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DISCONTINUED OPERATIONS | 6 Months Ended
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Mar. 31, 2025
Discontinued Operations and Disposal Groups [Abstract] |
DISCONTINUED OPERATIONS | DISCONTINUED OPERATIONS On May 31, 2023, the Company completed the sale of a majority stake in its Climate Technologies business to private equity funds managed by Blackstone in a $14.0 billion transaction. As a part of this transaction, Emerson received a note receivable with a face value of $2.25 billion and retained a 40 percent non-controlling common equity interest in a new standalone joint venture between Emerson and Blackstone named Copeland. Subsequently, on June 6, 2024, the Company entered into a definitive agreement to sell its 40 pe rcent non-controlling common equity interest in Copeland to private equity funds managed by Blackstone for $1.5 billion. The transaction closed on August 13, 2024 and the Company recognized a gain of $539 ($435 after-tax) in discontinued operations in fiscal 2024. In addition, the equity method losses related to the Company's non-controlling equity interest in Copeland, which were reported since May 2023 in Other deductions, net, have been reclassified and are now reported as discontinued operations for all periods presented and are included in Other deductions, net in the table below. See Note 10 for further details. Results from discontinued operations for the three and six months ended March 31, 2024 were as follows:
| Three Months Ended March 31, |  | Six Months Ended March 31,
| 2024 |  |  | 2024 |
Net sales | $ | — |  |  | $ | — |
Cost of sales | — |  |  | — |
SG&A | — |  |  | — |
Gain on sale of business | — |  |  | — |
Other deductions, net | 59 |  |  | 95 |
Earnings (Loss) before income taxes | (59) |  |  | (95) |
Income taxes | (13) |  |  | (22) |
Earnings (Loss), net of tax | $ | (46) |  |  | $ | (73) |
Results for the three months ended and six months ended March 31, 2024 included equity method losses of $59 ($46 after-tax) and $95 ($73 after-tax), respectively, related to the Company's non-controlling common equity interest in Copeland. Net cash from operating and investing activities from discontinued operations for the six months ended March 31, 2025 and 2024 were as follows:
| Six Months Ended March 31
| 2024 |  | 2025 |
Cash from operating activities | $ | (19) |  |  | $ | (585) |
Cash from investing activities | $ | 1 |  |  | $ | — |
Cash from operating activities for the six months ended March 31, 2025 represents income taxes paid related to the sale of the Company's 40 percent non-controlling common equity interest in Copeland.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent + Details
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