Restructuring and other charges primarily consist of separation costs for employees including severance, outplacement and other employee benefit costs (“Severance”), charges related to the write-down of fixed assets of plants to be closed (“Fixed asset write-down”) and all other related restructuring (“Other”) costs. All restructuring and other charges are separately stated on the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss).

Beginning in 2024, the Company began undertaking a productivity enhancement program aimed at improving productivity and optimizing its organizational footprint to align with business needs. This program will involve a series of actions, including ceasing operations in select manufacturing plants, consolidating leased and owned real estate space, and reducing employee headcount. The Company aims to substantially complete this productivity program by December 31, 2026.

The estimated total cost of the program initiatives ranges from $100 million to $120 million. The anticipated cash charges include employee-related costs such as severance, contract terminations, and dismantling costs. Additionally, non-cash charges related to assets, such as fixed asset write downs, are expected.

For the three and nine months ended September 30, 2025, the Company incurred approximately $16 million and $54 million, respectively, in severance costs in connection with the IFF Productivity Program. As of September 30, 2025, the Company incurred approximately $57 million related to severance costs and approximately $20 million in fixed asset write downs in connection with this program since inception.

Changes in restructuring liabilities during the nine months ended September 30, 2025 were as follows:


(DOLLARS IN MILLIONS)	Balance at January 1, 2025		Additional Charges (Reversals), Net		Cash Payments		Balance at September 30, 2025





















IFF Productivity Program
Severance	$	3	$	54	$	(24)	$	33
Total Restructuring and other charges	$	3	$	54	$	(24)	$	33

Restructuring liabilities are presented in “Other current liabilities” on the Consolidated Balance Sheets.

The following table summarizes the total amount of costs incurred in connection with the restructuring programs and activities by segment:


	Three Months Ended September 30,				Nine Months Ended September 30,
(DOLLARS IN MILLIONS)	2025		2024		2025		2024
Taste	$	9	$	—	$	17	$	1
Food Ingredients	2		—		12		2
Health & Biosciences	4		—		12		1
Scent	1		—		13		1
Pharma Solutions	—		1		—		1

Total Restructuring and other charges	$	16	$	1	$	54	$	6