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Inventories | 6 Months Ended
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Mar. 31, 2025
Inventory Disclosure [Abstract] |
Inventories | NOTE F – INVENTORIES Inventories are carried at the lower of cost or net realizable value. Inventories are stated at cost using the weighted-average cost method. This method values inventories using average costs for raw materials and most recent production costs for labor and overhead. The following table summarizes Ashland’s inventories as of:
|  | March 31 |  |  | September 30 |
(In millions) |  | 2025 |  |  | 2024 |
Finished products |  | $ | 391 |  |  | $ | 372 |
Raw materials, supplies and work in process |  |  | 151 |  |  |  | 173 |
|  | $ | 542 |  |  | $ | 545 |

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/330/tableOfContent + Details
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