SEPARATION TRANSACTION (Notes)	6 Months Ended
Jun. 28, 2025
Discontinued Operations and Disposal Groups [Abstract]
Discontinued operations	SEPARATION TRANSACTION During the fourth quarter of 2023, the Company completed the separation of its North America cereal business resulting in two independent companies, Kellanova and WK Kellogg Co ("WKKC"). In connection with the separation, WKKC entered into several agreements with Kellanova that govern the relationship of the parties following the spin-off including a Separation and Distribution Agreement, a Manufacturing and Supply Agreement (“Supply Agreement”), a Tax Matters Agreement, Employee Matters Agreement, Transition Services Agreement (“TSA”), and various lease agreements. Pursuant to the TSA, both Kellanova and WKKC agreed to provide certain services to each other, on an interim, transitional basis from and after the separation and the distribution for up to 2 years following the spin-off. The TSA covers various services such as supply chain, IT, commercial, sales, Finance, HR, R&D and other Corporate. The remuneration to be paid for such services is generally intended to allow the company providing the services to recover all of its costs and expenses of providing such services. Cost reimbursements recorded during the quarter ended June 28, 2025 were not material. Kellanova recorded approximately $16 million of cost reimbursements related to the TSA for the year-to-date period ended June 28, 2025, of which $7 million is recognized in cost of goods sold (COGS) and $9 million in selling, general, and administrative expense (SGA) in the Consolidated Statement of Income. For the quarter and year-to-date periods ended June 29, 2024, cost reimbursements related to the TSA were $44 million and $91 million, respectively, of which $29 million and $62 million is recognized in COGS, respectively, and $15 million and $29 million in SGA, respectively, in the Consolidated Statement of Income. These reimbursements are a direct offset within the Consolidated Statement of Income to the costs incurred related to providing services under the TSA. Pursuant to the Supply Agreement, Kellanova will continue to supply certain inventory to WKKC for a period of up to 3 years following the spin-off. During the quarter and year-to-date period ended June 28, 2025, the Company recognized net sales to WKKC of $10 million and $18 million, respectively, and cost of sales of $9 million and $16 million, respectively. During the quarter and year-to-date periods ended June 29, 2024, the Company recognized net sales to WKKC of $11 million and $26 million, respectively, and cost of sales of $10 million and $23 million, respectively.

SEPARATION TRANSACTION (Notes)

6 Months Ended

Jun. 28, 2025

Discontinued Operations and Disposal Groups [Abstract]

SEPARATION TRANSACTION

During the fourth quarter of 2023, the Company completed the separation of its North America cereal business resulting in two independent companies, Kellanova and WK Kellogg Co ("WKKC").

In connection with the separation, WKKC entered into several agreements with Kellanova that govern the relationship of the parties following the spin-off including a Separation and Distribution Agreement, a Manufacturing and Supply Agreement (“Supply Agreement”), a Tax Matters Agreement, Employee Matters Agreement, Transition Services Agreement (“TSA”), and various lease agreements.

Pursuant to the TSA, both Kellanova and WKKC agreed to provide certain services to each other, on an interim, transitional basis from and after the separation and the distribution for up to 2 years following the spin-off. The TSA covers various services such as supply chain, IT, commercial, sales, Finance, HR, R&D and other Corporate. The remuneration to be paid for such services is generally intended to allow the company providing the services to recover all of its costs and expenses of providing such services. Cost reimbursements recorded during the quarter ended June 28, 2025 were not material. Kellanova recorded approximately $16 million of cost reimbursements related to the TSA for the year-to-date period ended June 28, 2025, of which $7 million is recognized in cost of goods sold (COGS) and $9 million in selling, general, and administrative expense (SGA) in the Consolidated Statement of Income. For the quarter and year-to-date periods ended June 29, 2024, cost reimbursements related to the TSA were $44 million and $91 million, respectively, of which $29 million and $62 million is recognized in COGS, respectively, and $15 million and $29 million in SGA, respectively, in the Consolidated Statement of Income. These reimbursements are a direct offset within the Consolidated Statement of Income to the costs incurred related to providing services under the TSA.

Pursuant to the Supply Agreement, Kellanova will continue to supply certain inventory to WKKC for a period of up to 3 years following the spin-off. During the quarter and year-to-date period ended June 28, 2025, the Company recognized net sales to WKKC of $10 million and $18 million, respectively, and cost of sales of $9 million and $16 million, respectively. During the quarter and year-to-date periods ended June 29, 2024, the Company recognized net sales to WKKC of $11 million and $26 million, respectively, and cost of sales of $10 million and $23 million, respectively.