XML 281 R42.htm IDEA: XBRL DOCUMENT v3.25.2

CHARGES ASSOCIATED WITH RESTRUCTURING AND OTHER ACTIVITIES (Tables)

12 Months Ended

Jun. 30, 2025

Restructuring and Related Activities [Abstract]

Schedule Of Restructuring And Other Charges Expected To Be Incurred

Cumulative charges for initiatives approved by the Company in connection with the Restructuring Program as of June 30, 2025 and through August 13, 2025 were:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total Charges Approved
Fiscal 2024						$	—					$	—					$	109					$	78					$	187
Fiscal 2025						4						10						443						36						493
Cumulative charges approved through June 30, 2025						4						10						552						114						680
July 1, 2025 - August 13, 2025						—						—						31						36						67
Cumulative charges approved through August 13, 2025						$	4					$	10					$	583					$	150					$	747

Included in the above table, cumulative restructuring charges for initiatives approved by the Company in connection with the Restructuring Program as of June 30, 2025 and through August 13, 2025 were:

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Restructuring Charges Approved
Fiscal 2024						$	93					$	7					$	—					$	9					$	109
Fiscal 2025						419						7						3						14						443
Cumulative charges approved through June 30, 2025						512						14						3						23						552
July 1, 2025 - August 13, 2025						27						4						—						—						31
Cumulative charges approved through August 13, 2025						$	539					$	18					$	3					$	23					$	583

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 were:

						Sales Returns (included in Net Sales)						Cost of Sales						Operating Expenses												Total
(In millions)																		Restructuring Charges						Other Charges
Total Charges
Fiscal 2024						$	—					$	—					$	92					$	23					$	115
Fiscal 2025						—						9						432						54						495
Cumulative charges through June 30, 2025						$	—					$	9					$	524					$	77					$	610

(In millions)						Employee- Related Costs						Asset- Related Costs						Contract Terminations						Other Exit Costs						Total
Restructuring Charges
Fiscal 2024						$	90					$	2					$	—					$	—					$	92
Fiscal 2025						413						11						3						5						432
Cumulative charges through June 30, 2025						$	503					$	13					$	3					$	5					$	524

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 (Adjustments)
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
Fiscal 2025						(3)						(1)						(6)						1						(9)
Cumulative charges through June 30, 2025						$	43					$	10					$	340					$	33					$	426

(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
Fiscal 2025						(6)						1						(1)						—						(6)
Cumulative charges through June 30, 2025						$	196					$	122					$	17					$	5					$	340

(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, 2025 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
Charges						413						11						3						5						432
Cash payments						(126)						—						(1)						(5)						(132)
Non-cash asset write-offs						—						(11)						—						—						(11)
Translation and other adjustments						(6)						—						—						—						(6)
Balance at June 30, 2025						$	369					$	—					$	2					$	—					$	371

Changes in accrued restructuring charges from the PCBA Program inception through June 30, 2025 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
Charges						(6)						1						(1)						—						(6)
Cash payments						(17)						—						—						—						(17)
Non-cash asset write-offs						—						—						—						—						—
Translation and other adjustments						—						(1)						1						—						—
Balance at June 30, 2025						$	5					$	—					$	—					$	—					$	5

X

- Definition

Tabular disclosure of the total cumulative restructuring charges and other charges expected to be incurred.

+ References

No definition available.

+ Details

Name:	el_ScheduleOfRestructuringAndOtherChargesExpectedToBeIncurredTableTextBlock
Namespace Prefix:	el_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

+ References

No definition available.

+ Details

Name:	el_ScheduleOfTotalCumulativeChargesRecordedAssociatedWithRestructuringAndOtherActivitiesTableTextBlock
Namespace Prefix:	el_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-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

Reference 2: 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

+ Details

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