GOODWILL AND INTANGIBLE ASSETS
The following table reflects goodwill activity for fiscal years 2025 and 2024 (in millions):
BeefPorkChickenPrepared FoodsInternational/OtherConsolidated
Balance at September 30, 2023 (a)
$343 $423 $3,064 $5,904 $144 $9,878 
Fiscal 2024 Activity:
Measurement period adjustments— — — (13)— (13)
Sale of business— — (63)— — (63)
Currency translation— — — — 17 17 
Balance at September 28, 2024 (a)
$343 $423 $3,001 $5,891 $161 $9,819 
Fiscal 2025 Activity:
Sale of business— — — — (4)(4)
Impairment losses(343)— — — — (343)
Currency translation— — — — (3)(3)
Balance at September 27, 2025(a)
$— $423 $3,001 $5,891 $154 $9,469 
(a) Included in goodwill for fiscal 2025 are accumulated impairment losses of $1,236 million in Beef, $210 million in Chicken and $295 million in International/Other. Included in goodwill as of September 28, 2024 and September 30, 2023 are accumulated impairment losses of $893 million in Beef, $210 million in Chicken and $295 million in International/Other.
The following table reflects intangible assets by type as of September 27, 2025 and September 28, 2024 (in millions):
20252024
Amortizable intangible assets:
Brands and trademarks$992 $995 
Customer relationships2,385 2,399 
Supply arrangements310 310 
Patents, intellectual property and other45 45 
Land use rights
Total gross amortizable intangible assets$3,741 $3,758 
Less accumulated amortization2,195 1,961 
Total net amortizable intangible assets$1,546 $1,797 
Brands and trademarks not subject to amortization4,078 4,078 
Total intangible assets$5,624 $5,875 
Amortization expense of $239 million, $229 million and $229 million was recognized during fiscal 2025, 2024 and 2023, respectively. We estimate amortization expense on intangible assets for the next five fiscal years subsequent to September 27, 2025, will be: 2026 - $207 million; 2027 - $195 million; 2028 - $187 million; 2029 - $174 million; 2030 - $166 million.

Historical Timeline

Fiscal YearFiled
2025Nov 10, 2025Showing above
2024Nov 12, 2024
2023Nov 13, 2023
2022Nov 14, 2022
2021Nov 15, 2021
2020Nov 16, 2020
2019Nov 12, 2019
2018Nov 13, 2018
2017Nov 13, 2017
2016Nov 21, 2016
2015Nov 23, 2015

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.