KELLANOVA, 10-K filed on 2/21/2025
Annual Report
v3.25.0.1
Cover Page Document - USD ($)
$ / shares in Units, $ in Billions
12 Months Ended
Dec. 28, 2024
Jan. 25, 2025
Jun. 29, 2024
Entity Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 28, 2024    
Document Transition Report false    
Entity File Number 1-4171    
Entity Registrant Name Kellanova    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 38-0710690    
Entity Address, Address Line One 412 N. Wells Street    
Entity Address, City or Town Chicago    
Entity Address, State or Province IL    
Entity Address, Postal Zip Code 60654    
City Area Code 269    
Local Phone Number 961-2000    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
Entity Shell Company false    
ICFR Auditor Attestation Flag true    
Entity Public Float     $ 16.6
Entity Common Stock, Shares Outstanding   345,215,923  
Closing price per share of common stock     $ 57.68
Amendment Flag false    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2024    
Entity Central Index Key 0000055067    
Current Fiscal Year End Date --12-28    
Document Financial Statement Error Correction [Flag] false    
Documents Incorporated by Reference [Text Block]
Certain information required by the Items comprising Part III of this Report will be incorporated herein by reference from an amendment to this Form 10-K (“Form 10-K/A”) which the registrant intends to file within 120 days after the end of its fiscal year.
   
Common stock      
Entity Information [Line Items]      
Title of 12(b) Security Common Stock, $.25 par value per share    
Trading Symbol K    
Security Exchange Name NYSE    
1.250% Senior Notes due 2025      
Entity Information [Line Items]      
Title of 12(b) Security 1.250% Senior Notes due 2025    
Trading Symbol K 25    
Security Exchange Name NYSE    
0.500% Senior Notes due 2029      
Entity Information [Line Items]      
Title of 12(b) Security 0.500% Senior Notes due 2029    
Trading Symbol K 29    
Security Exchange Name NYSE    
3.750% Senior Notes due 2034      
Entity Information [Line Items]      
Title of 12(b) Security 3.750% Senior Notes due 2034    
Trading Symbol K 34    
Security Exchange Name NYSE    
v3.25.0.1
Audit Information
12 Months Ended
Dec. 28, 2024
Auditor [Line Items]  
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Chicago, Illinois
Auditor Firm ID 238
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CONSOLIDATED STATEMENT OF INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Statement [Abstract]      
Net sales from continuing operations $ 12,749 $ 13,122 $ 12,653
Cost of goods sold 8,204 8,839 8,842
Selling, general, and administrative expense 2,672 2,778 2,600
Operating profit 1,873 1,505 1,211
Interest expense 311 303 201
Other income (expense), net 92 (162) (108)
Income from continuing operations before income taxes 1,654 1,040 902
Income taxes 304 258 180
Earnings (loss) from unconsolidated entities 6 6 9
Net income from continuing operations 1,356 788 731
Net income (loss) attributable to noncontrolling interests 13 13 2
Income from discontinued operations, net of taxes 0 176 231
Net income attributable to Kellanova $ 1,343 $ 951 $ 960
Earnings from continuing operations, per basic share $ 3.92 $ 2.27 $ 2.14
Earnings from discontinued operations, per basic share 0 0.51 0.67
Net Earnings Per Common Share - Basic 3.92 2.78 2.81
Earnings from continuing operations, per diluted share 3.88 2.25 2.12
Earnings from discontinued operations, per diluted share 0 0.51 0.67
Net Earnings Per Common Share - Diluted $ 3.88 $ 2.76 $ 2.79
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CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Net income $ 1,356 $ 964 $ 962
Foreign currency translation adjustments, pre-tax:      
Foreign currency translation adjustment before tax (488) (446) (412)
Net investment hedges gain (loss), pre-tax:      
Net investment hedge gain (loss), pre-tax 178 (128) 287
Cash flow hedges, pre-tax:      
Net deferred gain (loss) on cash flow hedges, pre-tax 39 (19) 221
Reclassifications to net income, pre-tax 3 9 (2)
Postretirement and postemployment benefit amounts arising during the period, pre-tax:      
Net experience gain (loss) (6) 0 5
Prior service credit (cost) 1 (15) (3)
Postretirement and postemployment benefits reclassification to net income, pre-tax:      
Net experience (gain) loss, pre-tax (1) (1) (2)
Prior service (credit) cost, pre-tax 2 (1) 1
Available-for-sale securities, pre-tax      
Unrealized gain (loss) on available-for-sale securities, pre-tax 0 1 (5)
Reclassification to net income on available-for-sale securities, pre-tax 0 3 1
Other comprehensive income (loss), pre-tax (272) (597) 91
Foreign Currency Translation Adjustment, tax (expense) benefit:      
Foreign currency translation adjustments tax (expense) benefit 0 2 3
Net Investment Hedges, tax (expense) benefit      
Net investment hedges gain (loss), tax (expense) benefit (46) 32 (72)
Cash flow hedges, tax (expense) benefit:      
Net deferred gain (loss) on cash flow hedges, tax (expense) benefit (10) 5 (57)
Reclassification to net income, tax (expense) benefit (1) (2) 1
Postretirement and postemployment benefit amounts arising during the period, tax (expense) benefit:      
Net experience gain (loss), tax (expense) benefit 2 0 (1)
Prior service credit (cost), tax (expense) benefit 0 8 1
Postretirement and postemployment benefits reclassification to net income, tax (expense) benefit:      
Net experience (gain) loss, tax (expense) benefit 0 0 1
Prior service (credit) cost, tax (expense) benefit (1) 0 0
Available-for-sale securities, tax (expense) benefit      
Unrealized gain (loss) on available-for-sale securities, tax (expense) benefit 0 0 0
Reclassification to net income on available-for-sale securities, tax (expense) benefit 0 0 0
Other comprehensive income (loss), tax (expense) benefit (56) 45 (124)
Foreign currency translation adjustments, after tax:      
Foreign currency translation adjustments after tax (488) (444) (409)
Net Investment Hedges, after tax:      
Net investment hedges gain (loss), after-tax 132 (96) 215
Cash flow hedges, after-tax:      
Net deferred gain (loss) on cash flow hedges, after-tax 29 (14) 164
Reclassification to net income, after-tax 2 7 (1)
Postretirement and postemployment benefit amounts arising during the period, after-tax      
Net experience gain (loss), after tax (4) 0 4
Prior service credit (cost), after-tax 1 (7) (2)
Postretirement and postemployment benefits reclassification to net income, after-tax      
Net experience loss, after-tax (1) (1) (1)
Prior service cost, after-tax 1 (1) 1
Available-for-sale securities, after-tax      
Unrealized gain (loss) on available-for-sale securities, after-tax 0 1 (5)
Reclassification to net income on available-for-sale securities, after-tax 0 3 1
Other comprehensive income (loss) (328) (552) (33)
Comprehensive income 1,028 412 929
Net income (loss) attributable to noncontrolling interests 13 13 2
Other comprehensive income (loss) attributable to noncontrolling interests (93) (229) (46)
Comprehensive income attributable to Kellanova $ 1,108 $ 628 $ 973
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CONSOLIDATED BALANCE SHEET - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Assets, Current [Abstract]    
Cash and cash equivalents $ 694 $ 274
Accounts receivable, net 1,522 1,568
Inventories 1,165 1,243
Other current assets 373 245
Total current assets 3,754 3,330
Property, net 3,234 3,212
Operating lease, right-of-use assets 601 661
Goodwill 5,003 5,160
Other intangibles, net 1,760 1,930
Investment in unconsolidated entities 99 184
Other assets 1,177 1,144
Total assets 15,628 15,621
Liabilities, Current [Abstract]    
Current maturities of long-term debt 632 663
Notes payable 113 121
Accounts payable 2,236 2,314
Current operating lease liabilities 134 121
Accrued advertising and promotion 611 766
Accrued salaries and wages 259 278
Other current liabilities 675 797
Total current liabilities 4,660 5,060
Long-term debt 4,998 5,089
Operating lease liabilities 465 532
Deferred income taxes 541 497
Pension liability 599 613
Other liabilities 483 461
Commitments and contingencies (Note 17)
Equity [Abstract]    
Common stock, $0.25 par value, 1,000,000,000 shares authorized Issued: 421,389,221 shares in 2024 and 421,326,361 shares in 2023 105 105
Capital in excess of par value 1,121 1,101
Retained earnings 9,358 8,804
Treasury stock, at cost 76,280,394 shares in 2024 and 80,738,167 shares in 2023 (4,533) (4,794)
Accumulated other comprehensive income (loss) (2,276) (2,041)
Total Kellanova equity 3,775 3,175
Noncontrolling interests 107 194
Total equity 3,882 3,369
Total liabilities and equity $ 15,628 $ 15,621
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CONSOLIDATED BALANCE SHEET (Parenthetical) CONSOLIDATED BALANCE SHEET - $ / shares
Dec. 28, 2024
Dec. 30, 2023
Statement of Financial Position [Abstract]    
Common Stock, Par or Stated Value Per Share $ 0.25 $ 0.25
Common Stock, Shares Authorized 1,000,000,000 1,000,000,000
Common Stock, Shares, Issued 421,389,221 421,326,361
Treasury Stock, Common, Shares 76,280,394 80,738,167
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CONSOLIDATED STATEMENT OF EQUITY - USD ($)
shares in Millions, $ in Millions
Total
Common stock
Capital in excess of par value
Retained earnings
Treasury Stock, Common
Accumulated other comprehensive income (loss)
Total Kellanova equity
Non- controlling interests
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Jan. 01, 2022 $ 4,215             $ 495
Balance, in shares at Jan. 01, 2022   421     80      
Balance at Jan. 01, 2022   $ 105 $ 1,023 $ 9,028 $ (4,715) $ (1,721) $ 3,720  
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Common stock repurchases (300)       $ (300)   (300)  
Common stock repurchases (in shares)         5      
Net income (loss) 962     960     960 2
Dividends declared (797)     (797)     (797)
Distributions to noncontrolling interest (17)           0 (17)
Other comprehensive income (loss) (33)         13 13 (46)
Stock compensation 96   96       96  
Stock options exercised and other 249   (51) 6 $ 294   249  
Stock options exercised and other (in shares)   0     (6)      
Balance, in shares at Dec. 31, 2022   421     79      
Balance at Dec. 31, 2022   $ 105 1,068 9,197 $ (4,721) (1,708) 3,941  
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2022 4,375             434
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Common stock repurchases (170)       $ (170)   (170)  
Common stock repurchases (in shares)         3      
Net income (loss) 964     951     951 13
Dividends declared (800)     (800)     (800)  
Distributions to noncontrolling interest (24)           0 (24)
Distribution of WK Kellogg Co. (547)     (537)   (10) (547)  
Other comprehensive income (loss) (552)         (323) (323) (229)
Stock compensation 95   95       95  
Stock options exercised and other 28   (62) (7) $ 97   28  
Stock options exercised and other (in shares)   0     (1)      
Balance, in shares at Dec. 30, 2023   421     81      
Balance at Dec. 30, 2023 3,175 $ 105 1,101 8,804 $ (4,794) (2,041) 3,175  
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 30, 2023 3,369             194
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Common stock repurchases 0       $ 0   0  
Common stock repurchases (in shares)         0      
Net income (loss) 1,356     1,343     1,343 13
Dividends declared (776)     (776)     (776)  
Distributions to noncontrolling interest (7)           0 (7)
Other comprehensive income (loss) (328)         (235) (235) (93)
Stock compensation 89   89       89  
Stock options exercised and other 179   (69) (13) $ 261   179  
Stock options exercised and other (in shares)   0     (5)      
Balance, in shares at Dec. 28, 2024   421     76      
Balance at Dec. 28, 2024 3,775 $ 105 $ 1,121 $ 9,358 $ (4,533) $ (2,276) $ 3,775  
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 28, 2024 $ 3,882             $ 107
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CONSOLIDATED STATEMENT OF EQUITY (Parenthetical) CONSOLIDATED STATEMENT OF EQUITY - $ / shares
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]      
Dividends declared per share $ 2.26 $ 2.34 $ 2.34
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CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Operating Activities      
Net income $ 1,356 $ 964 $ 962
Adjustments to reconcile net income to operating cash flows      
Depreciation and amortization 367 419 478
Impairment of property 60 0 0
Postretirement benefit plan expense (benefit) (11) 53 240
Deferred income taxes 24 (21) (46)
Stock compensation 89 95 96
Loss on Russia divestiture 0 113 0
Other (64) 40 (42)
Postretirement benefit plan distributions 175 0 0
Postretirement benefit plan contributions (55) (42) (23)
Changes in operating assets and liabilities, net of acquisitions and divestitures:      
Trade receivables (104) (42) (257)
Inventories 2 139 (411)
Accounts payable 38 (340) 411
All other current assets and liabilities (117) 267 243
Net cash provided by (used in) operating activities 1,760 1,645 1,651
Investing activities      
Additions to properties (628) (677) (488)
Issuance of notes receivable 0 (4) (22)
Repayments from notes receivable 0 0 10
Purchases of marketable securities (350) 0 0
Sales of marketable securities 209 0 0
Settlement of net investment hedges (7) 68 37
Purchases of available for sale securities 0 (15) (17)
Sales of available for sale securities 0 64 19
Other 26 2 13
Net cash provided by (used in) investing activities (750) (562) (448)
Financing activities      
Net increase (reduction) of notes payable, with maturities less than or equal to 90 days (27) (356) 337
Issuances of notes payable, with maturities greater than 90 days 27 35 28
Reductions of notes payable, with maturities greater than 90 days 0 (25) (35)
Issuances of long-term debt 619 404 39
Reductions of long-term debt (655) (780) (648)
Net issuances of common stock 213 60 277
Common stock repurchases 0 (170) (300)
Cash dividends (776) (800) (797)
Proceeds received from debt issued and retained by WK Kellogg Co 0 663 0
Cash retained by WK Kellogg Co at separation 0 (78) 0
Other (8) (63) 18
Net cash provided by (used in) financing activities (607) (1,110) (1,081)
Effect of exchange rate changes on cash and cash equivalents 17 2 (109)
Increase (decrease) in cash and cash equivalents 420 (25) 13
Cash and cash equivalents at beginning of period 274 299 286
Cash and cash equivalents at end of period 694 274 299
Supplemental cash flow disclosures:      
Interest paid 303 291 220
Income taxes paid 244 322 312
Supplemental cash flow disclosures of non-cash investing activities:      
Additions to properties included in accounts payable $ 142 $ 138 $ 209
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ACCOUNTING POLICIES
12 Months Ended
Dec. 28, 2024
Accounting Policies [Abstract]  
Accounting Policies
ACCOUNTING POLICIES
Basis of presentation
The consolidated financial statements include the accounts of Kellanova (the Company), formerly Kellogg Company, those of the subsidiaries that it controls due to ownership of a majority voting interest (Kellanova or the Company).

On October 2, 2023, the Company completed the separation of its North America cereal business resulting in two independent companies, Kellanova and WK Kellogg Co. As a result of the distribution, Kellanova shareholders of record on September 21, 2023, received one share of WK Kellogg Co common stock for every four shares of Kellanova common stock.

In accordance with applicable accounting guidance, the results of WK Kellogg Co are presented as discontinued operations in the Consolidated Statements of Income and, as such, have been excluded from both continuing operations and segment results for fiscal years 2023 and 2022. The consolidated statements of comprehensive income, equity and cash flows are presented on a consolidated basis for both continuing operations and discontinued operations. All amounts, percentages and disclosures for all periods presented reflect only the continuing operations of Kellanova unless otherwise noted. See Note 2 for additional information.

The Company continually evaluates its involvement with variable interest entities (VIEs) to determine whether it has variable interests and is the primary beneficiary of the VIE. When these criteria are met, the Company is required to consolidate the VIE. The Company’s share of earnings or losses of nonconsolidated affiliates is included in its consolidated operating results using the equity method of accounting when it is able to exercise significant influence over the operating and financial decisions of the affiliate. The Company records investments in equity securities at fair value if it is not able to exercise significant influence over the operating and financial decisions of the affiliate. The Company's investments in equity securities without a readily determinable fair value are recorded at original cost with adjustments for fair value only when observable price changes from orderly transactions for the investment are identified. Our investments in unconsolidated affiliates and equity securities without a readily determinable fair value are evaluated, at least annually, for indicators of an other-than-temporary impairment. Intercompany balances and transactions are eliminated.

Proposed Merger
On August 13, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Acquiror 10VB8, LLC, a Delaware limited liability company (“Acquiror”), Merger Sub 10VB8, LLC, a Delaware limited liability company and a wholly owned subsidiary of Acquiror (“Merger Sub”), and, solely for the limited purposes specified in the Merger Agreement, Mars, Incorporated, a Delaware corporation (“Mars”).

The Merger Agreement provides that, subject to the terms and conditions set forth therein, at the effective time of the Merger (the “Effective Time”), (1) Merger Sub will be merged with and into the Company (the “Merger”), with the Company continuing as the surviving corporation and a wholly owned subsidiary of Acquiror, and (2) each share of public common stock, par value $0.25 per share, of the Company issued and outstanding immediately prior to Effective Time (other than shares owned by (i) the Company or its subsidiaries or Mars or its subsidiaries (including Acquiror and its subsidiaries) or (ii) shareowners who have properly exercised and perfected appraisal rights under Delaware law) will be automatically cancelled and converted into the right to receive $83.50 per share in cash, without interest. Completion of the Merger is subject to customary closing conditions, including the receipt of required regulatory approvals.

The Merger Agreement contains certain termination rights, including the right of either the Company or Acquiror to terminate the Merger Agreement if the Merger is not consummated by August 13, 2025 (subject to two extensions for up to an additional six months each if all of the conditions to the closing, other than the conditions related to obtaining regulatory approvals, have been satisfied). The Merger Agreement also provides for certain termination rights for each of the Company and Acquiror, and provides that, upon termination of the Merger Agreement under certain specified circumstances related to the failure to obtain regulatory approvals, Acquiror would be required to pay a termination fee of $1.25 billion to the Company, and under other specified circumstances, including if the Company terminates the Merger Agreement to enter into a superior proposal or Acquiror terminates the Merger Agreement due to a change of recommendation by the Board, the Company would be required to pay to Acquiror a termination fee of $800 million.
Fiscal year
The Company’s fiscal year ends on the Saturday closest to December 31 and as a result, a 53rd week is added approximately every sixth year. The Company’s 2024, 2023 and 2022 fiscal years each contained 52 weeks and ended on December 28, 2024, December 30, 2023, and December 31, 2022, respectively. Certain prior period amounts have been updated to conform to the current period presentation.
Use of estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods reported. The Company's critical estimates include those related to promotional expenditures, goodwill and other intangible assets, retirement benefits, and income taxes. Actual results could differ from those estimates and could be impacted from macroeconomic conditions.
Cash and cash equivalents
Highly liquid investments with remaining stated maturities of three months or less when purchased are considered cash equivalents and recorded at cost.
Accounts receivable
Accounts receivable consists principally of trade receivables, which are recorded at the invoiced amount, net of allowances for expected credit losses and prompt payment discounts. Trade receivables do not bear interest. The allowance for expected credit losses represents management’s estimate of the amount of probable credit losses in existing accounts receivable, as determined from a review of past due balances, historical loss information, and an evaluation of customer accounts for potential future losses. Account balances are written off against the allowance when management determines the receivable is uncollectible. For the fiscal years ended 2024 and 2023 the Company did not have off-balance sheet credit exposure related to its customers. Please refer to Note 3 for information on sales of accounts receivable.
Inventories        
Inventories are valued at the lower of cost or net realizable value. Cost is determined on an average cost basis.
Property
The Company’s property consists mainly of plants and equipment used for manufacturing activities. These assets are recorded at cost and depreciated over estimated useful lives using straight-line methods for financial reporting and accelerated methods, where permitted, for tax reporting. Major property categories are depreciated over various periods as follows (in years): manufacturing machinery and equipment 15-30; office equipment 5; computer equipment and capitalized software 3-7; building components 20; building structures 10-50. Cost includes interest associated with significant capital projects. Plant and equipment are reviewed for impairment when conditions indicate that the carrying value may not be recoverable. Such conditions include an extended period of idleness or a plan of disposal. Assets to be disposed of at a future date are depreciated over the remaining period of use. Assets to be sold are written down to realizable value at the time the assets are being actively marketed for sale and a sale is expected to occur within one year. The Company reclassified an immaterial amount of assets related to a foreign subsidiary in Egypt as well as a manufacturing facility in the United States to held for sale in 2024. There were no other material assets held for sale at the fiscal year-end 2024 or 2023.
Goodwill and other intangible assets
The Company reviews our operating segment and reporting unit structure annually or as significant changes in the organization occur and assesses goodwill impairment risk throughout the year by performing a qualitative review of entity-specific, industry, market and general economic factors affecting our reporting units with goodwill. Annually during the fourth quarter, in conjunction with our annual budgeting process, the Company may perform qualitative testing, or depending on factors such as prior-year test results, current year developments, current risk evaluations and other practical considerations, the Company may instead perform a quantitative impairment test. In our quantitative testing, the Company compares a reporting unit’s estimated fair value with its carrying value. The reporting unit’s fair value is estimated using a combination of market multiples and discounted cash flow methodologies. The market multiples approach is based on either sales or earnings before interest, taxes, depreciation and amortization for companies that are comparable to the Company’s reporting units. The discounted cash flow approach incorporates assumptions surrounding planned growth rates, market-based discount rates and estimates of residual value. The assumptions used for the impairment test are consistent with those utilized by a market participant performing similar valuations for the Company’s reporting units. These estimates are made using various inputs including historical data, current and anticipated market conditions, management plans, and market comparables. If the carrying value of a reporting unit exceeds its fair value, the Company considers the reporting unit impaired and reduces its carrying value of goodwill such that the reporting unit’s new carrying value is the estimated fair value.

Similarly, the Company assesses indefinite-life intangible assets impairment risk throughout the year by performing a qualitative review and assessing events and circumstances that could affect the fair value or carrying value of these intangible assets. Annually during the fourth quarter, in conjunction with our annual budgeting process, the Company may perform qualitative testing, or depending on factors such as prior-year test results, current year developments, current risk evaluations and other practical considerations, the Company may instead perform a quantitative impairment test. In the quantitative testing, the Company compares an intangible asset’s estimated fair value with its carrying value with the intangible asset’s fair value being determined using estimates of future cash flows to be generated from that asset based on estimates of future sales, as well as assumptions surrounding earnings growth rates, royalty rates and discount rates consistent with rates used by market participants. These estimates are made using various inputs including historical data, current and anticipated market conditions, management plans, and market comparables. If the carrying value of the asset exceeds its fair value, we consider the asset impaired and reduce its carrying value to the estimated fair value.

We amortize definite-life intangible assets over their estimated useful lives, which materially approximates the pattern of economic benefit and evaluate them for impairment as we do other long-lived assets.
Accounts payable
The Company establishes competitive market-based terms with our suppliers, regardless of whether they participate in supplier finance programs, which generally range from 0 to 150 days dependent on their respective industry and geography.

The Company has agreements with third parties to provide accounts payable tracking systems which facilitate participating suppliers’ ability to monitor and, if elected, sell payment obligations from the Company to designated third-party financial institutions. Participating suppliers may, at their sole discretion, make offers to sell one or more payment obligations of the Company prior to their scheduled due dates at a discounted price to participating financial institutions. The Company has no economic interest in the sale of these suppliers’ receivables and no direct financial relationship with the financial institutions concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. However, the Company’s right to offset balances due from suppliers against payment obligations is restricted by the agreements for those payment obligations that have been sold by suppliers. The payment of these obligations by the Company is included in cash used in operating activities in the Consolidated Statement of Cash Flows.
The rollforward of the Company’s outstanding obligations confirmed as valid under its supplier finance program, which are included in Accounts Payable in the Consolidated Balance Sheets, for year ended December 28, 2024 are as follows:

2024
Outstanding payment obligations at the beginning of the year$825 
Invoices confirmed during the year 2,810 
Confirmed invoices paid during the year (2,775)
Foreign currency translation and other(5)
Outstanding payment obligations at the end of the year$855 

Revenue recognition
The Company recognizes sales upon delivery of its products to customers. Revenue, which includes shipping and handling charges billed to the customer, is reported net of applicable discounts, returns, allowances, and various government withholding taxes. Methodologies for determining these provisions are dependent on local customer pricing and promotional practices, which range from contractually fixed percentage price reductions to reimbursement based on actual occurrence or performance. Where applicable, future reimbursements are estimated based on a combination of historical patterns and future expectations regarding specific in-market product performance.

The Company recognizes revenue from the sale of food products which are sold to customers through direct sales forces, broker and distributor arrangements. The Company also recognizes revenue from the license of our trademarks granted to third parties who use these trademarks on their merchandise and revenue from hauling services provided to third parties within certain markets. Revenue from these licenses and hauling services is not material to the Company.

Contract balances recognized in the current period that are not the result of current period performance are not material to the Company. The Company also does not incur costs to obtain or fulfill contracts.

The Company does not adjust the promised amount of consideration for the effects of significant financing components as the Company expects, at contract inception, that the period between the transfer of a promised good or service to a customer and when the customer pays for that good or service will be one year or less.

The Company accounts for shipping and handling activities that occur before the customer has obtained control of a good as fulfillment activities recorded in cost of goods sold (COGS) rather than as a promised service.

The Company excludes from the measurement of transaction price all taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction and collected by the Company from a customer for sales taxes.

Performance obligations

The Company recognizes revenue when (or as) performance obligations are satisfied by transferring control of the goods to customers. Control is transferred upon delivery of the goods to the customer. The customer is invoiced with payment terms which are commensurate with the customer’s credit profile. Shipping and/or handling costs that occur before the customer obtains control of the goods are deemed to be fulfillment activities and are accounted for as fulfillment costs.

The Company assesses the goods and services promised in its customers’ purchase orders and identifies a performance obligation for each promise to transfer a good or service (or bundle of goods or services) that is distinct. To identify the performance obligations, the Company considers all the goods or services promised, whether explicitly stated or implied based on customary business practices. For a purchase order that has more than one performance obligation, the Company allocates the total consideration to each distinct performance obligation on a relative standalone selling price basis.
Significant Judgments

The Company offers various forms of trade promotions and the methodologies for determining these provisions are dependent on local customer pricing and promotional practices, which range from contractually fixed percentage price reductions to provisions based on actual occurrence or performance. Where applicable, future provisions are estimated based on a combination of historical patterns and future expectations regarding specific in-market product performance.

The Company's promotional activities are conducted either through the retail trade or directly with consumers and include activities such as in-store displays and events, feature price discounts, consumer coupons, contests and loyalty programs. The costs of these activities are generally recognized at the time the related revenue is recorded, which normally precedes the actual cash expenditure. The recognition of these costs therefore requires management judgment regarding the volume of promotional offers that will be redeemed by either the retail trade or consumer. These estimates are made using various techniques including historical data on performance of similar promotional programs. Differences between estimated expense and actual redemptions are normally immaterial in relation to net sales and recognized as a change in management estimate in a subsequent period. The liability associated with these promotions was recorded in accrued advertising and promotion.

The Company classifies trade promotional expenditures to its customers, the cost of consumer coupons, and other cash redemption offers in net sales.
Advertising and promotion
The Company expenses production costs of advertising the first time the advertising takes place. Advertising expense is classified in selling, general and administrative (SGA) expense.

The Company also classifies consumer promotional expenditures in SGA expense. These promotional expenses are estimated using various techniques including historical cash expenditure and redemption experience and patterns. Differences between estimated expense and actual redemptions are normally immaterial and recognized as a change in management estimate in a subsequent period. The liability associated with these advertising and promotional activities is recorded in accrued advertising and promotion.
The cost of promotional package inserts is recorded in COGS.
Research and development
The costs of research and development (R&D) are expensed as incurred and are classified in SGA expense. R&D includes expenditures for new product and process innovation, as well as significant technological improvements to existing products and processes. The Company’s R&D expenditures primarily consist of internal salaries, wages, consulting, and supplies attributable to time spent on R&D activities. Other costs include depreciation and maintenance of research facilities and equipment, including assets at manufacturing locations that are temporarily engaged in pilot plant activities.
Stock-based compensation
The Company uses stock-based compensation, including stock options, restricted stock, restricted stock units, and executive performance shares, to provide long-term performance incentives for its global workforce.
The Company classifies pre-tax stock compensation expense in SGA and COGS within its corporate operations. Expense attributable to awards of equity instruments is recorded in capital in excess of par value in the Consolidated Balance Sheet.
Certain of the Company’s stock-based compensation plans contain provisions that prorate vesting of awards upon retirement, disability, or death of eligible employees and directors. A stock-based award is considered vested for expense attribution purposes when the employee’s retention of the award is no longer contingent on providing subsequent service. Accordingly, the Company recognizes compensation cost immediately for awards granted to retirement-eligible individuals or over the period from the grant date to the date retirement eligibility is achieved, if less than the stated vesting period.

The Company recognizes compensation cost for stock option awards that have a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
Income taxes
The Company recognizes uncertain tax positions based on a benefit recognition model. Provided that the tax position is deemed more likely than not of being sustained, the Company recognizes the largest amount of tax benefit that is greater than 50 percent likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained. The Company classifies income tax-related interest and penalties as interest expense and SGA expense, respectively, on the Consolidated Statement of Income. The current portion of the Company’s unrecognized tax benefits is presented in the Consolidated Balance Sheet in other current assets and other current liabilities, and the amounts expected to be settled after one year are recorded in other assets and other liabilities.
Management monitors the Company’s ability to utilize certain future tax deductions, operating losses and tax credit carryforwards, prior to expiration as well as the reinvestment assertion regarding our undistributed foreign earnings. Changes resulting from management’s assessment will result in impacts to deferred tax assets and the corresponding impacts on the effective income tax rate. Valuation allowances were recorded to reduce deferred tax assets to an amount that will, more likely than not, be realized in the future.

Derivative Instruments
The fair value of derivative instruments is recorded in other current assets, other assets, other current liabilities or other liabilities.
Derivative instruments are classified on the Consolidated Balance Sheet based on the contractual maturity of the instrument or the timing of the underlying cash flows of the instrument for derivatives with contractual maturities beyond one year. Any collateral associated with derivative instruments is classified as other assets or other current liabilities on the Consolidated Balance Sheet depending on whether the counterparty collateral is in an asset or liability position. Margin deposits related to exchange-traded commodities are recorded in accounts receivable, net on the Consolidated Balance Sheet. On the Consolidated Statement of Cash Flows, cash flows associated with derivative instruments are classified according to the nature of the underlying hedged item. Cash flows associated with collateral and margin deposits on exchange-traded commodities are classified as investing cash flows when the collateral account is in an asset position and as financing cash flows when the collateral account is in a liability position.

Gains and losses representing either hedge ineffectiveness, hedge components excluded from the assessment of effectiveness, or hedges of translational exposure are recorded in the Consolidated Statement of Income in other income (expense), net (OIE) or interest expense.
Cash flow hedges.  Qualifying derivatives are accounted for as cash flow hedges when the hedged item is a forecasted transaction. Gains and losses on these instruments are recorded in other comprehensive income until the underlying transaction is recorded in earnings. When the hedged item is realized, gains or losses are reclassified from accumulated other comprehensive income (loss) (AOCI) to the Consolidated Statement of Income on the same line item as the underlying hedged transaction.
Fair value hedges.  Qualifying derivatives are accounted for as fair value hedges when the hedged item is a recognized asset, liability, or firm commitment. Gains and losses on these instruments are recorded in earnings, offsetting gains and losses on the hedged item.
Net investment hedges.  Qualifying derivative and nonderivative financial instruments are accounted for as net investment hedges when the hedged item is a nonfunctional currency investment in a subsidiary. Gains and losses on these instruments are included in foreign currency translation adjustments in AOCI.
Derivatives not designated for hedge accounting.   Gains and losses on these instruments are recorded in the Consolidated Statement of Income, on the same line item as the underlying hedged item.
Foreign currency exchange risk.  The Company is exposed to fluctuations in foreign currency cash flows related primarily to third-party purchases, intercompany transactions and when applicable, nonfunctional currency denominated third-party debt. The Company is also exposed to fluctuations in the value of foreign currency investments in subsidiaries and cash flows related to repatriation of these investments. Additionally, the Company is exposed to volatility in the translation of foreign currency denominated earnings to U.S. dollars. Management assesses foreign currency risk based on transactional cash flows and translational volatility and may enter into forward contracts, options, and currency swaps to reduce fluctuations in long or short currency positions.
Forward contracts and options are generally less than 18 months duration.
For foreign currency cash flow and fair value hedges, the assessment of effectiveness is generally based on changes in spot rates. Changes in time value are reported in OIE.
Interest rate risk.  The Company is exposed to interest rate volatility with regard to future issuances of fixed rate debt and existing and future issuances of variable rate debt. The Company periodically uses interest rate swaps, including forward-starting swaps, to reduce interest rate volatility and funding costs associated with certain debt issues, and to achieve a desired proportion of variable versus fixed rate debt, based on current and projected market conditions.
Fixed-to-variable interest rate swaps are accounted for as fair value hedges and the assessment of effectiveness is based on changes in the fair value of the underlying debt, using incremental borrowing rates currently available on loans with similar terms and maturities.
Price risk.  The Company is exposed to price fluctuations primarily as a result of anticipated purchases of raw and packaging materials, fuel, and energy. The Company has historically used the combination of long-term contracts with suppliers, and exchange-traded futures and option contracts to reduce price fluctuations in a desired percentage of forecasted raw material purchases over a duration of generally less than 18 months.
Foreign currency - highly inflationary economies
The Company monitors the inflation rates of the economies in which the Company operates. In the fourth quarter of 2024 the Company determined that Nigeria and Egypt are highly inflationary economies for US GAAP purposes. For financial statements of subsidiaries operating in highly inflationary economies, the U.S. dollar has been designated as the functional currency. Highly inflationary accounting requires monetary assets and liabilities, such as cash, receivables and payables, to be remeasured into U.S. dollars at the current exchange rate at the end of each period with the impact of any changes in exchange rates being recorded in other income and expense. Non-monetary assets and liabilities, such as inventory, property, plant and equipment and intangible assets are carried forward at their historical dollar cost, which is calculated using the exchange rate at the date which hyperinflationary accounting is implemented. The impact of highly inflationary accounting in 2024 was not material to the Company's financial statements.
Pension benefits, nonpension postretirement and postemployment benefits
The Company sponsors a number of U.S. and foreign plans to provide pension, health care, and other welfare benefits to retired employees, as well as salary continuance, severance, and long-term disability to former or inactive employees.
The recognition of benefit expense is based on actuarial assumptions, such as discount rate, long-term rate of compensation increase, and long-term rate of return on plan assets and health care cost trend rate. Service cost is reported in COGS and SGA expense on the Consolidated Statement of Income. All other components of net periodic pension cost are included in OIE.
Postemployment benefits.  The Company recognizes an obligation for postemployment benefit plans that vest or accumulate with service. Obligations associated with the Company’s postemployment benefit plans, which are unfunded, are included in other current liabilities and other liabilities on the Consolidated Balance Sheet. All gains and losses are recognized over the average remaining service period of active plan participants.
Postemployment benefits that do not vest or accumulate with service or benefits to employees in excess of those specified in the respective plans are expensed as incurred.
Pension and nonpension postretirement benefits.  The Company recognizes actuarial gains and losses in operating results in the year in which they occur. Experience gains and losses are recognized annually as of the measurement date, which is the Company’s fiscal year-end, or when remeasurement is otherwise required under generally accepted accounting principles. The Company uses the fair value of plan assets to calculate the expected return on plan assets.
Reportable segments are allocated service cost. All other components of pension and postretirement benefit expense, including interest cost, expected return on assets, prior service cost, and experience gains and losses are considered unallocated corporate costs and are not included in the measure of reportable segment operating results. See Note 18 for more information on reportable segments. Management reviews the Company’s expected long-term rates of return annually; however, the benefit trust investment performance for one particular year does not, by itself, significantly influence this evaluation.
For defined benefit pension and postretirement plans, the Company records the net overfunded or underfunded position as a pension asset or pension liability on the Consolidated Balance Sheet.

Leases
The Company leases certain warehouses, equipment, vehicles, and office space primarily through operating lease agreements. Finance lease obligations and activity are not material to the Consolidated Financial Statements. Lease obligations are primarily for real estate assets, with the remainder related to manufacturing and distribution related equipment, vehicles, information technology equipment, and rail cars. Leases with an initial term of 12 months or less are not recorded on the balance sheet.

A portion of the Company's real estate leases include future variable rental payments that include inflationary adjustment factors. The future variability of these adjustments is unknown and therefore not included in the minimum lease payments. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The leases have remaining terms which range from less than 1 year to 16 years and the majority of leases provide the Company with the option to exercise one or more renewal terms. The length of the lease term used in recording lease assets and lease liabilities is based on the contractually required lease term adjusted for any options to renew or early terminate the leases that are reasonably certain of being executed.
The Company combines lease and non-lease components together in determining the minimum lease payments for the majority of leases. The Company has elected to not combine lease and non-lease components for assets controlled indirectly through third party service-related agreements that include significant production related costs. The Company has closely analyzed these agreements to ensure any embedded costs related to the securing of the leased asset is properly segregated and accounted for in measuring the lease assets and liabilities.

The majority of the leases do not include a stated interest rate, and therefore the Company's periodic incremental borrowing rate is used to determine the present value of lease payments. This rate is calculated based on a collateralized rate for the specific currencies used in leasing activities and the borrowing ability of the applicable Company legal entity.

Accounting standards to be adopted in future periods

Income Taxes: Improvements to Income Tax Disclosures: In December 2023, the FASB issued ASU 2023-09 to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. It will take effect for public entities fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently assessing the impact of any incremental disclosures required by this ASU and the planned timing of adoption.

Disaggregation of Income Statement Expenses: In November 2024, the FASB issued ASU 2024-03 to expand the disclosure requirements to include additional disaggregated information about income statement expenses that are commonly presented within existing expense captions. It will take effect for public entities fiscal years beginning after December 15, 2026, with early adoption permitted. The Company is currently assessing the impact of any incremental disclosures required by this ASU and the planned timing of adoption.

Accounting standards adopted during the period

Supplier Finance Programs: Disclosure of Supplier Finance Program Obligations. In September 2022, the FASB issued an ASU to improve the disclosures of supplier finance programs. Specifically, the ASU requires disclosure of key terms of the supplier finance programs and a rollforward of the related obligations. The amendments in this ASU do not affect the recognition, measurement, or financial statement presentation of obligations covered by supplier finance programs. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2022, except for the amendment on rollforward information, which is effective for fiscal years beginning after December 15, 2023. The Company has historically presented information regarding the nature and amount of outstanding Accounts Payable obligations confirmed into supplier finance programs within the Accounting Policies note of the financial statements. The Company adopted the ASU in the first quarter of 2023 and included the rollforward information in the fourth quarter of 2024.
Segment Reporting: Improvements to Reportable Segment Disclosures. In November 2023, the FASB issued ASU 2023-07, which focuses on enhancing reportable segment disclosures under Segment Reporting (Topic 280). This new standard is designed to enhance the transparency of significant segment expenses on an interim and annual basis. It took effect for public entities fiscal years beginning after December 15, 2023, with the option for earlier adoption at any time before the specified date, with retrospective requirements. The Company adopted the ASU in the fourth quarter of 2024 and has updated the segment disclosures as required.
v3.25.0.1
DISCONTINUED OPERATIONS
12 Months Ended
Dec. 28, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations, Disclosure
DISCONTINUED OPERATIONS

As disclosed in Note 1, on October 2, 2023, the Company completed the separation of its North America cereal business resulting in two independent companies, Kellanova and WK Kellogg Co. As a result of the distribution, Kellanova shareholders of record on September 21, 2023, received one share of WK Kellogg Co common stock for every four shares of Kellanova common stock.

In accordance with applicable accounting guidance, the results of WK Kellogg Co are presented as discontinued operations in the Consolidated Statement of Income and, as such, have been excluded from both continuing operations and segment results for fiscal years 2023 and 2022. There were no discontinued operations in fiscal year 2024. The consolidated statements of cash flows are presented on a consolidated basis for both continuing operations and discontinued operations.

The following table presents key components of “Income from discontinued operations, net of income taxes” for the fiscal years ended December 30, 2023 and December 31, 2022:

(millions)20232022
Net sales$2,085 $2,662 
Cost of goods sold1,387 1,858 
Selling, general and administrative expense479 381 
Operating profit$219 $423 
Interest expense26 17 
Other income (expense), net54 (111)
Income from discontinued operations before income taxes$247 $295 
Income taxes71 64 
Net income from discontinued operations, net of tax$176 $231 

The following table presents significant cash flow items from discontinued operations for the fiscal years ended December 30, 2023 and December 31, 2022:

(millions)20232022
Depreciation and amortization$52 $74 
Additions to properties$107 $87 
Postretirement benefit plan expense (benefit)$(53)$123 

On September 29, 2023, in connection with the planned separation, WK Kellogg Co entered into a Credit Agreement (the “Credit Agreement”) and borrowed $664 million under the term loan and revolving credit facility under the Credit Agreement. Approximately $663 million of these borrowings was paid by WK Kellogg Co to Kellanova in the form of a dividend. Pursuant to the conditions of the private letter ruling from the Internal Revenue Service, Kellanova used the proceeds from the dividend, along with cash on hand to repay outstanding commercial paper and the 2.65% Senior Notes due 2023, which had an outstanding principal balance of $550 million. In a pro rata spin-off of consolidated subsidiaries, the distribution of the assets and liabilities are recognized through equity instead of net income. Accordingly, Kellanova has recognized the distribution of net assets to WK Kellogg Co in retained earnings. Following the completion of the separation on October 2, 2023, the term loan and revolving credit facility under the Credit Agreement are no longer obligations of Kellanova.
In connection with the separation, WK Kellogg Co entered into several agreements with Kellanova that govern the relationship of the parties following the spin-off including a Separation and Distribution Agreement, a Manufacturing and Supply Agreement (“Supply Agreement”), a Tax Matters Agreement, Employee Matters Agreement, Transition Services Agreement (“TSA”), and various lease agreements.

Pursuant to the TSA, both Kellanova and WK Kellogg Co agree to provide certain services to each other, on an interim, transitional basis from and after the separation and the distribution for up to two years following the spin-off. The TSA covers various services such as supply chain, IT, commercial, sales, Finance, HR, R&D and other Corporate. The remuneration to be paid for such services is generally intended to allow the company providing the services to recover all of its costs and expenses of providing such services. The costs and reimbursements related to services provided by Kellanova under the TSA are recorded in continuing operations with the Consolidated Statement of Income. Kellanova recorded approximately $157 million and $52 million of cost reimbursements related to the TSA for the years ended December 28, 2024 and December 30, 2023, respectively, of which $101 million and $37 million is recognized in cost of goods sold (COGS) and $56 million and $15 million in selling, general, and administrative expense (SGA) in the Consolidated Statement of Income for the years ended, respectively. These reimbursements are a direct offset within the Consolidated Statement of Income to the costs incurred related to providing services under the TSA.
Pursuant to the Supply Agreement, Kellanova will continue to supply certain inventory to WK Kellogg Co for a period of up to 3 years following the spin-off. During the years ended December 28, 2024 and December 30, 2023, the Company recognized net sales to WK Kellogg Co of $45 million and $18 million and cost of sales of $39 million and $16 million, respectively.
v3.25.0.1
SALE OF ACCOUNTS RECEIVABLE
12 Months Ended
Dec. 28, 2024
Transfers and Servicing of Financial Assets [Abstract]  
Transfers and Servicing of Financial Assets [Text Block]
SALE OF ACCOUNTS RECEIVABLE

The Company has a program in which a discrete group of customers are allowed to extend their payment terms in exchange for the elimination of early payment discounts (Extended Terms Program).

The Company has two Receivable Sales Agreements (Monetization Programs) described below, which are intended to directly offset the impact the Extended Terms Program would have on the days-sales-outstanding (DSO) metric that is critical to the effective management of the Company's accounts receivable balance and overall working capital. The Monetization Programs sell, on a revolving basis, certain trade accounts receivable invoices to third party financial institutions. Transfers under these agreements are accounted for as sales of receivables resulting in the receivables being de-recognized from the Consolidated Balance Sheet. The Monetization Programs provide for the continuing sale of certain receivables on a revolving basis until terminated by either party; however, the maximum receivables that may be sold at any time is approximately $975 million.

The Company has no retained interest in the receivables sold, however the Company does have collection and administrative responsibilities for the sold receivables. The Company has not recorded any servicing assets or liabilities as of December 28, 2024 and December 30, 2023 for these agreements as the fair value of these servicing arrangements as well as the fees earned were not material to the financial statements.

Accounts receivable sold of $653 million and $697 million remained outstanding under these arrangements as of December 28, 2024 and December 30, 2023, respectively. The proceeds from these sales of receivables are included in cash from operating activities in the Consolidated Statement of Cash Flows. The recorded net loss on sale of receivables was $40 million, $41 million and $16 million for the years ended December 28, 2024, December 30, 2023 and December 31, 2022, respectively. The recorded loss is included in OIE.

Other programs
Additionally, from time to time certain of the Company's foreign subsidiaries will transfer, without recourse, accounts receivable balances of certain customers to financial institutions. These transactions are accounted for as sales of the receivables resulting in the receivables being de-recognized from the Consolidated Balance Sheet. Accounts receivable sold of $15 million and $8 million remained outstanding under these programs as of December 28, 2024 and December 30, 2023, respectively. The proceeds from these sales of receivables are included in cash from operating activities in the Consolidated Statement of Cash Flows. The recorded net loss on the sale of these receivables is included in OIE and is not material.
v3.25.0.1
DIVESTITURE
12 Months Ended
Dec. 28, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Excluding Discontinued Operations, Disclosure
DIVESTITURES

Egypt
In September 2024, the Company entered into an agreement to sell a foreign subsidiary in Egypt. In conjunction with the agreement, the Company reclassified related assets and liabilities to held for sale and recognized an immaterial impairment charge in the AMEA reportable segment in OIE. Additionally, the Company recognized a domestic tax benefit of $41 million for the excess of tax basis over book on the Company's investment in the subsidiary. The business in Egypt represents less than 1% of consolidated Kellanova net sales.

Russia
In July 2023 the Company completed the sale of its Russian business. As a result of completing the transaction, the Company derecognized net assets of approximately $65 million and recorded a non-cash loss on the transaction of approximately $113 million in OIE, primarily related to the release of historical currency translation adjustments. The business was part of the Europe reportable segment and the sale resulted in a complete exit from the Russian market. The business in Russia represented approximately 1% of consolidated Kellanova net sales.
v3.25.0.1
INVESTMENTS IN UNCONSOLIDATED ENTITIES
12 Months Ended
Dec. 28, 2024
Business Combinations [Abstract]  
Equity Method Investments and Joint Ventures Disclosure
INVESTMENTS IN UNCONSOLIDATED ENTITIES
The Company holds a 50% ownership interest in Tolaram Africa Foods, PTE LTD (TAF), a holding company with a 49% interest in Dufil Prima Foods, Plc, a food manufacturer in West Africa. The carrying value of the investment in TAF at December 28, 2024 and December 30, 2023 was $83 million and $173 million, respectively. The investment in TAF is accounted for under the equity method of accounting and is evaluated for indicators of other than temporary impairment. The Company records the activity of TAF on a one-month lag due to the timing required to obtain the financial statements from TAF management. The reduction in value of the investment in TAF during 2024 has been primarily driven by the devaluation of the Nigerian Naira through foreign currency translation adjustments. TAF, and other entities affiliated with TAF, are suppliers to Multipro, a consolidated subsidiary in West Africa. The related trade payables are generally settled on a monthly basis. These suppliers' net sales, totaling $523 million and $796 million for the years ended December 28, 2024 and December 30, 2023, respectively, consist primarily of inventory purchases by Multipro.
During the second quarter of 2023, the Company recorded an out-of-period adjustment to correct an error in the foreign currency translation of its investment in TAF. The adjustment decreased investments in unconsolidated entities and increased other comprehensive loss by $113 million, respectively. We determined the adjustment to be immaterial to our Consolidated Financial Statements for the related prior annual and quarterly periods.
v3.25.0.1
RESTRUCTURING
12 Months Ended
Dec. 28, 2024
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities
RESTRUCTURING
The Company views its restructuring programs as part of its operating principles to provide greater visibility in achieving its long-term profit growth and margin targets. Initiatives undertaken are generally expected to recover cash implementation costs within a 1 to 5-year period subsequent to completion. Completion (or as each major stage is completed in the case of multi-year programs) is when the project begins to deliver cash savings and/or reduced depreciation.
In the first quarter of 2024, the Company announced a reconfiguration of the North America frozen supply chain network, designed to drive increased productivity. The project is substantially complete as of the end of 2024. The overall project is expected to result in cumulative pretax charges of approximately $70 million, which include employee-related costs of $10 million, other cash costs of $10 million, and non-cash costs, primarily consisting of asset impairment, accelerated depreciation, and asset disposals of $50 million. Charges incurred related to this restructuring program were $65 million during the year ended December 28, 2024. These charges primarily related to severance costs and asset impairment and were recorded in COGS.
In the first quarter of 2024, the Company proposed a reconfiguration of the European cereal supply chain network and completed collective bargaining obligations and consultation with impacted employees during the quarter ended June 29, 2024. The project, designed to drive efficiencies, is expected to be substantially completed by late 2026, with resulting efficiencies expected to begin contributing to gross margin improvements in late 2026. The overall project is expected to result in cumulative pretax charges of approximately $120 million, which include employee-related costs of $50 million, other cash costs of $30 million, and non-cash costs, primarily consisting of asset impairment, accelerated depreciation, and asset disposals of $40 million. Charges incurred related to this restructuring program were $78 million during the year ended December 28, 2024. These charges primarily related to severance costs and asset impairment and were recorded in COGS.
Restructuring costs for fiscal years 2023 and 2022 were immaterial. The tables below provide the details for charges incurred during the year ended December 28, 2024.
 Year-to-date period endedProgram costs to date
(millions)
December 28, 2024
December 28, 2024
Employee related costs$45 $45 
Asset related costs23 23 
Asset impairment60 60 
Other costs15 15 
Total$143 $143 
 Year-to-date period endedProgram costs to date
(millions)
December 28, 2024
December 28, 2024
North America$65 $65 
Europe78 78 
Total$143 $143 
All other restructuring projects were immaterial within the periods presented.
At December 28, 2024, total project reserves for the European reorganizations were $37 million. The reserves are related to severance payments and other costs of which a substantial portion was not paid during the current year. The following table provides details for exit cost reserves related to the European and North American reorganizations described above.
Employee
Related
Costs
Asset
Impairment
Asset
Related
Costs
Other
Costs
Total
Liability as of December 30, 2023$— $— $— $— $— 
2024 restructuring charges45 60 23 15 143 
Cash payments(7)(15)(22)
Non-cash charges and other(1)(60)(23)— (84)
Liability as of December 28, 2024
$37 $ $ $ $37 
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS
12 Months Ended
Dec. 28, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets [Text Block]
GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill and Other Intangible Assets
Changes in the carrying amount of goodwill, intangible assets subject to amortization, consisting primarily of customer relationships, and indefinite-lived intangible assets, consisting of brands and distribution agreements, are presented in the following tables:

Carrying amount of goodwill
(millions)North
America
EuropeLatin
America
AMEAConsolidated
December 31, 2022$4,115 $328 $177 $761 $5,381 
Currency translation adjustment14 (244)(221)
December 30, 2023$4,116 $336 $191 $517 $5,160 
Currency translation adjustment(4)(13)(31)(109)(157)
December 28, 2024$4,112 $323 $160 $408 $5,003 
Other intangible assets
20242023
(millions)Gross AmountAccumulated AmortizationNet AmountGross AmountAccumulated AmortizationNet Amount
Intangibles subject to amortization (a)$256 $(147)$109 $334 $(154)$180 
Intangibles not subject to amortization$1,651 $1,651 $1,750 $1,750 
(a) The currently estimated aggregate amortization expense for each of the next five succeeding fiscal periods is approximately $13 million per year through 2029.

Cumulative goodwill impairment losses are not material. The change in goodwill and other intangible asset values presented in the tables above include the impact of foreign currency translation adjustments which are primarily related to the devaluation of the Nigerian Naira.

Annual impairment testing
At December 28, 2024, goodwill and other intangible assets amounted to $6.8 billion, consisting primarily of goodwill and brands. Within this total, approximately $1.7 billion of non-goodwill intangible assets were classified as indefinite-lived, including $1.6 billion related to trademarks, comprised principally of Pringles and cracker-related trademarks. The majority of all goodwill and other intangible assets are recorded in our North America operating segment.

The Company's annual reporting unit goodwill impairment testing, performed through the fourth quarter of 2024, consisted of qualitative and quantitative testing. No heightened risk or qualitative indicators of goodwill impairment of any reporting units was identified.

The Company's annual intangible asset impairment testing was also performed through the fourth quarter of 2024 consisting of qualitative or quantitative testing for all significant intangible assets. No heightened risk or qualitative indicators of impairment of any intangible assets tested was identified.

In the fourth quarter of 2023 the Company recognized a non-cash impairment of $34 million in selling, general and administrative expense related to a brand in the North America operating segment that primarily relates to snack category products.
v3.25.0.1
EQUITY
12 Months Ended
Dec. 28, 2024
Equity [Abstract]  
Equity
EQUITY
Earnings per share
Basic earnings per share is determined by dividing net income attributable to Kellanova by the weighted average number of common shares outstanding during the period. Diluted earnings per share is similarly determined, except that the denominator is increased to include the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued. Dilutive potential common shares consist principally of employee stock options issued by the Company, restricted stock units, and to a lesser extent, certain contingently issuable performance shares. The total number of anti-dilutive potential common shares excluded from the reconciliation for each period was (shares in millions): 2024-1.3; 2023-3.9; 2022-2.9.
Stock transactions
The Company issues shares to employees and directors under various equity-based compensation and stock purchase programs, as further discussed in Note 11.
In December 2022, the Board of Directors approved a new authorization to repurchase up to $1.5 billion of our common stock through December 2025.
During 2024, the Company did not repurchase any shares of common stock. During 2023, the Company repurchased 3 million shares of common stock for a total of $170 million. During 2022, the Company repurchased 5 million shares of common stock for a total of $300 million. As of December 28, 2024, approximately $1.3 billion remains available under the December 2022 stock repurchase program.
Comprehensive income
Comprehensive income includes net income and all other changes in equity during a period except those resulting from investments by or distributions to shareholders. Other comprehensive income consists of foreign currency translation adjustments, fair value adjustments associated with cash flow hedges, which are recorded in interest expense within the statement of income, upon reclassification from Accumulated Other Comprehensive Income (AOCI), adjustments for net experience gains (losses), prior service credit (costs) related to employee benefit plans and adjustments for unrealized (gains) losses on available-for-sale securities, which are recorded in other income (expense) within the statement of income, upon reclassification from AOCI. The related tax effects of these items are recorded in income tax expense within the statement of income, upon reclassification from AOCI.
Accumulated other comprehensive income (loss) as of December 28, 2024 and December 30, 2023 consisted of the following:
(millions)December 28, 2024December 30, 2023
Foreign currency translation adjustments$(2,721)$(2,326)
Net investment hedges gain (loss)318 186 
Cash flow hedges — net deferred gain (loss)174 143 
Postretirement and postemployment benefits:
Net experience gain (loss)(4)
Prior service credit (cost)(43)(45)
Total accumulated other comprehensive income (loss)$(2,276)$(2,041)
v3.25.0.1
LEASES AND OTHER COMMITMENTS
12 Months Ended
Dec. 28, 2024
Leases [Abstract]  
Leases and other commitments
LEASES AND OTHER COMMITMENTS

The Company recorded operating lease costs of $124 million, $137 million and $132 million for the years ended December 28, 2024, December 30, 2023 and December 31, 2022, respectively. Lease related costs associated with variable rent, short-term leases, and sale-leaseback arrangements, as well as sublease income, are each immaterial.
(millions)Year ended December 28, 2024Year ended December 30, 2023Year ended December 31, 2022
Other information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$125 $138 $121 
Right-of-use assets obtained in exchange for operating lease liabilities
New leases$82 $89 $84 
Modified leases$27 $74 $27 
Weighted-average remaining lease term - operating leases7 years7 years
Weighted-average discount rate - operating leases3.4%3.6%

At December 28, 2024 future maturities of operating leases were as follows:
(millions)Operating
leases
2025$154 
2026119 
202793 
202867 
202957 
2030 and beyond194 
Total minimum payments$684 
Less interest(85)
Present value of lease liabilities$599 

Operating lease payments presented in the table above exclude $4 million of minimum lease payments for real-estate leases signed but not yet commenced as of December 28, 2024. The leases are expected to commence in 2025.

At December 28, 2024, future minimum annual lease commitments under non-cancelable finance leases were immaterial.
The Company has provided various standard indemnifications in agreements to sell and purchase business assets and lease facilities over the past several years, related primarily to pre-existing tax, environmental, and employee benefit obligations. Certain of these indemnifications are limited by agreement in either amount and/or term and others are unlimited. The Company has also provided various “hold harmless” provisions within certain service type agreements. Because the Company is not currently aware of any actual exposures associated with these indemnifications, management is unable to estimate the maximum potential future payments to be made. At December 28, 2024, the Company had not recorded any liability related to these indemnifications.
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT
12 Months Ended
Dec. 28, 2024
Debt [Abstract]  
Long-term Debt [Text Block]
NOTES PAYABLE AND LONG-TERM DEBT
The following table presents the components of notes payable at year end December 28, 2024 and December 30, 2023:
(millions)20242023
  
Principal
amount
Principal
amount
Bank borrowings$113 $121 
The following table presents the components of subordinated long-term debt at year end December 28, 2024 and December 30, 2023:
(millions)20242023
5.75% $300 million U.S. Dollar Notes due 2054$296 $— 
4.50% $650 million U.S. Dollar Notes due 2046639 639 
3.75% €300 million Euro Notes due 2034310 — 
5.25% $400 million U.S. Dollar Notes due 2033397 397 
7.45% $625 million U.S. Dollar Debentures due 2031623 622 
2.10% $500 million U.S. Dollar Notes due 2030498 497 
0.50% €300 million Euro Notes due 2029311 329 
4.30% $600 million U.S. Dollar Notes due 2028557 552 
3.40% $600 million U.S. Dollar Notes due 2027598 598 
3.25% $750 million U.S. Dollar Notes due 2026748 747 
1.25% €600 million Euro Notes due 2025
627 667 
1.00% €600 million Euro Notes due 2024 655 
Other26 49 
5,630 5,752 
Less current maturities(632)(663)
Balance at year end$4,998 $5,089 

During the second quarter of 2024, Kellanova issued $300 million of thirty-year 5.75% Notes due 2054, resulting in net proceeds after discount and underwriting commissions of $296 million. In connection with the debt issuance, the Company recorded gains totaling $161 million, including approximately a $11 million gain that was realized in 2024, on forward starting swaps with a notional value of $300 million. These gains were recorded in accumulated other comprehensive income and will be amortized to interest expense over the term of the Notes. The average effective interest rate over the term of the Notes, reflecting issuance discount and hedge settlement is 4.0%.

Additionally, during the second quarter of 2024, Kellanova issued €300 million of ten-year 3.75% Notes due 2034, resulting in net proceeds after discount and underwriting commissions of €297 million. In connection with the debt issuance, the Company recorded gains totaling €51 million (approximately $55 million), including approximately a €5 million (approximately $5 million) loss realized in 2024, on forward starting swaps with a notional value of €250 million. These gains were recorded in accumulated other comprehensive income and will be amortized to interest expense over the term of the Notes. The average effective interest rate over the term of the Notes, reflecting issuance discount and hedge settlement is 2.2%.

The proceeds from these notes were used for general corporate purposes, including the payment of offering related fees and expenses, and repayment of a portion of the €600 million 1.0% Notes when they matured on May 17, 2024. The Notes contain customary covenants that limit the ability of the Company and its restricted subsidiaries (as defined) to incur certain liens or enter into certain sale and lease-back transactions, as well as a change of control provision.

During the first quarter of 2023, Kellanova issued $400 million of ten-year 5.25% Notes due 2033, resulting in net proceeds after discount and underwriting commissions of $396 million. The proceeds from these notes were used for general corporate purposes, including the payment of offering related fees and expenses, repayment of the $210 million 2.75% Notes when they matured on March 1, 2023, and repayment of a portion of commercial paper borrowings. The Notes contain customary covenants that limit the ability of the Company and its restricted subsidiaries (as defined) to incur certain liens or enter into certain sale and lease-back transactions, as well as a change of control provision.

In connection with the debt issuance, Kellanova terminated forward starting interest rate swaps with notional amounts totaling $400 million, resulting in a gain of $47 million in the first quarter of 2023. These derivatives were accounted for as cash flow hedges. The total net gain of $91 million, including those realized in prior periods, were recorded in accumulated other comprehensive income and will be amortized to interest expense over the term of the Notes. At the time of debt issuance, the effective interest rate on the Notes, reflecting issuance discount and hedge settlement was 3.06%.

All of the Company’s Notes contain customary covenants that limit the ability of the Company and its restricted subsidiaries (as defined) to incur certain liens or enter into certain sale and lease-back transactions and also contain a change of control provision. There are no significant restrictions on the payment of dividends by the Company. The Company was in compliance with all these covenants as of December 28, 2024.
At December 28, 2024, the Company had $2.9 billion of short-term lines of credit and letters of credit, of which $2.8 billion were unused and available for borrowing primarily on an unsecured basis. These lines were comprised principally of the December 2021 unsecured $1.5 billion Five-Year Credit Agreement, which expires in December 2026, and an unsecured $750 million 364-Day Credit Agreement, which expires in December 2025.
The Five-Year Credit Agreement allows the Company to borrow, on a revolving credit basis, up to $1.5 billion, which includes the ability to obtain European swingline loans in an aggregate principal amount up to the equivalent of $300 million. In December 2021, the Company terminated the original Five-Year Credit Agreement, which was originally set to expire in January of 2023, and entered into a new Five-Year Credit Agreement, which expires in December 2026.

In December 2024, the Company entered into an unsecured 364-Day Credit Agreement to borrow, on a revolving credit basis, up to $750 million outstanding at any time, which is expected to mature in December 2025.

The Five-Year and 364 Day Credit Agreements which had no outstanding borrowings as December 28, 2024, contain customary covenants and warranties, including specified restrictions on indebtedness, liens and a specified interest expense coverage ratio. If an event of default occurs, then, to the extent permitted, the administrative agents may terminate the commitments under the credit facilities, accelerate any outstanding loans under the agreements, and demand the deposit of cash collateral equal to the lender's letter of credit exposure plus interest. The Company was in compliance with all financial covenants contained in these agreements at December 28, 2024.

Scheduled principal repayments on long-term debt are (in millions): 2025–$631; 2026–$754; 2027–$604; 2028–$604; 2029–$313; 2030 and beyond–$2,797.

Financial institutions have issued standby letters of credit conditionally guaranteeing obligations on behalf of the Company totaling $67 million, including $66 million secured and $1 million unsecured, as of December 28, 2024. These obligations are related primarily to insurance programs. There were no amounts drawn down on the letters of credit as of December 28, 2024.
Interest expense capitalized as part of the construction cost of fixed assets was immaterial for all periods presented.
v3.25.0.1
STOCK COMPENSATION
12 Months Ended
Dec. 28, 2024
Share-Based Payment Arrangement [Abstract]  
Stock Compensation [Text Block]
STOCK COMPENSATION
The Company uses various equity-based compensation programs to provide long-term performance incentives for its global workforce. Currently, these incentives consist principally of stock options, restricted stock units and executive performance shares. The Company also sponsors a discounted stock purchase plan in the United States and matching-grant programs in several international locations. Additionally, the Company awards restricted stock to its outside directors. These awards are administered through several plans, as described within this Note.
Stock awards are granted to non-employee Directors in early May of each year and are automatically deferred pursuant to the Kellanova Grantor Trust for Non-Employee Directors (the "Grantor Trust") in the form of deferred shares of our common stock (or "DSUs"). Under the terms of the Grantor Trust, shares underlying vested stock awards are settled only upon a Director's termination of service on the Board.
The 2022 Long-Term Incentive Plan (2022 Plan), approved by shareholders in April 2022, permits awards to employees and officers in the form of incentive and non-qualified stock options, performance units, restricted stock or restricted stock units, and stock appreciation rights. The 2022 Plan authorizes the issuance of a total of 12.4 million shares. At December 28, 2024, there were 10.8 million remaining authorized, but unissued, shares under the 2022 Plan.
Compensation expense for all types of equity-based programs and the related income tax benefit recognized were as follows:
(millions)202420232022
Pre-tax compensation expense$95 $96 $100 
Related income tax benefit $25 $25 $26 
As of December 28, 2024, total stock-based compensation cost related to non-vested awards not yet recognized was $102 million and the weighted-average period over which this amount is expected to be recognized was 2 years.
Cash flows realized upon exercise or vesting of stock-based awards in the periods presented are included in the following table. Tax windfall (shortfall) realized upon exercise or vesting of stock-based awards generally represent the difference between the grant date fair value of an award and the taxable compensation of an award.
Cash used by the Company to settle equity instruments granted under stock-based awards was not material.
(millions)202420232022
Total net cash received from option exercises and similar instruments (a)$213 $60 $277 
Tax windfall (shortfall) classified as cash flow from operating activities (a)$13 $$
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
Shares used to satisfy stock-based awards are normally issued out of treasury stock, although management is authorized to issue new shares to the extent permitted by respective plan provisions. Refer to Note 8 for information on shares issued during the periods presented to employees and directors under various long-term incentive plans and share repurchases under the Company’s stock repurchase authorizations. The Company does not currently have a policy of repurchasing a specified number of shares issued under employee benefit programs during any particular time period.
Performance Shares and Restricted Stock Units
During the periods presented, stock-based awards consisted principally of performance shares and restricted stock units granted under the 2022 and 2017 Plans.
In the first quarter of 2024, the Company granted performance share units to eligible employees, which entitle these employees to receive a specified number of shares of the Company's common stock upon vesting, as well as dividend equivalent shares. The number of shares earned could range between 0% and 200% of the target amount depending upon performance achieved over the three year performance period. The performance conditions of the award include net sales growth and cash flow related targets. Dividend equivalents accrue and vest in accordance with the underlying award. The 2024 target performance share unit currently corresponds to approximately 900,000 shares, with a grant-date fair value of $55 per share.
In the first quarter of 2023, the Company granted performance share units to eligible employees, which entitle these employees to receive a specified number of shares of the Company's common stock upon vesting, as well as dividend equivalent shares. The number of shares earned could range between 0% and 200% of the target amount depending upon performance achieved over the three-year performance period. The performance conditions of the award include net sales growth and cash flow related targets. Dividend equivalents accrue and vest in accordance with the underlying award. The 2023 target performance share unit currently corresponds to approximately 765,000 shares, with a grant-date fair value of $60 per share.
In 2022, the Company granted performance shares to a limited number of senior level employees, which entitle these employees to receive a specified number of shares of the Company's common stock upon vesting, as well as dividend equivalent shares. The number of shares earned could range between 0% and 200% of the target amount depending upon performance achieved over the three year performance period. The performance conditions of the award include net sales growth and cash flow related targets. Dividend equivalents accrue and vest in accordance with the underlying award. The 2022-2024 Employee Purchase Plan (EPP) performance goals were established at the beginning of 2022 and did not contemplate the spin-off of WK Kellogg Co. The terms of the EPP provided for equitably adjusting the goals based on extraordinary events like a spin-off. The Company completed the spin-off of WK Kellogg Co on October 2, 2023. Adjustments were made to performance goals primarily to equitably adjust for the impact of the spin-off and the performance period ending on the date of the spin-off as well as account for the divestiture of the Company's business in Russia. In October 2023 the Board of Directors approved a payout of 140% to vest based on the holder's continued service with the Company through the original vesting period.
Based on the market price of the Company’s common stock at year-end 2024, the maximum future value that could be awarded on the vesting date was $146 million for both the 2024 and 2023 awards.
The Company also grants restricted stock units to eligible employees, typically with three-year cliff vesting earning dividend equivalent units. Dividend equivalents accrue and vest in accordance with the underlying award. Management estimates the fair value of restricted stock grants based on the market price of the underlying stock on the date of grant. A summary of restricted stock unit activity for the year ended December 28, 2024, is presented in the following table:
Employee restricted stock units Shares (thousands)
Weighted-average
grant-date fair value
                                
Non-vested, beginning of year (a)3,183 $58 
Granted668 56 
Vested(1,172)56 
Forfeited(202)$59 
Non-vested, end of year2,477 $59 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.


Additionally, restricted stock unit activity for 2023 and 2022 is presented in the following table:
Employee restricted stock units (a)20232022
Shares (in thousands):
Non-vested, beginning of year1,661 1,786 
Granted572 709 
Vested(491)(619)
Forfeited(359)(215)
Performance share conversion1,486 — 
Awards transferred to WK Kellogg Co(529)— 
Adjustment for spin-off (b)843 — 
Non-vested, end of year3,183 1,661 
Weighted-average exercise price:
Non-vested, beginning of year$64 $60 
Granted68 67 
Vested65 57 
Forfeited65 62 
Performance share conversion63 — 
Awards transferred to WK Kellogg Co65 — 
Non-vested, end of year$58 $64 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
(b) In connection with the spin-off of WK Kellogg Co, the modification of restricted stock units resulted in incremental expense totaling approximately $11 million to be amortized over the remaining vesting period of the award.

The total fair value of restricted stock units vesting in the periods presented was (in millions): 2024–$64; 2023–$33; 2022–$41.
Stock options
The Company has historically provided non-qualified stock options to eligible employees under the 2017 Plans through 2021 and prior years, with strike prices equal to the fair market value of the Company’s stock on the grant date, a contractual term of ten years, and a three-year graded vesting period. Since 2021, the Company has not granted non-qualified stock options to eligible employees.
A summary of option activity for the year ended December 28, 2024 is presented in the following table:
Employee and director
 stock options
Shares
(millions)
Weighted-
average
exercise
price
Weighted-
average
remaining
contractual
term (yrs.)
Aggregate
intrinsic
value
(millions)
Outstanding, beginning of year (a)9 $58 
Granted  
Exercised(3)59 
Forfeitures and expirations  
Outstanding, end of year6 $57 4$130 
Exercisable, end of year6 $57 4$130 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.

Additionally, option activity for the comparable prior year periods is presented in the following table:
(millions, except per share data) (a)20232022
Outstanding, beginning of year10 15 
Granted— — 
Exercised(1)(4)
Forfeitures and expirations(1)(1)
Awards transferred to WK Kellogg Co(1)— 
Adjustment for spin-off (b)— 
Outstanding, end of year10 
Exercisable, end of year
Weighted-average exercise price:
Outstanding, beginning of year$65 $64 
Granted— — 
Exercised59 61 
Forfeitures and expirations60 63 
Awards transferred to WK Kellogg Co66 — 
Outstanding, end of year$58 $65 
Exercisable, end of year$58 $67 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
(b) In connection with the spin-off of WK Kellogg Co, the modification of stock options resulted in incremental expense totaling approximately $10 million, of which $9 million was related to vested awards and was recognized immediately. The remaining expense will be amortized over the vesting period of the award.

The total intrinsic value of options exercised during the periods presented was (in millions): 2024–$36; 2023–$5; 2022–$44.
v3.25.0.1
PENSION BENEFITS
12 Months Ended
Dec. 28, 2024
Pension Benefits [Abstract]  
Pension Benefits [Text Block]
PENSION BENEFITS
The Company sponsors a number of U.S. and foreign pension plans to provide retirement benefits for its employees. The majority of these plans are funded or unfunded defined benefit plans, although the Company does participate in a limited number of multiemployer or other defined contribution plans for certain employee groups. See Note 14 for more information regarding the Company’s participation in multiemployer plans. Defined benefits for salaried employees are generally based on salary and years of service, while union employee benefits are generally a negotiated amount for each year of service. The Company uses a December 31 measurement date for these plans and, when necessary, adjusts for plan contributions and significant events between December 31 and its fiscal year-end.
Obligations and funded status
The aggregate change in projected benefit obligation, plan assets, and funded status is presented in the following tables.
(millions)20242023
Change in projected benefit obligation
Beginning of year$3,077 $2,877 
Service cost16 17 
Interest cost140 149 
Amendments1 38 
Actuarial (gain)loss(238)198 
Benefits paid(210)(256)
Curtailment and special termination benefits1 — 
Other(3)— 
Foreign currency adjustments(35)54 
End of year$2,749 $3,077 
Change in plan assets
Fair value beginning of year$2,650 $2,589 
Actual return on plan assets(107)211 
Employer contributions51 25 
Benefits paid(190)(238)
Other(43)— 
Foreign currency adjustments(39)63 
Fair value end of year$2,322 $2,650 
Funded status$(427)$(427)
Amounts recognized in the Consolidated Balance Sheet consist of
Other assets$185 $201 
Other current liabilities(13)(15)
Pension liability(599)(613)
Net amount recognized$(427)$(427)
Amounts recognized in accumulated other comprehensive income consist of
Prior service cost$64 $71 
Net amount recognized$64 $71 
The accumulated benefit obligation for all defined benefit pension plans was $2.7 billion at December 28, 2024 and $3.0 billion at December 30, 2023.

Information for pension plans with accumulated benefit obligations in excess of plan assets were:
(millions)20242023
Projected benefit obligation$1,722 $1,844 
Accumulated benefit obligation$1,713 $1,834 
Fair value of plan assets$1,109 $1,224 
Information for pension plans with projected benefit obligations in excess of plan assets were:
(millions)20242023
Projected benefit obligation$1,722 $1,924 
Accumulated benefit obligation$1,713 $1,893 
Fair value of plan assets$1,109 $1,299 
Expense
The components of pension expense are presented in the following table. Service cost is recorded in COGS and SGA expense. All other components of net periodic benefit cost are included in OIE. Pension expense for defined contribution plans relates to certain foreign-based defined contribution plans and multiemployer plans in the United States in which the Company participates on behalf of certain unionized workforces.
(millions)202420232022
Service cost$16 $17 $20 
Interest cost140 149 109 
Expected return on plan assets(164)(183)(215)
Amortization of unrecognized prior service cost7 
Other expense (income) — (1)
Recognized net (gain) loss35 171 153 
Net periodic benefit cost34 160 72 
Curtailment and special termination benefits1 — — 
Pension (income) expense:
Defined benefit plans35 160 72 
Defined contribution plans5 
Total$40 $165 $77 
The Company and certain of its subsidiaries sponsor 401(k) or similar savings plans for active employees. Expenses related to these plans were: 2024 – $33 million; 2023 – $40 million; 2022 – $41 million. These amounts are not included in the preceding expense table. Company contributions to these savings plans approximate annual expense. Company contributions to multiemployer and other defined contribution pension plans approximate the amount of annual expense presented in the preceding table.
Assumptions
The worldwide weighted-average actuarial assumptions used to determine benefit obligations were:
202420232022
Discount rate5.4 %4.8 %5.3 %
Long-term rate of compensation increase3.3 %3.3 %3.5 %

The worldwide weighted-average actuarial assumptions used to determine annual net periodic benefit cost were:
202420232022
Discount rate4.8 %5.3 %2.2 %
Discount rate - interest4.7 %5.2 %2.1 %
Long-term rate of compensation increase3.3 %3.5 %3.5 %
Long-term rate of return on plan assets6.7 %7.2 %5.9 %

To determine the overall expected long-term rate of return on plan assets, the Company models expected returns over a 20-year investment horizon with respect to the specific investment mix of its major plans. The return assumptions used reflect a combination of rigorous historical performance analysis and forward-looking views of the financial markets including consideration of current yields on long-term bonds, price-earnings ratios of the major stock market indices, and long-term inflation. The U.S. model, which corresponds to approximately 56% of consolidated pension and other postretirement benefit plan assets, incorporates a long-term inflation assumption of 2.5% and an active management premium of 0.84% (net of fees) validated by historical analysis. Similar methods are used for various foreign plans with invested assets, reflecting local economic conditions. The expected rate of return for 2024 of 8.00% for the U.S. plans equated to approximately the 58th percentile expectation. Refer to Note 1.

In 2019, the Society of Actuaries (SOA) published updated mortality tables and an updated improvement scale. In 2021, the SOA released an updated improvement scale that incorporates an additional year of data. In determining the appropriate mortality assumptions as of 2024 fiscal year-end, the Company used the 2019 SOA tables with collar adjustments based on Kellanova’s current population, consistent with the prior year. In addition, based on mortality information available from the Social Security Administration and other sources, the Company developed assumptions for future mortality improvement in line with our expectations for future experience. There were no changes to the year-end pension and postretirement benefit obligations due to mortality assumption changes.
To conduct our annual review of discount rates, we selected the discount rate based on a cash-flow matching analysis using Willis Towers Watson’s proprietary RATE:Link tool and projections of the future benefit payments constituting the projected benefit obligation for the plans. RATE:Link establishes the uniform discount rate that produces the same present value of the estimated future benefit payments, as is generated by discounting each year’s benefit payments by a spot rate applicable to that year. We use a December 31 measurement date for our defined benefit plans. Accordingly, we select yield curves to measure our benefit obligations that are consistent with market indices during December of each year.
The Company may experience material actuarial gains or losses due to differences between assumed and actual experience and due to changing economic conditions. During 2024, the Company recognized a net actuarial loss of approximately $35 million driven by assumption changes including lower than expected asset returns, partially offset by increases in the discount rate. During 2023, the Company recognized a net actuarial loss of approximately $171 million driven by assumption changes, including decreases in the discount rate and from the UK buy-in of annuities, as well as lower than expected asset returns.
Plan assets
The Company categorized Plan assets within a three level fair value hierarchy described as follows:
Investments stated at fair value as determined by quoted market prices (Level 1) include:
Cash and cash equivalents:  Value based on cost, which approximates fair value.
Corporate stock, common:  Value based on the last sales price on the primary exchange.
Investments stated at estimated fair value using significant observable inputs (Level 2) include:
Cash and cash equivalents:  Institutional short-term investment vehicles valued daily.
Mutual funds:  Valued at exit prices quoted in active or non-active markets or based on observable inputs.
Collective trusts:  Valued at exit prices quoted in active or non-active markets or based on observable inputs.
Bonds:  Value based on matrices or models from pricing vendors.
Equity options: Value is based on exit prices quoted in active or non-active markets.
Investments stated at estimated fair value using significant unobservable inputs (Level 3) include:

Buy-in annuity contract:  Valued based on the estimated cost to enter an equivalent contract at the balance sheet date.

Secure income fund: Valued at exit prices quoted in non-active markets or based on observable inputs.
The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The Company’s practice regarding the timing of transfers between levels is to measure transfers in at the beginning of the month and transfers out at the end of the month. For the year ended December 28, 2024, the Company had no transfers between Levels 1 and 2.
The fair value of Plan assets as of December 28, 2024 and December 30, 2023 within the fair value hierarchy are as follows:
(millions)Fair Value Hierarchy Level20242023
Cash and cash equivalents1$23 $60 
Corporate stock, common173 53 
Collective trusts:
Equity216 13 
Debt2 38 
Bonds, corporate2192 222 
Bonds, government272 94 
Bonds, other212 16 
Buy-in annuity contract3702 839 
Other (a)2, 324 29 
Sub-total$1,114 $1,364 
Investments measured at net asset value (NAV) practical expedient (b)1,208 1,286 
Total plan assets$2,322 $2,650 
(a) Other includes Level 2 assets of $0 million and $3 million for 2024 and 2023, respectively, and Level 3 assets of $24 million and $26 million for 2024 and 2023, respectively.
(b) Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These assets consist primarily of funds holding equity securities.

There were no unfunded commitments to purchase investments at December 28, 2024 or December 30, 2023.
The Company’s investment strategy for its major defined benefit plans is to maintain a diversified portfolio of asset classes with the primary goal of meeting long-term cash requirements as they become due. Assets are invested in a prudent manner to maintain the security of funds while maximizing returns within the Plan’s investment policy. The investment policy specifies the type of investment vehicles appropriate for the Plan, asset allocation guidelines, criteria for the selection of investment managers, procedures to monitor overall investment performance as well as investment manager performance. Derivatives, including swaps, forward and futures contracts, may be used as asset class substitutes or for hedging or other risk management purposes. It also provides guidelines enabling Plan fiduciaries to fulfill their responsibilities.
The current weighted-average target asset allocation reflected by this strategy is: equity securities–38.0%; debt securities–40.0%; real estate and other–22.0%. Investment in Company common stock represented 3.2% and 1.9% of consolidated plan assets at December 28, 2024 and December 30, 2023, respectively. Plan funding strategies are influenced by tax regulations and funding requirements. The Company currently expects to contribute, before consideration of incremental discretionary contributions, approximately $183 million to its defined benefit pension plans during 2025.
Level 3 gains and losses
Changes in fair value of the Plan's Level 3 assets are summarized as follows:
(millions)Annuity ContractOther
December 31, 2022$173 $26 
Additions589 — 
Realized and unrealized loss68 (1)
Currency translation
December 30, 2023$839 $26 
Subtractions— (2)
Realized and unrealized loss(129)
Currency translation(8)(1)
December 28, 2024$702 $24 
Benefit payments
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (in millions): 2025–$198; 2026–$206; 2027–$204; 2028–$209; 2029–$211; 2030 to 2034–$1,047.
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS
12 Months Ended
Dec. 28, 2024
Nonpension Postretirement And Postemployment Benefits [Abstract]  
Nonpension Postretirement And Postemployment Benefits [Text Block]
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS
Postretirement
The Company sponsors a number of plans to provide health care and other welfare benefits to retired employees in the United States and Canada, who have met certain age and service requirements. The majority of these plans are funded or unfunded defined benefit plans, although the Company does participate in a limited number of multiemployer or other defined contribution plans for certain employee groups. The Company uses a December 31 measurement date for these plans and, when necessary, adjusts for plan contributions and significant events between December 31 and its fiscal year-end.

The Company contributes to voluntary employee benefit association (VEBA) trusts to fund certain U.S. retiree health and welfare benefit obligations. During the first quarter of 2024, the Company amended the plan to create a sub-trust to permit the payment of certain benefits for active union employees using a surplus totaling $175 million from the retiree plan, which represents a portion of the plan's total surplus. This amount was converted to cash and treated as a one-time transfer to a sub-trust that was then invested in marketable securities and will be used to pay for these active union employee benefits. As a result of its designation for this purpose, the transferred amount is no longer considered an asset of the retiree plan and the Company's investment in marketable securities is included in Other current assets and Other assets dependent on the expected holding period on the Consolidated Balance Sheet as of December 28, 2024. The one-time transfer of cash from the VEBA trust to the sub-trust was treated as a distribution from the plan in operating activities on the Consolidated Statement of Cash Flows and the investment in marketable securities to fund the active union employee benefits was treated as an investing activity in the Consolidated Statement of Cash Flows.

Obligations and funded status
The aggregate change in accumulated postretirement benefit obligation, plan assets, and funded status is presented in the following tables.
(millions)20242023
Change in accumulated benefit obligation
Beginning of year$299 $321 
Service cost2 
Interest cost15 21 
Actuarial (gain) loss(15)(5)
Benefits paid(19)(17)
Amendments (26)
Other 
Foreign currency adjustments(2)— 
End of year$280 $299 
Change in plan assets
Fair value beginning of year$587 $529 
Actual return on plan assets42 81 
Employer contributions3 10 
Benefits paid(9)(29)
Benefit plan distributions(175)— 
Other (4)
Fair value end of year$448 $587 
Funded status$168 $288 
Amounts recognized in the Consolidated Balance Sheet consist of
Other assets$192 $311 
Other current liabilities(2)(1)
Other liabilities(22)(22)
Net amount recognized$168 $288 
Amounts recognized in accumulated other comprehensive income consist of
Prior service credit(24)(30)
Net amount recognized$(24)$(30)
Information for postretirement benefit plans with accumulated benefit obligations in excess of plan assets were:
(millions)20242023
Accumulated benefit obligation$23 $23 
Fair value of plan assets$ $— 
Expense
The components of nonpension postretirement expense are presented in the following table. Service cost is recorded in COGS and SGA expense. All other components of net periodic benefit cost are included in OIE. Components of postretirement benefit expense (income) were:
(millions)202420232022
Service cost$2 $$
Interest cost15 21 10 
Expected return on plan assets(36)(51)(42)
Amortization of unrecognized prior service credit(5)(4)(4)
Recognized net (gain) loss(21)(29)76 
Net periodic benefit expense (income)(45)(60)44 
Postretirement benefit expense (income):
Defined benefit plans(45)(60)44 
Defined contribution plans16 15 13 
Total$(29)$(45)$57 
Assumptions
The weighted-average actuarial assumptions used to determine benefit obligations were:
202420232022
Discount rate5.5 %5.1 %5.5 %
The weighted-average actuarial assumptions used to determine annual net periodic benefit cost were:
202420232022
Discount rate5.1 %5.5 %2.8 %
Discount rate - interest5.0 %5.3 %2.3 %
Long-term rate of return on plan assets8.0 %8.0 %7.0 %
The Company determines the overall discount rate and expected long-term rate of return on VEBA trust obligations and assets in the same manner as that described for pension trusts in Note 12.
The assumed U.S. health care cost trend rate is 7.00% for 2025, remaining at this rate until 2026, then decreasing 0.25% annually to 4.5% and remaining at that level thereafter. These trend rates reflect the Company’s historical experience and management’s expectations regarding future trends.
The Company may experience material actuarial gains or losses due to differences between assumed and actual experience and due to changing economic conditions.
During 2024, the Company recognized a net actuarial gain of approximately $21 million driven by higher than expected asset returns and the net impact of other assumption changes. During 2023, the Company recognized a net actuarial gain of approximately $29 million driven by higher than expected asset returns, partially offset by the impact of higher discount rates and the impact of other assumption changes.
Plan assets
The fair value of Plan assets as of December 28, 2024 and December 30, 2023 are summarized within fair value hierarchy described in Note 12, are as follows:
(millions)Fair Value Hierarchy Level20242023
Cash and cash equivalents1$1 $
Mutual funds:
Equity26 
Bonds, corporate248 64 
Bonds, government24 16 
Bonds, other21 
Sub-total$60 $92 
Investments measured at net asset value (NAV) practical expedient (a)388 495 
Total plan assets$448 $587 
(a) Certain Assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These assets consist primarily of funds holding equity securities.
The Company’s asset investment strategy for its VEBA trusts is consistent with that described for its pension trusts in Note 12. The current target asset allocation is 76% equity securities, 20% debt securities, and 4% real estate and other. The Company currently expects to contribute approximately $4 million to its VEBA trusts during 2025.
There were no Level 3 assets during 2024 and 2023.
Postemployment
Under certain conditions, the Company provides benefits to former or inactive employees, including salary continuance, severance, and long-term disability, in the United States and several foreign locations. The Company’s postemployment benefit plans are unfunded. Actuarial assumptions used are generally consistent with those presented for pension benefits in Note 12.

The aggregate change in accumulated postemployment benefit obligation and the net amount recognized were:
(millions)20242023
Change in accumulated benefit obligation
Beginning of year$30 $29 
Service cost2 
Interest cost2 
Actuarial (gain)loss5 — 
Benefits paid(4)(2)
End of year$35 $30 
Funded status$(35)$(30)
Amounts recognized in the Consolidated Balance Sheet consist of
Other current liabilities$(5)$(5)
Other liabilities(30)(25)
Net amount recognized$(35)$(30)
Amounts recognized in accumulated other comprehensive income consist of
Net prior service cost$ $— 
Net experience gain(3)(11)
Net amount recognized$(3)$(11)
The components of postemployment benefit expense are presented in the following table. Service cost is recorded in COGS and SGA expense. All other components of net periodic benefit cost are included in OIE.
(millions)202420232022
Service cost$2 $$
Interest cost2 
Amortization of unrecognized prior service cost 
Recognized net loss(1)(2)(1)
Net periodic benefit cost$3 $$
Settlement cost(1)— (2)
Postemployment benefit expense$2 $$
Benefit payments
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
(millions)PostretirementPostemployment
2025$27 $
202624 
202724 
202824 
202923 
2030-2034109 17 
v3.25.0.1
MULTIEMPLOYER PENSION AND POSTRETIREMENT PLANS
12 Months Ended
Dec. 28, 2024
Multiemployer Plan, Pension, Insignificant [Abstract]  
Multiemployer Plan [Text Block]
MULTIEMPLOYER PENSION AND POSTRETIREMENT PLANS
The Company contributes to multiemployer defined contribution pension and postretirement benefit plans under the terms of collective-bargaining agreements that cover certain unionized employee groups in the United States. Contributions to these plans are included in total pension and postretirement benefit expense as reported in Note 12 and Note 13, respectively.
 
Pension benefits
The risks of participating in multiemployer pension plans are different from single-employer plans. Assets contributed to a multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. If a participating employer stops contributing to the plan, the unfunded obligations of the plan are borne by the remaining participating employers. Total contributions to multiemployer pension benefit plans were as follows (millions): 2024 - $5; 2023 - $5; 2022 - $5.

As discussed in Note 6, the Company engages in restructuring and cost reduction projects to help achieve its long-term growth targets. Current and future restructuring and cost reduction activities and other strategic initiatives could impact the Company's participation in certain multiemployer plans. In addition to regular contributions, the Company could be obligated to pay additional amounts, known as a withdrawal liability, if a multiemployer pension plan has unfunded vested benefits and the Company decreases or ceases participation in that plan. During 2019, the Company withdrew from two multi-employer pension plans. Additionally, the Company previously exited several multiemployer plans as part of past restructuring activities. The related liabilities recognized are our best estimate of the ultimate cost of withdrawing from these plans. At this time we have not yet reached agreement on the ultimate amount of these withdrawal liabilities.  As a result, the actual cost could differ from our estimate based on final funding assessments. The net present value of the liabilities were determined using a risk free interest rate. The charges were recorded within COGS on the Consolidated Statement of Income. The cash obligation associated with the 2019 withdrawal activity is approximately $8 million annually and is payable over a maximum 20-year period. Net withdrawal liability payments made to multiemployer plans were as follows (millions): 2024 - $5; 2023 - $9; 2022 - $10. The Company had withdrawal liabilities of $109 million and $110 million at December 28, 2024 and December 30, 2023, respectively, included within Other current liabilities and Other liabilities on the Consolidated Balance Sheet.
Postretirement benefits
Multiemployer postretirement benefit plans provide health care and other welfare benefits to active and retired employees who have met certain age and service requirements. Contributions to multiemployer postretirement benefit plans were (in millions): 2024 – $16; 2023 – $15; 2022 – $13.
v3.25.0.1
INCOME TAXES
12 Months Ended
Dec. 28, 2024
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
INCOME TAXES
The components of income before income taxes and the provision for income taxes were as follows:
(millions)202420232022
Income before income taxes
United States$891 $577 $360 
Foreign763 463 542 
 1,654 1,040 902 
Income taxes
Current tax provision
Federal74 153 110 
State35 29 19 
Foreign170 114 101 
 279 296 230 
Deferred tax provision (benefit)
Federal46 (49)(43)
State8 23 (6)
Foreign(29)(12)(1)
 25 (38)(50)
Total income taxes$304 $258 $180 
The difference between the U.S. federal statutory tax rate and the Company’s effective income tax rate was:
202420232022
U.S. statutory income tax rate21.0 %21.0 %21.0 %
Foreign rates varying from U.S. statutory rate(1.3)(2.9)(3.6)
State income taxes, net of federal benefit2.3 2.0 1.0 
Cost (benefit) of remitted and unremitted foreign earnings(0.3)1.7 2.0 
Net change in valuation allowance(1.7)3.0 4.6 
Statutory rate changes, deferred tax impact0.1 0.1 0.3 
Divestiture(2.5)2.2 — 
Foreign derived intangible income(0.9)(1.3)(1.6)
Other1.7 (1.0)(3.7)
Effective income tax rate18.4 %24.8 %20.0 %
As presented in the preceding table, the Company’s 2024 consolidated effective tax rate was 18.4%, as compared to 24.8% in 2023 and 20.0% in 2022.

In September 2024, the Company entered into an agreement to sell a foreign subsidiary in Egypt. In conjunction with the agreement, the Company recognized a $41 million domestic tax benefit during the third quarter of 2024 for the excess of tax basis over book on the Company's investment in the subsidiary. The lower reported effective tax rate versus the prior year is due primarily to this domestic tax benefit.

The higher effective tax rate for the year ended December 30, 2023 as compared to prior year was due primarily to a valuation allowance recorded in the fourth quarter of 2023 in conjunction with the separation of our North America cereal business.

For the year ended December 31, 2022 the effective tax rate was favorably impacted by mark-to-market loss items and the resulting impact on mix of earnings.

As of December 28, 2024, approximately $825 million of unremitted earnings were considered indefinitely reinvested. The unrecognized deferred tax liability for these earnings is estimated at approximately $47 million. However, this estimate could change based on the manner in which the outside basis difference associated with these earnings reverses.

Management monitors the Company’s ability to utilize certain future tax deductions, operating losses and tax credit carryforwards, prior to expiration. Changes resulting from management’s assessment will result in impacts to deferred tax assets and the corresponding impacts on the effective income tax rate. Valuation allowances were recorded to reduce deferred tax assets to an amount that will, more likely than not, be realized in the future. The total tax benefit of carryforwards at year-end 2024 and 2023 were $299 million and $350 million, respectively, with
related valuation allowances at year-end 2024 and 2023 of $249 million and $300 million, respectively. Of the total carryforwards at year-end 2024, $22 million expire in 5 years or less, $68 million expire in 2029 and later, and $209 million do not expire.

The following table provides an analysis of the Company’s deferred tax assets and liabilities as of year-end 2024 and 2023:

  
Deferred tax
assets
Deferred tax
liabilities
(millions)2024202320242023
U.S. state income taxes$ $— $30 $
Advertising and promotion-related15 12  — 
Wages and payroll taxes12 15  — 
Inventory valuation7 12  — 
Employee benefits95 99  — 
Operating loss, credit and other carryforwards299 350  — 
Research and development capitalization53 40  — 
Hedging transactions — 83 
Depreciation and asset disposals — 147 177 
Operating lease right-of-use assets — 150 149 
Operating lease liabilities149 147  — 
Trademarks and other intangibles — 442 466 
Deferred compensation20 13  — 
Stock options34 43  — 
Other36 64  — 
720 795 852 809 
Less valuation allowance(249)(300) — 
Total deferred taxes$471 $495 $852 $809 
Net deferred tax asset (liability)$(381)$(314)  
Classified in balance sheet as:
Other assets$160 $183 
Deferred income taxes(541)(497)   
Net deferred tax asset (liability)$(381)$(314)  

The change in valuation allowance reducing deferred tax assets was:
(millions)202420232022
Balance at beginning of year$300 $263 $248 
Additions charged to income tax expense16 65 44 
Reductions credited to income tax expense(41)(34)(3)
Currency translation adjustments(26)6 (26)
Balance at end of year$249 $300 $263 

Uncertain tax positions
The Company is subject to federal income taxes in the U.S. as well as various state, local, and foreign jurisdictions. The Company was chosen to participate in the Internal Revenue Service (IRS) Compliance Assurance Program (CAP) beginning with the 2008 tax year. As a result, with limited exceptions, the Company is no longer subject to U.S. federal examinations by the IRS for years prior to 2022. The Company is under examination for income and non-income tax filings in various state and foreign jurisdictions.

As of December 28, 2024, the Company has classified $9 million of unrecognized tax benefits as a current tax liability. Managements estimate of reasonably possible changes in unrecognized tax benefits during the next twelve months consists of the current liability expected to be paid within one year, offset by approximately $3 million of projected additions during the next twelve months related primarily to ongoing intercompany transfer pricing activity. Management is currently unaware of any issues under review that could result in significant additional payments, accruals, or other material deviation in this estimate.
Following is a reconciliation of the Company’s total gross unrecognized tax benefits as of the years ended December 28, 2024, December 30, 2023 and December 31, 2022. For the 2024 year, approximately $29 million represents the amount that, if recognized, would affect the Company’s effective income tax rate in future periods.
(millions)202420232022
Balance at beginning of year$32 $36 $50 
Tax positions related to current year:
Additions7 
Tax positions related to prior years:
Additions1 
Reductions (2)(10)(18)
Settlements(2)(1)(1)
Lapses in statutes of limitation(2)(2)(2)
Balance at end of year$34 $32 $36 
During the year ended December 28, 2024, the Company recognized $2 million of tax related interest, increasing the balance to $7 million at year-end. During the year ended December 30, 2023, the Company recognized $2 million of tax related interest benefit and paid tax-related interest totaling $1 million, reducing the balance to $5 million at year-end. During the year ended December 31, 2022, the Company recognized $1 million of tax-related interest, increasing the balance to $8 million at year-end.
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS
12 Months Ended
Dec. 28, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivatives and Fair Value [Text Block]
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS
The Company is exposed to certain market risks such as changes in interest rates, foreign currency exchange rates, and commodity prices, which exist as a part of its ongoing business operations. Management uses derivative and nonderivative financial and commodity instruments, including futures, options, and swaps, where appropriate, to manage these risks. Instruments used as hedges must be effective at reducing the risk associated with the exposure being hedged.
The Company designates derivatives and nonderivative hedging instruments as cash flow hedges, fair value hedges, net investment hedges, and uses other contracts to reduce volatility in interest rates, foreign currency and commodities. As a matter of policy, the Company does not engage in trading or speculative hedging transactions.
Derivative instruments are classified on the Consolidated Balance Sheet based on the contractual maturity of the instrument or the timing of the underlying cash flows of the instrument for derivatives with contractual maturities beyond one year. Any collateral associated with derivative instruments is classified as other assets or other current liabilities on the Consolidated Balance Sheet depending on whether the counterparty collateral is in an asset or liability position. Margin deposits related to exchange-traded commodities are recorded in accounts receivable, net on the Consolidated Balance Sheet. On the Consolidated Statement of Cash Flows, cash flows associated with derivative instruments are classified according to the nature of the underlying hedged item. Cash flows associated with collateral and margin deposits on exchange-traded commodities are classified as investing cash flows when the collateral account is in an asset position and as financing cash flows when the collateral account is in a liability position.
Total notional amounts of the Company’s derivative instruments as of December 28, 2024 and December 30, 2023 were as follows:
(millions)20242023
Foreign currency exchange contracts$3,243 $3,141 
Cross-currency contracts2,030 1,707 
Interest rate contracts1,050 2,289 
Commodity contracts285 201 
Total$6,608 $7,338 
Following is a description of each category in the fair value hierarchy and the financial assets and liabilities of the Company that were included in each category at December 28, 2024 and December 30, 2023, measured on a recurring basis.
Level 1 — Financial assets and liabilities whose values are based on unadjusted quoted prices for identical assets or liabilities in an active market. For the Company, level 1 financial assets and liabilities consist primarily of commodity derivative contracts.
Level 2 — Financial assets and liabilities whose values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. For the Company, level 2 financial assets and liabilities consist of interest rate swaps, cross-currency contracts and foreign currency contracts.
The Company’s calculation of the fair value of interest rate swaps is derived from a discounted cash flow analysis based on the terms of the contract and the interest rate curve. Foreign currency contracts are valued using an income approach based on forward rates less the contract rate multiplied by the notional amount. Cross-currency contracts are valued based on changes in the spot rate at the time of valuation compared to the spot rate at the time of execution, as well as the change in the interest differential between the two currencies. The Company’s calculation of the fair value of level 2 financial assets and liabilities takes into consideration the risk of nonperformance, including counterparty credit risk.
Level 3 — Financial assets and liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. The Company did not have any level 3 financial assets or liabilities as of December 28, 2024 or December 30, 2023.
The following table presents assets and liabilities that were measured at fair value in the Consolidated Balance Sheet on a recurring basis as of December 28, 2024 and December 30, 2023:
Derivatives designated as hedging instruments
  
20242023
(millions)Level 1Level 2TotalLevel 1Level 2Total
Assets:
Cross-currency contracts:
Other current assets$ $47 $47 $— $12 $12 
Other Assets 51 51 — 
Total assets$ $98 $98 $— $16 $16 
Liabilities:
Cross-currency contracts:
Other current liabilities$ $(2)$(2)$— $(17)$(17)
Other liabilities (9)(9)— (15)(15)
Interest rate contracts (a):
Other current liabilities   — (44)(44)
Other liabilities (41)(41)— (45)(45)
Total liabilities$ $(52)$(52)$— $(121)$(121)
(a)The fair value of the related hedged portion of the Company’s long-term debt, a level 2 liability, was approximately $0.4 billion as of December 28, 2024 and $1.1 billion as of December 30, 2023, respectively.
Derivatives not designated as hedging instruments
  
20242023
(millions)Level 1Level 2TotalLevel 1Level 2Total
Assets:
Foreign currency exchange contracts:
  Other current assets$ $65 $65 $— $51 $51 
Other assets 2 2 — 
Interest rate contracts:
Other current assets 6 6 — 
Other assets 1 1 — 
Commodity contracts:
Other current assets4  4 — 
Total assets$4 $74 $78 $$68 $70 
Liabilities:
Foreign currency exchange contracts:
  Other current liabilities$ $(33)$(33)$— $(54)$(54)
Other liabilities (1)(1)— (6)(6)
Interest rate contracts:
Other current liabilities (8)(8)— (11)(11)
Other liabilities (1)(1)— (6)(6)
Commodity contracts:
Other current liabilities(7) (7)(2)— (2)
Total liabilities$(7)$(43)$(50)$(2)$(77)$(79)
The Company has designated a portion of its outstanding foreign currency denominated long-term debt as a net investment hedge of a portion of the Company’s investment in its subsidiaries foreign currency denominated net assets. The carrying value of this debt was $1.2 billion and $1.7 billion as of December 28, 2024 and December 30, 2023, respectively.
The following amounts were recorded on the Consolidated Balance Sheet related to cumulative basis adjustments for existing fair value hedges as of December 28, 2024 and December 30, 2023.
(millions)Line Item in the Consolidated Balance Sheet in which the hedged item is includedCarrying amount of the hedged liabilitiesCumulative amount of fair value hedging adjustment included in the carrying amount of the hedged liabilities (a)
December 28,
2024
December 30,
2023
December 28,
2024
December 30,
2023
Interest rate contractsCurrent maturities of long-term debt$627 $655 $1 $(8)
Interest rate contractsLong-term debt$1,005 $1,666 $(43)$(43)
(a)The fair value adjustment related to current maturities of long-term debt includes $1 million and $2 million from discontinued hedging relationships as of December 28, 2024, and December 30, 2023, respectively. The hedged long-term debt includes $(1) million and $3 million of hedging adjustment on discontinued hedging relationships as of December 28, 2024 and December 30, 2023, respectively.
The Company has elected to not offset the fair values of derivative assets and liabilities executed with the same counterparty that are generally subject to enforceable netting agreements. However, if the Company were to offset and record the asset and liability balances of derivatives on a net basis, the amounts presented in the Consolidated Balance Sheet as of December 28, 2024 and December 30, 2023 would be adjusted as detailed in the following table:
As of December 28, 2024
  
  
  
  
Gross Amounts Not
Offset in the
Consolidated Balance
Sheet
  
  
Amounts
Presented in
the
Consolidated
Balance
Sheet
Financial
Instruments
Cash
Collateral
Received/
Posted
Net
Amount
Total asset derivatives$176 $(88)$61 $149 
Total liability derivatives$(102)$88 $14 $ 
 
As of December 30, 2023
  
  
  Gross Amounts Not
Offset in the
Consolidated Balance
Sheet
 
  
Amounts
Presented in
the
Consolidated
Balance
Sheet
Financial
Instruments
Cash
Collateral
Received/
Posted
Net
Amount
Total asset derivatives$86 $(84)$— $
Total liability derivatives$(200)$84 $68 $(48)

The Company settled certain U.S. dollar interest rate contracts resulting in a net realized gain of approximately $11 million and $74 million during the years ended December 28, 2024 and December 30, 2023, respectively. Additionally, the Company settled certain Euro interest rate contracts resulting in a net realized loss of €5 million and a net realized gain of €10 million during the years ended December 28, 2024 and December 30, 2023, respectively. These derivatives were accounted for as cash flow hedges and the related net gains were recorded in accumulated other comprehensive income and will be amortized to interest expense over the term of the related forecasted fixed rate debt, once issued.

Additionally, the Company settled certain cross-currency swaps resulting in a net gains of approximately $7 million and $68 million during the years ended December 28, 2024 and December 30, 2023, respectively. These cross-currency swaps were accounted for as net investment hedges and the related net gain was recorded in accumulated other comprehensive income.
The effect of derivative instruments on the Consolidated Statement of Income for the years ended December 28, 2024, December 30, 2023 and December 31, 2022:
Derivatives and non-derivatives in net investment hedging relationships
(millions)Gain (loss)
recognized in
AOCI
Gain (loss) excluded from assessment of hedge effectivenessLocation of gain (loss) in income of excluded component
  
202420232022202420232022
Foreign currency denominated long-term debt$82 $(57)$164 $ $— $— 
Cross-currency contracts96 (71)123 40 53 39 Interest expense
Total$178 $(128)$287 $40 $53 $39 
 
Derivatives not designated as hedging instruments
 
(millions)Location of gain
(loss)
recognized in
income
Gain (loss)
recognized in
income
  
  
202420232022
Foreign currency exchange contractsCOGS$66 $(6)$35 
Foreign currency exchange contractsSGA expense(5)(12)
Foreign currency exchange contractsOIE4 (10)(4)
Interest rate contractsInterest expense — 
Commodity contractsCOGS(67)(110)43 
Total $(2)$(138)$82 

The effect of fair value and cash flow hedge accounting on the Consolidated Income Statement for the years ended December 28, 2024, December 30, 2023 and December 31, 2022:
December 28, 2024December 30, 2023December 31, 2022
(millions)Interest expenseInterest expenseInterest expense
Total amounts of income and expense line items presented in the Consolidated Income Statement in which the effects of fair value or cash flow hedges are recorded$311 $303 $201 
Gain (loss) on fair value hedging relationships:
Interest contracts:
Hedged items(9)(26)89 
Derivatives designated as hedging instruments15 30 (85)
Gain (loss) on cash flow hedging relationships:
Interest contracts:
Amount of gain (loss) reclassified from AOCI into income(3)(9)

During the next 12 months, the Company expects $7 million of net deferred losses reported in accumulated other comprehensive income (AOCI) at December 28, 2024 to be reclassified to income, assuming market rates remain constant through contract maturities.

Certain of the Company’s derivative instruments contain provisions requiring the Company to post collateral on those derivative instruments that are in a liability position if the Company’s credit rating falls below BB+ (S&P), or Baa1 (Moody’s). The fair value of all derivative instruments with credit-risk-related contingent features in a liability position on December 28, 2024 was not material. In addition, certain derivative instruments contain provisions that
would be triggered in the event the Company defaults on its debt agreements. There were no collateral posting requirements as of December 28, 2024 triggered by credit-risk-related contingent features.
Other fair value measurements

Fair value measurements on a nonrecurring basis
During the quarter ended March 30, 2024, the Company announced the reconfiguration of the North America frozen supply chain network and the reconfiguration of the European cereal supply chain network. As part of these programs, the Company will be consolidating the usage of and disposing certain long-lived assets, including manufacturing facilities. See Note 6 for more information regarding these restructuring programs.

During the year ended December 28, 2024, long-lived assets of $62 million related to a frozen foods manufacturing facility in the Company's North America reportable segment, were written down to an estimated fair value of approximately $41 million resulting in an impairment charge of $21 million recorded in COGS.

During the year ended December 28, 2024, long-lived assets of $99 million related to a cereal manufacturing facility in the Company's Europe reportable segment, were written down to an estimated fair value of $60 million resulting in an impairment charge of $39 million recorded in COGS.

The Company's calculation of the fair value of these long-lived assets is based on Level 3 inputs, including market comparables, market trends and the condition of the assets.

Available for sale securities
During the year ended December 30, 2023, the Company sold approximately $64 million of investments in level 2 corporate bonds. The resulting loss was approximately $3 million and recorded in Other income and (expense). Also during the year ended December 30, 2023, the Company purchased approximately $15 million in level 2 corporate bonds.

The market values of the Company's investments in level 2 corporate bonds are based on matrices or models from pricing vendors. Unrealized gains and losses were included in the Consolidated Statement of Comprehensive Income. Additionally, these investments are recorded within Other current assets and Other assets on the Consolidated Balance Sheet, based on the maturity of the individual security.

The Company reviews its investment portfolio for any unrealized losses that would be deemed other-than-temporary and requires the recognition of an impairment loss in earnings. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than its cost, the Company's intent to hold the investment, and whether it is more likely than not that the Company will be required to sell the investment before recovery of the cost basis. The Company also considers the type of security, related industry and sector performance, and published investment ratings. Once a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded and a new cost basis in the investment is established. If conditions within individual markets, industry segments, or macro-economic environments deteriorate, the Company could incur future impairments.
Marketable securities
During the first quarter of 2024, the Company amended the U.S. retiree health and welfare plan to create a sub-trust to permit the payment of certain benefits for active union employees using a surplus totaling $175 million from the retiree plan. During the quarter ended March 30, 2024, the Company invested the $175 million in a short-term investment fund that primarily holds short-term debt instruments. The marketable securities portfolio is designated to be used to pay for active union employee benefits.
During the year ended December 28, 2024, the Company sold approximately $209 million of investments in the short-term investment fund. A portion of the proceeds were used to pay for certain benefits of active union employees. During the year ended December 28, 2024, the company purchased approximately $350 million of short-term U.S. Treasury securities. The fair value of marketable securities portfolio was approximately $141 million as of December 28, 2024. The classification of these marketable securities as current or noncurrent depends on our intended holding period and the securities are measured at Level 1 quoted market prices.
Equity investments
We hold equity investments in certain companies that we do not have the ability to exercise significant influence. Equity investments without a readily determinable fair value are recorded at original cost. Investments with a readily determinable fair value, which are level 2 investments, are measured at fair value based on observable market price changes, with gains and losses recorded through net earnings. Equity investments were approximately $40 million as of December 28, 2024 and December 30, 2023, respectively. Additionally, these investments were recorded within Other assets on the Consolidated Balance Sheet.
Financial instruments
The carrying values of the Company’s short-term items, including cash, cash equivalents, accounts receivable, accounts payable, notes payable and current maturities of long-term debt approximate fair value. The fair value of the Company’s long-term debt, which are level 2 liabilities, is calculated based on broker quotes. The fair value and carrying value of the Company's long-term debt was $4.9 billion and $5.0 billion, respectively, as of December 28, 2024. The fair value and carrying value of the Company's long-term debt was $5.0 billion and $5.1 billion, respectively, as of December 30, 2023.
Counterparty credit risk concentration
The Company is exposed to credit loss in the event of nonperformance by counterparties on derivative financial and commodity contracts. Management believes a concentration of credit risk with respect to derivative counterparties is limited due to the credit ratings and use of master netting and reciprocal collateralization agreements with the counterparties and the use of exchange-traded commodity contracts.
Master netting agreements apply in situations where the Company executes multiple contracts with the same counterparty. Certain counterparties represent a concentration of credit risk to the Company. If those counterparties fail to perform according to the terms of derivative contracts, this could result in a loss to the Company, net of collateral already received from those counterparties. As of December 28, 2024, the concentration of credit risk to the Company was immaterial.
For certain derivative contracts, reciprocal collateralization agreements with counterparties call for the posting of collateral in the form of cash, treasury securities or letters of credit if a fair value loss position to the Company or its counterparties exceeds a certain amount. In addition, the company is required to maintain cash margin accounts in connection with its open positions for exchange-traded commodity derivative instruments executed with the counterparty that are subject to enforceable netting agreements. As of December 28, 2024, the Company posted $57 million related to reciprocal collateralization agreements. As of December 28, 2024, the Company posted $18 million in margin deposits for exchange-traded commodity derivative instruments, which was reflected as an increase in accounts receivable, net on the Consolidated Balance Sheet.
Management believes concentrations of credit risk with respect to accounts receivable is limited due to
the generally high credit quality of the Company’s major customers, as well as the large number and geographic dispersion of smaller customers. However, the Company conducts a disproportionate amount of business with a small number of large multinational grocery retailers, with the five largest accounts encompassing approximately 28% of consolidated trade receivables at December 28, 2024.
Refer to Note 1 for disclosures regarding the Company’s accounting policies for derivative instruments.
v3.25.0.1
CONTINGENCIES
12 Months Ended
Dec. 28, 2024
Loss Contingencies [Abstract]  
Contingencies Disclosure [Text Block]
CONTINGENCIES

The Company is subject to various legal proceedings, claims, and governmental inspections or investigations in the ordinary course of business covering matters such as general commercial, governmental regulations, antitrust and trade regulations, product liability, product labeling, environmental, intellectual property, data privacy, collective bargaining, workers’ compensation, employment and other actions. These matters are subject to uncertainty and the outcome is not predictable with assurance. The Company uses a combination of insurance and self-insurance for a number of risks, including workers’ compensation, general liability, automobile liability and product liability.
The Company has established accruals for certain matters where losses are deemed probable and reasonably estimable. There are other claims and legal proceedings pending against the Company for which accruals have not been established. It is reasonably possible that some of these matters could result in an unfavorable judgment against the Company and could require payment of claims in amounts that cannot be estimated at December 28, 2024. Based upon current information, management does not expect any of the claims or legal proceedings pending against the Company to have a material impact on the Company’s consolidated financial statements. The Company is subject to various legal proceedings, claims, and governmental inspections or investigations in the ordinary course of business covering matters such as general commercial, governmental regulations, antitrust and trade regulations, product labeling, product liability, environmental, intellectual property, data privacy, collective bargaining, workers’ compensation, employment and other actions. These matters are subject to uncertainty and the outcome is not predictable with assurance.
v3.25.0.1
REPORTABLE SEGMENTS
12 Months Ended
Dec. 28, 2024
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]
REPORTABLE SEGMENTS
Kellanova is the world’s second largest producer of crackers and a leading producer of cereal, savory snacks, and frozen foods. Additional product offerings include toaster pastries, cereal bars, veggie foods, and noodles. Kellanova products are manufactured and marketed globally. Principal markets for these products include the United States, United Kingdom, France, Nigeria, Canada, Mexico and Australia.
The Company manages its operations through four operating segments that are based on geographic location - North America which includes U.S. businesses and Canada; Europe which consists of European countries; Latin America which consists of Central and South America and includes Mexico; and AMEA (Asia Middle East Africa) which consists of Africa, Middle East, Australia and other Asian and Pacific markets. These operating segments also represent our reportable segments. Each reportable segment derives its revenues primarily from the production and distribution of a mix of food products including snacks, cereal, frozen foods, noodles, and other foods.

The Chairman and Chief Executive Officer is the Chief Operating Decision Maker (CODM) of the Company.
The CODM uses operating profit as the reportable segment profitability measure to assess performance and allocate resources. This measure is utilized during our budgeting and forecasting process to assess profitability and enable decision making regarding strategic initiatives and capital investments across all reportable segments. Reportable segment operating profit is consistent with the presentation of operating profit in the Consolidated Statement of Income. The accounting policies of each reportable segment are consistent with those described in the summary of significant accounting policies in Note 1. Inter-segment sales are not included in the segment profitability measure used by the CODM to assess performance of the reportable segments.
Reportable segment results including details of the significant expense categories provided to the CODM for the year ended December 28, 2024 were as follows:
Reportable segments
(millions)North AmericaEuropeLatin AmericaAMEACorporateConsolidated
Net sales from continuing operations$6,580 $2,499 $1,261 $2,413 $(4)$12,749 
  Cost of goods sold4,155 1,675 842 1,700 (168)8,204 
  Selling, general, and administrative expense1,153 505 277 415 322 2,672 
Operating profit$1,272 $319 $142 $298 $(158)$1,873 
Reportable segment results for the year ended December 30, 2023 were as follows:
Reportable segments
(millions)North AmericaEuropeLatin AmericaAMEACorporateConsolidated
Net sales from continuing operations$6,574 $2,501 $1,265 $2,785 $(3)$13,122 
  Cost of goods sold4,256 1,667 854 2,063 (1)8,839 
  Selling, general, and administrative expense1,294 477 281 452 274 2,778 
Operating profit$1,024 $357 $130 $270 $(276)$1,505 
Reportable segment results for the year ended December 31, 2022 were as follows:
Reportable segments
(millions)North AmericaEuropeLatin AmericaAMEACorporateConsolidated
Net sales from continuing operations$6,330 $2,310 $1,089 $2,933 $(9)$12,653 
  Cost of goods sold4,193 1,537 732 2,245 135 8,842 
  Selling, general, and administrative expense1,230 444 241 436 249 2,600 
Operating profit$907 $329 $116 $252 $(393)$1,211 
Certain items such as interest expense and income taxes, while not included in the measure of reportable segment operating results, are regularly reviewed by the chief operating decision maker (CODM) for the Company’s internationally-based reportable segments as shown below.
(millions)202420232022
Depreciation and amortization
North America (a)$209 $180 $187 
Europe (a)124 80 81 
Latin America32 35 34 
AMEA54 65 94 
Total Reportable Segments419 360 396 
Corporate8 
Consolidated$427 $366 $404 
Interest expense
North America$5 $$
Europe68 68 20 
Latin America6 
AMEA19 23 22 
Corporate213 207 156 
Consolidated$311 $303 $201 
Income taxes
Europe$29 $42 $38 
Latin America43 34 24 
AMEA59 45 42 
Corporate & North America173 137 76 
Consolidated$304 $258 $180 
(a) Includes asset impairment charges as discussed in Note 16.

Assets are reviewed by the CODM on a consolidated basis and therefore are not presented by reportable segment. The CODM does review additions to property by reportable segment.
(millions)202420232022
Additions to property
North America$242 $249 $168 
Europe128 122 107 
Latin America103 75 45 
AMEA137 102 69 
Corporate18 21 12 
Consolidated$628 $569 $401 
The Company’s largest customer, Wal-Mart Stores, Inc. and its affiliates, accounted for approximately 16% of consolidated net sales during 2024, and 15% and 16% of consolidated net sales from continuing operations during 2023 and 2022, respectively, comprised principally of sales within the United States.
Supplemental geographic information is provided below for net sales to external customers and long-lived assets (property and right-of-use lease assets):
(millions)202420232022
Net sales from continuing operations
United States$6,253 $6,279 $6,061 
Nigeria724 1,113 1,322 
Poland50 41 23 
All other countries5,722 5,689 5,247 
Consolidated$12,749 $13,122 $12,653 
Long-lived assets from continuing operations
United States$1,761 $1,847 $1,872 
Nigeria63 84 153 
Poland415 390 320 
All other countries1,596 1,552 1,355 
Consolidated$3,835 $3,873 $3,700 
Supplemental product information is provided below for net sales from continuing operations to external customers:
(millions)202420232022
Snacks$8,120 $8,105 $7,563 
Cereal2,700 2,736 2,618 
Frozen1,096 1,095 1,097 
Noodles and other833 1,186 1,375 
Consolidated$12,749 $13,122 $12,653 
v3.25.0.1
SUPPLEMENTAL FINANCIAL STATEMENT DATA
12 Months Ended
Dec. 28, 2024
Disclosure Text Block Supplement [Abstract]  
Supplemental Financial Statement Data [Text Block]
SUPPLEMENTAL FINANCIAL STATEMENT DATA
Consolidated Statement of Income
(millions)
202420232022
Research and development expense$115 $116 $111 
Advertising expense$628 $633 $549 
 
Consolidated Balance Sheet
(millions)
20242023
Trade receivables$1,268 $1,246 
Allowance for expected credit losses(17)(16)
Refundable income taxes58 74 
Other receivables213 264 
Accounts receivable, net$1,522 $1,568 
Raw materials, spare parts, and supplies$303 $303 
Finished goods and materials in process$862 $940 
Inventories$1,165 $1,243 
Land$85 $107 
Buildings1,665 1,722 
Machinery and equipment4,674 4,690 
Capitalized software457 435 
Construction in progress700 591 
Accumulated depreciation(4,347)(4,333)
Property, net$3,234 $3,212 
Pension$185 $201 
Deferred income taxes160 183 
Nonpension postretirement benefits192 311 
Other640 449 
Other assets$1,177 $1,144 
Accrued income taxes$90 $57 
Customer deposits44 85 
Other current liabilities541 655 
Other current liabilities$675 $797 
Income taxes payable$33 $40 
Nonpension postretirement benefits22 22 
Other428 399 
Other liabilities$483 $461 
 
Allowance for expected credit losses
(millions)
202420232022
Balance at beginning of year$16 $13 $15 
Additions charged to expense4 
Expected credit losses charged to reserve(3)(2)(6)
Balance at end of year$17 $16 $13 
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net income (loss) attributable to Kellanova $ 1,343 $ 951 $ 960
v3.25.0.1
Insider Trading Arrangements
12 Months Ended
Dec. 28, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 28, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block] Kellanova has established a cybersecurity program (the “program”) that is designed based on reviewing industry common practices and recognized frameworks (i.e., NIST and ISO, among others). The Company works to evolve its program to address material risks from cybersecurity threats. The program is developed from a top-down strategic risk management approach.
The program includes processes that identify how security measures and controls are developed, implemented, and maintained, as well as cybersecurity and information security training and awareness. The program includes a risk management process designed to identify internal and external cybersecurity threats and vulnerabilities to the Company’s business and operations, assess the likelihood and potential impact of the threats and vulnerabilities to the Company, and assess and prioritize the risks from cybersecurity threats and vulnerabilities to inform action plans and strategies to mitigate and manage these risks. The program’s risk assessment process, based on a method and guidance from a recognized national standards organization, is conducted annually. The risk assessment along with risk-based analysis and judgment are used to select security controls to address risks. During this process, the following factors, among others, are considered: recognized frameworks, likelihood and severity of risk, impact on the Company and others if a risk materializes, feasibility and cost of controls, and impact of controls on operations and others.

Third-party security firms are used in different capacities to provide or operate some of these controls and technology systems, including cloud-based services and platforms. For example, third parties are used to conduct assessments, such as vulnerability scans and penetration testing. The Company uses a variety of processes to address cybersecurity threats related to the use of third-party technology and services, including pre-acquisition diligence, imposition of contractual obligations, and performance monitoring.

The Company, as a part of its program has a documented cybersecurity incident response plan and conducts tabletop exercises to enhance incident response preparedness. Business continuity and disaster recovery plans are used to prepare for a potential disruption in technology we rely on. The Company is a member of cybersecurity intelligence and risk sharing organizations. Employees undergo security awareness training.
The Company has an Enterprise Risk Management (“ERM”) program to address enterprise risks, and cybersecurity is a risk category evaluated and identified by that function. One of the leaders of the ERM process is Kellanova’s Vice President, Internal Audit, and the process includes individuals with designated areas of focus and subject matter experts across Kellanova, including cybersecurity leaders. As the enterprise risk owner for cybersecurity, the Chief Digital and Information Officer supports the Chief Information Security Officer (“CISO”) and the information security team, which includes a Governance, Risk, and Compliance (GRC) function, to manage cybersecurity risk. The information security team collaborates on privacy and security governance.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Kellanova has established a cybersecurity program (the “program”) that is designed based on reviewing industry common practices and recognized frameworks (i.e., NIST and ISO, among others). The Company works to evolve its program to address material risks from cybersecurity threats. The program is developed from a top-down strategic risk management approach.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block] The Kellanova Board of Directors has risk oversight responsibility for Kellanova, which it administers directly and with assistance from its committees. Oversight of the information security program sits with the Audit Committee. The Audit Committee has oversight responsibilities with respect to ERM, including cybersecurity, information security and data protection risk exposures, and the steps management has taken to monitor and control these exposures.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee has oversight responsibilities with respect to ERM, including cybersecurity, information security and data protection risk exposures, and the steps management has taken to monitor and control these exposures.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] In addition to periodically providing the Executive Management Team with information and cybersecurity briefings, the Chief Digital and Information Officer (“CDIO”) and Chief Information Security Officer (“CISO”) provide at least biannual updates to the Audit Committee regarding cybersecurity, including on strategy and the Company's cybersecurity program.
Cybersecurity Risk Role of Management [Text Block] In addition to periodically providing the Executive Management Team with information and cybersecurity briefings, the Chief Digital and Information Officer (“CDIO”) and Chief Information Security Officer (“CISO”) provide at least biannual updates to the Audit Committee regarding cybersecurity, including on strategy and the Company's cybersecurity program. For cybersecurity incidents, the Company’s cybersecurity incident response plan includes a process for incidents to be evaluated for material impact. The escalation protocol includes reporting of security incidents to members of the Kellanova Executive Management Team and reporting of any cyber incidents that could have a material impact on the Company to the Audit Committee.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Chief Digital and Information Officer (“CDIO”) and Chief Information Security Officer (“CISO”)
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]
As mentioned above, the CISO is the management position with primary responsibility for the development, operation, and maintenance of our information security program. The Company’s CISO has work experience in various roles in risk management, including developing information and cybersecurity strategy/programs, information security audit and assessments, cybersecurity operations focused on identification, mitigation and
response to cybersecurity threats. The CISO has experience leading enterprise global efforts to align systems to industry-accepted standards and practices, as well as regulatory compliance requirements. The CISO has degrees in the areas of management of information systems and cybersecurity, and also maintains several information security and technology certifications, including as a Certified Information System Security Professional (“CISSP”) and Boardroom Certified Qualified Technology Expert (“QTE”).
The CISO reports directly to the CDIO, who is a member of the Kellanova Executive Management Team. The Company’s CDIO has technology experience overseeing and executing technology strategies in complex, global, and matrixed environments. The CDIO has been in role since February 2019, bringing experience from overseeing and executing technology as European CIO at the Company, and over 20 years of experience leading IT strategy and change initiatives in the consumer packaged goods and manufacturing industries.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Chief Digital and Information Officer (“CDIO”) and Chief Information Security Officer (“CISO”) provide at least biannual updates to the Audit Committee regarding cybersecurity, including on strategy and the Company's cybersecurity program.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
ACCOUNTING POLICIES (Policies)
12 Months Ended
Dec. 28, 2024
Accounting Policies [Abstract]  
Basis of presentation [Policy Text Block]
The consolidated financial statements include the accounts of Kellanova (the Company), formerly Kellogg Company, those of the subsidiaries that it controls due to ownership of a majority voting interest (Kellanova or the Company).

On October 2, 2023, the Company completed the separation of its North America cereal business resulting in two independent companies, Kellanova and WK Kellogg Co. As a result of the distribution, Kellanova shareholders of record on September 21, 2023, received one share of WK Kellogg Co common stock for every four shares of Kellanova common stock.

In accordance with applicable accounting guidance, the results of WK Kellogg Co are presented as discontinued operations in the Consolidated Statements of Income and, as such, have been excluded from both continuing operations and segment results for fiscal years 2023 and 2022. The consolidated statements of comprehensive income, equity and cash flows are presented on a consolidated basis for both continuing operations and discontinued operations. All amounts, percentages and disclosures for all periods presented reflect only the continuing operations of Kellanova unless otherwise noted. See Note 2 for additional information.

The Company continually evaluates its involvement with variable interest entities (VIEs) to determine whether it has variable interests and is the primary beneficiary of the VIE. When these criteria are met, the Company is required to consolidate the VIE. The Company’s share of earnings or losses of nonconsolidated affiliates is included in its consolidated operating results using the equity method of accounting when it is able to exercise significant influence over the operating and financial decisions of the affiliate. The Company records investments in equity securities at fair value if it is not able to exercise significant influence over the operating and financial decisions of the affiliate. The Company's investments in equity securities without a readily determinable fair value are recorded at original cost with adjustments for fair value only when observable price changes from orderly transactions for the investment are identified. Our investments in unconsolidated affiliates and equity securities without a readily determinable fair value are evaluated, at least annually, for indicators of an other-than-temporary impairment. Intercompany balances and transactions are eliminated.

Proposed Merger
On August 13, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Acquiror 10VB8, LLC, a Delaware limited liability company (“Acquiror”), Merger Sub 10VB8, LLC, a Delaware limited liability company and a wholly owned subsidiary of Acquiror (“Merger Sub”), and, solely for the limited purposes specified in the Merger Agreement, Mars, Incorporated, a Delaware corporation (“Mars”).

The Merger Agreement provides that, subject to the terms and conditions set forth therein, at the effective time of the Merger (the “Effective Time”), (1) Merger Sub will be merged with and into the Company (the “Merger”), with the Company continuing as the surviving corporation and a wholly owned subsidiary of Acquiror, and (2) each share of public common stock, par value $0.25 per share, of the Company issued and outstanding immediately prior to Effective Time (other than shares owned by (i) the Company or its subsidiaries or Mars or its subsidiaries (including Acquiror and its subsidiaries) or (ii) shareowners who have properly exercised and perfected appraisal rights under Delaware law) will be automatically cancelled and converted into the right to receive $83.50 per share in cash, without interest. Completion of the Merger is subject to customary closing conditions, including the receipt of required regulatory approvals.

The Merger Agreement contains certain termination rights, including the right of either the Company or Acquiror to terminate the Merger Agreement if the Merger is not consummated by August 13, 2025 (subject to two extensions for up to an additional six months each if all of the conditions to the closing, other than the conditions related to obtaining regulatory approvals, have been satisfied). The Merger Agreement also provides for certain termination rights for each of the Company and Acquiror, and provides that, upon termination of the Merger Agreement under certain specified circumstances related to the failure to obtain regulatory approvals, Acquiror would be required to pay a termination fee of $1.25 billion to the Company, and under other specified circumstances, including if the Company terminates the Merger Agreement to enter into a superior proposal or Acquiror terminates the Merger Agreement due to a change of recommendation by the Board, the Company would be required to pay to Acquiror a termination fee of $800 million.
Fiscal year
The Company’s fiscal year ends on the Saturday closest to December 31 and as a result, a 53rd week is added approximately every sixth year. The Company’s 2024, 2023 and 2022 fiscal years each contained 52 weeks and ended on December 28, 2024, December 30, 2023, and December 31, 2022, respectively. Certain prior period amounts have been updated to conform to the current period presentation.
Business Combinations Policy [Policy Text Block]
Proposed Merger
On August 13, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Acquiror 10VB8, LLC, a Delaware limited liability company (“Acquiror”), Merger Sub 10VB8, LLC, a Delaware limited liability company and a wholly owned subsidiary of Acquiror (“Merger Sub”), and, solely for the limited purposes specified in the Merger Agreement, Mars, Incorporated, a Delaware corporation (“Mars”).

The Merger Agreement provides that, subject to the terms and conditions set forth therein, at the effective time of the Merger (the “Effective Time”), (1) Merger Sub will be merged with and into the Company (the “Merger”), with the Company continuing as the surviving corporation and a wholly owned subsidiary of Acquiror, and (2) each share of public common stock, par value $0.25 per share, of the Company issued and outstanding immediately prior to Effective Time (other than shares owned by (i) the Company or its subsidiaries or Mars or its subsidiaries (including Acquiror and its subsidiaries) or (ii) shareowners who have properly exercised and perfected appraisal rights under Delaware law) will be automatically cancelled and converted into the right to receive $83.50 per share in cash, without interest. Completion of the Merger is subject to customary closing conditions, including the receipt of required regulatory approvals.

The Merger Agreement contains certain termination rights, including the right of either the Company or Acquiror to terminate the Merger Agreement if the Merger is not consummated by August 13, 2025 (subject to two extensions for up to an additional six months each if all of the conditions to the closing, other than the conditions related to obtaining regulatory approvals, have been satisfied). The Merger Agreement also provides for certain termination rights for each of the Company and Acquiror, and provides that, upon termination of the Merger Agreement under certain specified circumstances related to the failure to obtain regulatory approvals, Acquiror would be required to pay a termination fee of $1.25 billion to the Company, and under other specified circumstances, including if the Company terminates the Merger Agreement to enter into a superior proposal or Acquiror terminates the Merger Agreement due to a change of recommendation by the Board, the Company would be required to pay to Acquiror a termination fee of $800 million.
Use of estimates [Policy Text Block] The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods reported. The Company's critical estimates include those related to promotional expenditures, goodwill and other intangible assets, retirement benefits, and income taxes. Actual results could differ from those estimates and could be impacted from macroeconomic conditions.
Cash and cash equivalents [Policy Text Block]
Highly liquid investments with remaining stated maturities of three months or less when purchased are considered cash equivalents and recorded at cost.
Accounts receivables [Policy Text Block]
Accounts receivable consists principally of trade receivables, which are recorded at the invoiced amount, net of allowances for expected credit losses and prompt payment discounts. Trade receivables do not bear interest. The allowance for expected credit losses represents management’s estimate of the amount of probable credit losses in existing accounts receivable, as determined from a review of past due balances, historical loss information, and an evaluation of customer accounts for potential future losses. Account balances are written off against the allowance when management determines the receivable is uncollectible. For the fiscal years ended 2024 and 2023 the Company did not have off-balance sheet credit exposure related to its customers. Please refer to Note 3 for information on sales of accounts receivable.
Inventories [Policy Text Block]
Inventories are valued at the lower of cost or net realizable value. Cost is determined on an average cost basis.
Property [Policy Text Block]
The Company’s property consists mainly of plants and equipment used for manufacturing activities. These assets are recorded at cost and depreciated over estimated useful lives using straight-line methods for financial reporting and accelerated methods, where permitted, for tax reporting. Major property categories are depreciated over various periods as follows (in years): manufacturing machinery and equipment 15-30; office equipment 5; computer equipment and capitalized software 3-7; building components 20; building structures 10-50. Cost includes interest associated with significant capital projects. Plant and equipment are reviewed for impairment when conditions indicate that the carrying value may not be recoverable. Such conditions include an extended period of idleness or a plan of disposal. Assets to be disposed of at a future date are depreciated over the remaining period of use. Assets to be sold are written down to realizable value at the time the assets are being actively marketed for sale and a sale is expected to occur within one year. The Company reclassified an immaterial amount of assets related to a foreign subsidiary in Egypt as well as a manufacturing facility in the United States to held for sale in 2024. There were no other material assets held for sale at the fiscal year-end 2024 or 2023.
Goodwill and other intangible assets [Policy Text Block]
The Company reviews our operating segment and reporting unit structure annually or as significant changes in the organization occur and assesses goodwill impairment risk throughout the year by performing a qualitative review of entity-specific, industry, market and general economic factors affecting our reporting units with goodwill. Annually during the fourth quarter, in conjunction with our annual budgeting process, the Company may perform qualitative testing, or depending on factors such as prior-year test results, current year developments, current risk evaluations and other practical considerations, the Company may instead perform a quantitative impairment test. In our quantitative testing, the Company compares a reporting unit’s estimated fair value with its carrying value. The reporting unit’s fair value is estimated using a combination of market multiples and discounted cash flow methodologies. The market multiples approach is based on either sales or earnings before interest, taxes, depreciation and amortization for companies that are comparable to the Company’s reporting units. The discounted cash flow approach incorporates assumptions surrounding planned growth rates, market-based discount rates and estimates of residual value. The assumptions used for the impairment test are consistent with those utilized by a market participant performing similar valuations for the Company’s reporting units. These estimates are made using various inputs including historical data, current and anticipated market conditions, management plans, and market comparables. If the carrying value of a reporting unit exceeds its fair value, the Company considers the reporting unit impaired and reduces its carrying value of goodwill such that the reporting unit’s new carrying value is the estimated fair value.

Similarly, the Company assesses indefinite-life intangible assets impairment risk throughout the year by performing a qualitative review and assessing events and circumstances that could affect the fair value or carrying value of these intangible assets. Annually during the fourth quarter, in conjunction with our annual budgeting process, the Company may perform qualitative testing, or depending on factors such as prior-year test results, current year developments, current risk evaluations and other practical considerations, the Company may instead perform a quantitative impairment test. In the quantitative testing, the Company compares an intangible asset’s estimated fair value with its carrying value with the intangible asset’s fair value being determined using estimates of future cash flows to be generated from that asset based on estimates of future sales, as well as assumptions surrounding earnings growth rates, royalty rates and discount rates consistent with rates used by market participants. These estimates are made using various inputs including historical data, current and anticipated market conditions, management plans, and market comparables. If the carrying value of the asset exceeds its fair value, we consider the asset impaired and reduce its carrying value to the estimated fair value.

We amortize definite-life intangible assets over their estimated useful lives, which materially approximates the pattern of economic benefit and evaluate them for impairment as we do other long-lived assets.
Accounts payable [Policy Text Block]
The Company establishes competitive market-based terms with our suppliers, regardless of whether they participate in supplier finance programs, which generally range from 0 to 150 days dependent on their respective industry and geography.

The Company has agreements with third parties to provide accounts payable tracking systems which facilitate participating suppliers’ ability to monitor and, if elected, sell payment obligations from the Company to designated third-party financial institutions. Participating suppliers may, at their sole discretion, make offers to sell one or more payment obligations of the Company prior to their scheduled due dates at a discounted price to participating financial institutions. The Company has no economic interest in the sale of these suppliers’ receivables and no direct financial relationship with the financial institutions concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. However, the Company’s right to offset balances due from suppliers against payment obligations is restricted by the agreements for those payment obligations that have been sold by suppliers. The payment of these obligations by the Company is included in cash used in operating activities in the Consolidated Statement of Cash Flows.
The rollforward of the Company’s outstanding obligations confirmed as valid under its supplier finance program, which are included in Accounts Payable in the Consolidated Balance Sheets, for year ended December 28, 2024 are as follows:

2024
Outstanding payment obligations at the beginning of the year$825 
Invoices confirmed during the year 2,810 
Confirmed invoices paid during the year (2,775)
Foreign currency translation and other(5)
Outstanding payment obligations at the end of the year$855 
Revenue recognition [Policy Text Block]
The Company recognizes sales upon delivery of its products to customers. Revenue, which includes shipping and handling charges billed to the customer, is reported net of applicable discounts, returns, allowances, and various government withholding taxes. Methodologies for determining these provisions are dependent on local customer pricing and promotional practices, which range from contractually fixed percentage price reductions to reimbursement based on actual occurrence or performance. Where applicable, future reimbursements are estimated based on a combination of historical patterns and future expectations regarding specific in-market product performance.

The Company recognizes revenue from the sale of food products which are sold to customers through direct sales forces, broker and distributor arrangements. The Company also recognizes revenue from the license of our trademarks granted to third parties who use these trademarks on their merchandise and revenue from hauling services provided to third parties within certain markets. Revenue from these licenses and hauling services is not material to the Company.

Contract balances recognized in the current period that are not the result of current period performance are not material to the Company. The Company also does not incur costs to obtain or fulfill contracts.

The Company does not adjust the promised amount of consideration for the effects of significant financing components as the Company expects, at contract inception, that the period between the transfer of a promised good or service to a customer and when the customer pays for that good or service will be one year or less.

The Company accounts for shipping and handling activities that occur before the customer has obtained control of a good as fulfillment activities recorded in cost of goods sold (COGS) rather than as a promised service.

The Company excludes from the measurement of transaction price all taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction and collected by the Company from a customer for sales taxes.

Performance obligations

The Company recognizes revenue when (or as) performance obligations are satisfied by transferring control of the goods to customers. Control is transferred upon delivery of the goods to the customer. The customer is invoiced with payment terms which are commensurate with the customer’s credit profile. Shipping and/or handling costs that occur before the customer obtains control of the goods are deemed to be fulfillment activities and are accounted for as fulfillment costs.

The Company assesses the goods and services promised in its customers’ purchase orders and identifies a performance obligation for each promise to transfer a good or service (or bundle of goods or services) that is distinct. To identify the performance obligations, the Company considers all the goods or services promised, whether explicitly stated or implied based on customary business practices. For a purchase order that has more than one performance obligation, the Company allocates the total consideration to each distinct performance obligation on a relative standalone selling price basis.
Significant Judgments

The Company offers various forms of trade promotions and the methodologies for determining these provisions are dependent on local customer pricing and promotional practices, which range from contractually fixed percentage price reductions to provisions based on actual occurrence or performance. Where applicable, future provisions are estimated based on a combination of historical patterns and future expectations regarding specific in-market product performance.

The Company's promotional activities are conducted either through the retail trade or directly with consumers and include activities such as in-store displays and events, feature price discounts, consumer coupons, contests and loyalty programs. The costs of these activities are generally recognized at the time the related revenue is recorded, which normally precedes the actual cash expenditure. The recognition of these costs therefore requires management judgment regarding the volume of promotional offers that will be redeemed by either the retail trade or consumer. These estimates are made using various techniques including historical data on performance of similar promotional programs. Differences between estimated expense and actual redemptions are normally immaterial in relation to net sales and recognized as a change in management estimate in a subsequent period. The liability associated with these promotions was recorded in accrued advertising and promotion.

The Company classifies trade promotional expenditures to its customers, the cost of consumer coupons, and other cash redemption offers in net sales.
Advertising and promotion [Policy Text Block]
The Company expenses production costs of advertising the first time the advertising takes place. Advertising expense is classified in selling, general and administrative (SGA) expense.

The Company also classifies consumer promotional expenditures in SGA expense. These promotional expenses are estimated using various techniques including historical cash expenditure and redemption experience and patterns. Differences between estimated expense and actual redemptions are normally immaterial and recognized as a change in management estimate in a subsequent period. The liability associated with these advertising and promotional activities is recorded in accrued advertising and promotion.
The cost of promotional package inserts is recorded in COGS.
Research and development [Policy Text Block]
The costs of research and development (R&D) are expensed as incurred and are classified in SGA expense. R&D includes expenditures for new product and process innovation, as well as significant technological improvements to existing products and processes. The Company’s R&D expenditures primarily consist of internal salaries, wages, consulting, and supplies attributable to time spent on R&D activities. Other costs include depreciation and maintenance of research facilities and equipment, including assets at manufacturing locations that are temporarily engaged in pilot plant activities.
Share-based compensation [Policy Text Block]
The Company uses stock-based compensation, including stock options, restricted stock, restricted stock units, and executive performance shares, to provide long-term performance incentives for its global workforce.
The Company classifies pre-tax stock compensation expense in SGA and COGS within its corporate operations. Expense attributable to awards of equity instruments is recorded in capital in excess of par value in the Consolidated Balance Sheet.
Certain of the Company’s stock-based compensation plans contain provisions that prorate vesting of awards upon retirement, disability, or death of eligible employees and directors. A stock-based award is considered vested for expense attribution purposes when the employee’s retention of the award is no longer contingent on providing subsequent service. Accordingly, the Company recognizes compensation cost immediately for awards granted to retirement-eligible individuals or over the period from the grant date to the date retirement eligibility is achieved, if less than the stated vesting period.
The Company recognizes compensation cost for stock option awards that have a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
Income taxes [Policy Text Block]
The Company recognizes uncertain tax positions based on a benefit recognition model. Provided that the tax position is deemed more likely than not of being sustained, the Company recognizes the largest amount of tax benefit that is greater than 50 percent likely of being ultimately realized upon settlement. The tax position is derecognized when it is no longer more likely than not of being sustained. The Company classifies income tax-related interest and penalties as interest expense and SGA expense, respectively, on the Consolidated Statement of Income. The current portion of the Company’s unrecognized tax benefits is presented in the Consolidated Balance Sheet in other current assets and other current liabilities, and the amounts expected to be settled after one year are recorded in other assets and other liabilities.
Management monitors the Company’s ability to utilize certain future tax deductions, operating losses and tax credit carryforwards, prior to expiration as well as the reinvestment assertion regarding our undistributed foreign earnings. Changes resulting from management’s assessment will result in impacts to deferred tax assets and the corresponding impacts on the effective income tax rate. Valuation allowances were recorded to reduce deferred tax assets to an amount that will, more likely than not, be realized in the future.
Derivatives instruments[Policy Text Block]
The fair value of derivative instruments is recorded in other current assets, other assets, other current liabilities or other liabilities.
Derivative instruments are classified on the Consolidated Balance Sheet based on the contractual maturity of the instrument or the timing of the underlying cash flows of the instrument for derivatives with contractual maturities beyond one year. Any collateral associated with derivative instruments is classified as other assets or other current liabilities on the Consolidated Balance Sheet depending on whether the counterparty collateral is in an asset or liability position. Margin deposits related to exchange-traded commodities are recorded in accounts receivable, net on the Consolidated Balance Sheet. On the Consolidated Statement of Cash Flows, cash flows associated with derivative instruments are classified according to the nature of the underlying hedged item. Cash flows associated with collateral and margin deposits on exchange-traded commodities are classified as investing cash flows when the collateral account is in an asset position and as financing cash flows when the collateral account is in a liability position.

Gains and losses representing either hedge ineffectiveness, hedge components excluded from the assessment of effectiveness, or hedges of translational exposure are recorded in the Consolidated Statement of Income in other income (expense), net (OIE) or interest expense.
Cash flow hedges.  Qualifying derivatives are accounted for as cash flow hedges when the hedged item is a forecasted transaction. Gains and losses on these instruments are recorded in other comprehensive income until the underlying transaction is recorded in earnings. When the hedged item is realized, gains or losses are reclassified from accumulated other comprehensive income (loss) (AOCI) to the Consolidated Statement of Income on the same line item as the underlying hedged transaction.
Fair value hedges.  Qualifying derivatives are accounted for as fair value hedges when the hedged item is a recognized asset, liability, or firm commitment. Gains and losses on these instruments are recorded in earnings, offsetting gains and losses on the hedged item.
Net investment hedges.  Qualifying derivative and nonderivative financial instruments are accounted for as net investment hedges when the hedged item is a nonfunctional currency investment in a subsidiary. Gains and losses on these instruments are included in foreign currency translation adjustments in AOCI.
Derivatives not designated for hedge accounting.   Gains and losses on these instruments are recorded in the Consolidated Statement of Income, on the same line item as the underlying hedged item.
Foreign currency exchange risk.  The Company is exposed to fluctuations in foreign currency cash flows related primarily to third-party purchases, intercompany transactions and when applicable, nonfunctional currency denominated third-party debt. The Company is also exposed to fluctuations in the value of foreign currency investments in subsidiaries and cash flows related to repatriation of these investments. Additionally, the Company is exposed to volatility in the translation of foreign currency denominated earnings to U.S. dollars. Management assesses foreign currency risk based on transactional cash flows and translational volatility and may enter into forward contracts, options, and currency swaps to reduce fluctuations in long or short currency positions.
Forward contracts and options are generally less than 18 months duration.
For foreign currency cash flow and fair value hedges, the assessment of effectiveness is generally based on changes in spot rates. Changes in time value are reported in OIE.
Interest rate risk.  The Company is exposed to interest rate volatility with regard to future issuances of fixed rate debt and existing and future issuances of variable rate debt. The Company periodically uses interest rate swaps, including forward-starting swaps, to reduce interest rate volatility and funding costs associated with certain debt issues, and to achieve a desired proportion of variable versus fixed rate debt, based on current and projected market conditions.
Fixed-to-variable interest rate swaps are accounted for as fair value hedges and the assessment of effectiveness is based on changes in the fair value of the underlying debt, using incremental borrowing rates currently available on loans with similar terms and maturities.
Price risk.  The Company is exposed to price fluctuations primarily as a result of anticipated purchases of raw and packaging materials, fuel, and energy. The Company has historically used the combination of long-term contracts with suppliers, and exchange-traded futures and option contracts to reduce price fluctuations in a desired percentage of forecasted raw material purchases over a duration of generally less than 18 months.
Foreign Currency Transactions and Translations Policy The Company monitors the inflation rates of the economies in which the Company operates. In the fourth quarter of 2024 the Company determined that Nigeria and Egypt are highly inflationary economies for US GAAP purposes. For financial statements of subsidiaries operating in highly inflationary economies, the U.S. dollar has been designated as the functional currency. Highly inflationary accounting requires monetary assets and liabilities, such as cash, receivables and payables, to be remeasured into U.S. dollars at the current exchange rate at the end of each period with the impact of any changes in exchange rates being recorded in other income and expense. Non-monetary assets and liabilities, such as inventory, property, plant and equipment and intangible assets are carried forward at their historical dollar cost, which is calculated using the exchange rate at the date which hyperinflationary accounting is implemented. The impact of highly inflationary accounting in 2024 was not material to the Company's financial statements.
Pension benefits, nonpension postretirement and postemployment benefits [Policy Text Block]
The Company sponsors a number of U.S. and foreign plans to provide pension, health care, and other welfare benefits to retired employees, as well as salary continuance, severance, and long-term disability to former or inactive employees.
The recognition of benefit expense is based on actuarial assumptions, such as discount rate, long-term rate of compensation increase, and long-term rate of return on plan assets and health care cost trend rate. Service cost is reported in COGS and SGA expense on the Consolidated Statement of Income. All other components of net periodic pension cost are included in OIE.
Postemployment benefits.  The Company recognizes an obligation for postemployment benefit plans that vest or accumulate with service. Obligations associated with the Company’s postemployment benefit plans, which are unfunded, are included in other current liabilities and other liabilities on the Consolidated Balance Sheet. All gains and losses are recognized over the average remaining service period of active plan participants.
Postemployment benefits that do not vest or accumulate with service or benefits to employees in excess of those specified in the respective plans are expensed as incurred.
Pension and nonpension postretirement benefits.  The Company recognizes actuarial gains and losses in operating results in the year in which they occur. Experience gains and losses are recognized annually as of the measurement date, which is the Company’s fiscal year-end, or when remeasurement is otherwise required under generally accepted accounting principles. The Company uses the fair value of plan assets to calculate the expected return on plan assets.
Reportable segments are allocated service cost. All other components of pension and postretirement benefit expense, including interest cost, expected return on assets, prior service cost, and experience gains and losses are considered unallocated corporate costs and are not included in the measure of reportable segment operating results. See Note 18 for more information on reportable segments. Management reviews the Company’s expected long-term rates of return annually; however, the benefit trust investment performance for one particular year does not, by itself, significantly influence this evaluation.
For defined benefit pension and postretirement plans, the Company records the net overfunded or underfunded position as a pension asset or pension liability on the Consolidated Balance Sheet.
Leases [Policy Text Block]
The Company leases certain warehouses, equipment, vehicles, and office space primarily through operating lease agreements. Finance lease obligations and activity are not material to the Consolidated Financial Statements. Lease obligations are primarily for real estate assets, with the remainder related to manufacturing and distribution related equipment, vehicles, information technology equipment, and rail cars. Leases with an initial term of 12 months or less are not recorded on the balance sheet.

A portion of the Company's real estate leases include future variable rental payments that include inflationary adjustment factors. The future variability of these adjustments is unknown and therefore not included in the minimum lease payments. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The leases have remaining terms which range from less than 1 year to 16 years and the majority of leases provide the Company with the option to exercise one or more renewal terms. The length of the lease term used in recording lease assets and lease liabilities is based on the contractually required lease term adjusted for any options to renew or early terminate the leases that are reasonably certain of being executed.
The Company combines lease and non-lease components together in determining the minimum lease payments for the majority of leases. The Company has elected to not combine lease and non-lease components for assets controlled indirectly through third party service-related agreements that include significant production related costs. The Company has closely analyzed these agreements to ensure any embedded costs related to the securing of the leased asset is properly segregated and accounted for in measuring the lease assets and liabilities.

The majority of the leases do not include a stated interest rate, and therefore the Company's periodic incremental borrowing rate is used to determine the present value of lease payments. This rate is calculated based on a collateralized rate for the specific currencies used in leasing activities and the borrowing ability of the applicable Company legal entity.
New Accounting Standards [Policy Text Block]
Accounting standards to be adopted in future periods

Income Taxes: Improvements to Income Tax Disclosures: In December 2023, the FASB issued ASU 2023-09 to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. It will take effect for public entities fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently assessing the impact of any incremental disclosures required by this ASU and the planned timing of adoption.

Disaggregation of Income Statement Expenses: In November 2024, the FASB issued ASU 2024-03 to expand the disclosure requirements to include additional disaggregated information about income statement expenses that are commonly presented within existing expense captions. It will take effect for public entities fiscal years beginning after December 15, 2026, with early adoption permitted. The Company is currently assessing the impact of any incremental disclosures required by this ASU and the planned timing of adoption.

Accounting standards adopted during the period

Supplier Finance Programs: Disclosure of Supplier Finance Program Obligations. In September 2022, the FASB issued an ASU to improve the disclosures of supplier finance programs. Specifically, the ASU requires disclosure of key terms of the supplier finance programs and a rollforward of the related obligations. The amendments in this ASU do not affect the recognition, measurement, or financial statement presentation of obligations covered by supplier finance programs. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2022, except for the amendment on rollforward information, which is effective for fiscal years beginning after December 15, 2023. The Company has historically presented information regarding the nature and amount of outstanding Accounts Payable obligations confirmed into supplier finance programs within the Accounting Policies note of the financial statements. The Company adopted the ASU in the first quarter of 2023 and included the rollforward information in the fourth quarter of 2024.
Segment Reporting: Improvements to Reportable Segment Disclosures. In November 2023, the FASB issued ASU 2023-07, which focuses on enhancing reportable segment disclosures under Segment Reporting (Topic 280). This new standard is designed to enhance the transparency of significant segment expenses on an interim and annual basis. It took effect for public entities fiscal years beginning after December 15, 2023, with the option for earlier adoption at any time before the specified date, with retrospective requirements. The Company adopted the ASU in the fourth quarter of 2024 and has updated the segment disclosures as required.
v3.25.0.1
ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 28, 2024
Accounting Policies [Abstract]  
Supplier Finance Program
The rollforward of the Company’s outstanding obligations confirmed as valid under its supplier finance program, which are included in Accounts Payable in the Consolidated Balance Sheets, for year ended December 28, 2024 are as follows:

2024
Outstanding payment obligations at the beginning of the year$825 
Invoices confirmed during the year 2,810 
Confirmed invoices paid during the year (2,775)
Foreign currency translation and other(5)
Outstanding payment obligations at the end of the year$855 
v3.25.0.1
DISCONTINUED OPERATIONS (Tables)
12 Months Ended
Dec. 28, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
(millions)20232022
Net sales$2,085 $2,662 
Cost of goods sold1,387 1,858 
Selling, general and administrative expense479 381 
Operating profit$219 $423 
Interest expense26 17 
Other income (expense), net54 (111)
Income from discontinued operations before income taxes$247 $295 
Income taxes71 64 
Net income from discontinued operations, net of tax$176 $231 
Schedule of Disposal Groups Including Discontinued Operations Cash Flow Information
(millions)20232022
Depreciation and amortization$52 $74 
Additions to properties$107 $87 
Postretirement benefit plan expense (benefit)$(53)$123 
v3.25.0.1
RESTRUCTURING (Tables)
12 Months Ended
Dec. 28, 2024
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Cost Reduction Activities The tables below provide the details for charges incurred during the year ended December 28, 2024.
 Year-to-date period endedProgram costs to date
(millions)
December 28, 2024
December 28, 2024
Employee related costs$45 $45 
Asset related costs23 23 
Asset impairment60 60 
Other costs15 15 
Total$143 $143 
 Year-to-date period endedProgram costs to date
(millions)
December 28, 2024
December 28, 2024
North America$65 $65 
Europe78 78 
Total$143 $143 
Schedule of Exit Cost Reserves The following table provides details for exit cost reserves related to the European and North American reorganizations described above.
Employee
Related
Costs
Asset
Impairment
Asset
Related
Costs
Other
Costs
Total
Liability as of December 30, 2023$— $— $— $— $— 
2024 restructuring charges45 60 23 15 143 
Cash payments(7)(15)(22)
Non-cash charges and other(1)(60)(23)— (84)
Liability as of December 28, 2024
$37 $ $ $ $37 
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 28, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill [Table Text Block]
Changes in the carrying amount of goodwill, intangible assets subject to amortization, consisting primarily of customer relationships, and indefinite-lived intangible assets, consisting of brands and distribution agreements, are presented in the following tables:

Carrying amount of goodwill
(millions)North
America
EuropeLatin
America
AMEAConsolidated
December 31, 2022$4,115 $328 $177 $761 $5,381 
Currency translation adjustment14 (244)(221)
December 30, 2023$4,116 $336 $191 $517 $5,160 
Currency translation adjustment(4)(13)(31)(109)(157)
December 28, 2024$4,112 $323 $160 $408 $5,003 
Schedule of Intangible Assets
Other intangible assets
20242023
(millions)Gross AmountAccumulated AmortizationNet AmountGross AmountAccumulated AmortizationNet Amount
Intangibles subject to amortization (a)$256 $(147)$109 $334 $(154)$180 
Intangibles not subject to amortization$1,651 $1,651 $1,750 $1,750 
v3.25.0.1
EQUITY (Tables)
12 Months Ended
Dec. 28, 2024
Equity [Abstract]  
Summary of Accumulated Other Comprehensive Income (Loss)
(millions)December 28, 2024December 30, 2023
Foreign currency translation adjustments$(2,721)$(2,326)
Net investment hedges gain (loss)318 186 
Cash flow hedges — net deferred gain (loss)174 143 
Postretirement and postemployment benefits:
Net experience gain (loss)(4)
Prior service credit (cost)(43)(45)
Total accumulated other comprehensive income (loss)$(2,276)$(2,041)
v3.25.0.1
LEASES AND OTHER COMMITMENTS (Tables)
12 Months Ended
Dec. 28, 2024
Leases [Abstract]  
Schedule of supplemental operating lease information
(millions)Year ended December 28, 2024Year ended December 30, 2023Year ended December 31, 2022
Other information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases$125 $138 $121 
Right-of-use assets obtained in exchange for operating lease liabilities
New leases$82 $89 $84 
Modified leases$27 $74 $27 
Weighted-average remaining lease term - operating leases7 years7 years
Weighted-average discount rate - operating leases3.4%3.6%
Operating leases future maturities
At December 28, 2024 future maturities of operating leases were as follows:
(millions)Operating
leases
2025$154 
2026119 
202793 
202867 
202957 
2030 and beyond194 
Total minimum payments$684 
Less interest(85)
Present value of lease liabilities$599 
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT (Tables)
12 Months Ended
Dec. 28, 2024
Debt [Abstract]  
Schedule of Short-term Debt [Table Text Block]
(millions)20242023
  
Principal
amount
Principal
amount
Bank borrowings$113 $121 
Schedule of Debt [Table Text Block]
The following table presents the components of subordinated long-term debt at year end December 28, 2024 and December 30, 2023:
(millions)20242023
5.75% $300 million U.S. Dollar Notes due 2054$296 $— 
4.50% $650 million U.S. Dollar Notes due 2046639 639 
3.75% €300 million Euro Notes due 2034310 — 
5.25% $400 million U.S. Dollar Notes due 2033397 397 
7.45% $625 million U.S. Dollar Debentures due 2031623 622 
2.10% $500 million U.S. Dollar Notes due 2030498 497 
0.50% €300 million Euro Notes due 2029311 329 
4.30% $600 million U.S. Dollar Notes due 2028557 552 
3.40% $600 million U.S. Dollar Notes due 2027598 598 
3.25% $750 million U.S. Dollar Notes due 2026748 747 
1.25% €600 million Euro Notes due 2025
627 667 
1.00% €600 million Euro Notes due 2024 655 
Other26 49 
5,630 5,752 
Less current maturities(632)(663)
Balance at year end$4,998 $5,089 
v3.25.0.1
STOCK COMPENSATION (Tables)
12 Months Ended
Dec. 28, 2024
Share-Based Payment Arrangement [Abstract]  
Schedule Of Compensation Expense For Equity Programs And Related Tax Benefits Text Block [Table Text Block]
(millions)202420232022
Pre-tax compensation expense$95 $96 $100 
Related income tax benefit $25 $25 $26 
Schedule of Cash and Tax Benefits Received Upon Exercise of Stock Options and Similar Instruments [Table Text Block]
(millions)202420232022
Total net cash received from option exercises and similar instruments (a)$213 $60 $277 
Tax windfall (shortfall) classified as cash flow from operating activities (a)$13 $$
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
Summary of Restricted Stock Summary [Table Text Block]
Employee restricted stock units Shares (thousands)
Weighted-average
grant-date fair value
                                
Non-vested, beginning of year (a)3,183 $58 
Granted668 56 
Vested(1,172)56 
Forfeited(202)$59 
Non-vested, end of year2,477 $59 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.


Additionally, restricted stock unit activity for 2023 and 2022 is presented in the following table:
Employee restricted stock units (a)20232022
Shares (in thousands):
Non-vested, beginning of year1,661 1,786 
Granted572 709 
Vested(491)(619)
Forfeited(359)(215)
Performance share conversion1,486 — 
Awards transferred to WK Kellogg Co(529)— 
Adjustment for spin-off (b)843 — 
Non-vested, end of year3,183 1,661 
Weighted-average exercise price:
Non-vested, beginning of year$64 $60 
Granted68 67 
Vested65 57 
Forfeited65 62 
Performance share conversion63 — 
Awards transferred to WK Kellogg Co65 — 
Non-vested, end of year$58 $64 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
(b) In connection with the spin-off of WK Kellogg Co, the modification of restricted stock units resulted in incremental expense totaling approximately $11 million to be amortized over the remaining vesting period of the award.
Share-based Payment Arrangement, Activity [Table Text Block]
Employee and director
 stock options
Shares
(millions)
Weighted-
average
exercise
price
Weighted-
average
remaining
contractual
term (yrs.)
Aggregate
intrinsic
value
(millions)
Outstanding, beginning of year (a)9 $58 
Granted  
Exercised(3)59 
Forfeitures and expirations  
Outstanding, end of year6 $57 4$130 
Exercisable, end of year6 $57 4$130 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.

Additionally, option activity for the comparable prior year periods is presented in the following table:
(millions, except per share data) (a)20232022
Outstanding, beginning of year10 15 
Granted— — 
Exercised(1)(4)
Forfeitures and expirations(1)(1)
Awards transferred to WK Kellogg Co(1)— 
Adjustment for spin-off (b)— 
Outstanding, end of year10 
Exercisable, end of year
Weighted-average exercise price:
Outstanding, beginning of year$65 $64 
Granted— — 
Exercised59 61 
Forfeitures and expirations60 63 
Awards transferred to WK Kellogg Co66 — 
Outstanding, end of year$58 $65 
Exercisable, end of year$58 $67 
(a) Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
(b) In connection with the spin-off of WK Kellogg Co, the modification of stock options resulted in incremental expense totaling approximately $10 million, of which $9 million was related to vested awards and was recognized immediately. The remaining expense will be amortized over the vesting period of the award.
v3.25.0.1
PENSION BENEFITS (Tables) - Pension
12 Months Ended
Dec. 28, 2024
Defined Benefit Plan Disclosure [Line Items]  
Components of Company Plan Benefit Expense [Table Text Block]
(millions)20242023
Change in projected benefit obligation
Beginning of year$3,077 $2,877 
Service cost16 17 
Interest cost140 149 
Amendments1 38 
Actuarial (gain)loss(238)198 
Benefits paid(210)(256)
Curtailment and special termination benefits1 — 
Other(3)— 
Foreign currency adjustments(35)54 
End of year$2,749 $3,077 
Change in plan assets
Fair value beginning of year$2,650 $2,589 
Actual return on plan assets(107)211 
Employer contributions51 25 
Benefits paid(190)(238)
Other(43)— 
Foreign currency adjustments(39)63 
Fair value end of year$2,322 $2,650 
Funded status$(427)$(427)
Amounts recognized in the Consolidated Balance Sheet consist of
Other assets$185 $201 
Other current liabilities(13)(15)
Pension liability(599)(613)
Net amount recognized$(427)$(427)
Amounts recognized in accumulated other comprehensive income consist of
Prior service cost$64 $71 
Net amount recognized$64 $71 
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]
(millions)20242023
Projected benefit obligation$1,722 $1,844 
Accumulated benefit obligation$1,713 $1,834 
Fair value of plan assets$1,109 $1,224 
Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets
Information for pension plans with projected benefit obligations in excess of plan assets were:
(millions)20242023
Projected benefit obligation$1,722 $1,924 
Accumulated benefit obligation$1,713 $1,893 
Fair value of plan assets$1,109 $1,299 
Schedule of Net Benefit Costs [Table Text Block]
(millions)202420232022
Service cost$16 $17 $20 
Interest cost140 149 109 
Expected return on plan assets(164)(183)(215)
Amortization of unrecognized prior service cost7 
Other expense (income) — (1)
Recognized net (gain) loss35 171 153 
Net periodic benefit cost34 160 72 
Curtailment and special termination benefits1 — — 
Pension (income) expense:
Defined benefit plans35 160 72 
Defined contribution plans5 
Total$40 $165 $77 
Defined Benefit Plan, Assumptions [Table Text Block]
202420232022
Discount rate5.4 %4.8 %5.3 %
Long-term rate of compensation increase3.3 %3.3 %3.5 %

The worldwide weighted-average actuarial assumptions used to determine annual net periodic benefit cost were:
202420232022
Discount rate4.8 %5.3 %2.2 %
Discount rate - interest4.7 %5.2 %2.1 %
Long-term rate of compensation increase3.3 %3.5 %3.5 %
Long-term rate of return on plan assets6.7 %7.2 %5.9 %
Schedule of Allocation of Plan Assets [Table Text Block]
(millions)Fair Value Hierarchy Level20242023
Cash and cash equivalents1$23 $60 
Corporate stock, common173 53 
Collective trusts:
Equity216 13 
Debt2 38 
Bonds, corporate2192 222 
Bonds, government272 94 
Bonds, other212 16 
Buy-in annuity contract3702 839 
Other (a)2, 324 29 
Sub-total$1,114 $1,364 
Investments measured at net asset value (NAV) practical expedient (b)1,208 1,286 
Total plan assets$2,322 $2,650 
(a) Other includes Level 2 assets of $0 million and $3 million for 2024 and 2023, respectively, and Level 3 assets of $24 million and $26 million for 2024 and 2023, respectively.
(b) Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These assets consist primarily of funds holding equity securities.
Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets
Changes in fair value of the Plan's Level 3 assets are summarized as follows:
(millions)Annuity ContractOther
December 31, 2022$173 $26 
Additions589 — 
Realized and unrealized loss68 (1)
Currency translation
December 30, 2023$839 $26 
Subtractions— (2)
Realized and unrealized loss(129)
Currency translation(8)(1)
December 28, 2024$702 $24 
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS (Tables)
12 Months Ended
Dec. 28, 2024
Nonpension postretirement  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
(millions)20242023
Change in accumulated benefit obligation
Beginning of year$299 $321 
Service cost2 
Interest cost15 21 
Actuarial (gain) loss(15)(5)
Benefits paid(19)(17)
Amendments (26)
Other 
Foreign currency adjustments(2)— 
End of year$280 $299 
Change in plan assets
Fair value beginning of year$587 $529 
Actual return on plan assets42 81 
Employer contributions3 10 
Benefits paid(9)(29)
Benefit plan distributions(175)— 
Other (4)
Fair value end of year$448 $587 
Funded status$168 $288 
Amounts recognized in the Consolidated Balance Sheet consist of
Other assets$192 $311 
Other current liabilities(2)(1)
Other liabilities(22)(22)
Net amount recognized$168 $288 
Amounts recognized in accumulated other comprehensive income consist of
Prior service credit(24)(30)
Net amount recognized$(24)$(30)
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]
Information for postretirement benefit plans with accumulated benefit obligations in excess of plan assets were:
(millions)20242023
Accumulated benefit obligation$23 $23 
Fair value of plan assets$ $— 
Schedule of Net Benefit Costs [Table Text Block]
(millions)202420232022
Service cost$2 $$
Interest cost15 21 10 
Expected return on plan assets(36)(51)(42)
Amortization of unrecognized prior service credit(5)(4)(4)
Recognized net (gain) loss(21)(29)76 
Net periodic benefit expense (income)(45)(60)44 
Postretirement benefit expense (income):
Defined benefit plans(45)(60)44 
Defined contribution plans16 15 13 
Total$(29)$(45)$57 
Defined Benefit Plan, Assumptions [Table Text Block]
202420232022
Discount rate5.5 %5.1 %5.5 %
The weighted-average actuarial assumptions used to determine annual net periodic benefit cost were:
202420232022
Discount rate5.1 %5.5 %2.8 %
Discount rate - interest5.0 %5.3 %2.3 %
Long-term rate of return on plan assets8.0 %8.0 %7.0 %
Schedule of Allocation of Plan Assets [Table Text Block]
(millions)Fair Value Hierarchy Level20242023
Cash and cash equivalents1$1 $
Mutual funds:
Equity26 
Bonds, corporate248 64 
Bonds, government24 16 
Bonds, other21 
Sub-total$60 $92 
Investments measured at net asset value (NAV) practical expedient (a)388 495 
Total plan assets$448 $587 
(a) Certain Assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These assets consist primarily of funds holding equity securities.
Postemployment [Member]  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
(millions)20242023
Change in accumulated benefit obligation
Beginning of year$30 $29 
Service cost2 
Interest cost2 
Actuarial (gain)loss5 — 
Benefits paid(4)(2)
End of year$35 $30 
Funded status$(35)$(30)
Amounts recognized in the Consolidated Balance Sheet consist of
Other current liabilities$(5)$(5)
Other liabilities(30)(25)
Net amount recognized$(35)$(30)
Amounts recognized in accumulated other comprehensive income consist of
Net prior service cost$ $— 
Net experience gain(3)(11)
Net amount recognized$(3)$(11)
Schedule of Net Benefit Costs [Table Text Block]
(millions)202420232022
Service cost$2 $$
Interest cost2 
Amortization of unrecognized prior service cost 
Recognized net loss(1)(2)(1)
Net periodic benefit cost$3 $$
Settlement cost(1)— (2)
Postemployment benefit expense$2 $$
Schedule of Expected Benefit Payments [Table Text Block]
(millions)PostretirementPostemployment
2025$27 $
202624 
202724 
202824 
202923 
2030-2034109 17 
v3.25.0.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 28, 2024
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax and Provision for Income Taxes [Table Text Block]
(millions)202420232022
Income before income taxes
United States$891 $577 $360 
Foreign763 463 542 
 1,654 1,040 902 
Income taxes
Current tax provision
Federal74 153 110 
State35 29 19 
Foreign170 114 101 
 279 296 230 
Deferred tax provision (benefit)
Federal46 (49)(43)
State8 23 (6)
Foreign(29)(12)(1)
 25 (38)(50)
Total income taxes$304 $258 $180 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
202420232022
U.S. statutory income tax rate21.0 %21.0 %21.0 %
Foreign rates varying from U.S. statutory rate(1.3)(2.9)(3.6)
State income taxes, net of federal benefit2.3 2.0 1.0 
Cost (benefit) of remitted and unremitted foreign earnings(0.3)1.7 2.0 
Net change in valuation allowance(1.7)3.0 4.6 
Statutory rate changes, deferred tax impact0.1 0.1 0.3 
Divestiture(2.5)2.2 — 
Foreign derived intangible income(0.9)(1.3)(1.6)
Other1.7 (1.0)(3.7)
Effective income tax rate18.4 %24.8 %20.0 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
  
Deferred tax
assets
Deferred tax
liabilities
(millions)2024202320242023
U.S. state income taxes$ $— $30 $
Advertising and promotion-related15 12  — 
Wages and payroll taxes12 15  — 
Inventory valuation7 12  — 
Employee benefits95 99  — 
Operating loss, credit and other carryforwards299 350  — 
Research and development capitalization53 40  — 
Hedging transactions — 83 
Depreciation and asset disposals — 147 177 
Operating lease right-of-use assets — 150 149 
Operating lease liabilities149 147  — 
Trademarks and other intangibles — 442 466 
Deferred compensation20 13  — 
Stock options34 43  — 
Other36 64  — 
720 795 852 809 
Less valuation allowance(249)(300) — 
Total deferred taxes$471 $495 $852 $809 
Net deferred tax asset (liability)$(381)$(314)  
Classified in balance sheet as:
Other assets$160 $183 
Deferred income taxes(541)(497)   
Net deferred tax asset (liability)$(381)$(314)  
Summary of Valuation Allowance [Table Text Block]
(millions)202420232022
Balance at beginning of year$300 $263 $248 
Additions charged to income tax expense16 65 44 
Reductions credited to income tax expense(41)(34)(3)
Currency translation adjustments(26)6 (26)
Balance at end of year$249 $300 $263 
Schedule of Unrecognized Tax Benefits Roll Forward
(millions)202420232022
Balance at beginning of year$32 $36 $50 
Tax positions related to current year:
Additions7 
Tax positions related to prior years:
Additions1 
Reductions (2)(10)(18)
Settlements(2)(1)(1)
Lapses in statutes of limitation(2)(2)(2)
Balance at end of year$34 $32 $36 
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 28, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Total Notional Amounts of the Company's Derivative Instruments
(millions)20242023
Foreign currency exchange contracts$3,243 $3,141 
Cross-currency contracts2,030 1,707 
Interest rate contracts1,050 2,289 
Commodity contracts285 201 
Total$6,608 $7,338 
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis
The following table presents assets and liabilities that were measured at fair value in the Consolidated Balance Sheet on a recurring basis as of December 28, 2024 and December 30, 2023:
Derivatives designated as hedging instruments
  
20242023
(millions)Level 1Level 2TotalLevel 1Level 2Total
Assets:
Cross-currency contracts:
Other current assets$ $47 $47 $— $12 $12 
Other Assets 51 51 — 
Total assets$ $98 $98 $— $16 $16 
Liabilities:
Cross-currency contracts:
Other current liabilities$ $(2)$(2)$— $(17)$(17)
Other liabilities (9)(9)— (15)(15)
Interest rate contracts (a):
Other current liabilities   — (44)(44)
Other liabilities (41)(41)— (45)(45)
Total liabilities$ $(52)$(52)$— $(121)$(121)
(a)The fair value of the related hedged portion of the Company’s long-term debt, a level 2 liability, was approximately $0.4 billion as of December 28, 2024 and $1.1 billion as of December 30, 2023, respectively.
Derivatives not designated as hedging instruments
  
20242023
(millions)Level 1Level 2TotalLevel 1Level 2Total
Assets:
Foreign currency exchange contracts:
  Other current assets$ $65 $65 $— $51 $51 
Other assets 2 2 — 
Interest rate contracts:
Other current assets 6 6 — 
Other assets 1 1 — 
Commodity contracts:
Other current assets4  4 — 
Total assets$4 $74 $78 $$68 $70 
Liabilities:
Foreign currency exchange contracts:
  Other current liabilities$ $(33)$(33)$— $(54)$(54)
Other liabilities (1)(1)— (6)(6)
Interest rate contracts:
Other current liabilities (8)(8)— (11)(11)
Other liabilities (1)(1)— (6)(6)
Commodity contracts:
Other current liabilities(7) (7)(2)— (2)
Total liabilities$(7)$(43)$(50)$(2)$(77)$(79)
Schedule of Derivative Instruments in Statement of Financial Position Fair Value
The following amounts were recorded on the Consolidated Balance Sheet related to cumulative basis adjustments for existing fair value hedges as of December 28, 2024 and December 30, 2023.
(millions)Line Item in the Consolidated Balance Sheet in which the hedged item is includedCarrying amount of the hedged liabilitiesCumulative amount of fair value hedging adjustment included in the carrying amount of the hedged liabilities (a)
December 28,
2024
December 30,
2023
December 28,
2024
December 30,
2023
Interest rate contractsCurrent maturities of long-term debt$627 $655 $1 $(8)
Interest rate contractsLong-term debt$1,005 $1,666 $(43)$(43)
(a)The fair value adjustment related to current maturities of long-term debt includes $1 million and $2 million from discontinued hedging relationships as of December 28, 2024, and December 30, 2023, respectively. The hedged long-term debt includes $(1) million and $3 million of hedging adjustment on discontinued hedging relationships as of December 28, 2024 and December 30, 2023, respectively.
Offsetting Assets
As of December 28, 2024
  
  
  
  
Gross Amounts Not
Offset in the
Consolidated Balance
Sheet
  
  
Amounts
Presented in
the
Consolidated
Balance
Sheet
Financial
Instruments
Cash
Collateral
Received/
Posted
Net
Amount
Total asset derivatives$176 $(88)$61 $149 
Total liability derivatives$(102)$88 $14 $ 
 
As of December 30, 2023
  
  
  Gross Amounts Not
Offset in the
Consolidated Balance
Sheet
 
  
Amounts
Presented in
the
Consolidated
Balance
Sheet
Financial
Instruments
Cash
Collateral
Received/
Posted
Net
Amount
Total asset derivatives$86 $(84)$— $
Total liability derivatives$(200)$84 $68 $(48)
Offsetting Liabilities
As of December 28, 2024
  
  
  
  
Gross Amounts Not
Offset in the
Consolidated Balance
Sheet
  
  
Amounts
Presented in
the
Consolidated
Balance
Sheet
Financial
Instruments
Cash
Collateral
Received/
Posted
Net
Amount
Total asset derivatives$176 $(88)$61 $149 
Total liability derivatives$(102)$88 $14 $ 
 
As of December 30, 2023
  
  
  Gross Amounts Not
Offset in the
Consolidated Balance
Sheet
 
  
Amounts
Presented in
the
Consolidated
Balance
Sheet
Financial
Instruments
Cash
Collateral
Received/
Posted
Net
Amount
Total asset derivatives$86 $(84)$— $
Total liability derivatives$(200)$84 $68 $(48)
Schedule of the Effect of Derivative Instrument on the Consolidated Statement of Income
The effect of derivative instruments on the Consolidated Statement of Income for the years ended December 28, 2024, December 30, 2023 and December 31, 2022:
Derivatives and non-derivatives in net investment hedging relationships
(millions)Gain (loss)
recognized in
AOCI
Gain (loss) excluded from assessment of hedge effectivenessLocation of gain (loss) in income of excluded component
  
202420232022202420232022
Foreign currency denominated long-term debt$82 $(57)$164 $ $— $— 
Cross-currency contracts96 (71)123 40 53 39 Interest expense
Total$178 $(128)$287 $40 $53 $39 
 
Derivatives not designated as hedging instruments
 
(millions)Location of gain
(loss)
recognized in
income
Gain (loss)
recognized in
income
  
  
202420232022
Foreign currency exchange contractsCOGS$66 $(6)$35 
Foreign currency exchange contractsSGA expense(5)(12)
Foreign currency exchange contractsOIE4 (10)(4)
Interest rate contractsInterest expense — 
Commodity contractsCOGS(67)(110)43 
Total $(2)$(138)$82 

The effect of fair value and cash flow hedge accounting on the Consolidated Income Statement for the years ended December 28, 2024, December 30, 2023 and December 31, 2022:
December 28, 2024December 30, 2023December 31, 2022
(millions)Interest expenseInterest expenseInterest expense
Total amounts of income and expense line items presented in the Consolidated Income Statement in which the effects of fair value or cash flow hedges are recorded$311 $303 $201 
Gain (loss) on fair value hedging relationships:
Interest contracts:
Hedged items(9)(26)89 
Derivatives designated as hedging instruments15 30 (85)
Gain (loss) on cash flow hedging relationships:
Interest contracts:
Amount of gain (loss) reclassified from AOCI into income(3)(9)
v3.25.0.1
REPORTABLE SEGMENTS (Tables)
12 Months Ended
Dec. 28, 2024
Segment Reporting [Abstract]  
Schedule of revenues and significant expense categories by segment and consolidated
Reportable segment results including details of the significant expense categories provided to the CODM for the year ended December 28, 2024 were as follows:
Reportable segments
(millions)North AmericaEuropeLatin AmericaAMEACorporateConsolidated
Net sales from continuing operations$6,580 $2,499 $1,261 $2,413 $(4)$12,749 
  Cost of goods sold4,155 1,675 842 1,700 (168)8,204 
  Selling, general, and administrative expense1,153 505 277 415 322 2,672 
Operating profit$1,272 $319 $142 $298 $(158)$1,873 
Reportable segment results for the year ended December 30, 2023 were as follows:
Reportable segments
(millions)North AmericaEuropeLatin AmericaAMEACorporateConsolidated
Net sales from continuing operations$6,574 $2,501 $1,265 $2,785 $(3)$13,122 
  Cost of goods sold4,256 1,667 854 2,063 (1)8,839 
  Selling, general, and administrative expense1,294 477 281 452 274 2,778 
Operating profit$1,024 $357 $130 $270 $(276)$1,505 
Reportable segment results for the year ended December 31, 2022 were as follows:
Reportable segments
(millions)North AmericaEuropeLatin AmericaAMEACorporateConsolidated
Net sales from continuing operations$6,330 $2,310 $1,089 $2,933 $(9)$12,653 
  Cost of goods sold4,193 1,537 732 2,245 135 8,842 
  Selling, general, and administrative expense1,230 444 241 436 249 2,600 
Operating profit$907 $329 $116 $252 $(393)$1,211 
Schedule of Segment Reporting Information, by Segment [Table Text Block]
(millions)202420232022
Depreciation and amortization
North America (a)$209 $180 $187 
Europe (a)124 80 81 
Latin America32 35 34 
AMEA54 65 94 
Total Reportable Segments419 360 396 
Corporate8 
Consolidated$427 $366 $404 
Interest expense
North America$5 $$
Europe68 68 20 
Latin America6 
AMEA19 23 22 
Corporate213 207 156 
Consolidated$311 $303 $201 
Income taxes
Europe$29 $42 $38 
Latin America43 34 24 
AMEA59 45 42 
Corporate & North America173 137 76 
Consolidated$304 $258 $180 
(a) Includes asset impairment charges as discussed in Note 16.
Schedule of Additions to Long Lived Assets by Segment [Table Text Block]
(millions)202420232022
Additions to property
North America$242 $249 $168 
Europe128 122 107 
Latin America103 75 45 
AMEA137 102 69 
Corporate18 21 12 
Consolidated$628 $569 $401 
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]
(millions)202420232022
Net sales from continuing operations
United States$6,253 $6,279 $6,061 
Nigeria724 1,113 1,322 
Poland50 41 23 
All other countries5,722 5,689 5,247 
Consolidated$12,749 $13,122 $12,653 
Long-lived assets from continuing operations
United States$1,761 $1,847 $1,872 
Nigeria63 84 153 
Poland415 390 320 
All other countries1,596 1,552 1,355 
Consolidated$3,835 $3,873 $3,700 
Revenue from External Customers by Products and Services [Table Text Block]
(millions)202420232022
Snacks$8,120 $8,105 $7,563 
Cereal2,700 2,736 2,618 
Frozen1,096 1,095 1,097 
Noodles and other833 1,186 1,375 
Consolidated$12,749 $13,122 $12,653 
v3.25.0.1
SUPPLEMENTAL FINANCIAL STATEMENT DATA (Tables)
12 Months Ended
Dec. 28, 2024
Disclosure Text Block Supplement [Abstract]  
Supplemental Financial Data Consolidated Statement Of Income [Table Text Block]
Consolidated Statement of Income
(millions)
202420232022
Research and development expense$115 $116 $111 
Advertising expense$628 $633 $549 
Supplemental Financial Data Consolidated Balance Sheet [Table Text Block]
Consolidated Balance Sheet
(millions)
20242023
Trade receivables$1,268 $1,246 
Allowance for expected credit losses(17)(16)
Refundable income taxes58 74 
Other receivables213 264 
Accounts receivable, net$1,522 $1,568 
Raw materials, spare parts, and supplies$303 $303 
Finished goods and materials in process$862 $940 
Inventories$1,165 $1,243 
Land$85 $107 
Buildings1,665 1,722 
Machinery and equipment4,674 4,690 
Capitalized software457 435 
Construction in progress700 591 
Accumulated depreciation(4,347)(4,333)
Property, net$3,234 $3,212 
Pension$185 $201 
Deferred income taxes160 183 
Nonpension postretirement benefits192 311 
Other640 449 
Other assets$1,177 $1,144 
Accrued income taxes$90 $57 
Customer deposits44 85 
Other current liabilities541 655 
Other current liabilities$675 $797 
Income taxes payable$33 $40 
Nonpension postretirement benefits22 22 
Other428 399 
Other liabilities$483 $461 
Supplemental Financial Data Allowance For Doubtful Accounts [Table Text Block]
Allowance for expected credit losses
(millions)
202420232022
Balance at beginning of year$16 $13 $15 
Additions charged to expense4 
Expected credit losses charged to reserve(3)(2)(6)
Balance at end of year$17 $16 $13 
v3.25.0.1
ACCOUNTING POLICIES (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 28, 2024
Aug. 13, 2024
Dec. 30, 2023
Accounting Policies and New Accounting Standards [Line Items]      
Income tax examination percentage likelihood of being realized upon settlement 50.00%    
Maximum length of time, forward contracts and options 18 months    
Maximum length of time hedged in price risk cash flow hedge 18 months    
Supplier Finance Program, Obligation $ 855   $ 825
Supplier Finance Program, Obligation, Addition 2,810    
Supplier Finance Program, Obligation, Settlement (2,775)    
Supplier Finance Program, Obligation, Foreign Currency Translation and Other $ (5)    
Common Stock, Par or Stated Value Per Share $ 0.25   $ 0.25
Merger Agreement      
Accounting Policies and New Accounting Standards [Line Items]      
Common Stock, Par or Stated Value Per Share   $ 0.25  
Business Acquisition, Share Price   $ 83.50  
Merger Agreement Termination Fees Receivable   $ 1,250  
Merger Agreement Termination Fees Payable   $ 800  
Minimum      
Accounting Policies and New Accounting Standards [Line Items]      
Operating lease, term of contract 12 months    
Operating Lease, remaining lease term 1 year    
Maximum      
Accounting Policies and New Accounting Standards [Line Items]      
Operating Lease, remaining lease term 16 years    
Machinery and Equipment [Member] | Minimum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 15 years    
Machinery and Equipment [Member] | Maximum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 30 years    
Office Equipment [Member] | Maximum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 5 years    
Computer Equipment and Capitalized Software [Member] | Minimum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 3 years    
Computer Equipment and Capitalized Software [Member] | Maximum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 7 years    
Building [Member] | Minimum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 10 years    
Building [Member] | Maximum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 50 years    
Building Components [Member] | Maximum      
Accounting Policies and New Accounting Standards [Line Items]      
Property, Plant and Equipment, Useful Life 20 years    
v3.25.0.1
DISCONTINUED OPERATIONS (Details) - USD ($)
$ in Millions
12 Months Ended
Sep. 29, 2023
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Disposal Group, Including Discontinued Operation, Net Sales     $ 2,085 $ 2,662
Disposal Group, Including Discontinued Operation, Costs of Goods Sold     1,387 1,858
Disposal Group, Including Discontinued Operation, General and Administrative Expense     479 381
Disposal Group, Including Discontinued Operation, Operating Profit     219 423
Disposal Group, Including Discontinued Operation, Interest Expense     26 17
Disposal Group, Including Discontinued Operation, Other Income     54  
Disposal Group, Including Discontinued Operation, Other Expense       (111)
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax     247 295
Discontinued Operation, Tax Effect of Discontinued Operation     71 64
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent     176 231
Disposal Group, Including Discontinued Operation, Depreciation and Amortization     52 74
Capital Expenditure, Discontinued Operations     107 87
Disposal Group, Including Discontinued Operation, Postretirement benefit plan expense (benefit)     (53) 123
Disposal Group, Including Discontinued Operation, Transition Services Agreement Cost   $ 157 52  
Net sales from continuing operations   12,749 13,122 12,653
Cost of goods sold   8,204 8,839 $ 8,842
WK Kellogg Co        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Net sales from continuing operations   45 18  
Cost of goods sold   $ 39 16  
WK Kellogg Co | Supply Agreement | Discontinued Operations, Disposed of by Means Other than Sale, Spinoff        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Discontinued Operation, Period of Continuing Involvement after Disposal   3 years    
SGA        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Disposal Group, Including Discontinued Operation, Transition Services Agreement Cost   $ 56 15  
Cost of Goods and Service, Product and Service Benchmark        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Disposal Group, Including Discontinued Operation, Transition Services Agreement Cost   $ 101 $ 37  
2.65% U.S. Dollar Notes Due 2023        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Debt instrument, stated interest rate 2.65%      
Long-term Debt, Gross $ 550      
Revolving Credit Facility | Line of Credit | WK Kellogg Co        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Debt, Long-Term and Short-Term, Combined Amount 664      
Payments of Dividends $ 663      
v3.25.0.1
SALE OF ACCOUNTS RECEIVABLE (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Monetization Program | Other Income (Expense), Net      
Transfer of Financial Assets Accounted for as Sales [Line Items]      
Gain (Loss) on Sale of Accounts Receivable $ (40) $ (41) $ (16)
Monetization Program | Maximum      
Transfer of Financial Assets Accounted for as Sales [Line Items]      
Transfers Of Accounts Receivable Agreements 975    
Monetization Program | Sold And Outstanding      
Transfer of Financial Assets Accounted for as Sales [Line Items]      
Transfer of Accounts Receivable Agreements 653 697  
Kellogg Foreign Subsidiaries Program | Sold And Outstanding      
Transfer of Financial Assets Accounted for as Sales [Line Items]      
Transfer of Accounts Receivable Agreements $ 15 $ 8  
v3.25.0.1
DIVESTITURE (Details) - USD ($)
$ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Sep. 30, 2024
Jul. 29, 2023
Sep. 28, 2024
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Loss on Russia divestiture       $ 0 $ 113 $ 0
Domestic Tax Jurisdiction            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount     $ 41      
Europe | Russia            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Sales as a percentage of consolidated net sales   1.00%        
Fair Value, Net Asset (Liability)   $ 65        
Loss on Russia divestiture   $ (113)        
AMEA | EGYPT            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Sales as a percentage of consolidated net sales 1.00%          
AMEA | EGYPT | Domestic Tax Jurisdiction            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount       $ 41    
v3.25.0.1
INVESTMENTS IN UNCONSOLIDATED ENTITIES - West Africa Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Jul. 01, 2023
Schedule of Equity Method Investments [Line Items]        
Foreign currency translation adjustments $ (2,721) $ (2,326)    
Net sales from continuing operations 12,749 13,122 $ 12,653  
Investment in unconsolidated entities 99 184    
Tolaram Africa Foods (TAF) PTE LTD        
Schedule of Equity Method Investments [Line Items]        
Net sales from continuing operations $ 523 796    
Tolaram Africa Foods (TAF) PTE LTD        
Schedule of Equity Method Investments [Line Items]        
Foreign currency translation adjustments       $ 113
Equity method investment ownership percentage 50.00%      
TAF Investment in Affiliated Food Manufacturer        
Schedule of Equity Method Investments [Line Items]        
Equity method investment ownership percentage 49.00%      
Investment in unconsolidated entities $ 83 $ 173    
v3.25.0.1
RESTRUCTURING - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 28, 2024
USD ($)
Restructuring Cost and Reserve [Line Items]  
Program cost to date $ 143
Restructuring and Related Cost, Incurred Cost $ 143
Minimum  
Restructuring Cost and Reserve [Line Items]  
Initial Period in which Effects are Expected to be Realized 1
Maximum  
Restructuring Cost and Reserve [Line Items]  
Initial Period in which Effects are Expected to be Realized 5
North America Frozen Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost $ 70
North America Frozen Supply Chain Network Reconfiguration | Cost of goods sold  
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Cost, Incurred Cost 65
European Cereal Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 120
Restructuring and Related Cost, Incurred Cost 78
Employee related cost  
Restructuring Cost and Reserve [Line Items]  
Program cost to date 45
Restructuring and Related Cost, Incurred Cost 45
Employee related cost | North America Frozen Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 10
Employee related cost | European Cereal Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 50
Other cost  
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Cost, Incurred Cost 15
Other cost | North America Frozen Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 10
Other cost | European Cereal Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 30
Asset related costs  
Restructuring Cost and Reserve [Line Items]  
Program cost to date 23
Restructuring and Related Cost, Incurred Cost 23
Asset related costs | North America Frozen Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 50
Asset related costs | European Cereal Supply Chain Network Reconfiguration  
Restructuring Cost and Reserve [Line Items]  
Restructuring and related cost, expected cost 40
Asset impairment  
Restructuring Cost and Reserve [Line Items]  
Program cost to date 60
Restructuring and Related Cost, Incurred Cost 60
Other Costs  
Restructuring Cost and Reserve [Line Items]  
Program cost to date 15
Restructuring and Related Cost, Incurred Cost 15
Europe  
Restructuring Cost and Reserve [Line Items]  
Program cost to date 78
Restructuring and Related Cost, Incurred Cost 78
North America  
Restructuring Cost and Reserve [Line Items]  
Program cost to date 65
Restructuring and Related Cost, Incurred Cost $ 65
v3.25.0.1
RESTRUCTURING - Schedule of Restructuring Reserves Rollforward Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost $ 143  
Cash payments (22)  
Restructuring Reserve, Accrual Adjustment (84)  
Project reserves 37 $ 0
European Cereal Supply Chain Network Reconfiguration    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 78  
North America    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 65  
Europe    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 78  
Employee related cost    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 45  
Cash payments (7)  
Restructuring Reserve, Accrual Adjustment (1)  
Project reserves 37 0
Employee related cost | Europe | European Cereal Supply Chain Network Reconfiguration    
Restructuring Cost and Reserve [Line Items]    
Project reserves 37  
Asset related costs    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 23  
Restructuring Reserve, Accrual Adjustment (23)  
Project reserves 0 0
Asset impairment    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 60  
Restructuring Reserve, Accrual Adjustment (60)  
Project reserves 0 0
Other Costs    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 15  
Other cost    
Restructuring Cost and Reserve [Line Items]    
Restructuring and Related Cost, Incurred Cost 15  
Cash payments (15)  
Restructuring Reserve, Accrual Adjustment 0  
Project reserves $ 0 $ 0
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Carrying Amount of Goodwill (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Goodwill [Roll Forward]    
Goodwill $ 5,160 $ 5,381
Goodwill, Currency Translation Adjustments (157) (221)
Goodwill 5,003 5,160
North America    
Goodwill [Roll Forward]    
Goodwill 4,116 4,115
Goodwill, Currency Translation Adjustments (4) 1
Goodwill 4,112 4,116
Europe    
Goodwill [Roll Forward]    
Goodwill 336 328
Goodwill, Currency Translation Adjustments (13) 8
Goodwill 323 336
Latin America    
Goodwill [Roll Forward]    
Goodwill 191 177
Goodwill, Currency Translation Adjustments (31) 14
Goodwill 160 191
AMEA    
Goodwill [Roll Forward]    
Goodwill 517 761
Goodwill, Currency Translation Adjustments (109) (244)
Goodwill $ 408 $ 517
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Other intangible assets (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Finite-Lived Intangible Assets, Net [Abstract]    
Finite-Lived Intangible Assets, Gross $ 256 $ 334
Accumulated amortization (147) [1] (154)
Finite-Lived Intangible Assets, Net 109 180
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]    
Intangibles not subject to amortization, gross 1,651 1,750
Intangibles not subject to amortization, accumulated amortization
Intangibles not subject to amortization, net 1,651 $ 1,750
Estimated aggregate annual amortization expense for next twelve months [1] 13  
Estimated aggregate annual amortization expense for year two [1] 13  
Estimated aggregate annual amortization expense for year three [1] 13  
Estimated aggregate annual amortization expense for year four [1] 13  
Estimated aggregate annual amortization expense for year five [1] $ 13  
[1] The currently estimated aggregate amortization expense for each of the next five succeeding fiscal periods is approximately $13 million per year through 2029.
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Annual Impairment Testing (Details) - USD ($)
$ in Millions
3 Months Ended
Dec. 30, 2023
Dec. 28, 2024
Indefinite-lived Intangible Assets [Line Items]    
Goodwill and other intangible assets   $ 6,800
Other intangible assets excluding goodwill $ 1,750 1,651
Impairment, Intangible Asset, Indefinite-Lived (Excluding Goodwill), Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, general, and administrative expense  
North America    
Indefinite-lived Intangible Assets [Line Items]    
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill) $ 34  
Pringles and cracker related trademarks | North America    
Indefinite-lived Intangible Assets [Line Items]    
Other intangible assets excluding goodwill   $ 1,600
v3.25.0.1
EQUITY - Narrative (Details) - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Equity, Class of Treasury Stock [Line Items]      
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount 1.3 3.9 2.9
Common stock repurchased $ 0 $ 170 $ 300
2020 share repurchase program      
Equity, Class of Treasury Stock [Line Items]      
Common stock repurchases (in shares)   3.0 5.0
Common stock repurchased   $ 170 $ 300
2022 share repurchase program      
Equity, Class of Treasury Stock [Line Items]      
Stock repurchase program, authorized amount 1,500    
Share Repurchase Program, Remaining Authorized, Amount $ 1,300    
v3.25.0.1
EQUITY - Summary of Accumulated Other Comprehensive Income (loss) (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Equity [Abstract]    
Foreign currency translation adjustments $ (2,721) $ (2,326)
Net investment hedges gain (loss) 318 186
Cash flow hedges — net deferred gain (loss) 174 143
Postretirement and postemployment benefits:    
Net experience gain (loss) (4) 1
Prior service credit (cost) (43) (45)
Total accumulated other comprehensive income (loss)    
Accumulated other comprehensive income (loss) $ (2,276) $ (2,041)
v3.25.0.1
LEASES AND OTHER COMMITMENTS - Schedule of Supplemental Operating Lease Information Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Leases [Abstract]      
Operating lease cost $ 124 $ 137 $ 132
v3.25.0.1
LEASES AND OTHER COMMITMENTS - Supplemental Operating Leases Information Table (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Leases [Abstract]      
Operating lease, payments $ 125 $ 138 $ 121
Right-of-use asset obtained in exchange for operating lease liability, new leases 82 89 84
Right-of-use asset obtained in exchange for operating lease liability, modified leases $ 27 $ 74 $ 27
Operating lease, weighted average remaining lease term 7 years 7 years  
Operating lease, weighted average discount rate, percent 3.40% 3.60%  
v3.25.0.1
LEASES AND OTHER COMMITMENTS - Operating Leases Future Maturities Table (Details)
$ in Millions
Dec. 28, 2024
USD ($)
Leases [Abstract]  
Operating leases, 2025 $ 154
Operating leases, 2026 119
Operating leases, 2027 93
Operating leases, 2028 67
Operating leases, 2029 57
Operating leases, 2030 and beyond 194
Total minimum payments 684
Interest (85)
Present value of lease liabilities $ 599
v3.25.0.1
LEASES AND OTHER COMMITMENTS - Operating Leases Future Maturities Table Narrative (Details)
$ in Millions
Dec. 28, 2024
USD ($)
Leases [Abstract]  
Minimum lease payments for real-estate leases signed but not yet commenced $ 4
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT - Components of Notes Payable (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Components of Notes Payable    
Notes payable $ 113 $ 121
Bank Borrowings    
Components of Notes Payable    
Notes payable $ 113 $ 121
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT - Schedule of Long-term Debt (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Debt Instrument [Line Items]    
Other long-term debt $ 26 $ 49
Long-term debt, including current maturities of long-term debt 5,630 5,752
Long-term Debt, Current Maturities (632) (663)
Long-term Debt, Excluding Current Maturities 4,998 5,089
5.75% U.S. Dollar Notes Due 2054    
Debt Instrument [Line Items]    
Long-term Debt, Gross 296 0
4.5% U.S. Dollar Notes Due 2046    
Debt Instrument [Line Items]    
Long-term Debt, Gross 639 639
3.75% Euro Notes Due 2034    
Debt Instrument [Line Items]    
Long-term Debt, Gross 310 0
5.25% U..S Dollar Notes Due 2033    
Debt Instrument [Line Items]    
Long-term Debt, Gross 397 397
7.45% U.S. Dollar Debentures Due 2031    
Debt Instrument [Line Items]    
Long-term Debt, Gross 623 622
2.10% U.S. Dollar Notes Due 2030    
Debt Instrument [Line Items]    
Long-term Debt, Gross 498 497
0.50% Euro Note Due 2029    
Debt Instrument [Line Items]    
Long-term Debt, Gross 311 329
4.30% U.S. Dollar Notes Due 2028    
Debt Instrument [Line Items]    
Long-term Debt, Gross 557 552
3.40% U.S. Dollar Notes Due 2027    
Debt Instrument [Line Items]    
Long-term Debt, Gross 598 598
3.25% U.S. Dollar Notes Due 2026    
Debt Instrument [Line Items]    
Long-term Debt, Gross 748 747
1.25% Euro Note Due 2025    
Debt Instrument [Line Items]    
Long-term Debt, Gross 627 667
1.00% Euro Notes Due 2024    
Debt Instrument [Line Items]    
Long-term Debt, Gross $ 0 $ 655
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT - Debt Redemption Narrative (Details)
€ in Millions, $ in Millions
3 Months Ended 12 Months Ended
Mar. 01, 2023
USD ($)
Jun. 29, 2024
USD ($)
Jun. 29, 2024
EUR (€)
Mar. 30, 2024
USD ($)
Dec. 28, 2024
USD ($)
Dec. 28, 2024
EUR (€)
Dec. 30, 2023
USD ($)
Dec. 30, 2023
EUR (€)
Dec. 31, 2022
USD ($)
Jun. 29, 2024
EUR (€)
May 17, 2024
EUR (€)
May 16, 2024
USD ($)
May 16, 2024
EUR (€)
Debt Instrument [Line Items]                          
Long-term Debt, Excluding Current Maturities         $ 4,998   $ 5,089            
Notional amount of derivatives         6,608   7,338            
Unrealized gain (loss) on cash flow hedges, pre-tax         39   (19)   $ 221        
Cash Flow hedges | Interest expense                          
Debt Instrument [Line Items]                          
Unrealized gain (loss) on cash flow hedges, pre-tax         11 € (5) $ 74 € (10)          
5.25% U..S Dollar Notes Due 2033                          
Debt Instrument [Line Items]                          
Debt instrument, stated interest rate 5.25%                        
Debt Instrument, Face Amount $ 400                        
Debt Instrument, Interest Rate, Effective Percentage 3.06%                        
Proceeds from Debt, Net of Issuance Costs $ 396                        
Notional amount of derivatives 400                        
5.25% U..S Dollar Notes Due 2033 | Cash Flow hedges | Interest expense                          
Debt Instrument [Line Items]                          
Unrealized gain (loss) on cash flow hedges, pre-tax $ 47                        
Other Comprehensive Income Loss Cash Flow Hedge Cumulative Gain Loss Before Reclassification And Tax       $ 91                  
2.75% U.S. Dollar Note Due 2023                          
Debt Instrument [Line Items]                          
Debt instrument, stated interest rate 2.75%                        
Debt Instrument, Face Amount $ 210                        
5.75% U.S. Dollar Notes Due 2054                          
Debt Instrument [Line Items]                          
Debt instrument, stated interest rate   5.75%               5.75%      
Debt Instrument, Face Amount   $ 300                      
Debt Instrument, Interest Rate, Effective Percentage   4.00%               4.00%      
Proceeds from Debt, Net of Issuance Costs   $ 296                      
Notional amount of derivatives                       $ 300  
5.75% U.S. Dollar Notes Due 2054 | Cash Flow hedges                          
Debt Instrument [Line Items]                          
Unrealized gain (loss) on cash flow hedges, pre-tax   $ 161     11                
1.00% Euro Notes Due 2024                          
Debt Instrument [Line Items]                          
Debt instrument, stated interest rate                     1.00%    
Debt Instrument, Face Amount | €                     € 600    
3.75% Euro Notes Due 2034                          
Debt Instrument [Line Items]                          
Debt instrument, stated interest rate   3.75%               3.75%      
Debt Instrument, Face Amount | €                   € 300      
Debt Instrument, Interest Rate, Effective Percentage   2.20%               2.20%      
Proceeds from Debt, Net of Issuance Costs | €     € 297                    
Notional amount of derivatives | €                         € 250
3.75% Euro Notes Due 2034 | Cash Flow hedges                          
Debt Instrument [Line Items]                          
Unrealized gain (loss) on cash flow hedges, pre-tax   $ 55 € 51   $ (5) € (5)              
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT - Narrative (Details)
$ in Millions
Dec. 28, 2024
USD ($)
Debt Instrument [Line Items]  
Line of Credit Facility, Maximum Borrowing Capacity $ 2,900
Line of Credit Facility, Remaining Borrowing Capacity 2,800
Principal repayments on long-term debt in 2025 631
Principal repayments on long-term debt in 2026 754
Principal repayments on long-term debt in 2027 604
Principal repayments on long-term debt in 2028 604
Principal repayments on long-term debt in 2029 313
Principal repayments on long-term debt in 2030 and beyond 2,797
Five Year Credit Agreement  
Debt Instrument [Line Items]  
Line of Credit Facility, Maximum Borrowing Capacity 1,500
Three Hundred Sixty Four Day Revolving Credit Agreement [Member]  
Debt Instrument [Line Items]  
Line of Credit Facility, Maximum Borrowing Capacity 750
December 2021 Five Year Credit Agreement  
Debt Instrument [Line Items]  
Line of Credit Facility, Maximum Borrowing Capacity 1,500
European Swingline Loans [Member] | Five Year Credit Agreement  
Debt Instrument [Line Items]  
Line of Credit Facility, Maximum Borrowing Capacity $ 300
v3.25.0.1
NOTES PAYABLE AND LONG-TERM DEBT - Standby Letters of Credit (Details) - Standby Letters of Credit
$ in Millions
Dec. 28, 2024
USD ($)
Financial Support for Nonconsolidated Legal Entity [Line Items]  
Letters of Credit outstanding amount $ 67
Secured  
Financial Support for Nonconsolidated Legal Entity [Line Items]  
Letters of Credit outstanding amount 66
Unsecured  
Financial Support for Nonconsolidated Legal Entity [Line Items]  
Letters of Credit outstanding amount $ 1
v3.25.0.1
STOCK COMPENSATION - Equity based compensation programs (Details)
shares in Millions
12 Months Ended
Dec. 28, 2024
shares
2017 Long Term Incentive Plan [Member]  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Vesting period, years 3 years
2022 Long Term Incentive Plan [Member]  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Number of shares authorized, but unissued 12.4
Options granted remaining authorized, but unissued, shares 10.8
v3.25.0.1
STOCK COMPENSATION - Schedule of Compensation Expense for Equity Programs and Related Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]      
Pre-tax compensation expense $ 95 $ 96 $ 100
Related income tax benefit 25 $ 25 $ 26
Non-vested stock-based compensation awards not yet recognized $ 102    
Weighted-average period of recognition, years 2 years    
v3.25.0.1
STOCK COMPENSATION - Cash used to settle equity instruments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
[1]
Dec. 31, 2022
[1]
Share-Based Payment Arrangement [Abstract]      
Total net cash received from option exercises and similar instruments (a) $ 213 $ 60 $ 277
Tax windfall (shortfall) classified as cash flow from operating activities (a) $ 13 $ 3 $ 3
[1] Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
v3.25.0.1
STOCK COMPENSATION - Maximum Future Value of Performance Shares (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions
3 Months Ended 12 Months Ended
Mar. 30, 2024
Apr. 01, 2023
Dec. 31, 2022
Dec. 28, 2024
Dec. 30, 2023
Oct. 30, 2023
2024 Performance Share Award            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Maximum future value       $ 146    
2023 Performance Share Award            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Maximum future value         $ 146  
2024 Performance Share Award            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Performance Shares Issued On Vesting Date Minimum       0.00%    
Performance Shares Issued On Vesting Date Maximum       200.00%    
Performance Award Condition Time Period 3 years          
Non-vested, beginning of year - weighted-average grant date fair value       $ 55    
Performance Share Target Grant       900    
2023 Performance Share Award            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Performance Shares Issued On Vesting Date Minimum   0.00%        
Performance Shares Issued On Vesting Date Maximum   200.00%        
Performance Award Condition Time Period   3 years        
Non-vested, beginning of year - weighted-average grant date fair value   $ 60        
Performance Share Target Grant   765        
2022 Performance share award            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Performance Shares Issued On Vesting Date Minimum     0.00%      
Performance share award payout percentage           140.00%
Performance Shares Issued On Vesting Date Maximum     200.00%      
Performance Award Condition Time Period     3 years      
v3.25.0.1
STOCK COMPENSATION - Summary of restricted stock activity (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Incremental expense for modification of restricted stock units   $ 11  
Restricted Stock and Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting period, years 3 years    
Non-vested, beginning of year - shares [1] 3,183 1,661 1,786
Granted - shares 668 572 709
Vested - shares (1,172) (491) (619)
Forfeited - shares (202) (359) (215)
Performance share conversion   1,486 0
Awards transferred to WK Kellogg Co   (529) 0
Adjustment for spin-off   843 [2] 0
Non-vested, end of year - shares 2,477 3,183 [1] 1,661 [1]
Non-vested, beginning of year - weighted-average grant-date fair value [1] $ 58 $ 64 $ 60
Granted - weighted average grant-date fair value 56 68 67
Vested - weighted-average grant-date fair value 56 65 57
Forfeited - weighted-average grant-date fair value 59 65 62
Performance share conversion   63 0
Awards transferred to WK Kellogg Co   65 0
Non-vested, end of year - weighted-average grant-date fair value $ 59 $ 58 [1] $ 64 [1]
Total fair value of restricted stock and restricted stock units vested during period $ 64 $ 33 $ 41
[1] Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
[2] In connection with the spin-off of WK Kellogg Co, the modification of restricted stock units resulted in incremental expense totaling approximately $11 million to be amortized over the remaining vesting period of the award.
v3.25.0.1
STOCK COMPENSATION - Summary of Share-based Compensation (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Apr. 01, 2023
Share-Based Payment Arrangement [Abstract]        
Outstanding, beginning of period - shares [1] 9 10 15  
Granted - shares 0 0 0  
Exercised - shares (3) (1) (4)  
Forfeitures and expirations 0 (1) (1)  
Awards transferred to WK Kellogg Co.   (1) 0  
Adjustment for spin-off   2 [2] 0  
Outstanding, end of period - shares 6 9 [1] 10 [1]  
Exerciseable, end of period - shares 6 8 8  
Outstanding, beginning of period - weighted-average exercise price [1] $ 58 $ 65 $ 64  
Granted - weighted-average exercise price 0 0 0  
Exercised - weighted-average exercise price 59 59 61  
Forfeitures and expirations - weighted-average exercise price 0 60 63  
Awards transferred to WK Kellogg Co   66 0  
Outstanding, end of period - weighted-average exercise price 57 58 [1] 65 [1]  
Exercisable, end of period - weighted-average exercise price $ 57 $ 58 $ 67  
Outstanding, end of period - weighted-average remaining contractual term (years) 4 years      
Excerciseable, end of period - weighted-average remaining contractual term (years) 4 years      
Outstanding, end of period - aggregate intrinsic value $ 130      
Exerciseable, end of period - aggregate intrinsic value 130      
Total intrinsic value of options exercised $ 36 $ 5 $ 44  
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Incremental Expense related to spin-off   10    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Incremental Expense related to spin-off   10    
2023 Performance Share Award        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Non-vested, beginning of year - weighted-average grant date fair value       $ 60
WK Kellogg Co        
Share-Based Payment Arrangement [Abstract]        
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Incremental Expense related to spin-off   9    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Incremental Expense related to spin-off   $ 9    
[1] Activities prior to the spin-off remain unadjusted to ensure consistency with historical reporting.
[2] In connection with the spin-off of WK Kellogg Co, the modification of stock options resulted in incremental expense totaling approximately $10 million, of which $9 million was related to vested awards and was recognized immediately. The remaining expense will be amortized over the vesting period of the award.
v3.25.0.1
PENSION BENEFITS - Change in Projected Benefit Obligations, Plan Assets, and Funding Status (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Amounts Recognized in Balance Sheet      
Other Assets $ 185 $ 201  
Other liabilities (599) (613)  
Pension      
Change in Benefit Obligation [Roll Forward]      
Actuarial (gain) loss 35 171  
Global plans | Pension      
Change in Benefit Obligation [Roll Forward]      
Beginning of Year 3,077 2,877  
Service Cost 16 17 $ 20
Interest Cost 140 149 109
Plan Amendments 1 38  
Actuarial (gain) loss (238) 198  
Benefits paid (210) (256)  
Curtailments and special termination benefits 1 0  
Other (3)    
Foreign Currency Adjustments (35) 54  
End of Year 2,749 3,077 2,877
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair Value, Beginning of Year 2,650 2,589  
Actual Return on Plan Assets (107) 211  
Employer Contributions 51 25  
Benefits Paid, Plan Assets (190) (238)  
Transfers (43) 0  
Currency translation (39) 63  
Fair Value, End of Year 2,322 2,650 $ 2,589
Funded Status (427) (427)  
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss)      
Prior Service Cost 64 71  
Net Amount Recognized 64 71  
Amounts Recognized in Balance Sheet      
Other Assets 185 201  
Other Current Liabilities (13) (15)  
Other liabilities (599) (613)  
Net Amount Recognized (427) (427)  
Defined Benefit Plan, Accumulated Benefit Obligation $ 2,700 $ 3,000  
v3.25.0.1
PENSION BENEFITS - Accumulated Benefit Obligations (Details) - Global plans - Pension - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Projected benefit obligation $ 1,722 $ 1,844
Accumulated benefit obligation 1,713 1,834
Fair value of plan assets $ 1,109 $ 1,224
v3.25.0.1
PENSION BENEFITS - Projected Benefit Obligations (Details) - Pension - Global Plans [Member] - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Defined Benefit Plan Disclosure [Line Items]    
Projected benefit obligation $ 1,722 $ 1,924
Projected benefit obligation, accumulated benefit obligation 1,713 1,893
Projected benefit obligation, fair value of plan assets $ 1,109 $ 1,299
v3.25.0.1
PENSION BENEFITS - Components of Pension Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Pension      
Defined Benefit Plan Disclosure [Line Items]      
Pension (income) expense $ 40 $ 165 $ 77
Global plans      
Defined Benefit Plan Disclosure [Line Items]      
401(k) expense 33 40 41
Global plans | Pension      
Defined Benefit Plan Disclosure [Line Items]      
Service Cost 16 17 20
Interest Cost 140 149 109
Expected Return on Plan Assets (164) (183) (215)
Amortization of Unrecognized Prior Service Cost (Credit) 7 6 6
Other 0 0 (1)
Recognized net (gain) loss 35 171 153
Net periodic benefit cost 34 160 72
Curtailment and special termination benefits 1 0 0
Pension (income) expense 35 160 72
Foreign and U.S. multiemployer defined contribution plan | Pension      
Defined Benefit Plan Disclosure [Line Items]      
Pension (income) expense $ 5 $ 5 $ 5
v3.25.0.1
PENSION BENEFITS - Benefit Assumptions (Details) - Pension - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Discount rate, benefit obligation 5.40% 4.80% 5.30%
Long-term rate of compensation increase 3.30% 3.30% 3.50%
Actuarial (gain) loss $ 35 $ 171  
Global Plans [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Discount rate 4.80% 5.30% 2.20%
Discount rate - interest 4.70% 5.20% 2.10%
Long-term rate of compensation increase 3.30% 3.50% 3.50%
Long-term rate of return on plan assets 6.70% 7.20% 5.90%
Actuarial (gain) loss $ (238) $ 198  
United States      
Defined Benefit Plan Disclosure [Line Items]      
Percentage of consolidated pension and postretirement benefit plan assets 56.00%    
Long-term inflation assumption 2.50%    
Active management premium 0.84%    
Expected rate of return on foreign plan assets 8.00%    
Expected rates of return 58th percentile    
v3.25.0.1
PENSION BENEFITS - Plan Assets (Details) - Global plans - Pension - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]      
Fair Value of Plan Assets $ 2,322 $ 2,650 $ 2,589
Expected contribution by Company 183    
Net Asset Value (NAV) Practical Expedient      
Defined Benefit Plan Disclosure [Line Items]      
Fair Value of Plan Assets [1] 1,208 1,286  
Cash and Cash Equivalents | Level 1 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 23 60  
Corporate stock, common | Level 1 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount $ 73 $ 53  
Domestic Corporate Common Stock      
Defined Benefit Plan Disclosure [Line Items]      
Percentage of consolidated plan assets represented by investment in Company comon stock 3.20% 1.90%  
Collective Trusts Domestic Equity | Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Fair Value of Plan Assets $ 16 $ 13  
Collective Trusts Other International Debt | Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 0 38  
Bonds, corporate | Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 192 222  
Bonds, government | Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 72 94  
Bonds, other | Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 12 16  
Other | Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 0 3  
Other | Level 3 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Fair Value of Plan Assets 24 26 26
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 24 26  
Other | Level 1, Level 2, and Level 3 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount [2] $ 24 29  
Debt Securities      
Defined Benefit Plan Disclosure [Line Items]      
Weighted-average target asset allocation 40.00%    
Equity Securities      
Defined Benefit Plan Disclosure [Line Items]      
Weighted-average target asset allocation 38.00%    
Real Estate And Other      
Defined Benefit Plan Disclosure [Line Items]      
Weighted-average target asset allocation 22.00%    
Buy-in annuity contract | Level 3 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Fair Value of Plan Assets $ 702 839 $ 173
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 702 839  
Sub-Total      
Defined Benefit Plan Disclosure [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount $ 1,114 $ 1,364  
[1] Certain assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These assets consist primarily of funds holding equity securities.
[2] Other includes Level 2 assets of $0 million and $3 million for 2024 and 2023, respectively, and Level 3 assets of $24 million and $26 million for 2024 and 2023, respectively.
v3.25.0.1
PENSION BENEFITS - Level 3 Gains and Losses (Details) - Pension - Global Plans [Member] - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Fair Value, Beginning of Year $ 2,650 $ 2,589
Other (43) 0
Currency translation (39) 63
Fair Value, End of Year 2,322 2,650
Other Investments [Member] | Level 3 [Member]    
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Fair Value, Beginning of Year 26 26
Additions   0
Subtractions (2)  
Realized gain and unrealized gain (loss) 1 (1)
Currency translation (1) 1
Fair Value, End of Year 24 26
Buy-in annuity contract | Level 3 [Member]    
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Fair Value, Beginning of Year 839 173
Additions   589
Subtractions 0  
Realized gain and unrealized gain (loss) (129) 68
Currency translation (8) 9
Fair Value, End of Year $ 702 $ 839
v3.25.0.1
PENSION BENEFITS - Benefit Payments (Details) - Global plans - Pension
$ in Millions
Dec. 28, 2024
USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Benefit payments in 2025 $ 198
Benefit payments in 2026 206
Benefit payments in 2027 204
Benefit payments in 2028 209
Benefit payments in 2029 211
Benefit payments in 2030 through 2034 $ 1,047
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Change in Projected Benefit Obligations, Plan Assets, and Funded Status, Postretirement (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Mar. 30, 2024
Amounts Recognized in Balance Sheet        
Other Assets $ 185 $ 201    
Other Liabilities (22) (22)    
Other Assets [Member]        
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss)        
Voluntary Employee Benefit Association Trust Surplus Withdrawal 175     $ 175
Nonpension postretirement        
Defined Benefit Plan Change In Accumulated Benefit Obligation [Roll Forward]        
Actuarial (gain) loss (21) (29)    
U.S. and Canada | Nonpension postretirement        
Defined Benefit Plan Change In Accumulated Benefit Obligation [Roll Forward]        
Beginning of Year 299 321    
Service Cost 2 3 $ 4  
Interest Cost 15 21 10  
Actuarial (gain) loss (15) (5)    
Benefits paid (19) (17)    
Plan Amendments 0 (26)    
Other 0 2    
Foreign Currency Adjustments (2) 0    
End of Year 280 299 321  
Change in plan assets        
Fair Value, Beginning of Year 587 529    
Actual Return on Plan Assets 42 81    
Employer Contributions 3 10    
Benefits Paid, Plan Assets (9) (29)    
Other 0 (4)    
Fair Value, End of Year 448 587 $ 529  
Funded Status 168 288    
Amounts Recognized in Balance Sheet        
Other Assets 192 311    
Other Current Liabilities (2) (1)    
Other Liabilities (22) (22)    
Net Amount Recognized 168 288    
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss)        
Prior Service Cost (24) (30)    
Net Amount Recognized (24) (30)    
Defined Benefit Plan, Plan Benefits Distributions $ (175) $ 0    
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Accumulated Benefit Obligations (Details) - Nonpension postretirement - U.S. and Canada - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Accumulated benefit obligation $ 23 $ 23
Fair value of plan assets $ 0 $ 0
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Components of Postretirement Expense (Details) - Nonpension postretirement - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Postretirement Benefit Expense $ (29) $ (45) $ 57
U.S. and Canada defined benefit plans      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Service Cost 2 3 4
Interest Cost 15 21 10
Expected Return on Plan Assets (36) (51) (42)
Amortization of Unrecognized Prior Service Cost (Credit) (5) (4) (4)
Recognized net (gain) loss (21) (29) 76
Net periodic benefit cost (45) (60) 44
Postretirement Benefit Expense (45) (60) 44
U.S. and Canada defined contribution plans      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Postretirement Benefit Expense $ 16 $ 15 $ 13
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Assumptions (Details) - Nonpension postretirement
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Discount rate, benefit obligation 5.50% 5.10% 5.50%
U.S. and Canada      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Discount rate 5.10% 5.50% 2.80%
Discount rate - interest 5.00% 5.30% 2.30%
Long-term rate of return on plan assets 8.00% 8.00% 7.00%
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Health Care Cost Trend Rates (Details) - Nonpension postretirement - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Assumed healthcare cost trend rate for 2024 7.00%  
Annual change in assumed healthcare cost trend rate 0.25%  
Assumed health care cost trend rate by 2033 and thereafter 4.50%  
Actuarial (gain) loss $ (21) $ (29)
U.S. and Canada    
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Actuarial (gain) loss $ (15) $ (5)
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Plan Assets (Details) - U.S. and Canada - Nonpension postretirement - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined Benefit Plan, Plan Assets, Amount $ 448 $ 587 $ 529
Net Asset Value (NAV) Practical Expedient      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined Benefit Plan, Plan Assets, Amount [1] 388 495  
Cash and Cash Equivalents | Level 1 [Member]      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 1 1  
Mutual Funds Domestic Equity | Level 2 [Member]      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 6 7  
Bonds, corporate | Level 2 [Member]      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 48 64  
Bonds, government | Level 2 [Member]      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 4 16  
Bonds, other | Level 2 [Member]      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount 1 4  
Sub-Total      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Defined benefit plan, plan assets amounts, investments within plan ssset category, amount $ 60 $ 92  
[1] Certain Assets that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These assets consist primarily of funds holding equity securities.
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - VEBA Trusts (Details) - U.S. and Canada - Nonpension postretirement
$ in Millions
Dec. 28, 2024
USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Expected contribution by Company $ 4
Debt Securities  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Weighted-average target asset allocation 20.00%
Equity Securities  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Weighted-average target asset allocation 76.00%
Real Estate  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Weighted-average target asset allocation 4.00%
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Change in Projected Benefit Obligations, Plan Assets, and Funded Status, Postemployment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Defined Benefit Plan Change In Accumulated Benefit Obligation [Roll Forward]    
Other Assets $ 185 $ 201
Amounts Recognized in Balance Sheet    
Other Liabilities (22) (22)
Postemployment    
Defined Benefit Plan Change In Accumulated Benefit Obligation [Roll Forward]    
Beginning of Year 30 29
Service Cost 2 2
Interest Cost 2 1
Actuarial (gain) loss 5 0
Benefits paid (4) (2)
End of Year 35 30
Funded Status (35) (30)
Amounts Recognized in Balance Sheet    
Other Current Liabilities (5) (5)
Other Liabilities (30) (25)
Net Amount Recognized (35) (30)
Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income (Loss)    
Prior Service Cost 0 0
Net experience loss (3) (11)
Net Amount Recognized $ (3) $ (11)
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Components of Postretirement Expense, Postemployment (Details) - Postemployment - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Service Cost $ 2 $ 2  
Interest Cost 2 1  
Global plans      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Service Cost 2 2 $ 2
Interest Cost 2 1 1
Amortization of Unrecognized Prior Service Cost (Credit) 0 1 1
Recognized net (gain) loss (1) (2) (1)
Net periodic benefit cost 3 2 3
Settlement cost (1) 0 (2)
Postemployment Benefits, Period Expense $ 2 $ 2 $ 1
v3.25.0.1
NONPENSION POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS - Benefit Payments (Details)
$ in Millions
Dec. 28, 2024
USD ($)
U.S. and Canada | Nonpension postretirement  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Benefit payments in 2025 $ 27
Benefit payments in 2026 24
Benefit payments in 2027 24
Benefit payments in 2028 24
Benefit payments in 2029 23
Benefit payments in 2030 through 2034 109
Global plans | Postemployment  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Benefit payments in 2025 5
Benefit payments in 2026 5
Benefit payments in 2027 5
Benefit payments in 2028 4
Benefit payments in 2029 4
Benefit payments in 2030 through 2034 $ 17
v3.25.0.1
MULTIEMPLOYER PENSION AND POSTRETIREMENT PLANS - Multiemployer Pension Plans Trusts Funds Contributions (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Multiemployer Plans [Line Items]      
Multiemployer withdrawal obligation annual cash obligation $ 8    
Multiemployer Plans, Withdrawal Obligation $ 109 $ 110  
Multiemployer plan withdrawal obligation term 20 years    
Multiemployer withdrawal liability payments $ 5 9 $ 10
Pension      
Multiemployer Plans [Line Items]      
Contributions $ 5 $ 5 $ 5
v3.25.0.1
MULTIEMPLOYER PENSION AND POSTRETIREMENT PLANS - Multiemployer Postretirement Plans Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Nonpension postretirement      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
Contributions $ 16 $ 15 $ 13
v3.25.0.1
INCOME TAXES - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Sep. 28, 2024
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Jan. 01, 2022
Operating Loss Carryforwards [Line Items]          
Effective income tax rate   18.40% 24.80% 20.00%  
Income tax expense   $ 304 $ 258 $ 180  
Pension contributions   55 42 23  
Undistributed earnings of foreign subsidiaries   825      
Amount of unrecognized deferred tax liability on undistributed earnings of foreign subsidiaries   47      
Tax benefits of carryforwards   299 350    
Valuation allowance   249 300    
Income taxes paid   244 322 312  
Projected additions to unrecognized tax benefits related to ongoing intercompany pricing activity   3      
Unrecognized tax benefits that would affect the Company's effective tax rate in future periods   29      
Deferred Tax Liabilities, Gross   852 809    
Deferred tax liabilities   381 314    
Deferred Tax Assets, Valuation Allowance   249 $ 300 $ 263 $ 248
Domestic Tax Jurisdiction          
Operating Loss Carryforwards [Line Items]          
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount $ 41        
Expire in 5 Years or Less          
Operating Loss Carryforwards [Line Items]          
Tax benefits of carryforwards   22      
Do Not Expire          
Operating Loss Carryforwards [Line Items]          
Tax benefits of carryforwards   209      
Expire in 2029 and later          
Operating Loss Carryforwards [Line Items]          
Tax benefits of carryforwards   68      
Current liabilities          
Operating Loss Carryforwards [Line Items]          
Increase in Unrecognized Tax Benefits is Reasonably Possible   $ 9      
v3.25.0.1
INCOME TAXES - Income before income taxes and the provision for U.S. federal, state and foreign taxes on earnings (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Income before income taxes, United States $ 891 $ 577 $ 360
Income before income taxes, Foreign 763 463 542
Income from continuing operations before income taxes 1,654 1,040 902
Income taxes, currently payable, Federal 74 153 110
Income taxes, currently payable, State 35 29 19
Income taxes, currently payable, Foreign 170 114 101
Income taxes, currently payable 279 296 230
Income taxes, deferred, Federal 46 (49) (43)
Income taxes, deferred, State 8 23 (6)
Income taxes, deferred, Foreign (29) (12) (1)
Income taxes, deferred 25 (38) (50)
Total income taxes $ 304 $ 258 $ 180
v3.25.0.1
INCOME TAXES - Difference Between U.S. Federal Statutory Tax Rate and the Company's Effective Income Tax Rate (Details)
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
U.S. statutory income tax rate 21.00% 21.00% 21.00%
Foreign rates varying from U.S. statutory rate (1.30%) (2.90%) (3.60%)
State income taxes, net of federal benefit 2.30% 2.00% 1.00%
Cost (benefit) of remitted and unremitted foreign earnings (0.30%) 1.70% 2.00%
Net change in valuation allowance (1.70%) 3.00% 4.60%
Statutory rate changes, deferred tax impact 0.10% 0.10% 0.30%
Divestiture (2.50%) 2.20% 0.00%
Foreign derived intangible income (0.90%) (1.30%) (1.60%)
Other 1.70% (1.00%) (3.70%)
Effective Income Tax Rate Reconciliation, Percent 18.40% 24.80% 20.00%
v3.25.0.1
INCOME TAXES - Deferred tax assets and deferred tax liabilities (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Jan. 01, 2022
Deferred Income Tax [Line Items]        
Deferred Tax Assets, Operating Loss Carryforwards, State and Local $ 0 $ 0    
Deferred Tax Liabilities Us State Income Taxes 30 9    
Deferred Tax Assets Advertising And Promotion Related 15 12    
Deferred Tax Assets Wages And Payroll Taxes 12 15    
Deferred Tax Assets, Inventory 7 12    
Deferred Tax Assets, Tax Deferred Expense, Employee Benefits 95 99    
Tax benefits of carryforwards 299 350    
Deferred Tax Assets, Tax Credit Carryforwards, Research 53 40    
Deferred Tax Assets, Hedging Transactions 0 0    
Deferred Tax Liabilities, Hedging Transactions 83 8    
Deferred Tax Liabilities, Property, Plant and Equipment 147 177    
Deferred Tax Liabilities, Operating Lease Right-of-Use Assets 150 149    
Deferred Tax Asset, Operating Lease Liabilities 149 147    
Deferred Tax Liabilities, Intangible Assets 442 466    
Deferred Tax Assets, Tax Deferred Expense, Deferred Compensation 20 13    
Deferred Tax Assets, Tax Deferred Expense, Stock Options 34 43    
Deferred Tax Assets, Other 36 64    
Deferred Tax Assets, Gross 720 795    
Deferred Tax Liabilities, Gross 852 809    
Deferred Tax Liabilities, Net (381) (314)    
Deferred Tax Assets, Valuation Allowance (249) (300) $ (263) $ (248)
Deferred Tax Assets, Net of Valuation Allowance 471 495    
Other Assets [Member]        
Deferred Income Tax [Line Items]        
Deferred Tax Assets, Net 160 183    
Other liabilities        
Deferred Income Tax [Line Items]        
Deferred Tax Liabilities, Net $ (541) $ (497)    
v3.25.0.1
INCOME TAXES - Change in Valuation Allowance Against Deferred Tax Assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Balance at beginning of year $ 300 $ 263 $ 248
Additions charged to income tax expense 16 65 44
Reductions credited to income tax expense (41) (34) (3)
Currency translation adjustments (26) 6 (26)
Balance at end of year $ 249 $ 300 $ 263
v3.25.0.1
INCOME TAXES - Unrecognized Tax Benefit Reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Balance at beginning of year $ 32 $ 36 $ 50
Additions, current year 7 6 6
Additions, prior year 1 3 1
Reductions, prior year (2) (10) (18)
Settlements, decreases (2) (1) (1)
Lapse in statute of limitations (2) (2) (2)
Balance at end of year 34 32 36
Income tax examination interest payments   1  
Income Tax Examination, Interest Expense 2 2 1
Accrued tax-related interest and penalties $ 7 $ 5 $ 8
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Narrative (Details)
€ in Millions, $ in Millions
12 Months Ended
Dec. 28, 2024
USD ($)
Dec. 28, 2024
EUR (€)
Dec. 30, 2023
USD ($)
Dec. 30, 2023
EUR (€)
Dec. 31, 2022
USD ($)
Derivative [Line Items]          
Five largest customers percentage of consolidated trade receivables 28.00%        
Long-term debt, including current maturities of long-term debt $ 5,630   $ 5,752    
Unrealized gain (loss) on cash flow hedges, pre-tax (39)   19   $ (221)
Gain (loss) recognized in AOCI 178   (128)   287
Collateral posting 57        
Net Investment Hedging [Member]          
Derivative [Line Items]          
Gain (loss) recognized in AOCI 178   (128)   $ 287
Interest expense | Cash Flow hedges          
Derivative [Line Items]          
Unrealized gain (loss) on cash flow hedges, pre-tax (11) € 5 (74) € 10  
Net Investment Hedging [Member]          
Derivative [Line Items]          
Long-term debt, including current maturities of long-term debt 1,200   1,700    
Cross Currency Interest Rate Contract | Net Investment Hedging [Member]          
Derivative [Line Items]          
Gain (loss) recognized in AOCI 7   $ 68    
Accounts receivable          
Derivative [Line Items]          
Margin deposits $ 18        
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Total Notional Amounts of the Company's Derivative Instruments (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Derivative [Line Items]    
Notional amount of derivatives $ 6,608 $ 7,338
Foreign currency exchange contracts    
Derivative [Line Items]    
Notional amount of derivatives 3,243 3,141
Cross-currency contracts    
Derivative [Line Items]    
Notional amount of derivatives 2,030 1,707
Interest rate contracts    
Derivative [Line Items]    
Notional amount of derivatives 1,050 2,289
Commodity contracts    
Derivative [Line Items]    
Notional amount of derivatives $ 285 $ 201
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Derivative [Line Items]    
Fair Value Of Related Hedge Portion Of Long Term Debt $ 400 $ 1,100
Designated as hedging instrument    
Derivative [Line Items]    
Assets 98 16
Liabilities (52) (121)
Designated as hedging instrument | Level 1 [Member]    
Derivative [Line Items]    
Assets 0 0
Liabilities 0 0
Designated as hedging instrument | Level 2 [Member]    
Derivative [Line Items]    
Assets 98 16
Liabilities (52) (121)
Designated as hedging instrument | Cross-currency contracts | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 47 12
Designated as hedging instrument | Cross-currency contracts | Other Assets [Member]    
Derivative [Line Items]    
Assets 51 4
Designated as hedging instrument | Cross-currency contracts | Other current liabilities    
Derivative [Line Items]    
Liabilities (2) (17)
Designated as hedging instrument | Cross-currency contracts | Other liabilities    
Derivative [Line Items]    
Liabilities (9) (15)
Designated as hedging instrument | Cross-currency contracts | Level 1 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Designated as hedging instrument | Cross-currency contracts | Level 1 [Member] | Other Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Designated as hedging instrument | Cross-currency contracts | Level 1 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities 0 0
Designated as hedging instrument | Cross-currency contracts | Level 1 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities 0 0
Designated as hedging instrument | Cross-currency contracts | Level 2 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 47 12
Designated as hedging instrument | Cross-currency contracts | Level 2 [Member] | Other Assets [Member]    
Derivative [Line Items]    
Assets 51 4
Designated as hedging instrument | Cross-currency contracts | Level 2 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities (2) (17)
Designated as hedging instrument | Cross-currency contracts | Level 2 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities (9) (15)
Designated as hedging instrument | Interest rate contracts | Other current liabilities    
Derivative [Line Items]    
Liabilities 0 (44) [1]
Designated as hedging instrument | Interest rate contracts | Other liabilities    
Derivative [Line Items]    
Liabilities [1] (41) (45)
Designated as hedging instrument | Interest rate contracts | Level 1 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities 0 0
Designated as hedging instrument | Interest rate contracts | Level 1 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities 0 0
Designated as hedging instrument | Interest rate contracts | Level 2 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities 0 (44) [1]
Designated as hedging instrument | Interest rate contracts | Level 2 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities [1] (41) (45)
Not Designated as Hedging Instrument [Member]    
Derivative [Line Items]    
Assets 78 70
Liabilities (50) (79)
Not Designated as Hedging Instrument [Member] | Level 1 [Member]    
Derivative [Line Items]    
Assets 4 2
Liabilities (7) (2)
Not Designated as Hedging Instrument [Member] | Level 2 [Member]    
Derivative [Line Items]    
Assets 74 68
Liabilities (43) (77)
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 65 51
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Other Assets [Member]    
Derivative [Line Items]    
Assets 2 4
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Other current liabilities    
Derivative [Line Items]    
Liabilities (33) (54)
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Other liabilities    
Derivative [Line Items]    
Liabilities (1) (6)
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 1 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 1 [Member] | Other Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 1 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities 0 0
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 1 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities 0 0
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 2 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 65 51
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 2 [Member] | Other Assets [Member]    
Derivative [Line Items]    
Assets 2 4
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 2 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities (33) (54)
Not Designated as Hedging Instrument [Member] | Foreign currency exchange contracts | Level 2 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities (1) (6)
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 6 9
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Other Assets [Member]    
Derivative [Line Items]    
Assets 1 4
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Other current liabilities    
Derivative [Line Items]    
Liabilities (8) (11)
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Other liabilities    
Derivative [Line Items]    
Liabilities (1) (6)
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 1 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 1 [Member] | Other Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 1 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities 0 0
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 1 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities 0 0
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 2 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 6 9
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 2 [Member] | Other Assets [Member]    
Derivative [Line Items]    
Assets 1 4
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 2 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities (8) (11)
Not Designated as Hedging Instrument [Member] | Interest rate contracts | Level 2 [Member] | Other liabilities    
Derivative [Line Items]    
Liabilities (1) (6)
Not Designated as Hedging Instrument [Member] | Commodity contracts | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 4 2
Not Designated as Hedging Instrument [Member] | Commodity contracts | Other current liabilities    
Derivative [Line Items]    
Liabilities (7) (2)
Not Designated as Hedging Instrument [Member] | Commodity contracts | Level 1 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 4 2
Not Designated as Hedging Instrument [Member] | Commodity contracts | Level 1 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities (7) (2)
Not Designated as Hedging Instrument [Member] | Commodity contracts | Level 2 [Member] | Other Current Assets [Member]    
Derivative [Line Items]    
Assets 0 0
Not Designated as Hedging Instrument [Member] | Commodity contracts | Level 2 [Member] | Other current liabilities    
Derivative [Line Items]    
Liabilities $ 0 $ 0
[1] The fair value of the related hedged portion of the Company’s long-term debt, a level 2 liability, was approximately $0.4 billion as of December 28, 2024 and $1.1 billion as of December 30, 2023, respectively.
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Cumulative Basis Adjustments for Fair Value Hedges (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Derivatives, Fair Value [Line Items]    
Long-term debt $ 4,998 $ 5,089
Carrying amount of hedged liability | Fair value hedges | Interest rate contracts | Designated as hedging instrument    
Derivatives, Fair Value [Line Items]    
Current maturities of long-term debt 627 655
Long-term debt 1,005 1,666
Cumulative fair value adjustment | Fair value hedges | Interest rate contracts | Designated as hedging instrument    
Derivatives, Fair Value [Line Items]    
Current maturities of long-term debt [1] 1 (8)
Long-term debt [1] (43) (43)
Cumulative fair value adjustment | Discontinued hedging | Interest rate contracts    
Derivatives, Fair Value [Line Items]    
Current maturities of long-term debt 1 2
Long-term debt $ (1) $ 3
[1] The fair value adjustment related to current maturities of long-term debt includes $1 million and $2 million from discontinued hedging relationships as of December 28, 2024, and December 30, 2023, respectively. The hedged long-term debt includes $(1) million and $3 million of hedging adjustment on discontinued hedging relationships as of December 28, 2024 and December 30, 2023, respectively.
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Offsetting Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]    
Net amount of assets presented in the balance sheet $ 176 $ 86
Financial instruments, gross amount not offset in balance sheet (88) (84)
Derivative, Collateral, Obligation to Return Cash 61 0
Net amount, assets derivatives 149 2
Net amounts of liabilities presented in balance sheet (102) (200)
Financial instruments, gross amount not offset in balance sheet 88 84
Cash collateral received, gross amount not offset in balance sheet 14 68
Net amount, liabilities derivatives $ 0 $ (48)
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - The Effect of Derivative Instruments on the Consolidated Statement of Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]      
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months $ 7    
Gain (loss) recognized in AOCI 178 $ (128) $ 287
Net Investment Hedging [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized in AOCI 178 (128) 287
Gain (loss) excluded from assessment of hedge effectiveness 40 53 39
Not Designated as Hedging Instrument [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in Income (2) (138) 82
Foreign currency exchange contracts | COGS [Member] | Not Designated as Hedging Instrument [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in Income 66 (6) 35
Foreign currency exchange contracts | SGA | Not Designated as Hedging Instrument [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in Income (5) (12) 4
Foreign currency exchange contracts | Other Income (Expense), Net | Not Designated as Hedging Instrument [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in Income 4 (10) (4)
Foreign Currency Denominated Long Term Debt | Net Investment Hedging [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized in AOCI 82 (57) 164
Gain (loss) excluded from assessment of hedge effectiveness 0 0 0
Cross-currency contracts | Net Investment Hedging [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (loss) recognized in AOCI 96 (71) 123
Gain (loss) excluded from assessment of hedge effectiveness 40 53 39
Interest rate contracts | Interest expense | Not Designated as Hedging Instrument [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in Income 0 0 4
Commodity contracts | COGS [Member] | Not Designated as Hedging Instrument [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in Income $ (67) $ (110) $ 43
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Effect of Fair Value and Cash Flow Hedge Accounting on Consolidated Statement of Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]      
Interest expense $ 311 $ 303 $ 201
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration] Interest expense Interest expense Interest expense
Interest rate contracts | Designated as hedging instrument | Cash Flow hedges      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Reclassified from AOCI into Income $ (3) $ (9) $ 2
Interest rate contracts | Interest expense | Designated as hedging instrument | Fair value hedges      
Derivative Instruments, Gain (Loss) [Line Items]      
Change in Unrealized Gain (Loss) on Hedged Item in Fair Value Hedge (9) (26) 89
Change in Unrealized Gain (Loss) on Fair Value Hedging Instruments $ 15 $ 30 $ (85)
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Fair value measurements on a nonrecurring basis (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Property, Plant and Equipment, Net $ 3,234 $ 3,212  
Impairment of property 60 $ 0 $ 0
North America Frozen Supply Chain Network Reconfiguration | North America      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Property, Plant and Equipment, Net 62    
North America Frozen Supply Chain Network Reconfiguration | North America | Cost of goods sold      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Impairment of property 21    
North America Frozen Supply Chain Network Reconfiguration | North America | Level 3 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Property, Plant, and Equipment, Fair Value Disclosure 41    
European Cereal Supply Chain Network Reconfiguration | Europe      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Property, Plant and Equipment, Net 99    
European Cereal Supply Chain Network Reconfiguration | Europe | Cost of goods sold      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Impairment of property 39    
European Cereal Supply Chain Network Reconfiguration | Europe | Level 3 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Property, Plant, and Equipment, Fair Value Disclosure $ 60    
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Carrying and Market Values of Available-for-Sale Securities (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]      
Sales of available for sale securities $ 0 $ 64 $ 19
Payments to Acquire Debt Securities, Available-for-sale $ 0 15 $ 17
Level 2 [Member] | Corporate bonds      
Debt Securities, Available-for-sale [Line Items]      
Sales of available for sale securities   64  
Payments to Acquire Debt Securities, Available-for-sale   15  
Other Income (Expense), Net | Level 2 [Member] | Corporate bonds      
Debt Securities, Available-for-sale [Line Items]      
Gain (loss) on sale of available-for-sale securities   $ (3)  
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Marketable Securities (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Mar. 30, 2024
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]        
Sales of marketable securities   $ 209 $ 0 $ 0
Purchases of marketable securities   350 $ 0 $ 0
Level 1 [Member] | Bonds, corporate        
Debt Securities, Available-for-sale [Line Items]        
Sales of marketable securities   209    
Purchases of marketable securities $ 175 350    
Other Assets [Member]        
Debt Securities, Available-for-sale [Line Items]        
Voluntary Employee Benefit Association Trust Surplus Withdrawal $ 175 175    
Other Assets [Member] | Level 1 [Member] | Bonds, corporate        
Debt Securities, Available-for-sale [Line Items]        
Marketable Securities, Current   $ 141    
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Equity Investments (Details)
$ in Millions
Dec. 28, 2024
USD ($)
Level 2 [Member] | Other Assets [Member]  
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]  
Equity Method Investments, Fair Value Disclosure $ 40
v3.25.0.1
DERIVATIVE INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Fair Value of Long-term Debt (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Fair Value Disclosures [Abstract]      
Long-term debt, fair value $ 4,900 $ 5,000  
Long-term debt, carrying value 4,998 5,089  
Property, Plant and Equipment, Net 3,234 3,212  
Impairment of property $ 60 $ 0 $ 0
v3.25.0.1
REPORTABLE SEGMENTS - Narrative (Details)
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Number of Operating Segments 4    
Walmart Stores Inc [Member] | Customer Concentration Risk [Member] | Sales [Member] | United States | Revenue      
Segment Reporting Information [Line Items]      
Concentration Risk, Percentage 16.00% 15.00% 16.00%
v3.25.0.1
REPORTABLE SEGMENTS - Segments Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Net sales from continuing operations $ 12,749 $ 13,122 $ 12,653
Cost of goods sold 8,204 8,839 8,842
Selling, general, and administrative expense 2,672 2,778 2,600
Operating profit 1,873 1,505 1,211
Depreciation and amortization restated for discontinued operations 427 366 404
Depreciation and amortization 367 419 478
Interest expense 311 303 201
Income taxes 304 258 180
Additions to property 628 569 401
Operating Segments      
Segment Reporting Information [Line Items]      
Depreciation and amortization restated for discontinued operations 419 360 396
Corporate      
Segment Reporting Information [Line Items]      
Net sales from continuing operations (4) (3) (9)
Cost of goods sold (168) (1) 135
Selling, general, and administrative expense 322 274 249
Operating profit (158) (276) (393)
Depreciation and amortization restated for discontinued operations 8 6 8
Interest expense 213 207 156
Additions to property 18 21 12
North America | Operating Segments      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 6,580 6,574 6,330
Cost of goods sold 4,155 4,256 4,193
Selling, general, and administrative expense 1,153 1,294 1,230
Operating profit 1,272 1,024 907
Depreciation and amortization restated for discontinued operations 209 [1] 180 187
Interest expense 5 1 1
Additions to property 242 249 168
Europe | Operating Segments      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 2,499 2,501 2,310
Cost of goods sold 1,675 1,667 1,537
Selling, general, and administrative expense 505 477 444
Operating profit 319 357 329
Depreciation and amortization 124 [1] 80 81
Interest expense 68 68 20
Income taxes 29 42 38
Additions to property 128 122 107
Latin America | Operating Segments      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 1,261 1,265 1,089
Cost of goods sold 842 854 732
Selling, general, and administrative expense 277 281 241
Operating profit 142 130 116
Depreciation and amortization 32 35 34
Interest expense 6 4 2
Income taxes 43 34 24
Additions to property 103 75 45
AMEA | Operating Segments      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 2,413 2,785 2,933
Cost of goods sold 1,700 2,063 2,245
Selling, general, and administrative expense 415 452 436
Operating profit 298 270 252
Depreciation and amortization 54 65 94
Interest expense 19 23 22
Income taxes 59 45 42
Additions to property 137 102 69
Corporate And North America | Operating Segments      
Segment Reporting Information [Line Items]      
Income taxes $ 173 $ 137 $ 76
[1]
(a) Includes asset impairment charges as discussed in Note 16.
v3.25.0.1
REPORTABLE SEGMENTS - Segments Net sales to external customers and long-lived assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales from continuing operations $ 12,749 $ 13,122 $ 12,653
Long-lived assets from continuing operations 3,835 3,873 3,700
United States      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales from continuing operations 6,253 6,279 6,061
Long-lived assets from continuing operations 1,761 1,847 1,872
NIGERIA      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales from continuing operations 724 1,113 1,322
Long-lived assets from continuing operations 63 84 153
POLAND      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales from continuing operations 50 41 23
Long-lived assets from continuing operations 415 390 320
All Other Countries [Member]      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales from continuing operations 5,722 5,689 5,247
Long-lived assets from continuing operations $ 1,596 $ 1,552 $ 1,355
v3.25.0.1
REPORTABLE SEGMENTS - Supplemental product information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Net sales from continuing operations $ 12,749 $ 13,122 $ 12,653
Snacks      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 8,120 8,105 7,563
Retail Channel Cereal      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 2,700 2,736 2,618
Frozen      
Segment Reporting Information [Line Items]      
Net sales from continuing operations 1,096 1,095 1,097
Noodles and other      
Segment Reporting Information [Line Items]      
Net sales from continuing operations $ 833 $ 1,186 $ 1,375
v3.25.0.1
SUPPLEMENTAL FINANCIAL STATEMENT DATA - Consolidated Statement of Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]      
Research and development expense $ 115 $ 116 $ 111
Advertising expense $ 628 $ 633 $ 549
v3.25.0.1
SUPPLEMENTAL FINANCIAL STATEMENT DATA - Consolidated Balance Sheet (Details) - USD ($)
$ in Millions
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Jan. 01, 2022
Disclosure Text Block Supplement [Abstract]        
Trade receivables $ 1,268 $ 1,246    
Allowance for doubtful accounts (17) (16) $ (13) $ (15)
Refundable income taxes 58 74    
Other Receivables 213 264    
Accounts receivable, net 1,522 1,568    
Raw materials, spare parts and supplies 303 303    
Finished goods and materials in process 862 940    
Inventories, net 1,165 1,243    
Land 85 107    
Buildings 1,665 1,722    
Machinery and equipment 4,674 4,690    
Capitalized software 457 435    
Construction in progress 700 591    
Accumulated depreciation (4,347) (4,333)    
Property, net 3,234 3,212    
Pension 185 201    
Deferred income taxes 160 183    
Nonpension post retirement benefits 192 311    
Other 640 449    
Other assets 1,177 1,144    
Accrued income taxes 90 57    
Customer deposits 44 85    
Other 541 655    
Other Liabilities, Current 675 797    
Income taxes payable 33 40    
Nonpension postretirement benefits 22 22    
Other 428 399    
Other liabilities $ 483 $ 461    
v3.25.0.1
SUPPLEMENTAL FINANCIAL STATEMENT DATA - Allowance for doubtful accounts (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 28, 2024
Dec. 30, 2023
Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]      
Balance at beginning of year $ 16 $ 13 $ 15
Additions (reductions) charged to expense 4 5 4
Doubtful accounts charged to reserve (3) (2) (6)
Balance at end of year $ 17 $ 16 $ 13