v3.25.4

Restructuring and Related Charges Restructuring and Related Charges (Tables) | 3 Months Ended
--- | ---
Dec. 27, 2025 | Dec. 28, 2024
Restructuring Cost and Reserve [Line Items] |  |
Schedule of Accrued Liabilities Related to Plant Closures | The following table reflects our liability related to plant closures as of December 27, 2025 (in millions):
| Balance at September 27, 2025 | Plant Closure Charges | Payments | Balance at December 27, 2025
Contract termination | $ | 72 |  | $ | — |  | $ | (3) |  | $ | 69 |
Severance and retention | — |  | — |  | — |  | — |
Total | $ | 72 |  | $ | — |  | $ | (3) |  | $ | 69 |
Restructuring and Related Costs Related to the Network Optimization Program Restructuring Plan | The following table reflects pretax (income) expense related to the network optimization plan in the first quarter of fiscal 2026 (in millions):
| Beef | Pork | Chicken | Prepared Foods | International | Corporate Expenses | Total
Cost of Sales: |  |  |  |  |  |  |
Severance and related costs | $ | 16 |  | $ | — |  | $ | 4 |  | $ | 9 |  | $ | — |  | $ | — |  | $ | 29 |
Accelerated depreciation | 57 |  | — |  | — |  | — |  | — |  | — |  | 57 |
Asset write-offs | 12 |  | — |  | — |  | — |  | — |  | — |  | 12 |
Contract and lease terminations | — |  | — |  | 3 |  | 4 |  | — |  | — |  | 7 |
Total Cost of Sales | $ | 85 |  | $ | — |  | $ | 7 |  | $ | 13 |  | $ | — |  | $ | — |  | $ | 105 |
Selling, General and Administrative: |  |  |  |  |  |  |
Severance and related costs | 1 |  | 1 |  | 2 |  | 3 |  | — |  | 3 |  | 10 |
Total Selling, General and Administrative | $ | 1 |  | $ | 1 |  | $ | 2 |  | $ | 3 |  | $ | — |  | $ | 3 |  | $ | 10 |
Non-Operating (Income)/Expense |  |  |  |  |  |  | 2 |
Total | $ | 86 |  | $ | 1 |  | $ | 9 |  | $ | 16 |  | $ | — |  | $ | 3 |  | $ | 117 |
| The following table reflects pretax expenses related to the network optimization plan in the first quarter of fiscal 2025 (in millions):
| Beef | Pork | Chicken | Prepared Foods | International | Corporate Expenses | Total
Cost of Sales: |  |  |  |  |  |  |
Severance and related costs | $ | 5 |  | $ | — |  | $ | 2 |  | $ | 2 |  | $ | — |  | $ | — |  | $ | 9 |
Accelerated depreciation | 23 |  | — |  | — |  | — |  | — |  | — |  | 23 |
Asset write-offs | 3 |  | — |  | 7 |  | 23 |  | 5 |  | — |  | 38 |
Contract and lease terminations | 1 |  | — |  | — |  | — |  | — |  | — |  | 1 |
Total Cost of Sales | $ | 32 |  | $ | — |  | $ | 9 |  | $ | 25 |  | $ | 5 |  | $ | — |  | $ | 71 |
Selling, General and Administrative: |  |  |  |  |  |  |
Severance and related costs | — |  | — |  | 2 |  | — |  | — |  | — |  | 2 |
Total Selling, General and Administrative | $ | — |  | $ | — |  | $ | 2 |  | $ | — |  | $ | — |  | $ | — |  | $ | 2 |
Total | $ | 32 |  | $ | — |  | $ | 11 |  | $ | 25 |  | $ | 5 |  | $ | — |  | $ | 73 |
Schedule of Accrued Liabilities Related to Network Optimization Program Restructuring Plan | The following table reflects our liability related to the network optimization plan as of December 27, 2025 (in millions):
| Balance at September 27, 2025 | Expenses | Payments | Balance at December 27, 2025
Contract and lease terminations | $ | 31 |  | $ | 24 |  | $ | — |  | $ | 55 |
Severance and related costs | 3 |  | 39 |  | (3) |  | 39 |
Total | $ | 34 |  | $ | 63 |  | $ | (3) |  | $ | 94 |

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