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Schedule II - Valuation and Qualifying Accounts and Reserves
12 Months Ended
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, 2025September 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.