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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

12 Months Ended

Jun. 30, 2023

Restructuring and Related Activities [Abstract]

Schedule of aggregate restructuring and other activities

During fiscal 2023, the Company incurred charges associated with the Post-COVID Business Acceleration Program restructuring activities as follows:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Post-COVID Business Acceleration Program						$	27					$	3					$	35					$	12					$	77

Schedule of total cumulative charges recorded associated with restructuring and other activities

Total cumulative charges recorded associated with restructuring and other activities for the PCBA Program were:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total Charges
Fiscal 2021						$	14					$	2					$	201					$	4					$	221
Fiscal 2022						4						5						109						9						127
Fiscal 2023						27						3						35						12						77
Cumulative through June 30, 2023						$	45					$	10					$	345					$	25					$	425

Schedule of total cumulative charges by type recorded associated with restructuring and other activities

(In millions)						Employee- Related Costs						Asset- Related Costs(1)						Contract Terminations						Other Exit Costs						Total
Restructuring Charges (Adjustments)
Fiscal 2021						$	119					$	75					$	6					$	1					$	201
Fiscal 2022						84						11						13						1						109
Fiscal 2023						3						31						(2)						3						35
Cumulative through June 30, 2023						$	206					$	117					$	17					$	5					$	345

(1)Asset-related costs include fiscal 2021 goodwill and other intangible asset impairment charges of $13 million and $34 million, respectively, relating to the exit of the global distribution of BECCA products.

Schedule of changes in accrued restructuring charges

Changes in accrued restructuring charges for the fiscal year ended June 30, 2023 relating to the PCBA Program were:

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Charges						$	119					$	75					$	6					$	1					$	201
Cash payments						(18)						—						(6)						(1)						(25)
Non-cash asset write-offs						—						(75)						—						—						(75)
Balance at June 30, 2021						101						—						—						—						101
Charges						84						11						13						1						109
Cash payments						(52)						—						(13)						1						(64)
Non-cash asset write-offs						—						(11)						—						—						(11)
Translation and other adjustments						(8)						—						—						$	(2)					$	(10)
Balance at June 30, 2022						125						—						—						—						125
Charges						3						31						(2)						3						$	35
Cash payments						(40)						—						(1)						(3)						$	(44)
Non-cash asset write-offs						—						(31)						—						—						$	(31)
Translation and other adjustments						(7)						—						4						—						$	(3)
Balance at June 30, 2023						$	81					$	—					$	1					$	—					$	82

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- Definition

Tabular disclosure of total cumulative charges by type associated with restructuring and other activities.

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Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

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Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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