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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Jun. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of goodwill by product category and related change in the carrying amount | The following table presents goodwill by product category and the related change in the carrying amount:
(In millions) |  | Skin Care |  | Makeup |  | Fragrance |  | Hair Care |  | Total
Balance as of June 30, 2023 |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 1,664 |  | $ | 1,116 |  | $ | 254 |  | $ | 353 |  | $ | 3,387
Accumulated impairments |  | (139) |  | (732) |  | (30) |  | — |  | (901)
|  | 1,525 |  | 384 |  | 224 |  | 353 |  | 2,486
Impairment charges |  | (291) |  | — |  | — |  | — |  | (291)
Translation adjustments, goodwill |  | (52) |  | — |  | (1) |  | — |  | (53)
Translation adjustments, accumulated impairments |  | 1 |  | — |  | — |  | — |  | 1
|  | (342) |  | — |  | (1) |  | — |  | (343)
Balance as of June 30, 2024 |  |  |  |  |  |  |  |  |  |
Goodwill |  | 1,612 |  | 1,116 |  | 253 |  | 353 |  | 3,334
Accumulated impairments |  | (429) |  | (732) |  | (30) |  | — |  | (1,191)
|  | 1,183 |  | 384 |  | 223 |  | 353 |  | 2,143
Impairment charges |  | — |  | (13) |  | — |  | — |  | (13)
Translation adjustments, goodwill |  | 4 |  | — |  | 7 |  | — |  | 11
Translation adjustments, accumulated impairments |  | (6) |  | — |  | — |  | — |  | (6)
|  | (2) |  | (13) |  | 7 |  | — |  | (8)
Balance as of June 30, 2025 |  |  |  |  |  |  |  |  |  |
Goodwill |  | 1,616 |  | 1,116 |  | 260 |  | 353 |  | 3,345
Accumulated impairments |  | (435) |  | (745) |  | (30) |  | — |  | (1,210)
Total goodwill |  | $ | 1,181 |  | $ | 371 |  | $ | 230 |  | $ | 353 |  | $ | 2,135
Schedule of other intangible assets | Other intangible assets consist of the following:
|  | June 30, 2025 |  | June 30, 2024
(In millions) |  | Gross Carrying Value |  | Accumulated Amortization |  | Total Net Book Value |  | Gross Carrying Value |  | Accumulated Amortization |  | Total Net Book Value
Amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Customer lists and other |  | $ | 1,984 |  |  | $ | 1,348 |  |  | $ | 636 |  |  | $ | 1,971 |  |  | $ | 895 |  |  | $ | 1,076 |
Non-amortizable intangible assets: |  |  |  |  |  |  |  |  |  |  |  |
Trademarks |  |  |  |  |  | 3,123 |  |  |  |  |  |  | 4,107 |
Total other intangible assets, net |  |  |  |  |  | $ | 3,759 |  |  |  |  |  |  | $ | 5,183 |
Estimated aggregate amortization expense for the next five years | The estimated aggregate amortization expense for each of the next five fiscal years is as follows:
|  | Fiscal
(In millions) |  | 2026 |  | 2027 |  | 2028 |  | 2029 |  | 2030
Estimated aggregate amortization expense |  | $ | 107 |  |  | $ | 90 |  |  | $ | 73 |  |  | $ | 71 |  |  | $ | 69 |
Summary of impairment charges and carrying value of intangible assets and goodwill | A summary of the impairment charges for the three and twelve months ended June 30, 2025 and the remaining trademark, customer list and goodwill carrying values as of June 30, 2025, for the TOM FORD brand and the Too Faced and Dr.Jart+ reporting units, are as follows:
|  |  |  |  |  |  |  | Impairment Charges(1) |  | Carrying Value
(In millions) |  |  |  |  |  | Three Months Ended June 30, 2025 |  | Twelve Months Ended June 30, 2025 |  | As of June 30, 2025
Brand/Reporting Unit |  | Geographic Region |  |  |  |  |  | Trademark |  | Customer List |  | Goodwill |  | Trademark |  | Customer List |  | Goodwill |  | Trademark(2) |  | Customer List |  | Goodwill
TOM FORD |  | The Americas |  |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 773 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,805 |  |  | $ | — |  |  | $ | — |
Too Faced |  | The Americas |  |  |  |  |  | 50 |  |  | — |  |  | — |  |  | 125 |  |  | — |  |  | 13 |  |  | 62 |  |  | 50 |  |  | — |
Dr.Jart+(3) |  | Asia/Pacific |  |  |  |  |  | 83 |  |  | 292 |  |  | — |  |  | 83 |  |  | 292 |  |  | — |  |  | 42 |  |  | 189 |  |  | — |
Total |  |  |  |  |  |  |  | $ | 133 |  |  | $ | 292 |  |  | $ | — |  |  | $ | 981 |  |  | $ | 292 |  |  | $ | 13 |  |  | $ | 1,909 |  |  | $ | 239 |  |  | $ | — |
(1)The date of the fair value measurement for the TOM FORD trademark intangible asset was December 31, 2024. The dates of the fair value measurement for the Too Faced trademark intangible asset and Too Faced reporting unit were December 31, 2024 and April 1, 2025. The date of the fair value measurement for the Dr. Jart+ trademark intangible asset and asset group was April 1, 2025. (2)The carrying values of the trademark intangible assets, immediately subsequent to the impairment charges, are equal to their estimated fair values. (3)The carrying value of the Dr.Jart+ asset group, immediately subsequent to the customer list impairment charge, was equal to its estimated fair value. A summary of the impairment charges for the twelve months ended June 30, 2024 and the remaining trademark and goodwill carrying values as of June 30, 2024 are as follows:
|  |  |  |  |  |  | Impairment Charges(1) |  | Carrying Value
(In millions) |  |  |  |  |  | Twelve Months Ended June 30, 2024 |  | As of June 30, 2024
Reporting Unit |  | Geographic Region |  |  |  |  |  | Trademark |  | Goodwill |  | Trademark(2) |  | Goodwill
Dr.Jart+ |  | Asia/Pacific |  |  |  |  |  | $ | 180 |  |  | $ | 291 |  |  | $ | 129 |  |  | $ | — |
(1) The date of the fair value measurement for the Dr.Jart+ reporting unit and trademark intangible asset was April 1, 2024. (2) The carrying value of the trademark intangible asset, immediately subsequent to the impairment charge, is equal to its estimated fair value. A summary of the impairment charges for the twelve months ended June 30, 2023 and the remaining trademark and goodwill carrying values as of June 30, 2023, for each reporting unit, are as follows:
|  |  |  |  |  |  | Impairment Charges(1) |  | Carrying Value
(In millions) |  |  |  |  |  | Twelve Months Ended June 30, 2023 |  | As of June 30, 2023
Reporting Unit |  | Geographic Region |  |  |  |  |  | Trademarks |  | Goodwill |  | Trademarks(2) |  | Goodwill
Smashbox |  | The Americas |  |  |  |  |  | $ | 21 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Dr.Jart+ |  | Asia/Pacific |  |  |  |  |  | 100 |  |  | — |  |  | 325 |  |  | 304 |
Too Faced |  | The Americas |  |  |  |  |  | 86 |  |  | — |  |  | 186 |  |  | 13 |
Total |  |  |  |  |  |  |  | $ | 207 |  |  | $ | — |  |  | $ | 511 |  |  | $ | 317 |
(1) The date of the fair value measurement for the Smashbox, Dr.Jart+, and Too Faced trademark intangible assets was December 31, 2022, November 30, 2022, and November 30, 2022, respectively. (2) The carrying values of the trademark intangible assets, immediately subsequent to the impairment charges, are equal to their estimated fair values.

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