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Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 27, 2024

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):

			Fiscal Year Ended
			September 27, 2024												September 29, 2023												September 30, 2022
			Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount
Net income									$	261,893											$	673,530											$	194,177
Pension plan adjustments			(12,904)			1,836			(11,068)						(7,960)			929			(7,031)						26,184			(9,071)			17,113
Foreign currency translation adjustments			18,082			—			18,082						28,136			(7,863)			20,273						(96,783)			10,407			(86,376)
Cash flow hedges:
Unrealized (loss) gain arising during the period			(22,016)			5,724			(16,292)						51,541			(13,401)			38,140						193,616			(50,340)			143,276
Reclassification adjustments			(76,150)			19,799			(56,351)						(59,117)			15,371			(43,746)						27,970			(7,272)			20,698
Share of equity investee's comprehensive income			—			—			—						10,616			(4,918)			5,698						1,729			—			1,729
Other comprehensive (loss) income			(92,988)			27,359			(65,629)						23,216			(9,882)			13,334						152,716			(56,276)			96,440
Comprehensive income									196,264												686,864												290,617
Less: Net loss attributable to noncontrolling interests									(629)												(578)												(307)
Comprehensive income attributable to Aramark stockholders									$	196,893											$	687,442											$	290,924

Schedule of Accumulated Other Comprehensive Loss

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

			September 27, 2024						September 29, 2023
Pension plan adjustments			$	(20,233)					$	(14,241)
Foreign currency translation adjustments			(148,700)						(193,115)
Cash flow hedges			36,476						109,119
			$	(132,457)					$	(98,237)

Schedule of Components of Inventories

The components of inventories are as follows: 

						September 27, 2024						September 29, 2023
Food						95.9		%				95.9		%
Parts, supplies and novelties						4.1		%				4.1		%
						100.0		%				100.0		%

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets

The following table presents details of "Prepayments and other current assets" as presented in the Consolidated Balance Sheets (in thousands):

						September 27, 2024						September 29, 2023
Prepaid Insurance						$	12,660					$	18,308
Prepaid Taxes and Licenses						7,282						8,161
Current Income Tax Asset						3,829						10,198
Marketable Securities(1)						42,342						110,714
Other Prepaid Expenses						183,437						150,138
						$	249,550					$	297,519

(1) Marketable securities represent held-to-maturity debt securities with original maturities greater than three months, which are maturing within one year.

Schedule of Other Assets

Other Assets

The following table presents details of "Other Assets" as presented in the Consolidated Balance Sheets (in thousands):

						September 27, 2024						September 29, 2023
Cost to fulfill - Client(1)						$	80,441					$	92,458
Long-term receivables						35,772						22,560
Miscellaneous investments(2)						121,331						157,568
Computer software costs, net(3)						144,878						159,732
Interest rate swap agreements(4)						41,158						147,458
Employee sales commissions(5)						35,857						33,989
Other(6)						114,717						114,913
						$	574,154					$	728,678

(1)			Cost to fulfill - Client represent payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation (see Note 9).
(2)			Miscellaneous investments represent investments in 50% or less owned entities.
(3)			Computer software costs, net represent capitalized costs incurred to purchase or develop software for internal use and are amortized over the estimated useful life of the software, generally a period of three to 10 years. During fiscal 2023, the Company recorded a computer software impairment charge of $8.2 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income.
(4)			Interest rate swap agreements represent receivables under cash flow hedging agreements based on current forward interest rates (see Note 7).
(5)			Employee sales commissions represent commission payments made to employees related to new or retained business contracts (see Note 9).
(6)			Other consists primarily of noncurrent deferred tax assets, pension assets, deferred financing costs on certain revolving credit facilities and other noncurrent assets.

Schedule of Accrued Liabilities

Other Accrued Expenses and Liabilities

The following table presents details of "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets (in thousands):

						September 27, 2024						September 29, 2023
Deferred income(1)						$	370,800					$	350,200
Accrued client expenses						220,387						208,336
Accrued taxes						67,205						79,884
Accrued insurance(2) and interest						160,133						186,783
Other						464,317						463,251
						$	1,282,842					$	1,288,454

(1)			Includes consideration received in advance from customers prior to the service being performed ($352.5 million and $329.9 million) or from vendors prior to the goods being consumed ($18.3 million and $20.3 million) in fiscal 2024 and fiscal 2023, respectively.
(2)			The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Schedule of Other Noncurrent Liabilities

Other Noncurrent Liabilities

The following table presents details of "Other Noncurrent Liabilities" as presented in the Consolidated Balance Sheets (in thousands):

						September 27, 2024						September 29, 2023
Deferred compensation						225,529						211,892
Pension-related liabilities						10,249						9,573
Insurance reserves(1)						135,767						147,641
Other noncurrent liabilities						118,587						134,023
						$	490,132					$	503,129

(1) The Company is self-insured for certain obligations for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Schedule of Cash Flow, Supplemental Disclosures

Supplemental Cash Flow Information

						Fiscal Year Ended
(in millions)						September 27, 2024						September 29, 2023						September 30, 2022
Interest paid						$	333.5					$	408.3					$	328.7
Income taxes paid						116.2						46.0						12.2

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