XML 43 R31.htm IDEA: XBRL DOCUMENT v3.26.1

Segment Information (Tables)

6 Months Ended

Apr. 03, 2026

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The Company’s segment revenues were as follows:

			Three Months Ended												Six Months Ended
(Amounts in millions)			April 3, 2026						March 28, 2025						April 3, 2026						March 28, 2025
DS			$	1,468					$	1,340					$	2,805					$	2,626
GES			2,010						2,151						3,910						4,281
Total			$	3,478					$	3,491					$	6,715					$	6,907

The following table reconciles segment Adjusted EBITDA to net income attributable to common shareholders:

			Three months ended																																				Six months ended
			April 3, 2026																		March 28, 2025																		April 3, 2026																		March 28, 2025
(Amounts in millions)			DS						GES						Total						DS						GES						Total						DS						GES						Total						DS						GES						Total
Revenues			$	1,468					$	2,010					$	3,478					$	1,340					$	2,151					$	3,491					$	2,805					$	3,910					$	6,715					$	2,626					$	4,281					$	6,907
Cost of revenues			(1,316)						(1,817)						(3,133)						(1,177)						(1,947)						(3,124)						(2,501)						(3,543)						(6,044)						(2,314)						(3,865)						(6,179)
Other segment expenses (1)			(47)						(23)						(70)						(56)						(43)						(99)						(96)						(37)						(133)						(105)						(93)						(198)
Adjusted EBITDA attributable to Amentum Holdings, Inc.			105						170						275						107						161						268						208						330						538						207						323						530
Depreciation															(6)																		(9)																		(18)																		(18)
Amortization of intangibles															(94)																		(120)																		(188)																		(240)
Interest expense and other, net															(73)																		(86)																		(147)																		(173)
Non-controlling interests															—																		(2)																		—																		7
Acquisition, transaction and integration costs (2)															(16)																		(21)																		(27)																		(30)
Utilization of fair market value adjustments (3)															—																		(1)																		(1)																		1
Stock-based compensation (4)															(8)																		(5)																		(15)																		(8)
Income before income taxes															78																		24																		142																		69
Provision for income taxes															(24)																		(22)																		(44)																		(46)
Net income including non-controlling interests															54																		2																		98																		23
Net income attributable to non-controlling interests															—																		2																		—																		(7)
Net income attributable to common shareholders															$	54																	$	4																	$	98																	$	16

(1)    Represents the difference between segment revenues, costs of revenues, and Adjusted EBITDA attributable to Amentum Holdings, Inc. Other segment expenses primarily includes selling, general, and administrative expenses, and equity earnings of non-consolidated subsidiaries and excludes certain discrete items that are not considered in the evaluation of ongoing performance.

(2)    Represents acquisition, transaction and integration costs, including severance, retention, and other adjustments related to acquisition and integration activities.

(3)    Represents the periodic utilization of the fair market value adjustments assigned to certain equity method investments and non-controlling interests based on the remaining period of performance for the related contract.

(4)    Represents non-cash compensation expenses recognized for stock-based arrangements.

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration