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Restructuring (Tables) | 9 Months Ended
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Jun. 30, 2026
Restructuring and Related Activities [Abstract] |
Restructuring Activities and Related Reserves | Details of all restructuring activities and related reserves during the three and nine months ended June 30, 2026 were as follows:
|  | Severance and Employee Benefits |  |  | Non-Cash Asset Impairment and Accelerated Depreciation |  |  | Other |  |  | Total |
|  | (In millions) |
Reserve at September 30, 2025 |  | $ | 7 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 8 |
Charges |  |  | 4 |  |  |  | 3 |  |  |  | — |  |  |  | 7 |
Cost charged against assets |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | (3 | )
Cash paid |  |  | (3 | ) |  |  | — |  |  |  | (1 | ) |  |  | (4 | )
Reserve at December 31, 2025 |  | $ | 8 |  |  | $ | — |  |  | $ | — |  |  | $ | 8 |
Charges |  |  | 3 |  |  |  | 5 |  |  |  | — |  |  |  | 8 |
Cost charged against assets |  |  | — |  |  |  | (5 | ) |  |  | — |  |  |  | (5 | )
Cash paid |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | (2 | )
Reserve at March 31, 2026 |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | 9 |
Charges |  |  | 10 |  |  |  | 31 |  |  |  | 1 |  |  |  | 42 |
Cost charged against assets |  |  | — |  |  |  | (31 | ) |  |  | — |  |  |  | (31 | )
Cash paid |  |  | (8 | ) |  |  | — |  |  |  | (1 | ) |  |  | (9 | )
Reserve at June 30, 2026 |  | $ | 11 |  |  | $ | — |  |  | $ | — |  |  | $ | 11 |
Recorded Restructuring Expense | Cabot’s restructuring expense was recorded in the Consolidated Statement of Operations for the three and nine months ended June 30, 2026 and 2025 as follows:
|  | Three Months Ended June 30 |  |  | Nine Months Ended June 30 |
|  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |
|  | (In millions) |
Cost of sales |  | $ | 40 |  |  | $ | 2 |  |  | $ | 53 |  |  | $ | 4 |
Selling and administrative expenses |  |  | 2 |  |  |  | 1 |  |  |  | 4 |  |  |  | 1 |
Research and technical expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |
Total |  | $ | 42 |  |  | $ | 3 |  |  | $ | 57 |  |  | $ | 6 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 + Details
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