XML 28 R22.htm IDEA: XBRL DOCUMENT
v3.25.1

Revenue | 6 Months Ended
--- | ---
Mar. 31, 2025
Revenue from Contract with Customer [Abstract] |
Revenue | NOTE P – REVENUE Disaggregation of revenue Ashland disaggregates its revenue by reportable segment and geographical region as Ashland believes these categories best depict how management reviews the financial performance of its operations. Ashland includes only U.S. and Canada in its North America designation and includes Europe, the Middle East and Africa in its Europe designation. See the following tables for details. See Note Q of the Notes to the Condensed Consolidated Financial Statements for additional information.
Sales by geography |  |  |  |  |  |  |
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Life Sciences |  |  |  |  |  |  |
North America |  | $ | 30 |  |  | $ | 73 |  |  | $ | 53 |  |  | $ | 140 |
Europe |  |  | 69 |  |  |  | 72 |  |  |  | 119 |  |  |  | 136 |
Asia Pacific |  |  | 53 |  |  |  | 57 |  |  |  | 99 |  |  |  | 107 |
Latin America & other |  |  | 20 |  |  |  | 20 |  |  |  | 35 |  |  |  | 39 |
|  | $ | 172 |  |  | $ | 222 |  |  | $ | 306 |  |  | $ | 422 |
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Personal Care |  |  |  |  |  |  |
North America |  | $ | 41 |  |  | $ | 45 |  |  | $ | 81 |  |  | $ | 85 |
Europe |  |  | 59 |  |  |  | 69 |  |  |  | 104 |  |  |  | 116 |
Asia Pacific |  |  | 30 |  |  |  | 31 |  |  |  | 60 |  |  |  | 57 |
Latin America & other |  |  | 16 |  |  |  | 24 |  |  |  | 34 |  |  |  | 40 |
|  | $ | 146 |  |  | $ | 169 |  |  | $ | 279 |  |  | $ | 298 |
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Specialty Additives |  |  |  |  |  |  |
North America |  | $ | 46 |  |  | $ | 46 |  |  | $ | 86 |  |  | $ | 88 |
Europe |  |  | 48 |  |  |  | 63 |  |  |  | 82 |  |  |  | 103 |
Asia Pacific |  |  | 33 |  |  |  | 40 |  |  |  | 67 |  |  |  | 74 |
Latin America & other |  |  | 7 |  |  |  | 8 |  |  |  | 14 |  |  |  | 14 |
|  | $ | 134 |  |  | $ | 157 |  |  | $ | 249 |  |  | $ | 279 |
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Intermediates |  |  |  |  |  |  |
North America |  | $ | 25 |  |  | $ | 27 |  |  | $ | 48 |  |  | $ | 52 |
Europe |  |  | 6 |  |  |  | 6 |  |  |  | 11 |  |  |  | 10 |
Asia Pacific |  |  | 4 |  |  |  | 6 |  |  |  | 8 |  |  |  | 9 |
Latin America & other |  |  | 2 |  |  |  | 1 |  |  |  | 4 |  |  |  | 2 |
|  | $ | 37 |  |  | $ | 40 |  |  | $ | 71 |  |  | $ | 73 |
For the six months ended March 31, 2025, Ashland had two product categories that represented 10% or greater of Ashland's total consolidated sales which were cellulosics representing 39% of total consolidated sales and polyvinylpyrrolidones (PVP) representing 24% of total consolidated sales. Trade receivables Trade receivables are defined as receivables arising from contracts with customers and are recorded within the accounts receivable, net caption within the Condensed Consolidated Balance Sheets. Ashland’s trade receivables were $189 million and $206 million as of March 31, 2025 and September 30, 2024, respectively. See Note H of the Notes to the Condensed Consolidated Financial Statements for additional information on Ashland’s programs to sell certain accounts receivables on a revolving basis to third party banks up to an aggregate purchase limit (U.S and Foreign Accounts Receivable Sales Programs).

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration