v3.26.1
Restructuring and Other Charges
 6 Months Ended
Mar. 27, 2026
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges Restructuring and Other Charges
During fiscal 2023, the Company implemented restructuring and separation initiatives relating to the Separation Transaction (see Note 14- Discontinued Operations for additional information) which continued through fiscal years 2024 and 2025; Jacobs has substantially completed the restructuring program for the Separation Transaction at the end of calendar year 2025. Restructuring initiatives were also implemented during fiscal 2023 relating to our PA Consulting business, which are substantially completed. During fiscal 2026, the Company implemented integration initiatives relating to the PA Consulting Transaction (see Note 15- PA Consulting Redeemable Noncontrolling Interests for additional information). While restructuring activities for these programs are comprised mainly of employee termination costs, the separation and integration activities are primarily related to the engagement of outside services, dedicated internal personnel and other related costs dedicated to those transactions.
Collectively, the above-mentioned restructuring activities are referred to as “Restructuring and other charges.”
The following table summarizes the impacts of the Restructuring and other charges by operating segment for the three and six months ended March 27, 2026 and March 28, 2025 (in thousands):
Three Months EndedSix Months Ended
March 27, 2026March 28, 2025March 27, 2026March 28, 2025
Infrastructure & Advanced Facilities
$7,649 $10,168 $9,890 $25,144 
PA Consulting6,522 495 8,279 259 
Total (1)
$14,171 $10,663 $18,169 $25,403 

(1)The three and six months ended March 27, 2026 and March 28, 2025 included approximately $7.6 million and $9.9 million, respectively, and $10.2 million and $25.1 million, respectively, in restructuring and other charges relating to the Separation Transaction (primarily employee separation costs and professional services). The three and six months ended March 27, 2026 included approximately $6.5 million and $8.3 million in restructuring and other charges relating to the PA Consulting Transaction (primarily professional services and dedicated internal personnel), which were included in Operating (loss) profit in the Company's Consolidated Statement of Earnings (mainly in SG&A).
The activity in the Company’s accruals for Restructuring and other charges for the six months ended March 27, 2026 is as follows (in thousands):
Balance at September 26, 2025
$14,516 
Net Charges
18,169 
Payments and other(21,070)
Balance at March 27, 2026$11,615 
The following table summarizes the Restructuring and other charges by major type of costs for the three and six months ended March 27, 2026 and March 28, 2025 (in thousands):
Three Months EndedSix Months Ended
March 27, 2026March 28, 2025March 27, 2026March 28, 2025
 Voluntary and Involuntary Termination $8,056 $4,503 $9,765 $4,888 
Outside Services (1)
1,865 4,956 3,040 16,368 
Other (2)
4,250 1,204 5,364 4,147 
Total
$14,171 $10,663 $18,169 $25,403 
(1)    Amounts in the three and six months ended March 27, 2026 are mainly comprised of $2.2 million and $2.5 million, respectively, relating to the PA Consulting Transaction. Amounts in the three and six months ended March 28, 2025 are comprised of professional services relating to the Separation Transaction.
(2)    Amounts in the three and six months ended March 27, 2026 are comprised mainly of charges relating to the PA Consulting Transaction. Amounts in the three and six months ended March 28, 2025 are comprised of charges relating to the Separation Transaction.
Cumulative amounts incurred to date for restructuring and other programs that were active as of March 27, 2026 by each major type of cost are as follows (in thousands):
 Voluntary and Involuntary Termination $118,807 
Outside Services161,516 
Other (1)
8,175 
Total$288,498 
(1)Cumulative amount includes a $35.2 million realized gain on interest rate swaps settled during the fourth quarter of fiscal 2024.