Aramark (ARMK) 10-Q 7 May 24 2024 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Mar. 29, 2024	Apr. 26, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 29, 2024
Document Transition Report	false
Entity File Number	001-36223
Entity Registrant Name	Aramark
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-8236097
Entity Address, Address Line One	2400 Market Street
Entity Address, Postal Zip Code	19103
Entity Address, City or Town	Philadelphia,
Entity Address, State or Province	PA
City Area Code	215
Local Phone Number	238-3000
Title of 12(b) Security	Common Stock,
Trading Symbol	ARMK
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		262,992,012
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001584509
Current Fiscal Year End Date	--09-27

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Current Assets:
Cash and cash equivalents	$ 356,605	$ 1,927,088
Receivables (less allowances: $38,470 and $31,506)	2,220,634	1,970,782
Inventories	388,279	403,707
Prepayments and other current assets	362,903	297,519
Current assets of discontinued operations	0	620,931
Total current assets	3,328,421	5,220,027
Property and Equipment, net	1,490,772	1,425,973
Goodwill	4,635,450	4,615,986
Other Intangible Assets	1,820,644	1,804,473
Operating Lease Right-of-use Assets	632,079	572,268
Other Assets	653,534	728,678
Noncurrent Assets of Discontinued Operations	0	2,503,836
ASSETS	12,560,900	16,871,241
Current Liabilities:
Current maturities of long-term borrowings	42,399	1,543,032
Current operating lease liabilities	50,108	51,271
Accounts payable	1,096,634	1,271,859
Accrued payroll and related expenses	432,561	479,827
Accrued expenses and other current liabilities	1,036,400	1,288,454
Current liabilities of discontinued operations	0	395,524
Total current liabilities	2,658,102	5,029,967
Long-Term Borrowings	5,879,086	5,098,662
Noncurrent Operating Lease Liabilities	241,055	245,871
Deferred Income Taxes	389,874	410,935
Other Noncurrent Liabilities	493,916	503,129
Noncurrent Liabilities of Discontinued Operations	0	1,861,735
Commitments and Contingencies (see Note 12)
Redeemable Noncontrolling Interests	7,727	8,224
Stockholders' Equity:
Common stock, par value $0.01 (authorized: 600,000,000 shares; issued: 303,075,180 shares and 301,069,012 shares; and outstanding: 262,899,265 shares and 261,450,373 shares)	3,031	3,011
Capital surplus	3,875,095	3,825,620
Retained earnings	110,879	964,158
Accumulated other comprehensive loss	(100,253)	(98,237)
Treasury stock (shares held in treasury: 40,175,915 shares and 39,618,639 shares)	(997,612)	(981,834)
Total stockholders' equity	2,891,140	3,712,718
LIABILITIES AND STOCKHOLDERS' EQUITY	$ 12,560,900	$ 16,871,241

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 38,470	$ 31,506
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	303,075,180	301,069,012
Common stock, shares outstanding (in shares)	262,899,265	261,450,373
Treasury stock, shares held in treasury (in shares)	40,175,915	39,618,639

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenue	$ 4,199,913	$ 3,916,156	$ 8,607,678	$ 7,829,876
Costs and Expenses:
Cost of services provided (exclusive of depreciation and amortization)	3,869,152	3,621,405	7,914,230	7,213,207
Depreciation and amortization	109,118	103,169	214,662	205,766
Selling and general corporate expenses	62,557	66,225	152,750	133,861
Costs and Expenses	4,040,827	3,790,799	8,281,642	7,552,834
Operating income	159,086	125,357	326,036	277,042
Interest Expense, net	86,377	113,604	200,939	214,555
Income from Continuing Operations Before Income Taxes	72,709	11,753	125,097	62,487
Provision (Benefit) for Income Taxes from Continuing Operations	19,707	(2,337)	43,578	10,399
Net income from Continuing Operations	53,002	14,090	81,519	52,088
Less: Net loss attributable to noncontrolling interests	(447)	(159)	(466)	(659)
Net income from Continuing Operations attributable to Aramark stockholders	53,449	14,249	81,985	52,747
Income from Discontinued Operations, net of tax	0	41,792	0	77,445
Net income attributable to Aramark stockholders	$ 53,449	$ 56,041	$ 81,985	$ 130,192
Basic earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	$ 0.20	$ 0.05	$ 0.31	$ 0.20
Income from discontinued operations (in dollars per share)	0	0.16	0	0.30
Basic earnings per share attributable to Aramark stockholders (in dollars per share)	0.20	0.21	0.31	0.50
Diluted earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	0.20	0.05	0.31	0.20
Income from discontinued operations (in dollars per share)	0	0.16	0	0.30
Diluted earnings per share attributable to Aramark stockholders (in dollars per share)	$ 0.20	$ 0.21	$ 0.31	$ 0.50
Weighted Average Shares Outstanding:
Basic (in shares)	262,841	260,673	262,447	260,063
Diluted (in shares)	265,282	262,537	264,775	261,993

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022	Mar. 29, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income from Continuing Operations	$ 53,002		$ 14,090		$ 81,519	$ 52,088
Income from Discontinued Operations, net of tax	0		41,792		0	77,445
Net income	53,002		55,882		81,519	129,533
Other comprehensive loss, net of tax
Foreign currency translation adjustments	(20,595)		10,156		(5,246)	44,993
Fair value of cash flow hedges	9,353		(22,370)		(28,179)	(28,535)
Share of equity investee's comprehensive income	0		82		0	(510)
Other comprehensive loss, net of tax	(11,242)	$ (22,183)	(12,132)	$ 28,080	(33,425)	15,948
Comprehensive income	41,760		43,750		48,094	145,481
Less: Net loss attributable to noncontrolling interests	(447)		(159)		(466)	(659)
Comprehensive income attributable to Aramark stockholders	$ 42,207		$ 43,909		$ 48,560	$ 146,140

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023
Cash flows from operating activities of Continuing Operations:
Net income from Continuing Operations	$ 81,519	$ 52,088
Adjustments to reconcile Net income from Continuing Operations to Net cash used in operating activities of Continuing Operations
Depreciation and amortization	214,662	205,766
Asset write-downs	0	27,781
Reduction of contingent consideration liability (see Note 14)	0	(73,891)
Deferred income taxes	(7,810)	18,821
Share-based compensation expense	29,444	39,123
Changes in operating assets and liabilities:
Receivables	(262,084)	(132,341)
Inventories	8,712	(19,134)
Prepayments and Other Current Assets	(24,580)	(23,620)
Accounts Payable	(168,027)	(208,299)
Accrued Expenses	(291,823)	(195,553)
Payments made to clients on contracts	(99,002)	(85,335)
Other operating activities	83,192	32,156
Net cash used in operating activities of Continuing Operations	(435,797)	(362,438)
Cash flows from investing activities of Continuing Operations:
Purchases of property and equipment and other	(203,028)	(170,566)
Disposals of property and equipment	10,785	7,971
Purchases of marketable securities	(71,215)	(69,998)
Proceeds from marketable securities	71,215	40,000
Acquisition of certain businesses, net of cash acquired	(92,718)	(31,182)
Other investing activities	(4,860)	19,611
Net cash used in investing activities of Continuing Operations	(289,821)	(204,164)
Cash flows from financing activities of Continuing Operations:
Proceeds from long-term borrowings	219,231	174,937
Payments of long-term borrowings	(1,568,435)	(38,234)
Net change in funding under the Receivables Facility	600,000	395,065
Payments of dividends	(49,862)	(57,225)
Proceeds from issuance of common stock	15,583	32,681
Other financing activities	(49,529)	(21,107)
Net cash (used in) provided by financing activities of Continuing Operations	(833,012)	486,117
Discontinued Operations:
Net cash provided by operating activities	0	69,716
Net cash used in investing activities	0	(21,693)
Net cash used in financing activities	0	(12,480)
Net cash provided by Discontinued Operations	0	35,543
Effect of foreign exchange rates on cash and cash equivalents and restricted cash	404	14,492
Decrease in cash and cash equivalents and restricted cash	(1,558,226)	(30,450)
Cash and cash equivalents and restricted cash, beginning of period	1,972,367	365,431
Cash and cash equivalents and restricted cash, end of period	414,141	334,981
Supplemental disclosure of cash flow information
Interest paid	195,300	201,900
Income taxes paid	77,000	22,700
Balance Sheet classification
Cash and cash equivalents	356,605	292,199
Restricted cash in Prepayments and other current assets	57,536	32,289
Cash and cash equivalents in Current assets of discontinued operations	0	10,493
Total cash and cash equivalents and restricted cash	$ 414,141	$ 334,981

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Beginning Balance at Sep. 30, 2022	$ 3,029,640	$ 2,976	$ 3,681,966	$ 406,784	$ (111,571)	$ (950,515)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	74,151			74,151
Other comprehensive (loss) income	28,080				28,080
Capital contributions from issuance of common stock	33,594	20	33,574
Share-based compensation expense	24,043		24,043
Repurchases of common stock	(15,559)					(15,559)
Payments of dividends	(30,686)			(30,686)
Ending Balance at Dec. 30, 2022	3,143,263	2,996	3,739,583	450,249	(83,491)	(966,074)
Beginning Balance at Sep. 30, 2022	3,029,640	2,976	3,681,966	406,784	(111,571)	(950,515)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	130,192
Other comprehensive (loss) income	15,948
Ending Balance at Mar. 31, 2023	3,183,273	2,998	3,767,067	477,632	(95,623)	(968,801)
Beginning Balance at Dec. 30, 2022	3,143,263	2,996	3,739,583	450,249	(83,491)	(966,074)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	56,041			56,041
Other comprehensive (loss) income	(12,132)				(12,132)
Capital contributions from issuance of common stock	6,452	2	6,450
Share-based compensation expense	21,034		21,034
Repurchases of common stock	(2,727)					(2,727)
Payments of dividends	(28,658)			(28,658)
Ending Balance at Mar. 31, 2023	3,183,273	2,998	3,767,067	477,632	(95,623)	(968,801)
Beginning Balance at Sep. 29, 2023	3,712,718	3,011	3,825,620	964,158	(98,237)	(981,834)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	28,536			28,536
Other comprehensive (loss) income	(22,183)				(22,183)
Capital contributions from issuance of common stock	8,228	13	8,215
Share-based compensation expense	13,654		13,654
Repurchases of common stock	(12,333)					(12,333)
Separation of Uniform Segment	(855,105)			(886,514)	31,409
Payments of dividends	(26,881)			(26,881)
Ending Balance at Dec. 29, 2023	2,846,634	3,024	3,847,489	79,299	(89,011)	(994,167)
Beginning Balance at Sep. 29, 2023	3,712,718	3,011	3,825,620	964,158	(98,237)	(981,834)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	81,985
Other comprehensive (loss) income	(33,425)
Separation of Uniform Segment					31,400
Ending Balance at Mar. 29, 2024	2,891,140	3,031	3,875,095	110,879	(100,253)	(997,612)
Beginning Balance at Dec. 29, 2023	2,846,634	3,024	3,847,489	79,299	(89,011)	(994,167)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	53,449			53,449
Other comprehensive (loss) income	(11,242)				(11,242)
Capital contributions from issuance of common stock	13,594	7	13,587
Share-based compensation expense	15,790		15,790
Purchase of noncontrolling interest	(1,771)		(1,771)
Repurchases of common stock	(3,445)					(3,445)
Separation of Uniform Segment	3,078			3,078
Payments of dividends	(24,947)			(24,947)
Ending Balance at Mar. 29, 2024	$ 2,891,140	$ 3,031	$ 3,875,095	$ 110,879	$ (100,253)	$ (997,612)

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Stockholders' Equity (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022
Statement of Stockholders' Equity [Abstract]
Dividends declared, per share (in dollars per share)	$ 0.095	$ 0.095	$ 0.11	$ 0.11
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	$ (1,771)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 29, 2024
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 and facilities services to education, healthcare, business & industry and sports, leisure & corrections clients. The Company's core market is the United States, which is supplemented by an additional 14-country footprint. The Company also provides services on a more limited basis in several additional countries and in offshore locations. The Company operates its business in two reportable segments that share many of the same operating characteristics: Food and Support Services United States ("FSS United States") and Food and Support Services International ("FSS International"). On September 30, 2023, the Company completed the previously announced separation and distribution of its Aramark Uniform and Career Apparel ("Uniform") segment into an independent publicly traded company, Vestis Corporation ("Vestis"), and the historical results of the Uniform segment have been reflected as discontinued operations in the Company's condensed consolidated financial statements for all periods prior to the separation and distribution. Assets and liabilities associated with the Uniform segment are classified as assets and liabilities of discontinued operations in the Company's Condensed Consolidated Balance Sheet as of September 29, 2023. Additional disclosures regarding the separation and distribution are provided in Note 2. 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 (the "SEC") and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on November 21, 2023. The Condensed Consolidated Balance Sheet as of September 29, 2023 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company's business activities and the possibility of changes in general economic conditions. The condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained. All intercompany transactions and accounts have been eliminated. New Accounting Standards Updates Adopted Standards (from most to least recent date of issuance) In September 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2022-04 Liabilities - Supplier Finance Programs (Subtopic 405-50) to enhance the transparency of supplier finance programs, which may be referred to as reverse factoring, payables finance or structured payables arrangements. The guidance requires that a buyer in a supplier finance program disclose the program's nature, activity and potential magnitude. The guidance was effective for the Company in the first quarter of fiscal 2024. The Company reviewed existing supplier finance agreements and enhanced disclosures with qualitative and quantitative information about its supplier finance program, but the adoption of this guidance did not have a material impact on the condensed consolidated financial statements. In October 2021, the FASB issued ASU 2021-08 Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers which required that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification 606, Revenue from Contracts with Customers ("ASC 606") as if it had originated the contracts. The guidance was effective for the Company in the first quarter of fiscal 2024. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements. Standards Not Yet Adopted (from most to least recent date of issuance) In March 2024, the SEC adopted final climate-related disclosure rules under SEC Release Nos. 33-11275 and 34-99678, The Enhancement and Standardization of Climate-Related Disclosures for Investors . The rules require disclosure of governance, risk management and strategy related to material climate-related risks as well as disclosure of material greenhouse gas emissions in registration statements and annual reports. In addition, the rules require presentation of certain material climate-related disclosures in the annual consolidated financial statements. On April 4, 2024, the SEC voluntarily stayed the effective date of the final rules pending completion of judicial review following legal challenges. The disclosure requirements will apply to the Company's fiscal year reporting beginning October 4, 2025, pending resolution of the stay. The Company is currently evaluating the impact of the rules on the Company’s disclosures. In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures to enhance the transparency and decision usefulness of income tax disclosures. The guidance will require improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for the Company's annual disclosures for fiscal 2026 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In November 2023, the FASB issued ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures to enhance the reportable segment disclosures. The guidance will require additional disclosures about significant segment expenses. The guidance is effective for the Company's annual disclosures for fiscal 2025 and early adoption is permitted. The Company is currently evaluating the impact of this standard. Other new accounting pronouncements recently issued or newly effective were not applicable to the Company, did not have a material impact on the condensed consolidated financial statements or are not expected to have a material impact on the condensed consolidated financial statements. Comprehensive Income Comprehensive income includes all changes to stockholders' equity during a period, except those resulting from investments by and distributions to stockholders. Components of comprehensive income include net income, changes in foreign currency translation 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 (loss) (net of tax). The summary of the components of comprehensive income is as follows (in thousands): Three Months Ended March 29, 2024 March 31, 2023 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 53,002 $ 55,882 Foreign currency translation adjustments (20,595) — (20,595) 10,658 (502) 10,156 Fair value of cash flow hedges 12,639 (3,286) 9,353 (30,230) 7,860 (22,370) Share of equity investee's comprehensive income — — — 82 — 82 Other comprehensive loss (7,956) (3,286) (11,242) (19,490) 7,358 (12,132) Comprehensive income 41,760 43,750 Less: Net loss attributable to noncontrolling interests (447) (159) Comprehensive income attributable to Aramark stockholders $ 42,207 $ 43,909 Six Months Ended March 29, 2024 March 31, 2023 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 81,519 $ 129,533 Foreign currency translation adjustments (5,246) — (5,246) 47,727 (2,734) 44,993 Fair value of cash flow hedges (38,080) 9,901 (28,179) (38,561) 10,026 (28,535) Share of equity investee's comprehensive loss — — — (510) — (510) Other comprehensive (loss) income (43,326) 9,901 (33,425) 8,656 7,292 15,948 Comprehensive income 48,094 145,481 Less: Net loss attributable to noncontrolling interests (466) (659) Comprehensive income attributable to Aramark stockholders $ 48,560 $ 146,140 The amounts in the table above exclude the impact of a $5.1 million pension plan adjustment and $26.3 million currency translation adjustment during the six months ended March 29, 2024 related to the separation and distribution of the Uniform segment (see Note 2). Accumulated other comprehensive loss consists of the following (in thousands): March 29, 2024 September 29, 2023 Pension plan adjustments $ (9,165) $ (14,241) Foreign currency translation adjustments (172,028) (193,115) Cash flow hedges 80,940 109,119 $ (100,253) $ (98,237) Currency Translation Gains and losses resulting from the translation of financial statements of non-United States subsidiaries are reflected as a component of accumulated other comprehensive loss in stockholder's equity. Beginning in fiscal 2018, Argentina was determined to have a highly inflationary economy. As a result, the Company remeasures the financial statements of Argentina's operations in accordance with the accounting guidance for highly inflationary economies. The impact of the Argentina remeasurement was a foreign currency transaction loss of $0.9 million and $4.8 million during the three and six month periods ended March 29, 2024. The impact of the Argentina remeasurement was a foreign currency transaction loss of $2.8 million and $3.9 million during the three and six month periods ended March 31, 2023. The impact of foreign currency transaction gains and losses exclusive of Argentina's operations included in the Company's operating results during the three and six month periods of both fiscal 2024 and 2023 were immaterial to the condensed consolidated financial statements. Current Assets The Company insures portions of its risk in general liability, automobile liability, workers’ compensation liability claims as well as certain property damage risks through a wholly owned captive insurance subsidiary (the "Captive") as part of its approach to risk finance. The Captive is subject to regulations within its domicile of Bermuda, including regulations established by the Bermuda Monetary Authority (the "BMA") relating to levels of liquidity and solvency as such concepts are defined by the BMA. The Captive was in compliance with these regulations as of March 29, 2024. These regulations may have the effect of limiting the Company's ability to access certain cash and cash equivalents held by the Captive for uses other than for the payment of its general liability, automobile liability, workers' compensation liability, certain property damage and related Captive costs. As of March 29, 2024 and September 29, 2023, cash and cash equivalents at the Captive were $13.2 million and $32.8 million, respectively. The Captive also invests in United States Treasury securities where the amount as of March 29, 2024 and September 29, 2023 was $112.8 million and $110.7 million, respectively, and is recorded in "Prepayments and other current assets" on the Condensed Consolidated Balance Sheets. Within the FSS International segment, the Company receives certain cash on behalf of the Company's clients, which is contractually restricted from withdrawal and usage. This restricted cash is recorded in "Prepayments and other current assets" on the Condensed Consolidated Balance Sheets. Property and Equipment and Operating Lease Right-of-use Assets During fiscal 2023, the Company completed a strategic review of certain administrative locations, taking into account facility capacity and current utilization, among other factors. Based on this review, the Company vacated or otherwise reduced its usage at certain of these locations, resulting in an analysis of the recoverability of the assets associated with the locations. As a result, for the three and six months ended March 31, 2023, the Company recorded an impairment charge of $0.7 million and $19.0 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Condensed Consolidated Statements of Income. For the three and six months ended March 31, 2023, the non-cash impairment charges within the FSS United States segment consisted of operating lease right-of-use assets of $0.7 million and $8.6 million, respectively, and property and equipment of zero and $10.4 million, respectively. Other Assets Other assets consist primarily of costs to obtain or fulfill contracts (including employee sales commissions), long-term receivables, investments in 50% or less owned entities and computer software costs. For investments in 50% or less owned entities accounted for under the equity method of accounting, the carrying amount as of March 29, 2024 and September 29, 2023 was $71.6 million and $73.5 million, respectively. For investments in 50% or less owned entities, other than those accounted for under the equity method of accounting, the Company measures these investments at cost, less any impairment and adjusted for changes in fair value resulting from observable price changes for an identical or a similar investment of the same issuer due to the lack of readily available fair values related to those investments. The carrying amount of equity investments without readily determinable fair values as of both March 29, 2024 and September 29, 2023 was $83.6 million. Supply Chain Finance Program The Company has agreements with third-party administrators that allow participating vendors to voluntarily elect to sell payment obligations from the Company to financial institutions as part of a Supply Chain Finance Program ("SCF Program"). The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. When participating vendors elect to sell one or more of the Company's payment obligations, the Company's rights and obligations to settle the payable on their contractual due date are not impacted. The Company has no economic or commercial interest in a vendor's decision to sell the Company's payment obligations. The Company agrees on commercial terms with vendors for the goods and services procured, which are consistent with payment terms observed at other peer companies in the industry, and the terms are not impacted by the SCF Program. For the SCF Program, the Company does not provide asset pledges, or other forms of guarantees, as security for the committed payment to the financial institutions. As of March 29, 2024 and September 29, 2023, the Company had $2.2 million and $2.8 million, respectively, of outstanding payment obligations to the financial institutions as part of the SCF Program recorded in "Accounts payable" on the Condensed Consolidated Balance Sheets. Other Current and Noncurrent Liabilities The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers' compensation liability and certain property damage programs. Reserves for these programs are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history. Impact of COVID-19 The Coronavirus Aid, Relief and Economic Security Act ("CARES Act") provided for deferred payment of the employer portion of social security taxes through the end of calendar 2020, with 50% of the deferred amount due December 31, 2021 and the remaining 50% of the amount due December 31, 2022. Approximately $47.6 million of deferred social security taxes were paid in fiscal 2023.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Mar. 29, 2024
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	DISCONTINUED OPERATIONS: On September 30, 2023, the Company completed the previously announced separation and distribution of its Uniform segment into an independent publicly traded company, Vestis. The separation was structured as a tax free spin-off, which occurred by way of a pro rata distribution to Aramark stockholders. Each of the Aramark stockholders received one share of Vestis common stock for every two shares of Aramark common stock held of record as of the close of business on September 20, 2023. Vestis is now an independent public company under the symbol “VSTS” on the New York Stock Exchange. In connection with the separation and distribution, the Company entered into or adopted several agreements that provide a framework for the relationship between the Company and Vestis, including, but not limited to the following: Separation and Distribution Agreement - governs the rights and obligations of the parties regarding the distribution following the completion of the separation, including the transfer of assets and assumption of liabilities, and establishes certain rights and obligations between the Company and Vestis following the distribution, including procedures with respect to claims subject to indemnification and related matters. Transition Services Agreement - governs services between the Company and Vestis and their respective affiliates to provide each other on an interim, transitional basis, various services, including, but not limited to, administrative, information technology and cybersecurity support services and certain finance, treasury, tax and governmental function services. The services will terminate no later than 24 months following the distribution date. Tax Matters Agreement - governs the parties’ respective rights, responsibilities and obligations with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings and other matters regarding taxes. Employee Matters Agreement - governs the allocation of liabilities and responsibilities relating to employment matters, employee compensation and benefits plans and programs and other related matters. Under these agreements, the Company will continue to provide certain services to Vestis following the separation and distribution. The agreements do not provide the Company with the ability to influence the operating or financial policies of Vestis subsequent to the separation date. During the three and six months ended March 29, 2024, the value of the services provided to Vestis were $3.5 million and $8.1 million, respectively. Current amounts due to Aramark from Vestis as of March 29, 2024 were not material. The historical results of the Uniform segment have been reflected as discontinued operations in the Company's consolidated financial statements for all periods prior to the separation and distribution on September 30, 2023. Details of "Income from Discontinued Operations, net of tax" are as follows (in thousands): Three Months Ended Six Months Ended March 31, 2023 March 31, 2023 Revenue $ 685,929 $ 1,373,207 Costs and Expenses: Cost of services provided (exclusive of depreciation and amortization) 558,006 1,128,288 Depreciation and amortization 33,620 67,507 Selling and general corporate expenses 37,677 72,825 629,303 1,268,620 Operating income 56,626 104,587 Interest Expense, net 417 811 Income from Discontinued Operations Before Income Taxes 56,209 103,776 Provision for Income Taxes from Discontinued Operations 14,417 26,331 Income from Discontinued Operations, net of tax $ 41,792 $ 77,445 During the three and six months ended March 31, 2023, the Company incurred charges of $5.4 million and $10.4 million, respectively, related to the Company's separation and distribution of its Uniform segment, including salaries and benefits, recruiting and relocation costs, accounting and legal related expenses, branding and other costs, of which $3.5 million and $7.0 million, respectively, were recorded within "Income from Discontinued Operations, net of tax" and $1.9 million and $3.4 million, respectively, were recorded within "Selling and general corporate expenses" on the Condensed Consolidated Statements of Income. During the six months ended March 29, 2024, the Company incurred $20.0 million of transaction fees related to the separation and distribution of its Uniform segment and $8.8 million of charitable contribution expense for the contribution of Vestis shares to a donor advised fund in order to fund charitable contributions, which were recorded within "Selling and general corporate expenses" on the Condensed Consolidated Statements of Income. The following table summarizes the Uniform segment assets and liabilities classified as discontinued operations in the Company's Condensed Consolidated Balance Sheets (in thousands): September 29, 2023 ASSETS Cash and cash equivalents $ 36,051 Receivables (less allowance: $25,066) 392,916 Inventories 174,720 Prepayments and other current assets 17,244 Current assets of discontinued operations 620,931 Property and Equipment, net 664,530 Goodwill 963,543 Other Intangible Assets 238,609 Operating Lease Right-of-use Assets 57,890 Other Assets 579,264 Noncurrent Assets of Discontinued Operations $ 2,503,836 LIABILITIES Current maturities of long-term borrowings $ 53,910 Current operating lease liabilities 19,935 Accounts payable 134,497 Accrued payroll and other related expenses 113,770 Accrued expenses and other current liabilities 73,412 Current liabilities of discontinued operations 395,524 Long-Term Borrowings 1,567,910 Noncurrent Operating Lease Liabilities 46,084 Deferred Income Taxes 199,535 Other Noncurrent Liabilities 48,206 Noncurrent Liabilities of Discontinued Operations $ 1,861,735 In the fourth quarter of fiscal 2023, the Uniform legal entity entered into the Uniform credit agreement. The Uniform credit agreement included a revolving credit facility, a United States dollar denominated term loan in the amount of $800.0 million due September 2025 and a United States dollar denominated term loan in the amount of $700.0 million due September 2028, which are recorded in "Noncurrent Liabilities of Discontinued Operations" on the Condensed Consolidated Balance Sheets as of September 29, 2023. Also in the fourth quarter of fiscal 2023, the Uniform legal entity paid a cash dividend to the Company of $1,456.7 million. On October 2, 2023, the Company used the proceeds from the cash dividend, along with cash on hand, to repay the $1,500.0 million 6.375% Senior Notes due May 1, 2025 (the "6.375% 2025 Notes") (see Note 5). The Company recorded its distribution of Vestis' net assets as a change in "Retained Earnings". The amount recorded reflected the carrying amounts, as of September 29, 2023, of the net assets distributed offset by the holdback of Vestis shares upon distribution of $8.8 million, net cash received from Vestis post-separation of $6.1 million and other adjustments of $0.6 million. The Company also recorded a net decrease to "Accumulated other comprehensive loss" of $31.4 million to derecognize foreign currency translation adjustments and pension plan adjustments which were attributable to Vestis.

Severance

Severance	6 Months Ended
	Mar. 29, 2024
Restructuring and Related Activities [Abstract]
Severance	SEVERANCE: During the second quarter of fiscal 2023, the Company approved headcount reductions to streamline and improve the efficiency and effectiveness of operational and administrative functions. As a result of these actions, severance charges of $29.7 million were recorded within “Cost of services provided (exclusive of depreciation and amortization)” and "Selling and general corporate expenses" on the Condensed Consolidated Statements of Income for the three and six months ended March 31, 2023. The following table summarizes the severance charges by segment recognized in the Condensed Consolidated Statements of Income for the three and six months ended March 31, 2023 (in millions): FSS United States $ 3.3 FSS International 25.8 Corporate 0.6 $ 29.7 As of March 29, 2024, the Company had an accrual of approximately $7.6 million related to these unpaid severance obligations.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Mar. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	GOODWILL AND OTHER INTANGIBLE ASSETS: Goodwill represents the excess of the fair value of consideration paid for an acquired entity over the fair value of assets acquired and liabilities assumed in a business combination. Goodwill is not amortized and is subject to an impairment test that the Company conducts annually or more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists, using discounted cash flows. Changes in total goodwill during the six months ended March 29, 2024 are as follows (in thousands): Segment September 29, 2023 Acquisitions Translation March 29, 2024 FSS United States $ 4,164,392 $ 12,159 $ 4 $ 4,176,555 FSS International 451,594 1,444 5,857 458,895 $ 4,615,986 $ 13,603 $ 5,861 $ 4,635,450 Other intangible assets consist of the following (in thousands): March 29, 2024 September 29, 2023 Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Customer relationship assets $ 1,146,519 $ (476,235) $ 670,284 $ 1,116,771 $ (433,741) $ 683,030 Trade names 1,176,539 (26,179) 1,150,360 1,137,535 (16,092) 1,121,443 $ 2,323,058 $ (502,414) $ 1,820,644 $ 2,254,306 $ (449,833) $ 1,804,473 Amortization of intangible assets for the six months ended March 29, 2024 and March 31, 2023 was $51.3 million and $44.1 million, respectively.

Borrowings

Borrowings	6 Months Ended
	Mar. 29, 2024
Debt Disclosure [Abstract]
Borrowings	BORROWINGS: Long-term borrowings, net, are summarized in the following table (in thousands): March 29, 2024 September 29, 2023 Senior secured revolving credit facility, due April 2026 $ 354,584 $ 170,759 Senior secured term loan facility, due April 2026 227,991 258,060 Senior secured term loan facility, due January 2027 836,151 835,631 Senior secured term loan facility, due April 2028 724,848 724,393 Senior secured term loan facility, due June 2030 1,074,689 1,078,588 5.000% senior notes, due April 2025 550,059 549,348 3.125% senior notes, due April 2025 (1) 350,073 342,718 6.375% senior notes, due May 2025 — 1,492,153 5.000% senior notes, due February 2028 1,143,647 1,142,910 Receivables Facility, due July 2026 600,000 — Finance leases 35,664 31,933 Other 23,779 15,201 5,921,485 6,641,694 Less—current portion (42,399) (1,543,032) $ 5,879,086 $ 5,098,662 (1) This is a Euro denominated borrowing. As of March 29, 2024, the Company had approximately $757.5 million of outstanding foreign currency borrowings. As of March 29, 2024, the Company had approximately $771.2 million of availability under the senior secured revolving credit facility. Senior Secured Credit Agreement Refinancing On March 27, 2024, the Company amended its existing Credit Agreement (“Amendment No. 14”), to provide for, among other things, the repricing of all the United States dollar denominated Term B-5 Loans previously outstanding under the Credit Agreement (“U.S. Term B-5 Loans due 2028”) and the repricing of all the United States dollar denominated Term B-6 Loans previously outstanding under the Credit Agreement (“U.S. Term B-6 Loans due 2030”). As a result of the Amendment No. 14, (i) U.S. Term B-5 Loans due 2028 previously outstanding under the Credit Agreement were replaced with new United States dollar denominated Term B-7 Loans (“U.S. Term B-7 Loans due 2028”) in an amount equal to $730.5 million due in April 2028 and (ii) U.S. Term B-6 Loans due 2030 previously outstanding under the Credit Agreement were replaced with the new United States dollar denominated Term B-8 Loans (“U.S. Term B-8 Loans due 2030”) in an amount equal to $1,094.5 million due in June 2030, each with an interest rate equal to the sum of (a) the Term Secured Overnight Financing Rate ("SOFR") Rate (as defined in the Credit Agreement) plus (b) an applicable margin of 2.00% plus (c) a credit spread adjustment of 0.0% (as compared to the interest rate for the U.S. Term B-5 Loans due 2028 and the U.S. Term B-6 Loans due 2030 equal to the sum of (a) the Term SOFR Rate plus (b) an applicable margin of 2.50% plus (c) a credit spread adjustment between 0.11448% and 0.42826% (depending on the selected interest period)). The U.S. Term B-7 Loans due 2028 do not require any quarterly repayments of the principal amount and require the payment of $730.5 million at maturity. The U.S. Term B-8 Loans due 2030 require repayment of principal in quarterly installments of $2.8 million from March 31, 2024 through March 31, 2030 and $1,025.8 million at maturity. The Company capitalized $0.9 million of transaction costs directly attributable to the repricings in Amendment No. 14, which are included in “Long-Term Borrowings” on the Condensed Consolidated Balance Sheet as of March 29, 2024. Amounts paid for capitalized transaction costs are included within “Other financing activities” on the Condensed Consolidated Statement of Cash Flows for the six months ended March 29, 2024. Additionally, the Company recorded $1.6 million of charges to "Interest Expense, net" on the Condensed Consolidated Statements of Income for the three and six months ended March 29, 2024, consisting of a $1.2 million non-cash loss for the write-off of unamortized deferred financing costs and discount on the U.S. Term B-5 Loans due 2028 and U.S. Term B-6 Loans due 2030 and the payment of $0.4 million of transaction costs related to the repricings. 6.375% Senior Notes due 2025 Repayment On October 2, 2023, the Company repaid the $1,500.0 million 6.375% 2025 Notes in conjunction with the separation and distribution of the Uniform segment (see Note 2). The Company recorded $31.8 million of charges to "Interest Expense, net" in the Condensed Consolidated Statements of Income for the six months ended March 29, 2024, consisting of the payment of a $23.9 million call premium and a $7.9 million non-cash loss for the write-off of unamortized deferred financing costs on the 6.375% 2025 Notes. The amount paid for the call premium is included within "Other financing activities" on the Condensed Consolidated Statements of Cash Flows for the six months ended March 29, 2024.

Derivative Instruments

Derivative Instruments	6 Months Ended
	Mar. 29, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	DERIVATIVE INSTRUMENTS: The Company enters into contractual derivative arrangements to manage changes in market conditions related to interest on debt obligations, including interest rate swap agreements, that are recognized as either assets or liabilities on the balance sheet at fair value at the end of each quarter. The counterparties to the Company's contractual derivative agreements are all major international financial institutions. The Company is exposed to credit loss in the event of nonperformance by these counterparties. The Company continually monitors its positions and the credit ratings of its counterparties and does not anticipate nonperformance by the counterparties. The Company formally documents the hedging relationship and its risk management objective and strategy for undertaking the hedge, the hedging instrument, the hedged item, the nature of the risk being hedged and how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively for designated hedges. The Company also formally assesses, both at the hedge's inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting cash flows of hedged items. Cash Flow Hedges The Company has $2.3 billion notional amount of outstanding interest rate swap agreements as of March 29, 2024, which fix the rate on a like amount of variable rate borrowings with varying maturities through December of fiscal 2028. During the second quarter of fiscal 2024, $100.0 million notional amount of previously forward starting interest rate swap agreements to hedge the cash flow risk of variability in interest payments on variable rate borrowings became effective. Changes in the fair value of a derivative that is designated as and meets all the required criteria for a cash flow hedge are recorded in accumulated other comprehensive loss and reclassified into earnings as the underlying hedged item affects earnings. Amounts reported in accumulated other comprehensive loss related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. As of March 29, 2024 and September 29, 2023, $80.9 million and $109.1 million, respectively, of unrealized net of tax gains related to the interest rate swaps were included in "Accumulated other comprehensive loss" on the Condensed Consolidated Balance Sheets. The following table summarizes the effect of the Company's derivatives designated as cash flow hedging instruments on Other comprehensive income (loss) (in thousands): Three Months Ended March 29, 2024 March 31, 2023 Interest rate swap agreements $ 31,838 $ (16,315) Six Months Ended March 29, 2024 March 31, 2023 Interest rate swap agreements $ (115) $ (14,331) The following table summarizes the location and fair value, using Level 2 inputs (see Note 14 for a description of the fair value levels), of the Company's derivatives designated as hedging instruments on the Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location March 29, 2024 September 29, 2023 ASSETS Interest rate swap agreements Prepayments and other current assets $ 23,172 $ — Interest rate swap agreements Other Assets $ 86,206 $ 147,458 The following table summarizes the location of the gain reclassified from "Accumulated other comprehensive loss" into earnings for derivatives designated as hedging instruments on the Condensed Consolidated Statements of Income (in thousands): Three Months Ended Income Statement Location March 29, 2024 March 31, 2023 Interest rate swap agreements Interest Expense, net $ (19,199) $ (13,915) Six Months Ended Income Statement Location March 29, 2024 March 31, 2023 Interest rate swap agreements Interest Expense, net $ (37,965) $ (24,230) As of March 29, 2024, the Company has a Euro denominated term loan in the amount of €65.0 million. The term loan was designated as a hedge of the Company's net Euro currency exposure represented by certain holdings in the Company's European affiliates. At March 29, 2024, the net of tax gain expected to be reclassified from "Accumulated other comprehensive loss" into earnings over the next twelve months based on current market rates is approximately $45.9 million.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Mar. 29, 2024
Revenue from Contract with Customer [Abstract]
Revenue Recognition	REVENUE RECOGNITION: The Company generates revenue through sales of food and facility services to customers based on written contracts at the locations it serves. The Company provides food and beverage services, including catering and retail services, and facilities services, including plant operations and maintenance, custodial, housekeeping, landscaping and other services. In accordance with ASC 606, the Company accounts for a customer contract when both parties have approved the arrangement and are committed to perform their respective obligations, each party's rights can be identified, payment terms can be identified, the contract has commercial substance and it is probable the Company will collect substantially all of the consideration to which it is entitled. Revenue is recognized upon the transfer of control of the promised product or service to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods and services. Performance Obligations The Company recognizes revenue when its performance obligation is satisfied. Each contract generally has one performance obligation, which is satisfied over time. The Company primarily accounts for its performance obligations under the series guidance, using the as-invoiced practical expedient when applicable. The Company applies the right to invoice practical expedient to record revenue as the services are provided, given the nature of the services provided and the frequency of billing under the customer contracts. Under this practical expedient, the Company recognizes revenue in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date and for which the Company has the right to invoice the customer. Certain arrangements include performance obligations which include variable consideration (primarily per transaction fees). For these arrangements, the Company does not need to estimate the variable consideration for the contract and allocate to the entire performance obligation; therefore, the variable fees are recognized in the period they are earned. Disaggregation of Revenue The following table presents revenue disaggregated by revenue source (in millions): Three Months Ended Six Months Ended March 29, 2024 March 31, 2023 March 29, 2024 March 31, 2023 FSS United States: Business & Industry $ 396.7 $ 343.2 $ 779.8 $ 674.7 Education 1,039.5 983.7 2,151.8 1,987.3 Healthcare (1) 405.5 422.4 804.6 834.8 Sports, Leisure & Corrections 763.6 676.0 1,667.2 1,460.6 Facilities & Other (1) 438.1 417.9 852.8 806.8 Total FSS United States 3,043.4 2,843.2 6,256.2 5,764.2 FSS International: Europe 624.4 552.0 1,262.2 1,056.2 Rest of World 532.1 521.0 1,089.3 1,009.5 Total FSS International 1,156.5 1,073.0 2,351.5 2,065.7 Total Revenue $ 4,199.9 $ 3,916.2 $ 8,607.7 $ 7,829.9 (1) Beginning in fiscal 2024, management began reporting results for healthcare facility services within "Healthcare", whereas the results were previously reported within "Facilities & Other". As such, the "Healthcare" and "Facilities & Other" results for the three and six months ended March 31, 2023 were recast to reflect this change. Contract Balances Deferred income is recognized in "Accrued expenses and other current liabilities" on the Condensed Consolidated Balance Sheets when the Company has received consideration, or has the right to receive consideration, in advance of the transfer of the performance obligation of the contract to the customer, primarily prepaid meal plans. The consideration received remains a liability until the goods or services have been provided to the customer. The Company classifies deferred income as current as the deferred income is expected to be recognized in the next 12 months. If the Company cannot render its performance obligation according to contract terms after receiving the consideration in advance, amounts may be contractually required to be refunded to the customer. During the six months ended March 29, 2024, deferred income increased related to customer prepayments and decreased related to income recognized during the period as a result of satisfying the performance obligation or return of funds related to non-performance. For the six months ended March 29, 2024, the Company recognized $233.8 million of revenue that was included in deferred income at the beginning of the period. Deferred income balances are summarized in the following table (in millions): March 29, 2024 September 29, 2023 Deferred income $ 242.7 $ 329.9

Income Taxes

Income Taxes	6 Months Ended
	Mar. 29, 2024
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES: During the six months ended March 29, 2024, the Company recorded a valuation allowance to the "Provision for Income Taxes from Continuing Operations" on the Condensed Consolidated Statements of Income of $7.1 million against certain foreign tax credits, as it is more likely than not a tax benefit will not be realized due to the reduction of future forecasted foreign income as a result of the separation and distribution of the Uniform segment. During the three and six months ended March 31, 2023, the Company recorded a benefit to the "Provision for Income Taxes from Continuing Operations" on the Condensed Consolidated Statements of Income of $3.8 million for the reversal of a valuation allowance at a foreign subsidiary driven by the Company's ability to utilize the deferred tax assets based on future taxable income expected due to the acquisition of a business.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Mar. 29, 2024
Equity [Abstract]
Stockholders' Equity	STOCKHOLDERS' EQUITY: On April 26, 2024, the Company's Board of Directors approved a $0.095 dividend per share of common stock, payable on May 28, 2024, to stockholders of record on the close of business on May 13, 2024. The Company has 100.0 million shares of preferred stock authorized, with a par value of $0.01 per share. At March 29, 2024 and September 29, 2023, zero shares of preferred stock were issued or outstanding.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Mar. 29, 2024
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION: On October 13, 2023, the Company's Compensation and Human Resources Committee of the Board of Directors (the "Committee"), pursuant to the terms of the Third Amended and Restated 2013 Stock Incentive Plan and to reflect the separation and distribution of the Company’s Uniform segment that occurred on September 30, 2023, approved amendments to the performance goals and performance periods for the Company’s outstanding Performance Stock Units ("PSUs"). For the PSUs granted in fiscal 2022, which were subject to performance targets for the three-year period ending September 27, 2024, two-thirds of these PSUs became subject to new adjusted performance targets and an adjusted performance period for the two-year period ending September 29, 2023 and the remaining one-third of these PSUs will be subject to new adjusted performance targets for the one-year period ending September 27, 2024. The PSUs granted in fiscal 2023, which were subject to performance targets for the three-year period ending October 3, 2025, were amended to be subject to adjusted performance targets primarily to reflect the Company on a post-spin off basis. The Committee also approved adjustments increasing the maximum aggregate number of shares authorized for awards under the 2023 Stock Plan by an additional 3.5 million shares. The following table summarizes the share-based compensation expense and related information for Time-Based Options ("TBOs"), Retention Time-Based Options ("TBO-Rs"), Time-Based Restricted Stock Units ("RSUs"), PSUs, Deferred Stock Units and Employee Stock Purchase Plan ("ESPP") recorded within "Selling and general corporate expenses" on the Condensed Consolidated Statements of Income (in millions). Three Months Ended Six Months Ended March 29, 2024 March 31, 2023 March 29, 2024 March 31, 2023 TBOs $ 2.3 $ 3.6 $ 4.7 $ 7.0 TBO-Rs 0.9 1.2 1.0 3.1 RSUs 8.3 11.2 16.2 22.4 PSUs 3.8 2.0 6.6 3.9 Deferred Stock Units 0.4 0.5 0.9 0.8 ESPP (1) — — — 1.9 $ 15.7 $ 18.5 $ 29.4 $ 39.1 Taxes related to share-based compensation $ 2.7 $ 3.2 $ 5.3 $ 6.7 Cash Received from Option Exercises/ESPP Purchases 11.1 4.5 15.6 32.7 Tax Benefit on Share Deliveries — 0.1 — 0.8 (1) The Company suspended its ESPP beginning in the second quarter of fiscal 2023. The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 29, 2024: Shares Granted Weighted Average Grant-Date Fair Value TBOs 1.2 $ 12.02 RSUs 1.6 $ 28.11 PSUs 0.7 $ 32.14 3.5

Earnings Per Share

Earnings Per Share	6 Months Ended
	Mar. 29, 2024
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE: Basic earnings per share is computed using the weighted average number of common shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares outstanding adjusted to include the potentially dilutive effect of stock awards. The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended March 29, 2024 March 31, 2023 March 29, 2024 March 31, 2023 Earnings: Net income from Continuing Operations attributable to Aramark stockholders $ 53,449 $ 14,249 $ 81,985 $ 52,747 Income from Discontinued Operations, net of tax — 41,792 — 77,445 Net income attributable to Aramark stockholders $ 53,449 $ 56,041 $ 81,985 $ 130,192 Shares: Basic weighted-average shares outstanding 262,841 260,673 262,447 260,063 Effect of dilutive securities 2,441 1,864 2,328 1,930 Diluted weighted-average shares outstanding 265,282 262,537 264,775 261,993 Basic earnings per share attributable to Aramark stockholders: Income from Continuing Operations $ 0.20 $ 0.05 $ 0.31 $ 0.20 Income from Discontinued Operations — 0.16 — 0.30 Basic earnings per share attributable to Aramark stockholders $ 0.20 $ 0.21 $ 0.31 $ 0.50 Diluted earnings per share attributable to Aramark stockholders: Income from Continuing Operations $ 0.20 $ 0.05 $ 0.31 $ 0.20 Income from Discontinued Operations — 0.16 — 0.30 Diluted earnings per share attributable to Aramark stockholders $ 0.20 $ 0.21 $ 0.31 $ 0.50 Share-based awards to purchase 10.2 million and 8.3 million shares were outstanding for the three months ended March 29, 2024 and March 31, 2023, respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.4 million and 0.8 million shares were outstanding for the three months ended March 29, 2024 and March 31, 2023, 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 11.5 million and 8.4 million shares were outstanding for the six months ended March 29, 2024 and March 31, 2023, respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.4 million and 0.8 million shares were outstanding for the six months ended March 29, 2024 and March 31, 2023, 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. 29, 2024
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 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, customers, employees, government entities and third parties, including under federal, state, international, national, provincial and local employment laws, wage and hour laws, discrimination laws, immigration laws, human health and safety laws, import and export controls and customs laws, environmental laws, 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. 29, 2024
Segment Reporting [Abstract]
Business Segments	BUSINESS SEGMENTS: The Company reports its operating results in two reportable segments: FSS United States and FSS International. Corporate includes general expenses not specifically allocated to an individual segment and share-based compensation expense (see Note 10). Approximately 74% of the global revenue is related to food services and 26% is related to facilities services. During the six months ended March 31, 2023, the Company received proceeds of $19.8 million relating to the recovery of the Company's investment (possessory interest) at one of the National Park Service sites within the FSS United States segment. The Company recorded a gain related to the recovery of its investment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Condensed Consolidated Statements of Income. Financial information by segment follows (in millions): Three Months Ended Revenue March 29, 2024 March 31, 2023 FSS United States $ 3,043.4 $ 2,843.2 FSS International 1,156.5 1,073.0 Total Revenue $ 4,199.9 $ 3,916.2 Three Months Ended Operating Income March 29, 2024 March 31, 2023 FSS United States $ 144.3 $ 151.1 FSS International 42.5 6.9 Total Segment Operating Income 186.8 158.0 Corporate (27.8) (32.7) Total Operating Income $ 159.0 $ 125.3 Three Months Ended Reconciliation to Income from Continuing Operations Before Income Taxes March 29, 2024 March 31, 2023 Total Operating Income $ 159.0 $ 125.3 Interest Expense, net 86.3 113.5 Income from Continuing Operations Before Income Taxes $ 72.7 $ 11.8 Six Months Ended Revenue March 29, 2024 March 31, 2023 FSS United States $ 6,256.2 $ 5,764.2 FSS International 2,351.5 2,065.7 Total Revenue $ 8,607.7 $ 7,829.9 Six Months Ended Operating Income March 29, 2024 March 31, 2023 FSS United States $ 319.1 $ 309.7 FSS International 88.8 33.7 Total Segment Operating Income 407.9 343.4 Corporate (81.9) (66.4) Total Operating Income $ 326.0 $ 277.0

Fair Value of Financial Assets

Fair Value of Financial Assets and Financial Liabilities	6 Months Ended
	Mar. 29, 2024
Fair Value Disclosures [Abstract]
Fair Value of Financial Assets and Financial Liabilities	FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES: Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value are classified based upon the level of judgment associated with the inputs used to measure their fair value. The hierarchical levels related to the subjectivity of the valuation inputs are defined as follows: • Level 1—inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets • Level 2—inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument • Level 3—inputs to the valuation methodology are unobservable and significant to the fair value measurement Recurring Fair Value Measurements The Company's financial instruments consist primarily of cash and cash equivalents, 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, as the gross values would not be materially different. The fair value of the Company's debt at March 29, 2024 and September 29, 2023 was $5,910.4 million and $6,606.7 million, respectively. The carrying value of the Company's debt at March 29, 2024 and September 29, 2023 was $5,921.5 million and $6,641.7 million, respectively. The fair values were computed using market quotes, if available, or based on discounted cash flows using market interest rates as of the end of the respective periods. The inputs utilized in estimating the fair value of the Company's debt have been classified as Level 2 in the fair value hierarchy levels. As part of the Union Supply acquisition completed in fiscal 2022, the Company recorded a contingent consideration obligation based on the fair value of the expected payments with a separate amount that was accounted for as compensation expense and recognized on the Condensed Consolidated Statements of Income over the earnout period. The Company performed a fair value assessment of the contingent consideration obligation based on the terms and conditions of the Union Supply purchase agreement, using internal models. The inputs utilized in estimating the fair value of the contingent consideration have been classified as Level 3 in the fair value hierarchy levels and are subject to risk and uncertainty. The calculation of fair value is dependent on several subjective factors including the determination of earnings and profitability. If assumptions or estimates vary from what was expected, the fair value of the contingent consideration liability may materially change. During the three and six months ended March 31, 2023, the Company adjusted the contingent consideration liability to the fair value of the future expected payment, resulting in income of $29.7 million, which is comprised of the adjusted contingent consideration liability recorded as part of the acquisition and reversal of a portion of compensation expense previously recognized in the Condensed Consolidated Statements of Income since the acquisition. The income is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Condensed Consolidated Statements of Income. The contingent consideration liability at March 29, 2024 and September 29, 2023 was $9.0 million and $8.4 million, respectively. As part of the Next Level acquisition completed in fiscal 2021, the Company recorded a contingent consideration obligation based on the fair value of the expected payments. The Company performed a fair value assessment of the contingent consideration obligation based on the terms and conditions of the Next Level purchase agreement, as amended, using internal models. The inputs utilized in estimating the fair value of the contingent consideration have been classified as Level 3 in the fair value hierarchy levels and are subject to risk and uncertainty. During the three and six months ended March 31, 2023, the Company adjusted the contingent consideration liability to the fair value of the future expected payment, resulting in income of $18.4 million and $48.4 million, respectively, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Condensed Consolidated Statements of Income. The earnout period has ended and the fair value of the contingent consideration liability at March 29, 2024 and September 29, 2023 was zero.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022	Mar. 29, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net income	$ 53,449	$ 28,536	$ 56,041	$ 74,151	$ 81,985	$ 130,192

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 29, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 29, 2024
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 (the "SEC") and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on November 21, 2023. The Condensed Consolidated Balance Sheet as of September 29, 2023 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company's business activities and the possibility of changes in general economic conditions.
New Accounting Standard Updates	New Accounting Standards Updates Adopted Standards (from most to least recent date of issuance) In September 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2022-04 Liabilities - Supplier Finance Programs (Subtopic 405-50) to enhance the transparency of supplier finance programs, which may be referred to as reverse factoring, payables finance or structured payables arrangements. The guidance requires that a buyer in a supplier finance program disclose the program's nature, activity and potential magnitude. The guidance was effective for the Company in the first quarter of fiscal 2024. The Company reviewed existing supplier finance agreements and enhanced disclosures with qualitative and quantitative information about its supplier finance program, but the adoption of this guidance did not have a material impact on the condensed consolidated financial statements. In October 2021, the FASB issued ASU 2021-08 Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers which required that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification 606, Revenue from Contracts with Customers ("ASC 606") as if it had originated the contracts. The guidance was effective for the Company in the first quarter of fiscal 2024. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements. Standards Not Yet Adopted (from most to least recent date of issuance) In March 2024, the SEC adopted final climate-related disclosure rules under SEC Release Nos. 33-11275 and 34-99678, The Enhancement and Standardization of Climate-Related Disclosures for Investors . The rules require disclosure of governance, risk management and strategy related to material climate-related risks as well as disclosure of material greenhouse gas emissions in registration statements and annual reports. In addition, the rules require presentation of certain material climate-related disclosures in the annual consolidated financial statements. On April 4, 2024, the SEC voluntarily stayed the effective date of the final rules pending completion of judicial review following legal challenges. The disclosure requirements will apply to the Company's fiscal year reporting beginning October 4, 2025, pending resolution of the stay. The Company is currently evaluating the impact of the rules on the Company’s disclosures. In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures to enhance the transparency and decision usefulness of income tax disclosures. The guidance will require improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for the Company's annual disclosures for fiscal 2026 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In November 2023, the FASB issued ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures to enhance the reportable segment disclosures. The guidance will require additional disclosures about significant segment expenses. The guidance is effective for the Company's annual disclosures for fiscal 2025 and early adoption is permitted. The Company is currently evaluating the impact of this standard.
Comprehensive Income	Comprehensive Income
Currency Translation	Currency Translation
Current Assets	Current Assets Within the FSS International segment, the Company receives certain cash on behalf of the Company's clients, which is contractually restricted from withdrawal and usage. This restricted cash is recorded in "Prepayments and other current assets" on the Condensed Consolidated Balance Sheets.
Property and Equipment and Operating Lease Right-of-use Assets	Property and Equipment and Operating Lease Right-of-use Assets During fiscal 2023, the Company completed a strategic review of certain administrative locations, taking into account facility capacity and current utilization, among other factors. Based on this review, the Company vacated or otherwise reduced its usage at certain of these locations, resulting in an analysis of the recoverability of the assets associated with the locations. As a result, for the three and six months ended March 31, 2023, the Company recorded an impairment charge of $0.7 million and $19.0 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Condensed Consolidated Statements of Income. For the three and six months ended March 31, 2023, the non-cash impairment charges within the FSS United States segment consisted of operating lease right-of-use assets of $0.7 million and $8.6 million, respectively, and property and equipment of zero and $10.4 million, respectively.
Other Assets	Other Assets Other assets consist primarily of costs to obtain or fulfill contracts (including employee sales commissions), long-term receivables, investments in 50% or less owned entities and computer software costs. For investments in 50% or less owned entities accounted for under the equity method of accounting, the carrying amount as of March 29, 2024 and September 29, 2023 was $71.6 million and $73.5 million, respectively. For investments in 50% or less owned entities, other than those accounted for under the equity method of accounting, the Company measures these investments at cost, less any impairment and adjusted for changes in fair value resulting from observable price changes for an identical or a similar investment of the same issuer due to the lack of readily available fair values related to those investments. The carrying amount of equity investments without readily determinable fair values as of both March 29, 2024 and September 29, 2023 was $83.6 million.
Other Current and Noncurrent Liabilities	Other Current and Noncurrent Liabilities The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers' compensation liability and certain property damage programs. Reserves for these programs are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.
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

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Components of Comprehensive Income	The summary of the components of comprehensive income is as follows (in thousands): Three Months Ended March 29, 2024 March 31, 2023 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 53,002 $ 55,882 Foreign currency translation adjustments (20,595) — (20,595) 10,658 (502) 10,156 Fair value of cash flow hedges 12,639 (3,286) 9,353 (30,230) 7,860 (22,370) Share of equity investee's comprehensive income — — — 82 — 82 Other comprehensive loss (7,956) (3,286) (11,242) (19,490) 7,358 (12,132) Comprehensive income 41,760 43,750 Less: Net loss attributable to noncontrolling interests (447) (159) Comprehensive income attributable to Aramark stockholders $ 42,207 $ 43,909 Six Months Ended March 29, 2024 March 31, 2023 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net income $ 81,519 $ 129,533 Foreign currency translation adjustments (5,246) — (5,246) 47,727 (2,734) 44,993 Fair value of cash flow hedges (38,080) 9,901 (28,179) (38,561) 10,026 (28,535) Share of equity investee's comprehensive loss — — — (510) — (510) Other comprehensive (loss) income (43,326) 9,901 (33,425) 8,656 7,292 15,948 Comprehensive income 48,094 145,481 Less: Net loss attributable to noncontrolling interests (466) (659) Comprehensive income attributable to Aramark stockholders $ 48,560 $ 146,140
Schedule of Accumulated Other Comprehensive Loss	Accumulated other comprehensive loss consists of the following (in thousands): March 29, 2024 September 29, 2023 Pension plan adjustments $ (9,165) $ (14,241) Foreign currency translation adjustments (172,028) (193,115) Cash flow hedges 80,940 109,119 $ (100,253) $ (98,237)

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Mar. 29, 2024
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	Details of "Income from Discontinued Operations, net of tax" are as follows (in thousands): Three Months Ended Six Months Ended March 31, 2023 March 31, 2023 Revenue $ 685,929 $ 1,373,207 Costs and Expenses: Cost of services provided (exclusive of depreciation and amortization) 558,006 1,128,288 Depreciation and amortization 33,620 67,507 Selling and general corporate expenses 37,677 72,825 629,303 1,268,620 Operating income 56,626 104,587 Interest Expense, net 417 811 Income from Discontinued Operations Before Income Taxes 56,209 103,776 Provision for Income Taxes from Discontinued Operations 14,417 26,331 Income from Discontinued Operations, net of tax $ 41,792 $ 77,445 The following table summarizes the Uniform segment assets and liabilities classified as discontinued operations in the Company's Condensed Consolidated Balance Sheets (in thousands): September 29, 2023 ASSETS Cash and cash equivalents $ 36,051 Receivables (less allowance: $25,066) 392,916 Inventories 174,720 Prepayments and other current assets 17,244 Current assets of discontinued operations 620,931 Property and Equipment, net 664,530 Goodwill 963,543 Other Intangible Assets 238,609 Operating Lease Right-of-use Assets 57,890 Other Assets 579,264 Noncurrent Assets of Discontinued Operations $ 2,503,836 LIABILITIES Current maturities of long-term borrowings $ 53,910 Current operating lease liabilities 19,935 Accounts payable 134,497 Accrued payroll and other related expenses 113,770 Accrued expenses and other current liabilities 73,412 Current liabilities of discontinued operations 395,524 Long-Term Borrowings 1,567,910 Noncurrent Operating Lease Liabilities 46,084 Deferred Income Taxes 199,535 Other Noncurrent Liabilities 48,206 Noncurrent Liabilities of Discontinued Operations $ 1,861,735

Severance (Tables)

Severance (Tables)	6 Months Ended
	Mar. 29, 2024
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Costs	The following table summarizes the severance charges by segment recognized in the Condensed Consolidated Statements of Income for the three and six months ended March 31, 2023 (in millions): FSS United States $ 3.3 FSS International 25.8 Corporate 0.6 $ 29.7

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Mar. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill Assets by Segment	Changes in total goodwill during the six months ended March 29, 2024 are as follows (in thousands): Segment September 29, 2023 Acquisitions Translation March 29, 2024 FSS United States $ 4,164,392 $ 12,159 $ 4 $ 4,176,555 FSS International 451,594 1,444 5,857 458,895 $ 4,615,986 $ 13,603 $ 5,861 $ 4,635,450
Schedule of Other Intangible Assets	Other intangible assets consist of the following (in thousands): March 29, 2024 September 29, 2023 Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Customer relationship assets $ 1,146,519 $ (476,235) $ 670,284 $ 1,116,771 $ (433,741) $ 683,030 Trade names 1,176,539 (26,179) 1,150,360 1,137,535 (16,092) 1,121,443 $ 2,323,058 $ (502,414) $ 1,820,644 $ 2,254,306 $ (449,833) $ 1,804,473

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Mar. 29, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term borrowings, net, are summarized in the following table (in thousands): March 29, 2024 September 29, 2023 Senior secured revolving credit facility, due April 2026 $ 354,584 $ 170,759 Senior secured term loan facility, due April 2026 227,991 258,060 Senior secured term loan facility, due January 2027 836,151 835,631 Senior secured term loan facility, due April 2028 724,848 724,393 Senior secured term loan facility, due June 2030 1,074,689 1,078,588 5.000% senior notes, due April 2025 550,059 549,348 3.125% senior notes, due April 2025 (1) 350,073 342,718 6.375% senior notes, due May 2025 — 1,492,153 5.000% senior notes, due February 2028 1,143,647 1,142,910 Receivables Facility, due July 2026 600,000 — Finance leases 35,664 31,933 Other 23,779 15,201 5,921,485 6,641,694 Less—current portion (42,399) (1,543,032) $ 5,879,086 $ 5,098,662 (1) This is a Euro denominated borrowing.

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Mar. 29, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)	The following table summarizes the effect of the Company's derivatives designated as cash flow hedging instruments on Other comprehensive income (loss) (in thousands): Three Months Ended March 29, 2024 March 31, 2023 Interest rate swap agreements $ 31,838 $ (16,315) Six Months Ended March 29, 2024 March 31, 2023 Interest rate swap agreements $ (115) $ (14,331)
Schedule of Derivative Instruments, Balance Sheet Presentation	The following table summarizes the location and fair value, using Level 2 inputs (see Note 14 for a description of the fair value levels), of the Company's derivatives designated as hedging instruments on the Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location March 29, 2024 September 29, 2023 ASSETS Interest rate swap agreements Prepayments and other current assets $ 23,172 $ — Interest rate swap agreements Other Assets $ 86,206 $ 147,458
Schedule Summarizes the Location of (Gain) Loss Reclassified from AOCI Into Earnings for Derivatives Designated as Hedging Instruments and the Location of (Gain) Loss	The following table summarizes the location of the gain reclassified from "Accumulated other comprehensive loss" into earnings for derivatives designated as hedging instruments on the Condensed Consolidated Statements of Income (in thousands): Three Months Ended Income Statement Location March 29, 2024 March 31, 2023 Interest rate swap agreements Interest Expense, net $ (19,199) $ (13,915) Six Months Ended Income Statement Location March 29, 2024 March 31, 2023 Interest rate swap agreements Interest Expense, net $ (37,965) $ (24,230)

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Mar. 29, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table presents revenue disaggregated by revenue source (in millions): Three Months Ended Six Months Ended March 29, 2024 March 31, 2023 March 29, 2024 March 31, 2023 FSS United States: Business & Industry $ 396.7 $ 343.2 $ 779.8 $ 674.7 Education 1,039.5 983.7 2,151.8 1,987.3 Healthcare (1) 405.5 422.4 804.6 834.8 Sports, Leisure & Corrections 763.6 676.0 1,667.2 1,460.6 Facilities & Other (1) 438.1 417.9 852.8 806.8 Total FSS United States 3,043.4 2,843.2 6,256.2 5,764.2 FSS International: Europe 624.4 552.0 1,262.2 1,056.2 Rest of World 532.1 521.0 1,089.3 1,009.5 Total FSS International 1,156.5 1,073.0 2,351.5 2,065.7 Total Revenue $ 4,199.9 $ 3,916.2 $ 8,607.7 $ 7,829.9 (1) Beginning in fiscal 2024, management began reporting results for healthcare facility services within "Healthcare", whereas the results were previously reported within "Facilities & Other". As such, the "Healthcare" and "Facilities & Other" results for the three and six months ended March 31, 2023 were recast to reflect this change.
Schedule of Contract with Customer, Asset and Liability	Deferred income balances are summarized in the following table (in millions): March 29, 2024 September 29, 2023 Deferred income $ 242.7 $ 329.9

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Mar. 29, 2024
Share-Based Payment Arrangement [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"), Retention Time-Based Options ("TBO-Rs"), Time-Based Restricted Stock Units ("RSUs"), PSUs, Deferred Stock Units and Employee Stock Purchase Plan ("ESPP") recorded within "Selling and general corporate expenses" on the Condensed Consolidated Statements of Income (in millions). Three Months Ended Six Months Ended March 29, 2024 March 31, 2023 March 29, 2024 March 31, 2023 TBOs $ 2.3 $ 3.6 $ 4.7 $ 7.0 TBO-Rs 0.9 1.2 1.0 3.1 RSUs 8.3 11.2 16.2 22.4 PSUs 3.8 2.0 6.6 3.9 Deferred Stock Units 0.4 0.5 0.9 0.8 ESPP (1) — — — 1.9 $ 15.7 $ 18.5 $ 29.4 $ 39.1 Taxes related to share-based compensation $ 2.7 $ 3.2 $ 5.3 $ 6.7 Cash Received from Option Exercises/ESPP Purchases 11.1 4.5 15.6 32.7 Tax Benefit on Share Deliveries — 0.1 — 0.8 (1) The Company suspended its ESPP beginning in the second quarter of fiscal 2023.
Schedule of Unrecognized Compensation Cost, Nonvested Awards	The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 29, 2024: Shares Granted Weighted Average Grant-Date Fair Value TBOs 1.2 $ 12.02 RSUs 1.6 $ 28.11 PSUs 0.7 $ 32.14 3.5

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Mar. 29, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended March 29, 2024 March 31, 2023 March 29, 2024 March 31, 2023 Earnings: Net income from Continuing Operations attributable to Aramark stockholders $ 53,449 $ 14,249 $ 81,985 $ 52,747 Income from Discontinued Operations, net of tax — 41,792 — 77,445 Net income attributable to Aramark stockholders $ 53,449 $ 56,041 $ 81,985 $ 130,192 Shares: Basic weighted-average shares outstanding 262,841 260,673 262,447 260,063 Effect of dilutive securities 2,441 1,864 2,328 1,930 Diluted weighted-average shares outstanding 265,282 262,537 264,775 261,993 Basic earnings per share attributable to Aramark stockholders: Income from Continuing Operations $ 0.20 $ 0.05 $ 0.31 $ 0.20 Income from Discontinued Operations — 0.16 — 0.30 Basic earnings per share attributable to Aramark stockholders $ 0.20 $ 0.21 $ 0.31 $ 0.50 Diluted earnings per share attributable to Aramark stockholders: Income from Continuing Operations $ 0.20 $ 0.05 $ 0.31 $ 0.20 Income from Discontinued Operations — 0.16 — 0.30 Diluted earnings per share attributable to Aramark stockholders $ 0.20 $ 0.21 $ 0.31 $ 0.50

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended
	Mar. 29, 2024
Segment Reporting [Abstract]
Schedule of Sales by Segment	Financial information by segment follows (in millions): Three Months Ended Revenue March 29, 2024 March 31, 2023 FSS United States $ 3,043.4 $ 2,843.2 FSS International 1,156.5 1,073.0 Total Revenue $ 4,199.9 $ 3,916.2 Six Months Ended Revenue March 29, 2024 March 31, 2023 FSS United States $ 6,256.2 $ 5,764.2 FSS International 2,351.5 2,065.7 Total Revenue $ 8,607.7 $ 7,829.9
Schedule of Operating Income by Segment	Three Months Ended Operating Income March 29, 2024 March 31, 2023 FSS United States $ 144.3 $ 151.1 FSS International 42.5 6.9 Total Segment Operating Income 186.8 158.0 Corporate (27.8) (32.7) Total Operating Income $ 159.0 $ 125.3 Three Months Ended Reconciliation to Income from Continuing Operations Before Income Taxes March 29, 2024 March 31, 2023 Total Operating Income $ 159.0 $ 125.3 Interest Expense, net 86.3 113.5 Income from Continuing Operations Before Income Taxes $ 72.7 $ 11.8 Six Months Ended Operating Income March 29, 2024 March 31, 2023 FSS United States $ 319.1 $ 309.7 FSS International 88.8 33.7 Total Segment Operating Income 407.9 343.4 Corporate (81.9) (66.4) Total Operating Income $ 326.0 $ 277.0 Six Months Ended Reconciliation to Income from Continuing Operations Before Income Taxes March 29, 2024 March 31, 2023 Total Operating Income $ 326.0 $ 277.0 Interest Expense, net 200.9 214.5 Income from Continuing Operations Before Income Taxes $ 125.1 $ 62.5

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 29, 2024 USD ($) country	Mar. 31, 2023 USD ($)	Mar. 29, 2024 USD ($) segment country	Mar. 31, 2023 USD ($)	Sep. 29, 2023 USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of reportable segments | segment			2
Pension plan adjustments from spin-off			$ 5,100,000
Foreign currency translation adjustments, spin-off			26,300,000
Foreign currency transaction loss	$ 900,000	$ 2,800,000	4,800,000	$ 3,900,000
Cash and cash equivalents	356,605,000	292,199,000	356,605,000	292,199,000	$ 1,927,088,000
Impairment charges			0	27,781,000
Equity method investment, aggregate cost	71,600,000		71,600,000		73,500,000
Equity securities without readily determinable fair value, amount	83,600,000		83,600,000		83,600,000
Supplier finance program, obligation	2,200,000		2,200,000		2,800,000
Cost of services provided | FSS - United States
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Impairment charges		700,000		19,000,000
Cost of services provided | FSS - United States | Right Of Use Assets
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Impairment charges		700,000		8,600,000
Cost of services provided | FSS - United States | Leasehold Improvements
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Impairment charges		$ 0		$ 10,400,000
Deferred Income Taxes and Other Noncurrent Liabilities | CARES Act
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Payment of deferred social security taxes					47,600,000
Captive
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Cash and cash equivalents	13,200,000		13,200,000		32,800,000
Captive | Prepaid Expenses and Other Current Assets
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Investment at cost	$ 112,800,000		$ 112,800,000		$ 110,700,000
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	14		14

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Components of Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Mar. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022	Mar. 29, 2024	Mar. 31, 2023
Pre-Tax Amount
Foreign currency translation adjustments	$ (20,595)		$ 10,658		$ (5,246)	$ 47,727
Fair value of cash flow hedges	12,639		(30,230)		(38,080)	(38,561)
Share of equity investee's comprehensive income (loss)	0		82		0	(510)
Other comprehensive (loss) income	(7,956)		(19,490)		(43,326)	8,656
Tax Effect
Foreign currency translation adjustments	0		(502)		0	(2,734)
Fair value of cash flow hedges	(3,286)		7,860		9,901	10,026
Share of equity investee's comprehensive income (loss)	0		0		0	0
Other comprehensive (loss) income	(3,286)		7,358		9,901	7,292
After-Tax Amount
Net income	53,002		55,882		81,519	129,533
Foreign currency translation adjustments	(20,595)		10,156		(5,246)	44,993
Fair value of cash flow hedges	9,353		(22,370)		(28,179)	(28,535)
Share of equity investee's comprehensive income (loss)	0		82		0	(510)
Other comprehensive (loss) income	(11,242)	$ (22,183)	(12,132)	$ 28,080	(33,425)	15,948
Comprehensive income	41,760		43,750		48,094	145,481
Less: Net loss attributable to noncontrolling interests	(447)		(159)		(466)	(659)
Comprehensive income attributable to Aramark stockholders	$ 42,207		$ 43,909		$ 48,560	$ 146,140

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pension plan adjustments	$ (9,165)	$ (14,241)
Foreign currency translation adjustments	(172,028)	(193,115)
Cash flow hedges	80,940	109,119
Total accumulated other comprehensive loss	$ (100,253)	$ (98,237)

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) $ in Thousands			3 Months Ended				6 Months Ended
	Oct. 02, 2023 USD ($)	Sep. 30, 2023	Mar. 29, 2024 USD ($)	Dec. 29, 2023 USD ($)	Sep. 29, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 29, 2024 USD ($)	Mar. 31, 2023 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Termination period following the distribution date							24 months
Separation of uniform segment			$ 3,078	$ (855,105)
6.375% senior notes, due May 2025 | Senior Notes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt			$ 0		$ 1,492,153		$ 0
Repayments of debt	$ 1,500,000
Interest rate stated percentage			6.375%				6.375%
Uniform Credit Agreement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Dividends, cash					1,456,700
Uniform Credit Agreement | United States Dollar Denominated Term Loan Due September 2025 | Secured Debt
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt					800,000
Uniform Credit Agreement | United States Dollar Denominated Term Loan Due September 2028 | Secured Debt
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt					$ 700,000
Accumulated Other Comprehensive Loss
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Separation of uniform segment				$ 31,409			$ 31,400
Vestis
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of Vestis common stock for every two shares or Aramark common stock held		0.5
Revenue from services provided after separation			$ 3,500				8,100
Charges related to separation and distribution							20,000
Income from Discontinued Operations, net of tax						$ 41,792		$ 77,445
Selling and general corporate expenses						37,677		72,825
Charitable contribution expense							(8,800)
Cash distribution							(6,100)
Other adjustments							$ (600)
Vestis | Uniform Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Charges related to separation and distribution						5,400		10,400
Income from Discontinued Operations, net of tax						3,500		7,000
Selling and general corporate expenses						$ 1,900		$ 3,400

Discontinued Operations - Detai

Discontinued Operations - Details of Income from Discontinued Operations, Net of Tax (Details) - Vestis - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 685,929	$ 1,373,207
Cost of services provided (exclusive of depreciation and amortization)	558,006	1,128,288
Depreciation and amortization	33,620	67,507
Selling and general corporate expenses	37,677	72,825
Costs and Expenses	629,303	1,268,620
Operating income	56,626	104,587
Interest Expense, net	417	811
Income from Discontinued Operations Before Income Taxes	56,209	103,776
Provision for Income Taxes from Discontinued Operations	14,417	26,331
Income from Discontinued Operations, net of tax	$ 41,792	$ 77,445

Discontinued Operations - Asset

Discontinued Operations - Assets and Liabilities of Discontinued Operations (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2023
ASSETS
Cash and cash equivalents	$ 0		$ 10,493
Current assets of discontinued operations	0	$ 620,931
Noncurrent Assets of Discontinued Operations	0	2,503,836
LIABILITIES
Current liabilities of discontinued operations	0	395,524
Noncurrent Liabilities of Discontinued Operations	$ 0	1,861,735
Vestis
ASSETS
Cash and cash equivalents		36,051
Receivables (less allowance: $25,066)		392,916
Receivables allowance		25,066
Inventories		174,720
Prepayments and other current assets		17,244
Current assets of discontinued operations		620,931
Property and Equipment, net		664,530
Goodwill		963,543
Other Intangible Assets		238,609
Operating Lease Right-of-use Assets		57,890
Other Assets		579,264
Noncurrent Assets of Discontinued Operations		2,503,836
LIABILITIES
Current maturities of long-term borrowings		53,910
Current operating lease liabilities		19,935
Accounts payable		134,497
Accrued payroll and other related expenses		113,770
Accrued expenses and other current liabilities		73,412
Current liabilities of discontinued operations		395,524
Long-Term Borrowings		1,567,910
Noncurrent Operating Lease Liabilities		46,084
Deferred Income Taxes		199,535
Other Noncurrent Liabilities		48,206
Noncurrent Liabilities of Discontinued Operations		$ 1,861,735

Severance - Narrative (Details)

Severance - Narrative (Details) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 29, 2024 USD ($)	Mar. 29, 2024 USD ($)
Cost of Services Provided and Selling and General Corporate Expenses | Accrued Payroll and Related Expenses | Employee Severance and Other Costs
Restructuring Cost and Reserve [Line Items]
Severance and related costs accrual	$ 7.6	$ 7.6
Cost of Services Provided (Exclusive of Depreciation and Amortization)
Restructuring Cost and Reserve [Line Items]
Severance costs	$ 29.7	$ 29.7

Severance - Severance Charges b

Severance - Severance Charges by Segment (Details) - Cost of Services Provided (Exclusive of Depreciation and Amortization) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 29, 2024	Mar. 29, 2024
Restructuring Cost and Reserve [Line Items]
Severance costs	$ 29.7	$ 29.7
Corporate
Restructuring Cost and Reserve [Line Items]
Severance costs	0.6	0.6
FSS - United States | Operating Segments
Restructuring Cost and Reserve [Line Items]
Severance costs	3.3	3.3
FSS International | Operating Segments
Restructuring Cost and Reserve [Line Items]
Severance costs	$ 25.8	$ 25.8

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Goodwill Assets by Segment (Details) $ in Thousands	6 Months Ended
	Mar. 29, 2024 USD ($)
Goodwill [Roll Forward]
Balance at beginning of the period	$ 4,615,986
Acquisitions	13,603
Translation	5,861
Balance at the end of the period	4,635,450
FSS - United States
Goodwill [Roll Forward]
Balance at beginning of the period	4,164,392
Acquisitions	12,159
Translation	4
Balance at the end of the period	4,176,555
FSS International
Goodwill [Roll Forward]
Balance at beginning of the period	451,594
Acquisitions	1,444
Translation	5,857
Balance at the end of the period	$ 458,895

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 2,323,058	$ 2,254,306
Accumulated Amortization	(502,414)	(449,833)
Net Amount	1,820,644	1,804,473
Customer relationship assets
Finite-Lived Intangible Assets [Line Items]
Gross Amount	1,146,519	1,116,771
Accumulated Amortization	(476,235)	(433,741)
Net Amount	670,284	683,030
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Amount	1,176,539	1,137,535
Accumulated Amortization	(26,179)	(16,092)
Net Amount	$ 1,150,360	$ 1,121,443

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 51.3	$ 44.1

Borrowings - Schedule of Debt (

Borrowings - Schedule of Debt (Details) - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Debt Instrument [Line Items]
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Long-Term Borrowings
Finance leases	$ 35,664	$ 31,933
Other	23,779	15,201
Debt and capital lease obligations	5,921,485	6,641,694
Less—current portion	(42,399)	(1,543,032)
Long-Term Borrowings	5,879,086	5,098,662
Receivables Facility, due July 2026
Debt Instrument [Line Items]
Long-term debt	600,000	0
Secured Debt | Senior secured revolving credit facility, due April 2026
Debt Instrument [Line Items]
Long-term debt	354,584	170,759
Secured Debt | Senior secured term loan facility, due April 2026
Debt Instrument [Line Items]
Long-term debt	227,991	258,060
Secured Debt | Senior secured term loan facility, due January 2027
Debt Instrument [Line Items]
Long-term debt	836,151	835,631
Secured Debt | Senior secured term loan facility, due April 2028
Debt Instrument [Line Items]
Long-term debt	724,848	724,393
Secured Debt | Senior secured term loan facility, due June 2030
Debt Instrument [Line Items]
Long-term debt	$ 1,074,689	1,078,588
Senior Notes | 5.000% senior notes, due April 2025
Debt Instrument [Line Items]
Interest rate stated percentage	5%
Long-term debt	$ 550,059	549,348
Senior Notes | 3.125% senior notes, due April 2025
Debt Instrument [Line Items]
Interest rate stated percentage	3.125%
Long-term debt	$ 350,073	342,718
Senior Notes | 6.375% senior notes, due May 2025
Debt Instrument [Line Items]
Interest rate stated percentage	6.375%
Long-term debt	$ 0	1,492,153
Senior Notes | 5.000% senior notes, due February 2028
Debt Instrument [Line Items]
Interest rate stated percentage	5%
Long-term debt	$ 1,143,647	$ 1,142,910

Borrowings - Narrative (Details

Borrowings - Narrative (Details) - USD ($)				3 Months Ended		6 Months Ended
	Mar. 27, 2024	Mar. 26, 2024	Oct. 02, 2023	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023	Sep. 29, 2023
Debt Instrument [Line Items]
Interest expense, net				$ 86,377,000	$ 113,604,000	$ 200,939,000	$ 214,555,000
Senior secured revolving credit facility, due April 2026
Debt Instrument [Line Items]
Remaining borrowing capacity				771,200,000		771,200,000
Secured Debt
Debt Instrument [Line Items]
Debt issuance costs, gross				400,000		400,000
Secured Debt | Senior secured revolving credit facility, due April 2026
Debt Instrument [Line Items]
Long-term debt				354,584,000		354,584,000		$ 170,759,000
Secured Debt | Interest Expense, net
Debt Instrument [Line Items]
Debt issuance costs, gross				1,600,000		1,600,000
Secured Debt | Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost						1,200,000
US Denominated Term B-7 Loan, Due 2028 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	$ 730,500,000
US Denominated Term B-8 Loans, Due 2030 | Secured Debt
Debt Instrument [Line Items]
Long-term debt	1,094,500,000
U.S. Term B-7 Loans Due 2028 | Secured Debt
Debt Instrument [Line Items]
Debt instrument, annual principal payment	$ 730,500,000
Debt issuance costs, gross				900,000		900,000
U.S. Term B-7 Loans Due 2028 | Secured Debt | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	2%
U.S. Term B-7 Loans Due 2028 | Secured Debt | SOFR Credit Spread Adjustment Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0%
U.S. Term B-8 Loans Due 2030 | Secured Debt
Debt Instrument [Line Items]
Debt instrument, annual principal payment	$ 1,025,800,000
Debt instrument, periodic payment, principal	$ 2,800,000
Debt issuance costs, gross				900,000		900,000
U.S. Term B-8 Loans Due 2030 | Secured Debt | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	2%
U.S. Term B-8 Loans Due 2030 | Secured Debt | SOFR Credit Spread Adjustment Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0%
U.S. Term B-5 Loans due 2028 | Secured Debt | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate		2.50%
U.S. Term B-5 Loans due 2028 | Secured Debt | SOFR Credit Spread Adjustment Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate		0.11448%
U.S. Term B-5 Loans due 2028 | Secured Debt | SOFR Credit Spread Adjustment Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate		0.42826%
U.S. Term B-6 Loans Due 2030 | Secured Debt | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate		2.50%
U.S. Term B-6 Loans Due 2030 | Secured Debt | SOFR Credit Spread Adjustment Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate		0.11448%
U.S. Term B-6 Loans Due 2030 | Secured Debt | SOFR Credit Spread Adjustment Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate		0.42826%
6.375% senior notes, due May 2025 | Secured Debt | Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost						7,900,000
6.375% senior notes, due May 2025 | Senior Notes
Debt Instrument [Line Items]
Long-term debt				$ 0		$ 0		$ 1,492,153,000
Repayments of debt			$ 1,500,000,000
Interest rate stated percentage				6.375%		6.375%
6.375% senior notes, due May 2025 | Senior Notes | Interest Expense, net
Debt Instrument [Line Items]
Interest expense, net						$ 31,800,000
6.375% senior notes, due May 2025 | Senior Notes | Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Call premium						23,900,000
Foreign
Debt Instrument [Line Items]
Long-term debt				$ 757,500,000		$ 757,500,000

Derivative Instruments - Narrat

Derivative Instruments - Narrative (Details) $ in Thousands, € in Millions	6 Months Ended
	Mar. 29, 2024 USD ($)	Mar. 29, 2024 EUR (€)	Sep. 29, 2023 USD ($)
Derivative [Line Items]
Cash flow hedges	$ 80,940		$ 109,119
Senior secured term loan facility, due April 2026 | Secured Debt
Derivative [Line Items]
Long-term debt	227,991		258,060
Designated as Hedging Instrument | Euro Denominated Term Loan, Aramark Investments Limited | Senior secured term loan facility, due April 2026 | Secured Debt
Derivative [Line Items]
Long-term debt | €		€ 65
Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Net tax loss expected to be reclassified from accumulated other comprehensive loss	45,900
Interest rate swap agreements | Designated as Hedging Instrument
Derivative [Line Items]
Notional amount of derivative	2,300,000
Interest rate swap agreements | Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Cash flow hedges	80,900		$ 109,100
Interest rate swap agreements | Not Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Notional amount of derivative	$ 100,000

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Interest rate swap agreements | Cash Flow Hedging | Designated as Hedging Instrument
Derivative [Line Items]
Gain (loss) on interest rate swap agreements	$ 31,838	$ (16,315)	$ (115)	$ (14,331)

Derivative Instruments - Balanc

Derivative Instruments - Balance Sheet Presentation (Details) - Interest rate swap agreements - Designated as Hedging Instrument - USD ($) $ in Thousands	Mar. 29, 2024	Sep. 29, 2023
Prepayments and other current assets
Derivative instruments
Fair value of derivative assets	$ 23,172	$ 0
Other Assets
Derivative instruments
Fair value of derivative assets	$ 86,206	$ 147,458

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. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Interest rate swap agreements | Cash Flow Hedging | Designated as Hedging Instrument
Derivative instruments
Gain (Loss), reclassification, before tax	$ (19,199)	$ (13,915)	$ (37,965)	$ (24,230)

Revenue Recognition - Performan

Revenue Recognition - Performance Obligation Narrative (Details) $ in Millions	6 Months Ended
	Mar. 29, 2024 USD ($) performance_obligation
Revenue from Contract with Customer [Abstract]
Number of remaining performance obligations | performance_obligation	1
Deferred revenue recognized | $	$ 233.8

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 4,199,913	$ 3,916,156	$ 8,607,678	$ 7,829,876
FSS - United States
Disaggregation of Revenue [Line Items]
Revenue	3,043,400	2,843,200	6,256,200	5,764,200
FSS - United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	3,043,400	2,843,200	6,256,200	5,764,200
FSS International
Disaggregation of Revenue [Line Items]
Revenue	1,156,500	1,073,000	2,351,500	2,065,700
FSS International | Total FSS International
Disaggregation of Revenue [Line Items]
Revenue	1,156,500	1,073,000	2,351,500	2,065,700
FSS International | Europe
Disaggregation of Revenue [Line Items]
Revenue	624,400	552,000	1,262,200	1,056,200
FSS International | Rest of World
Disaggregation of Revenue [Line Items]
Revenue	532,100	521,000	1,089,300	1,009,500
Business & Industry | FSS - United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	396,700	343,200	779,800	674,700
Education | FSS - United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	1,039,500	983,700	2,151,800	1,987,300
Healthcare | FSS - United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	405,500	422,400	804,600	834,800
Sports, Leisure & Corrections | FSS - United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	763,600	676,000	1,667,200	1,460,600
Facilities & Other | FSS - United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	$ 438,100	$ 417,900	$ 852,800	$ 806,800

Revenue Recognition - Schedul_2

Revenue Recognition - Schedule of Deferred Income (Details) - USD ($) $ in Millions	Mar. 29, 2024	Sep. 29, 2023
Revenue from Contract with Customer [Abstract]
Deferred income	$ 242.7	$ 329.9

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Foreign Tax Authority
Income Tax Contingency [Line Items]
Valuation allowance against DTAs	$ 3.8	$ 7.1	$ 3.8

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Apr. 26, 2024	Mar. 29, 2024	Sep. 29, 2023
Subsequent Event [Line Items]
Preferred stock, shares authorized (in shares)		100,000,000	100,000,000
Preferred stock, par value (in dollars per share)		$ 0.01	$ 0.01
Preferred stock, shares outstanding (in shares)		0	0
Preferred stock, shares issued (in shares)		0	0
Subsequent Event
Subsequent Event [Line Items]
Dividends payable (in dollars per share)	$ 0.095

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details) - shares	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Oct. 13, 2023
2023 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)			3,500,000
PSUs | Third Amended and Restated 2013 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)	3 years	3 years
PSUs | Third Amended and Restated 2013 Stock Incentive Plan | Share-Based Payment Arrangement, Two Third of PSU at Ending September 29, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		2 years
PSUs | Third Amended and Restated 2013 Stock Incentive Plan | Share-Based Payment Arrangement, One-Third of PSU at Ending September 27, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		1 year

Share-Based Compensation - Comp

Share-Based Compensation - Compensation Expense and Other Options (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 15,700	$ 18,500	$ 29,400	$ 39,100
Taxes related to share-based compensation	2,700	3,200	5,300	6,700
Cash Received from Option Exercises/ESPP Purchases	11,100	4,500	15,583	32,681
Tax Benefit on Share Deliveries	0	100	0	800
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	2,300	3,600	4,700	7,000
TBO-Rs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	900	1,200	1,000	3,100
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	8,300	11,200	16,200	22,400
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	3,800	2,000	6,600	3,900
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	400	500	900	800
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 0	$ 0	$ 0	$ 1,900

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Unrecognized Compensation Cost (Details) shares in Millions	6 Months Ended
	Mar. 29, 2024 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	3.5
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	1.2
Weighted Average Grant-Date Fair Value (dollars per share) | $ / shares	$ 12.02
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	1.6
Weighted Average Grant-Date Fair Value (dollars per share) | $ / shares	$ 28.11
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	0.7
Weighted Average Grant-Date Fair Value (dollars per share) | $ / shares	$ 32.14

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. 29, 2024	Dec. 29, 2023	Mar. 31, 2023	Dec. 30, 2022	Mar. 29, 2024	Mar. 31, 2023
Earnings:
Net income from Continuing Operations attributable to Aramark stockholders	$ 53,449		$ 14,249		$ 81,985	$ 52,747
Income from Discontinued Operations, net of tax	0		41,792		0	77,445
Net income attributable to Aramark stockholders	$ 53,449	$ 28,536	$ 56,041	$ 74,151	$ 81,985	$ 130,192
Shares:
Basic weighted-average shares outstanding (in shares)	262,841		260,673		262,447	260,063
Effect of dilutive securities (in shares)	2,441		1,864		2,328	1,930
Diluted weighted-average shares outstanding (in shares)	265,282		262,537		264,775	261,993
Basic earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	$ 0.20		$ 0.05		$ 0.31	$ 0.20
Income from discontinued operations (in dollars per share)	0		0.16		0	0.30
Basic earnings per share attributable to Aramark stockholders (in dollars per share)	0.20		0.21		0.31	0.50
Diluted earnings per share attributable to Aramark stockholders:
Income from continuing operations (in dollars per share)	0.20		0.05		0.31	0.20
Income from discontinued operations (in dollars per share)	0		0.16		0	0.30
Diluted earnings per share attributable to Aramark stockholders (in dollars per share)	$ 0.20		$ 0.21		$ 0.31	$ 0.50

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Share-based Compensation Award
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	10.2	8.3	11.5	8.4
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)	1.4	0.8	1.4	0.8

Commitments and Contingencies (

Commitments and Contingencies (Details)	Mar. 29, 2024 USD ($)
Loss Contingencies [Line Items]
Residual value guarantee	$ 0
Minimum | Vehicles
Loss Contingencies [Line Items]
Lease term (in years)	1 year
Maximum
Loss Contingencies [Line Items]
Residual value guarantee	$ 33,100,000
Residual value of leased asset	$ 0
Maximum | Vehicles
Loss Contingencies [Line Items]
Lease term (in years)	8 years

Business Segments - Narrative (

Business Segments - Narrative (Details) $ in Millions	6 Months Ended
	Mar. 29, 2024 segment	Mar. 31, 2023 USD ($) nationalPark
Segment Reporting Information [Line Items]
Number of reportable segments | segment	2
FSS - United States
Segment Reporting Information [Line Items]
Possessory interest in National Park service sites | nationalPark		1
Cost of services provided | FSS - United States
Segment Reporting Information [Line Items]
Proceeds from recovery of investment | $		$ 19.8
Food Services | Sales | Product Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk, percentage	74%
Facilities & Other | Sales | Product Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk, percentage	26%

Business Segments - Schedule of

Business Segments - Schedule of Operating Income by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 29, 2024	Mar. 31, 2023	Mar. 29, 2024	Mar. 31, 2023
Segment Reporting Information [Line Items]
Total Revenue	$ 4,199,913	$ 3,916,156	$ 8,607,678	$ 7,829,876
Total Operating Income	159,086	125,357	326,036	277,042
Income from Continuing Operations Before Income Taxes	72,709	11,753	125,097	62,487
Operating Segments
Segment Reporting Information [Line Items]
Total Operating Income	186,800	158,000	407,900	343,400
Corporate
Segment Reporting Information [Line Items]
Total Operating Income	(27,800)	(32,700)	(81,900)	(66,400)
Reconciling Items
Segment Reporting Information [Line Items]
Total Operating Income	159,000	125,300	326,000	277,000
Interest Expense, net	86,300	113,500	200,900	214,500
Income from Continuing Operations Before Income Taxes	72,700	11,800	125,100	62,500
FSS - United States
Segment Reporting Information [Line Items]
Total Revenue	3,043,400	2,843,200	6,256,200	5,764,200
FSS - United States | Operating Segments
Segment Reporting Information [Line Items]
Total Operating Income	144,300	151,100	319,100	309,700
FSS International
Segment Reporting Information [Line Items]
Total Revenue	1,156,500	1,073,000	2,351,500	2,065,700
FSS International | Operating Segments
Segment Reporting Information [Line Items]
Total Operating Income	$ 42,500	$ 6,900	$ 88,800	$ 33,700

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2023	Mar. 29, 2024	Sep. 29, 2023
Fair Value Disclosure | Union Supply Group, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in amount of contingent consideration liability	$ 29.7	$ 29.7
Fair Value Disclosure | Next Level Hospitality
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in amount of contingent consideration liability	$ 18.4	$ 48.4
Fair Value Disclosure | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt			$ 5,910.4	$ 6,606.7
Fair Value Disclosure | Fair Value, Measurements, Recurring | Union Supply Group, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration			9	8.4
Fair Value Disclosure | Fair Value, Measurements, Recurring | Next Level Hospitality
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration			0	0
Carrying Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt			$ 5,921.5	$ 6,641.7