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

12 Months Ended

Oct. 03, 2025

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
			October 3, 2025												September 27, 2024												September 29, 2023
			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									$	326,870											$	261,893											$	673,530
Pension plan adjustments			67			1,716			1,783						(12,904)			1,836			(11,068)						(7,960)			929			(7,031)
Foreign currency translation adjustments			(12,312)			—			(12,312)						18,082			—			18,082						28,136			(7,863)			20,273
Cash flow hedges:
Unrealized gain (loss) arising during the period			11,159			(2,901)			8,258						(22,016)			5,724			(16,292)						51,541			(13,401)			38,140
Reclassification adjustments			(44,160)			11,482			(32,678)						(76,150)			19,799			(56,351)						(59,117)			15,371			(43,746)
Share of equity investee's comprehensive income			—			—			—						—			—			—						10,616			(4,918)			5,698
Other comprehensive (loss) income			(45,246)			10,297			(34,949)						(92,988)			27,359			(65,629)						23,216			(9,882)			13,334
Comprehensive income									291,921												196,264												686,864
Less: Net income (loss) attributable to noncontrolling interests									476												(629)												(578)
Comprehensive income attributable to Aramark stockholders									$	291,445											$	196,893											$	687,442

Schedule of Accumulated Other Comprehensive Loss

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

			October 3, 2025						September 27, 2024
Pension plan adjustments			$	(18,450)					$	(20,233)
Foreign currency translation adjustments			(161,012)						(148,700)
Cash flow hedges			12,056						36,476
			$	(167,406)					$	(132,457)

Schedule of Components of Inventories

The components of inventories are as follows: 

						October 3, 2025						September 27, 2024
Food						95.6		%				95.9		%
Parts, supplies and novelties						4.4		%				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):

						October 3, 2025						September 27, 2024
Prepaid Insurance						$	16,849					$	12,660
Prepaid Taxes and Licenses						7,571						7,282
Current Income Tax Asset						26,803						3,829
Marketable Securities(1)						—						42,342
Restricted Cash(2)						68,049						60,130
Other Prepaid Expenses						135,370						123,307
						$	254,642					$	249,550

(1)			Marketable securities represent held-to-maturity debt securities with original maturities greater than three months, which are maturing within one year.
(2)			Within the FSS International segment, the Company receives certain cash on behalf of the Company's clients, which is contractually restricted from withdrawal and usage.

Schedule of Other Assets

Other Assets

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

						October 3, 2025						September 27, 2024
Cost to fulfill - Client(1)						$	75,976					$	80,441
Long-term receivables						40,876						35,772
Miscellaneous investments(2)						132,396						121,331
Computer software costs, net(3)						149,390						144,878
Interest rate swap agreements(4)						20,262						41,158
Employee sales commissions(5)						38,133						35,857
Other(6)						139,640						114,717
						$	596,673					$	574,154

(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 8).
(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.
(4)			Interest rate swap agreements represent receivables under cash flow hedging agreements based on current forward interest rates (see Note 6).
(5)			Employee sales commissions represent commission payments made to employees related to new or retained business contracts (see Note 8).
(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 Supplier Finance Program

The rollforward of the Company's outstanding payment obligations to financial institutions under these programs is as follows (in thousands):

Obligations outstanding at September 27, 2024			$	2,576
Additions			25,921
Settlements			(23,773)
Obligations outstanding at October 3, 2025			$	4,724

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):

						October 3, 2025						September 27, 2024
Deferred income(1)						$	379,274					$	370,800
Accrued client expenses						244,261						220,387
Accrued taxes						70,727						67,205
Accrued insurance(2) and interest						158,071						160,133
Other						537,330						464,317
						$	1,389,663					$	1,282,842

(1)			Includes consideration received in advance from customers prior to the service being performed ($362.3 million and $352.5 million) or from vendors prior to the goods being consumed ($17.0 million and $18.3 million) in fiscal 2025 and fiscal 2024, 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):

						October 3, 2025						September 27, 2024
Deferred compensation						$	237,796					$	225,529
Pension-related liabilities						9,249						10,249
Interest rate swap agreements(1)						3,972						—
Insurance reserves(2)						141,829						135,767
Other noncurrent liabilities						162,307						118,587
						$	555,153					$	490,132

(1)			A number of interest rate swaps moved from asset positions as of September 27, 2024 to liability positions as of October 3, 2025 due to changes in forward interest rates (see Note 6).
(2)			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)						October 3, 2025						September 27, 2024						September 29, 2023
Interest paid						$	328.9					$	333.5					$	408.3
Income taxes paid						116.5						116.2						46.0

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