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Acquisitions
 3 Months Ended
Sep. 30, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisitions Acquisitions
Fiscal Year 2026 - Acquisition

    On August 29, 2025, the Company completed the acquisition of 100% equity interest in a Brazilian entity manufacturing rigid packaging. The purchase consideration amounted to $16 million and is subject to customary post-closing adjustments. The acquisition is part of the Company's Global Rigid Packaging Solutions reportable segment and has resulted in the recognition of acquired identifiable net assets of $15 million and goodwill of $1 million. Goodwill is not deductible for tax purposes. The fair values of the identifiable net assets acquired and goodwill are based on the Company's best estimate as of September 30, 2025, and are considered preliminary. The fair value estimates for the acquisition were based on market and cost valuation methods. The Company aims to complete the purchase price allocation as soon as practicable but no later than one year from the date of the acquisition.

    Pro forma information related to the acquisition has not been presented, as the effect of the acquisition on the Company's condensed consolidated financial statements was not material.

Fiscal Year 2025 - Acquisition of Berry Global Group, Inc.

    On November 19, 2024, Amcor plc, Aurora Spirit, Inc., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”), and Berry Global Group, Inc., a Delaware corporation (“Berry”), entered into an Agreement and Plan of Merger (the “Merger Agreement”).

    On April 30, 2025, the Company completed the Merger with Berry, a global leader in innovative packaging solutions based in the United States, acquiring 100 percent of their equity. Pursuant to the Merger Agreement, the purchase consideration of $10.4 billion, was based on the conversion of each outstanding share of Berry common stock issued (excluding shares held by Berry as treasury stock immediately prior to Merger) to 7.25 Amcor ordinary shares (and, if applicable, cash in lieu of fractional shares), fair value of converted vested Berry share-based awards at closing, fair value of converted unvested share-based awards attributable to pre-combination service, and debt required to be paid off at transaction close. In addition to the purchase consideration below, approximately $5.2 billion of debt was assumed by Amcor.

    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 Ratio7.25
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 


    The Merger with Berry positions the Company as a global leader in consumer packaging and dispensing solutions for healthcare, beauty and wellness and nutrition with a comprehensive global footprint in flexible and rigid packaging solutions and greater scale in the key regions of North America, Latin America, Asia Pacific and Europe, along with industry-leading research and development capabilities.

    The Merger with Berry was accounted for as a business combination in accordance with ASC 805, "Business Combinations," with Amcor management determining that Amcor is the accounting acquirer in the Merger. The purchase consideration was required to be allocated to the estimated fair values of identifiable assets acquired and liabilities assumed in the transaction.
    The following is a summary of the preliminary allocation of the purchase price and measurement period adjustments made in the first quarter of fiscal year 2026:

($ in millions)Initial Purchase Price AllocationMeasurement Period AdjustmentsRevised Preliminary Purchase Price Allocation
Cash and cash equivalents$555 $— $555 
Trade receivables1,313 (16)1,297 
Inventories1,543 (13)1,530 
Prepaid expenses and other current assets159 (6)153 
Property, plant, and equipment4,310 2 4,312 
Operating lease assets589 4 593 
Deferred tax assets39 — 39 
Other intangible assets6,231 (110)6,121 
Employee benefit assets31 — 31 
Other non-current assets19 (7)12 
Total identifiable assets acquired$14,789 $14,643 
Current portion of long-term debt$859 $— $859 
Short term debt1 — 1 
Trade payables624 — 624 
Accrued employee costs156 2 158 
Other current liabilities990 28 1,018 
Non-current operating lease liabilities474 4 478 
Long-term debt, less current portion4,362 — 4,362 
Deferred tax liabilities2,022 (44)1,978 
Employee benefit obligations154 — 154 
Other non-current liabilities604 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)
Goodwill5,859 144 6,003 
Net assets acquired$10,397 $10,397 

    The following table details the preliminary identifiable intangible assets acquired from Berry, their fair values and estimated useful lives:
($ in millions)Fair Value
($ in millions)		Weighted-average
Estimated Useful Life
(Years)
Customer relationships$5,385 16
Technology326 8
Other410 10
Total other intangible assets$6,121 

    The purchase price allocation is preliminary in nature and subject to adjustments, which could be material. The Company is still evaluating the fair value of acquired property, plant and equipment, intangible assets, certain income tax related items and non-controlling interest in addition to ensuring all other assets and liabilities and contingencies have been identified and recorded. Any necessary adjustments will be finalized within one year from the date of acquisition. The
preliminary allocation of the purchase price resulted in $1,689 million of goodwill for the Global Flexible Packaging Solutions Segment and $4,314 million of goodwill for the Global Rigid Packaging Solutions Segment, which is not tax deductible. The goodwill on acquisition represents the future economic benefit expected to arise from other intangible assets acquired that do not qualify for separate recognition, including assembled workforce and non-contractual relationships, as well as expected future synergies.

    The fair value measurement of tangible and intangible assets and liabilities was based on significant inputs not observable in the market and thus represent Level 3 measurements within the fair value measurement hierarchy. Level 3 fair market values were determined using a variety of information, including estimated future cash flows, appraisals and market comparables. The preliminary fair value of customer relationships was determined using an income approach methodology, specifically the multi-period excess earnings method. Key assumptions used in estimating future cash flows included revenue growth rates, long-term growth rates, projected earnings before interest, tax, depreciation and amortization ("EBITDA"), income tax rates, discount rates, and customer attrition rates.