v3.26.1
Restructuring Charges
12 Months Ended
Apr. 24, 2026
Restructuring and Related Activities [Abstract]  
Restructuring Charges Restructuring Charges
In fiscal years 2026, 2025, and 2024, the Company incurred $370 million, $303 million and $389 million, respectively, of restructuring, associated, and other costs primarily related to employee termination benefits, facility related and contract termination costs, and asset write offs.
MiniMed Restructuring Actions
In December 2025, the Board of Directors approved a series of restructuring actions designed to support the separation and position of both Medtronic and MiniMed by enabling greater strategic focus, improving operational efficiency, aligning organizational structures of each, and driving long-term business growth and efficiencies in the individual organizations.
The restructuring actions are expected to result in pre-tax restructuring charges of approximately $300 million to $500 million, to be incurred at varying intervals between the third quarter of fiscal year 2026 and the finalization of the Transition Services Agreement (which governs services to be provided to MiniMed by Medtronic, and which will conclude no later than 24 months following the March 9, 2026 MiniMed IPO). The expected completion date of these restructuring actions is fiscal year 2029. The restructuring activities include organizational realignments, workforce-related actions, and separation of duplicated shared services, locations, systems, and operational functions. Of the total actions, the Company anticipates that materially all of the charges will relate to employee termination benefits, with the potential for other charges to include contract termination costs and asset write-offs. The Company expects these costs to be recognized primarily within restructuring charges, net, cost of products sold, and selling, general, and administrative expense in the consolidated statements of income. The costs of this program were not recorded in a specific reportable segment.
The following table presents the classification of these restructuring, associated, and other costs in the consolidated statements of income for the MiniMed restructuring activities:
Fiscal Year
(in millions)2026
Restructuring charges, net$136 
The following table summarizes the activity related to the MiniMed restructuring program for fiscal year 2026:
(in millions)Employee Termination Benefits
April 25, 2025$— 
Charges136 
Cash payments(17)
April 24, 2026$119 
Other Restructuring Activities
The Company also incurred restructuring charges during fiscal years 2026, 2025, and 2024 for individually immaterial restructuring activities. The restructuring, associated, and other costs for these activities primarily related to employee termination benefits provided to employees who have been involuntarily terminated, facility related and contract termination costs, and asset write-offs.
In addition, in December 2025, management approved and committed to a plan to terminate a third-party manufacturing agreement within the Diabetes Business. In conjunction with this plan, the Company recorded pre-tax charges of $118 million, including $84 million recognized within cost of products sold related to asset write-offs and $34 million recognized within other operating expense (income), net related to contract termination costs in the consolidated statements of income for fiscal year 2026. These charges are included within the table below.
The following table presents the classification of these restructuring, associated, and other costs in the consolidated statements of income for the other restructuring activities:
Fiscal Year
(in millions)202620252024
Cost of products sold$106 $26 $55 
Selling, general, and administrative expenses15 10 108 
Restructuring charges, net113 267 226 
Total restructuring and associated costs$234 $303 $389 
The following table summarizes the activity related to other restructuring programs for fiscal years 2026 and 2025:
(in millions)Employee Termination BenefitsAssociated and Other CostsTotal
April 26, 2024$136 $11 $147 
Charges240 82 322 
Cash payments(225)(48)(273)
Settled non-cash— (27)(27)
Accrual adjustments(1)
(19)— (19)
April 25, 2025132 18 150 
Charges88 66 154 
Cash payments(195)(37)(232)
Settled non-cash— (2)(2)
Accrual adjustments(1)
(14)(1)(14)
April 24, 2026$11 $44 $56 
(1)Accrual adjustments primarily relate to certain employees identified for termination finding other positions within the Company and changes in estimates.