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Employee Termination and Other Charges | 6 Months Ended | 12 Months Ended
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Dec. 27, 2024 | Jun. 28, 2024
Restructuring Cost and Reserve [Line Items] |  |
Employee Termination and Other Charges | Note 13. Employee Termination and Other Charges Business Realignment The Company periodically incurs charges to realign its operations with anticipated market demand, primarily consisting of organization rationalization designed to streamline its business, reduce its cost structure and focus its resources. The Company has taken actions to reduce the amount of capital invested in facilities, including the sale-leaseback of its facility in Milpitas, California, in September 2023, as discussed in Note 10, Leases and Other Commitments of the Notes to Condensed Combined Financial Statements. The Company recorded the following net charges related to these actions for the periods presented:
|  | Six Months Ended |
|  | December 27, 2024 |  |  | December 29, 2023 |
|  | (in millions) |
Employee termination benefits |  | $ | 2 |  |  | $ | 14 |
Contract termination and other |  |  | 3 |  |  |  | — |
Gain on sale-leaseback of facility |  |  | — |  |  |  | (60 | )
Total employee termination and other charges |  | $ | 5 |  |  | $ | (46 | )
The termination benefits accrual balance as of December 27, 2024 and the periodic activity during the six months ended December 27, 2024 were not material. |
The Flash Business of Western Digital Corporation [Member] |  |
Restructuring Cost and Reserve [Line Items] |  |
Employee Termination and Other Charges |  | Note 13. Employee Termination, Asset Impairment and Other Business Realignment The Business periodically incurs charges to realign its operations with anticipated market demand, primarily consisting of organization rationalization designed to streamline its business, reduce its cost structure and focus its resources. The Business may also record credits related to gains upon the sale of property in connection with these activities. The Business recognized a loss of $5 million related to asset impairment and other charges and a gain of $60 million related to the sale and leaseback of the Milpitas facility for the fiscal year ended June 28, 2024, a loss of $1 million on the disposal of assets associated with these activities for the fiscal year ended June 30, 2023, and a gain of $9 million related to business divestitures partially offset by a $3 million loss on the disposal of assets associated with these activities for the fiscal year ended July 1, 2022. The Business recorded the following charges related to these actions:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (in millions) |
Employee termination benefits |  | $ | 15 |  |  | $ | 68 |  |  | $ | 22 |
Other charges (gains): |  |  |  |  |  |  |  |  |  |  |  |
Asset impairments and other charges (gains) |  |  | 5 |  |  |  | 1 |  |  |  | (6 | )
Gain on sale-leaseback of facility (see Note 10) |  |  | (60 | ) |  |  | — |  |  |  | — |
Total employee termination, asset impairment and other |  | $ | (40 | ) |  | $ | 69 |  |  | $ | 16 |
The following table presents an analysis of the components of the activity against the reserve, which consisted entirely of employee termination benefits, during the year ended June 28, 2024.
|  | Employee Termination Benefits |
|  | (in millions) |
Accrual balance at June 30, 2023 |  | $ | 3 |
Charges |  |  | 15 |
Cash payments |  | $ | (18 | )
Accrual balance at June 28, 2024 |  | $ | — |

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