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v3.25.1

Litigation, Claims and Contingencies (Tables) | 6 Months Ended
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Mar. 31, 2025
Loss Contingencies [Line Items] |
Reconciliation of Changes in Environmental Contingencies and Asset Retirement Obligations Reserve | The following table provides a reconciliation of the changes in the environmental remediation reserves:
|  | Six months ended |
|  | March 31 |
(In millions) |  | 2025 |  |  | 2024 |
Reserve - beginning of period |  | $ | 221 |  |  | $ | 214 |
Disbursements |  |  | (17 | ) |  |  | (23 | )
Revised obligation estimates and accretion |  |  | 3 |  |  |  | 7 |
Reserve - end of period |  | $ | 207 |  |  | $ | 198 |
Components of Environmental Remediation Expense | Components of environmental remediation expense included within the selling, general and administrative expense caption of the Statements of Condensed Consolidated Comprehensive Income (Loss) are presented in the following table:
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Environmental expense |  | $ | 2 |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | 7 |
Legal expense |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 2 |
Total expense |  |  | 2 |  |  |  | 3 |  |  |  | 4 |  |  |  | 9 |
Insurance receivable |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (1 | )
Total expense, net of receivable activity(a) |  | $ | 2 |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | 8 |
(a) Net expense of zero for the three and six months ended March 31, 2025 and zero and $1 million for the three and six months ended March 31, 2024, respectively, relates to divested businesses which qualified for treatment as discontinued operations for which certain environmental liabilities were retained by Ashland. These amounts are classified within the income (loss) from discontinued operations, net of income taxes caption of the Statements of Condensed Consolidated Comprehensive Income (Loss).
Ashland [Member] |
Loss Contingencies [Line Items] |
Summary of Asbestos Claims Activity | A summary of Ashland asbestos claims activity, excluding Hercules claims, is as follows:
|  | Six months ended |  |  |  |  |  |  |  |  |  |
|  | March 31 |  |  | Years ended September 30 |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Open claims - beginning of year |  |  | 41 |  |  |  | 42 |  |  |  | 42 |  |  |  | 44 |  |  |  | 46 |
New claims filed |  |  | 1 |  |  |  | 1 |  |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Claims settled |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | )
Claims dismissed |  |  | (1 | ) |  |  | (1 | ) |  |  | (2 | ) |  |  | (3 | ) |  |  | (3 | )
Open claims - end of period |  |  | 41 |  |  |  | 42 |  |  |  | 41 |  |  |  | 42 |  |  |  | 44 |
Progression of Activity in Asbestos Reserve Accounts | A progression of activity in the asbestos reserve is presented in the following table.
|  | Six months ended |  |  |  |  |  |  |  |  |  |
|  | March 31 |  |  | Years ended September 30 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Asbestos reserve - beginning of year |  | $ | 274 |  |  | $ | 281 |  |  | $ | 281 |  |  | $ | 305 |  |  | $ | 320 |
Reserve adjustment |  |  | — |  |  |  | — |  |  |  | 24 |  |  |  | 9 |  |  |  | 16 |
Amounts paid |  |  | (18 | ) |  |  | (18 | ) |  |  | (31 | ) |  |  | (33 | ) |  |  | (31 | )
Asbestos reserve - end of period(a) |  | $ | 256 |  |  | $ | 263 |  |  | $ | 274 |  |  | $ | 281 |  |  | $ | 305 |
(a) Includes $28 million classified in accrued expenses and other liabilities on the Condensed Consolidated Balance Sheets as of March 31, 2025 and September 30, 2024.
Progression of Insurance Receivable | A progression of activity in the Ashland insurance receivable is presented in the following table.
|  | Six months ended |  |  |  |  |  |  |  |  |  |
|  | March 31 |  |  | Years ended September 30 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Insurance receivable - beginning of year |  | $ | 97 |  |  | $ | 95 |  |  | $ | 95 |  |  | $ | 101 |  |  | $ | 100 |
Receivable adjustment(a) |  |  | — |  |  |  | — |  |  |  | 11 |  |  |  | 3 |  |  |  | 7 |
Amounts collected |  |  | (2 | ) |  |  | (4 | ) |  |  | (9 | ) |  |  | (9 | ) |  |  | (6 | )
Insurance receivable - end of period(b) |  | $ | 95 |  |  | $ | 91 |  |  | $ | 97 |  |  | $ | 95 |  |  | $ | 101 |
(a) The total allowance for credit losses was $1 million at of March 31, 2025 and September 30, 2024. (b) Includes $9 million classified in accounts receivable, net on the Condensed Consolidated Balance Sheets at March 31, 2025 and September 30, 2024.
Hercules [Member] |
Loss Contingencies [Line Items] |
Summary of Asbestos Claims Activity | A summary of Hercules’ asbestos claims activity follows:
|  | Six months ended |  |  |  |  |  |  |  |  |  |
|  | March 31 |  |  | Years ended September 30 |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Open claims - beginning of year |  |  | 12 |  |  |  | 12 |  |  |  | 12 |  |  |  | 11 |  |  |  | 12 |
New claims filed |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Claims dismissed |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | ) |  |  | — |  |  |  | (2 | )
Open claims - end of period |  |  | 12 |  |  |  | 12 |  |  |  | 12 |  |  |  | 12 |  |  |  | 11 |
Progression of Activity in Asbestos Reserve Accounts | A progression of activity in the asbestos reserve is presented in the following table.
|  | Six months ended |  |  |  |  |  |  |  |  |  |
|  | March 31 |  |  | Years ended September 30 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Asbestos reserve - beginning of year |  | $ | 185 |  |  | $ | 191 |  |  | $ | 191 |  |  | $ | 213 |  |  | $ | 217 |
Reserve adjustments |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | (2 | ) |  |  | 15 |
Amounts paid |  |  | (5 | ) |  |  | (11 | ) |  |  | (20 | ) |  |  | (20 | ) |  |  | (19 | )
Asbestos reserve - end of period(a) |  | $ | 180 |  |  | $ | 180 |  |  | $ | 185 |  |  | $ | 191 |  |  | $ | 213 |
(a) Includes $17 million classified in accrued expenses and other liabilities on the Condensed Consolidated Balance Sheets at March 31, 2025 and September 30, 2024.
Progression of Insurance Receivable | A progression of activity in the Hercules insurance receivable is presented in the following table.
|  | Six months ended |  |  |  |  |  |  |  |  |  |
|  | March 31 |  |  | Years ended September 30 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Insurance receivable - beginning of year |  | $ | 50 |  |  | $ | 47 |  |  | $ | 47 |  |  | $ | 52 |  |  | $ | 47 |
Receivable adjustment(a) |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | (3 | ) |  |  | 7 |
Amounts collected |  |  | (4 | ) |  |  | (2 | ) |  |  | (3 | ) |  |  | (2 | ) |  |  | (2 | )
Insurance receivable - end of period(b) |  | $ | 46 |  |  | $ | 45 |  |  | $ | 50 |  |  | $ | 47 |  |  | $ | 52 |
(a) The total allowance for credit losses was $1 million at March 31, 2025 and September 30, 2024. (b) Includes $6 million classified in accounts receivable, net on the Condensed Consolidated Balance Sheets at March 31, 2025 and September 30, 2024.

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