XML 57 R40.htm IDEA: XBRL DOCUMENT v3.25.3
ACQUISITIONS AND DIVESTITURES (Tables)
12 Months Ended
Sep. 30, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Purchase Consideration Reflected in Acquisition Accounting for NI
The following table summarizes the components of the purchase consideration reflected in the acquisition accounting for NI.
Cash paid to acquire remaining NI shares not already owned by Emerson$7,833 
Payoff of NI debt at closing634 
Total consideration paid in cash at closing8,467 
Fair value of NI shares already owned by Emerson prior to acquisition137 
Value of stock-based compensation awards attributable to pre-combination service49 
Total purchase consideration$8,653 
Business Combination, Recognized Asset Acquired and Liability Assumed
The total purchase consideration for NI was allocated to assets and liabilities as follows.

Cash and equivalents$135 
Receivables309 
Inventory490 
Other current assets140 
Property, plant and equipment328 
Goodwill ($121 expected to be tax-deductible)
3,442 
Other intangible assets5,275 
Other assets105 
Total assets10,224 
Accounts payable52 
Accrued expenses315 
Deferred taxes and other liabilities1,204 
Total purchase consideration$8,653 
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination
The estimated intangible assets attributable to the transaction are comprised of the following (in millions):

AmountEstimated Weighted Average Life (Years)
Developed technology $1,570 9
Customer relationships 3,360 15
Trade names210 9
Backlog135 1
Total $5,275 
Schedule of Business Acquisition, Pro Forma Information The pro forma information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved had the acquisition occurred as of that time ($ in millions, except per share amounts).
 2023 2024 
Net Sales16,858 17,511 
Net earnings from continuing operations common stockholders1,508 1,982 
Diluted earnings per share from continuing operations2.61 3.45