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Goodwill and Other Intangible Assets (Tables)
 6 Months Ended
Mar. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Goodwill by Reportable Segment

The following is a progression of goodwill by reportable segment for the six months ended March 31, 2025:

 

 

Life

 

 

Personal

 

 

Specialty

 

 

 

 

 

 

 

(In millions)

Sciences

 

 

Care(a)

 

 

Additives(a)

 

 

Intermediates(a)

 

 

Total

 

Balance at September 30, 2024

$

822

 

 

$

125

 

 

$

434

 

 

$

—

 

 

$

1,381

 

Currency translation

 

(15

)

 

 

(1

)

 

 

(8

)

 

 

—

 

 

 

(24

)

Avoca business - divestiture(b)

 

—

 

 

 

(1

)

 

 

—

 

 

 

—

 

 

 

(1

)

Balance at March 31, 2025

$

807

 

 

$

123

 

 

$

426

 

 

$

—

 

 

$

1,356

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
(a)
As of March 31, 2025 and September 30, 2024, there were accumulated impairments of $356 million, $174 million and $90 million related to the Personal Care, Specialty Additives and Intermediates reportable segments, respectively.
(b)
Ashland allocated $1 million to the Avoca disposal group during the six months ended March 31, 2025. See Note B of the Notes to the Condensed Consolidated Financial Statements for more information.
Summary of Other Intangible Assets

Other intangible assets were comprised of the following as of:

 

 

March 31, 2025

 

 

September 30, 2024

 

 

Gross

 

 

 

 

 

Net

 

 

Gross

 

 

 

 

 

Net

 

 

carrying

 

 

Accumulated

 

 

carrying

 

 

carrying

 

 

Accumulated

 

 

carrying

 

(In millions)

amount

 

 

amortization

 

 

amount

 

 

amount

 

 

amortization

 

 

amount

 

Definite-lived intangibles

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trademarks and trade names(a)

$

72

 

 

$

(37

)

 

$

35

 

 

$

87

 

 

$

(42

)

 

$

45

 

Intellectual property(b)

 

666

 

 

 

(609

)

 

 

57

 

 

 

715

 

 

 

(613

)

 

 

102

 

Customer and supplier relationships(c)

 

590

 

 

 

(380

)

 

 

210

 

 

 

759

 

 

 

(433

)

 

 

326

 

Total definite-lived intangibles

 

1,328

 

 

 

(1,026

)

 

 

302

 

 

 

1,561

 

 

 

(1,088

)

 

 

473

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Indefinite-lived intangibles

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trademarks and trade names

 

278

 

 

 

—

 

 

 

278

 

 

 

278

 

 

 

—

 

 

 

278

 

Total intangible assets

$

1,606

 

 

$

(1,026

)

 

$

580

 

 

$

1,839

 

 

$

(1,088

)

 

$

751

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
(a)
Ashland allocated $7 million to the Avoca business during the six months ended March 31, 2025. See Note B of the Notes to the Condensed Consolidated Financial Statements for additional details.
(b)
Ashland allocated $29 million to the Avoca business during the six months ended March 31, 2025. See Note B of the Notes to the Condensed Consolidated Financial Statements for additional details.
(c)
Ashland allocated $98 million to the Avoca business during the six months ended March 31, 2025. See Note B of the Notes to the Condensed Consolidated Financial Statements for additional details.