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CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables) | 12 Months Ended
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Jun. 30, 2024
Restructuring and Related Activities [Abstract] |
Schedule Of Restructuring And Other Charges | During fiscal 2024, the Company incurred charges associated with restructuring activities as follows:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Restructuring Program Component of the Profit Recovery and Growth Plan |  | $ | — |  |  | $ | — |  |  | $ | 92 |  |  | $ | 23 |  |  | $ | 115 |
Post-COVID Business Acceleration Program |  | 1 |  |  | 1 |  |  | 1 |  |  | 7 |  |  | 10 |
Total |  | $ | 1 |  |  | $ | 1 |  |  | $ | 93 |  |  | $ | 30 |  |  | $ | 125 |
Schedule Of Restructuring And Other Charges Expected To Be Incurred | The Restructuring Program cumulative charges approved by the Company as of June 30, 2024 and through July 19, 2024, as previously disclosed on July 23, 2024, were:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Total Charges Approved |  |  |  |  |  |  |  |  |  |
Cumulative charges through June 30, 2024 |  | $ | — |  |  | $ | — |  |  | $ | 109 |  |  | $ | 78 |  |  | $ | 187 |
July 1, 2024 - July 19, 2024 |  | 1 |  |  | 9 |  |  | 24 |  |  | 12 |  |  | 46 |
Cumulative charges through July 19, 2024 |  | $ | 1 |  |  | $ | 9 |  |  | $ | 133 |  |  | $ | 90 |  |  | $ | 233 |
Included in the above table, cumulative Restructuring Program restructuring initiatives approved by the Company as of June 30, 2024 and through July 19, 2024, as previously disclosed on July 23, 2024, by major cost type were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges Approved |  |  |  |  |  |  |  |  |  |
Cumulative charges through June 30, 2024 |  | $ | 93 |  |  | $ | 7 |  |  | $ | — |  |  | $ | 9 |  |  | $ | 109 |
July 1, 2024 - July 19, 2024 |  | 23 |  |  | — |  |  | — |  |  | 1 |  |  | 24 |
Cumulative charges through July 19, 2024 |  | $ | 116 |  |  | $ | 7 |  |  | $ | — |  |  | $ | 10 |  |  | $ | 133 |
Schedule of Total Cumulative Charges Recorded, Associated With Restructuring and Other Activities | The Company records approved charges associated with restructuring and other activities once the relevant accounting criteria have been met. Total cumulative charges recorded associated with restructuring and other activities for the Restructuring Program through June 30, 2024 were:
|  | Sales Returns (included in Net Sales) |  | Cost of Sales |  | Operating Expenses |  | Total
(In millions) |  |  |  | Restructuring Charges |  | Other Charges |
Total Charges |  |  |  |  |  |  |  |  |  |
Cumulative charges through June 30, 2024 |  | $ | — |  |  | $ | — |  |  | $ | 92 |  |  | $ | 23 |  |  | $ | 115 |
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Restructuring Charges |  |  |  |  |  |  |  |  |  |
Cumulative charges through June 30, 2024 |  | $ | 90 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 92 |
The Company records approved charges associated with restructuring and other activities once the relevant accounting criteria have been met. 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 |
Fiscal 2024 |  | 1 |  |  | 1 |  |  | 1 |  |  | 7 |  |  | 10 |
Cumulative through June 30, 2024 |  | $ | 46 |  |  | $ | 11 |  |  | $ | 346 |  |  | $ | 32 |  |  | $ | 435 |
(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 |
Fiscal 2024 |  | (4) |  |  | 4 |  |  | 1 |  |  | — |  |  | 1 |
Cumulative through June 30, 2024 |  | $ | 202 |  |  | $ | 121 |  |  | $ | 18 |  |  | $ | 5 |  |  | $ | 346 |
(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 from the Restructuring Program inception through June 30, 2024 were:
(In millions) |  | Employee- Related Costs |  | Asset- Related Costs |  | Contract Terminations |  | Other Exit Costs |  | Total
Charges |  | $ | 90 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 92 |
Cash payments |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-cash asset write-offs |  | — |  |  | (2) |  |  | — |  |  | — |  |  | (2) |
Translation and other adjustments |  | (2) |  |  | — |  |  | — |  |  | — |  |  | (2) |
Balance at June 30, 2024 |  | $ | 88 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 88 |
Changes in accrued restructuring charges from the PCBA Program inception through June 30, 2024 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 |
Charges |  | (4) |  |  | 4 |  |  | 1 |  |  | — |  |  | 1 |
Cash payments |  | (49) |  |  | — |  |  | (1) |  |  | — |  |  | (50) |
Non-cash asset write-offs |  | — |  |  | (4) |  |  | — |  |  | — |  |  | (4) |
Translation and other adjustments |  | — |  |  | — |  |  | (1) |  |  | — |  |  | (1) |
Balance at June 30, 2024 |  | $ | 28 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 28 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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