XML 24 R14.htm IDEA: XBRL DOCUMENT
v3.25.2

DISCONTINUED OPERATIONS | 9 Months Ended
--- | ---
Jun. 30, 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. See Note 10 for further details. Results from discontinued operations were as follows:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2024 |  | 2025 |  |  | 2024 |  | 2025 |
Net sales | $ | — |  |  | — |  |  | — |  |  | — |
Cost of sales | — |  |  | — |  |  | — |  |  | — |
SG&A | — |  |  | — |  |  | — |  |  | 1 |
Gain on sale of business | — |  |  | — |  |  | — |  |  | — |
Other deductions, net | 20 |  |  | (4) |  |  | 115 |  |  | (6) |
Earnings before income taxes | (20) |  |  | 4 |  |  | (115) |  |  | 5 |
Income taxes | (5) |  |  | (2) |  |  | (27) |  |  | (2) |
Earnings, net of tax | $ | (15) |  |  | 6 |  |  | (88) |  |  | 7 |
Results for the three months ended and nine months ended June 30, 2024 included equity method losses of $16 ($9 after-tax) and $111 ($82 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 nine months ended June 30, 2025 and 2024 were as follows:
| Nine Months Ended June 30,
| 2024 |  |  | 2025 |  |
Cash from operating activities | 4 |  |  | (576) |  |
Cash from investing activities | 36 |  |  | — |  |
Cash from operating activities for the nine months ended June 30, 2025 primarily reflects income taxes paid related to the sale of the Company's 40 percent non-controlling common equity interest in Copeland.

X
- References No definition available. + Details
Name: | us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration