The Credit Agreement also contains certain customary affirmative covenants, such as financial and other reporting, and certain events of default. At March 31, 2017 , ASI was in compliance with all of these covenants. The Credit Agreement requires ASI to maintain a maximum Consolidated Secured Debt Ratio, defined as consolidated total indebtedness secured by a lien to Covenant Adjusted EBITDA, of 5.125 x. Consolidated total indebtedness secured by a lien is defined in the Credit Agreement as total indebtedness outstanding under the Credit Agreement, capital leases, advances under the Receivables Facility and any other indebtedness secured by a lien reduced by the amount of cash and cash equivalents on the consolidated balance sheet that is free and clear of any lien. Non-compliance with the maximum Consolidated Secured Debt Ratio could result in the requirement to immediately repay all amounts outstanding under the Credit Agreement, which, if ASI 's revolving credit facility lenders failed to waive any such default, would also constitute a default under the indentures governing the senior notes. The Credit Agreement establishes an incurrence-based minimum Interest Coverage Ratio, defined as Covenant Adjusted EBITDA to consolidated interest expense, as a condition for ASI and its restricted subsidiaries to incur additional indebtedness and to make certain restricted payments. The minimum Interest Coverage Ratio is 2.00 x for the term of the Credit Agreement. If ASI does not maintain this minimum Interest Coverage Ratio calculated on a pro forma basis for any such additional indebtedness or restricted payments, it could be prohibited from being able to incur additional indebtedness, other than the additional funding provided for under the Credit Agreement and pursuant to specified exceptions, and make certain restricted payments, other than pursuant to certain exceptions. A failure to pay any obligations under the Credit Agreement as they become due or any event causing amounts to become due prior to their stated maturity could result in a cross-default and potential acceleration of the Company’s other outstanding debt obligations, including the senior notes. Senior Notes 5.000% Senior Notes due 2025 and 3.125% Senior Notes due 2025 The 5.000% 2025 Notes were issued pursuant to an indenture, dated as of March 22, 2017 (the " 5.000% 2025 Notes Indenture"), entered into by and among ASI , the Company and certain other Aramark entities, as guarantors, and The Bank of New York Mellon, as trustee. The 5.000% 2025 Notes were issued at par. The 3.125% 2025 Notes were issued pursuant to an indenture, dated as of March 27, 2017 (the " 3.125% 2025 Notes Indenture"), entered into by and among AIFS , the Company and certain other Aramark entities, as guarantors, The Bank of New York Mellon, as trustee and registrar, and The Bank of New York Mellon, London Branch, as paying agent and transfer agent. The 3.125% 2025 Notes were issued at par. The Notes are senior unsecured obligations of the respective Issuers. Each series of the Notes ranks equal in right of payment to all of the respective Issuer's existing and future senior indebtedness, including the senior secured credit facilities under the Credit Agreement, and, in the case of the 5.000% 2025 Notes with respect to ASI, ASI's 5.125% Senior Notes due 2024 (the "2024 Notes") and 4.750% Senior Notes due 2026 and will rank senior in right of payment to the respective Issuer's future subordinated indebtedness. The Notes are guaranteed on a senior, unsecured basis by the Company and substantially all of the domestic subsidiaries of ASI and the 3.125% 2025 Notes are guaranteed on a senior, unsecured basis by ASI. The guarantees of the Notes rank equal in right of payment to all of the senior obligations of such guarantor, including guarantees of the senior secured credit facilities, the 2024 Notes, the 4.750% Notes due 2026 and the 5.000% 2025 Notes or 3.125% 2025 Notes, as applicable, and in the case of the 3.125% 2025 Notes with respect to ASI, ASI’s obligations under the senior secured credit facilities, the 2024 Notes, the 4.750% Notes due 2026 and the 5.000% 2025 Notes. Each series of the Notes and the related guarantees thereof are effectively subordinated to all of the respective Issuers' existing and future secured indebtedness, including obligations and/or guarantees of the senior secured credit facilities under the Credit Agreement, to the extent of the value of the assets securing that indebtedness, and structurally subordinated to all of the liabilities of any of ASI 's subsidiaries that do not guarantee the Notes . Interest on the Notes is payable on April 1 and October 1 of each year, commencing on October 1, 2017. Interest accrues from March 22, 2017 for the 5.000% 2025 Notes and interest accrues from March 27, 2017 for the 3.125% 2025 Notes. In the event of certain types of changes of control, the holders of the Notes may require the applicable Issuer to purchase for cash all or a portion of their Notes at a purchase price equal to 101% of the principal amount of such Notes, plus accrued and unpaid interest, if any, to, but not including, the purchase date. Beginning April 1, 2020, ASI has the option to redeem all or a portion of the 5.000% 2025 Notes at any time at the redemption prices set forth in the 5.000% 2025 Notes Indenture, plus accrued and unpaid interest. Beginning April 1, 2020, AIFS has the option to redeem all or a portion of the 3.125% 2025 Notes at any time at the redemption prices set forth in the 3.125% 2025 Notes Indenture, plus accrued and unpaid interest. The 5.000% 2025 Notes Indenture and the 3.125% 2025 Notes Indenture contain covenants limiting ASI's ability and the ability of its restricted subsidiaries to: incur additional indebtedness or issue certain preferred shares; pay dividends and make certain distributions, investments and other restricted payments; create certain liens; sell assets; enter into transactions with affiliates; limit the ability of restricted subsidiaries to make payments to ASI; enter into sale and leaseback transactions; merge, consolidate, sell or otherwise dispose of all or substantially all of ASI's and its restricted subsidiaries assets; and designate ASI's subsidiaries as unrestricted subsidiaries. The 5.000% 2025 Notes Indenture and the 3.125% 2025 Notes Indenture also provide for events of default which, if any of them occurs, would permit or require the principal of and accrued interest on the applicable series of Notes to become or to be declared due and payable. Further, a failure to pay any obligations under the 5.000% 2025 Notes Indenture or the 3.125% 2025 Notes Indenture as they become due or any event causing amounts to become due prior to their stated maturity could result in a cross-default and potential acceleration of the Company’s other outstanding debt obligations, including the other senior notes and obligations under the Credit Agreement. Future Maturities After giving effect to the refinancing activity during the second quarter of fiscal 2017, at March 31, 2017 , annual maturities on long-term borrowings maturing between fiscal years 2017 and 2022 and thereafter (excluding the $50.3 million reduction to long-term borrowings from debt issuance costs and the increase of $16.3 million from the premium on the 2024 Notes) are as follows (in thousands): 2017 $ 45,619 2018 75,756 2019 362,265 2020 115,047 2021 121,897 2022 607,779 Thereafter 3,999,937

Derivative Instruments

Derivative Instruments	6 Months Ended
	Mar. 31, 2017
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 the risk of 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 previously entered into $2.4 billion notional amount of outstanding interest rate swap agreements, fixing the rate on a like amount of variable rate borrowings. As a result of the Credit Agreement, the Company de-designated the interest rate swap agreements as the terms of the interest rate swaps did not match the terms of the new term loans. Prior to the Credit Agreement, these agreements met the required criteria to be designated as cash flow hedging instruments. The Company then amended the interest rate swap agreements to match the terms of the new term loans under the Credit Agreement to meet the criteria to be designated as cash flow hedging instruments. As a result of the de-designation, the Company recorded charges to "Interest and Other Financing Costs, net" in the Condensed Consolidated Statements of Income during the second quarter of fiscal 2017 of approximately $2.9 million for the changes in market value of the interest rate swaps. 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. Approximately ($8.0) million and ($36.4) million of unrealized net of tax losses related to the interest rate swaps were included in "Accumulated other comprehensive loss" as of March 31, 2017 and September 30, 2016 , respectively. As of March 31, 2017, such amount principally represents the fair value of the original interest rate swap agreements on the de-designation date, which will be recognized in income over the original anticipated cash flow period. The hedge ineffectiveness for these cash flow hedging instruments during the six months ended March 31, 2017 and April 1, 2016 was not material. The following table summarizes the effect of our derivatives designated as cash flow hedging instruments (effective portion) on Other comprehensive income (loss) (in thousands): Three Months Ended March 31, 2017 April 1, 2016 Interest rate swap agreements $ 25,237 $ (22,086 ) Six Months Ended March 31, 2017 April 1, 2016 Interest rate swap agreements $ 35,982 $ (14,969 ) Cross currency swap agreements — (2,116 ) $ 35,982 $ (17,085 ) Derivatives not Designated in Hedging Relationships The Company entered into a series of pay fixed/receive floating gasoline and diesel fuel agreements based on the Department of Energy weekly retail on-highway index in order to limit its exposure to price fluctuations for gasoline and diesel fuel. As of March 31, 2017 , the Company has contracts for approximately 24.2 million gallons outstanding for 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 unsettled contracts was a loss of approximately $5.5 million and approximately $1.0 million for the three and six months ended March 31, 2017 , respectively. The impact on earnings related to the change in fair value of these unsettled contracts was a loss of approximately $1.9 million and $2.8 million for the three and six months ended April 1, 2016 , respectively. As of March 31, 2017 , the Company had foreign currency forward exchange contracts outstanding with notional amounts of €64.3 million , £79.5 million and CAD 15.0 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 March 31, 2017 September 30, 2016 ASSETS Not designated as hedging instruments: Gasoline and diesel fuel agreements Prepayments and other current assets $ 2,676 $ 3,878 LIABILITIES Designated as hedging instruments: Interest rate swap agreements Accrued expenses and other current liabilities $ 2,142 $ 5,929 Interest rate swap agreements Other Noncurrent Liabilities 14,786 34,919 16,928 40,848 Not designated as hedging instruments: Foreign currency forward exchange contracts Accounts payable 752 447 $ 17,680 $ 41,295 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 Income Statement Location March 31, 2017 April 1, 2016 Designated as hedging instruments: Interest rate swap agreements Interest expense $ 4,583 $ 9,088 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses $ 5,067 $ 4,571 Foreign currency forward exchange contracts Interest expense 2,597 4,315 7,664 8,886 $ 12,247 $ 17,974 Six Months Ended Income Statement Location March 31, 2017 April 1, 2016 Designated as hedging instruments: Interest rate swap agreements Interest Expense $ 10,556 $ 18,105 Cross currency swap agreements Interest Expense — 2,061 10,556 20,166 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses $ 383 $ 7,076 Foreign currency forward exchange contracts Interest Expense (4,808 ) (775 ) (4,425 ) 6,301 $ 6,131 $ 26,467 At March 31, 2017 , 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 $5.4 million .

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Stockholders' Equity	STOCKHOLDERS' EQUITY: During the six months ended March 31, 2017 and April 1, 2016 , the Company paid dividends of approximately $50.4 million and $45.8 million to its stockholders, respectively. On May 3, 2017, the Company's Board declared a $0.103 dividend per share of common stock, payable on June 6, 2017, to shareholders of record on the close of business on May 17, 2017. During the second quarter of fiscal 2017, the Board of Directors authorized a new share repurchase program of up to $250 million worth of Aramark common stock over the next two years, of which the Company repurchased approximately 2.8 million shares of its common stock for $100.0 million in the period.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION: The following table summarizes the share-based compensation expense and related information for Time-Based Options ("TBOs"), Time-Based Restricted Stock Units ("RSUs"), Performance Stock Units and Performance Restricted Stock ("PSUs"), and Deferred Stock and Other Units classified as "Selling and general corporate expenses" in the Condensed Consolidated Statements of Income (in millions). Three Months Ended Six Months Ended March 31, 2017 April 1, 2016 March 31, 2017 April 1, 2016 TBOs $ 5.2 $ 4.8 $ 10.5 $ 9.7 RSUs 5.0 5.4 11.4 11.1 PSUs 7.8 3.3 11.4 7.3 Deferred Stock and Other Units 0.5 0.6 1.4 1.3 $ 18.5 $ 14.1 $ 34.7 $ 29.4 Taxes related to share-based compensation $ 6.9 $ 5.5 $ 12.9 $ 11.5 The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 31, 2017 : Shares Granted (in millions) Weighted-Average Grant-Date Fair Value (dollars per share) TBOs 2.6 $ 8.46 RSUs 1.4 $ 34.08 PSUs 0.4 $ 34.08 4.4

Earnings Per Share

Earnings Per Share	6 Months Ended
	Mar. 31, 2017
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 March 31, 2017 April 1, 2016 March 31, 2017 April 1, 2016 Earnings: Net income attributable to Aramark stockholders $ 70,151 $ 66,354 $ 195,490 $ 159,697 Shares: Basic weighted-average shares outstanding 245,077 241,901 244,690 241,205 Effect of dilutive securities 6,646 6,369 7,247 6,808 Diluted weighted-average shares outstanding 251,723 248,270 251,937 248,013 Basic Earnings Per Share: Net income attributable to Aramark stockholders $ 0.29 $ 0.27 $ 0.80 $ 0.66 Diluted Earnings Per Share: Net income attributable to Aramark stockholders $ 0.28 $ 0.27 $ 0.78 $ 0.64 Share-based awards to purchase 4.5 million shares were outstanding for both the three months ended March 31, 2017 and April 1, 2016 , but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.2 million shares and 0.7 million shares were outstanding for the three month periods of March 31, 2017 and April 1, 2016 , 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 shares were outstanding for both the six months ended March 31, 2017 and April 1, 2016 , but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.2 million shares and 0.7 million shares were outstanding for the six month period of March 31, 2017 and April 1, 2016 , 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
	Mar. 31, 2017
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 $103.3 million at March 31, 2017 if the terminal fair value of vehicles coming off lease was zero . Consistent with past experience, management does not expect any significant payments will be required pursuant to these arrangements. No amounts have been accrued for guarantee arrangements at March 31, 2017 . 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
	Mar. 31, 2017
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). In the Company's food and support services segments, approximately 80% of the global sales is related to food services and 20% is related to facilities services. Financial information by segment follows (in millions): Sales Three Months Ended March 31, 2017 April 1, 2016 FSS North America $ 2,559.5 $ 2,520.2 FSS International 674.4 664.0 Uniform 387.7 390.6 $ 3,621.6 $ 3,574.8 Operating Income Three Months Ended March 31, 2017 April 1, 2016 FSS North America $ 152.0 $ 137.2 FSS International 31.0 24.6 Uniform 45.5 43.7 228.5 205.5 Corporate (37.1 ) (33.4 ) Operating Income 191.4 172.1 Interest and Other Financing Costs, net (97.6 ) (71.7 ) Income Before Income Taxes $ 93.8 $ 100.4 Sales Six Months Ended March 31, 2017 April 1, 2016 FSS North America $ 5,222.3 $ 5,142.9 FSS International 1,351.6 1,358.9 Uniform 783.1 783.3 $ 7,357.0 $ 7,285.1 Operating Income Six Months Ended March 31, 2017 April 1, 2016 FSS North America $ 337.2 $ 305.5 FSS International 62.8 54.6 Uniform 99.2 94.1 499.2 454.2 Corporate (63.7 ) (68.0 ) Operating Income 435.5 386.2 Interest and Other Financing Costs, net (163.3 ) (143.1 ) Income Before Income Taxes $ 272.2 $ 243.1

Fair Value of Financial Assets

Fair Value of Financial Assets and Financial Liabilities	6 Months Ended
	Mar. 31, 2017
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 March 31, 2017 and September 30, 2016 was $5,419.1 million and $5,365.6 million , respectively. The carrying value of the Company's debt at March 31, 2017 and September 30, 2016 was $5,294.3 million and $5,270.0 million , respectively. The fair values were computed using market quotes, if available, or based on discounted cash flows using market interest rates as of the end of the respective periods. The inputs utilized in estimating the fair value of the Company's debt have been classified as level 2 in the fair value hierarchy levels.

Condensed Consolidating Financi

Condensed Consolidating Financial Statements of Aramark and Subsidiaries	6 Months Ended
	Mar. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements of Aramark and Subsidiaries	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF ARAMARK AND SUBSIDIARIES: The following condensed consolidating financial statements of the Company have been prepared pursuant to Rule 3-10 of Regulation S-X. The condensed consolidating financial statements are presented for: (i) Aramark (the "Parent"); (ii) Aramark Services, Inc. and Aramark International Finance S.à r.l. (the "Issuers"); (iii) the guarantors; (iv) the non guarantors; (v) elimination entries necessary to consolidate the Parent with the Issuers, the guarantor and non guarantors; and (vi) the Company on a consolidated basis. Each of the guarantors is wholly-owned, directly or indirectly, by the Company. All other subsidiaries of the Company, either direct or indirect, are non guarantors and do not guarantee the 2024 Notes, the 4.750% Senior Notes due 2026 and the Notes . The guarantors also guarantee certain other debt. See note 5 for additional descriptions of the Notes. These condensed consolidating financial statements have been prepared from the Company's financial information on the same basis of accounting as the condensed consolidated financial statements. Interest expense and certain other costs are partially allocated to all of the subsidiaries of the Company. Goodwill and other intangible assets have been allocated to the subsidiaries based on management's estimates. CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 38,422 $ 27,821 $ 79,236 $ — $ 145,484 Receivables — 409 311,186 1,196,421 — 1,508,016 Inventories — 15,678 481,380 74,503 — 571,561 Prepayments and other current assets — 10,309 66,204 93,007 — 169,520 Total current assets 5 64,818 886,591 1,443,167 — 2,394,581 Property and Equipment, net — 29,641 759,603 215,342 — 1,004,586 Goodwill — 173,104 4,062,203 404,867 — 4,640,174 Investment in and Advances to Subsidiaries 2,240,708 5,596,636 456,310 795,139 (9,088,793 ) — Other Intangible Assets — 29,729 979,812 98,983 — 1,108,524 Other Assets — 81,207 1,005,613 262,660 (2,002 ) 1,347,478 $ 2,240,713 $ 5,975,135 $ 8,150,132 $ 3,220,158 $ (9,090,795 ) $ 10,495,343 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 50,997 $ 15,166 $ 13,405 $ — $ 79,568 Accounts payable — 145,341 386,441 272,885 — 804,667 Accrued expenses and other current liabilities — 176,960 713,160 277,428 89 1,167,637 Total current liabilities — 373,298 1,114,767 563,718 89 2,051,872 Long-term Borrowings — 4,760,926 56,862 396,971 — 5,214,759 Deferred Income Taxes and Other Noncurrent Liabilities — 419,812 508,390 49,957 — 978,159 Intercompany Payable — — 5,054,986 1,032,348 (6,087,334 ) — Redeemable Noncontrolling Interest — — 9,840 — — 9,840 Total Stockholders' Equity 2,240,713 421,099 1,405,287 1,177,164 (3,003,550 ) 2,240,713 $ 2,240,713 $ 5,975,135 $ 8,150,132 $ 3,220,158 $ (9,090,795 ) $ 10,495,343 CONDENSED CONSOLIDATING BALANCE SHEETS September 30, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 47,850 $ 31,344 $ 73,381 $ — $ 152,580 Receivables — 167 265,124 1,211,058 — 1,476,349 Inventories — 15,284 492,855 79,016 — 587,155 Prepayments and other current assets — 69,033 98,779 108,675 — 276,487 Total current assets 5 132,334 888,102 1,472,130 — 2,492,571 Property and Equipment, net — 30,201 782,347 210,535 — 1,023,083 Goodwill — 173,104 3,982,737 473,040 — 4,628,881 Investment in and Advances to Subsidiaries 2,161,101 5,450,692 598,759 230,488 (8,441,040 ) — Other Intangible Assets — 29,729 894,274 187,880 — 1,111,883 Other Assets — 56,850 1,028,887 241,919 (2,002 ) 1,325,654 $ 2,161,106 $ 5,872,910 $ 8,175,106 $ 2,815,992 $ (8,443,042 ) $ 10,582,072 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 21,998 $ 15,598 $ 8,926 $ — $ 46,522 Accounts payable — 156,471 415,481 275,636 — 847,588 Accrued expenses and other current liabilities 100 145,314 827,213 319,447 (1,439 ) 1,290,635 Total current liabilities 100 323,783 1,258,292 604,009 (1,439 ) 2,184,745 Long-term Borrowings — 4,570,931 62,892 589,691 — 5,223,514 Deferred Income Taxes and Other Noncurrent Liabilities — 440,839 510,254 51,920 — 1,003,013 Intercompany Payable — — 4,619,489 1,400,741 (6,020,230 ) — Redeemable Noncontrolling Interest — — 9,794 — — 9,794 Total Stockholders' Equity 2,161,006 537,357 1,714,385 169,631 (2,421,373 ) 2,161,006 $ 2,161,106 $ 5,872,910 $ 8,175,106 $ 2,815,992 $ (8,443,042 ) $ 10,582,072 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated Sales $ — $ 259,026 $ 2,435,422 $ 927,180 $ — $ 3,621,628 Costs and Expenses: Cost of services provided — 237,137 2,124,643 864,416 — 3,226,196 Depreciation and amortization — 4,182 106,774 14,336 — 125,292 Selling and general corporate expenses — 38,947 35,308 4,465 — 78,720 Interest and other financing costs, net — 92,467 (728 ) 5,892 — 97,631 Expense allocations — (66,808 ) 64,460 2,348 — — — 305,925 2,330,457 891,457 — 3,527,839 Income (Loss) before Income Tax — (46,899 ) 104,965 35,723 — 93,789 Provision (Benefit) for Income Taxes — (9,387 ) 30,922 2,023 — 23,558 Equity in Net Income of Subsidiaries 70,151 — — — (70,151 ) — Net income (loss) 70,151 (37,512 ) 74,043 33,700 (70,151 ) 70,231 Less: Net income attributable to noncontrolling interest — — 80 — — 80 Net income (loss) attributable to Aramark shareholder 70,151 (37,512 ) 73,963 33,700 (70,151 ) 70,151 Other comprehensive income, net of tax 31,818 12,568 604 24,681 (37,853 ) 31,818 Comprehensive income (loss) attributable to Aramark stockholders $ 101,969 $ (24,944 ) $ 74,567 $ 58,381 $ (108,004 ) $ 101,969 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the six months ended March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated Sales $ — $ 511,405 $ 4,963,878 $ 1,881,728 $ — $ 7,357,011 Costs and Expenses: Cost of services provided — 465,949 4,322,293 1,737,284 — 6,525,526 Depreciation and amortization — 8,563 208,956 34,299 — 251,818 Selling and general corporate expenses — 67,314 67,789 9,089 — 144,192 Interest and other financing costs, net — 153,820 (1,360 ) 10,848 — 163,308 Expense allocations — (142,827 ) 138,332 4,495 — — — 552,819 4,736,010 1,796,015 — 7,084,844 Income (Loss) before Income Tax — (41,414 ) 227,868 85,713 — 272,167 Provision (Benefit) for Income Taxes — (7,910 ) 67,239 17,173 — 76,502 Equity in Net Income of Subsidiaries 195,490 — — — (195,490 ) — Net income (loss) 195,490 (33,504 ) 160,629 68,540 (195,490 ) 195,665 Less: Net income attributable to noncontrolling interest — — 175 — — 175 Net income (loss) attributable to Aramark shareholder 195,490 (33,504 ) 160,454 68,540 (195,490 ) 195,490 Other comprehensive income (loss), net of tax 7,136 38,035 (1,323 ) (43,667 ) 6,955 7,136 Comprehensive income attributable to Aramark stockholders $ 202,626 $ 4,531 $ 159,131 $ 24,873 $ (188,535 ) $ 202,626 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended April 1, 2016 ( in thousands) Aramark (Parent) Aramark Services, Inc. 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 — 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 Tax — (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 shareholder 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. 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 — 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 Tax — (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 shareholder 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 CASH FLOWS For the six months ended March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ 123,008 $ 309,568 $ 41,646 $ (46,018 ) $ 428,204 Cash flows from investing activities: Purchases of property and equipment, client contract investments and other — (11,198 ) (170,314 ) (33,625 ) — (215,137 ) Disposals of property and equipment — 80 3,675 1,376 — 5,131 Acquisitions of businesses, net of cash acquired — — (66,692 ) (825 ) — (67,517 ) Other investing activities — (83,935 ) 1,280 84,177 — 1,522 Net cash used in investing activities — (95,053 ) (232,051 ) 51,103 — (276,001 ) Cash flows from financing activities: Proceeds from long-term borrowings — 3,099,709 — 455,363 — 3,555,072 Payments of long-term borrowings — (3,216,149 ) (9,432 ) (313,100 ) — (3,538,681 ) Net change in funding under the Receivables Facility — — — 32,000 — 32,000 Payments of dividends — (50,378 ) — — — (50,378 ) Proceeds from issuance of common stock — 11,319 — — — 11,319 Repurchase of stock — (100,000 ) — — — (100,000 ) Other financing activities — (61,591 ) (2,517 ) (4,523 ) — (68,631 ) Change in intercompany, net — 279,707 (69,091 ) (256,634 ) 46,018 — Net cash provided by (used in) financing activities — (37,383 ) (81,040 ) (86,894 ) 46,018 (159,299 ) Increase (decrease) in cash and cash equivalents — (9,428 ) (3,523 ) 5,855 — (7,096 ) Cash and cash equivalents, beginning of period 5 47,850 31,344 73,381 — 152,580 Cash and cash equivalents, end of period $ 5 $ 38,422 $ 27,821 $ 79,236 $ — $ 145,484 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ 29,134 $ 218,921 $ (102,295 ) $ 105,707 $ 251,467 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 — (28,262 ) (2,087 ) (358 ) — (30,707 ) Change in intercompany, net — (224,992 ) (28,880 ) 359,579 (105,707 ) — Net cash provided by (used in) financing activities — (11,374 ) (38,556 ) 218,812 (105,707 ) 63,175 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

Basis of Presentation and Sum20

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2017
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 November 23, 2016 . The Condensed Consolidated Balance Sheet as of September 30, 2016 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	New Accounting Standard Updates In March 2017, the Financial Accounting Standards Board ("FASB") issued an accounting standard update ("ASU") to improve the presentation of net periodic pension cost and net periodic postretirement benefit cost. 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 February 2017, the FASB issued an ASU to clarify the accounting guidance for partial sales of nonfinancial assets. 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 January 2017, the FASB issued an ASU to simplify the subsequent measurement of goodwill as part of the impairment test. The guidance is effective for the Company in the first quarter of fiscal 2021 and early adoption is permitted. The Company is currently evaluating the impact of the pronouncement. In January 2017, the FASB issued an ASU to clarify the definition of a business. 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 October 2016, the FASB issued an ASU to require entities to recognize the income tax consequences of certain intercompany assets transfers at the transaction date. 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 August 2016, the FASB issued an ASU to address the classification of certain cash receipts and cash payments in the Statement of Cash Flows. 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 March 2016, the FASB issued an ASU to update several aspects of the accounting for share-based payment transactions. Upon adoption, the ASU requires that excess tax benefits for share-based payments be recorded as a reduction to the provision for income taxes and reflected within cash flows from operating activities rather than being recorded within stockholders’ equity and reflected within cash flow from financing activities. The standard also clarifies that all cash payments made on an employee’s behalf for withheld shares should be presented as a financing activity on a cash flow statement, and provides an accounting policy election to account for forfeitures as they occur. The Company elected to early adopt the guidance as of the beginning of its first quarter of fiscal 2017. The impact to the Condensed Consolidated Statements of Income was $5.9 million and $12.2 million o f excess tax benefit recorded as a reduction to the provision for income taxes for the three and six months ended March 31, 2017 . The adoption impact to the Condensed Consolidated Balance Sheets was a cumulative-effect adjustment of approximately $9.8 million to increase retained earnings for previously unrecognized excess tax benefits. The Company applied the guidance related to the presentation in the Condensed Consolidated Statements of Cash Flows on a retrospective basis. The excess tax benefit of $12.2 million and $13.8 million f or share-based awards is included in operating activities, previously classified in financing activities, and approximately $22.9 million and $27.9 million of cash paid for employee taxes for withheld shares is inclu ded in financing activities, previously classified in operating activities, for the six months ended March 31, 2017 and April 1, 2016 , respectively. As a result of the adoption, the excess tax benefit is no longer included in the calculation of diluted shares under the treasury stock method, which increased the diluted shares outstanding by approximately 1.4 million shares and 1.5 million shares for the three and six months ended March 31, 2017 , respectively. The Company elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. 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 in the process of developing an inventory of its lease arrangements in order to determine the impact the adoption of this ASU will have on its condensed consolidated financial statements and related disclosures. Based on the assessment to date, the Company expects adoption of this standard to result in a material increase in lease-related assets and liabilities on its Condensed Consolidated Balance Sheets, but does not expect it to have a significant impact on its Condensed Consolidated Statements of Income or Cash Flows. 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 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 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 Company adopted the guidance in the first quarter of fiscal 2017 which did not have an impact on the condensed consolidated financial statements. 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. As the new standard will supersede most existing revenue guidance affecting the Company, it could impact revenue and cost recognition on contracts across all reportable segments. The Company has been closely monitoring the FASB activity related to the new standard and continues to work to conclude on specific interpretative issues. The Company also continues to make progress on a comprehensive contract review project in order to develop a full understanding of the adoption impact on the 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, changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income or loss (net of tax).
Other Assets	Other Assets Other assets consist primarily of client contract investments, investments in 50% or less owned entities, 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 generally 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.
Income Taxes	Income Taxes Effective for the first quarter of fiscal 2017, the earnings since the beginning of the fiscal year of certain of the Company's foreign subsidiaries are intended to be indefinitely reinvested in operations outside the U.S. and, therefore, U.S. taxes have not been recorded on those earnings.
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 Sum21

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2017
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 March 31, 2017 April 1, 2016 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 70,231 $ 66,497 Foreign currency translation adjustments 17,690 (4,062 ) 13,628 23,611 (7,279 ) 16,332 Fair value of cash flow hedges 29,820 (11,630 ) 18,190 (12,998 ) 5,134 (7,864 ) Other comprehensive income (loss) 47,510 (15,692 ) 31,818 10,613 (2,145 ) 8,468 Comprehensive income 102,049 74,965 Less: Net income attributable to noncontrolling interest 80 143 Comprehensive income attributable to Aramark stockholders $ 101,969 $ 74,822 Six Months Ended March 31, 2017 April 1, 2016 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 195,665 $ 159,933 Foreign currency translation adjustments (25,958 ) 4,706 (21,252 ) 13,048 (7,288 ) 5,760 Fair value of cash flow hedges 46,538 (18,150 ) 28,388 3,081 4,629 7,710 Other comprehensive income (loss) 20,580 (13,444 ) 7,136 16,129 (2,659 ) 13,470 Comprehensive income 202,801 173,403 Less: Net income attributable to noncontrolling interest 175 236 Comprehensive income attributable to Aramark stockholders $ 202,626 $ 173,167
Schedule of Accumulated Other Comprehensive Income	Accumulated other comprehensive loss consists of the following (in thousands): March 31, 2017 September 30, 2016 Pension plan adjustments $ (65,267 ) $ (65,267 ) Foreign currency translation adjustments (89,713 ) (68,461 ) Cash flow hedges (7,985 ) (36,373 ) Share of equity investee's accumulated other comprehensive loss (10,682 ) (10,682 ) $ (173,647 ) $ (180,783 )

Goodwill and Other Intangible22

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill Assets by Segment	Changes in total goodwill during the six months ended March 31, 2017 follow (in thousands): Segment September 30, 2016 Acquisition Translation March 31, 2017 FSS North America $ 3,635,614 $ 27,220 $ (25 ) $ 3,662,809 FSS International 418,488 — (15,902 ) 402,586 Uniform 574,779 — — 574,779 $ 4,628,881 $ 27,220 $ (15,927 ) $ 4,640,174
Schedule of Other Intangible Assets	Other intangible assets consist of the following (in thousands): March 31, 2017 September 30, 2016 Gross Accumulated Net Gross Accumulated Net Customer relationship assets $ 1,332,632 $ (1,011,915 ) $ 320,717 $ 1,793,739 $ (1,462,058 ) $ 331,681 Trade names 787,807 — 787,807 781,835 (1,633 ) 780,202 $ 2,120,439 $ (1,011,915 ) $ 1,108,524 $ 2,575,574 $ (1,463,691 ) $ 1,111,883

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term borrowings, net, are summarized in the following table (in thousands): March 31, 2017 September 30, 2016 Senior secured revolving credit facility, due March 2022 $ — $ — Senior secured term loan facility, due September 2019 — 840,305 Senior secured term loan facility, due February 2021 — 2,450,749 Senior secured term loan facility, due March 2022 843,041 — Senior secured term loan facility, due March 2024 1,740,473 — 5.750% senior notes, due March 2020 — 227,032 5.125% senior notes, due January 2024 904,374 905,095 4.750% senior notes, due June 2026 493,175 492,886 5.000% senior notes, due April 2025 589,166 — 3.125% senior notes, due April 2025 341,859 — Receivables Facility, due May 2019 300,000 268,000 Capital leases 72,211 78,615 Other 10,028 7,354 5,294,327 5,270,036 Less—current portion (79,568 ) (46,522 ) $ 5,214,759 $ 5,223,514
Schedule of Maturities of Long-term Debt	After giving effect to the refinancing activity during the second quarter of fiscal 2017, at March 31, 2017 , annual maturities on long-term borrowings maturing between fiscal years 2017 and 2022 and thereafter (excluding the $50.3 million reduction to long-term borrowings from debt issuance costs and the increase of $16.3 million from the premium on the 2024 Notes) are as follows (in thousands): 2017 $ 45,619 2018 75,756 2019 362,265 2020 115,047 2021 121,897 2022 607,779 Thereafter 3,999,937

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)	The following table summarizes the effect of our derivatives designated as cash flow hedging instruments (effective portion) on Other comprehensive income (loss) (in thousands): Three Months Ended March 31, 2017 April 1, 2016 Interest rate swap agreements $ 25,237 $ (22,086 ) Six Months Ended March 31, 2017 April 1, 2016 Interest rate swap agreements $ 35,982 $ (14,969 ) Cross currency swap agreements — (2,116 ) $ 35,982 $ (17,085 )
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 March 31, 2017 September 30, 2016 ASSETS Not designated as hedging instruments: Gasoline and diesel fuel agreements Prepayments and other current assets $ 2,676 $ 3,878 LIABILITIES Designated as hedging instruments: Interest rate swap agreements Accrued expenses and other current liabilities $ 2,142 $ 5,929 Interest rate swap agreements Other Noncurrent Liabilities 14,786 34,919 16,928 40,848 Not designated as hedging instruments: Foreign currency forward exchange contracts Accounts payable 752 447 $ 17,680 $ 41,295
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 Income Statement Location March 31, 2017 April 1, 2016 Designated as hedging instruments: Interest rate swap agreements Interest expense $ 4,583 $ 9,088 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses $ 5,067 $ 4,571 Foreign currency forward exchange contracts Interest expense 2,597 4,315 7,664 8,886 $ 12,247 $ 17,974 Six Months Ended Income Statement Location March 31, 2017 April 1, 2016 Designated as hedging instruments: Interest rate swap agreements Interest Expense $ 10,556 $ 18,105 Cross currency swap agreements Interest Expense — 2,061 10,556 20,166 Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses $ 383 $ 7,076 Foreign currency forward exchange contracts Interest Expense (4,808 ) (775 ) (4,425 ) 6,301 $ 6,131 $ 26,467

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes the share-based compensation expense and related information for Time-Based Options ("TBOs"), Time-Based Restricted Stock Units ("RSUs"), Performance Stock Units and Performance Restricted Stock ("PSUs"), and Deferred Stock and Other Units classified as "Selling and general corporate expenses" in the Condensed Consolidated Statements of Income (in millions). Three Months Ended Six Months Ended March 31, 2017 April 1, 2016 March 31, 2017 April 1, 2016 TBOs $ 5.2 $ 4.8 $ 10.5 $ 9.7 RSUs 5.0 5.4 11.4 11.1 PSUs 7.8 3.3 11.4 7.3 Deferred Stock and Other Units 0.5 0.6 1.4 1.3 $ 18.5 $ 14.1 $ 34.7 $ 29.4 Taxes related to share-based compensation $ 6.9 $ 5.5 $ 12.9 $ 11.5
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 31, 2017 : Shares Granted (in millions) Weighted-Average Grant-Date Fair Value (dollars per share) TBOs 2.6 $ 8.46 RSUs 1.4 $ 34.08 PSUs 0.4 $ 34.08 4.4

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended March 31, 2017 April 1, 2016 March 31, 2017 April 1, 2016 Earnings: Net income attributable to Aramark stockholders $ 70,151 $ 66,354 $ 195,490 $ 159,697 Shares: Basic weighted-average shares outstanding 245,077 241,901 244,690 241,205 Effect of dilutive securities 6,646 6,369 7,247 6,808 Diluted weighted-average shares outstanding 251,723 248,270 251,937 248,013 Basic Earnings Per Share: Net income attributable to Aramark stockholders $ 0.29 $ 0.27 $ 0.80 $ 0.66 Diluted Earnings Per Share: Net income attributable to Aramark stockholders $ 0.28 $ 0.27 $ 0.78 $ 0.64

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Schedule of Sales by Segment	inancial information by segment follows (in millions): Sales Three Months Ended March 31, 2017 April 1, 2016 FSS North America $ 2,559.5 $ 2,520.2 FSS International 674.4 664.0 Uniform 387.7 390.6 $ 3,621.6 $ 3,574.8 Operating Income Three Months Ended March 31, 2017 April 1, 2016 FSS North America $ 152.0 $ 137.2 FSS International 31.0 24.6 Uniform 45.5 43.7 228.5 205.5 Corporate (37.1 ) (33.4 ) Operating Income 191.4 172.1 Interest and Other Financing Costs, net (97.6 ) (71.7 ) Income Before Income Taxes $ 93.8 $ 100.4 Sales Six Months Ended March 31, 2017 April 1, 2016 FSS North America $ 5,222.3 $ 5,142.9 FSS International 1,351.6 1,358.9 Uniform 783.1 783.3 $ 7,357.0 $ 7,285.1
Schedule of Operating Income by Segment	Operating Income Three Months Ended March 31, 2017 April 1, 2016 FSS North America $ 152.0 $ 137.2 FSS International 31.0 24.6 Uniform 45.5 43.7 228.5 205.5 Corporate (37.1 ) (33.4 ) Operating Income 191.4 172.1 Interest and Other Financing Costs, net (97.6 ) (71.7 ) Income Before Income Taxes $ 93.8 $ 100.4 Operating Income Six Months Ended March 31, 2017 April 1, 2016 FSS North America $ 337.2 $ 305.5 FSS International 62.8 54.6 Uniform 99.2 94.1 499.2 454.2 Corporate (63.7 ) (68.0 ) Operating Income 435.5 386.2 Interest and Other Financing Costs, net (163.3 ) (143.1 ) Income Before Income Taxes $ 272.2 $ 243.1

Condensed Consolidating Finan28

Condensed Consolidating Financial Statements of Aramark and Subsidiaries (Tables)	6 Months Ended
	Mar. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Consolidated Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 38,422 $ 27,821 $ 79,236 $ — $ 145,484 Receivables — 409 311,186 1,196,421 — 1,508,016 Inventories — 15,678 481,380 74,503 — 571,561 Prepayments and other current assets — 10,309 66,204 93,007 — 169,520 Total current assets 5 64,818 886,591 1,443,167 — 2,394,581 Property and Equipment, net — 29,641 759,603 215,342 — 1,004,586 Goodwill — 173,104 4,062,203 404,867 — 4,640,174 Investment in and Advances to Subsidiaries 2,240,708 5,596,636 456,310 795,139 (9,088,793 ) — Other Intangible Assets — 29,729 979,812 98,983 — 1,108,524 Other Assets — 81,207 1,005,613 262,660 (2,002 ) 1,347,478 $ 2,240,713 $ 5,975,135 $ 8,150,132 $ 3,220,158 $ (9,090,795 ) $ 10,495,343 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 50,997 $ 15,166 $ 13,405 $ — $ 79,568 Accounts payable — 145,341 386,441 272,885 — 804,667 Accrued expenses and other current liabilities — 176,960 713,160 277,428 89 1,167,637 Total current liabilities — 373,298 1,114,767 563,718 89 2,051,872 Long-term Borrowings — 4,760,926 56,862 396,971 — 5,214,759 Deferred Income Taxes and Other Noncurrent Liabilities — 419,812 508,390 49,957 — 978,159 Intercompany Payable — — 5,054,986 1,032,348 (6,087,334 ) — Redeemable Noncontrolling Interest — — 9,840 — — 9,840 Total Stockholders' Equity 2,240,713 421,099 1,405,287 1,177,164 (3,003,550 ) 2,240,713 $ 2,240,713 $ 5,975,135 $ 8,150,132 $ 3,220,158 $ (9,090,795 ) $ 10,495,343 CONDENSED CONSOLIDATING BALANCE SHEETS September 30, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. Guarantors Non Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 47,850 $ 31,344 $ 73,381 $ — $ 152,580 Receivables — 167 265,124 1,211,058 — 1,476,349 Inventories — 15,284 492,855 79,016 — 587,155 Prepayments and other current assets — 69,033 98,779 108,675 — 276,487 Total current assets 5 132,334 888,102 1,472,130 — 2,492,571 Property and Equipment, net — 30,201 782,347 210,535 — 1,023,083 Goodwill — 173,104 3,982,737 473,040 — 4,628,881 Investment in and Advances to Subsidiaries 2,161,101 5,450,692 598,759 230,488 (8,441,040 ) — Other Intangible Assets — 29,729 894,274 187,880 — 1,111,883 Other Assets — 56,850 1,028,887 241,919 (2,002 ) 1,325,654 $ 2,161,106 $ 5,872,910 $ 8,175,106 $ 2,815,992 $ (8,443,042 ) $ 10,582,072 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 21,998 $ 15,598 $ 8,926 $ — $ 46,522 Accounts payable — 156,471 415,481 275,636 — 847,588 Accrued expenses and other current liabilities 100 145,314 827,213 319,447 (1,439 ) 1,290,635 Total current liabilities 100 323,783 1,258,292 604,009 (1,439 ) 2,184,745 Long-term Borrowings — 4,570,931 62,892 589,691 — 5,223,514 Deferred Income Taxes and Other Noncurrent Liabilities — 440,839 510,254 51,920 — 1,003,013 Intercompany Payable — — 4,619,489 1,400,741 (6,020,230 ) — Redeemable Noncontrolling Interest — — 9,794 — — 9,794 Total Stockholders' Equity 2,161,006 537,357 1,714,385 169,631 (2,421,373 ) 2,161,006 $ 2,161,106 $ 5,872,910 $ 8,175,106 $ 2,815,992 $ (8,443,042 ) $ 10,582,072
Schedule of Condensed Consolidated Income Statement	CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated Sales $ — $ 259,026 $ 2,435,422 $ 927,180 $ — $ 3,621,628 Costs and Expenses: Cost of services provided — 237,137 2,124,643 864,416 — 3,226,196 Depreciation and amortization — 4,182 106,774 14,336 — 125,292 Selling and general corporate expenses — 38,947 35,308 4,465 — 78,720 Interest and other financing costs, net — 92,467 (728 ) 5,892 — 97,631 Expense allocations — (66,808 ) 64,460 2,348 — — — 305,925 2,330,457 891,457 — 3,527,839 Income (Loss) before Income Tax — (46,899 ) 104,965 35,723 — 93,789 Provision (Benefit) for Income Taxes — (9,387 ) 30,922 2,023 — 23,558 Equity in Net Income of Subsidiaries 70,151 — — — (70,151 ) — Net income (loss) 70,151 (37,512 ) 74,043 33,700 (70,151 ) 70,231 Less: Net income attributable to noncontrolling interest — — 80 — — 80 Net income (loss) attributable to Aramark shareholder 70,151 (37,512 ) 73,963 33,700 (70,151 ) 70,151 Other comprehensive income, net of tax 31,818 12,568 604 24,681 (37,853 ) 31,818 Comprehensive income (loss) attributable to Aramark stockholders $ 101,969 $ (24,944 ) $ 74,567 $ 58,381 $ (108,004 ) $ 101,969 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the six months ended March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated Sales $ — $ 511,405 $ 4,963,878 $ 1,881,728 $ — $ 7,357,011 Costs and Expenses: Cost of services provided — 465,949 4,322,293 1,737,284 — 6,525,526 Depreciation and amortization — 8,563 208,956 34,299 — 251,818 Selling and general corporate expenses — 67,314 67,789 9,089 — 144,192 Interest and other financing costs, net — 153,820 (1,360 ) 10,848 — 163,308 Expense allocations — (142,827 ) 138,332 4,495 — — — 552,819 4,736,010 1,796,015 — 7,084,844 Income (Loss) before Income Tax — (41,414 ) 227,868 85,713 — 272,167 Provision (Benefit) for Income Taxes — (7,910 ) 67,239 17,173 — 76,502 Equity in Net Income of Subsidiaries 195,490 — — — (195,490 ) — Net income (loss) 195,490 (33,504 ) 160,629 68,540 (195,490 ) 195,665 Less: Net income attributable to noncontrolling interest — — 175 — — 175 Net income (loss) attributable to Aramark shareholder 195,490 (33,504 ) 160,454 68,540 (195,490 ) 195,490 Other comprehensive income (loss), net of tax 7,136 38,035 (1,323 ) (43,667 ) 6,955 7,136 Comprehensive income attributable to Aramark stockholders $ 202,626 $ 4,531 $ 159,131 $ 24,873 $ (188,535 ) $ 202,626 CONDENSED CONSOLIDATING STATEMENTS OF INCOME AND COMPREHENSIVE INCOME For the three months ended April 1, 2016 ( in thousands) Aramark (Parent) Aramark Services, Inc. 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 — 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 Tax — (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 shareholder 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. 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 — 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 Tax — (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 shareholder 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
Schedule of Condensed Consolidated Cash Flow Statement	Aramark (Parent) Aramark Services, Inc. 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 — 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 Tax — (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 shareholder 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 CASH FLOWS For the six months ended March 31, 2017 (in thousands) Aramark (Parent) Issuers Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ 123,008 $ 309,568 $ 41,646 $ (46,018 ) $ 428,204 Cash flows from investing activities: Purchases of property and equipment, client contract investments and other — (11,198 ) (170,314 ) (33,625 ) — (215,137 ) Disposals of property and equipment — 80 3,675 1,376 — 5,131 Acquisitions of businesses, net of cash acquired — — (66,692 ) (825 ) — (67,517 ) Other investing activities — (83,935 ) 1,280 84,177 — 1,522 Net cash used in investing activities — (95,053 ) (232,051 ) 51,103 — (276,001 ) Cash flows from financing activities: Proceeds from long-term borrowings — 3,099,709 — 455,363 — 3,555,072 Payments of long-term borrowings — (3,216,149 ) (9,432 ) (313,100 ) — (3,538,681 ) Net change in funding under the Receivables Facility — — — 32,000 — 32,000 Payments of dividends — (50,378 ) — — — (50,378 ) Proceeds from issuance of common stock — 11,319 — — — 11,319 Repurchase of stock — (100,000 ) — — — (100,000 ) Other financing activities — (61,591 ) (2,517 ) (4,523 ) — (68,631 ) Change in intercompany, net — 279,707 (69,091 ) (256,634 ) 46,018 — Net cash provided by (used in) financing activities — (37,383 ) (81,040 ) (86,894 ) 46,018 (159,299 ) Increase (decrease) in cash and cash equivalents — (9,428 ) (3,523 ) 5,855 — (7,096 ) Cash and cash equivalents, beginning of period 5 47,850 31,344 73,381 — 152,580 Cash and cash equivalents, end of period $ 5 $ 38,422 $ 27,821 $ 79,236 $ — $ 145,484 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended April 1, 2016 (in thousands) Aramark (Parent) Aramark Services, Inc. Guarantors Non Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ 29,134 $ 218,921 $ (102,295 ) $ 105,707 $ 251,467 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 — (28,262 ) (2,087 ) (358 ) — (30,707 ) Change in intercompany, net — (224,992 ) (28,880 ) 359,579 (105,707 ) — Net cash provided by (used in) financing activities — (11,374 ) (38,556 ) 218,812 (105,707 ) 63,175 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

Basis of Presentation and Sum29

Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details) $ in Thousands, shares in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2017USD ($)countryshares	Mar. 31, 2017USD ($)countrysegmentshares	Apr. 01, 2016USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of reportable segments | segment		3
Net cash provided by (used in) operating activities		$ 428,204	$ 251,467
Net cash provided by (used in) financing activities		(159,299)	63,175
Accounting Standards Update 2016-09 | New Accounting Pronouncement, Early Adoption, Effect
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Effective income tax rate reconciliation, share-based compensation, excess tax benefit, amount	$ 5,900	12,200
Net cash provided by (used in) operating activities			13,800
Net cash provided by (used in) financing activities		$ (22,900)	$ (27,900)
Adjustment to diluted shares outstanding | shares	1.4	1.5
Retained Earnings | Accounting Standards Update 2016-09 | New Accounting Pronouncement, Early Adoption, Effect
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Cumulative effect of new accounting principal in period of adoption	$ 9,800	$ 9,800
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	17	17

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
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Pre-Tax Amount
Foreign currency translation adjustments	$ 17,690	$ 23,611	$ (25,958)	$ 13,048
Fair value of cash flow hedges	29,820	(12,998)	46,538	3,081
Other comprehensive income (loss)	47,510	10,613	20,580	16,129
Tax Effect
Foreign currency translation adjustments	(4,062)	(7,279)	4,706	(7,288)
Fair value of cash flow hedges	(11,630)	5,134	(18,150)	4,629
Other comprehensive income (loss)	(15,692)	(2,145)	(13,444)	(2,659)
After-Tax Amount
Net income	70,231	66,497	195,665	159,933
Foreign currency translation adjustments	13,628	16,332	(21,252)	5,760
Fair value of cash flow hedges	18,190	(7,864)	28,388	7,710
Other comprehensive income (loss), net of tax	31,818	8,468	7,136	13,470
Comprehensive income	102,049	74,965	202,801	173,403
Less: Net income attributable to noncontrolling interest	80	143	175	236
Comprehensive income attributable to Aramark stockholders	$ 101,969	$ 74,822	$ 202,626	$ 173,167

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	Mar. 31, 2017	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pension plan adjustments	$ (65,267)	$ (65,267)
Foreign currency translation adjustments	(89,713)	(68,461)
Cash flow hedges	(7,985)	(36,373)
Share of equity investee's accumulated other comprehensive loss	(10,682)	(10,682)
Total	$ (173,647)	$ (180,783)

Basis of Presentation and Sum32

Basis of Presentation and Summary of Significant Accounting Policies - Other Assets (Details) - USD ($) $ in Millions	Mar. 31, 2017	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Capital contract investments	$ 877.9	$ 865

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Business Acquisition [Line Items]
Payments to acquire businesses, net of cash acquired		$ 67,517	$ 58,096
Avoca Handweavers Limited
Business Acquisition [Line Items]
Payments to acquire businesses, gross	$ 65,800
Payments to acquire businesses, net of cash acquired	$ 59,200

Severance (Details)

Severance (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 01, 2016	Apr. 01, 2016	Mar. 31, 2017	Sep. 30, 2016
Restructuring Cost and Reserve [Line Items]
Severance and related costs accrual			$ 14	$ 26.1
Other restructuring
Restructuring Cost and Reserve [Line Items]
Severance costs	$ 8	$ 8

Goodwill and Other Intangible35

Goodwill and Other Intangible Assets - Schedule of Goodwill Assets by Segment (Details) $ in Thousands	6 Months Ended
	Mar. 31, 2017USD ($)
Goodwill [Roll Forward]
Balance at beginning of the period	$ 4,628,881
Acquisition	27,220
Translation	(15,927)
Balance at the end of the period	4,640,174
FSS North America
Goodwill [Roll Forward]
Balance at beginning of the period	3,635,614
Acquisition	27,220
Translation	(25)
Balance at the end of the period	3,662,809
FSS International
Goodwill [Roll Forward]
Balance at beginning of the period	418,488
Acquisition	0
Translation	(15,902)
Balance at the end of the period	402,586
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 Intangible36

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Sep. 30, 2016
Other Intangible Assets
Gross Amount	$ 2,120,439	$ 2,575,574
Accumulated Amortization	(1,011,915)	(1,463,691)
Net Amount	1,108,524	1,111,883
Customer Relationships
Other Intangible Assets
Gross Amount	1,332,632	1,793,739
Accumulated Amortization	(1,011,915)	(1,462,058)
Net Amount	320,717	331,681
Trade names
Other Intangible Assets
Gross Amount	787,807	781,835
Accumulated Amortization	0	(1,633)
Net Amount	$ 787,807	$ 780,202

Goodwill and Other Intangible37

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2017	Apr. 01, 2016
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 44.1	$ 54.7
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]
Finite-lived intangible asset, useful life		14 years
IPS Acquisition | Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Trade names acquired	$ 31
IPS Acquisition | Trade names
Finite-Lived Intangible Assets [Line Items]
Trade names acquired	$ 11

Borrowings (Schedule of Debt) (

Borrowings (Schedule of Debt) (Details)	Mar. 31, 2017USD ($)	Mar. 27, 2017EUR (€)	Mar. 22, 2017USD ($)	Sep. 30, 2016USD ($)
Debt Instrument [Line Items]
Capital leases	$ 72,211,000			$ 78,615,000
Other	10,028,000			7,354,000
Debt and capital lease obligations	5,294,327,000			5,270,036,000
Less—current portion	(79,568,000)			(46,522,000)
Long-Term Borrowings	5,214,759,000			5,223,514,000
Receivables Facility, due May 2019
Debt Instrument [Line Items]
Long-term debt	300,000,000			268,000,000
Senior Notes | 5.750% senior notes, due March 2020
Debt Instrument [Line Items]
Long-term debt	0			227,032,000
Senior Notes | 5.125% senior notes, due January 2024
Debt Instrument [Line Items]
Long-term debt	904,374,000			905,095,000
Senior Notes | 4.750% senior notes, due June 2026
Debt Instrument [Line Items]
Long-term debt	493,175,000			492,886,000
Senior Notes | 5.000% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt	589,166,000		$ 600,000,000	0
Senior Notes | 3.125% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt	341,859,000	€ 325,000,000		0
Senior secured revolving credit facility, due March 2022 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	0			0
Senior secured term loan facility, due September 2019 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	0			840,305,000
Senior secured term loan facility, due February 2021 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	0			2,450,749,000
Senior secured term loan facility, due March 2022 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	843,041,000			0
Senior secured term loan facility, due March 2024 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 1,740,473,000			$ 0

Borrowings (Narrative) (Details

Borrowings (Narrative) (Details)	3 Months Ended	6 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD	Mar. 31, 2017JPY (¥)	Mar. 22, 2017USD ($)	Sep. 30, 2016USD ($)
Secured Debt | 5.000% senior notes, due April 2025
Debt Instrument [Line Items]
Payments of financing costs	$ 16,400,000
Secured Debt | Senior Secured Revolving Credit Facility, Amounts Due March 28, 2022
Debt Instrument [Line Items]
Fee, effective rate	0.30%	0.30%	0.30%	0.30%
Secured Debt | Senior Secured Revolving Credit Facility, Amounts Due March 28, 2022 | Other Assets
Debt Instrument [Line Items]
Payments of financing costs	$ 8,200,000
Senior Notes | 5.000% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt	589,166,000	$ 589,166,000			$ 600,000,000	$ 0
Interest rate stated percentage					5.00%
Senior Notes | 5.125% senior notes, due January 2024
Debt Instrument [Line Items]
Long-term debt	904,374,000	904,374,000				905,095,000
Deferred financing fees	$ 16,300,000	$ 16,300,000
Senior Notes | 5.75% Senior Notes, due 2020
Debt Instrument [Line Items]
Interest rate stated percentage	5.75%	5.75%	5.75%	5.75%
Senior Notes | Term Loan Facilities due 2019 and 2021
Debt Instrument [Line Items]
Write off of deferred debt issuance costs	$ 23,700,000
Senior Notes | 5.0% and 3.125% Senior Notes Due 2025
Debt Instrument [Line Items]
Payments of financing costs	15,100,000
Term Loan Facility, US Term Loan A, Due 2022 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	650,000,000	$ 650,000,000
Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	1,750,000,000	$ 1,750,000,000
Deb prepayment premium, percent		1.00%
Term Loan Facility Due 2022 | Secured Debt | Canadian Dollar Denominated Term Loan, Canadian Subsidiary
Debt Instrument [Line Items]
Long-term debt	100,200,000	$ 100,200,000	CAD 133,400,000
Term Loan Facility Due 2022 | Secured Debt | Yen denominated term loans
Debt Instrument [Line Items]
Long-term debt	99,700,000	99,700,000		¥ 11,107,000,000
Senior secured revolving credit facility, due March 2022 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	0	0				0
Senior secured revolving credit facility, due March 2022 | Secured Debt | Senior Secured Revolving Credit Facility, Amounts Due March 28, 2022
Debt Instrument [Line Items]
Maximum borrowing capacity	1,000,000,000	1,000,000,000
Senior secured revolving credit facility, due March 2022 | Line of Credit | Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	250,000,000	250,000,000
Remaining borrowing capacity	998,500,000	998,500,000
Secured Debt | 2017 Amendment Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity	1,400,000,000	$ 1,400,000,000
Line of credit facility, agreement terms, prepayment of outstanding term loans, nonordinary course asset sales, percentage		100.00%
Line of credit facility, agreement terms, prepayment of outstanding term loans, incurrence of debt, percentage		100.00%
Secured Debt | Foreign Line of Credit | 2017 Amendment Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity	150,000,000	$ 150,000,000
Senior secured term loan facility, due September 2019 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 0				$ 840,305,000
US Term Loan B and Yen Term Loan | Secured Debt
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly	1.00%	1.00%	1.00%	1.00%
Eurocurrency rate margin | Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Interest rate, effective percentage	2.00%	2.00%	2.00%	2.00%
Minimum interest rate	0.00%	0.00%	0.00%	0.00%
Base-rate borrowings | Secured Debt | US Term Loan A, Canadian Term Loan And Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate, effective percentage	0.75%	0.75%	0.75%	0.75%
Base-rate borrowings | Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Interest rate, effective percentage	1.00%	1.00%	1.00%	1.00%
Minimum interest rate	0.00%	0.00%	0.00%	0.00%
Base-rate borrowings | Term Loan Facility Due 2022 | Secured Debt | Yen denominated term loans
Debt Instrument [Line Items]
Basis spread on variable rate		1.75%
Eurocurrency And Bankers' Acceptance Borrowings, And Letters of Credit Fees | Secured Debt | US Term Loan A, Canadian Term Loan And Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Interest rate, effective percentage	1.75%	1.75%	1.75%	1.75%
Minimum | Secured Debt
Debt Instrument [Line Items]
Interest coverage ratio		2
Minimum | Secured Debt | Senior Secured Revolving Credit Facility, Amounts Due March 28, 2022
Debt Instrument [Line Items]
Fee range		0.0025
Minimum | Secured Debt | 2017 Amendment Agreement
Debt Instrument [Line Items]
Line of credit facility, agreement terms, annual cash flow threshold		$ 100,000,000
Minimum | Eurocurrency rate margin | Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Basis spread on variable rate		1.75%
Minimum | Base-rate borrowings | Secured Debt | US Term Loan A, Canadian Term Loan And Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
Minimum | Base-rate borrowings | Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Basis spread on variable rate		0.75%
Minimum | Eurocurrency And Bankers' Acceptance Borrowings, And Letters of Credit Fees | Secured Debt | US Term Loan A, Canadian Term Loan And Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Maximum | Secured Debt
Debt Instrument [Line Items]
Consolidated debt ratio	5.125	5.125	5.125	5.125
Maximum | Secured Debt | Senior Secured Revolving Credit Facility, Amounts Due March 28, 2022
Debt Instrument [Line Items]
Fee range		0.004
Maximum | Secured Debt | 2017 Amendment Agreement
Debt Instrument [Line Items]
Consolidated debt ratio	3	3	3	3
Maximum | Eurocurrency rate margin | Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Basis spread on variable rate		2.00%
Maximum | Base-rate borrowings | Secured Debt | US Term Loan A, Canadian Term Loan And Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate		1.25%
Maximum | Base-rate borrowings | Term Loan Facility, US Term Loan B, Due 2024 | Secured Debt
Debt Instrument [Line Items]
Basis spread on variable rate		1.00%
Maximum | Eurocurrency And Bankers' Acceptance Borrowings, And Letters of Credit Fees | Secured Debt | US Term Loan A, Canadian Term Loan And Senior Secured Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate		2.25%
Issuers
Debt Instrument [Line Items]
Percentage of capital stock securing debt		100.00%
Subsidiary Issuer and Guarantor
Debt Instrument [Line Items]
Percentage of capital stock securing debt		100.00%
ASI | Secured Debt | 2017 Amendment Agreement
Debt Instrument [Line Items]
Line of credit facility, agreement terms, prepayment of outstanding term loans, annual cash flow, percentage		50.00%
Line of credit facility, agreement terms, prepayment of outstanding term loans, step down percentage, one		25.00%
Line of credit facility, agreement terms, prepayment of outstanding term loans, step down percentage, two		0.00%
ASI | Minimum | Secured Debt | 2017 Amendment Agreement
Debt Instrument [Line Items]
Line of credit facility, agreement terms, annual cash flow threshold		$ 10,000,000
Voting Stock | Foreign Subsidiaries
Debt Instrument [Line Items]
Percentage of capital stock securing debt		65.00%
Nonvoting Stock | Subsidiary Issuer and Guarantor
Debt Instrument [Line Items]
Percentage of capital stock securing debt		100.00%
Foreign
Debt Instrument [Line Items]
Long-term debt	$ 551,600,000	$ 551,600,000
First Year After Closing | Secured Debt | US Term Loan A And Canadian Term Loan
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly	5.00%	5.00%	5.00%	5.00%
Second Year After Closing | Secured Debt | US Term Loan A And Canadian Term Loan
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly	5.00%	5.00%	5.00%	5.00%
Third Year After Closing | Secured Debt | US Term Loan A And Canadian Term Loan
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly	7.50%	7.50%	7.50%	7.50%
Fourth Year After Closing | Secured Debt | US Term Loan A And Canadian Term Loan
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly	10.00%	10.00%	10.00%	10.00%
Fifth Year After Closing | Secured Debt | US Term Loan A, Canadian Term Loan And Yen Term Loan
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly	15.00%	15.00%	15.00%	15.00%
Interest and Other Financing Costs, net | Senior Notes | 5.75% Senior Notes, due 2020
Debt Instrument [Line Items]
Payments of financing costs	$ 3,300,000
Interest and Other Financing Costs, net | Senior Notes | Term Loan Facilities due 2019 and 2021
Debt Instrument [Line Items]
Interest expense charges	$ 27,000,000

Borrowings (Senior Notes) (Deta

Borrowings (Senior Notes) (Details)	6 Months Ended
	Mar. 31, 2017USD ($)	Mar. 27, 2017EUR (€)	Mar. 22, 2017USD ($)	Sep. 30, 2016USD ($)
5.0% and 3.125% Senior Notes Due 2025
Debt Instrument [Line Items]
Change of control, optional redemption price, percentage	101.00%
Senior Notes | 5.000% senior notes, due April 2025
Debt Instrument [Line Items]
Interest rate stated percentage			5.00%
Long-term debt	$ 589,166,000		$ 600,000,000	$ 0
Senior Notes | 3.125% senior notes, due April 2025
Debt Instrument [Line Items]
Interest rate stated percentage		3.125%
Long-term debt	$ 341,859,000	€ 325,000,000		$ 0
4.750% senior notes, due June 2026
Debt Instrument [Line Items]
Interest rate stated percentage	4.75%
5.125% senior notes, due January 2024
Debt Instrument [Line Items]
Interest rate stated percentage	5.125%

Borrowings (Future Maturities)

Borrowings (Future Maturities) (Details) $ in Thousands	Mar. 31, 2017USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2,017	$ 45,619
2,018	75,756
2,019	362,265
2,020	115,047
2,021	121,897
2,022	607,779
Thereafter	3,999,937
Senior Notes | 5.125% senior notes, due January 2024
Debt Instrument [Line Items]
Deferred financing fees	16,300
Term Loan Facilities | Secured Debt
Debt Instrument [Line Items]
Debt discount	$ 50,300

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
	Mar. 31, 2017USD ($)	Apr. 01, 2016USD ($)	Mar. 31, 2017USD ($)	Apr. 01, 2016USD ($)	Mar. 31, 2017EUR (€)gal	Mar. 31, 2017USD ($)gal	Mar. 31, 2017CADgal	Mar. 31, 2017GBP (£)gal	Sep. 30, 2016USD ($)
Derivative [Line Items]
Cash flow hedge gain (loss)						$ (7,985)			$ (36,373)
Gain (loss) recognized in income	$ (12,247)	$ (17,974)	$ (6,131)	$ (26,467)
Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Net tax loss expected to be reclassified from accumulated other comprehensive loss			5,400
Not Designated as Hedging Instrument
Derivative [Line Items]
Gain (loss) recognized in income	(7,664)	(8,886)	4,425	(6,301)
Interest rate swap agreements | Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Notional amount of derivative						2,400,000
Cash flow hedge gain (loss)						$ (8,000)			$ (36,400)
Interest rate swap agreements | Designated as Hedging Instrument | Cash Flow Hedging | Interest and Other Financing Costs, net
Derivative [Line Items]
Changes in market value as result from de-designation	(2,900)
Gasoline and diesel fuel agreements | Not Designated as Hedging Instrument
Derivative [Line Items]
Non monetary notional amount of derivative (in gallons) | gal					24.2	24.2	24.2	24.2
Gain (loss) recognized in income	$ (5,500)	$ (1,900)	$ (1,000)	$ (2,800)
Foreign currency forward exchange contracts | Not Designated as Hedging Instrument
Derivative [Line Items]
Notional amount of derivative					€ 64.3		CAD 15	£ 79.5

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
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Derivative [Line Items]
Gain (Loss) recognized in other comprehensive income			$ 35,982	$ (17,085)
Interest rate swap agreements
Derivative [Line Items]
Gain (Loss) recognized in other comprehensive income	$ 25,237	$ (22,086)	35,982	(14,969)
Cross currency swap agreements
Derivative [Line Items]
Gain (Loss) recognized in other comprehensive income			$ 0	$ (2,116)

Derivative Instruments - Balanc

Derivative Instruments - Balance Sheet Presentation (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Sep. 30, 2016
Derivative instruments
Interest rate swap agreements	$ 17,680	$ 41,295
Designated as Hedging Instrument
Derivative instruments
Interest rate swap agreements	16,928	40,848
Designated as Hedging Instrument | Accrued expenses and other current liabilities | Interest rate swap agreements
Derivative instruments
Interest rate swap agreements	2,142	5,929
Designated as Hedging Instrument | Other Noncurrent Liabilities | Interest rate swap agreements
Derivative instruments
Interest rate swap agreements	14,786	34,919
Not Designated as Hedging Instrument | Prepayments and other current assets | Gasoline and diesel fuel agreements
Derivative instruments
Fair value of derivative assets	2,676	3,878
Not Designated as Hedging Instrument | Accounts payable | Foreign currency forward exchange contracts
Derivative instruments
Interest rate swap agreements	$ 752	$ 447

Derivative Instruments - Locati

Derivative Instruments - Location of (Gain) Loss Reclassified from AOCI Into Earnings (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Derivative instruments
(Gain) loss recognized in income	$ 12,247	$ 17,974	$ 6,131	$ 26,467
Designated as Hedging Instrument | Cash Flow Hedging
Derivative instruments
(Gain) loss reclassified from AOCI			10,556	20,166
Designated as Hedging Instrument | Interest Expense | Cash Flow Hedging | Interest rate swap agreements
Derivative instruments
(Gain) loss reclassified from AOCI	4,583	9,088	10,556	18,105
Designated as Hedging Instrument | Interest Expense | Cash Flow Hedging | Cross currency swap agreements
Derivative instruments
(Gain) loss reclassified from AOCI			0	2,061
Not Designated as Hedging Instrument
Derivative instruments
(Gain) loss recognized in income	7,664	8,886	(4,425)	6,301
Not Designated as Hedging Instrument | Gasoline and diesel fuel agreements
Derivative instruments
(Gain) loss recognized in income	5,500	1,900	1,000	2,800
Not Designated as Hedging Instrument | Interest Expense | Foreign currency forward exchange contracts
Derivative instruments
(Gain) loss recognized in income	2,597	4,315	(4,808)	(775)
Not Designated as Hedging Instrument | Cost of services provided | Gasoline and diesel fuel agreements
Derivative instruments
(Gain) loss recognized in income	$ 5,067	$ 4,571	$ 383	$ 7,076

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2017	Apr. 01, 2016	May 03, 2017
Class of Stock [Line Items]
Payments of dividends		$ 50,378	$ 45,795
Common Stock
Class of Stock [Line Items]
Number of shares authorized to be repurchased (in shares)	250,000,000	250,000,000
Repurchase of common stock, (shares)	2,800,000
Repurchase of common stock, value	$ 100,000
Subsequent Event | Common Stock
Class of Stock [Line Items]
Dividends payable, amount per share (in dollars per share)				$ 0.103

Share-Based Compensation - Comp

Share-Based Compensation - Compensation Expense and Other Options (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 18.5	$ 14.1	$ 34.7	$ 29.4
Taxes related to share-based compensation	6.9	5.5	12.9	11.5
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	5.2	4.8	10.5	9.7
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	5	5.4	11.4	11.1
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	7.8	3.3	11.4	7.3
Deferred Stock and Other Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 0.5	$ 0.6	$ 1.4	$ 1.3

Share-Based Compensation - Opti

Share-Based Compensation - Options Granted and Weighted Average Grant Date Fair Value (Details) shares in Millions	6 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted	4.4
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted	2.6
Weighted-Average Grant-Date Fair Value (usd per unit) | $ / shares	$ 8.46
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted	1.4
Weighted-Average Grant-Date Fair Value (usd per unit) | $ / shares	$ 34.08
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted	0.4
Weighted-Average Grant-Date Fair Value (usd per unit) | $ / shares	$ 34.08

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
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Earnings:
Net income attributable to Aramark stockholders	$ 70,151	$ 66,354	$ 195,490	$ 159,697
Shares:
Basic weighted-average shares outstanding (in shares)	245,077	241,901	244,690	241,205
Effect of dilutive securities (in shares)	6,646	6,369	7,247	6,808
Diluted weighted-average shares outstanding (in shares)	251,723	248,270	251,937	248,013
Basic Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ 0.29	$ 0.27	$ 0.80	$ 0.66
Diluted Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ 0.28	$ 0.27	$ 0.78	$ 0.64

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
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	4.5	3.9	3.9
Performance-Based Options and Performance Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	1.2	0.7	1.2	0.7

Commitments and Contingencies (

Commitments and Contingencies (Details)	6 Months Ended
	Mar. 31, 2017USD ($)
Loss Contingencies [Line Items]
Maximum potential liability from vehicle leases	$ 103,300,000
Residual value guarantee, value assumptions, terminal fair value of vehicles coming off lease	0
Residual value guarantee accrual	$ 0
Minimum
Loss Contingencies [Line Items]
Operating lease terms	1 year
Maximum
Loss Contingencies [Line Items]
Operating lease terms	8 years

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2017USD ($)	Apr. 01, 2016USD ($)	Mar. 31, 2017USD ($)segment	Apr. 01, 2016USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Sales	$ 3,621,628	$ 3,574,822	$ 7,357,011	$ 7,285,097
Operating Income	191,420	172,114	435,475	386,207
Interest and Other Financing Costs, net	(97,631)	(71,751)	(163,308)	(143,071)
Income Before Income Taxes	93,789	100,363	272,167	243,136
Operating Segments
Segment Reporting Information [Line Items]
Operating Income	228,500	205,500	499,200	454,200
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Operating Income	(37,100)	(33,400)	(63,700)	(68,000)
Reconciling Items
Segment Reporting Information [Line Items]
Operating Income	191,400	172,100	435,500	386,200
Interest and Other Financing Costs, net	97,600	71,700	163,300	143,100
FSS North America
Segment Reporting Information [Line Items]
Sales	2,559,500	2,520,200	5,222,300	5,142,900
FSS North America | Operating Segments
Segment Reporting Information [Line Items]
Operating Income	152,000	137,200	337,200	305,500
FSS International
Segment Reporting Information [Line Items]
Sales	674,400	664,000	1,351,600	1,358,900
FSS International | Operating Segments
Segment Reporting Information [Line Items]
Operating Income	31,000	24,600	62,800	54,600
Uniform
Segment Reporting Information [Line Items]
Sales	387,700	390,600	783,100	783,300
Uniform | Operating Segments
Segment Reporting Information [Line Items]
Operating Income	$ 45,500	$ 43,700	$ 99,200	$ 94,100
Sales | Product Concentration Risk | Food Services
Segment Reporting Information [Line Items]
Concentration Risk, Percentage			80.00%
Sales | Product Concentration Risk | Facility Services
Segment Reporting Information [Line Items]
Concentration Risk, Percentage			20.00%

Fair Value of Financial Asset53

Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2017	Sep. 30, 2016
Fair Value Disclosure | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 5,419.1	$ 5,365.6
Carrying Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt	$ 5,294.3	$ 5,270

Condensed Consolidating Finan54

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Sep. 30, 2016	Apr. 01, 2016	Oct. 02, 2015
Current Assets:
Cash and cash equivalents	$ 145,484	$ 152,580	$ 147,724	$ 122,416
Receivables	1,508,016	1,476,349
Inventories	571,561	587,155
Prepayments and other current assets	169,520	276,487
Total current assets	2,394,581	2,492,571
Property and Equipment, net	1,004,586	1,023,083
Goodwill	4,640,174	4,628,881
Investment in and Advances to Subsidiaries	0	0
Other Intangible Assets	1,108,524	1,111,883
Other Assets	1,347,478	1,325,654
Assets	10,495,343	10,582,072
Current Liabilities:
Current maturities of long-term borrowings	79,568	46,522
Accounts payable	804,667	847,588
Accrued expenses and other current liabilities	1,167,637	1,290,635
Total current liabilities	2,051,872	2,184,745
Long-Term Borrowings	5,214,759	5,223,514
Deferred Income Taxes and Other Noncurrent Liabilities	978,159	1,003,013
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	9,840	9,794
Total stockholders' equity	2,240,713	2,161,006
Liabilities and Stockholders’ Equity	10,495,343	10,582,072
Eliminations
Current Assets:
Cash and cash equivalents	0	0	0	0
Receivables	0	0
Inventories	0	0
Prepayments and other current assets	0	0
Total current assets	0	0
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	(9,088,793)	(8,441,040)
Other Intangible Assets	0	0
Other Assets	(2,002)	(2,002)
Assets	(9,090,795)	(8,443,042)
Current Liabilities:
Current maturities of long-term borrowings	0	0
Accounts payable	0	0
Accrued expenses and other current liabilities	89	(1,439)
Total current liabilities	89	(1,439)
Long-Term Borrowings	0	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	(6,087,334)	(6,020,230)
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	(3,003,550)	(2,421,373)
Liabilities and Stockholders’ Equity	(9,090,795)	(8,443,042)
Aramark (Parent)
Current Assets:
Cash and cash equivalents	5	5	5	5
Receivables	0	0
Inventories	0	0
Prepayments and other current assets	0	0
Total current assets	5	5
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	2,240,708	2,161,101
Other Intangible Assets	0	0
Other Assets	0	0
Assets	2,240,713	2,161,106
Current Liabilities:
Current maturities of long-term borrowings	0	0
Accounts payable	0	0
Accrued expenses and other current liabilities	0	100
Total current liabilities	0	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	2,240,713	2,161,006
Liabilities and Stockholders’ Equity	2,240,713	2,161,106
Issuers
Current Assets:
Cash and cash equivalents	38,422	47,850	37,571	31,792
Receivables	409	167
Inventories	15,678	15,284
Prepayments and other current assets	10,309	69,033
Total current assets	64,818	132,334
Property and Equipment, net	29,641	30,201
Goodwill	173,104	173,104
Investment in and Advances to Subsidiaries	5,596,636	5,450,692
Other Intangible Assets	29,729	29,729
Other Assets	81,207	56,850
Assets	5,975,135	5,872,910
Current Liabilities:
Current maturities of long-term borrowings	50,997	21,998
Accounts payable	145,341	156,471
Accrued expenses and other current liabilities	176,960	145,314
Total current liabilities	373,298	323,783
Long-Term Borrowings	4,760,926	4,570,931
Deferred Income Taxes and Other Noncurrent Liabilities	419,812	440,839
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	421,099	537,357
Liabilities and Stockholders’ Equity	5,975,135	5,872,910
Guarantors
Current Assets:
Cash and cash equivalents	27,821	31,344	32,270	42,811
Receivables	311,186	265,124
Inventories	481,380	492,855
Prepayments and other current assets	66,204	98,779
Total current assets	886,591	888,102
Property and Equipment, net	759,603	782,347
Goodwill	4,062,203	3,982,737
Investment in and Advances to Subsidiaries	456,310	598,759
Other Intangible Assets	979,812	894,274
Other Assets	1,005,613	1,028,887
Assets	8,150,132	8,175,106
Current Liabilities:
Current maturities of long-term borrowings	15,166	15,598
Accounts payable	386,441	415,481
Accrued expenses and other current liabilities	713,160	827,213
Total current liabilities	1,114,767	1,258,292
Long-Term Borrowings	56,862	62,892
Deferred Income Taxes and Other Noncurrent Liabilities	508,390	510,254
Intercompany Payable	5,054,986	4,619,489
Redeemable Noncontrolling Interest	9,840	9,794
Total stockholders' equity	1,405,287	1,714,385
Liabilities and Stockholders’ Equity	8,150,132	8,175,106
Non Guarantors
Current Assets:
Cash and cash equivalents	79,236	73,381	$ 77,878	$ 47,808
Receivables	1,196,421	1,211,058
Inventories	74,503	79,016
Prepayments and other current assets	93,007	108,675
Total current assets	1,443,167	1,472,130
Property and Equipment, net	215,342	210,535
Goodwill	404,867	473,040
Investment in and Advances to Subsidiaries	795,139	230,488
Other Intangible Assets	98,983	187,880
Other Assets	262,660	241,919
Assets	3,220,158	2,815,992
Current Liabilities:
Current maturities of long-term borrowings	13,405	8,926
Accounts payable	272,885	275,636
Accrued expenses and other current liabilities	277,428	319,447
Total current liabilities	563,718	604,009
Long-Term Borrowings	396,971	589,691
Deferred Income Taxes and Other Noncurrent Liabilities	49,957	51,920
Intercompany Payable	1,032,348	1,400,741
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	1,177,164	169,631
Liabilities and Stockholders’ Equity	$ 3,220,158	$ 2,815,992

Condensed Consolidating Finan55

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Statements of Income And Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016	Mar. 31, 2017	Apr. 01, 2016
Condensed Financial Statements, Captions [Line Items]
Sales	$ 3,621,628	$ 3,574,822	$ 7,357,011	$ 7,285,097
Costs and Expenses:
Cost of services provided	3,226,196	3,209,710	6,525,526	6,504,233
Depreciation and amortization	125,292	120,291	251,818	247,809
Selling and general corporate expenses	78,720	72,707	144,192	146,848
Interest and other financing costs, net	97,631	71,751	163,308	143,071
Expense allocations	0	0	0	0
Costs and Expenses	3,527,839	3,474,459	7,084,844	7,041,961
Income Before Income Taxes	93,789	100,363	272,167	243,136
Provision for Income Taxes	23,558	33,866	76,502	83,203
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	70,231	66,497	195,665	159,933
Less: Net income attributable to noncontrolling interest	80	143	175	236
Net income attributable to Aramark stockholders	70,151	66,354	195,490	159,697
Other comprehensive income, net of tax	31,818	8,468	7,136	13,470
Comprehensive income attributable to Aramark stockholders	101,969	74,822	202,626	173,167
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
Costs and Expenses	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	(70,151)	(66,354)	(195,490)	(159,697)
Net income	(70,151)	(66,354)	(195,490)	(159,697)
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	(70,151)	(66,354)	(195,490)	(159,697)
Other comprehensive income, net of tax	(37,853)	(23,849)	6,955	(18,207)
Comprehensive income attributable to Aramark stockholders	(108,004)	(90,203)	(188,535)	(177,904)
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	0	0	0
Interest and other financing costs, net	0	0	0	0
Expense allocations	0		0	0
Costs and Expenses	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	70,151	66,354	195,490	159,697
Net income	70,151	66,354	195,490	159,697
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	70,151	66,354	195,490	159,697
Other comprehensive income, net of tax	31,818	8,468	7,136	13,470
Comprehensive income attributable to Aramark stockholders	101,969	74,822	202,626	173,167
Issuers
Condensed Financial Statements, Captions [Line Items]
Sales	259,026	253,674	511,405	510,417
Costs and Expenses:
Cost of services provided	237,137	235,755	465,949	470,729
Depreciation and amortization	4,182	4,405	8,563	7,868
Selling and general corporate expenses	38,947	35,583	67,314	72,429
Interest and other financing costs, net	92,467	66,881	153,820	130,464
Expense allocations	(66,808)	(61,435)	(142,827)	(155,485)
Costs and Expenses	305,925	281,189	552,819	526,005
Income Before Income Taxes	(46,899)	(27,515)	(41,414)	(15,588)
Provision for Income Taxes	(9,387)	(9,753)	(7,910)	(4,924)
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	(37,512)	(17,762)	(33,504)	(10,664)
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	(37,512)	(17,762)	(33,504)	(10,664)
Other comprehensive income, net of tax	12,568	(18,326)	38,035	(8,441)
Comprehensive income attributable to Aramark stockholders	(24,944)	(36,088)	4,531	(19,105)
Guarantors
Condensed Financial Statements, Captions [Line Items]
Sales	2,435,422	2,433,802	4,963,878	4,950,869
Costs and Expenses:
Cost of services provided	2,124,643	2,133,606	4,322,293	4,333,350
Depreciation and amortization	106,774	99,303	208,956	205,580
Selling and general corporate expenses	35,308	32,483	67,789	64,976
Interest and other financing costs, net	(728)	(711)	(1,360)	(1,160)
Expense allocations	64,460	44,928	138,332	142,479
Costs and Expenses	2,330,457	2,309,609	4,736,010	4,745,225
Income Before Income Taxes	104,965	124,193	227,868	205,644
Provision for Income Taxes	30,922	42,545	67,239	69,319
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	74,043	81,648	160,629	136,325
Less: Net income attributable to noncontrolling interest	80	143	175	236
Net income attributable to Aramark stockholders	73,963	81,505	160,454	136,089
Other comprehensive income, net of tax	604	(1,720)	(1,323)	(3,282)
Comprehensive income attributable to Aramark stockholders	74,567	79,785	159,131	132,807
Non Guarantors
Condensed Financial Statements, Captions [Line Items]
Sales	927,180	887,346	1,881,728	1,823,811
Costs and Expenses:
Cost of services provided	864,416	840,349	1,737,284	1,700,154
Depreciation and amortization	14,336	16,583	34,299	34,361
Selling and general corporate expenses	4,465	4,641	9,089	9,443
Interest and other financing costs, net	5,892	5,581	10,848	13,767
Expense allocations	2,348	16,507	4,495	13,006
Costs and Expenses	891,457	883,661	1,796,015	1,770,731
Income Before Income Taxes	35,723	3,685	85,713	53,080
Provision for Income Taxes	2,023	1,074	17,173	18,808
Equity in Net Income of Subsidiaries	0	0	0	0
Net income	33,700	2,611	68,540	34,272
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Aramark stockholders	33,700	2,611	68,540	34,272
Other comprehensive income, net of tax	24,681	43,895	(43,667)	29,930
Comprehensive income attributable to Aramark stockholders	$ 58,381	$ 46,506	$ 24,873	$ 64,202

Condensed Consolidating Finan56

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2017	Apr. 01, 2016
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	$ 428,204	$ 251,467
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(215,137)	(237,833)
Disposals of property and equipment	5,131	4,000
Acquisitions of businesses, net of cash acquired	(67,517)	(58,096)
Other investing activities	1,522	2,595
Net cash used in investing activities	(276,001)	(289,334)
Cash flows from financing activities:
Proceeds from long-term borrowings	3,555,072	394,528
Payments of long-term borrowings	(3,538,681)	(271,375)
Net change in funding under the Receivables Facility	32,000	0
Payments of dividends	(50,378)	(45,795)
Proceeds from issuance of common stock	11,319	16,524
Repurchase of stock	(100,000)	0
Other financing activities	(68,631)	(30,707)
Change in intercompany, net	0	0
Net cash provided by (used in) financing activities	(159,299)	63,175
Increase in cash and cash equivalents	(7,096)	25,308
Cash and cash equivalents, beginning of period	152,580	122,416
Cash and cash equivalents, end of period	145,484	147,724
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(46,018)	105,707
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
Net change in funding under the Receivables Facility	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0
Other financing activities	0	0
Change in intercompany, net	46,018	(105,707)
Net cash provided by (used in) financing activities	46,018	(105,707)
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	0
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
Net change in funding under the Receivables Facility	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0
Other financing activities	0	0
Change in intercompany, net	0	0
Net cash provided by (used in) financing activities	0	0
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
Issuers
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	123,008	29,134
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(11,198)	(10,715)
Disposals of property and equipment	80	0
Acquisitions of businesses, net of cash acquired	0	0
Other investing activities	(83,935)	(1,266)
Net cash used in investing activities	(95,053)	(11,981)
Cash flows from financing activities:
Proceeds from long-term borrowings	3,099,709	393,969
Payments of long-term borrowings	(3,216,149)	(122,818)
Net change in funding under the Receivables Facility	0
Payments of dividends	(50,378)	(45,795)
Proceeds from issuance of common stock	11,319	16,524
Repurchase of stock	(100,000)
Other financing activities	(61,591)	(28,262)
Change in intercompany, net	279,707	(224,992)
Net cash provided by (used in) financing activities	(37,383)	(11,374)
Increase in cash and cash equivalents	(9,428)	5,779
Cash and cash equivalents, beginning of period	47,850	31,792
Cash and cash equivalents, end of period	38,422	37,571
Guarantors
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	309,568	218,921
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(170,314)	(198,294)
Disposals of property and equipment	3,675	4,000
Acquisitions of businesses, net of cash acquired	(66,692)	(232)
Other investing activities	1,280	3,620
Net cash used in investing activities	(232,051)	(190,906)
Cash flows from financing activities:
Proceeds from long-term borrowings	0	0
Payments of long-term borrowings	(9,432)	(7,589)
Net change in funding under the Receivables Facility	0
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0
Other financing activities	(2,517)	(2,087)
Change in intercompany, net	(69,091)	(28,880)
Net cash provided by (used in) financing activities	(81,040)	(38,556)
Increase in cash and cash equivalents	(3,523)	(10,541)
Cash and cash equivalents, beginning of period	31,344	42,811
Cash and cash equivalents, end of period	27,821	32,270
Non Guarantors
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	41,646	(102,295)
Cash flows from investing activities:
Purchases of property and equipment, client contract investments and other	(33,625)	(28,824)
Disposals of property and equipment	1,376	0
Acquisitions of businesses, net of cash acquired	(825)	(57,864)
Other investing activities	84,177	241
Net cash used in investing activities	51,103	(86,447)
Cash flows from financing activities:
Proceeds from long-term borrowings	455,363	559
Payments of long-term borrowings	(313,100)	(140,968)
Net change in funding under the Receivables Facility	32,000
Payments of dividends	0	0
Proceeds from issuance of common stock	0	0
Repurchase of stock	0
Other financing activities	(4,523)	(358)
Change in intercompany, net	(256,634)	359,579
Net cash provided by (used in) financing activities	(86,894)	218,812
Increase in cash and cash equivalents	5,855	30,070
Cash and cash equivalents, beginning of period	73,381	47,808
Cash and cash equivalents, end of period	$ 79,236	$ 77,878