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Income Taxes (Tables)

12 Months Ended

Oct. 03, 2025

Income Tax Disclosure [Abstract]

Schedule of Income from Continuing Operations Before Income Taxes by Source of Income

The components of Income from Continuing Operations Before Income Taxes by source of income are as follows (in thousands):

						Fiscal Year Ended
						October 3, 2025						September 27, 2024						September 29, 2023
United States(1)						$	292,770					$	234,926					$	119,543
Non-United States(2)						137,686						129,939						443,981
						$	430,456					$	364,865					$	563,524

(1)			Fiscal 2024 includes gains from sale of equity investments (see Note 1).
(2)			Fiscal 2023 includes gains from sale of equity investments (see Note 1).

Schedule of Provision for Income Taxes

The Provision for Income Taxes from Continuing Operations consists of the following (in thousands):

						Fiscal Year Ended
						October 3, 2025						September 27, 2024						September 29, 2023
Current:
Federal						$	44,903					$	68,903					$	(5,119)
State and local						7,645						14,565						4,916
Non-United States						36,819						26,827						16,471
						89,367						110,295						16,268
Deferred:
Federal(1)						23,574						(15,761)						90,769
State and local						12,675						2,915						7,199
Non-United States						(22,030)						5,523						2,190
						14,219						(7,323)						100,158
						$	103,586					$	102,972					$	116,426

(1) Fiscal 2023 deferred tax expense is elevated due to the utilization of tax credit carryforward assets.

Schedule of Effective Income Tax Rate Reconciliation

The Provision for Income Taxes from Continuing Operations varies from the amount determined by applying the United States Federal statutory rate to Income from Continuing Operations Before Income Taxes as a result of the following (all percentages are as a percentage of Income from Continuing Operations Before Income Taxes):

						Fiscal Year Ended
						October 3, 2025						September 27, 2024						September 29, 2023
United States statutory income tax rate						21.0		%				21.0		%				21.0		%
Increase (decrease) in taxes, resulting from:
State income taxes, net of Federal tax benefit						3.7						3.8						1.7
Foreign taxes						2.8						3.3						1.7
Reduction of foreign valuation allowances						(4.9)						(0.7)						(0.6)
Permanent book/tax differences						0.3						2.6						(0.8)
Uncertain tax positions						3.4						0.4						0.8
Foreign tax credit valuation allowance						0.7						0.3						(0.8)
Sale of investments(1)						—						—						(0.5)
Tax credits & other						(2.9)						(2.5)						(1.8)
Effective income tax rate						24.1		%				28.2		%				20.7		%

(1) Includes mainly capital tax gains related to the sale of the Company's equity investment in AIM Services Co., Ltd. offset by capital tax losses in certain investments in foreign entities.

Schedule of Components of Deferred Taxes

As of October 3, 2025 and September 27, 2024, the components of Deferred Income Taxes are as follows (in thousands):

						October 3, 2025						September 27, 2024
Deferred tax liabilities:
Derivatives						$	4,235					$	12,816
Property and equipment						40,493						2,023
Other intangible assets, including goodwill						605,608						580,138
Operating Lease Right-of-use Assets						53,711						46,729
Computer software costs and other						18,264						23,283
Gross deferred tax liability						722,311						664,989
Deferred tax assets:
Investments						9,148						8,721
Inventory						3,685						6,261
Insurance						16,785						14,670
Employee compensation and benefits						100,563						93,102
Accruals and allowances						15,000						17,716
Operating lease liabilities						62,182						56,532
NOL/credit carryforwards and other						198,944						193,152
Gross deferred tax asset, before valuation allowances						406,307						390,154
Valuation allowances						(62,276)						(80,552)
Net deferred tax liability						$	378,280					$	355,387

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.

Schedule of Reconciliation of the Beginning and Ending Amount of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits follows (in thousands):

			October 3, 2025						September 27, 2024
Balance, beginning of year			$	70,188					$	69,128
Additions based on tax positions taken in the current year			—						754
Additions for tax positions taken in prior years			22,144						3,370
Reductions for remeasurements, settlements and payments			—						(1,493)
Reductions due to statute expiration			(3,727)						(1,571)
Balance, end of year			$	88,605					$	70,188

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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