v3.26.1
Acquisitions and Divestitures - (Tables)
 12 Months Ended
Jun. 30, 2026
Business Combination [Abstract]  
Business Combination, Schedule of fair value of consideration transferred
The following table summarizes the fair value of consideration exchanged:

($ in millions, except price per share)
Berry shares outstanding at April 30, 2025 (in millions)117
Share Exchange Ratio (1)7.25
Price per Share (Based on Amcor’s closing share price on April 30, 2025) (1)$9.33 
Total equity consideration issued to legacy Berry shareholders$7,897 
Issuance of replacement equity awards$310 
Repayment of outstanding Berry indebtedness upon consummation of Merger$2,190 
Total consideration$10,397 
(1)    The share exchange ratio and price per share have not been adjusted for the Reverse Split.
Business combination, recognized asset acquired and liability assumed The following table summarizes the final purchase allocation of the assets acquired and liabilities assumed on the acquisition date and the measurement period adjustments made since June 30, 2025:
($ in millions)
Final Purchase Price Allocation
Cash and cash equivalents$555 
Trade receivables1,278 
Inventories1,493 
Prepaid expenses and other current assets150 
Property, plant, and equipment3,641 
Operating lease assets590 
Deferred tax assets39 
Other intangible assets5,964 
Employee benefit assets34 
Other non-current assets21 
Total identifiable assets acquired$13,765 
Current portion of long-term debt$859 
Short term debt1 
Trade payables626 
Accrued employee costs196 
Other current liabilities1,035 
Non-current operating lease liabilities495 
Long-term debt, less current portion4,365 
Deferred tax liabilities1,753 
Employee benefit obligations154 
Other non-current liabilities675 
Total liabilities assumed$10,159 
Net identifiable assets acquired3,606 
Fair value of non-controlling interest(6)
Goodwill6,797 
Net assets acquired$10,397 
Business combination, schedule of acquired finite-lived intangible assets by major class The following table details the identifiable intangible assets acquired from Berry, their fair values and respective useful lives:
Fair Value
($ in millions)		Weighted-average
Useful Life
(Years)
Customer relationships$5,560 16
Technology326 8
Other78 6
Total other intangible assets$5,964 
Business Combination, Pro Forma Information The following unaudited pro forma information has been prepared as if the Merger of Berry had occurred as of July 1, 2023. The unaudited pro forma information combines the historical results of Amcor and Berry.
Years ended June 30,
($ in millions)20252024
Net sales$23,242 $23,321 
Net income attributable to Amcor plc$843 $669