v3.26.1
Restructuring, Transaction, and Integration Expenses, Net (Tables)
 12 Months Ended
Jun. 30, 2026
Restructuring and Related Activities [Abstract]  
Disclosure of restructuring, impairment, and related expenses Restructuring, transaction and integration expenses, net as reported on the consolidated statements of income are summarized as follows:
Years ended June 30,
($ in millions)202620252024
Restructuring, integration and related expenses, net (1)$(266)$(97)$(97)
Transaction costs(32)(169)— 
Accelerated merger-related compensation— (41)— 
Restructuring, transaction and integration expenses, net$(298)$(307)$(97)
(1)Includes restructuring and related expenses of $215 million, $64 million, and $97 million for fiscal years ended June 30, 2026, 2025 and 2024 and integration costs of $51 million, $33 million, and $0 million for fiscal years ended June 30, 2026, 2025 and 2024 respectively.
The total expenses incurred from the beginning of the Company's Berry Plan, 2023 Restructuring Plan, and Other Restructuring Plans are as follows:
($ in millions)Berry Plan (1)2023 Restructuring Plan (2)Other Restructuring Plans (3)Total Restructuring and Related Expenses
Fiscal year 2024$— $87 $10 $97 
Fiscal year 202514 44 6 64 
Fiscal year 2026194 — 21 215 
(1)Includes restructuring related expenses of $45 million for fiscal year 2026.
(2)The 2023 Restructuring Plan was announced on February 7, 2023, and relates to the Company’s various cost saving initiatives to partly offset divested earnings from the three manufacturing facilities in Russia that were sold in fiscal year 2023. This plan was completed at the end of calendar year 2025 and included restructuring related expenses of $10 million and $15 million for fiscal years 2025 and 2024 respectively. In fiscal years 2025, and 2024, respectively, $43 million and $69 million of restructuring and related expenses, net, were incurred in the Global Flexible Packaging Solutions reportable segment and $1 million, and $18 million in the Global Rigid Packaging Solutions reportable segment.
(3)Includes restructuring related costs of $12 million, $3 million and $4 million in for fiscal years 2026, 2025, and 2024, respectively.

    An analysis of the restructuring expenses by type incurred is as follows:

Years ended June 30,
($ in millions)202620252024
Employee related expenses$106 $38 $18 
Fixed asset related expenses/(gains) (1)21 2 20 
Other expenses31 11 40 
Total restructuring expenses, net$158 $51 $78 
(1)    Fiscal year 2026 includes a net gain on disposals of $25 million. Fiscal year 2025 includes a net gain on disposal of $2 million. Fiscal year 2024 includes a net gain on disposal of properties of $6 million.