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Schedule II - Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Oct. 03, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule of Valuation and Qualifying Accounts Disclosure | Rollforward of the valuation allowance is as follows (in thousands):
|  | October 3, 2025 |  | September 27, 2024
Balance, beginning of year |  | $ | (80,552) |  |  | $ | (78,194) |
Additions(1) |  | (9,743) |  |  | (5,810) |
Subtractions(2) |  | 28,019 |  |  | 3,452 |
Balance, end of year |  | $ | (62,276) |  |  | $ | (80,552) |
(1) | The Additions in fiscal 2025 are driven by valuation allowances recorded related to additional deferred tax assets recognized in the FSS International segment, while Additions in fiscal 2024 were driven by a valuation allowance recorded related to pension assets in the FSS International segment.
(2) | The Subtractions in fiscal 2025 and 2024 in part are driven by the reversal of a valuation allowance at a subsidiary in the FSS International segment based on future taxable income expected due to acquisitions of businesses. Fiscal 2025 also included the reversal of a valuation allowance at a subsidiary in the FSS International segment due to sustained profitability.
ARAMARK AND SUBSIDIARIES SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS AND RESERVES FOR THE FISCAL YEARS ENDED OCTOBER 3, 2025, SEPTEMBER 27, 2024 AND SEPTEMBER 29, 2023
(in thousands) |  | Balance, Beginning of Period |  | Charge to Income (1) |  | Write-offs and Other (2) |  | Balance, End of Period
Description |  |  |  |  |  |  |  |
Fiscal Year 2025 |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 34,259 |  |  | $ | 8,231 |  |  | $ | (10,762) |  |  | $ | 31,728 |
Fiscal Year 2024 |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 31,506 |  |  | $ | 20,102 |  |  | $ | (17,349) |  |  | $ | 34,259 |
Fiscal Year 2023 |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 27,288 |  |  | $ | 17,573 |  |  | $ | (13,355) |  |  | $ | 31,506 |
(1) | Represents an increase in the reserve for estimated future credit losses charged to expense.
(2) | Amounts determined not to be collectible and charged against the reserve and translation. These amounts do not impact the Consolidated Statements of Income.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-5 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4 + Details
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