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Segment Information | 6 Months Ended
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Mar. 27, 2026
Segment Reporting [Abstract] |
Segment Information | Segment Information The Company's two operating segments are comprised of Infrastructure and Advanced Facilities ("I&AF") and its majority investment in PA Consulting. Subsequent to the Separation Transaction, the SpinCo businesses are now presented as discontinued operations for all periods and therefore not reflected in the segment disclosures below. For further information, refer to Note 14- Discontinued Operations. The Company’s Chief Executive Officer is the Chief Operating Decision Maker (“CODM”) and evaluates the performance of and makes appropriate resource allocations to each of the segments. For purposes of the Company’s goodwill impairment testing, it has been determined that the Company’s operating segments are also its reporting units based on management’s conclusion that the components comprising each of its operating segments share similar economic characteristics and meet the aggregation criteria for reporting units in accordance with ASC 350, Intangibles-Goodwill and Other. Financial information for each segment is reviewed by the CODM to assess performance and make decisions regarding the allocation of resources. The CODM evaluates the operating performance of our operating segments using segment operating profit. The Company incurs certain SG&A that relate to its business as a whole which are not allocated to the segments. The CODM does not review segment assets as a measure of segment performance. The following tables present total revenues, direct cost of contracts, selling, general and administrative expenses and segment operating profit from continuing operations for each reportable segment (in thousands) and includes a reconciliation of segment operating profit to total U.S. GAAP operating profit by including certain corporate-level expenses, Restructuring and other charges (as defined in Note 16- Restructuring and Other Charges) and transaction and integration costs (in thousands) for the three and six months ended:
| For the three months ended |  | For the six months ended
| March 27, 2026 |  | March 27, 2026
| Infrastructure & Advanced Facilities |  | PA Consulting |  | Total |  | Infrastructure & Advanced Facilities |  | PA Consulting |  | Total
Revenues from External Customers (1) | $ | 3,336,307 |  |  | $ | 358,574 |  |  | $ | 3,694,881 |  |  | $ | 6,275,155 |  |  | $ | 713,007 |  |  | $ | 6,988,162 |
Direct cost of contracts (2) | (2,666,239) |  |  | (233,749) |  |  | (2,899,988) |  |  | (4,959,401) |  |  | (468,618) |  |  | (5,428,019) |
Selling, general and administrative expenses (2) | (444,845) |  |  | (44,961) |  |  | (489,806) |  |  | (875,789) |  |  | (79,633) |  |  | (955,422) |
Segment Operating Profit (1) | $ | 225,223 |  |  | $ | 79,864 |  |  | $ | 305,087 |  |  | $ | 439,965 |  |  | $ | 164,756 |  |  | $ | 604,721 |
Restructuring, Transaction and Other Charges (3) |  |  |  |  | (352,200) |  |  |  |  |  |  | (381,277) |
Amortization of Intangible Assets |  |  |  |  | (34,063) |  |  |  |  |  |  | (72,059) |
Total U.S. GAAP Operating Profit |  |  |  |  | $ | (81,176) |  |  |  |  |  |  | $ | 151,385 |
Total Other (Expense) Income, net (4) |  |  |  |  | (49,430) |  |  |  |  |  |  | (75,769) |
Earnings from Continuing Operations Before Taxes |  |  |  |  | $ | (130,606) |  |  |  |  |  |  | $ | 75,616 |
(1) | The three and six months ended March 27, 2026 I&AF revenue and operating profit in comparison to the corresponding periods for fiscal 2025 reflected lower charges in connection with the Consolidated JV Matter (as defined below).
(2) | Direct cost of contracts and SG&A are considered to be significant segment expense categories as amounts align with, or are easily computable from, the segment-level information regularly provided to the CODM.
(3) | The three and six months ended March 27, 2026 included $214.9 million and $237.5 million, respectively, in charges for certain subsidiary level compensation based agreements as well as $120.4 million and $122.7 million, respectively, in costs relating to the PA Consulting Transaction, $123.9 million of which represents consideration to be distributed to PA Consulting employees as compensation expense. The three and six months ended March 27, 2026 included $7.6 million and $9.9 million, respectively, in restructuring and other charges relating to the Separation Transaction (primarily professional services and employee separation costs), as well as $6.5 million and $8.3 million, respectively, in restructuring and other charges relating to the PA Consulting Transaction (primarily professional services and dedicated internal personnel).
(4) | The three and six months ended March 27, 2026 included a $20.5 million loss on the foreign exchange forward contract in connection with the PA Consulting Transaction (see Note 17- Commitments and Contingencies and Derivative Financial Instruments).
| For the Three Months Ended |  | For the six months ended
| March 28, 2025 |  | March 28, 2025
| Infrastructure & Advanced Facilities |  | PA Consulting |  | Total |  | Infrastructure & Advanced Facilities |  | PA Consulting |  | Total
Revenues from External Customers (1) | $ | 2,602,753 |  |  | $ | 307,662 |  |  | $ | 2,910,415 |  |  | $ | 5,228,961 |  |  | $ | 614,410 |  |  | $ | 5,843,371 |
Direct cost of contracts (2) | (1,980,582) |  |  | (191,488) |  |  | (2,172,070) |  |  | (4,000,277) |  |  | (383,482) |  |  | (4,383,759) |
Selling, general and administrative expenses (2) | (418,906) |  |  | (48,827) |  |  | (467,733) |  |  | (815,145) |  |  | (96,844) |  |  | (911,989) |
Segment Operating Profit (1) | $ | 203,265 |  |  | $ | 67,347 |  |  | $ | 270,612 |  |  | $ | 413,539 |  |  | $ | 134,084 |  |  | $ | 547,623 |
Restructuring, Transaction and Other Charges (3) |  |  |  |  | (23,924) |  |  |  |  |  |  | (53,856) |
Amortization of Intangible Assets |  |  |  |  | (38,040) |  |  |  |  |  |  | (76,701) |
Total U.S. GAAP Operating Profit |  |  |  |  | $ | 208,648 |  |  |  |  |  |  | $ | 417,066 |
Total Other (Expense) Income, net (4) |  |  |  |  | (152,825) |  |  |  |  |  |  | (308,095) |
Earnings from Continuing Operations Before Taxes |  |  |  |  | $ | 55,823 |  |  |  |  |  |  | $ | 108,971 |
(1) |  | The three and six months ended March 28, 2025 I&AF revenue and operating profit were impacted by a reserve in connection with an unfavorable interim ruling against a consolidated joint venture in which the Company holds a 50% interest (the "Consolidated JV Matter"), with the noncontrolling partner’s share included in noncontrolling interests in the Consolidated Statements of Earnings for the respective period.
(2) |  | Direct cost of contracts and SG&A are considered to be significant segment expense categories as amounts align with, or are easily computable from, the segment-level information regularly provided to the CODM.
(3) |  | The three and six months ended March 28, 2025 included $10.2 million and $25.1 million, respectively, in restructuring and other charges relating to the Separation Transaction (primarily professional services and employee separation costs), as well as $8.0 million and $13.9 million, respectively, in charges for certain subsidiary level compensation based agreements. The three and six months ended March 28, 2025 included approximately $8.4 million and $16.2 million, respectively, in charges associated with the Company's TSA with Amentum.
(4) |  | The three and six months ended March 28, 2025 included $109.5 million and $254.7 million, respectively, in mark-to-market losses and other related charges associated with our former investment in Amentum stock in connection with the Separation Transaction, as well as $10.3 million and $21.7 million, respectively, in income associated with the Company's TSA with Amentum (see Note 14- Discontinued Operations). The three and six months ended March 28, 2025 included $20.5 million in discounts and expenses associated with the Equity for-Debt Transaction (see Note 12- Borrowings and Note 14- Discontinued Operations).

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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