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Basis of Presentation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Apr. 02, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Comprehensive Income (Loss)

The summary of the components of comprehensive (loss) income is as follows (in thousands):

			Three Months Ended
			April 2, 2021												March 27, 2020
			Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount
Net loss									$	(77,663)											$	(202,021)
Pension plan adjustments			—			—			—						(286)			—			(286)
Foreign currency translation adjustments			(3,486)			2,751			(735)						(41,579)			(314)			(41,893)
Fair value of cash flow hedges			24,403			(6,345)			18,058						(89,083)			23,162			(65,921)
Share of equity investee's comprehensive income (loss)			748			—			748						(145)			—			(145)
Other comprehensive income (loss)			21,665			(3,594)			18,071						(131,093)			22,848			(108,245)
Comprehensive loss									(59,592)												(310,266)
Less: Net (loss) income attributable to noncontrolling interest									(87)												239
Comprehensive loss attributable to Aramark stockholders									$	(59,505)											$	(310,505)
			Six Months Ended
			April 2, 2021												March 27, 2020
			Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount
Net loss									$	(159,043)											$	(56,138)
Pension plan adjustments			(975)			—			(975)						(571)			—			(571)
Foreign currency translation adjustments			24,198			1,249			25,447						(27,225)			(83)			(27,308)
Fair value of cash flow hedges			36,726			(9,549)			27,177						(79,957)			20,789			(59,168)
Share of equity investee's comprehensive income			528			—			528						2			—			2
Other comprehensive income (loss)			60,477			(8,300)			52,177						(107,751)			20,706			(87,045)
Comprehensive loss									(106,866)												(143,183)
Less: Net (loss) income attributable to noncontrolling interest									(224)												361
Comprehensive loss attributable to Aramark stockholders									$	(106,642)											$	(143,544)

Schedule of Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss consists of the following (in thousands):

			April 2, 2021						October 2, 2020
Pension plan adjustments			$	(73,866)					$	(72,891)
Foreign currency translation adjustments			(110,490)						(135,937)
Cash flow hedges			(60,421)						(87,598)
Share of equity investee's accumulated other comprehensive loss			(10,304)						(10,832)
			$	(255,081)					$	(307,258)

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- References

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669686-108580

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121641772&loc=d3e526-108580

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