Amcor (AMCR) 10-Q 1 Nov 24 2025 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Sep. 30, 2024	Oct. 30, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-38932
Entity Registrant Name	AMCOR PLC
Entity Incorporation, State or Country Code	Y9
Entity Tax Identification Number	98-1455367
Entity Address, Address Line One	83 Tower Road North
Entity Address, City or Town	Warmley, Bristol
Entity Address, Postal Zip Code	BS30 8XP
Entity Address, Country	GB
Country Region	44
City Area Code	117
Local Phone Number	9753200
Entity Information [Line Items]
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,445,343,212
Entity Central Index Key	0001748790
Current Fiscal Year End Date	--06-30
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
Amendment Flag	false
Ordinary Shares, Par Value $0.01 Per Share
Entity Information [Line Items]
Title of 12(b) Security	Ordinary Shares, Par Value $0.01 Per Share
Trading Symbol	AMCR
Security Exchange Name	NYSE
1.125% Guaranteed Senior Notes Due 2027
Entity Information [Line Items]
Title of 12(b) Security	1.125% Guaranteed Senior Notes Due 2027
Trading Symbol	AUKF/27
Security Exchange Name	NYSE
Five Point Four Five Zero Percent Guaranteed Senior Notes Due 2029
Entity Information [Line Items]
Title of 12(b) Security	5.450% Guaranteed Senior Notes Due 2029
Trading Symbol	AMCR/29
Security Exchange Name	NYSE
Three Point Nine Five Zero Percent Guaranteed Senior Notes Due 2032
Entity Information [Line Items]
Title of 12(b) Security	3.950% Guaranteed Senior Notes Due 2032
Trading Symbol	AMCR/32
Security Exchange Name	NYSE

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net sales	$ 3,353	$ 3,443
Cost of sales	(2,694)	(2,798)
Gross profit	659	645
Operating expenses:
Selling, general, and administrative expenses	(315)	(302)
Research and development expenses	(28)	(27)
Restructuring and related expenses, net	(6)	(28)
Other income/(expenses), net	2	(18)
Operating income	312	270
Interest income	11	10
Interest expense	86	85
Other non-operating expenses, net	(1)	(1)
Income before income taxes and equity in loss of affiliated companies	236	194
Income tax expense	(43)	(39)
Equity in loss of affiliated companies, net of tax	0	(1)
Net income	193	154
Net income attributable to non-controlling interests	(2)	(2)
Net income attributable to Amcor plc	$ 191	$ 152
Basic earnings per share (USD per share)	$ 0.132	$ 0.105
Diluted earnings per share (USD per share)	$ 0.132	$ 0.105

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 193	$ 154
Other comprehensive income (loss):
Net gains/(losses) on cash flow hedges, net of tax	1	1
Foreign currency translation adjustments, net of tax	1	(68)
Excluded components of fair value hedges	11	0
Pension, net of tax	(1)	(1)
Other comprehensive income/(loss)	14	(66)
Total comprehensive income	207	88
Comprehensive income attributable to non-controlling interests	(2)	(2)
Comprehensive income attributable to Amcor plc	$ 205	$ 86

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Tax benefit/(expense) related to cash flow hedges	$ 1	$ 0
Tax benefit/(expense) related to foreign currency translation adjustments	1	(1)
Tax benefit related to pension adjustments	$ 0	$ 0

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024
Current assets:
Cash and cash equivalents	$ 432	$ 588
Trade receivables, net of allowance for credit losses of $23 and $24, respectively	1,973	1,846
Raw materials and supplies	1,021	862
Work in process and finished goods	1,207	1,169
Prepaid expenses and other current assets	605	500
Total current assets	5,238	4,965
Non-current assets:
Property, plant, and equipment, net	3,854	3,763
Operating lease assets	558	567
Deferred tax assets	144	148
Other intangible assets, net	1,368	1,391
Goodwill	5,385	5,345
Employee benefit assets	34	34
Other non-current assets	329	311
Total non-current assets	11,672	11,559
Total assets	16,910	16,524
Current liabilities:
Current portion of long-term debt	13	12
Short-term debt	115	84
Trade payables	2,380	2,580
Accrued employee costs	333	399
Other current liabilities	1,227	1,186
Total current liabilities	4,068	4,261
Non-current liabilities:
Long-term debt, less current portion	7,176	6,603
Operating lease liabilities	479	488
Deferred tax liabilities	570	584
Employee benefit obligations	210	217
Other non-current liabilities	414	418
Total non-current liabilities	8,849	8,310
Total liabilities	12,917	12,571
Commitments and contingencies (See Note 14)
Amcor plc shareholders’ equity:
Common stock	14	14
Additional paid-in capital	4,030	4,019
Retained earnings	890	879
Accumulated other comprehensive loss	(1,006)	(1,020)
Treasury shares (1 and 1 million shares, respectively)	(9)	(11)
Total Amcor plc shareholders' equity	3,919	3,881
Non-controlling interests	74	72
Total shareholders' equity	3,993	3,953
Total liabilities and shareholders' equity	$ 16,910	$ 16,524

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 30, 2024	Jun. 30, 2024
Statement of Financial Position [Abstract]
Trade receivables, allowance for doubtful accounts	$ 23	$ 24
Ordinary shares, par value (USD per share)	$ 0.01	$ 0.01
Ordinary shares authorized (in shares)	9,000	9,000
Ordinary shares issued (in shares)	1,445	1,445
Treasury stock (in shares)	1	1

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 193	$ 154
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, amortization, and impairment	141	149
Net periodic benefit cost	4	4
Amortization of debt discount and other deferred financing costs	3	3
Equity in loss of affiliated companies	0	(1)
Net foreign exchange (gain)/loss	(2)	7
Share-based compensation	5	(5)
Other, net	12	15
Loss from highly inflationary accounting for Argentine subsidiaries	8	33
Deferred income taxes, net	(2)	(6)
Changes in operating assets and liabilities, excluding effect of acquisitions, divestitures, and currency	(631)	(490)
Net cash used in operating activities	(269)	(135)
Cash flows from investing activities:
Investments in affiliated companies and other	0	(3)
Business acquisitions	(11)	(19)
Purchase of property, plant, and equipment, and other intangible assets	(145)	(124)
Proceeds from sales of property, plant, and equipment, and other intangible assets	1	4
Net cash used in investing activities	(155)	(142)
Cash flows from financing activities:
Proceeds from issuance of shares	13	0
Purchase of treasury shares and tax withholdings for share-based incentive plans	(47)	(46)
Proceeds from issuance of long-term debt	3	0
Repayment of long-term debt	(2)	(17)
Net borrowing of commercial paper	446	388
Net borrowing of short-term debt	7	25
Repayment of lease liabilities	(3)	(3)
Share buybacks/cancellations	0	(30)
Dividends paid	(180)	(176)
Net cash provided by financing activities	237	141
Effect of exchange rates on cash and cash equivalents	31	(29)
Net decrease in cash and cash equivalents	(156)	(165)
Cash and cash equivalents balance at beginning of year	588	689
Cash and cash equivalents balance at end of period	432	524
Supplemental cash flow information:
Interest paid, net of amounts capitalized	43	57
Income taxes paid	75	53
Supplemental non-cash disclosures relating to investing and financing activities:
Purchase of property, plant, and equipment, accrued but unpaid	69	58
Contingent purchase considerations related to acquired businesses, accrued but not paid	$ 17	$ 35

Condensed Consolidated Statem_5

Condensed Consolidated Statement of Equity - USD ($) $ in Millions	Total	Ordinary Shares	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Shares	Non-controlling Interests
Beginning Balance at Jun. 30, 2023	$ 4,090	$ 14	$ 4,021	$ 865	$ (862)	$ (12)	$ 64
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	154			152			2
Other comprehensive loss	(66)				(66)		0
Share buyback/cancellations	(30)	0	(30)
Dividends declared	(176)			(176)			0
Shares vested and related tax withholdings	(3)		(48)			45
Net settlement of forward contracts to purchase own equity for share-based incentive plans, net of tax	45		45
Purchase of treasury shares	(45)					(45)
Share-based compensation expense	(5)		(5)
Ending Balance at Sep. 30, 2023	3,964	14	3,983	841	(928)	(12)	66
Beginning Balance at Jun. 30, 2024	3,953	14	4,019	879	(1,020)	(11)	72
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	193			191			2
Other comprehensive loss	14				14		0
Dividends declared	(180)			(180)			0
Shares vested and related tax withholdings	8		(37)			45
Net settlement of forward contracts to purchase own equity for share-based incentive plans, net of tax	43		43
Purchase of treasury shares	(43)					(43)
Share-based compensation expense	5		5
Ending Balance at Sep. 30, 2024	$ 3,993	$ 14	$ 4,030	$ 890	$ (1,006)	$ (9)	$ 74

Condensed Consolidated Statem_6

Condensed Consolidated Statement of Equity (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Stockholders' Equity [Abstract]
Dividends declared, per share (in USD per share)	$ 0.1250	$ 0.1225

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	3 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Amcor plc ("Amcor" or the "Company") is a public limited company incorporated under the Laws of the Bailiwick of Jersey. The Company's history dates back more than 150 years, with origins in both Australia and the United States of America. Today, Amcor is a global leader in developing and producing responsible packaging solutions across a variety of materials for food, beverage, pharmaceutical, medical, home and personal-care, and other consumer goods end markets. The Company's innovation excellence and global packaging expertise enable the Company to solve packaging challenges around the world every day, producing a range of flexible packaging, rigid packaging, cartons, and closures that are more functional, appealing, and cost effective for its customers and their consumers and importantly, more sustainable for the environment. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") for interim financial information. Consistent with these requirements, this Form 10-Q does not include all the information required by U.S. GAAP for complete financial statements. Further, the year-end condensed consolidated balance sheet data as of June 30, 2024 was derived from audited financial statements but does not include all disclosures required by U.S. GAAP. It is management's opinion, however, that all material and recurring adjustments have been made that are necessary for a fair statement of the Company's interim financial position, results of operations, and cash flows. This Form 10-Q should be read in conjunction with the audited consolidated financial statements and accompanying notes in the Company's Annual Report on Form 10-K for the fiscal year ended June 30, 2024. There have been no material changes to the accounting policies followed by the Company during the current fiscal year to date. Certain amounts in the Company's notes to unaudited condensed consolidated financial statements may not add or recalculate due to rounding.

New Accounting Guidance

New Accounting Guidance	3 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
New Accounting Guidance	New Accounting Guidance Recently Adopted Accounting Standards In September 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2022-04 that adds certain disclosure requirements for entities that use supplier finance programs in connection with the purchase of goods and services. The Company adopted the disclosure requirements in ASU 2022-04 on July 1, 2023, except for the amendment on roll forward information which will be adopted, on a prospective basis, in the Company's fiscal year 2025 Annual Report on Form 10-K. Accounting Standards Not Yet Adopted In November 2023, the FASB issued ASU 2023-07 that adds new reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the chief operating decision maker and included within segment profit or loss. The ASU becomes effective for the Company beginning with its fiscal year ending June 30, 2025, and interim periods beginning with the first quarter of fiscal year 2026. The Company is currently evaluating the impact that this guidance will have on its disclosures. In December 2023, the FASB issued ASU 2023-09 that adds new income tax disclosure requirements, primarily related to existing income tax rate reconciliation and income taxes paid information. The standard's amendments are effective for the Company for annual periods beginning July 1, 2025, with early adoption permitted, and can be applied either prospectively or retrospectively. The Company is currently evaluating the impact that this guidance will have on its disclosures. The Company considers the applicability and impact of all ASUs issued by the FASB. The Company determined at this time that all other ASUs not yet adopted are either not applicable or are expected to have an immaterial impact on the Company's consolidated financial statements.

Acquisitions

Acquisitions	3 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisitions	Acquisitions On September 27, 2023, the Company completed the acquisition of a small manufacturer of flexible packaging for food, home care, and personal care applications in India for a purchase consideration of $14 million plus the assumption of debt of $10 million. The acquisition is part of the Company's Flexibles reportable segment and resulted in the recognition of goodwill of $12 million. Goodwill is not deductible for tax purposes. The fair value estimates for the acquisition were based on market, and cost valuation methods. Pro forma information related to the acquisition has not been presented, as the effect of the acquisition on the Company's condensed consolidated financial statements was not material.

Restructuring

Restructuring	3 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring Restructuring and related expenses, net, were $6 million and $28 million during the three months ended September 30, 2024 and 2023, respectively. The Company's restructuring activities for the three months ended September 30, 2024 and 2023 were primarily comprised of restructuring activities related to the 2023 Restructuring Plan (as defined below). Restructuring related expenses are directly attributable to restructuring activities; however, they do not qualify for special accounting treatment as exit or disposal activities. The Company believes the disclosure of restructuring related costs provides more complete information on its restructuring activities. 2023 Restructuring Plan On February 7, 2023, the Company announced that it will allocate approximately $110 million to $130 million of the sale proceeds from the Russian business to various cost saving initiatives to partly offset divested earnings from the Russian business (the "2023 Restructuring Plan" or the "Plan"). The Company expects total Plan cash and non-cash net expenses of approximately $220 million, of which $89 million relates to employee related expenses, $33 million to fixed asset related expenses (net of expected gains on asset disposals), $62 million to other restructuring expenses, and $36 million to restructuring related expenses. The projects initiated as of September 30, 2024 are expected to result in approximately $130 million of net cash expenditures. The Plan includes both the Flexibles and Rigid Packaging reportable segments and is expected to be largely completed by the end of calendar year 2024. From the initiation of the Plan through September 30, 2024, the Company has incurred $82 million in employee related expenses, $32 million in fixed asset related expenses, $50 million in other restructuring, and $23 million in restructuring related expenses, with $162 million incurred in the Flexibles reportable segment and $25 million incurred in the Rigid Packaging reportable segment. The Plan has resulted in cumulative net cash outflows of $86 million. Additional cash payments of approximately $40 million, net of estimated proceeds from disposals, are expected until completion of the Plan, which predominantly relates to the Flexibles reportable segment. The restructuring related costs relate primarily to the closure of facilities and include startup and training costs after relocation of equipment, and other costs incidental to the Plan. Other Restructuring Plans The Company has entered into other individually immaterial restructuring plans ("Other Restructuring Plans"). Expenses incurred on such programs are primarily costs to move equipment and other costs. Consolidated Restructuring Plans The total costs incurred from the beginning of the Company's 2023 Restructuring Plan and Other Restructuring Plans are as follows: ($ in millions) 2023 Restructuring Plan (1) Other Restructuring Plans (2) Total Restructuring and Related Expenses Fiscal year 2023 $ 94 $ 17 $ 111 Fiscal year 2024 87 10 97 Fiscal year 2025, first quarter 6 — 6 Net expenses incurred $ 187 $ 27 $ 214 (1) Includes restructuring related expenses from the 2023 Restructuring Plan of $6 million, $15 million, and $2 million for fiscal year 2023, fiscal year 2024, and first quarter of fiscal year 2025, respectively. In the three months ended September 30, 2024, all of the restructuring and related expenses, net, were incurred in the Flexibles reportable segment. (2) Includes restructuring related costs of $4 million in both fiscal years 2023 and 2024. An analysis of the restructuring charges by type incurred is as follows: Three Months Ended September 30, ($ in millions) 2024 2023 Employee related expenses $ — $ 16 Fixed asset related expenses 1 6 Other expenses 3 3 Total restructuring expenses, net $ 4 $ 25 An analysis of the Company's restructuring plan liability is as follows: ($ in millions) Employee Costs Fixed Asset Related Costs Other Costs Total Restructuring Costs Liability balance as of June 30, 2024 $ 80 $ 3 $ 19 $ 102 Net charges to earnings — 1 3 4 Cash paid (5) (1) (10) (16) Non-cash and other — (1) — (1) Foreign currency translation 3 — 1 4 Liability balance as of September 30, 2024 $ 78 $ 2 $ 13 $ 93 The table above includes liabilities arising from the 2023 Restructuring Plan and Other Restructuring Plans. The majority of the accruals related to restructuring activities have been recorded on the unaudited condensed consolidated balance sheets under other current liabilities.

Supply Chain Financing Arrangem

Supply Chain Financing Arrangements	3 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Supply Chain Financing Arrangements	Supply Chain Financing Arrangements The Company facilitates several regional voluntary supply chain financing ("SCF") programs with financial institutions, all of which have similar characteristics. The Company establishes these SCF programs to provide its suppliers with a potential source of liquidity and to enable a more efficient payment process. Under these SCF programs, qualifying suppliers may elect, but are not obligated, to sell their receivables due from Amcor to these financial institutions in advance of the agreed payment due date. The Company is not involved in negotiations between the suppliers and the financial institutions, and its rights and obligations to its suppliers are not impacted by its suppliers’ decisions to sell amounts to the financial institutions. Under these SCF programs, the Company agrees to pay the financial institution the stated invoice amounts from its participating suppliers on the original maturity dates of the invoices. The range of payment terms negotiated with suppliers under these arrangements are consistent with industry norms and short-term in nature, regardless of whether a supplier participates in the program. The Company's SCF programs do not include any guarantees to the financial institutions, or any assets pledged as securities.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	3 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	Goodwill and Other Intangible Assets, Net Goodwill Changes in the carrying amount of goodwill attributable to each reportable segment were as follows: ($ in millions) Flexibles Segment Rigid Packaging Segment Total Balance as of June 30, 2024 $ 4,373 $ 972 $ 5,345 Foreign currency translation 39 1 40 Balance as of September 30, 2024 $ 4,412 $ 973 $ 5,385 Goodwill is not amortized but is tested for impairment annually in the fourth quarter of the fiscal year, or during interim periods if events or circumstances arise which indicate that goodwill may be impaired. Other Intangible Assets, Net Other intangible assets, net were comprised of the following: September 30, 2024 ($ in millions) Gross Carrying Amount Accumulated Amortization and Impairment (1) Net Carrying Amount Customer relationships $ 2,005 $ (828) $ 1,177 Computer software 290 (193) 97 Other 344 (250) 94 Total other intangible assets $ 2,639 $ (1,271) $ 1,368 June 30, 2024 ($ in millions) Gross Carrying Amount Accumulated Amortization and Impairment (1) Net Carrying Amount Customer relationships $ 1,999 $ (791) $ 1,208 Computer software 272 (182) 90 Other (2) 334 (241) 93 Total other intangible assets $ 2,605 $ (1,214) $ 1,391 (1) Accumulated amortization and impairment as of September 30, 2024 and June 30, 2024 included $37 million and $34 million, respectively, of accumulated impairment in the Other category. (2) As of June 30, 2024, Other included $17 million of acquired intellectual property assets not yet being amortized as the related R&D projects had not yet been completed. Amortization expenses for intangible assets were $42 million and $44 million during the three months ended September 30, 2024 and 2023, respectively.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The fair values of the Company's financial assets and financial liabilities listed below reflect the amounts that would be received to sell the assets or paid to transfer the liabilities in an orderly transaction between market participants at the measurement date (exit price). The Company's non-derivative financial instruments primarily include cash and cash equivalents, trade receivables, trade payables, short-term debt, and long-term debt. As of September 30, 2024 and June 30, 2024, the carrying value of these financial instruments, excluding long-term debt, approximated fair value because of the short-term nature of these instruments. The carrying value of long-term debt with variable interest rates approximates its fair value. The fair value of the Company's long-term debt with fixed interest rates is based on market prices, if available, or expected future cash flows discounted at the current interest rate for financial liabilities with similar risk profiles. The carrying values and estimated fair values of long-term debt with fixed interest rates were as follows: September 30, 2024 June 30, 2024 Carrying Value Fair Value Carrying Value Fair Value ($ in millions) (Level 2) (Level 2) Total long-term debt with fixed interest rates (excluding commercial paper (1) and finance leases) $ 5,219 $ 5,183 $ 5,141 $ 4,973 (1) As of September 30, 2024, the Company had entered into interest rate swap contracts for a total notional amount of commercial paper of $500 million, maturing on June 30, 2025. These contracts are considered to be economic hedges and the related $500 million notional amount of commercial paper is also excluded from the total long-term debt with fixed interest rates. Assets and Liabilities Measured and Recorded at Fair Value on a Recurring Basis Additionally, the Company measures and records certain assets and liabilities, including derivative instruments and contingent purchase consideration liabilities, at fair value. The following tables summarize the fair values of these instruments, which are measured at fair value on a recurring basis, by level, within the fair value hierarchy: September 30, 2024 ($ in millions) Level 1 Level 2 Level 3 Total Assets Commodity contracts $ — $ 2 $ — $ 2 Forward exchange contracts — 6 — 6 Total assets measured at fair value $ — $ 8 $ — $ 8 Liabilities Contingent purchase consideration $ — $ — $ 28 $ 28 Commodity contracts — 2 — 2 Forward exchange contracts — 5 — 5 Interest rate swaps — 68 — 68 Cross currency swaps — 36 — 36 Total liabilities measured at fair value $ — $ 111 $ 28 $ 139 June 30, 2024 ($ in millions) Level 1 Level 2 Level 3 Total Assets Commodity contracts $ — $ 2 $ — $ 2 Forward exchange contracts — 2 — 2 Total assets measured at fair value $ — $ 4 $ — $ 4 Liabilities Contingent purchase consideration $ — $ — $ 36 $ 36 Commodity contracts — 1 — 1 Forward exchange contracts — 4 — 4 Interest rate swaps — 92 — 92 Cross currency swaps — 16 — 16 Total liabilities measured at fair value $ — $ 113 $ 36 $ 149 The fair value of the commodity contracts was determined using a discounted cash flow analysis based on the terms of the contracts and observed market forward prices discounted at a currency specific rate. Forward exchange contract fair values were determined based on quoted prices for similar assets and liabilities in active markets using inputs such as currency rates and forward points. The fair value of the interest rate swaps was determined using a discounted cash flow method based on market-based swap yield curves, taking into account current interest rates. Contingent purchase consideration liabilities arise from business acquisitions and other investments. As of September 30, 2024, the Company had contingent purchase consideration liabilities of $28 million, consisting of $17 million of contingent purchase consideration predominantly relating to fiscal year 2023 acquisitions and a $11 million liability that is contingent on future royalty income generated by Discma AG, a subsidiary acquired in March 2017. The fair values of the contingent purchase consideration liabilities were determined for each arrangement individually. The fair values were determined using an income approach with significant inputs that are not observable in the market. Key assumptions include the selection of discount rates consistent with the level of risk of achievement and probability-adjusted financial projections. The expected outcomes are recorded at net present value, which require adjustment over the life for changes in risks and probabilities. Changes arising from modifications in forecasts related to contingent consideration are not expected to be material. The fair value of contingent purchase consideration liabilities is included in other current liabilities and other non-current liabilities in the unaudited condensed consolidated balance sheets. Assets and Liabilities Measured and Recorded at Fair Value on a Nonrecurring Basis In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company records certain assets at fair value on a nonrecurring basis, generally when events or changes in circumstances indicate the carrying value may not be recoverable, or when they are deemed to be other than temporarily impaired. These assets include goodwill and other intangible assets, equity method and other investments, long-lived assets and disposal groups held for sale, and other long-lived assets. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges or as a result of charges to remeasure assets classified as held for sale to fair value less costs to sell. The fair values of these assets are determined, when applicable, based on valuation techniques using the best information available, and may include quoted market prices, market comparables, and discounted cash flow projections. These nonrecurring fair value measurements are considered to be Level 3 in the fair value hierarchy. In the three months ended September 30, 2024, the Company has recorded an impairment charge of $4 million within the Flexibles reportable segment, to adjust the carrying value of the net assets of $11 million that are held for sale to their estimated fair value less cost to sell. During the three months ended September 30, 2024 and 2023, there were no impairment charges recorded on indefinite-lived intangibles, including goodwill. For information on long-lived asset impairments, refer to fixed asset related expenses in Note 4, "Restructuring".

Derivative Instruments

Derivative Instruments	3 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments The Company periodically uses derivatives and other financial instruments to hedge exposures to interest rates, commodity prices, and currency risks. The Company does not hold or issue derivative instruments for speculative or trading purposes. For hedges that meet hedge accounting criteria, the Company, at inception, formally designates and documents the instruments as a fair value hedge or a cash flow hedge of a specific underlying exposure. On an ongoing basis, the Company assesses and documents that its designated hedges have been and are expected to continue to be highly effective. Interest Rate Risk The Company's policy is to manage exposure to interest rate risk by maintaining a mixture of fixed-rate and variable-rate debt, monitoring global interest rates, and, where appropriate, hedging floating interest rate exposure or debt at fixed interest rates through various interest rate derivative instruments including, but not limited to, interest rate swaps, and interest rate locks. For interest rate swaps that are accounted for as fair value hedges, the gains and losses related to the changes in the fair value of the interest rate swaps are included in interest expense and offset changes in the fair value of the hedged portion of the underlying debt that are attributable to the changes in market interest rates. Changes in the fair value of interest rate swaps that have not been designated as hedging instruments are reported in the accompanying unaudited condensed consolidated statements of income in other income/(expenses), net. On August 5, 2024, the Company entered into an interest rate swap contract for a notional amount of $500 million. Under the terms of the contract, the Company pays a fixed rate of interest of 4.30% and receives a variable rate of interest, based on compound overnight Secured Overnight Financing Rate (" SOFR"), effective from August 12, 2024, through June 30, 2025, with monthly settlements commencing on September 1, 2024. The interest rate swap contract will economically hedge the SOFR component of the Company's forecasted commercial paper issuances. As of September 30, 2024, the Company had no other receive-variable/pay-fixed interest rate swaps outstanding. As of June 30, 2024, the Company did not have receive-variable, pay-fixed interest rate swaps outstanding. The Company did not apply hedge accounting on these economic hedging instruments. As of September 30, 2024, and June 30, 2024, the total notional amount of the Company’s receive-fixed/pay-variable interest rate swaps was $650 million. Foreign Currency Risk The Company manufactures and sells its products and finances operations in a number of countries throughout the world and, as a result, is exposed to movements in foreign currency exchange rates. The purpose of the Company's foreign currency hedging program is to manage the volatility associated with the changes in exchange rates. To manage this exchange rate risk, the Company utilizes forward contracts and cross currency swaps. Forward contracts that qualify for hedge accounting are designated as cash flow hedges of certain forecasted transactions denominated in foreign currencies. The effective portion of the changes in fair value of these instruments is reported in accumulated other comprehensive loss ("AOCI") and reclassified into earnings in the same financial statement line item and in the same period or periods during which the related hedged transactions affect earnings. The ineffective portion is recognized in earnings over the life of the hedging relationship in the same consolidated statements of income line item as the underlying hedged item. Changes in the fair value of forward contracts that have not been designated as hedging instruments are reported in the accompanying unaudited condensed consolidated statements of income. As of September 30, 2024, and June 30, 2024, the notional amount of the outstanding forward contracts was $0.6 billion. In May 2024, the Company entered into cross currency swap contracts for a total notional amount of $500 million. Under the terms of the contracts, the Company swapped the notional and periodic interest payments to Swiss francs to manage the foreign currency risk, and receives a fixed U.S. dollar rate of interest of 5.450% and pays a fixed weighted-average Swiss franc rate of interest of 2.218%. The Company has designated these cross currency swap contracts as a fair value hedge of $500 million notes and recognizes the components excluded from the hedging relationship in accumulated other comprehensive loss ("AOCI") and reclassifies into earnings through the accrual of the periodic interest settlements on the swaps. At September 30, 2024 and June 30, 2024, the Company had cross currency swaps with a notional amount of $500 million outstanding. Commodity Risk Certain raw materials used in the Company's production processes are subject to price volatility caused by weather, supply conditions, political and economic variables, and other unpredictable factors. The Company's policy is to minimize exposure to price volatility by passing through the commodity price risk to customers, including through the use of fixed price swaps. In some cases, the Company purchases, on behalf of customers, fixed price commodity swaps to offset the exposure of price volatility on the underlying sales contracts. These instruments are cash closed out on maturity and the related cost or benefit is passed through to customers. Information about commodity price exposure is derived from supply forecasts submitted by customers and these exposures are hedged by central treasury units. Changes in the fair value of commodity hedges are recognized in AOCI. The cumulative amount of the hedge is recognized in the unaudited condensed consolidated statements of income when the forecasted transaction is realized. The Company had the following outstanding commodity contracts to hedge forecasted purchases: September 30, 2024 June 30, 2024 Commodity Volume Volume Aluminum 19,797 tons 10,673 tons PET resin 17,800,000 lbs. 27,916,666 lbs. The following table provides the location of derivative instruments in the unaudited condensed consolidated balance sheets: ($ in millions) Balance Sheet Location September 30, 2024 June 30, 2024 Assets Derivatives in cash flow hedging relationships: Commodity contracts Other current assets $ 2 $ 2 Forward exchange contracts Other current assets 5 2 Derivatives not designated as hedging instruments: Forward exchange contracts Other current assets 1 — Total current derivative contracts 8 4 Total non-current derivative contracts — — Total derivative asset contracts $ 8 $ 4 Liabilities Derivatives in cash flow hedging relationships: Commodity contracts Other current liabilities $ 2 $ 1 Forward exchange contracts Other current liabilities 3 3 Derivatives not designated as hedging instruments: Forward exchange contracts Other current liabilities 2 1 Interest rate swaps Other current liabilities 1 — Total current derivative contracts 8 5 Derivatives in fair value hedging relationships: Interest rate swaps Other non-current liabilities 67 92 Cross currency swaps Other non-current liabilities 36 16 Total non-current derivative contracts 103 108 Total derivative liability contracts $ 111 $ 113 Certain derivative financial instruments are subject to master netting arrangements and are eligible for offset. The Company has made an accounting policy election not to offset the fair values of these instruments within the unaudited condensed consolidated balance sheets. The following tables provide the effects of derivative instruments on AOCI and in the unaudited condensed consolidated statements of income: Location of Gain / (Loss) Reclassified from AOCI into Income Gain / (Loss) Reclassified from AOCI into Income (Effective Portion) Three Months Ended September 30, ($ in millions) 2024 2023 Derivatives in cash flow hedging relationships Commodity contracts Cost of sales $ 1 $ (1) Forward exchange contracts Net sales — 1 Treasury locks Interest expense (1) (1) Total $ — $ (1) Location of Gain / (Loss) Recognized in the Unaudited Condensed Consolidated Statements of Income Gain / (Loss) Recognized in Income for Derivatives Not Designated as Hedging Instruments Three Months Ended September 30, ($ in millions) 2024 2023 Derivatives not designated as hedging instruments Forward exchange contracts Other income/(expenses), net $ — $ 2 Interest rate swaps Other income/(expenses), net (1) (3) Total $ (1) $ (1) Location of Gain / (Loss) Recognized in the Unaudited Condensed Consolidated Statements of Income Gain / (Loss) Recognized in Income for Derivatives in Fair Value Hedging Relationships Three Months Ended September 30, ($ in millions) 2024 2023 Derivatives in fair value hedging relationships Interest rate swaps Interest expense 25 (11) Cross currency swaps (1) Interest expense 3 — Cross currency swaps Other income/(expenses), net (35) — Total $ (7) $ (11) (1)

Components of Net Periodic Bene

Components of Net Periodic Benefit Cost	3 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	Components of Net Periodic Benefit Cost Net periodic benefit cost for defined benefit plans included the following components: Three Months Ended September 30, ($ in millions) 2024 2023 Service cost $ 4 $ 4 Interest cost 13 13 Expected return on plan assets (13) (14) Amortization of actuarial loss 1 1 Amortization of prior service credit (1) (1) Settlement costs — 1 Net periodic benefit cost $ 4 $ 4 Service cost is included in operating income. All other components of net periodic benefit cost are recorded within other non-operating expenses, net.

Income Taxes

Income Taxes	3 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes for the three months ended September 30, 2024 and 2023 is based on the Company’s estimated annual effective tax rate for the respective fiscal years which is applied on income before income taxes and equity in loss of affiliated companies, and is adjusted for specific items that are required to be recognized in the period in which they are incurred. The effective tax rate for the three months ended September 30, 2024 decreased by 1.9 percentage points compared to the three months ended September 30, 2023 from 20.1% to 18.2%, primarily due to the difference in magnitude of non-deductible expenses in both periods.

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Shareholders' Equity	Shareholders' Equity The changes in ordinary and treasury shares during the three months ended September 30, 2024 and 2023 were as follows: Ordinary Shares Treasury Shares (shares and $ in millions) Number of Shares Amount Number of Shares Amount Balance as of June 30, 2023 1,448 $ 14 1 $ (12) Share buyback / cancellations (3) — — — Shares vested — — (4) 45 Purchase of treasury shares — — 4 (45) Balance as of September 30, 2023 1,445 $ 14 1 $ (12) Balance as of June 30, 2024 1,445 $ 14 1 $ (11) Options exercised and shares vested — — (4) 45 Purchase of treasury shares — — 4 (43) Balance as of September 30, 2024 1,445 $ 14 1 $ (9) The changes in the components of accumulated other comprehensive loss, net of tax, during the three months ended September 30, 2024 and 2023 were as follows: Foreign Currency Translation Net Investment Hedge Pension Effective Derivatives Total Accumulated Other Comprehensive Loss ($ in millions) Balance as of June 30, 2023 $ (823) $ (13) $ (10) $ (16) $ (862) Other comprehensive loss before reclassifications (68) — — — (68) Amounts reclassified from accumulated other comprehensive loss — — 1 1 2 Net current period other comprehensive income / (loss) (68) — 1 1 (66) Balance as of September 30, 2023 $ (891) $ (13) $ (9) $ (15) $ (928) Balance as of June 30, 2024 $ (931) $ (13) $ (55) $ (21) $ (1,020) Other comprehensive income before reclassifications 1 — 1 12 14 Amounts reclassified from accumulated other comprehensive loss — — — — — Net current period other comprehensive income 1 — 1 12 14 Balance as of September 30, 2024 $ (930) $ (13) $ (54) $ (9) $ (1,006) The following tables provide details of amounts reclassified from AOCI into income: Three Months Ended September 30, ($ in millions) 2024 2023 Amortization of pension: Amortization of prior service credit $ (1) $ (1) Amortization of actuarial loss 1 1 Effect of pension settlement — 1 Total before tax effect — 1 Tax effect — — Total net of tax $ — $ 1 (Gains)/Losses on cash flow hedges: Commodity contracts $ (1) $ 1 Forward exchange contracts — (1) Treasury locks 1 1 Total before tax effect — 1 Tax effect — — Total net of tax $ — $ 1 Forward contracts to purchase own shares The Company's employee share plans require the delivery of shares to employees in the future when rights vest or vested options are exercised. The Company currently acquires shares on the open market to deliver shares to employees to satisfy vesting or exercising commitments which exposes the Company to market price risk. To protect the Company from share price volatility, the Company has entered into forward contracts for the purchase of its ordinary shares. As of September 30, 2024, the Company had forward contracts outstanding that were entered into in September 2022 and mature in March 2025 to purchase 2 million shares at a weighted average price of $12.16. As of June 30, 2024, the Company had forward contracts outstanding that were entered into in September 2022 and matured in September 2024 to purchase 6 million shares at a weighted average price of $12.11. During the three months ended September 30, 2024, the Company's forward contracts related to 4 million shares were settled, which were outstanding as of June 30, 2024. The forward contracts to purchase the Company's own shares have been included in other current liabilities in the unaudited condensed consolidated balance sheets. Equity is reduced by an amount equal to the fair value of the shares at inception. The carrying value of the forward contracts at each reporting period was determined based on the present value of the cost required to settle the contracts.

Segments

Segments	3 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Segments	Segments The Company's business is organized and presented in the two reportable segments outlined below: Flexibles: Consists of operations that manufacture flexible and film packaging in the food and beverage, medical and pharmaceutical, fresh produce, snack food, personal care, and other industries. Rigid Packaging: Consists of operations that manufacture rigid containers for a broad range of predominantly beverage and food products, including carbonated soft drinks, water, juices, sports drinks, milk-based beverage s, spirits and wine, s auces, dressings, spreads and personal care items, and plastic caps for a wide variety of applications. Other consists of the Company's undistributed corporate expenses, including executive and functional compensation costs, equity method and other investments, intercompany eliminations, and other business activities. The accounting policies of the reportable segments are the same as those in the unaudited condensed consolidated financial statements. Intersegment sales and transfers are not significant. The following table presents information about reportable segments: Three Months Ended September 30, ($ in millions) 2024 2023 Flexibles $ 2,552 $ 2,568 Rigid Packaging 801 875 Net sales $ 3,353 $ 3,443 Adjusted earnings before interest and taxes ("Adjusted EBIT") Flexibles $ 329 $ 322 Rigid Packaging 62 62 Other (26) (26) Adjusted EBIT 365 358 Less: Amortization of acquired intangible assets from business combinations (1) (39) (41) Less: Impact of hyperinflation (2) (2) (17) Less: Restructuring and related expenses, net (3) (6) (28) Less: Other (4) (7) (4) Interest income 11 10 Interest expense (86) (85) Equity in loss of affiliated companies, net of tax — 1 Income before income taxes and equity in loss of affiliated companies $ 236 $ 194 (1) Amortization of acquired intangible assets from business combinations includes amortization expenses related to all acquired intangible assets from past acquisitions. (2) Impact of hyperinflation includes the adverse impact of highly inflationary accounting for subsidiaries in Argentina where the functional currency was the Argentine Peso. (3) Restructuring and related expenses, net primarily includes costs incurred in connection with the 2023 Restructuring Plan. (4) Other includes, for the three months ended September 30, 2024, various expense and income items primarily relating to an impairment charge of $4 million (refer to Note 7 - Fair Value Measurements), and fair value movements on economic hedges. For the three months ended September 30, 2023, Other includes various expense and income items relating to acquisitions, certain litigation reserve settlements, and fair value movements on economic hedges. The following table disaggregates net sales by geography in which the Company operates based on manufacturing or selling operations: Three Months Ended September 30, 2024 2023 ($ in millions) Flexibles Rigid Packaging Total Flexibles Rigid Packaging Total North America $ 1,032 $ 605 $ 1,637 $ 1,024 $ 676 $ 1,700 Latin America 271 196 467 285 199 484 Europe 838 — 838 858 — 858 Asia Pacific 411 — 411 401 — 401 Net sales $ 2,552 $ 801 $ 3,353 $ 2,568 $ 875 $ 3,443

Earnings Per Share Computations

Earnings Per Share Computations	3 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share Computations	Earnings Per Share Computations The Company applies the two-class method when computing its earnings per share ("EPS"), which requires that net income per share for each class of share be calculated assuming all of the Company's net income is distributed as dividends to each class of share based on their contractual rights. Basic EPS is computed by dividing net income available to ordinary shareholders by the weighted-average number of ordinary shares outstanding after excluding the ordinary shares to be repurchased using forward contracts. Diluted EPS includes the effects of share options, restricted share units, performance rights, performance shares, and share rights, if dilutive. Three Months Ended September 30, (in millions, except per share amounts) 2024 2023 Numerator Net income attributable to Amcor plc $ 191 $ 152 Distributed and undistributed earnings attributable to shares to be repurchased (1) (1) Net income available to ordinary shareholders of Amcor plc—basic and diluted $ 190 $ 151 Denominator Weighted-average ordinary shares outstanding 1,444 1,447 Weighted-average ordinary shares to be repurchased by Amcor plc (4) (8) Weighted-average ordinary shares outstanding for EPS—basic 1,440 1,439 Effect of dilutive shares 4 — Weighted-average ordinary shares outstanding for EPS—diluted 1,444 1,439 Per ordinary share income Basic earnings per ordinary share $ 0.132 $ 0.105 Diluted earnings per ordinary share $ 0.132 $ 0.105 Certain stock awards outstanding were not included in the computation of diluted earnings per share above because they would not have had a dilutive effect. The excluded stock awards represented an aggregate of 19 million and 27 million shares, for the three months ended September 30, 2024 and 2023, respectively.

Contingencies and Legal Proceed

Contingencies and Legal Proceedings	3 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Legal Proceedings	Contingencies and Legal Proceedings Contingencies - Brazil The Company's operations in Brazil are involved in various governmental assessments and litigation, principally related to claims for excise and income taxes. The Company vigorously defends its positions and believes it will prevail on most, if not all, of these matters. The Company does not believe that the ultimate resolution of these matters will materially impact the Company's consolidated results of operations, financial position, or cash flows. Under customary local regulations, the Company's Brazilian subsidiaries may need to post cash or other collateral if a challenge to any administrative assessment proceeds to the Brazilian court system; however, the level of cash or collateral already pledged or potentially required to be pledged would not significantly impact the Company's liquidity. As of September 30, 2024, the Company has recorded accruals of $12 million, included in other non-current liabilities in the unaudited condensed consolidated balance sheets. The Company has estimated a reasonably possible loss exposure in excess of the recorded accrual of $23 million as of September 30, 2024. The litigation process is subject to many uncertainties and the outcome of individual matters cannot be accurately predicted. The Company routinely assesses these matters as to the probability of ultimately incurring a liability and records the best estimate of the ultimate loss in situations where the likelihood of an ultimate loss is probable. The Company's assessments are based on its knowledge and experience, but the ultimate outcome of any of these matters may differ from the Company's estimates. As of September 30, 2024, the Company provided letters of credit of $14 million, judicial insurance of $2 million, and deposited cash of $12 million with the courts to continue to defend the cases referenced above. Contingencies - Environmental Matters The Company, along with others, has been identified as a potentially responsible party ("PRP") at several waste disposal sites under U.S. federal and related state environmental statutes and regulations and may face potentially material environmental remediation obligations. While the Company benefits from various forms of insurance policies, actual coverage may not, or may only partially, cover the total potential exposures. As of September 30, 2024, the Company has recorded aggregate accruals of $9 million for its share of estimated future remediation costs at these sites. In addition to the matters described above, as of September 30, 2024, the Company has also recorded aggregate accruals of $41 million for potential liabilities for remediation obligations at various worldwide locations that are owned or operated by the Company, or were formerly owned or operated. The SEC requires the Company to disclose certain information about proceedings arising under federal, state, or local environmental provisions if the Company reasonably believes that such proceeding may result in monetary sanctions above a stated threshold. Pursuant to SEC regulations, the Company uses a threshold of $1 million or more for purposes of determining whether disclosure of any such proceedings is required. Applying this threshold, there are no environmental matters required to be disclosed for the three months ended September 30, 2024. While the Company believes that its accruals are adequate to cover its future obligations, there can be no assurance that the ultimate payments will not exceed the accrued amounts. Nevertheless, based on the available information, the Company does not believe that its potential environmental obligations will have a material adverse effect upon its liquidity, results of operations, or financial condition. Other Matters

Subsequent Events

Subsequent Events	3 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On October 31, 2024, the Company's Board of Directors declared a quarterly cash dividend of $0.1275 per share to be paid on December 11, 2024 to shareholders of record as of November 21, 2024. Amcor has received a waiver from the Australian Securities Exchange ("ASX") settlement operating rules, which will allow Amcor to defer processing conversions between ordinary share and CHESS Depositary Instrument ("CDI") registers from November 20, 2024 to November 21, 2024, inclusive. On October 30, 2024, the Company entered into an agreement to sell its 50% consolidated investment in the Bericap North America closures business, which is part of the Rigid Packaging reportable segment, to the Company's joint venture partner for approximately $122 million. The Company expects the transaction to close by the end of calendar year 2024, with proceeds from the sale used to reduce debt.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income attributable to Amcor plc	$ 191	$ 152

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 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

New Accounting Guidance (Polici

New Accounting Guidance (Policies)	3 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Reclassifications	Certain amounts in the Company's notes to unaudited condensed consolidated financial statements may not add or recalculate due to rounding.
Recently Adopted Accounting Standards and Accounting Standards Not Yet Adopted	Recently Adopted Accounting Standards In September 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2022-04 that adds certain disclosure requirements for entities that use supplier finance programs in connection with the purchase of goods and services. The Company adopted the disclosure requirements in ASU 2022-04 on July 1, 2023, except for the amendment on roll forward information which will be adopted, on a prospective basis, in the Company's fiscal year 2025 Annual Report on Form 10-K. Accounting Standards Not Yet Adopted In November 2023, the FASB issued ASU 2023-07 that adds new reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the chief operating decision maker and included within segment profit or loss. The ASU becomes effective for the Company beginning with its fiscal year ending June 30, 2025, and interim periods beginning with the first quarter of fiscal year 2026. The Company is currently evaluating the impact that this guidance will have on its disclosures. In December 2023, the FASB issued ASU 2023-09 that adds new income tax disclosure requirements, primarily related to existing income tax rate reconciliation and income taxes paid information. The standard's amendments are effective for the Company for annual periods beginning July 1, 2025, with early adoption permitted, and can be applied either prospectively or retrospectively. The Company is currently evaluating the impact that this guidance will have on its disclosures. The Company considers the applicability and impact of all ASUs issued by the FASB. The Company determined at this time that all other ASUs not yet adopted are either not applicable or are expected to have an immaterial impact on the Company's consolidated financial statements.
Fair Value Measurements	Fair Value Measurements The fair values of the Company's financial assets and financial liabilities listed below reflect the amounts that would be received to sell the assets or paid to transfer the liabilities in an orderly transaction between market participants at the measurement date (exit price). The Company's non-derivative financial instruments primarily include cash and cash equivalents, trade receivables, trade payables, short-term debt, and long-term debt. As of September 30, 2024 and June 30, 2024, the carrying value of these financial instruments, excluding long-term debt, approximated fair value because of the short-term nature of these instruments. Assets and Liabilities Measured and Recorded at Fair Value on a Nonrecurring Basis In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company records certain assets at fair value on a nonrecurring basis, generally when events or changes in circumstances indicate the carrying value may not be recoverable, or when they are deemed to be other than temporarily impaired. These assets include goodwill and other intangible assets, equity method and other investments, long-lived assets and disposal groups held for sale, and other long-lived assets. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges or as a result of charges to remeasure assets classified as held for sale to fair value less costs to sell. The fair values of these assets are determined, when applicable, based on valuation techniques using the best information available, and may include quoted market prices, market comparables, and discounted cash flow projections. These nonrecurring fair value measurements are considered to be Level 3 in the fair value hierarchy.
Derivative Instruments	Derivative Instruments The Company periodically uses derivatives and other financial instruments to hedge exposures to interest rates, commodity prices, and currency risks. The Company does not hold or issue derivative instruments for speculative or trading purposes. For hedges that meet hedge accounting criteria, the Company, at inception, formally designates and documents the instruments as a fair value hedge or a cash flow hedge of a specific underlying exposure. On an ongoing basis, the Company assesses and documents that its designated hedges have been and are expected to continue to be highly effective. Interest Rate Risk The Company's policy is to manage exposure to interest rate risk by maintaining a mixture of fixed-rate and variable-rate debt, monitoring global interest rates, and, where appropriate, hedging floating interest rate exposure or debt at fixed interest rates through various interest rate derivative instruments including, but not limited to, interest rate swaps, and interest rate locks. For interest rate swaps that are accounted for as fair value hedges, the gains and losses related to the changes in the fair value of the interest rate swaps are included in interest expense and offset changes in the fair value of the hedged portion of the underlying debt that are attributable to the changes in market interest rates. Changes in the fair value of interest rate swaps that have not been designated as hedging instruments are reported in the accompanying unaudited condensed consolidated statements of income in other income/(expenses), net. Foreign Currency Risk The Company manufactures and sells its products and finances operations in a number of countries throughout the world and, as a result, is exposed to movements in foreign currency exchange rates. The purpose of the Company's foreign currency hedging program is to manage the volatility associated with the changes in exchange rates. To manage this exchange rate risk, the Company utilizes forward contracts and cross currency swaps. Forward contracts that qualify for hedge accounting are designated as cash flow hedges of certain forecasted transactions denominated in foreign currencies. The effective portion of the changes in fair value of these instruments is reported in accumulated other comprehensive loss ("AOCI") and reclassified into earnings in the same financial statement line item and in the same period or periods during which the related hedged transactions affect earnings. The ineffective portion is recognized in earnings over the life of the hedging relationship in the same consolidated statements of income line item as the underlying hedged item. Changes in the fair value of forward contracts that have not been designated as hedging instruments are reported in the accompanying unaudited condensed consolidated statements of income. Commodity Risk Certain raw materials used in the Company's production processes are subject to price volatility caused by weather, supply conditions, political and economic variables, and other unpredictable factors. The Company's policy is to minimize exposure to price volatility by passing through the commodity price risk to customers, including through the use of fixed price swaps. In some cases, the Company purchases, on behalf of customers, fixed price commodity swaps to offset the exposure of price volatility on the underlying sales contracts. These instruments are cash closed out on maturity and the related cost or benefit is passed through to customers. Information about commodity price exposure is derived from supply forecasts submitted by customers and these exposures are hedged by central treasury units. Changes in the fair value of commodity hedges are recognized in AOCI. The cumulative amount of the hedge is recognized in the unaudited condensed consolidated statements of income when the forecasted transaction is realized.
Components of Net Periodic Costs	Service cost is included in operating income. All other components of net periodic benefit cost are recorded within other non-operating expenses, net
Income Taxes	Income Taxes The provision for income taxes for the three months ended September 30, 2024 and 2023 is based on the Company’s estimated annual effective tax rate for the respective fiscal years which is applied on income before income taxes and equity in loss of affiliated companies, and is adjusted for specific items that are required to be recognized in the period in which they are incurred.
Segments	Segments The Company's business is organized and presented in the two reportable segments outlined below: Flexibles: Consists of operations that manufacture flexible and film packaging in the food and beverage, medical and pharmaceutical, fresh produce, snack food, personal care, and other industries. Rigid Packaging: Consists of operations that manufacture rigid containers for a broad range of predominantly beverage and food products, including carbonated soft drinks, water, juices, sports drinks, milk-based beverage s, spirits and wine, s auces, dressings, spreads and personal care items, and plastic caps for a wide variety of applications. Other consists of the Company's undistributed corporate expenses, including executive and functional compensation costs, equity method and other investments, intercompany eliminations, and other business activities.

Restructuring (Tables)

Restructuring (Tables)	3 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Related Costs	The total costs incurred from the beginning of the Company's 2023 Restructuring Plan and Other Restructuring Plans are as follows: ($ in millions) 2023 Restructuring Plan (1) Other Restructuring Plans (2) Total Restructuring and Related Expenses Fiscal year 2023 $ 94 $ 17 $ 111 Fiscal year 2024 87 10 97 Fiscal year 2025, first quarter 6 — 6 Net expenses incurred $ 187 $ 27 $ 214 (1) Includes restructuring related expenses from the 2023 Restructuring Plan of $6 million, $15 million, and $2 million for fiscal year 2023, fiscal year 2024, and first quarter of fiscal year 2025, respectively. In the three months ended September 30, 2024, all of the restructuring and related expenses, net, were incurred in the Flexibles reportable segment. (2) Includes restructuring related costs of $4 million in both fiscal years 2023 and 2024. An analysis of the restructuring charges by type incurred is as follows: Three Months Ended September 30, ($ in millions) 2024 2023 Employee related expenses $ — $ 16 Fixed asset related expenses 1 6 Other expenses 3 3 Total restructuring expenses, net $ 4 $ 25
Schedule of Restructuring Plan Liability	An analysis of the Company's restructuring plan liability is as follows: ($ in millions) Employee Costs Fixed Asset Related Costs Other Costs Total Restructuring Costs Liability balance as of June 30, 2024 $ 80 $ 3 $ 19 $ 102 Net charges to earnings — 1 3 4 Cash paid (5) (1) (10) (16) Non-cash and other — (1) — (1) Foreign currency translation 3 — 1 4 Liability balance as of September 30, 2024 $ 78 $ 2 $ 13 $ 93

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets, Net (Tables)	3 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill attributable to each reportable segment were as follows: ($ in millions) Flexibles Segment Rigid Packaging Segment Total Balance as of June 30, 2024 $ 4,373 $ 972 $ 5,345 Foreign currency translation 39 1 40 Balance as of September 30, 2024 $ 4,412 $ 973 $ 5,385
Schedule of Components of Intangible Assets	Other intangible assets, net were comprised of the following: September 30, 2024 ($ in millions) Gross Carrying Amount Accumulated Amortization and Impairment (1) Net Carrying Amount Customer relationships $ 2,005 $ (828) $ 1,177 Computer software 290 (193) 97 Other 344 (250) 94 Total other intangible assets $ 2,639 $ (1,271) $ 1,368 June 30, 2024 ($ in millions) Gross Carrying Amount Accumulated Amortization and Impairment (1) Net Carrying Amount Customer relationships $ 1,999 $ (791) $ 1,208 Computer software 272 (182) 90 Other (2) 334 (241) 93 Total other intangible assets $ 2,605 $ (1,214) $ 1,391 (1) Accumulated amortization and impairment as of September 30, 2024 and June 30, 2024 included $37 million and $34 million, respectively, of accumulated impairment in the Other category. (2) As of June 30, 2024, Other included $17 million of acquired intellectual property assets not yet being amortized as the related R&D projects had not yet been completed.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Carrying Value and Estimated Fair Value of Long-term Debt	The carrying values and estimated fair values of long-term debt with fixed interest rates were as follows: September 30, 2024 June 30, 2024 Carrying Value Fair Value Carrying Value Fair Value ($ in millions) (Level 2) (Level 2) Total long-term debt with fixed interest rates (excluding commercial paper (1) and finance leases) $ 5,219 $ 5,183 $ 5,141 $ 4,973 (1)
Schedule of Fair Value of Instruments Measured on Recurring Basis	The following tables summarize the fair values of these instruments, which are measured at fair value on a recurring basis, by level, within the fair value hierarchy: September 30, 2024 ($ in millions) Level 1 Level 2 Level 3 Total Assets Commodity contracts $ — $ 2 $ — $ 2 Forward exchange contracts — 6 — 6 Total assets measured at fair value $ — $ 8 $ — $ 8 Liabilities Contingent purchase consideration $ — $ — $ 28 $ 28 Commodity contracts — 2 — 2 Forward exchange contracts — 5 — 5 Interest rate swaps — 68 — 68 Cross currency swaps — 36 — 36 Total liabilities measured at fair value $ — $ 111 $ 28 $ 139 June 30, 2024 ($ in millions) Level 1 Level 2 Level 3 Total Assets Commodity contracts $ — $ 2 $ — $ 2 Forward exchange contracts — 2 — 2 Total assets measured at fair value $ — $ 4 $ — $ 4 Liabilities Contingent purchase consideration $ — $ — $ 36 $ 36 Commodity contracts — 1 — 1 Forward exchange contracts — 4 — 4 Interest rate swaps — 92 — 92 Cross currency swaps — 16 — 16 Total liabilities measured at fair value $ — $ 113 $ 36 $ 149

Derivative Instruments (Tables)

Derivative Instruments (Tables)	3 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Outstanding Commodity Contracts	The Company had the following outstanding commodity contracts to hedge forecasted purchases: September 30, 2024 June 30, 2024 Commodity Volume Volume Aluminum 19,797 tons 10,673 tons PET resin 17,800,000 lbs. 27,916,666 lbs.
Schedule of Derivative Liabilities at Fair Value	The following table provides the location of derivative instruments in the unaudited condensed consolidated balance sheets: ($ in millions) Balance Sheet Location September 30, 2024 June 30, 2024 Assets Derivatives in cash flow hedging relationships: Commodity contracts Other current assets $ 2 $ 2 Forward exchange contracts Other current assets 5 2 Derivatives not designated as hedging instruments: Forward exchange contracts Other current assets 1 — Total current derivative contracts 8 4 Total non-current derivative contracts — — Total derivative asset contracts $ 8 $ 4 Liabilities Derivatives in cash flow hedging relationships: Commodity contracts Other current liabilities $ 2 $ 1 Forward exchange contracts Other current liabilities 3 3 Derivatives not designated as hedging instruments: Forward exchange contracts Other current liabilities 2 1 Interest rate swaps Other current liabilities 1 — Total current derivative contracts 8 5 Derivatives in fair value hedging relationships: Interest rate swaps Other non-current liabilities 67 92 Cross currency swaps Other non-current liabilities 36 16 Total non-current derivative contracts 103 108 Total derivative liability contracts $ 111 $ 113
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	The following tables provide the effects of derivative instruments on AOCI and in the unaudited condensed consolidated statements of income: Location of Gain / (Loss) Reclassified from AOCI into Income Gain / (Loss) Reclassified from AOCI into Income (Effective Portion) Three Months Ended September 30, ($ in millions) 2024 2023 Derivatives in cash flow hedging relationships Commodity contracts Cost of sales $ 1 $ (1) Forward exchange contracts Net sales — 1 Treasury locks Interest expense (1) (1) Total $ — $ (1)
Schedule of Derivatives Not Designated as Hedging Instruments	Location of Gain / (Loss) Recognized in the Unaudited Condensed Consolidated Statements of Income Gain / (Loss) Recognized in Income for Derivatives Not Designated as Hedging Instruments Three Months Ended September 30, ($ in millions) 2024 2023 Derivatives not designated as hedging instruments Forward exchange contracts Other income/(expenses), net $ — $ 2 Interest rate swaps Other income/(expenses), net (1) (3) Total $ (1) $ (1)
Schedule of Fair Value Hedging Instruments In Condensed Consolidated Statement of Income	Location of Gain / (Loss) Recognized in the Unaudited Condensed Consolidated Statements of Income Gain / (Loss) Recognized in Income for Derivatives in Fair Value Hedging Relationships Three Months Ended September 30, ($ in millions) 2024 2023 Derivatives in fair value hedging relationships Interest rate swaps Interest expense 25 (11) Cross currency swaps (1) Interest expense 3 — Cross currency swaps Other income/(expenses), net (35) — Total $ (7) $ (11) (1)

Components of Net Periodic Be_2

Components of Net Periodic Benefit Cost (Tables)	3 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Schedule of Components of Net Benefit Costs	Net periodic benefit cost for defined benefit plans included the following components: Three Months Ended September 30, ($ in millions) 2024 2023 Service cost $ 4 $ 4 Interest cost 13 13 Expected return on plan assets (13) (14) Amortization of actuarial loss 1 1 Amortization of prior service credit (1) (1) Settlement costs — 1 Net periodic benefit cost $ 4 $ 4

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of Changes in Ordinary and Treasury Shares	The changes in ordinary and treasury shares during the three months ended September 30, 2024 and 2023 were as follows: Ordinary Shares Treasury Shares (shares and $ in millions) Number of Shares Amount Number of Shares Amount Balance as of June 30, 2023 1,448 $ 14 1 $ (12) Share buyback / cancellations (3) — — — Shares vested — — (4) 45 Purchase of treasury shares — — 4 (45) Balance as of September 30, 2023 1,445 $ 14 1 $ (12) Balance as of June 30, 2024 1,445 $ 14 1 $ (11) Options exercised and shares vested — — (4) 45 Purchase of treasury shares — — 4 (43) Balance as of September 30, 2024 1,445 $ 14 1 $ (9)
Schedule of Accumulated Other Comprehensive Income (Loss)	The changes in the components of accumulated other comprehensive loss, net of tax, during the three months ended September 30, 2024 and 2023 were as follows: Foreign Currency Translation Net Investment Hedge Pension Effective Derivatives Total Accumulated Other Comprehensive Loss ($ in millions) Balance as of June 30, 2023 $ (823) $ (13) $ (10) $ (16) $ (862) Other comprehensive loss before reclassifications (68) — — — (68) Amounts reclassified from accumulated other comprehensive loss — — 1 1 2 Net current period other comprehensive income / (loss) (68) — 1 1 (66) Balance as of September 30, 2023 $ (891) $ (13) $ (9) $ (15) $ (928) Balance as of June 30, 2024 $ (931) $ (13) $ (55) $ (21) $ (1,020) Other comprehensive income before reclassifications 1 — 1 12 14 Amounts reclassified from accumulated other comprehensive loss — — — — — Net current period other comprehensive income 1 — 1 12 14 Balance as of September 30, 2024 $ (930) $ (13) $ (54) $ (9) $ (1,006)
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The following tables provide details of amounts reclassified from AOCI into income: Three Months Ended September 30, ($ in millions) 2024 2023 Amortization of pension: Amortization of prior service credit $ (1) $ (1) Amortization of actuarial loss 1 1 Effect of pension settlement — 1 Total before tax effect — 1 Tax effect — — Total net of tax $ — $ 1 (Gains)/Losses on cash flow hedges: Commodity contracts $ (1) $ 1 Forward exchange contracts — (1) Treasury locks 1 1 Total before tax effect — 1 Tax effect — — Total net of tax $ — $ 1

Segments (Tables)

Segments (Tables)	3 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Information About Reportable Segments	The following table presents information about reportable segments: Three Months Ended September 30, ($ in millions) 2024 2023 Flexibles $ 2,552 $ 2,568 Rigid Packaging 801 875 Net sales $ 3,353 $ 3,443 Adjusted earnings before interest and taxes ("Adjusted EBIT") Flexibles $ 329 $ 322 Rigid Packaging 62 62 Other (26) (26) Adjusted EBIT 365 358 Less: Amortization of acquired intangible assets from business combinations (1) (39) (41) Less: Impact of hyperinflation (2) (2) (17) Less: Restructuring and related expenses, net (3) (6) (28) Less: Other (4) (7) (4) Interest income 11 10 Interest expense (86) (85) Equity in loss of affiliated companies, net of tax — 1 Income before income taxes and equity in loss of affiliated companies $ 236 $ 194 (1) Amortization of acquired intangible assets from business combinations includes amortization expenses related to all acquired intangible assets from past acquisitions. (2) Impact of hyperinflation includes the adverse impact of highly inflationary accounting for subsidiaries in Argentina where the functional currency was the Argentine Peso. (3) Restructuring and related expenses, net primarily includes costs incurred in connection with the 2023 Restructuring Plan. (4) Other includes, for the three months ended September 30, 2024, various expense and income items primarily relating to an impairment charge of $4 million (refer to Note 7 - Fair Value Measurements), and fair value movements on economic hedges. For the three months ended September 30, 2023, Other includes various expense and income items relating to acquisitions, certain litigation reserve settlements, and fair value movements on economic hedges.
Schedule of Disaggregation of Revenue by Segments	The following table disaggregates net sales by geography in which the Company operates based on manufacturing or selling operations: Three Months Ended September 30, 2024 2023 ($ in millions) Flexibles Rigid Packaging Total Flexibles Rigid Packaging Total North America $ 1,032 $ 605 $ 1,637 $ 1,024 $ 676 $ 1,700 Latin America 271 196 467 285 199 484 Europe 838 — 838 858 — 858 Asia Pacific 411 — 411 401 — 401 Net sales $ 2,552 $ 801 $ 3,353 $ 2,568 $ 875 $ 3,443

Earnings Per Share Computatio_2

Earnings Per Share Computations (Tables)	3 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Computations	Three Months Ended September 30, (in millions, except per share amounts) 2024 2023 Numerator Net income attributable to Amcor plc $ 191 $ 152 Distributed and undistributed earnings attributable to shares to be repurchased (1) (1) Net income available to ordinary shareholders of Amcor plc—basic and diluted $ 190 $ 151 Denominator Weighted-average ordinary shares outstanding 1,444 1,447 Weighted-average ordinary shares to be repurchased by Amcor plc (4) (8) Weighted-average ordinary shares outstanding for EPS—basic 1,440 1,439 Effect of dilutive shares 4 — Weighted-average ordinary shares outstanding for EPS—diluted 1,444 1,439 Per ordinary share income Basic earnings per ordinary share $ 0.132 $ 0.105 Diluted earnings per ordinary share $ 0.132 $ 0.105

New Accounting Guidance - Narra

New Accounting Guidance - Narrative (Details) - USD ($) $ in Billions	Sep. 30, 2024	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Supplier finance program, obligation	$ 0.9	$ 1.1

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Millions	Sep. 27, 2023	Sep. 30, 2024	Jun. 30, 2024
Business Combination Segment Allocation [Line Items]
Goodwill		$ 5,385	$ 5,345
Flexibles
Business Combination Segment Allocation [Line Items]
Goodwill		$ 4,412	$ 4,373
India acquisition | Flexibles
Business Combination Segment Allocation [Line Items]
Business combination, consideration transferred	$ 14
Business combination, consideration transferred, liabilities incurred	10
Goodwill	$ 12

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended		20 Months Ended	23 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2024	Dec. 31, 2024	Feb. 07, 2023
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost	$ 6	$ 28
Payment for restructuring	16
Employee Costs
Restructuring Cost and Reserve [Line Items]
Payment for restructuring	5
Fixed Asset Related Costs
Restructuring Cost and Reserve [Line Items]
Payment for restructuring	1
Other Costs
Restructuring Cost and Reserve [Line Items]
Payment for restructuring	10
2023 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost, cash and non-cash expenditure	220
Payment for restructuring					$ 86
Expected cash payments for restructuring	40				40
Restructuring Related Costs	2		$ 15	$ 6
2023 Restructuring Plan | Forecast [Member]
Restructuring Cost and Reserve [Line Items]
Payment for restructuring						$ 130
2023 Restructuring Plan | Minimum | Russian Business
Restructuring Cost and Reserve [Line Items]
Proceeds of sale of business, allocated to designated improvements							$ 110
2023 Restructuring Plan | Maximum | Russian Business
Restructuring Cost and Reserve [Line Items]
Proceeds of sale of business, allocated to designated improvements							$ 130
2023 Restructuring Plan | Flexibles
Restructuring Cost and Reserve [Line Items]
Restructuring and other related activities, net					162
2023 Restructuring Plan | Rigid Packaging
Restructuring Cost and Reserve [Line Items]
Restructuring and other related activities, net					25
2023 Restructuring Plan | Employee Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	89				89
Restructuring and other related activities, net					82
2023 Restructuring Plan | Fixed Asset Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	33				33
Restructuring and other related activities, net					32
2023 Restructuring Plan | Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	62				62
Restructuring and other related activities, net					50
2023 Restructuring Plan | Restructuring related
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	$ 36				36
Restructuring and other related activities, net					$ 23

Restructuring - Restructuring C

Restructuring - Restructuring Costs (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended		27 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2024
Restructuring Cost and Reserve [Line Items]
Net charges to earnings	$ 6		$ 97	$ 111	$ 214
Net charges to earnings	4	$ 25
Employee Costs
Restructuring Cost and Reserve [Line Items]
Net charges to earnings	0	16
Fixed Asset Related Costs
Restructuring Cost and Reserve [Line Items]
Net charges to earnings	1	6
Other Costs
Restructuring Cost and Reserve [Line Items]
Net charges to earnings	3	$ 3
2023 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Net charges to earnings	6		87	94	187
Restructuring Related Costs	2		15	6
Other Restructuring Plans
Restructuring Cost and Reserve [Line Items]
Net charges to earnings	$ 0		10	17	$ 27
Restructuring Related Costs			$ 4	$ 4

Restructuring - Restructuring P

Restructuring - Restructuring Plan Liability (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Liability balance as of June 30, 2024	$ 102
Net charges to earnings	4	$ 25
Cash paid	(16)
Non-cash and other	(1)
Foreign currency translation	4
Liability balance as of September 30, 2024	93
Employee Costs
Restructuring Cost and Reserve [Line Items]
Liability balance as of June 30, 2024	80
Net charges to earnings	0	16
Cash paid	(5)
Non-cash and other	0
Foreign currency translation	3
Liability balance as of September 30, 2024	78
Fixed Asset Related Costs
Restructuring Cost and Reserve [Line Items]
Liability balance as of June 30, 2024	3
Net charges to earnings	1	6
Cash paid	(1)
Non-cash and other	(1)
Foreign currency translation	0
Liability balance as of September 30, 2024	2
Other Costs
Restructuring Cost and Reserve [Line Items]
Liability balance as of June 30, 2024	19
Net charges to earnings	3	$ 3
Cash paid	(10)
Non-cash and other	0
Foreign currency translation	1
Liability balance as of September 30, 2024	$ 13

Supply Chain Financing Arrang_2

Supply Chain Financing Arrangements (Details) - USD ($) $ in Billions	Sep. 30, 2024	Jun. 30, 2024
Payables and Accruals [Abstract]
Supplier finance program, obligation	$ 0.9	$ 1.1

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets, Net - Changes in Carrying Amount of Goodwill (Details) $ in Millions	3 Months Ended
	Sep. 30, 2024 USD ($)
Goodwill [Line Items]
Balance as of June 30, 2024	$ 5,345
Foreign currency translation	40
Balance as of September 30, 2024	5,385
Flexibles
Goodwill [Line Items]
Balance as of June 30, 2024	4,373
Foreign currency translation	39
Balance as of September 30, 2024	4,412
Rigid Packaging
Goodwill [Line Items]
Balance as of June 30, 2024	972
Foreign currency translation	1
Balance as of September 30, 2024	$ 973

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets, Net - Components of Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2,639	$ 2,605
Accumulated amortization and impairment	(1,271)	(1,214)
Net Carrying Amount	1,368	1,391
Finite-lived intangible assets, accumulated impairment loss	37	34
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,005	1,999
Accumulated amortization and impairment	(828)	(791)
Net Carrying Amount	1,177	1,208
Computer software
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	290	272
Accumulated amortization and impairment	(193)	(182)
Net Carrying Amount	97	90
Other
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	344	334
Accumulated amortization and impairment	(250)	(241)
Net Carrying Amount	$ 94	93
Intellectual Property
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 17

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets, Net - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 42	$ 44

Fair Value Measurements - Carry

Fair Value Measurements - Carrying Value and Fair Value of Long-Term Debt (Details) - USD ($) $ in Millions	Sep. 30, 2024	Aug. 05, 2024	Jun. 30, 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total long-term debt with fixed interest rates (excluding commercial paper and finance leases)	$ 5,219		$ 5,141
Interest rate swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative, notional amount	500	$ 500	500
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total long-term debt with fixed interest rates (excluding commercial paper and finance leases)	$ 5,183		$ 4,973

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 8	$ 4
Derivative liabilities	111	113
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase consideration	28
Level 1 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Contingent purchase consideration	0	0
Derivative liabilities	0	0
Level 1 | Commodity contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liabilities	0	0
Level 1 | Forward exchange contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liabilities	0	0
Level 1 | Interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Level 1 | Cross currency interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Level 2 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	8	4
Contingent purchase consideration	0	0
Derivative liabilities	111	113
Level 2 | Commodity contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	2	2
Derivative liabilities	2	1
Level 2 | Forward exchange contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	6	2
Derivative liabilities	5	4
Level 2 | Interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	68	92
Level 2 | Cross currency interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	36	16
Level 3 | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Contingent purchase consideration		36
Derivative liabilities	28	36
Level 3 | Commodity contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liabilities	0	0
Level 3 | Forward exchange contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Derivative liabilities	0	0
Level 3 | Interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Level 3 | Cross currency interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Total | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	8	4
Contingent purchase consideration	28	36
Derivative liabilities	139	149
Total | Commodity contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	2	2
Derivative liabilities	2	1
Total | Forward exchange contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	6	2
Derivative liabilities	5	4
Total | Interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	68	92
Total | Cross currency interest rate swaps | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 36	$ 16

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Technology intangible impairment charges	$ 0	$ 0
Flexibles
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Less accumulated impairment	4,000,000
Asset, Held-for-Sale, Not Part of Disposal Group	11,000,000
Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent purchase consideration	28,000,000
FY23 Acquisitions | Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent purchase consideration	17,000,000
Discma AG
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent purchase consideration	$ 11,000,000

Derivative Instruments - Narrat

Derivative Instruments - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2024	Aug. 05, 2024	Jun. 30, 2024	May 31, 2024
Cross currency swaps
Derivative [Line Items]
Derivative, notional amount	$ 500		$ 500	$ 500
Derivative, fair value, net	500
Cross currency swaps | United States of America, Dollars
Derivative [Line Items]
Derivative, average fixed interest rate				5.45%
Cross currency swaps | Switzerland, Francs
Derivative [Line Items]
Derivative, average fixed interest rate				2.218%
Interest rate swaps
Derivative [Line Items]
Derivative, notional amount	500	$ 500	500
Derivative, average fixed interest rate		4.30%
Interest rate swaps | Receive variable/pay fixed
Derivative [Line Items]
Derivative, fair value, net	0		0
Interest rate swaps | Received fixed/pay variable
Derivative [Line Items]
Derivative, notional amount	650		650
Forward exchange contracts
Derivative [Line Items]
Derivative, notional amount	$ 600		$ 600

Derivative Instruments - Outsta

Derivative Instruments - Outstanding Commodity Contracts (Details)	Sep. 30, 2024 lb T	Jun. 30, 2024 lb T
Aluminum
Derivative [Line Items]
Derivative, nonmonetary notional amount | T	19,797	10,673
PET resin
Derivative [Line Items]
Derivative, nonmonetary notional amount | lb	17,800,000	27,916,666

Derivative Instruments - Financ

Derivative Instruments - Financial Statement Location (Details) - USD ($) $ in Millions	Sep. 30, 2024	Jun. 30, 2024
Derivatives, Fair Value [Line Items]
Total current derivative contracts	$ 8	$ 4
Total non-current derivative contracts	0	0
Total derivative asset contracts	8	4
Total current derivative contracts	8	5
Total non-current derivative contracts	103	108
Total derivative liability contracts	$ 111	$ 113
Forward exchange contracts | Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Other current assets	Prepaid expenses and other current assets	Prepaid expenses and other current assets
Other current liabilities	Other current liabilities	Other current liabilities
Total current derivative contracts	$ 1	$ 0
Total current derivative contracts	$ 2	$ 1
Interest rate swaps | Not designated as hedging instrument
Derivatives, Fair Value [Line Items]
Other current liabilities	Other current liabilities	Other current liabilities
Total current derivative contracts	$ 1	$ 0
Cash flow hedging | Commodity contracts
Derivatives, Fair Value [Line Items]
Other current assets	Prepaid expenses and other current assets	Prepaid expenses and other current assets
Other current liabilities	Other current liabilities	Other current liabilities
Total current derivative contracts	$ 2	$ 2
Total current derivative contracts	$ 2	$ 1
Cash flow hedging | Forward exchange contracts
Derivatives, Fair Value [Line Items]
Other current assets	Prepaid expenses and other current assets	Prepaid expenses and other current assets
Other current liabilities	Other current liabilities	Other current liabilities
Total current derivative contracts	$ 5	$ 2
Total current derivative contracts	$ 3	$ 3
Fair value hedging | Interest rate swaps
Derivatives, Fair Value [Line Items]
Other non-current liabilities	Other non-current liabilities	Other non-current liabilities
Total non-current derivative contracts	$ 67	$ 92
Fair value hedging | Cross currency swaps
Derivatives, Fair Value [Line Items]
Other non-current liabilities	Other non-current liabilities	Other non-current liabilities
Total non-current derivative contracts	$ 36	$ 16

Derivative Instruments - Effect

Derivative Instruments - Effects of Derivatives on AOCI and Statement of Income (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cross currency swaps
Derivative [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income/(expenses), net
Cash flow hedging
Derivative [Line Items]
Gain / (Loss) Reclassified from AOCI into Income (Effective Portion)	$ 0	$ (1)
Cash flow hedging | Commodity contracts
Derivative [Line Items]
Gain / (Loss) Reclassified from AOCI into Income (Effective Portion)	$ 1	(1)
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Foreign currency translation adjustment
Cash flow hedging | Forward exchange contracts
Derivative [Line Items]
Gain / (Loss) Reclassified from AOCI into Income (Effective Portion)	$ 0	1
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Net sales
Cash flow hedging | Treasury locks
Derivative [Line Items]
Gain / (Loss) Reclassified from AOCI into Income (Effective Portion)	$ (1)	(1)
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest expense
Fair value hedging
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives in Fair Value Hedging Relationships	$ (7)	(11)
Fair value hedging | Interest rate swaps
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives in Fair Value Hedging Relationships	$ 25	(11)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest expense
Fair value hedging | Cross currency swaps
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives in Fair Value Hedging Relationships	$ 3	0
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest expense
Fair value hedging | Cross currency swaps | Other Operating Income (Expense)
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives in Fair Value Hedging Relationships	$ (35)	0
Not designated as hedging instrument
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives Not Designated as Hedging Instruments	(1)	(1)
Not designated as hedging instrument | Forward exchange contracts
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives Not Designated as Hedging Instruments	$ 0	2
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income/(expenses), net
Not designated as hedging instrument | Interest rate swaps
Derivative [Line Items]
Gain / (Loss) Recognized in Income for Derivatives Not Designated as Hedging Instruments	$ (1)	$ (3)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income/(expenses), net

Components of Net Periodic Be_3

Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Service cost	$ 4	$ 4
Interest cost	13	13
Expected return on plan assets	(13)	(14)
Amortization of actuarial loss	1	1
Amortization of prior service credit	(1)	(1)
Settlement costs	0	(1)
Net periodic benefit cost	$ 4	$ 4

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Change in effective tax rate	(1.90%)
Effective tax rate	18.20%	20.10%

Shareholders' Equity - Changes

Shareholders' Equity - Changes in Ordinary and Treasury Shares (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Beginning Balance	$ 3,953	$ 4,090
Share buyback / cancellations		(30)
Purchase of treasury shares	(43)	(45)
Ending Balance	$ 3,993	$ 3,964
Ordinary Shares
Beginning Balance (in shares)	1,445	1,448
Beginning Balance	$ 14	$ 14
Share buyback / cancellations (in shares)		(3)
Share buyback / cancellations		$ 0
Ending Balance (in shares)	1,445	1,445
Ending Balance	$ 14	$ 14
Treasury Shares
Beginning Balance (in shares)	1	1
Beginning Balance	$ (11)	$ (12)
Options exercised and shares vested (in shares)	(4)	(4)
Shares vested	$ 45	$ 45
Purchase of treasury shares (in shares)	4	4
Purchase of treasury shares	$ (43)	$ (45)
Ending Balance (in shares)	1	1
Ending Balance	$ (9)	$ (12)

Shareholders' Equity - Componen

Shareholders' Equity - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), beginning balance	$ (1,020)
Accumulated other comprehensive income (loss), ending balance	(1,006)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(931)	$ (823)
Other comprehensive loss before reclassifications	1	(68)
Amounts reclassified from accumulated other comprehensive loss	0	0
Net current period other comprehensive income / (loss)	1	(68)
Accumulated other comprehensive income (loss), ending balance	(930)	(891)
Net Investment Hedge
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(13)	(13)
Other comprehensive loss before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive loss	0	0
Net current period other comprehensive income / (loss)	0	0
Accumulated other comprehensive income (loss), ending balance	(13)	(13)
Pension
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(55)	(10)
Other comprehensive loss before reclassifications	1	0
Amounts reclassified from accumulated other comprehensive loss	0	1
Net current period other comprehensive income / (loss)	1	1
Accumulated other comprehensive income (loss), ending balance	(54)	(9)
Effective Derivatives
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(21)	(16)
Other comprehensive loss before reclassifications	12	0
Amounts reclassified from accumulated other comprehensive loss	0	1
Net current period other comprehensive income / (loss)	12	1
Accumulated other comprehensive income (loss), ending balance	(9)	(15)
Total Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), beginning balance	(1,020)	(862)
Other comprehensive loss before reclassifications	14	(68)
Amounts reclassified from accumulated other comprehensive loss	0	2
Net current period other comprehensive income / (loss)	14	(66)
Accumulated other comprehensive income (loss), ending balance	$ (1,006)	$ (928)

Shareholders' Equity - Amounts

Shareholders' Equity - Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Effect of pension settlement	$ (1)	$ (1)
Tax effect	(43)	(39)
Net income attributable to Amcor plc	191	152
Foreign currency translation adjustment	2,694	2,798
Reclassification out of AOCI | Amortization of prior service credit
Accumulated Other Comprehensive Income (Loss) [Line Items]
Effect of pension settlement	(1)	(1)
Reclassification out of AOCI | Amortization of actuarial loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Effect of pension settlement	1	1
Reclassification out of AOCI | Effect of pension settlement
Accumulated Other Comprehensive Income (Loss) [Line Items]
Effect of pension settlement	0	1
Reclassification out of AOCI | Total net of tax
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total before tax effect	0	1
Tax effect	0	0
Net income attributable to Amcor plc	0	1
Reclassification out of AOCI | (Gains) losses on cash flow hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total before tax effect	0	1
Tax effect	0	0
Net income attributable to Amcor plc	0	1
Reclassification out of AOCI | (Gains) losses on cash flow hedges | Commodity contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustment	(1)	1
Reclassification out of AOCI | (Gains) losses on cash flow hedges | Forward exchange contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustment	0	(1)
Reclassification out of AOCI | (Gains) losses on cash flow hedges | Treasury locks
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation adjustment	$ 1	$ 1

Shareholders' Equity - Narrativ

Shareholders' Equity - Narrative (Details) - $ / shares shares in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
March 2024 maturity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Forward contract indexed to issuer's equity, indexed shares (in shares)	2
Forward contract indexed to issuer's equity, forward rate per share (in USD per share)	$ 12.16
September 2023 and November 2023 maturity [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Forward contract indexed to issuer's equity, indexed shares (in shares)		6
Forward contract indexed to issuer's equity, forward rate per share (in USD per share)		$ 12.11
Forward contract indexed to equity, settlement, number of shares (in shares)	4

Segments - Narrative (Details)

Segments - Narrative (Details)	3 Months Ended
	Sep. 30, 2024 segment
Segment Reporting [Abstract]
Number of Reportable Segments	2

Segments - Reportable Segment S

Segments - Reportable Segment Summary Information (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Net sales	$ 3,353	$ 3,443
Adjusted earnings before interest and taxes ("Adjusted EBIT")	365	358
Amortization of acquired intangible assets in business combinations	(39)	(41)
Impact of hyperinflation	(2)	(17)
Restructuring and related activities, net	(6)	(28)
Other	(7)	(4)
Interest income	11	10
Interest expense	86	85
Equity in loss of affiliated companies, net of tax	0	(1)
Income before income taxes and equity in loss of affiliated companies	236	194
Flexibles
Segment Reporting Information [Line Items]
Net sales	2,552	2,568
Adjusted earnings before interest and taxes ("Adjusted EBIT")	329	322
Less accumulated impairment	4
Rigid Packaging
Segment Reporting Information [Line Items]
Net sales	801	875
Adjusted earnings before interest and taxes ("Adjusted EBIT")	62	62
Other
Segment Reporting Information [Line Items]
Adjusted earnings before interest and taxes ("Adjusted EBIT")	(26)	(26)
Reportable segments | Flexibles
Segment Reporting Information [Line Items]
Net sales	2,552	2,568
Reportable segments | Rigid Packaging
Segment Reporting Information [Line Items]
Net sales	$ 801	$ 875

Segments - Segment Disaggregati

Segments - Segment Disaggregation of Sales (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Net sales	$ 3,353	$ 3,443
Flexibles
Disaggregation of Revenue [Line Items]
Net sales	2,552	2,568
Rigid Packaging
Disaggregation of Revenue [Line Items]
Net sales	801	875
North America
Disaggregation of Revenue [Line Items]
Net sales	1,637	1,700
North America | Flexibles
Disaggregation of Revenue [Line Items]
Net sales	1,032	1,024
North America | Rigid Packaging
Disaggregation of Revenue [Line Items]
Net sales	605	676
Latin America
Disaggregation of Revenue [Line Items]
Net sales	467	484
Latin America | Flexibles
Disaggregation of Revenue [Line Items]
Net sales	271	285
Latin America | Rigid Packaging
Disaggregation of Revenue [Line Items]
Net sales	196	199
Europe
Disaggregation of Revenue [Line Items]
Net sales	838	858
Europe | Flexibles
Disaggregation of Revenue [Line Items]
Net sales	838	858
Europe | Rigid Packaging
Disaggregation of Revenue [Line Items]
Net sales	0	0
Asia Pacific
Disaggregation of Revenue [Line Items]
Net sales	411	401
Asia Pacific | Flexibles
Disaggregation of Revenue [Line Items]
Net sales	411	401
Asia Pacific | Rigid Packaging
Disaggregation of Revenue [Line Items]
Net sales	$ 0	$ 0

Earnings Per Share Computatio_3

Earnings Per Share Computations (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income attributable to Amcor plc	$ 191	$ 152
Distributed and undistributed earnings attributable to shares to be repurchased	(1)	(1)
Net income available to ordinary shareholders of Amcor plc—basic and diluted	$ 190	$ 151
Weighted-average ordinary shares outstanding	1,444	1,447
Weighted-average ordinary shares to be repurchased by Amcor plc	(4)	(8)
Effect of dilutive shares	4	0
Weighted-average ordinary shares outstanding for EPS—diluted	1,444	1,439
Basic earnings per share (USD per share)	$ 0.132	$ 0.105
Diluted earnings per share (USD per share)	$ 0.132	$ 0.105
Excluding forward contracts to purchase own shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted-average ordinary shares outstanding for EPS—basic	1,440	1,439

Earnings Per Share Computatio_4

Earnings Per Share Computations - Narrative (Details) - shares shares in Millions	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	19	27

Contingencies and Legal Proce_2

Contingencies and Legal Proceedings (Details) $ in Millions	Sep. 30, 2024 USD ($)
Loss Contingencies [Line Items]
Loss Contingency Accrual, Provision	$ 12
Loss Contingency, Estimate of Possible Loss	23
Loss Contingency, Letters of Credit	14
Loss Contingency, Judicial Insurance	2
Loss Contingency, Cash Deposited	12
Potentially responsible party
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Component Amount	9
Other Contingencies
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Component Amount	$ 41

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	Oct. 31, 2024	Sep. 30, 2024	Sep. 30, 2023	Oct. 30, 2024
Subsequent Event [Line Items]
Dividends declared, per share (in USD per share)		$ 0.1250	$ 0.1225
Subsequent Event
Subsequent Event [Line Items]
Dividends declared, per share (in USD per share)	$ 0.1275
Subsequent Event | Rigid Packaging
Subsequent Event [Line Items]
Disposal Group, Including Discontinued Operation, Consideration				$ 122
Subsequent Event | Rigid Packaging | Bericap [Member]
Subsequent Event [Line Items]
Subsidiary, Ownership Percentage, Parent				50%