Goodwill and Other Intangible Assets
    Changes in the carrying amount of goodwill attributable to each reportable segment were as follows:
($ in millions)Global Flexible Packaging Solutions SegmentGlobal Rigid Packaging Solutions SegmentTotal
Balance as of June 30, 2023$4,391 $975 $5,366 
Acquisitions and acquisition adjustments (1)— 
Disposals (1)— — — 
Foreign currency translation(19)(3)(22)
Balance as of June 30, 20244,373 972 5,345 
Acquisitions and acquisition adjustments (1)1,657 4,202 5,859 
Disposals (1)(1)(30)(31)
Foreign currency translation57 46 103 
Balance as of June 30, 2025$6,086 $5,190 $11,276 
(1)    Acquisitions and acquisition adjustments and disposals are detailed in Note 4, "Acquisitions and Divestitures."

Other Intangible Assets, Net

    Other intangible assets, net were comprised of the following:
 June 30, 2025
($ in millions)Gross Carrying AmountAccumulated Amortization and Impairment (1)Net Carrying Amount
Customer relationships$7,530 $(1,020)$6,510 
Computer software316 (214)102 
Other 1,079 (288)791 
Total other intangible assets$8,925 $(1,522)$7,403 
 June 30, 2024
($ in millions)Gross Carrying AmountAccumulated Amortization and Impairment (1)Net Carrying Amount
Customer relationships$1,999 $(791)$1,208 
Computer software272 (182)90 
Other (2)334 (241)93 
Total other intangible assets$2,605 $(1,214)$1,391 
(1)Accumulated amortization and impairment as of June 30, 2025, and 2024, included $39 million and $34 million, respectively, of accumulated impairment in the Other category. In addition, June 30, 2025, and 2024 included $13 million and $5 million, respectively, of accumulated impairment in the Computer software category.
(2)As of June 30, 2024, Other included $17 million of acquired intellectual property assets not yet being amortized as the related R&D projects have not yet been completed.

    Amortization expenses for intangible assets were $263 million, $181 million, and $174 million during the fiscal years 2025, 2024, and 2023, respectively. Amortization expense on intangible assets acquired in business combinations is recorded within amortization of acquired intangible assets in the consolidated statements of the income. The remaining amortization is recorded within selling, general, and administrative expenses in the consolidated statements of income. During the fiscal year 2025, the Company recorded an impairment charge of $7 million in the Computer software category. In fiscal years 2024 and 2023 there were no impairment charges recorded on intangible assets.
    Estimated future amortization expense for intangible assets is as follows:
($ in millions)Amortization
Fiscal year 2026$705 
Fiscal year 2027689
Fiscal year 2028687
Fiscal year 2029681
Fiscal year 2030676

Historical Timeline

Fiscal YearFiled
2025Aug 15, 2025Showing above
2024Aug 16, 2024
2023Aug 17, 2023
2022Aug 18, 2022
2021Aug 24, 2021
2020Aug 27, 2020
2019Sep 3, 2019

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.