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

9 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Comprehensive Income

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

			Three Months Ended
			June 30, 2023												July 1, 2022
			Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount
Net income									$	338,555											$	40,481
Foreign currency translation adjustments			8,353			(2,676)			5,677						(54,183)			3,807			(50,376)
Fair value of cash flow hedges			23,825			(6,195)			17,630						18,765			(4,879)			13,886
Share of equity investee's comprehensive income			11,126			(4,918)			6,208						632			—			632
Other comprehensive income (loss)			43,304			(13,789)			29,515						(34,786)			(1,072)			(35,858)
Comprehensive income									368,070												4,623
Less: Net income attributable to noncontrolling interests									71												152
Comprehensive income attributable to Aramark stockholders									$	367,999											$	4,471
			Nine Months Ended
			June 30, 2023												July 1, 2022
			Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount
Net income									$	468,088											$	118,733
Pension plan adjustments			—			—			—						2,480			(701)			1,779
Foreign currency translation adjustments			56,080			(5,410)			50,670						(58,114)			7,040			(51,074)
Fair value of cash flow hedges			(14,736)			3,831			(10,905)						145,096			(37,725)			107,371
Share of equity investee's comprehensive income			10,616			(4,918)			5,698						1,327			—			1,327
Other comprehensive income			51,960			(6,497)			45,463						90,789			(31,386)			59,403
Comprehensive income									513,551												178,136
Less: Net (loss) income attributable to noncontrolling interests									(588)												45
Comprehensive income attributable to Aramark stockholders									$	514,139											$	178,091

Schedule of Accumulated Other Comprehensive Loss

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

			June 30, 2023						September 30, 2022
Pension plan adjustments			$	(7,210)					$	(7,210)
Foreign currency translation adjustments			(162,718)						(213,388)
Cash flow hedges			103,820						114,725
Share of equity investee's accumulated other comprehensive loss			—						(5,698)
			$	(66,108)					$	(111,571)

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-20

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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
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 1
-Section 45
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1

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