XML 55 R44.htm IDEA: XBRL DOCUMENT
v3.21.2

ACQUISITION OF BUSINESSES - Narrative (Details) - USD ($) $ in Millions | Sep. 30, 2021 | May 18, 2021 | Jun. 30, 2021 | May 17, 2021
--- | --- | --- | --- | ---
Stock Options | DECIEM 2021 Stock Option Plan |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Stock option liability | $ 137 |  | $ 141 |
DECIEM |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Equity method investments |  | $ 65 |  |
DECIEM |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Cash consideration | 1,095 | $ 1,092 |  |
Fully diluted equity interest before acquisition (as a percent) |  |  |  | 29.00%
Fully diluted equity interest following acquisition (as a percent) |  | 76.00% |  |
Undiluted equity interest before acquisition (as a percent) |  | 30.50% |  |
Undiluted equity interest after acquisition (as a percent) |  | 78.00% |  |
Fair value of previously held equity method investment | 913 |  |  |
Gain on remeasurement of previously held equity method investment | 848 |  |  |
Consideration transferred | $ 2,993 |  |  |
Fair value of previously held equity method investment (as a percent) | 30.50% |  |  |
Fair value of net Put (Call) Option | $ 233 |  |  |
DECIEM | Stock Options | DECIEM 2021 Stock Option Plan |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Stock options, percent of total capital structure |  | 4.00% |  |
Fair value of stock options | 295 |  |  |
Payments for vested share-based payment award | 191 |  |  |
Stock option liability | $ 104 |  |  |
DECIEM | DECIEM |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Noncontrolling interest ownership (as a percent) | 21.60% | 21.60% |  |
Right to sell, period | 3 years |  |  |

X
- Definition Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Deferred Compensation Share-based Arrangements + References No definition available. + Details
Name: | el_BusinessCombinationRecognizedIdentifiableAssetAcquiredAndLiabilityAssumedDeferredCompensationShareBasedArrangements
Namespace Prefix: | el_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Deferred Compensation Share-based Arrangements, Percent of Total Capital Structure + References No definition available. + Details
Name: | el_BusinessCombinationRecognizedIdentifiableAssetAcquiredAndLiabilityAssumedDeferredCompensationShareBasedArrangementsPercentOfTotalCapitalStructure
Namespace Prefix: | el_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business Combination, Step Acquisition, Equity Interest In Acquiree Remeasurement Gain Before Foreign Currency Gain (Loss) + References No definition available. + Details
Name: | el_BusinessCombinationStepAcquisitionEquityInterestInAcquireeRemeasurementGainBeforeForeignCurrencyGainLoss
Namespace Prefix: | el_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Business Combination, Step Acquisition, Undiluted Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage + References No definition available. + Details
Name: | el_BusinessCombinationStepAcquisitionUndilutedEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage
Namespace Prefix: | el_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business Combination, Step Acquisition, Undiluted Equity Interest in Acquiree, Percentage + References No definition available. + Details
Name: | el_BusinessCombinationStepAcquisitionUndilutedEquityInterestInAcquireePercentage
Namespace Prefix: | el_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Noncontrolling Interest, Right to Sell, Period + References No definition available. + Details
Name: | el_NoncontrollingInterestRightToSellPeriod
Namespace Prefix: | el_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payments for Share-based Payment Award + References No definition available. + Details
Name: | el_PaymentsForShareBasedPaymentAward
Namespace Prefix: | el_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value at acquisition-date of the assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interests issued by the acquirer, including but not limited to, instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value at acquisition-date of the equity interest in the acquiree held by the acquirer, immediately before the acquisition date for businesses combined in stages. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (g)(1) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired in a business combination achieved in stages, including equity interests in the acquiree held by the acquirer immediately before the acquisition date and acquired at the acquisition date. + References No definition available. + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of equity in the acquiree held by the acquirer immediately before the acquisition date in a business combination. + References No definition available. + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements. + References No definition available. + Details
Name: | us-gaap_DeferredCompensationSharebasedArrangementsLiabilityCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_EquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=el_DECIEM2021StockOptionPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=el_DECIEMMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=el_DECIEMMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=el_DECIEMMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |