XML 94 R88.htm IDEA: XBRL DOCUMENT
v3.25.1

Equity Items - Summary of Reconciliation of Changes in Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Mar. 31, 2025 | Mar. 31, 2024 | Mar. 31, 2025 | Mar. 31, 2024
Balance, beginning of period |  |  |  | $ 2,868 |
Balance, end of period |  | $ 2,559 | $ 3,134 | $ 2,559 | $ 3,134
Cash dividends declared per common share |  | $ 0.405 | $ 0.385 | $ 0.81 | $ 0.77
Common Stock and Paid in Capital [Member] |  |  |  |  |
Balance, beginning of period |  | $ 2 | $ 1 | $ 1 | $ 5
Common shares issued under stock incentive and other plans | [1] | 5 | 5 | 6 | 3
Common shares purchased under repurchase program | [2],[3] | (6) | 0 | (6) | (2)
Balance, end of period |  | 1 | 6 | 1 | 6
Retained earnings [Member] |  |  |  |  |
Balance, beginning of period |  | 3,131 | 3,502 | 3,315 | 3,595
Net income (loss) |  | 31 | 120 | (135) | 147
Regular dividends |  | (19) | (19) | (38) | (39)
Common shares purchased under repurchase program | [2],[3] | (95) | 0 | (95) | (99)
Other |  | 0 | 1 | 1 | 0
Balance, end of period |  | 3,048 | 3,604 | 3,048 | 3,604
Accumulated other comprehensive income (loss) [Member] |  |  |  |  |
Balance, beginning of period |  | (541) | (450) | (448) | (503)
Unrealized translation gain (loss) |  | 49 | (27) | (45) | 27
Unrealized gain (loss) on commodity hedges |  | 2 | 1 | 3 | 0
Balance, end of period |  | $ (490) | $ (476) | $ (490) | $ (476)
[1] | Common stock issued were 52,993 and 32,458 for the three months ended March 31, 2025 and 2024, respectively, and 128,401 and 110,807 for the six months ended March 31, 2025 and 2024, respectively. Includes zero and $1 million for the three months ended March 31, 2025 and 2024, respectively, and $3 million and $4 million for the six months ended March 31, 2025 and 2024, respectively, associated with stock-based compensation employee withholding taxes.
[2] | Common stock repurchased were 1,541,320 for the three and six months ended March 31, 2025, and zero and 1,238,212 for the three and six months ended March 31, 2024.
[3] | Includes $1 million in excise tax on common stock repurchases for both 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. Ashland paid a total of $100 million for the three and six months ended March 31, 2025 and zero and $100 million for the three and six months ended March 31, 2024, respectively, for common stock repurchases.

X
- Definition Reconciliation of changes in stockholders equity common stock dividends per share declared. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityCommonStockDividendsPerShareDeclared
Namespace Prefix: | ash_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity dividends common stock cash. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityDividendsCommonStockCash
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity other. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityOther
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity other comprehensive income loss foreign currency transaction and translation adjustment net of tax. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity profit loss. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityProfitLoss
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity stock issued during period value share based compensation. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityStockIssuedDuringPeriodValueShareBasedCompensation
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity stock purchased under repurchase program. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityStockPurchasedUnderRepurchaseProgram
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation of changes in stockholders equity unrealized gain on commodity hedges. + References No definition available. + Details
Name: | ash_ReconciliationOfChangesInStockholdersEquityUnrealizedGainOnCommodityHedges
Namespace Prefix: | ash_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28 Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |