XML 40 R28.htm IDEA: XBRL DOCUMENT
v3.25.3

Acquisitions (Tables) | 3 Months Ended
--- | ---
Sep. 30, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Schedule of Fair Value of Consideration Exchanged | The following table summarizes the fair value of consideration exchanged:
($ in millions, except price per share)
Berry shares outstanding at April 30, 2025 (in millions) | 117
Share Exchange Ratio | 7.25
Price per Share (Based on Amcor’s closing share price on April 30, 2025) | $ | 9.33 |
Total equity consideration issued to legacy Berry shareholders | $ | 7,897 |
Issuance of replacement equity awards | $ | 310 |
Repayment of outstanding Berry indebtedness upon consummation of Merger | $ | 2,190 |
Total consideration | $ | 10,397 |
Schedule of Allocation of Fair Value of Net Assets Acquired |
($ in millions) | Initial Purchase Price Allocation | Measurement Period Adjustments | Revised Preliminary Purchase Price Allocation
Cash and cash equivalents | $ | 555 |  | $ | — |  | $ | 555 |
Trade receivables | 1,313 |  | (16) |  | 1,297 |
Inventories | 1,543 |  | (13) |  | 1,530 |
Prepaid expenses and other current assets | 159 |  | (6) |  | 153 |
Property, plant, and equipment | 4,310 |  | 2 |  | 4,312 |
Operating lease assets | 589 |  | 4 |  | 593 |
Deferred tax assets | 39 |  | — |  | 39 |
Other intangible assets | 6,231 |  | (110) |  | 6,121 |
Employee benefit assets | 31 |  | — |  | 31 |
Other non-current assets | 19 |  | (7) |  | 12 |
Total identifiable assets acquired | $ | 14,789 |  |  | $ | 14,643 |
Current portion of long-term debt | $ | 859 |  | $ | — |  | $ | 859 |
Short term debt | 1 |  | — |  | 1 |
Trade payables | 624 |  | — |  | 624 |
Accrued employee costs | 156 |  | 2 |  | 158 |
Other current liabilities | 990 |  | 28 |  | 1,018 |
Non-current operating lease liabilities | 474 |  | 4 |  | 478 |
Long-term debt, less current portion | 4,362 |  | — |  | 4,362 |
Deferred tax liabilities | 2,022 |  | (44) |  | 1,978 |
Employee benefit obligations | 154 |  | — |  | 154 |
Other non-current liabilities | 604 |  | 7 |  | 611 |
Total liabilities assumed | $ | 10,246 |  |  | $ | 10,243 |
Net identifiable assets acquired | $ | 4,543 |  |  | $ | 4,400 |
Fair value of non-controlling interest | (5) |  | (1) |  | $ | (6) |
Goodwill | 5,859 |  | 144 |  | 6,003 |
Net assets acquired | $ | 10,397 |  |  | $ | 10,397 |
Schedule of Acquired Finite-Lived Intangible Assets by Major Class |
($ in millions) | Fair Value ($ in millions) | Weighted-average Estimated Useful Life (Years)
Customer relationships | $ | 5,385 |  | 16
Technology | 326 |  | 8
Other | 410 |  | 10
Total other intangible assets | $ | 6,121 |  |

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

X
- Definition Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-1 + Details
Name: | us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration