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Discontinued Operations | 12 Months Ended
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Oct. 03, 2025
Discontinued Operations and Disposal Groups [Abstract] |
Discontinued Operations | DISCONTINUED OPERATIONS: On September 30, 2023, the Company completed the separation and distribution of its Uniform segment into an independent publicly traded company, Vestis. The separation was structured as a tax free spin-off, which occurred by way of a pro rata distribution to Aramark stockholders. Each of the Aramark stockholders received one share of Vestis common stock for every two shares of Aramark common stock held of record as of the close of business on September 20, 2023. Vestis is now an independent public company under the symbol “VSTS” on the NYSE. In connection with the separation and distribution, the Company entered into or adopted several agreements that provide a framework for the relationship between the Company and Vestis, including, but not limited to the following: Separation and Distribution Agreement - governs the rights and obligations of the parties regarding the distribution following the completion of the separation, including the transfer of assets and assumption of liabilities, and establishes certain rights and obligations between the Company and Vestis following the distribution, including procedures with respect to claims subject to indemnification and related matters. Transition Services Agreement - governs services between the Company and Vestis and their respective affiliates to provide each other on an interim, transitional basis, various services, including, but not limited to, administrative, information technology and cybersecurity support services and certain finance, treasury, tax and governmental function services. Under the terms of the agreement, the services terminated at the end of fiscal 2025. Tax Matters Agreement - governs the parties’ respective rights, responsibilities and obligations with respect to tax liabilities and benefits, tax attributes, the preparation and filing of tax returns, the control of audits and other tax proceedings and other matters regarding taxes. Employee Matters Agreement - governs the allocation of liabilities and responsibilities relating to employment matters, employee compensation and benefits plans and programs and other related matters. Under these agreements, the Company provided certain services to Vestis following the separation and distribution. The agreements did not provide the Company with the ability to influence the operating or financial policies of Vestis subsequent to the separation date. During the fiscal year ended September 27, 2024, the value of the services provided to Vestis were $10.9 million. During the fiscal year ended October 3, 2025, the value of the services provided to Vestis were immaterial to the Company's financial statements with no outstanding receivables balance as of October 3, 2025. The historical results of the Uniform segment have been reflected as discontinued operations in the Company's consolidated financial statements for all periods prior to the separation and distribution on September 30, 2023. Details of "Income from Discontinued Operations, net of tax" are as follows (in thousands):
| Fiscal Year Ended |
| September 29, 2023 |
Revenue | $ | 2,770,645 |  |
Costs and Expenses: |  |
Cost of services provided (exclusive of depreciation and amortization) | 2,263,133 |  |
Depreciation and amortization | 136,505 |  |
Selling and general corporate expenses | 133,109 |  |
Total costs and expenses | 2,532,747 |  |
Operating income | 237,898 |  |
Gain on Equity Investments, net | (51,831) |  |
Interest Expense, net | 2,109 |  |
Income from Discontinued Operations Before Income Taxes | 287,620 |  |
Provision for Income Taxes from Discontinued Operations | 61,188 |  |
Income from Discontinued Operations, net of tax | $ | 226,432 |  |
During the fiscal year ended September 29, 2023, the Company incurred charges of $51.1 million related to the Company's separation and distribution of its Uniform segment, including salaries and benefits, recruiting and relocation costs, accounting and legal related expenses, branding and other costs, of which $31.2 million were recorded within "Income from Discontinued Operations, net of tax" and $19.9 million were recorded within "Selling and general corporate expenses" on the Consolidated Statements of Income. During the fiscal year ended September 27, 2024, the Company incurred $20.0 million of transaction fees related to the separation and distribution of its Uniform segment and $8.8 million of charitable contribution expense for the contribution of Vestis shares to a donor advised fund in order to fund charitable contributions, which were recorded within "Selling and general corporate expenses" on the Consolidated Statements of Income. In the fourth quarter of fiscal 2023, the Uniform legal entity entered into the Uniform credit agreement. The Uniform credit agreement included a revolving credit facility, a United States dollar denominated term loan in the amount of $800.0 million due September 2025 and a United States dollar denominated term loan in the amount of $700.0 million due September 2028. Also in the fourth quarter of fiscal 2023, the Uniform legal entity paid a cash dividend to the Company of $1,456.7 million. On October 2, 2023, the Company used the proceeds from the cash dividend, along with cash on hand, to repay the $1,500.0 million 6.375% Senior Notes due May 1, 2025 (the "6.375% 2025 Notes") (see Note 5). The Company recorded its distribution of Vestis' net assets as a change in "Retained Earnings" in the Consolidated Balance Sheets and Consolidated Statements of Stockholders' Equity as of September 27, 2024. The amount recorded reflected the carrying amounts, as of September 29, 2023, of the net assets distributed offset by the holdback of Vestis shares upon distribution of $8.8 million, net cash received from Vestis post-separation of $6.1 million and other adjustments of $1.1 million. The Company also recorded a net decrease to "Accumulated other comprehensive loss" of $31.4 million to derecognize foreign currency translation adjustments and pension plan adjustments which were attributable to Vestis (see Note 1).

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent + Details
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