Other Financial Information

9 Months Ended

Jun. 30, 2025

Other Financial Information [Abstract]

Accrued expenses and other current liabilities consist of the following:


	June 30, 2025		September 30, 2024
	(in millions)
Accrued salaries and benefits	$	686.7	$	620.4
Accrued contract costs	1,455.4		1,354.7
Other accrued expenses	356.1		410.6
Total	$	2,498.2	$	2,385.7

Accrued contract costs above include balances related to professional liability accruals of $835.5 million and $831.8 million as of June 30, 2025 and September 30, 2024, respectively. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees. Liabilities recorded related to accrued contract losses were not material as of June 30, 2025 and September 30, 2024. The Company did not have material revisions to estimates for contracts where revenue is recognized using the input method during the nine months ended June 30, 2025 and 2024. During the first nine months of fiscal 2025, the Company did not initiate any new transformational restructuring activities. During the first nine months of fiscal 2024, the Company incurred restructuring expenses of $80.7 million, including personnel and other costs of $15.1 million and real estate costs of $65.6 million, of which $22.4 million was accrued and unpaid at June 30, 2024.

On June 4, 2025, the Company’s Board of Directors declared a quarterly cash dividend of $0.26 per share, which was paid on July 18, 2025 to stockholders of record as of the close of business on July 2, 2025. As of June 30, 2025, accrued and unpaid dividends totaled $37.1 million and were classified within other accrued expenses on the consolidated balance sheet.