XML 40 R27.htm IDEA: XBRL DOCUMENT
v3.25.3

Description of the Company and Summary of Significant Accounting Policies (Tables) | 9 Months Ended
--- | ---
Sep. 28, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Details of Impairment of Long-Lived Assets by Asset | Impairment charges for the fiscal nine months ended September 29, 2024 consisted of:
|  |  |  |  |  | Fiscal Nine Months Ended
(Dollars in Millions) |  |  |  |  |  |  |  | September 29, 2024 |  |
Dr.Ci:Labo® asset impairment(1) |  |  |  |  |  |  |  | $ | 488 |  |  |
Skillman fixed asset impairment(2) |  |  |  |  |  |  |  | 68 |  |  |
Other asset impairment(3) |  |  |  |  |  |  |  | 22 |  |  |
Total impairment charges |  |  |  |  |  |  |  | $ | 578 |  |  |
(1) Represents the impairment charge recognized during the fiscal three months ended June 30, 2024 in relation to Dr.Ci:Labo® long-lived assets. See “—Dr.Ci:Labo® Asset Impairment” below and Note 3, “Intangible Assets and Goodwill,” for more information. (2) Represents the impairment charge recorded during the fiscal three months ended March 31, 2024 on the held for sale asset associated with the Company’s former corporate headquarters in Skillman, New Jersey. See “—Assets Held for Sale” below. (3) Represents the impairment charge recognized during the fiscal three months ended June 30, 2024 related to certain software development assets.
Schedule Of Separation Related Costs | Separation-related costs for the fiscal three and nine months ended September 28, 2025 and September 29, 2024 consisted of:
|  | Fiscal Three Months Ended |  | Fiscal Nine Months Ended
(Dollars in Millions) |  | September 28, 2025 |  | September 29, 2024 |  | September 28, 2025 |  | September 29, 2024 |  |
Information technology and other(1) |  | $ | 12 |  |  | $ | 75 |  |  | $ | 63 |  |  | $ | 203 |  |  |
Legal entity name change |  | 5 |  |  | 10 |  |  | 16 |  |  | 28 |  |  |
Total Separation-related costs |  | $ | 17 |  |  | $ | 85 |  |  | $ | 79 |  |  | $ | 231 |  |  |
(1) Primarily related to the disentanglement of systems and the costs associated with the discontinuation of certain information technology assets. These costs also include depreciation expense on Separation-related assets for the fiscal three and nine months ended September 29, 2024.
Schedule of Variable Interest Entities | All Deferred Legal Entities are exposed to similar operational risks and are therefore monitored and evaluated on a similar basis by management. Accordingly, the financial information for Deferred Legal Entities has been aggregated and the following table summarizes the consolidated assets and liabilities of these entities on the Condensed Consolidated Balance Sheets as of September 28, 2025 and December 29, 2024. The amounts represented in this table are only those assets of the VIEs that can be used to settle only the VIE’s obligations and the VIE’s creditors (or beneficial interest holders) have no recourse against the general credit of the primary beneficiary.
(Dollars in Millions) |  |  |  |  |  | September 28, 2025 |  | December 29, 2024
Assets |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  |  |  |  | $ | 126 |  |  | $ | 99 |
Trade receivables, less allowances for credit losses |  |  |  |  |  | 79 |  |  | 70 |
Inventories |  |  |  |  |  | 28 |  |  | 16 |
Prepaid expenses and other receivables |  |  |  |  |  | 5 |  |  | 3 |
Total current assets |  |  |  |  |  | 238 |  |  | 188 |
Property, plant, and equipment, net |  |  |  |  |  | 3 |  |  | 3 |
Deferred taxes on income |  |  |  |  |  | 5 |  |  | 3 |
Other assets |  |  |  |  |  | 5 |  |  | — |
Total assets |  |  |  |  |  | $ | 251 |  |  | $ | 194 |
Liabilities |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  | $ | 4 |  |  | $ | 3 |
Accrued liabilities |  |  |  |  |  | 11 |  |  | 11 |
Accrued rebates, returns, and promotions |  |  |  |  |  | 19 |  |  | 16 |
Total current liabilities |  |  |  |  |  | 34 |  |  | 30 |
Other liabilities |  |  |  |  |  | 3 |  |  | — |
Total liabilities |  |  |  |  |  | $ | 37 |  |  | $ | 30 |

X
- Definition Details of Impairment of Long-Lived Assets by Asset + References No definition available. + Details
Name: | kvue_DetailsOfImpairmentOfLongLivedAssetsByAssetTableTextBlock
Namespace Prefix: | kvue_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Separation Related Costs + References No definition available. + Details
Name: | kvue_ScheduleOfSeparationRelatedCostsTableTextBlock
Namespace Prefix: | kvue_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-6 + Details
Name: | us-gaap_ScheduleOfVariableInterestEntitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration