L3HARRIS TECHNOLOGIES, INC. /DE/, 10-K filed on 2/12/2026
Annual Report
v3.25.4
COVER - USD ($)
12 Months Ended
Jan. 02, 2026
Feb. 06, 2026
Jun. 27, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Jan. 02, 2026    
Current Fiscal Year End Date --01-02    
Document Transition Report false    
Entity File Number 1-3863    
Entity Registrant Name L3HARRIS TECHNOLOGIES, INC.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 34-0276860    
Entity Address, Address Line One 1025 West NASA Boulevard    
Entity Address, City or Town Melbourne,    
Entity Address, State or Province FL    
Entity Address, Postal Zip Code 32919    
City Area Code 321    
Local Phone Number 727-9100    
Title of 12(b) Security Common Stock, par value $1.00 per share    
Trading Symbol LHX    
Security Exchange Name NYSE    
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    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 46,020,545,333
Entity Common Stock, Shares Outstanding   186,776,263  
Documents Incorporated by Reference
Portions of the registrant’s definitive Proxy Statement for the 2026 Annual Meeting of Shareholders scheduled to be held on May 11, 2026, which will be filed with the Securities and Exchange Commission within 120 days after the end of the registrant’s fiscal year ended January 2, 2026, are incorporated by reference into Part III of this Annual Report on Form 10-K to the extent described therein.
   
Entity Central Index Key 0000202058    
Amendment Flag false    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
v3.25.4
AUDIT INFORMATION
12 Months Ended
Jan. 02, 2026
Audit Information [Abstract]  
Auditor Name Ernst & Young LLP
Auditor Location Orlando, Florida
Auditor Firm ID 42
v3.25.4
CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Revenue      
Revenue   $ 21,325 $ 19,419
Cost of revenue      
Cost of revenue   (15,801) (14,306)
General and administrative expenses $ (3,430) (3,568) (3,313)
Impairment of goodwill and other assets (85) (38) (374)
Operating income 2,110 1,918 1,426
Non-service FAS pension income and other, net 419   338
Interest expense, net (597)   (543)
Income before income taxes 1,932 1,597 1,221
Income taxes (326) (85) (23)
Net income 1,606 1,512 1,198
Noncontrolling interests, net of tax 0 (10) 29
Net income attributable to L3Harris $ 1,606 $ 1,502 $ 1,227
Earnings per share attributable to common shareholders      
Basic (in dollars per share) $ 8.57 $ 7.91 $ 6.47
Diluted (in dollars per share) $ 8.53 $ 7.87 $ 6.44
Product      
Revenue      
Revenue $ 15,487 $ 15,134 $ 13,694
Cost of revenue      
Cost of revenue (11,252) (11,019) (9,711)
Services      
Revenue      
Revenue 6,378 6,191 5,725
Cost of revenue      
Cost of revenue $ (4,988) $ (4,782) $ (4,595)
v3.25.4
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 1,606 $ 1,512 $ 1,198
Other comprehensive income, net of tax:      
Foreign currency translation and other, net 97 (65) 50
Pension and other postretirement benefits (5) 290 40
Other comprehensive income 92 225 90
Comprehensive income 1,698 1,737 1,288
Noncontrolling interests, net of tax 0 (10) 29
Comprehensive income attributable to L3Harris $ 1,698 $ 1,727 $ 1,317
v3.25.4
CONSOLIDATED BALANCE SHEET - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Current assets    
Cash and cash equivalents $ 1,069 $ 615
Receivables, net 1,371 1,072
Contract assets 3,566 3,230
Inventories, net 1,219 1,330
Income taxes receivable 53 379
Other current assets 431 461
Assets of business held for sale 884 1,131
Total current assets 8,593 8,218
Non-current assets    
Property, plant and equipment, net 2,665 2,806
Goodwill 20,010 20,325
Intangible assets, net 6,509 7,639
Deferred income taxes 76 120
Other non-current assets 3,342 2,893
Total assets 41,195 42,001
Current liabilities    
Short-term debt 0 515
Accounts payable 2,461 2,005
Contract liabilities 2,262 2,142
Compensation and benefits 482 419
Other current liabilities 1,908 2,317
Liabilities of business held for sale 113 235
Total current liabilities 7,226 7,633
Non-current liabilities    
Long-term debt, net of current portion 10,443 11,081
Deferred income taxes 1,114 942
Other non-current liabilities 2,777 2,766
Total liabilities 21,560 22,422
Shareholders’ Equity:    
Common stock 187 190
Paid-in capital 15,117 15,558
Retained earnings 4,212 3,739
Accumulated other comprehensive income 119 27
Total shareholders’ equity 19,635 19,514
Noncontrolling interests 0 65
Total equity 19,635 19,579
Total liabilities and equity $ 41,195 $ 42,001
v3.25.4
CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Operating Activities      
Net income $ 1,606 $ 1,512 $ 1,198
Adjustments to reconcile to net cash provided by operating activities:      
Depreciation and amortization 1,224 1,289 1,166
Share-based compensation 113 97 89
Net periodic benefit income (330) (286) (275)
Share-based matching contributions under defined contribution plans 253 264 231
Impairment of goodwill and other assets 85 38 374
Deferred income taxes 206 174 (423)
(Increase) decrease in:      
Receivables, net (343) 128 124
Contract assets (437) (194) 62
Inventories, net 117 96 (182)
Other current assets 17 (29) (55)
Increase (decrease) in:      
Accounts payable 475 (90) 87
Contract liabilities 181 126 195
Compensation and benefits 70 (128) 38
Other current liabilities (423) 155 (88)
Income taxes 365 (383) (333)
Other operating activities (73) (210) (112)
Net cash provided by operating activities 3,106 2,559 2,096
Investing Activities      
Net cash paid for acquired businesses 0 0 (6,688)
Capital expenditures (424) (408) (449)
Proceeds from sales of businesses, net of cash divested 820 273 71
Other investing activities 11 (128) 45
Net cash provided by (used in) investing activities 407 (263) (7,021)
Financing Activities      
Proceeds from issuances of long-term debt, net 0 2,827 7,568
Repayments of long-term debt (618) (2,620) (3,170)
Change in commercial paper, maturities under 90 days, net (515) (567) 623
Proceeds from commercial paper, maturities over 90 days 0 688 1,181
Repayments of commercial paper, maturities over 90 days 0 (1,205) (205)
Repurchases of common stock (1,154) (554) (518)
Dividends paid (903) (886) (868)
Other financing activities 108 93 (17)
Net cash (used in) provided by financing activities (3,082) (2,224) 4,594
Effect of exchange rate changes on cash and cash equivalents 23 (17) 11
Net increase (decrease) in cash and cash equivalents 454 55 (320)
Cash and cash equivalents, beginning of period 615 560 880
Cash and cash equivalents, end of period $ 1,069 $ 615 $ 560
v3.25.4
CONSOLIDATED STATEMENT OF EQUITY - USD ($)
$ in Millions
Total
Common Stock
Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Income (Loss)
Noncontrolling Interests
Beginning balance at Dec. 30, 2022   $ 191 $ 15,677 $ 2,943 $ (288) $ 101
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net income and other       1,227   (37)
Other comprehensive income, net of tax $ 90       90  
Share-based compensation   2        
Share-based compensation and other, net     309      
Repurchases and retirement of common stock   (3) (433) (82)    
Cash dividends       (868)    
Ending balance at Dec. 29, 2023 $ 18,829 190 15,553 3,220 (198) 64
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Cash dividends (in dollars per share) $ 4.56          
Net income and other       1,501   1
Other comprehensive income, net of tax $ 225       225  
Share-based compensation   3        
Share-based compensation and other, net     460      
Repurchases and retirement of common stock (554) (3) (455) (96)    
Cash dividends       (886)    
Ending balance at Jan. 03, 2025 $ 19,579 190 15,558 3,739 27 65
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Cash dividends (in dollars per share) $ 4.64          
Derecognized with divestiture           (63)
Net income and other       1,606   (2)
Other comprehensive income, net of tax $ 92       92  
Share-based compensation   2        
Share-based compensation and other, net     478      
Repurchases and retirement of common stock   (5) (919) (230)    
Cash dividends       (903)    
Ending balance at Jan. 02, 2026 $ 19,635 $ 187 $ 15,117 $ 4,212 $ 119 $ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Cash dividends (in dollars per share) $ 4.80          
v3.25.4
SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
Jan. 02, 2026
Accounting Policies [Abstract]  
SIGNIFICANT ACCOUNTING POLICIES
NOTE 1: SIGNIFICANT ACCOUNTING POLICIES
Organization — L3Harris Technologies, Inc., together with its subsidiaries, is the Trusted Disruptor in the defense industry. With customers’ mission-critical needs in mind, we deliver end-to-end technology solutions connecting the space, air, land, sea and cyber domains in the interest of national security. We support customers in more than 100 countries, with our largest customers being various departments and agencies of the U.S. Government, their prime contractors and international allies. Our capabilities have defense and civil government applications, as well as commercial applications. As of January 2, 2026, we had approximately 45,000 employees.
Principles of Consolidation — Our Consolidated Financial Statements include the accounts of L3Harris Technologies, Inc. and its consolidated subsidiaries. As used in these Notes to the Consolidated Financial Statements, the terms “L3Harris,” “Company,” “we,” “our” and “us” refer to L3Harris Technologies, Inc. and its consolidated subsidiaries. Intercompany transactions and accounts have been eliminated.
Fiscal Year — Our fiscal year ends on the Friday nearest December 31. The fiscal years ended January 2, 2026 (“fiscal 2025”), January 3, 2025 (“fiscal 2024”) and December 29, 2023 (“fiscal 2023”) included 52 weeks, 53 weeks, and 52 weeks, respectively.
Use of Estimates — The preparation of financial statements in accordance with GAAP requires us to make estimates and assumptions that affect the amounts reported in the accompanying Consolidated Financial Statements and these Notes and related disclosures. These estimates and assumptions are based on experience and other information available prior to issuance of the accompanying Consolidated Financial Statements and these Notes. Materially different results can occur as circumstances change and additional information becomes known.
Reclassifications The classification of certain prior year amounts have been adjusted in our Consolidated Financial Statements and these Notes to conform to current year classifications.
Business Realignment — Effective in first quarter 2025, to better align our businesses, we transferred our FOS business from our IMS segment to our AR segment and adjusted our reporting accordingly. The historical results, discussion and presentation of our business segments as set forth in the accompanying Consolidated Financial Statements and these Notes reflect the impact of these changes for all periods presented in order to present segment information on a comparable basis. There is no impact on our previously reported consolidated statements of operations, balance sheets, statements of cash flows or statements of equity resulting from these changes.
Cash and Cash Equivalents — Cash and cash equivalents include cash at banks and temporary cash investments with a maturity of three or fewer months when purchased. These investments include accrued interest and are carried at the lower of cost or market.
Fair Value Measurements — We measure certain assets and liabilities at fair value on a recurring basis utilizing a three-level fair value hierarchy that prioritizes inputs based on market observability:
Level 1 — Quoted prices in active markets for identical assets or liabilities.
Level 2 — Observable inputs other than quoted prices included within Level 1, including: quoted prices for similar assets or liabilities in active or inactive markets; quoted prices for identical assets or liabilities in inactive markets; and inputs derived from or corroborated by observable market data.
Level 3 — Unobservable inputs with little or no market activity that are significant to the fair value of the assets or liabilities and reflect our assumptions about market participants’ pricing, using the best available information.
We utilize observable inputs whenever available. In certain instances, fair value is estimated using quoted market prices from external pricing services. We assess the methodologies of these services to ensure valuations reflect fair value, including net asset value (“NAV”). The NAV reported by an asset manager may be adjusted when sufficient evidence indicates NAV is not representative of fair value.
Fair Value of Businesses. For purposes of allocating goodwill to the disposal groups that represent a portion of a reporting unit, we determine the fair value of each disposal group based on the respective negotiated selling price, and the fair value of the retained businesses of the respective reporting unit based on a combination of market-based and income-based valuation techniques, utilizing quoted market prices and projected discounted cash flows. These fair value determinations are categorized as Level 3 in the fair value hierarchy due to their use of internal projections and unobservable measurement inputs. See Note 6: Goodwill and Intangible Assets in these Notes for additional information regarding the impairment of goodwill related to our business divestitures.
Accounts Receivable — We record receivables derived from contracts with customers at net realizable value and they generally do not bear interest. This value includes an allowance for estimated uncollectible accounts to reflect any losses anticipated on the accounts receivable balances which is charged to the provision for doubtful accounts. We calculate this allowance at inception based on expected loss over the life of the receivable. We consider historical write-offs by customer, level of past due accounts and economic status of the customer. A receivable is considered delinquent if it is unpaid after the term of the related invoice has expired. Write-offs are recorded at the time a customer receivable is deemed uncollectible. Our allowances for collection losses were $21 million as of both January 2, 2026 and January 3, 2025.
Contract Assets and Liabilities — The timing of revenue recognition, customer billings and cash collections results in contract assets and contract liabilities at the end of each reporting period. Contract assets mainly represent unbilled amounts typically resulting from revenue recognized exceeding amounts billed to customers for contracts utilizing the POC cost-to-cost revenue recognition method. Contract assets become receivables as we bill customers as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals, upon achievement of contractual milestones or upon deliveries and, in certain arrangements, the customer may defer payment of a portion of the contract price until contract completion. Contract assets are classified as current on our Consolidated Balance Sheet based on our contract operating cycle. Contract liabilities include advance payments and billings in excess of revenue recognized, including deferred revenue. Contract assets and liabilities are reported on a contract-by-contract basis at the end of each reporting period.
Contract assets related to amounts withheld by customers until contract completion are not considered a significant financing component of our contracts because the intent is to protect the customers from our failure to satisfactorily complete our performance obligations. Payments received from customers in advance of revenue recognition are not considered a significant financing component of our contracts because they are utilized to pay for contract costs within a one-year period or are requested by us to ensure the customers meet their payment obligations.
Inventories — Inventories are valued at the lower of cost (determined by average and first-in, first-out methods) or net realizable value. We regularly review inventory quantities on hand and record a provision for excess and obsolete inventory primarily based on our estimated forecast of product demand, anticipated end of product life and production requirements.
Property, Plant and Equipment — Property, plant and equipment, including software capitalized for internal use, is recorded at cost and depreciated on a reasonable and systematic basis, typically the straight-line method, over the estimated useful life of the asset. Estimated useful lives generally range as follows: buildings, including leasehold improvements, between 2 and 45 years; machinery and equipment between 2 and 10 years; and software capitalized for internal-use between 2 and 10 years. We review property, plant and equipment for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable.
Goodwill — We follow the acquisition method of accounting to record the assets and liabilities of acquired businesses at their estimated fair value at the date of acquisition. We initially record goodwill for the amount of consideration transferred that exceeds the acquisition-date fair value of net identifiable assets acquired.
We test goodwill for impairment at a level within the Company referred to as the reporting unit, which is our business segment level or one level below the business segment. Goodwill is tested for impairment annually as of the first business day of our fourth fiscal quarter, or under certain circumstances more frequently, such as when events or circumstances indicate there may be impairment. Such events or circumstances may include a significant deterioration in overall economic conditions, changes in the business climate of our industry, a decline in our market capitalization, operating performance indicators, competition, reorganizations of our business or the disposal of all or a portion of a reporting unit.
To test goodwill for impairment, we may perform both qualitative and quantitative assessments. If we elect to perform a qualitative assessment for a certain reporting unit, we evaluate events and circumstances impacting the reporting unit to determine the probability that goodwill is impaired. If we perform a quantitative assessment for a
certain reporting unit, we calculate the fair value of that reporting unit and compare the fair value to the reporting unit’s net book value. We estimate fair values of our reporting units based on projected cash flows, and sales and/or earnings multiples applied to the latest twelve months’ sales and earnings of our reporting units. Projected cash flows are based on our best estimate of future revenues, operating costs and balance sheet metrics reflecting our view of the financial and market conditions of the underlying business; and the resulting cash flows are discounted using an appropriate discount rate that reflects the risk in the forecasted cash flows. Revenue and earnings multiples are based on current multiples of revenues and earnings for similar businesses, and based on revenue and earnings multiples paid for recent acquisitions of similar businesses made in the marketplace. We then assess whether any implied control premium, based on a comparison of fair value based purely on our stock price and outstanding shares with fair value determined by using all of the above-described models, is reasonable.
If we determine it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount, we measure any impairment loss by comparing the fair value of that reporting unit to its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, goodwill is considered impaired, and an impairment loss is recognized in an amount equal to that excess.
Intangible Assets — Our finite-lived intangible assets are amortized to expense over their applicable useful lives, either according to the underlying economic benefit as reflected by future net cash inflows or on a straight-line basis depending on the nature of the asset, generally ranging between 3 to 20 years. We review finite-lived intangible assets for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. We evaluate the recoverability of such assets based on the expectations of undiscounted cash flows from such assets. If the sum of the expected future undiscounted cash flows is less than the carrying amount of the asset, a loss is recognized for the difference between the fair value and the carrying amount.
Our most significant finite-lived intangible asset is customer relationships that are established through written customer contracts (i.e., revenue arrangements). The fair value for customer relationships is determined, as of the date of acquisition, based on estimates and judgments regarding expectations for the estimated future after-tax earnings and cash flows arising from the follow-on revenues expected from the customer relationships over the estimated lives, including the probability of expected future contract renewals and revenues, less a contributory assets charge, all of which is discounted to present value.
Indefinite-lived intangible assets are tested annually for impairment, or under certain circumstances, more frequently, such as when events or circumstances indicate there may be an impairment. This testing compares the fair value of the asset to its carrying amount, and, when appropriate, the carrying amount of these assets is reduced to its fair value.
Leases — At contract inception, we evaluate whether an arrangement is or contains a lease. Leases with terms of twelve months or less are accounted for under the short-term lease practical expedient and are expensed as incurred in the “Cost of revenue” and “General and administrative expenses” line items in our Consolidated Statement of Operations. For leases with terms greater than twelve months, we determine the lease classification (operating or finance) at the lease commencement date and recognize the related right-of-use (“ROU”) asset and lease liability on our Consolidated Balance Sheet. ROU assets for operating and finance leases are included as a component of the “Other non-current assets” and “Property, plant and equipment, net” line items, respectively. The current portion of the related lease liability is included as a component of the “Other current liabilities” line item, and the non-current portion is included as a component of the “Other non-current liabilities” and “Long-term debt, net of current portion” line items, for operating and finance leases, respectively.
ROU assets and lease liabilities are initially measured at the present value of future lease payments, which primarily consist of base rent. The majority of our leases do not provide an implicit rate that is readily available, therefore the present value of future lease payments is determined using our incremental borrowing rate at the lease commencement date. The expected lease term includes periods covered by options to extend or terminate the lease when it is reasonably certain that such options will be exercised.
Certain lease payments vary based on changes in market indices. These variable lease costs are expensed as incurred and included in the “Cost of revenue” and “General and administrative expenses” line items in our Consolidated Statement of Operations. As a practical expedient, we account for lease and non-lease components as a single lease component. Variable non-lease components are excluded from the measurement of lease payments used to determine the ROU asset and lease liability.
Operating lease cost and finance lease amortization are recognized on a straight-line basis over the expected lease term and included in the “Cost of revenue” and “General and administrative expenses” line items in our
Consolidated Statement of Operations. Interest expense related to finance lease liabilities is recognized in the “Interest expense, net” line item in our Consolidated Statement of Operations.
Investments — We hold certain investments in companies that align with our strategic business objectives, including advancing capabilities, market access, and technology development. These investments, consisting of equity method investments and equity interest investments, are included as a component of the “Other non-current assets” line item in our Consolidated Balance Sheet. Any impairment charges recognized on our investments are included in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations.
Equity Method Investments. As of January 2, 2026 and January 3, 2025, our equity method investments were $88 million and $62 million, respectively. Investments where we have significant influence, but not control (typically 20% to 50% ownership), are recorded at cost and adjusted for our share of the investee’s earnings or losses, with dividends received reducing the carrying value of our investment. Adjustments are recognized in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations. We evaluate these investments for other-than-temporary impairment when events or circumstances indicate the carrying amount may not be recoverable.
Equity Interest Investments. As of January 2, 2026 and January 3, 2025, our equity interest investments were $82 million and $55 million, respectively. These investments are accounted for under ASC 321 and measured at fair value or, when fair value is not readily determinable, under the measurement alternative at cost adjusted for observable price changes or impairment. Changes in fair value and measurement alternative adjustments are recognized in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations. We evaluate these investments for impairment when indicators of a decline in value arise.
Income Taxes — We follow the asset and liability method of accounting for income taxes. We record deferred tax assets and liabilities for differences between the tax basis of assets and liabilities and amounts reported in our Consolidated Balance Sheet, as well as operating loss and tax credit carryforwards. We follow specific and detailed guidelines in each tax jurisdiction regarding the recoverability of any tax assets recorded on the balance sheet and provide necessary valuation allowances as required. We regularly review our deferred tax assets for recoverability based on historical taxable income, projected future taxable income, the expected timing of the reversals of existing temporary differences and tax planning strategies.
We have elected to account for tax on Global Intangible Low-Taxed Income as a current-period expense when incurred.
Foreign Currency Translation — Assets and liabilities of international subsidiaries that use local currency as the functional currency, are translated at current rates of exchange and income and expense items are translated at the weighted average exchange rate for the year. The resulting translation adjustments are recorded as a component of the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet.
Share-Based Compensation — We measure compensation cost for all share-based awards (including employee stock options) at fair value and recognize cost over the vesting period, with forfeitures recognized as they occur. It is our practice to issue shares when options are exercised. Share-based compensation expense is recognized in the “Cost of revenue” and “General and administrative expenses” line items in our Consolidated Statement of Operations.
Share Repurchases — Repurchased common shares are permanently retired. As we repurchase our common shares, we reduce common stock for the par value and allocate any excess purchase price over par value to paid-in capital and retained earnings.
Revenue Recognition — We account for a contract when it has approval and commitment from all parties, the rights and payment terms of the parties can be identified, the contract has commercial substance and the collectability of the consideration, or transaction price, is probable. Our contracts are often subsequently modified to include changes in specifications, requirements or price that may create new or change existing enforceable rights and obligations. We do not account for contract modifications (including unexercised options) or follow-on contracts until they meet the requirements noted above to account for a contract.
We categorize revenue and costs for performance obligations to provide tangible goods as “product” and revenue and costs for performance obligations to provide services for which the principal result is not to produce anything tangible as “service.” In instances where a single performance obligation requires us to deliver products and perform services, we derive the product and service categories presented in our financial statements based upon the predominant nature of the performance obligation. In these cases, we classify the revenue and costs from the entire performance obligation based on the nature of the overall promise made to the customer.
At the inception of each contract, we evaluate the promised products and services to determine whether the contract should be accounted for as having one or more performance obligations. A performance obligation is a promise to transfer a distinct product or service to a customer and represents the unit of accounting for revenue recognition. A substantial majority of our revenue is derived from long-term development and production contracts involving the design, development, manufacture or modification of defense products and related services according to the customers’ specifications. Due to the highly interdependent and interrelated nature of the underlying products and services and the significant service of integration that we provide, which often results in the delivery of multiple units, we account for these contracts as one performance obligation. For contracts that include both development/production and follow-on support services (for example, operations and maintenance), we generally consider the follow-on services distinct in the context of the contract and account for them as separate performance obligations. Additionally, we recognize revenue from contracts to provide multiple distinct products to a customer for which the products can readily be sold to other customers based on their commercial nature and, accordingly, these products are accounted for as separate performance obligations.
Shipping and handling costs incurred after control of a product has transferred to the customer (for example, in free on board shipping arrangements) are treated as fulfillment costs and, therefore, are not accounted for as separate performance obligations. Also, we record taxes collected from customers and remitted to governmental authorities on a net basis such that they are excluded from revenue.
As noted above, our contracts are often subsequently modified to include changes in specifications, requirements or price. Depending on the nature of the modification, we consider whether to account for the modification as an adjustment to the existing contract or as a separate contract. Often, the deliverables in our contract modifications are not distinct from the existing contract due to the significant integration and interrelated tasks provided in the context of the contract. Therefore, such modifications are accounted for as if they are part of the existing contract, and we may be required to recognize a cumulative catch-up adjustment to revenue at the date of the contract modification.
We determine the transaction price for each contract based on our best estimate of the consideration we expect to receive, which includes assumptions regarding variable consideration such as award and incentive fees. These variable amounts are generally awarded upon achievement of certain negotiated performance metrics, program milestones or cost targets and can be based upon customer discretion. We include such estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. We estimate variable consideration primarily using the most likely amount method.
For contracts with multiple performance obligations, we allocate the transaction price to each performance obligation based on the relative standalone selling price of the product or service underlying each performance obligation. The standalone selling price represents the amount for which we would sell the product or service to a customer on a standalone basis (i.e., not sold as a bundle with any other products or services). Our contracts with the U.S. Government, including foreign military sales contracts, are subject to the FAR and the prices of our contract deliverables are typically based on our estimated or actual costs plus appropriate margin. As a result, the standalone selling prices of the products and services in these contracts are typically equal to the selling prices stated in the contract, thereby eliminating the need to allocate (or reallocate) the transaction price to the multiple performance obligations. In our non-U.S. Government contracts, we also generally use the expected cost plus margin approach to determine standalone selling price. In addition, we determine standalone selling price for certain contracts that are commercial in nature based on observable selling prices.
We recognize revenue for each performance obligation when (or as) the performance obligation is satisfied by transferring control of the promised products or services underlying the performance obligation to the customer. The transfer of control can occur over time or at a point in time. A significant portion of our business is derived from development and production contracts. Revenue and profit related to development and production contracts are generally recognized over time, typically using the POC cost-to-cost method of revenue recognition, whereby we measure our progress towards completion of the performance obligation based on the ratio of costs incurred to date to estimated costs at completion under the contract. Because costs incurred represent work performed, we believe this method best depicts the transfer of control of the asset to the customer. Under the POC cost-to-cost method of revenue recognition, a single estimated profit margin is used to recognize profit for each performance obligation over its period of performance. To a lesser extent, we also recognize revenue from contracts to provide multiple distinct products to a customer that are commercial in nature and can readily be sold to other customers. These performance obligations do not meet the criteria listed below to recognize revenue over time; therefore, we recognize revenue at a point in time, generally when the products are received and accepted by the customer.
Point-in-Time Revenue Recognition. Our performance obligations are satisfied at a point in time unless they meet at least one of the following criteria, in which case they are satisfied over time:
The customer simultaneously receives and consumes the benefits provided by our performance as we perform;
Our performance creates or enhances an asset (for example, work in process) that the customer controls as the asset is created or enhanced; or
Our performance does not create an asset with an alternative use to us and we have an enforceable right to payment for performance completed to date.
Over Time Revenue Recognition. For U.S. Government development and production contracts, there is generally a continuous transfer of control of the asset to the customer as it is being produced based on FAR clauses in the contract that provide the customer with lien rights to work in process and allow the customer to unilaterally terminate the contract for convenience, pay us for costs incurred plus a reasonable profit and take control of any work in process. This also typically applies to our contracts with prime contractors for U.S. Government development and production contracts, when the above-described FAR clauses are flowed down to us by the prime contractors.
Our non-U.S. Government development and production contracts, including international direct commercial contracts and U.S. contracts with state and local agencies, utilities, commercial and transportation organizations, often do not include the FAR clauses described above. However, over time revenue recognition is typically supported either through our performance creating or enhancing an asset that the customer controls as it is created or enhanced or based on other contractual provisions or relevant laws that provide us with an enforceable right to payment for our work performed to date plus a reasonable profit if our customer were permitted to and did terminate the contract for reasons other than our failure to perform as promised.
For performance obligations to provide services that are satisfied over time, we recognize revenue either on a straight-line basis, the POC cost-to-cost method or based on the right-to-invoice method (i.e., based on our right to bill the customer), depending on which method best depicts transfer of control to the customer.
Cost-Type Contracts. Our U.S. Government cost-type contracts provide for the reimbursement of allowable costs plus payment of a fee and fall into three basic types: (i) cost-plus fixed-fee contracts, which provide for payment of a fixed fee irrespective of the final cost of performance; (ii) cost-plus incentive-fee contracts, which provide for payment of a fee that may increase or decrease, within specified limits, based on actual results compared with contractual targets relating to factors such as cost, performance and delivery schedule; and (iii) cost-plus award-fee contracts, which provide for payment of an award fee determined at the customer’s discretion based on our performance against pre-established performance criteria. Under our U.S. Government cost-type contracts, we are reimbursed periodically for allowable costs and are paid a portion of the fee based on contract progress. Some costs are partially or wholly unallowable for reimbursement by statute or regulation. Examples include certain merger and acquisition costs, lobbying costs, charitable contributions, interest expense, financing costs and certain litigation defense costs.
Fixed-Price Contracts. Our U.S. Government fixed-price contracts are either firm fixed-price contracts or fixed-price incentive contracts. Under our U.S. Government firm fixed-price contracts, we agree to perform a specific scope of work or sell a specific product for a fixed price and, as a result, benefit from cost savings or carry the burden of cost overruns. Under our U.S. Government fixed-price incentive contracts, we share with the U.S. Government both savings accrued for performance at less than target cost as well as costs incurred in excess of target cost up to a negotiated ceiling price, which is higher than the target cost, but carry the entire burden of costs exceeding the negotiated ceiling price. Under such incentive contracts, profit may also be adjusted up or down depending on whether specified performance objectives are met. Under our U.S. Government firm fixed-price and fixed-price incentive contracts, we generally receive either milestone payments totaling 100% of the contract price or monthly progress payments in amounts equaling 80% of costs incurred under the contract. The remaining amounts, including profits or incentive fees, are billed upon delivery and final acceptance of end items and deliverables under the contract.
Our production contracts are mainly fixed-price contracts and development contracts are generally cost-type contracts, although we have some fixed-price development contracts. Time-and-material contracts are considered fixed-price contracts as they specify a fixed hourly rate for each labor hour charged.
Contract Estimates. Under the POC cost-to-cost method of revenue recognition, a single estimated profit margin is used to recognize profit for each performance obligation over its period of performance. Recognition of profit on a contract requires estimates of the total cost at completion and transaction price and the measurement of progress
towards completion. Due to the long-term nature of many of these contracts, developing the estimated total cost at completion and total transaction price often requires judgment. Factors that must be considered in estimating the cost of the work to be completed include the nature and complexity of the work to be performed, subcontractor performance and the risk and impact of delayed performance. Factors that must be considered in estimating the total transaction price include contractual cost or performance incentives (such as incentive fees, award fees and penalties) and other forms of variable consideration, as well as our historical experience and our expectation for performance on the contract.
At the outset of each contract, we gauge its complexity and perceived risks and establish an estimated total cost at completion in line with these expectations. We follow a standard EAC process in which we review the progress and performance on our ongoing contracts. If we successfully retire risks associated with the technical, schedule and cost aspects of a contract, we may lower our estimated total cost at completion commensurate with the retirement of these risks. Conversely, there are many reasons estimated contract costs can increase, including: (i) supply chain disruptions, inflation and labor issues; (ii) design or other development challenges; and (iii) program execution challenges (including from technical schedule or quality issues and other performance concerns). Additionally, as the contract progresses, our estimates of total transaction price may increase or decrease if, for example, we receive incentive or award fees that are higher or lower than expected.
When changes in estimated total costs at completion or in estimated total transaction price are determined, the related impact on operating income is recognized on a cumulative basis. EAC adjustments represent the cumulative effect of the changes from current and prior periods; revenue and operating margins in future periods are recognized as if the revised estimates had been used since contract inception. Any anticipated losses on these contracts are fully recognized in the period in which the losses become evident.
Net EAC adjustments had the following impact to earnings for the periods presented:
Fiscal Year
(In millions, except per share amounts)202520242023
Revenue$212 $210 $118 
Operating income47 39 (85)
Net income(1)
35 29 (63)
Diluted EPS0.19 0.15 (0.33)
______________
(1)Based on a 25 percent federal and state statutory tax rate.
Bill-and-Hold Arrangements. For certain contracts, the finished product may temporarily be stored at our location under a bill-and-hold arrangement. Revenue is recognized on bill-and-hold arrangements at the point in time when the customer obtains control of the product and all of the following criteria have been met: the arrangement is substantive (for example, the customer has requested the arrangement); the product is identified separately as belonging to the customer; the product is ready for physical transfer to the customer; and we do not have the ability to use the product or direct it to another customer. In determining when the customer obtains control of the product, we consider certain indicators, including whether we have a present right to payment from the customer, whether title and/or significant risks and rewards of ownership have transferred to the customer and whether customer acceptance has been received (in the case of arrangements with customer acceptance provisions).
Contractual Backlog. Contractual backlog, which is the equivalent of our remaining performance obligations, represents the future revenue we expect to recognize as we perform on our current contracts. Contractual backlog comprises both funded backlog (i.e., firm orders for which funding is authorized or appropriated) and unfunded backlog (i.e., orders for which funds have not been appropriated and/or incrementally funded). Contractual backlog excludes unexercised contract options and potential orders under ordering-type contracts, such as IDIQ contracts.
As of January 2, 2026, our contractual backlog was $38.7 billion, of which $26.9 billion was funded backlog. We expect to recognize approximately 45% of the revenue associated with such contractual backlog by the end of fiscal 2026 and approximately 70% by the end of fiscal 2027, with the remainder to be recognized thereafter. As of January 3, 2025, our contractual backlog was $34.2 billion, of which $23.3 billion was funded backlog.
Retirement Benefits — The funded or unfunded status of each defined benefit plan is recorded in our Consolidated Balance Sheet. Funded status is derived by subtracting the respective year-end values of the PBO from the fair value of plan assets. Actuarial gains and losses and prior service credits and costs are recorded, net of tax, in the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet until they are
amortized as a component of net periodic benefit income in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations.
The determination of the PBO and the recognition of net periodic benefit income related to defined benefit plans depend on various assumptions, including discount rates, expected return on plan assets, the rate of future compensation increases, mortality, termination and health care cost trend rates. We develop each assumption using relevant Company experience in conjunction with market-related data. Actuarial assumptions are reviewed annually with third-party consultants and adjusted as appropriate. For the recognition of net periodic benefit income, we use a market-related value of plan assets to calculate the expected return on plan assets. The market-related value of plan assets is based on yearly average asset values at the measurement date over the last five years, with investment gains or losses to be phased in over five years. Net actuarial gains and losses are amortized to the net periodic benefit income using the corridor approach, where the net gains and losses in excess of 10% of the greater of the PBO or the market-related value of plan assets are amortized for each plan over the estimated future life expectancy or, if applicable, the average remaining service period of the plan’s active participants. The fair value of plan assets is determined based on market prices or estimated fair value at the measurement date. The measurement date for valuing defined benefit plan assets and obligations is the end of the month closest to our fiscal year end.
Environmental Expenditures — We generally capitalize environmental expenditures that increase the life or efficiency of property or that reduce or prevent environmental contamination. Environmental expenses related to the investigation and remediation of environmental media, including water, soil, soil vapor, air, and structures, as well as associated legal fees, regulatory oversight fees, and other remedial activities, are accrued for existing conditions from past or current operations.
Accruals are recorded on a site-by-site basis when it is probable that a liability has been incurred and the amount can be reasonably estimated based on current law and existing technologies. Relevant factors in estimating potential liabilities include site-specific conditions, incomplete information regarding particular sites and other potentially responsible parties, uncertainty regarding the extent of investigation or remediation, our share of liability, the selection of alternative remedial approaches, changes in environmental standards and regulatory requirements, probable insurance proceeds, cost-sharing agreements with other parties, and potential indemnification from successor or predecessor owners of these sites.
Accruals are reviewed at least annually and updated for progress in investigation and remediation efforts and changes in facts or legal circumstances. When the timing and amount of future cash payments are fixed or reliably determinable, such cash flows are generally discounted in estimating the accrual. Our estimated environmental liabilities are included in the “Other current liabilities” and “Other non-current liabilities” line items in our Consolidated Balance Sheet.
Some environmental costs are eligible for future recovery in the pricing of our products and services to the U.S. Government. When recovery is considered probable under applicable regulations, we record an asset for the recoverable portion of these reserves, included in the “Other current assets” and “Other non-current assets” line items in our Consolidated Balance Sheet.
EPS — EPS is calculated as net income attributable to common shareholders divided by our weighted-average number of basic or diluted common shares outstanding. Potential dilutive common shares primarily consist of employee stock options, RSUs and PSUs.
Business Segments — We evaluate each of our business segments based on its operating income or loss. Intersegment revenues are generally transferred at cost to the buying segment, and the sourcing segment recognizes a profit that is eliminated. The elimination of intersegment revenues is included in the “Intersegment” line item in Note 14: Business Segments in these Notes. Corporate expenses are primarily allocated to our business segments using an allocation methodology prescribed by U.S. Government regulations for government contractors. The “Unallocated corporate items” line item in Note 14: Business Segments in these Notes represents the portion of corporate expenses that are not included in management’s evaluation of segment operating performance or elimination of intersegment profits.
FAS/CAS Operating Adjustment We calculate and allocate a portion of our defined benefit plan costs to our U.S. Government contracts in accordance with CAS. However, our Consolidated Financial Statements require we calculate our defined benefit plan costs (net periodic benefit income) in accordance with FAS requirements. The difference between CAS pension cost and the service cost component of net periodic benefit income (“FAS pension service cost”) is reflected in the FAS/CAS operating adjustment, which is included as a component of the

“Unallocated corporate items” item in
Note 14: Business Segments in these Notes.
Fiscal Year
(In millions)202520242023
FAS pension service cost$(26)$(36)$(35)
Less: CAS pension cost(36)(64)(145)
FAS/CAS operating adjustment$10 $28 $110 
The non-service cost component of net periodic benefit income is included in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations. See Note 9: Retirement Benefits in these Notes for additional information regarding our defined benefit plans and composition of net periodic benefit income.
R&D — Company-funded R&D costs are expensed as incurred and are included in the “General and administrative expenses” line item in our Consolidated Statement of Operations. These costs were $536 million, $515 million and $480 million in fiscal 2025, 2024, and 2023, respectively.
Customer-funded R&D costs are incurred pursuant to contractual arrangements, principally U.S. Government-sponsored contracts requiring us to provide a capability meeting certain defined performance or other specifications (such as designs), and such contractual arrangements are accounted for principally by the POC cost-to-cost revenue recognition method. Customer-funded R&D is included in the “Revenue” and “Cost of revenue” line items in our Consolidated Statement of Operations.
Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”) which requires disaggregated income tax disclosures on an annual basis, including information on our effective income tax rate reconciliation and income taxes paid. ASU 2023-09 is effective for annual reporting periods beginning after December 15, 2024, and may be applied prospectively or retrospectively. We adopted this standard in fiscal 2025 and applied the provisions prospectively to our income tax disclosures. See Note 7: Income Taxes in these Notes for further information. The adoption of ASU 2023-09 did not have any impact on our operating results, financial position, or cash flows.
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”) which requires disclosure, in the notes to financial statements, of specified information about certain costs and expenses included in each expense caption on the face of the income statement at interim and annual reporting periods. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and should be applied either prospectively to financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the financial statements. We are evaluating the impact of ASU 2024-03 and expect the standard will only impact our disclosures with no material impact on our operating results, financial position, or cash flows.
In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), which removes references to prescriptive and sequential development stages, requiring companies to capitalize internal-use software costs when management commits to funding the software project and it is probable the project will be completed. ASU 2025-06 is effective for annual and interim reporting periods beginning after December 15, 2027, and can be applied prospectively, modified prospective, or retrospectively. We are currently evaluating the potential impact of adopting ASU 2025-06 on our operating results, financial position, and cash flows.
In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities (“ASU 2025-10”), to establish guidance on the recognition, measurement, and presentation of government grants received by business entities. ASU 2025-10 is effective for annual and interim reporting periods after December 15, 2028, and can be applied prospectively, modified prospectively, or retrospectively. We are currently evaluating the potential impact of adopting ASU 2025-10 on our operating results, financial position, and cash flows.
In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (“ASU 2025-11”), to clarify the interim reporting requirements by improving navigability of Topic 270 and more clearly specifying what disclosures are required in an interim reporting period. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and can be applied prospectively or retrospectively to any or all prior periods presented in the condensed consolidated financial
statements. We are currently evaluating the potential impact of adopting ASU 2025-11 on our operating results, financial position, and cash flows.
v3.25.4
EARNINGS PER SHARE
12 Months Ended
Jan. 02, 2026
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
NOTE 2: EARNINGS PER SHARE
The weighted-average number of shares outstanding used to compute basic and diluted EPS are as follows:
Fiscal Year
(In millions)202520242023
Basic weighted-average common shares outstanding187.4 189.8 189.6 
Impact of dilutive share-based awards1.0 0.9 1.0 
Diluted weighted-average common shares outstanding188.4 190.7 190.6 
Anti-dilutive share-based awards excluded from diluted EPS were 2.0 million, 3.3 million and 3.7 million in fiscal 2025, 2024 and 2023, respectively.
v3.25.4
CONTRACT ASSETS AND LIABILITIES
12 Months Ended
Jan. 02, 2026
Revenue from Contract with Customer [Abstract]  
CONTRACT ASSETS AND LIABILITIES
NOTE 3: CONTRACT ASSETS AND LIABILITIES
Contract assets and liabilities are summarized below:
(In millions)January 2, 2026January 3, 2025
Contract assets
$3,566 $3,230 
Contract liabilities, current
(2,262)(2,142)
Contract liabilities, non-current(1)
(108)(91)
Net contract assets$1,196 $997 
_______________
(1)Included as a component of the “Other non-current liabilities” line item in our Consolidated Balance Sheet.
Contract assets and liabilities as of January 2, 2026 and January 3, 2025 were primarily impacted by the timing of contractual billing milestones. In fiscal 2025, 2024 and 2023, we recognized revenue of $1,683 million, $1,433 million and $1,247 million, respectively, related to contract liabilities that were outstanding at the end of the respective prior fiscal year.
v3.25.4
INVENTORIES, NET
12 Months Ended
Jan. 02, 2026
Inventory Disclosure [Abstract]  
INVENTORIES, NET
NOTE 4: INVENTORIES, NET
Inventories, net are summarized below:
(In millions)January 2, 2026January 3, 2025
Finished products$243 $211 
Work in process291 332 
Materials and supplies685 787 
Inventories, net$1,219 $1,330 
v3.25.4
PROPERTY, PLANT AND EQUIPMENT, NET
12 Months Ended
Jan. 02, 2026
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET
NOTE 5: PROPERTY, PLANT AND EQUIPMENT, NET
Property, plant and equipment, net, are summarized below:
(In millions)January 2, 2026January 3, 2025
Land$140 $182 
Software capitalized for internal use886 795 
Buildings1,669 1,633 
Machinery and equipment3,171 3,032 
Property, plant and equipment
5,866 5,642 
Accumulated depreciation and amortization(3,201)(2,836)
Property, plant and equipment, net(1)
$2,665 $2,806 
_______________
(1)    In connection with the pending divestiture of the Space Technology disposal group, $115 million of property, plant and equipment, net was reclassified to held for sale in our Consolidated Balance Sheet as of January 2, 2026.
Depreciation and amortization expense related to property, plant and equipment was $453 million, $429 million and $389 million in fiscal 2025, 2024 and 2023, respectively.
v3.25.4
GOODWILL AND INTANGIBLE ASSETS
12 Months Ended
Jan. 02, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND INTANGIBLE ASSETS
NOTE 6: GOODWILL AND INTANGIBLE ASSETS
Goodwill
Changes in the carrying amount of goodwill, by business segment, were as follows:
(In millions)CSIMSSASARTotal
Balance as of December 29, 2023$4,940 $6,564 $6,110 $2,365 $19,979 
Goodwill increase from acquisitions(1)
— — — 537 537 
Goodwill decrease from divestitures(2)
— — (79)(50)(129)
Impairment of goodwill
— — (14)— (14)
Currency translation adjustments(2)(28)(18)— (48)
Balance as of January 3, 2025 pre-realignment4,938 6,536 5,999 2,852 20,325 
Reallocation of goodwill in business realignment(3)
— (114)— 114 — 
4,938 6,422 5,999 2,966 20,325 
Assets of business held for sale
— (120)— (165)(285)
Impairment of goodwill
— — — (85)(85)
Currency translation adjustments— 24 31 — 55 
Balance as of January 2, 2026$4,938 $6,326 $6,030 $2,716 $20,010 
_______________
(1)    Goodwill recognized in connection with the Aerojet Rocketdyne Holdings, Inc. (“AJRD”) acquisition. See Note 13: Acquisitions and Divestitures in these Notes for further information.
(2)    SAS: Goodwill (net of impairment) derecognized in connection with the Antenna disposal group divestiture. See discussion under “Goodwill Impairments" below. AR: Goodwill derecognized in connection with the AOT disposal group divestiture.
(3)    See discussion under “Reallocation of Goodwill in Business Realignments" below.

Accumulated impairment losses are summarized below:
(In millions)January 2, 2026January 3, 2025
CS$355 $355 
IMS(1)
195 954 
SAS80 80 
AR(2)
257 172 
Accumulated impairment losses$887 $1,561 
_______________
(1)    Decrease of $759 million in connection with the CAS disposal group divestiture. See Note 13: Acquisitions and Divestitures in these Notes for further information.
(2)    Increase due to $85 million impairment recognized in connection with the Space Technology disposal group pending divestiture. See discussion under “Goodwill Impairments" below.

Reallocation of Goodwill in Business Realignments. To better align our businesses, we adjusted our reporting within our business segments and goodwill reporting units as follows:
Fiscal 2025. We transferred our FOS business from our IMS segment (within the TSS and DE reporting unit) to our AR segment (also a reporting unit) and adjusted our reporting accordingly. In connection with the realignment, goodwill of $114 million, net of accumulated impairment losses of $172 million, was allocated to FOS on a relative fair value basis. Given the economic similarities of FOS and the businesses of our AR reporting unit, all FOS goodwill was absorbed into the existing AR reporting unit. Immediately before and after the realignment, we performed qualitative impairment assessments under our former and new reporting unit structure. These assessments indicated no impairment existed either before or after the realignment.
Fiscal 2024. We realigned our Electro Optical and Maritime sectors in our IMS segment, which are also reporting units, splitting Electro Optical into two sectors, Global Optical Systems and DE, and moving one Electro Optical business to the Maritime sector. Global Optical Systems and DE represent one reporting unit. Immediately before
and after the realignment, we performed a quantitative impairment assessment under our former and new reporting unit structure. These assessments indicated no impairment existed either before or after the realignment.
Goodwill Impairments. We assess goodwill for impairment annually or under certain circumstances more frequently, such as when events or circumstances indicate there may be impairment.
Fiscal 2025. As further discussed in Note 13: Acquisitions and Divestitures in these Notes, during fourth quarter 2025, we entered into an agreement with a third party to sell a controlling interest in our Space Technology disposal group, a newly established technology company, consisting of our SPPS business, reported in our AR segment (also a reporting unit), and the SA&C business, reported in our IMS segment (within the TSS and DE reporting unit). In connection with the transaction, goodwill of $250 million and $120 million was allocated to the SPPS business and SA&C business, respectively, on a relative fair value basis.
In connection with the preparation of our financial statements for fiscal 2025, we performed quantitative impairment assessments on goodwill assigned to the SPPS business and SA&C business and qualitative impairment assessments on the goodwill assigned to the retained businesses of the AR and TSS and DE reporting units. As a result of these tests, we determined that the fair value of the SPPS business was below its carrying value and accordingly recorded a non-cash charge for impairment of $85 million, which is included in the “Impairment of goodwill and other assets” line item in our Consolidated Statement of Operations. Our assessments for the SA&C business and retained businesses of the AR and TSS and DE reporting units indicated no impairment existed.
Fiscal 2024. On May 31, 2024, we completed the divestiture of Antenna disposal group. As the Antenna disposal group represents the disposal of a portion of the SAS reporting unit, which is also the SAS segment, we assigned $93 million of goodwill to the Antenna disposal group on a relative fair value basis. In connection with the preparation of our financial statements for the quarter and two quarters ended June 28, 2024, we performed a quantitative impairment assessment on goodwill assigned to the Antenna disposal group and a qualitative impairment assessment on the goodwill assigned to the retained businesses of the reporting unit. As a result of these tests, we determined that the fair value of the Antenna disposal group was below its carrying value and accordingly recorded a non-cash charge for impairment of $14 million included in the “Impairment of goodwill and other assets” line item in our Consolidated Statement of Operations.
Fiscal 2023. On November 27, 2023, we entered into a definitive agreement to sell our CAS disposal group, which includes both the CTS and Commercial Aviation reporting units. In connection with the preparation of our financial statements for fiscal 2023, we evaluated the facts and circumstances which impacted the agreed upon selling price of the CAS disposal group and identified interim indicators of impairment within both reporting units subsequent to our annual impairment testing date of October 2, 2023. Specifically, supply chain-related operational challenges which negatively impact cash flows over the short-term forecast period were assessed in combination with our long-term portfolio shaping strategy to dispose of non-core businesses. As a result, we performed quantitative impairment tests for both reporting units as of November 27, 2023, utilizing an income approach aligned to market prices for the two reporting units, as specified in the definitive agreement. As a result of these tests, we determined that the fair value of the CTS reporting unit was above carrying value, while the fair value of the Commercial Avionics reporting unit was below its carrying value, and concluded goodwill related to the Commercial Aviation reporting unit was impaired. Therefore we recorded a non-cash charge for impairment of $296 million associated with the Commercial Aviation reporting unit in the “Impairment of goodwill and other assets” line item in our Consolidated Statement of Operations. For additional information on the CAS disposal group, see Note 13: Acquisitions and Divestitures in these Notes.
Intangible Assets
Intangible assets, net, are summarized below:
 January 2, 2026January 3, 2025
(In millions)Gross Carrying
Amount
Accumulated
Amortization
Net Carrying Amount Gross Carrying
Amount
Accumulated
Amortization
Net Carrying Amount
Customer relationships(1)
$8,329 $(4,031)$4,298 $8,817 $(3,470)$5,347 
Developed technologies(1)
849 (544)305 849 (482)367 
Trade names(1)
175 (75)100 185 (64)121 
Other(3)(2)
Total finite-lived intangible assets(2)
9,359 (4,653)4,706 9,854 (4,018)5,836 
Trade name(1)
1,803 — 1,803 1,803 — 1,803 
Intangible assets, net$11,162 $(4,653)$6,509 $11,657 $(4,018)$7,639 
_______________
(1)Includes acquisition-related intangibles that benefit the entire Company. As such, these assets and associated amortization are reported at Corporate.
(2)In connection with the pending divestiture of the Space Technology disposal group, $373 million of finite-lived intangibles assets were reclassified to held for sale in our Consolidated Balance Sheet as of January 2, 2026.

Amortization expense for intangible assets was $770 million, $853 million and $779 million in fiscal 2025, 2024 and 2023, respectively. Estimated amortization expense for intangible assets over the next five years and, in total thereafter, are: $632 million in fiscal 2026, $532 million in fiscal 2027, $459 million in fiscal 2028, $403 million in fiscal 2029, $386 million in fiscal 2030, and $2.3 billion thereafter.
v3.25.4
INCOME TAXES
12 Months Ended
Jan. 02, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES
NOTE 7: INCOME TAXES
U.S. Federal Tax Reform
On July 4, 2025, the OBBBA was enacted, introducing amendments to the U.S. federal income tax code, including permanent reinstatement of immediate expensing for domestic research expenditures, a reduction in the benefit of the R&D tax credit, restoration of full expensing for qualified machinery, equipment and other short-lived assets, and several modifications to existing international tax provisions. Certain provisions are effective for fiscal 2025 and are recognized in the Consolidated Financial Statements and these Notes. Certain other provisions are effective in future fiscal years.
Income Tax Provision
Our provisions for current and deferred income taxes are as follows:
Fiscal Year
(In millions)202520242023
Current:
United States$(10)$(166)$328 
International77 72 50 
State and local53 66 
Total current income taxes120 (89)444 
Deferred:
United States166 244 (380)
International(14)(34)10 
State and local54 (36)(51)
Total deferred income taxes206 174 (421)
Income taxes$326 $85 $23 
The components of our income before income taxes included in our Consolidated Statement of Operations are as follows:
Fiscal Year
(In millions)202520242023
United States$1,677 $1,406 $1,016 
International255 191 205 
Income before income taxes$1,932 $1,597 $1,221 
A reconciliation of the U.S. statutory income tax rate to our effective income tax rate is as follows:
Fiscal Year
(In millions)2025
U.S. federal statutory income tax rate$406 21.0 %
State and local income taxes, net of federal income tax effect(1)(2)
70 3.6 
Foreign tax effects:
Canada:
Statutory tax rate difference between Canada and U.S.(11)(0.6)
Local Provincial Taxes22 1.1 
Other(3)(0.2)
Various foreign jurisdictions0.2 
Effect of cross-border tax laws:
Foreign-derived intangible income(35)(1.8)
Tax credits:
R&D tax credits(226)(11.7)
Advanced manufacturing credits(22)(1.1)
Other(2)(0.1)
Changes in unrecognized tax benefits20 1.1 
Other adjustments:
Impact of divestitures and reorganizations95 4.9 
Other0.5 
Effective income tax rate$326 16.9 %
_______________
(1)State taxes in Texas, New Jersey and New Hampshire make up the majority (greater than 50 percent) of the tax effect in this category.
(2)Includes the impact of a change in Texas legislation, which required us to record a $32 million valuation allowance against our Texas R&D credit carryforwards.
Fiscal Year
(In millions)20242023
U.S. statutory income tax rate21.0 %21.0 %
State taxes2.1 1.4 
International income0.4 — 
Non-deductible goodwill impairment— 3.6 
R&D tax credit(10.4)(12.5)
Foreign-derived intangible income(2.1)(4.4)
Changes in valuation allowance(2.3)0.2 
Impact of divestitures and reorganizations1.2 (8.5)
Share-based compensation(1)
(0.6)0.2 
Settlement of tax audits(3.4)(1.1)
Other items(0.6)2.0 
Effective income tax rate5.3 %1.9 %
_______________
(1)Includes non-deductible share-based compensation and excess tax benefits from share-based compensation.
As of January 2, 2026, we have outside basis differences in foreign subsidiaries that are considered indefinitely reinvested and are comprised predominantly of purchase accounting adjustments and to a lesser extent, undistributed earnings and other equity adjustments. In the event of a disposition of the foreign subsidiaries or a distribution, we may be subject to incremental U.S. income taxes, subject to an adjustment for foreign tax credits, and withholding taxes or income taxes payable to the foreign jurisdictions. As of January 2, 2026, the determination of the amount of unrecognized deferred tax liability related to the outside basis difference is not practicable.
Deferred Income Tax Assets (Liabilities)
The components of deferred income tax assets (liabilities) were as follows:
(In millions)January 2, 2026January 3, 2025
 
Deferred tax assets, net:
Accruals$407 $396 
Tax loss and credit carryforwards(1)
222 249 
Operating lease obligation231 212 
Capitalized research and experimental expenditures1,245 1,694 
Other 393 461 
Valuation allowance(2)
(260)(238)
Deferred tax assets, net2,238 2,774 
Deferred tax liabilities:
Property, plant and equipment(204)(216)
Acquired intangibles(1,794)(1,974)
Operating lease ROU asset(211)(188)
Deferred revenue on long-term contracts
(677)(913)
Pension and other post-employment benefits(297)(196)
Other(93)(109)
Deferred tax liabilities(3,276)(3,596)
Net deferred tax liabilities$(1,038)$(822)
_______________
(1)As of January 2, 2026, primarily includes credit carryforwards of $189 million and operating loss carryforwards of $37 million which have expiration dates ranging from less than one year to no expiration date. A significant portion of the carryforwards are either indefinite or begin expiring in 2035.
(2)Valuation allowance established to offset certain domestic and foreign deferred tax assets due to the uncertainty regarding our ability to realize these assets in the future. The net change in our valuation allowance in fiscal 2025 and 2024 was an increase of $22 million and a decrease of $2 million, respectively.

Net deferred tax assets (liabilities) were classified as follows in our Consolidated Balance Sheet:
(In millions)January 2, 2026January 3, 2025
Deferred income tax assets$76 $120 
Deferred income tax liabilities(1,114)(942)
Net deferred tax liabilities$(1,038)$(822)
Income Taxes Paid
A reconciliation of income taxes paid, net of refunds received, is as follows:
Fiscal Year
(In millions)2025
Payment / (refund):
U.S federal(1)
$(164)
Texas
California
New Hampshire
Massachusetts
Florida
Other10 
Total U.S. state and local35 
Canada57 
Italy
United Kingdom
Other10 
Total foreign74 
Total income taxes paid, net of refunds received$(55)
_______________
(1)In fiscal 2025, we received $355 million in refunds associated with amended returns and carryback claims, partially offset by payments of $191 million for the purchase of transferable tax credits.
We paid $102 million and $715 million in income taxes, net of refunds received, in fiscal 2024 and 2023, respectively.
Tax Uncertainties
A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
Fiscal Year
(In millions)202520242023
Balance at beginning of fiscal year$758 $652 $613 
Additions based on:
Tax positions taken during current period88 120 99 
Tax positions taken during prior period21 23 
Tax positions related to acquired entities— 92 86 
Reductions based on:
Tax positions taken during prior period(96)(113)(133)
Lapse in statutes of limitations(4)(9)(11)
Settlements with tax authorities(13)(7)(10)
Balance at end of fiscal year(1)
$754 $758 $652 
_______________
(1)Includes unrecognized tax benefits that would favorably impact our future tax rates in the event that the tax benefits are eventually recognized of $635 million and $666 million as of January 2, 2026 and January 3, 2025, respectively.
We recognized $19 million, $29 million and $20 million in accrued interest and penalties related to unrecognized tax benefits in our income tax provision in fiscal 2025, 2024 and 2023, respectively. Accrued interest and penalties related to unrecognized tax benefits was $128 million and $109 million as of January 2, 2026 and January 3, 2025, respectively. Unrecognized tax benefits, together with the related accrued interest and penalties, are presented within the “Other non-current liabilities” line item in our Consolidated Balance Sheet.
We file numerous separate and consolidated income tax returns and, where appropriate, those of our subsidiaries and affiliates, in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. Pursuant
to the Compliance Assurance Process, the Internal Revenue Service (“IRS”) is examining our federal tax returns for fiscal 2021, 2022, 2023, and 2024. Legacy L3’s federal tax returns for calendar years 2017 and 2018 are currently under IRS examination and refund claims related to calendar years 2012, 2013, 2015 and 2016 have been filed with the IRS. In addition, legacy AJRD refund claims related to calendar year 2019, 2020 and 2021 have been filed with the IRS.
v3.25.4
DEBT AND CREDIT ARRANGEMENTS
12 Months Ended
Jan. 02, 2026
Debt Disclosure [Abstract]  
DEBT AND CREDIT ARRANGEMENTS
NOTE 8: DEBT AND CREDIT ARRANGEMENTS
Long-Term Debt
Long-term debt is summarized below:
(In millions)January 2, 2026January 3, 2025
Fixed-rate debt:(1)
3.832% notes, due April 2025(“3.832% 2025 Notes”)(2)(3)
$— $600 
7.00% debentures, due January 2026(4)
100 100 
3.85% notes, due December 2026(2)
550 550 
5.40% notes, due January 2027(2)(3)(5)
1,250 1,250 
6.35% debentures, due February 2028(2)
26 26 
4.40% notes, due June 2028(2)(3)
1,850 1,850 
5.05% notes, due June 2029 (“5.05% 2029 Notes”)(2)(3)(6)
750 750 
2.90% notes, due December 2029(2)
400 400 
1.80% notes, due January 2031(2)(3)
650 650 
5.25% notes, due June 2031 (“5.25% 2031 Notes”)(2)(3)(6)
750 750 
5.40% notes, due July 2033(2)(3)(5)
1,500 1,500 
5.35% notes, due June 2034 (“5.35% 2034 Notes”)(2)(3)(6)
750 750 
4.854% notes, due April 2035(2)(3)
400 400 
6.15% notes, due December 2040(2)(3)
300 300 
5.054% notes, due April 2045(2)(3)
500 500 
5.60% notes, due July 2053(2)(3)(5)
500 500 
5.50% notes, due August 2054 (“5.50% 2054 Notes”)(2)(3)
600 600 
Fixed-rate debt10,876 11,476 
Finance lease obligations and other283 288 
Unamortized discounts and issuance costs, net of bond premium(43)(43)
Total long-term debt11,116 11,721 
Less: current portion(7)
673 640 
Long-term debt, net of current portion$10,443 $11,081 
_______________
(1)All fixed-rate notes and debentures rank equally in right of payment.
(2)We may redeem these notes, in whole or in part, at our option, at a pre-determined redemption price pursuant to their terms prior to the applicable maturity date.
(3)Upon change of control combined with a below-investment-grade rating event, we may be required to make an offer to repurchase these notes at a pre-determined price pursuant to their terms.
(4)The debentures are not redeemable prior to maturity.
(5)Collectively, the “AJRD Notes”. The AJRD Notes were used to fund a portion of the purchase price for the AJRD acquisition, and to pay related fees and expenses.
(6)Collectively, the “March Issued 2024 Notes”.
(7)Included in the “Other current liabilities” line item in our Consolidated Balance Sheet.

The maturities of long-term debt, including the current portion of long-term debt and excluding finance lease obligations, for the five years following the end of fiscal 2025 and, in total thereafter, are: $660 million in fiscal 2026; $1,256 million in fiscal 2027; $1,880 million in fiscal 2028; $1,155 million in fiscal 2029; $5 million in fiscal 2030; and $5,973 million thereafter.
Long-Term Debt Issuances. On March 13, 2024, we closed the issuance and sale of the March Issued 2024 Notes. The March Issued 2024 Notes were used to repay the entire outstanding $2.25 billion, three-year senior unsecured credit facility (“Term Loan 2025”), including related fees and expenses, which had an outstanding
balance of $2.25 billion as of January 3, 2025. Interest on the March Issued 2024 Notes is payable semi-annually in arrears on June 1 and December 1 of each year.
On August 2, 2024, we closed the issuance and sale of $600 million 5.50% 2054 Notes, and used the net proceeds to repay borrowings under our CP Program. Interest on the 5.50% 2054 Notes is payable semi-annually in arrears on February 15 and August 15 of each year, commencing on February 15, 2025.
Long-Term Debt Repayments.
Fiscal 2025. On April 27, 2025, we repaid the entire outstanding $600 million 3.832% 2025 Notes with proceeds from the 5.50% 2054 Notes issued in fiscal 2024.
Fiscal 2024. On March 14, 2024, we repaid the entire outstanding $2.25 billion drawn on Term Loan 2025, which at time of repayment had a variable interest rate of 6.7%, with proceeds from the issuance of the March Issued 2024 Notes, which bear fixed interest rates between 5.05% and 5.35%. Additionally, during the quarter ended June 28, 2024, we repaid the $350 million aggregate principal amount of our 3.95% notes due May 28, 2024.
Commercial Paper Program
Under our CP Program, we may issue unsecured commercial paper notes up to a maximum aggregate amount of $3.0 billion. The CP Program is supported by amounts available under our credit agreements, discussed below.
The commercial paper notes are sold at par less a discount representing an interest factor or, if interest bearing, at par, and the maturities vary but may not exceed 397 days from the date of issue. The commercial paper notes will rank at least pari passu with all other unsecured and unsubordinated indebtedness.
As of January 2, 2026, we had no outstanding notes under our CP Program. As of January 3, 2025, we had $515 million in outstanding notes under our CP Program, which had a weighted-average interest rate of 4.70%. These outstanding notes are included as a component of the “Short-term debt” line item in our Consolidated Balance Sheet.
Fair Value of Debt
As of January 2, 2026 and January 3, 2025, the estimated fair value of long-term debt was $11.2 billion and $11.5 billion, respectively. These values were estimated using a market approach based on quoted market prices for our debt in the secondary market and would be classified as Level 2 in the fair value hierarchy.
Credit Agreements
2025 Five-Year Credit Facility. On February 18, 2025, we established a new $2.5 billion, five-year senior unsecured revolving credit facility by entering into the 2025 Five-Year Credit Agreement maturing on February 18, 2030 with a syndicate of lenders. The 2025 Five-Year Credit Facility replaces the prior $2.0 billion, five-year senior unsecured revolving credit facility established under the 2022 Credit Agreement, and provides for revolving loans, swingline loans and letters of credit, with a sub-limit of $200 million for swingline loans and a sub-limit of $350 million for letters of credit, with the option to request an increase of the maximum amount of commitments up to $3.5 billion.
At our election, borrowings in U.S. Dollars under the 2025 Five-Year Credit Agreement will bear interest at the sum of the secured overnight funding rate (“SOFR”) or the Base Rate (as defined in the 2025 Five-Year Credit Agreement), plus an applicable margin that varies based on the ratings of our senior unsecured long-term debt securities (“Senior Debt Ratings”). In addition to interest payable on the principal amount of indebtedness outstanding, we are required to pay a quarterly unused commitment fee and letter of credit fees based on our Senior Debt Ratings.
2025 364-Day Credit Facility. On February 18, 2025, we established a new $500 million 364-day senior unsecured revolving credit facility by entering into the 2025 364-Day Credit Agreement maturing no later than February 17, 2026 with a syndicate of lenders. The 2025 364-Day Credit Agreement replaces the prior $1.5 billion 364-day 2024 Credit Agreement, which matured on January 24, 2025.
At our election, borrowings in U.S. Dollars under the 2025 364-Day Credit Agreement, will bear interest at the sum of the applicable SOFR or the Base Rate (as defined in the 2025 364-Day Credit Agreement), plus an applicable margin that varies based on our Senior Debt Ratings. In addition to interest payable on the principal amount of indebtedness outstanding, we are required to pay a quarterly unused commitment fee that varies based on our Senior Debt Ratings.
Both the 2025 Five-Year Credit Agreement and the 2025 364-Day Credit Agreement contain customary representations, warranties, covenants and events of default for investment grade borrowers and financings of this type.
2024 Credit Agreement. On January 26, 2024, we established a new $1.5 billion, 364-day senior unsecured revolving credit facility by entering into a 364-day credit agreement maturing no later than January 24, 2025 with a syndicate of lenders. The 2024 Credit Agreement, which matured on January 24, 2025, replaced the 2023 Credit Agreement.
At our election, borrowings under the 2024 Credit Agreement, which were designated in U.S. Dollars, bore interest at the sum of the term SOFR or the Base Rate (as defined in the 2024 Credit Agreement), plus an applicable margin that varied based on the ratings of our senior unsecured long-term debt securities (“Senior Debt Ratings”). In addition to interest payable on the principal amount of indebtedness outstanding, we were required to pay a quarterly unused commitment fee that varied based on our Senior Debt Ratings.
The 2024 Credit Agreement contained customary representations, warranties, covenants and events of default for investment grade borrowers and financings of this type.
As of January 2, 2026, we had no outstanding borrowings under our credit facilities, had available borrowing capacity of $3.0 billion, and were in compliance with all covenants under the 2025 364-Day Credit Agreement and the 2025 Five-Year Credit Agreement.
As of January 3, 2025, we had no outstanding borrowings under our credit facilities, had available borrowing capacity of $2,985 million, net of outstanding notes under our CP Program, and were in compliance with all covenants under the 2024 Credit Agreement and the 2022 Credit Agreement.
Interest Paid
Total interest paid was $604 million, $654 million and $489 million in fiscal 2025, 2024 and 2023, respectively.
v3.25.4
RETIREMENT BENEFITS
12 Months Ended
Jan. 02, 2026
Retirement Benefits [Abstract]  
RETIREMENT BENEFITS
NOTE 9: RETIREMENT BENEFITS
Defined Contribution Plans
We sponsor numerous defined contribution savings plans, which allow our eligible employees to contribute a portion of their pre-tax and/or after-tax income in accordance with specified guidelines. The plans include several match contribution formulas which require us to match a percentage of the employee contributions up to certain limits, generally totaling 6.0% of employee eligible pay. Matching contributions, net of forfeitures, charged to expense were $265 million, $276 million and $267 million in fiscal 2025, 2024 and 2023, respectively.
Deferred Compensation Plans
We also sponsor certain non-qualified deferred compensation plans which are measured at fair value on a recurring basis in our Consolidated Balance Sheet. Deferred compensation plan assets represent diversified assets held in rabbi trusts, which include marketable equity and fixed income securities (Level 1) and corporate-owned life insurance (”COLI”) contracts measured at NAV. Liabilities represent participant balances in marketable equity securities (Level 1) and common/collective trusts (“CCTs”) and guaranteed investment contracts (“GICs”) measured at NAV based on participant designed investment options.
The following table summarizes our deferred compensation plan assets and liabilities:
January 2, 2026January 3, 2025
(In millions)TotalLevel 1TotalLevel 1
Assets
Equity and fixed income securities$255 $255 $219 $219 
COLI, measured at NAV38 41 
Deferred compensation plan assets(1)
$293 $260 
Liabilities
Equity securities$15 $15 $10 $10 
CCTs and GICs, measured at NAV431 357 
Deferred compensation plan liabilities(2)
$446 $367 
_______________
(1)Included in the “Other current assets” and “Other non-current assets” line items in our Consolidated Balance Sheet.
(2)Included in the “Compensation and benefits” and “Other non-current liabilities” line items in our Consolidated Balance Sheet. Under the plan, participants designate investment options (including stock and fixed-income funds), which serve as the basis for measurement of the notional value of their accounts.
Defined Benefit Plans
We sponsor various defined benefit pension plans for eligible employees in the U.S., Canada and United Kingdom. Our largest plans are generally closed to new entrants. Benefits for most participants are based on the employee’s years of service and compensation. We fund these plans as required by statutory regulations and through voluntary contributions. Some of our employees also participate in other postretirement defined benefit plans (“Other Benefits”) such as health care and life insurance plans.
Our Consolidated Pension Plan (“CPP”) represents our largest defined benefit plan with 85% of total plan assets and 86% of the PBO as of both January 2, 2026 and January 3, 2025.
Group Annuity Purchases. In execution of our pension risk management strategy, we completed the following group annuity purchase transactions in fiscal 2025 and 2024:
Fiscal 2025. On March 14, 2025, we executed nonparticipating single premium group annuity contracts to transfer $1.2 billion of our CPP benefit obligation, covering approximately 22,000 U.S. retirees and beneficiaries, to an insurance provider. The contracts were funded with $1.2 billion of existing CPP plan assets and did not require any additional cash contributions. This transaction had no impact on the amount, timing or form of the monthly retirement benefit payments to the transferred retirees and beneficiaries. As a result of the transaction, we recognized a pre-tax settlement gain of $14 million, reflecting the pro-rata share of unrealized actuarial gains residing in accumulated other comprehensive income as of the annuity purchase date related to the transferred benefit obligation. This gain is included in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations.
In connection with the annuity purchases, we performed a remeasurement of the CPP plan benefit obligation and plan assets as of February 28, 2025, the end of the month closest to the annuity purchase date. As a result, we recorded a net actuarial loss of $54 million, reflecting a loss of $148 million associated with the decrease in discount rate from 5.49% at January 3, 2025 to 5.22% at February 28, 2025, partially offset by a gain of $94 million from actual return on plan assets more favorable than expected. The net actuarial loss, net of tax, is included in the “Accumulated other comprehensive income” line item in our Condensed Consolidated Balance Sheet.
On October 28, 2025, we executed nonparticipating single premium group annuity contracts to transfer $155 million of our benefit obligation, covering approximately 1,500 Canadian retirees and beneficiaries, to an insurance provider covered under certain of our Canadian pension plans. The contracts were funded with $155 million of existing Canadian pension plan assets and did not require any additional cash contributions. This transaction had no impact on the amount, timing or form of the monthly retirement benefit payments to the transferred retirees and beneficiaries. As a result of the transaction, we recognized a pre-tax settlement gain of $48 million, reflecting the pro-rata share of unrealized actuarial gains residing in accumulated other comprehensive income as of the annuity purchase date related to the transferred benefit obligation. This gain is included in the “Non-service FAS pension income and other, net” line item in our Condensed Consolidated Statement of Operations.
In connection with the annuity purchases, we performed a remeasurement of the impacted plans benefit obligation and plan assets as of October 31, 2025, the end of the month closest to the annuity purchase date. As a result, we recorded actuarial gains of $23 million associated with an increase in discount rate and actual return on plan assets more favorable than expected. The actuarial gain, net of tax, is included in the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet as of January 2, 2026.
Fiscal 2024. In fiscal 2024, we executed nonparticipating single premium group annuity contracts to transfer $333 million of our CPP benefit obligation to the insurance provider. The contracts were funded with $333 million of existing CPP plan assets. There was no gain or loss as a result of this transaction.
Funded Status. The following table summarizes the funded status of our defined benefit plans:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Change in benefit obligation
PBO at beginning of fiscal year$7,595 $215 $7,810 $8,563 $231 $8,794 
Service cost25 26 34 36 
Interest cost317 11 328 394 10 404 
Actuarial loss (gain)(1)
104 (7)97 (374)(4)(378)
Benefits paid(2)
(506)(19)(525)(967)(22)(989)
Settlement(1,336)— (1,336)— — — 
Expenses paid(14)— (14)(19)— (19)
Currency translation adjustment13 14 (24)(1)(25)
Divestiture(47)— (47)— — — 
Other— (12)(1)(13)
PBO at end of fiscal year$6,157 $202 $6,359 $7,595 $215 $7,810 
Change in plan assets
Plan assets at beginning of fiscal year$8,325 $274 $8,599 $8,595 $265 $8,860 
Actual return on plan assets766 29 795 700 22 722 
Employer contributions38 45 45 54 
Benefits paid(2)
(506)(19)(525)(967)(22)(989)
Settlement(1,336)— (1,336)— — — 
Expenses paid(14)— (14)(19)— (19)
Currency translation adjustment19 — 19 (31)— (31)
Divestiture(59)— (59)— — — 
Other— 
Plan assets at end of fiscal year$7,234 $292 $7,526 $8,325 $274 $8,599 
Funded status at end of fiscal year$1,077 $90 $1,167 $730 $59 $789 
_______________
(1)Actuarial losses impacting the PBO as of January 2, 2026 primarily reflect lower discount rates, whereas actuarial gains impacting the PBO as of January 3, 2025 primarily reflect higher discount rates.
(2)Fiscal 2024 includes $333 million associated with the purchase of group annuity policies and transfer of plan assets to an insurance company. The transaction is reflected in this caption as settlement accounting had not been met.

The following table summarizes amounts recognized in our Consolidated Balance Sheet:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Other non-current assets$1,226 $142 $1,368 $873 $113 $986 
Compensation and benefits(12)(6)(18)(12)(6)(18)
Other non-current liabilities(137)(46)(183)(139)(48)(187)
The following table summarizes pre-tax amounts recognized in the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Actuarial gain$(273)$(89)$(362)$(245)$(86)$(331)
Net prior service (credit) cost(110)(109)(144)(142)
Total recognized in accumulated other comprehensive income (loss), pre-tax$(383)$(88)$(471)$(389)$(84)$(473)
The following table provides information for our defined benefit plans with PBO in excess of plan assets:
January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
PensionOther
Benefits
PBO$152 $52 $154 $55 
Fair value of plan assets— — 
Accumulated Benefit Obligation (ABO): The ABO for all defined benefit pension plans was $6.1 billion and $7.6 billion as of January 2, 2026 and January 3, 2025, respectively. The following table provides information for our defined benefit plans with ABO in excess of plan assets:
January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
PensionOther
Benefits
ABO$152 N/A$153 N/A
Fair value of plan assetsN/AN/A
Net Periodic Benefit Income. We record the service cost component of net periodic benefit income in the “Cost of revenue” and “General and administrative expenses” line items and the non-service cost components in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations.
The following table provides the components of net periodic benefit income and other amounts recognized in other comprehensive income:
Fiscal Year
202520242023
(In millions)PensionOther BenefitsPensionOther BenefitsTotalPensionOther Benefits
Net periodic benefit income
Operating
Service cost$25 $$34 $$33 $
Non-operating
Interest cost317 11 394 10 386 11 
Expected return on plan assets(557)(21)(660)(20)(633)(20)
Amortization of net actuarial gains(5)(13)(4)(17)(9)(20)
Amortization of prior service (credits) costs(27)(26)(26)
Effect of settlements(62)— — — — — 
Non-service cost net periodic benefit income(334)(22)(296)(26)(282)(28)
Net periodic benefit income$(309)$(21)$(262)$(24)$(249)$(26)
Other changes in plan assets and benefit obligations recognized in other comprehensive income
Net actuarial gain$(104)$(16)$(414)$(7)$(90)$(18)
Prior service cost (credit)— (14)— — — 
Amortization of net actuarial gain13 17 20 
Amortization of prior service credit (cost)27 (1)26 (1)26 (1)
Effect of settlements62 — — — — — 
Effect of divestiture 11 — — — — — 
Currency translation adjustment(1)— — — — 
Total change recognized in other comprehensive income(4)(394)(55)
Total impact from net periodic benefit income and changes in other comprehensive income$(303)$(25)$(656)$(15)$(304)$(25)
Assumptions. The following table presents the weighted-average assumptions used to determine the benefit obligation:
January 2, 2026January 3, 2025
Pension(1)
Other
Benefits
PensionOther
Benefits
Discount rate5.29 %5.13 %5.46 %5.38 %
Rate of future compensation increase3.01 %N/A3.01 %N/A
Cash balance interest crediting rate4.50 %N/A4.50 %N/A
_______________
(1)Key assumptions for our Consolidated Pension Plan include a discount rate of 5.30%, cash balance interest crediting rate of 4.50% and a 4.25% interest crediting rate for the frozen pension equity benefit.
The following table presents the weighted-average assumptions used to determine net periodic benefit income:
Fiscal Year
202520242023
Pension(1)
Other
Benefits
PensionOther
Benefits
PensionOther
Benefits
Discount rate to determine service cost 5.30 %5.43 %4.92 %5.00 %5.18 %5.26 %
Discount rate to determine interest cost4.96 %5.08 %4.80 %4.78 %5.08 %5.06 %
Expected return on plan assets7.46 %7.50 %7.45 %7.50 %7.46 %7.50 %
Rate of future compensation increase3.01 %N/A3.01 %N/A3.01 %N/A
Cash balance interest crediting rate4.50 %N/A4.50 %N/A4.00 %N/A
_______________
(1)Key assumptions for our Consolidated Pension Plan include expected return on plan assets of 7.50%, which is being maintained at 7.50% for fiscal 2026.
The expected long-term rate of return on plan assets reflects the expected returns for each major asset class in which the plans invest, the weight of each asset class in the strategic allocation, the correlations among asset classes and their expected volatilities. Our expected rate of return on plan assets is estimated by evaluating both historical returns and estimates of future returns. Specifically, the determination of the expected long-term rate of return takes into consideration: (1) the plan’s actual historical annual return on assets over the past 15-, 20- and 25-year time periods, (2) historical broad market returns over long-term timeframes weighted by the plan’s strategic allocation and (3) independent estimates of future long-term asset class returns, weighted by the plan’s strategic allocation. Based on this approach, the long-term expected annual rate of return on assets is estimated at 7.50% for fiscal 2026 for the U.S. defined benefit pension plans. The weighted average long-term expected annual rate of return on assets for all defined benefit pension plans is estimated to be 7.46% for fiscal 2026.
The assumed composite rate of future increases in the per capita healthcare costs (the healthcare trend rate) is 8.91% for fiscal 2026, decreasing ratably to 4.53% by fiscal 2037.
Investment Policy. The investment strategy for managing defined benefit plan assets is to seek an optimal rate of return relative to an appropriate level of risk. We manage substantially all defined benefit plan assets on a commingled basis in a master investment trust. In making these asset allocation decisions, we take into account recent and expected returns and volatility of returns for each asset class, the expected correlation of returns among the different investments, as well as anticipated funding and cash flows. To enhance returns and mitigate risk, we diversify our investments by strategy, asset class, geography and sector and engage a large number of managers to gain broad exposure to the markets.
The following table provides the current strategic target asset allocation ranges by asset category:
 Target Asset Allocation
Equity investments30 %50%
Fixed income investments30 %50%
Alternative investments10 %30%
Cash and cash equivalents%10%
Fair Value of Plan Assets. The following is a description of the valuation techniques and inputs used to measure fair value for major categories of investments as reflected in the table that follows such description:
Domestic and international equities, which include common and preferred shares, domestic listed and foreign listed equity securities, open-ended and closed-ended mutual funds, real estate investment trusts and exchange traded funds, are generally valued at the closing price reported on the major market exchanges on which the individual securities are traded at the measurement date. Because these assets are traded predominantly on liquid, widely traded public exchanges, equity securities are categorized as Level 1 assets.
Private equity funds are typically limited partnership investment structures. Private equity funds are valued using a market approach based on NAV calculated by the funds and are not publicly available. Private equity funds generally have liquidity restrictions that extend for ten or more years. As of January 2, 2026 and January 3, 2025, our defined benefit plans had future unfunded commitments totaling $371 million and $539 million, respectively, related to private equity fund investments.
Real asset funds are typically limited partnership investment structures. Real asset funds are valued using a market approach based on NAV calculated by the funds and are not publicly available. Real asset funds
generally permit redemption on a quarterly basis with 90 or fewer days-notice. At each of January 2, 2026 and January 3, 2025, our defined benefit plans had no future unfunded commitments related to real asset fund investments.
Hedge funds, which include equity long/short, event-driven, fixed-income arbitrage and global macro strategies, are typically limited partnership investment structures. Limited partnership interests in hedge funds are valued using a market approach based on NAV calculated by the funds and are not publicly available. Hedge funds generally permit redemption on a quarterly or more frequent basis with 90 or fewer days’ notice. At each of January 2, 2026 and January 3, 2025, our defined benefit plans had no future unfunded commitments related to hedge fund investments.
Fixed income investments, which include U.S. Government securities, investment and non-investment-grade corporate bonds and securitized bonds, are generally valued using pricing models that use verifiable, observable market data such as interest rates, benchmark yield curves and credit spreads, bids provided by brokers or dealers or quoted prices of securities with similar characteristics. Fixed income investments are generally categorized as Level 2 assets. Fixed income funds valued at the closing price reported on the major market exchanges on which the individual fund is traded are categorized as Level 1 assets.
Cash and cash equivalents are primarily comprised of short-term money market funds valued at cost, which approximates fair value, or valued at quoted market prices of identical instruments. Cash and cash equivalents currency are categorized as Level 1 assets; cash equivalents, such as money market funds or short-term commingled funds, are categorized as Level 2 assets.
Certain investments that are valued using the NAV per share (or its equivalent) as a practical expedient are not categorized in the fair value hierarchy and are included in the table to permit reconciliation of the fair value hierarchy to the aggregate defined benefit plan assets.
The following tables provide the fair value of plan assets held by our defined benefit plans by asset category and by fair value hierarchy level:
 January 2, 2026
(In millions)TotalLevel 1Level 2Level 3
Asset category
Equities:
Domestic equities$852 $852 $— $— 
International equities979 979 — — 
Real estate investment trusts167 167 — — 
Fixed income:
Corporate bonds1,574 — 1,522 52 
Government securities861 — 861 — 
Securitized assets27 — 27 — 
Fixed income funds97 92 — 
Cash and cash equivalents202 11 191 — 
Other56 — — 56 
Total$4,815 $2,014 $2,693 $108 
Investments measured at NAV:
Equity funds1,171 
Fixed income funds142 
Hedge funds151 
Private equity funds894 
Real asset funds322 
Other
Total investments measured at NAV2,682 
Receivables, net29 
Total fair value of plan assets$7,526 
January 3, 2025
(In millions)TotalLevel 1Level 2Level 3
Asset category
Equities:
Domestic equities$1,048 $1,048 $— $— 
International equities968 968 — — 
Real estate investment trusts186 186 — — 
Fixed income:
Corporate bonds1,685 — 1,642 43 
Government securities698 — 698 — 
Securitized assets79 — 79 — 
Fixed income funds132 128 — 
Cash and cash equivalents498 14 484 — 
Other53 — — 53 
Total$5,347 $2,220 $3,031 $96 
Investments measured at NAV:
Equity funds1,389 
Fixed income funds106 
Hedge funds219 
Private equity funds1,127 
Real asset funds323 
Other
Total investments measured at NAV3,166 
Receivables, net86 
Total fair value of plan assets$8,599 
Contributions. Funding requirements under IRS rules are a major consideration in making contributions to our defined benefit plans. With respect to U.S. qualified pension plans, we intend to contribute annually not less than the required minimum funding thresholds.
The Employee Retirement Income Security Act of 1974, as amended by the Pension Protection Act of 2006 and further amended by the Worker, Retiree, and Employer Recovery Act of 2008, the Moving Ahead for Progress in the 21st Century Act (“MAP-21”) and applicable Internal Revenue Code regulations mandate minimum funding thresholds. The Highway and Transportation Funding Act of 2014, the Bipartisan Budget Act of 2015, the American Rescue Plan Act of 2021 and the Infrastructure Investment and Jobs Act further extended the interest rate stabilization provision of MAP-21. In fiscal 2025, we made approximately $23 million of contributions to our U.S. qualified defined benefit pension plans. As a result of prior voluntary contributions, we made no material contributions to our U.S. qualified defined benefit pension plans in fiscal 2024 or 2023. We expect to make contributions of approximately $18 million to these plans during fiscal 2026, and may consider voluntary contributions thereafter.
Estimated Future Benefit Payments. The following table provides the projected timing of payments for benefits earned to date and benefits expected to be earned for future service by current active employees under our defined benefit plans:
(In millions)Pension
Other
    Benefits(1)
Total
Fiscal Years:
2026$484 $21 $505 
2027472 20 492 
2028474 19 493 
2029479 18 497 
2030478 18 496 
2031 — 20352,295 76 2,371 
_______________
(1)Projected payments for Other Benefits reflect net payments from the Company, which include subsidies that reduce the gross payments by less than 1%.
Multi-employer Benefit Plans
Certain of our businesses participate in multi-employer defined benefit pension plans. We make cash contributions to these plans under the terms of collective-bargaining agreements that cover union employees based on a fixed rate per hour of service worked by the covered employees. The risks of participating in these multi-employer plans are different from single-employer plans in the following aspects: (1) assets contributed to the multi-employer plan by one employer may be used to provide benefits to employees of other participating employers, (2) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers and (3) if we choose to stop participating in some of our multi-employer plans, we may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. Cash contributed and expenses recorded for our multi-employer plans were not material in fiscal 2025, 2024 or 2023.
v3.25.4
SHARE-BASED COMPENSATION
12 Months Ended
Jan. 02, 2026
Share-Based Payment Arrangement [Abstract]  
SHARE-BASED COMPENSATION
NOTE 10: SHARE-BASED COMPENSATION
As of January 2, 2026, we had stock options and other share-based compensation outstanding under our 2024 Equity Incentive Plan and predecessor plans (collectively, the “L3Harris SIPs”). As part of our long-term incentive compensation program, we have made awards to employees in the form of RSUs, PSUs and non-qualified stock options under the L3Harris SIPs. We have also awarded RSUs in the form of deferred units to our non-employee directors. We believe that share-based awards more closely align the interests of participants with those of shareholders.
Share-based compensation expense was $113 million, $97 million and $89 million for fiscal 2025, 2024 and 2023, respectively. The related tax benefit for share-based compensation expense was $28 million, $20 million, and $19 million for fiscal 2025, 2024, and 2023, respectively.
Share-Based Compensation Awards
As of January 2, 2026, a total of 19.6 million shares of common stock remained available under our L3Harris SIPs for future issuance (excluding shares to be issued in respect of outstanding stock options, with each full-value award (e.g., RSUs and PSUs) counting as 3.8 shares against the total remaining for future issuance). During fiscal 2025, we issued an aggregate of 1.1 million shares of common stock under the terms of our L3Harris SIPs, which is net of shares withheld for tax purposes.
RSUs. RSUs granted under our L3Harris SIPs are not transferable until vested and the restrictions generally lapse upon the achievement of continued employment (or board membership) over a specified time period.
The grant-date fair value of these awards was based on the closing price of our common stock on the grant date and is amortized to compensation expense over the vesting period.
The following table summarizes the activity of RSUs during fiscal 2025:
Units
(In thousands)
Weighted-Average
Grant-Date Price Per Unit
RSUs outstanding as of January 3, 2025582 $210.28 
Granted249 $218.06 
Vested(208)$221.37 
Forfeited(46)$210.14 
RSUs outstanding as of January 2, 2026577 $211.19 
As of January 2, 2026, there was $57 million of total unrecognized compensation expense related to these awards under our L3Harris SIPs. This expense is expected to be recognized over a weighted-average period of 2.19 years. The weighted-average grant-date price per unit was $218.06, $211.95 and $199.33 for awards granted in fiscal 2025, 2024 and 2023, respectively. The total fair value of the awards that vested was $46 million, $46 million and $44 million in fiscal 2025, 2024 and 2023, respectively.
PSUs. As of January 2, 2026, all outstanding PSUs granted under our L3Harris SIPs are subject to performance criteria, such as meeting predetermined operating income or earnings per share, return on invested capital targets and market conditions, such as total shareholder return, for a three-year performance period. These awards also generally vest after a three-year performance period. The final determination of the number of shares to be issued in respect of an award is made by our Board or a committee thereof.
The grant-date fair value of awards with market conditions was determined based on a multifactor Monte Carlo valuation model that simulates our stock price and TSR relative to other companies in the S&P 500, less a discount to reflect the delay in payments of cash dividend-equivalents that are made only upon vesting. The fair value of these awards is amortized to compensation expense over the performance period if achievement of the performance measures is considered probable.
The following table summarizes the activity of PSUs during fiscal 2025:
Units
(In thousands)
Weighted-Average
Grant-Date Price
Per Unit
PSUs outstanding as of January 3, 2025426 $236.42 
Granted185 $217.67 
Adjustment for achievement of performance measures
$258.83 
Vested(137)$258.83 
Forfeited(32)$223.83 
PSUs outstanding as of January 2, 2026451 $223.20 
As of January 2, 2026, there was $37 million of total unrecognized compensation expense related to these awards under our L3Harris SIPs. This expense is expected to be recognized over a weighted-average period of 1.71 years. The weighted-average grant-date price per unit was $217.67, $230.09 and $223.09 for awards granted in fiscal 2025, 2024 and 2023, respectively. The total fair value of the awards that vested was $36 million, $37 million and $42 million in fiscal 2025, 2024 and 2023, respectively.
Stock Options. Exercise prices for stock options, including performance stock options, that have been granted under the L3Harris SIPs are equal to or greater than the fair market value of our common stock on the grant date, using the closing stock price of our common stock. Stock options may be exercised for a period of ten years after the date of grant, and stock options, other than performance stock options, generally become exercisable in installments, which are typically 33.3% one year from the grant date, 33.3% two years from the grant date and 33.3% three years from the grant date. In certain instances, vesting and exercisability are also subject to performance criteria.
The grant-date fair value of each stock option award was determined using the Black-Scholes-Merton option-pricing model which used assumptions noted in the following table:
Fiscal Year
202520242023
Expected dividends2.29%2.18%2.17%
Expected volatility26.52%25.29%28.60%
Risk-free interest rates
4.03%
3.80% - 4.64%
3.48% - 4.27%
Expected term (years)5.005.065.04
Expected volatility over the expected term of the stock options is based on implied volatility from traded stock options on our common stock and the historical volatility of our stock price. The expected term of the stock options is based on historical observations of our common stock, considering average years to exercise for all stock options exercised and average years to cancellation for all stock options canceled, as well as average years remaining for vested outstanding stock options, which is calculated based on the weighted-average of these three inputs. The risk-free interest rate for periods within the contractual life of the stock option is based on the U.S. Treasury yield curve in effect at the time of grant.
The following table summarizes the stock option activity during fiscal 2025:
Shares
(In thousands)
Weighted
Average
Exercise
Price
Per Share
Weighted
Average
Remaining
Contractual
Term (In years)
Aggregate
Intrinsic 
Value (In millions)
Stock options outstanding as of January 3, 20252,537 $191.09 
Granted388 $206.11 
Exercised(862)$169.12 
Forfeited or canceled(82)$211.45 
Stock options outstanding as of January 2, 20261,981 $202.70 6.16$202 
Stock options exercisable as of January 2, 20261,289 $199.18 4.87$136 
The weighted-average grant-date fair value per share was $49.20, $50.99 and $54.63 for stock options granted in fiscal 2025, 2024 and 2023, respectively. The total intrinsic value of stock options at the time of exercise was $82 million, $100 million and $23 million for stock options exercised in fiscal 2025, 2024 and 2023, respectively.
The following table summarizes the unvested stock option activity during fiscal 2025:
Shares
(In thousands)
Weighted-Average
Grant-Date Fair Value
Per Share
Unvested stock options as of January 3, 2025635 $52.54 
Granted 388 $49.20 
Vested(253)$52.86 
Forfeited(79)$51.58 
Unvested stock options as of January 2, 2026691 $50.43 
As of January 2, 2026, there was $20 million of total unrecognized compensation expense related to unvested stock options granted under our L3Harris SIPs. This expense is expected to be recognized over a weighted-average period of 1.80 years. The total fair value of stock options that vested was $13 million, $14 million and $14 million in fiscal 2025, 2024 and 2023, respectively.
v3.25.4
LEASES
12 Months Ended
Jan. 02, 2026
Leases [Abstract]  
LEASES
NOTE 11: LEASES
Our operating and finance leases primarily consist of real estate leases for office space, warehouses, manufacturing, R&D facilities, telecommunication tower space and land and equipment leases.
Lease Costs. Components of lease costs included in our Consolidated Statement of Operations are as follows:
Fiscal Year
(In millions)202520242023
Operating lease cost$172 $164 $163 
Other, net(1)
75 75 60 
Total lease cost$247 $239 $223 
______________
(1) Includes short-term and equipment lease costs, variable lease costs, finance lease amortization, interest costs and sublease income.
Balance Sheet. ROU assets and lease liabilities included in our Consolidated Balance Sheet are as follows:
January 2, 2026January 3, 2025
(In millions)Operating FinanceOperatingFinance
ROU assets$717 $192 $684 $202 
Current lease liabilities132 10 150 32 
Non-current lease liabilities653 221 650 206 
Total lease liabilities$785 $231 $800 $238 
Supplemental Lease Information. Other supplemental lease information is as follows:
Fiscal Year
(In millions)
20252024
Net cash provided by operating activities - operating lease payments$178 $182 
ROU assets obtained in exchange for new operating lease obligations215 96 
Fiscal Year
20252024
Operating FinanceOperatingFinance
Weighted average remaining lease term7.51 years17.66 years7.59 years16.41 years
Weighted average discount rate4.84 %4.23 %3.72 %4.43 %
Maturities of operating and finance lease liabilities as of January 2, 2026 were as follows:
January 2, 2026
(In millions)OperatingFinance
2026$174 $19 
2027153 18 
2028133 19 
2029114 19 
203095 42 
Thereafter287 193 
Total future lease payments
956 310 
Less: imputed interest171 79 
Present value of lease liabilities$785 $231 
On January 2, 2026, we had additional future payments of $1.1 billion related to leases that have not yet commenced. These leases will commence between 2026 and 2028 and have lease terms of 7 years to 20 years. Of this amount, approximately $700 million pertains to a lease associated with the expansion of our large solid rocket motor production facility in Camden, Arkansas. This lease is expected to commence in January 2028, upon completion of construction, with a lease term of 20 years.
LEASES
NOTE 11: LEASES
Our operating and finance leases primarily consist of real estate leases for office space, warehouses, manufacturing, R&D facilities, telecommunication tower space and land and equipment leases.
Lease Costs. Components of lease costs included in our Consolidated Statement of Operations are as follows:
Fiscal Year
(In millions)202520242023
Operating lease cost$172 $164 $163 
Other, net(1)
75 75 60 
Total lease cost$247 $239 $223 
______________
(1) Includes short-term and equipment lease costs, variable lease costs, finance lease amortization, interest costs and sublease income.
Balance Sheet. ROU assets and lease liabilities included in our Consolidated Balance Sheet are as follows:
January 2, 2026January 3, 2025
(In millions)Operating FinanceOperatingFinance
ROU assets$717 $192 $684 $202 
Current lease liabilities132 10 150 32 
Non-current lease liabilities653 221 650 206 
Total lease liabilities$785 $231 $800 $238 
Supplemental Lease Information. Other supplemental lease information is as follows:
Fiscal Year
(In millions)
20252024
Net cash provided by operating activities - operating lease payments$178 $182 
ROU assets obtained in exchange for new operating lease obligations215 96 
Fiscal Year
20252024
Operating FinanceOperatingFinance
Weighted average remaining lease term7.51 years17.66 years7.59 years16.41 years
Weighted average discount rate4.84 %4.23 %3.72 %4.43 %
Maturities of operating and finance lease liabilities as of January 2, 2026 were as follows:
January 2, 2026
(In millions)OperatingFinance
2026$174 $19 
2027153 18 
2028133 19 
2029114 19 
203095 42 
Thereafter287 193 
Total future lease payments
956 310 
Less: imputed interest171 79 
Present value of lease liabilities$785 $231 
On January 2, 2026, we had additional future payments of $1.1 billion related to leases that have not yet commenced. These leases will commence between 2026 and 2028 and have lease terms of 7 years to 20 years. Of this amount, approximately $700 million pertains to a lease associated with the expansion of our large solid rocket motor production facility in Camden, Arkansas. This lease is expected to commence in January 2028, upon completion of construction, with a lease term of 20 years.
v3.25.4
SHAREHOLDERS' EQUITY
12 Months Ended
Jan. 02, 2026
Equity [Abstract]  
SHAREHOLDERS' EQUITY
NOTE 12: SHAREHOLDERS' EQUITY
Common Stock
Authorized common stock consists of 500,000,000 shares with a par value of $1 per share, of which 186,844,093 shares and 189,794,911 shares were issued and outstanding as of January 2, 2026 and January 3, 2025, respectively.
Shares Repurchase Program. On January 28, 2021 and October 21, 2022, we announced that our Board approved share repurchase authorizations under our repurchase program of $6.0 billion and $3.0 billion, respectively. The $6.0 billion program was fully utilized during the first quarter 2025. Our repurchase program does not have an expiration date and authorizes us to repurchase shares of our common stock through open market purchases, private transactions, transactions structured through investment banking institutions or any combination thereof.
During fiscal 2025, we repurchased 5.1 million shares of our common stock under our share repurchase program for $1.2 billion and had remaining unused authorizations of $2.2 billion as of January 2, 2026. During fiscal 2024, we repurchased 2.5 million shares of our common stock under our share repurchase program for $554 million and had of remaining unused authorizations of $3.4 billion as of January 3, 2025.
Preferred Stock
Authorized preferred stock consists of 1,000,000 shares, without par value, of which no shares were issued and outstanding as of January 2, 2026 and January 3, 2025.
Accumulated Other Comprehensive Income (Loss) (“AOCI”)
Changes in the components of AOCI, net of tax were as follows:
(In millions)
Foreign currency translation and other, net(1)
Pension and other postretirement benefits(2)
Total AOCI
Balance at December 30, 2022$(316)$28 $(288)
Other comprehensive income before reclassifications46 71 117 
Losses (gains) reclassified to earnings(31)(27)
Other comprehensive income50 40 90 
Balance at December 29, 2023(266)68 (198)
Other comprehensive (loss) income before reclassifications(72)323 251 
Losses (gains) reclassified to earnings(33)(26)
Other comprehensive (loss) income(65)290 225 
Balance at January 3, 2025(331)358 27 
Other comprehensive income before reclassifications77 73 150 
Losses (gains) reclassified to earnings20 (78)(58)
Other comprehensive income (loss)97 (5)92 
Balance at January 2, 2026$(234)$353 $119 
_______________
(1)Other, net consists of hedging derivatives.
(2)See Note 9: Retirement Benefits in these Notes for further information.
v3.25.4
ACQUISITIONS AND DIVESTITURES
12 Months Ended
Jan. 02, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
ACQUISITIONS AND DIVESTITURES
NOTE 13: ACQUISITIONS AND DIVESTITURES
Acquisitions
Acquisition of Viasat’s TDL. On January 3, 2023, we completed the acquisition of TDL. The acquisition enhances our networking capability and provides access to the ubiquitous Link 16 waveform, better positioning us to enable the DoW integrated architecture goal in JADC2, which is reported in our CS segment.
Acquisition of AJRD. On July 28, 2023, we acquired AJRD, a technology-based engineering and manufacturing company that develops and produces missile solutions with technologies for strategic defense, missile defense, and hypersonic and tactical systems, as well as space propulsion and power systems for national security space and exploration missions, which is reported in our AR segment.
Divestitures
Space Technology Disposal Group. During fourth quarter 2025, we entered into an agreement with AE Industrial Partners (“AE Industrial”) to establish a new space technology company. Under the agreement we will contribute certain of the assets and liabilities of the SPPS business, reported in our AR segment, and the SA&C business, reported in our IMS segment to a new entity in which we will retain a 40% noncontrolling interest. The Space Technology disposal group, which excludes our RS-25 rocket engine business, provides premier propulsion, power, space flight avionics and communications systems. Under the agreement, AE Industrial will acquire an approximately 60% controlling interest in the new space technology company, at a net enterprise value of $825 million, subject to regulatory approvals and other customary closing conditions. The transaction is expected to close in the second half of 2026.
Upon closing, we will derecognize the assets and liabilities of the Space Technology disposal group and record an equity method investment at the fair value of our retained noncontrolling interest. Our share of earnings or losses from the equity method investment will be recognized in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations, with a corresponding adjustment to the carrying value of the investment included in the “Other non-current assets” line item in our Consolidated Balance Sheet.
In connection with the preparation of our financial statements for fiscal 2025, we concluded that the goodwill related to the Space Technology disposal group was impaired and we recorded a non-cash impairment charge of $85 million, which is included in the “Impairment of goodwill and other assets” line item in our Consolidated Statement of Operations for fiscal 2025. See Note 6: Goodwill and Intangible Assets in these Notes for additional information.
The fair value less costs to sell of the Space Technology disposal group was $771 million and we recognized a pre-tax loss of $54 million included in the “General and administrative expenses” line item in our Consolidated Statement of Operations for fiscal 2025.
The carrying amounts of the assets and liabilities of the Space Technology disposal group classified as held for sale in our Consolidated Balance Sheet were as follows:
(In millions)January 2, 2026
Receivables, net$26 
Contract assets94 
Inventories, net
Other current assets11 
Property, plant and equipment, net115 
Goodwill285 
Intangible assets, net373 
Other non-current assets26 
Valuation allowance(54)
Total assets held for sale$884 
Accounts payable
Contract liabilities59 
Compensation and benefits
Other current liabilities19 
Other non-current liabilities19 
Total liabilities held for sale$113 
Income before income taxes was $83 million, $70 million and $41 million for fiscal 2025, 2024 and 2023, respectively. Fiscal 2023 includes only a partial year of the SPPS business following the July 28, 2023 acquisition of AJRD.
CAS Disposal Group. On March 28, 2025, we completed the sale of our CAS disposal group, which provided integrated aircraft avionics, pilot training and data analytics services for the commercial aviation industry, and was reported in our IMS segment through the date of sale. Income before income taxes attributable to L3Harris was $21 million, $121 million and a loss of $208 million for fiscal 2025, 2024 and 2023, respectively. In connection with the CAS disposal group sale, we received cash proceeds, net of cash divested, of $820 million.
The carrying amounts of assets and liabilities included in the CAS disposal group divestiture were as follows:
(In millions)March 28, 2025
Receivables, net$117 
Contract assets47 
Inventories, net139 
Other current assets22 
Property, plant and equipment, net46 
Goodwill535 
Intangible assets, net263 
Other non-current assets60 
Total assets$1,229 
Accounts payable95 
Contract liabilities49 
Compensation and benefits
Other current liabilities41 
Long-term debt, net of current portion
Other non-current liabilities59 
Total liabilities$252 
Net assets divested$977 
In connection with the divestiture, we derecognized noncontrolling interest and accumulated other comprehensive income of $63 million and $6 million, respectively, and recognized a $28 million pre-tax loss, inclusive of amounts attributable to noncontrolling interest and the final purchase price adjustment. The pre-tax loss, which is included in the “General and administrative expenses” line item in our Consolidated Statement of Operations for fiscal 2025, is incremental to the previously recorded CAS disposal group losses of $29 million and $77 million recognized in fiscal 2024 and 2023, respectively.
AOT Disposal Group. On January 3, 2025, we completed the divestiture of our AOT disposal group, from our AR segment, for cash proceeds of of $103 million.
Antenna Disposal Group. On May 31, 2024, we completed the divestiture of our Antenna disposal group, from our SAS segment, forVisual Information Solutions (“VIS”). During fiscal 2023, we completed the divestiture of VIS from our SAS segment
v3.25.4
BUSINESS SEGMENTS
12 Months Ended
Jan. 02, 2026
Segment Reporting [Abstract]  
BUSINESS SEGMENTS
NOTE 14: BUSINESS SEGMENTS
We structure our operations primarily around the capabilities we provide and report our financial results in the following four reportable segments:
CS: including software defined communication products and waveforms for domestic and international customers; broadband communications; integrated vision solutions; and public safety radios, system applications and equipment; and
IMS: including multi-mission ISR systems; passive sensing and targeting; electronic attack platforms; autonomy; power and communications; networks; and the CAS disposal group, which includes aviation products and pilot training operations and was divested on March 28, 2025; and
SAS: including satellites and space payloads, sensors and full-mission solutions; classified intelligence and cyber; airborne combat systems; and mission networks for air traffic management operations; and
AR: including missile solutions with propulsion technologies for strategic defense, missile defense, hypersonic, tactical and fuzing systems; and space propulsion and power systems for national security and space exploration missions.
Chief Operating Decision Maker (“CODM”)
Our Chairman and CEO serves as the CODM and is responsible for evaluating business segment performance and allocating resources across the Company. The CODM reviews periodic financial reporting packages that include segment revenues, operating income, and other key operational and financial metrics, and compares historical, actual, and forecasted information to assess segment performance. Segment information is prepared on a basis consistent with the internal reports provided to the CODM.
Business Segment Financial Information
The following table presents operating results by business segment and a reconciliation to total income before income taxes:
Fiscal Year
(In millions)202520242023
Revenue
CS$5,673 $5,459 $5,070 
IMS6,630 6,618 6,446 
SAS6,946 6,869 6,856 
AR2,845 2,580 1,243 
Intersegment(229)(201)(196)
Total revenue21,865 21,325 19,419 
Cost of revenue
CS(3,570)(3,490)(3,217)
IMS(5,188)(5,039)(4,933)
SAS(5,463)(5,430)(5,380)
AR(2,207)(2,008)(977)
Intersegment and corporate188 166 201 
Total cost of revenue(16,240)(15,801)(14,306)
Operating income
CS1,432 1,324 1,229 
IMS812 826 443 
SAS852 812 756 
AR270 307 138 
Segment operating income3,366 3,269 2,566 
Unallocated corporate items(1,256)(1,351)(1,140)
Total operating income2,110 1,918 1,426 
Non-service FAS pension income and other, net419 354 338 
Interest expense, net(597)(675)(543)
Income before income taxes$1,932 $1,597 $1,221 
Unallocated Corporate Items. Unallocated corporate items include income and expenses not included in management’s evaluation of segment operating performance, such as amortization of acquisition-related intangibles; merger, acquisition, and divestiture-related expenses; additional cost of revenue related to the fair value step-up in inventory sold; business divestiture-related losses, net; certain impairment of other assets; and LHX NeXt implementation costs. Additionally, unallocated corporate items include a portion of management and administration, legal, environmental, compensation, retiree benefits, the FAS/CAS operating adjustment, eliminations and other.
LHX NeXt Initiative. LHX NeXt is our initiative to transform multiple functions, systems and processes to increase agility and competitiveness. The LHX NeXt effort includes non-recurring costs for workforce optimization, incremental IT expenses for implementation of new systems, third party consulting and other costs. We completed the LHX NeXt initiative in fiscal 2025.
Disaggregation of Revenue
We disaggregate revenue for all four business segments by customer relationship, contract type and geographical region. We believe these categories best depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.
Fiscal 2025
(In millions)CSIMSSASAR
Revenue By Customer Relationship
Prime contractor$4,287 $4,598 $4,307 $650 
Subcontractor
1,324 1,957 2,575 2,167 
Intersegment62 75 64 28 
Total segment$5,673 $6,630 $6,946 $2,845 
Revenue By Contract Type
Fixed-price
$4,825 $5,050 $4,619 $1,850 
Cost-type786 1,505 2,263 967 
Intersegment62 75 64 28 
Total segment$5,673 $6,630 $6,946 $2,845 
Revenue By Geographical Region
United States$3,609 $4,852 $6,045 $2,545 
International(1)
2,002 1,703 837 272 
Intersegment62 75 64 28 
Total segment$5,673 $6,630 $6,946 $2,845 
_______________
(1) Includes revenue where the end consumer is located outside the U.S., including foreign military sales funded through the U.S. Government, whether directly or through prime contractors. No individual foreign country represents more than 5% of our total revenue.

Fiscal 2024
(In millions)CSIMSSASAR
Revenue By Customer Relationship
Prime contractor$3,801 $4,279 $4,307 $664 
Subcontractor
1,589 2,286 2,511 1,888 
Intersegment69 53 51 28 
Total segment$5,459 $6,618 $6,869 $2,580 
Revenue By Contract Type
Fixed-price
$4,566 $5,199 $4,293 $1,568 
Cost-type824 1,366 2,525 984 
Intersegment69 53 51 28 
Total segment$5,459 $6,618 $6,869 $2,580 
Revenue By Geographical Region
United States$3,741 $4,721 $5,971 $2,504 
International(1)
1,649 1,844 847 48 
Intersegment69 53 51 28 
Total segment$5,459 $6,618 $6,869 $2,580 
_______________
(1) Includes revenue where the end consumer is located outside the U.S., including foreign military sales funded through the U.S. Government, whether directly or through prime contractors. No individual foreign country represents more than 5% of our total revenue.
Fiscal 2023
(In millions)CSIMSSASAR
Revenue By Customer Relationship
Prime contractor$3,420 $4,152 $4,252 $294 
Subcontractor
1,597 2,220 2,555 929 
Intersegment53 74 49 20 
Total segment$5,070 $6,446 $6,856 $1,243 
Revenue By Contract Type
Fixed-price
$4,289 $4,869 $4,257 $783 
Cost-type728 1,503 2,550 440 
Intersegment53 74 49 20 
Total segment$5,070 $6,446 $6,856 $1,243 
Revenue By Geographical Region
United States$3,482 $4,646 $5,933 $1,184 
International(1)
1,535 1,726 874 39 
Intersegment53 74 49 20 
Total segment$5,070 $6,446 $6,856 $1,243 
_______________
(1) Includes revenue where the end consumer is located outside the U.S., including foreign military sales funded through the U.S. Government, whether directly or through prime contractors. No individual foreign country represents more than 5% of our total revenue.
Assets
Total assets by business segment were as follows:
(In millions)January 2, 2026January 3, 2025
CS$7,131 $7,060 
IMS9,831 10,389 
SAS8,958 8,705 
AR5,109 4,826 
Corporate(1)
10,166 11,021 
Total assets$41,195 $42,001 
_______________
(1)Includes intangible assets acquired in connection with business combinations that benefit the entire Company. See the “Intangible Assets” section in Note 6: Goodwill and Intangible Assets in these Notes for further information.
Other Financial Information
Other financial information by business segment and geographical operations is summarized below:
Fiscal Year
(In millions)202520242023
Capital Expenditures
CS$70 $50 $39 
IMS74 115 148 
SAS118 140 151 
AR116 52 32 
Corporate46 51 79 
Total capital expenditures$424 $408 $449 
Depreciation and Amortization
CS$53 $56 $54 
IMS70 63 71 
SAS146 130 115 
AR49 50 31 
Corporate906 990 895 
Total depreciation and amortization$1,224 $1,289 $1,166 
Geographical Operations
Long-lived assets
United States$2,503 $2,639 $2,678 
International162 167 184 
The percentage of our revenue that was derived from sales to U.S. Government customers, whether directly or through prime contractors, including foreign military sales funded through the U.S. Government, was 75%, 76% and 76% in fiscal 2025, 2024 and 2023, respectively.
v3.25.4
LEGAL PROCEEDINGS, COMMITMENTS AND CONTINGENCIES
12 Months Ended
Jan. 02, 2026
Legal Proceedings And Contingencies [Abstract]  
LEGAL PROCEEDINGS, COMMITMENTS AND CONTINGENCIES
NOTE 15: LEGAL PROCEEDINGS, COMMITMENTS AND CONTINGENCIES
Legal Proceedings
In the ordinary course of business, we are routinely defendants in, parties to or otherwise subject to many pending and threatened legal actions, claims, disputes, arbitrations and other legal proceedings incident to our business, arising from or related to matters, including but not limited to: product liability; personal injury; patents, trademarks, trade secrets or other intellectual property; labor and employment disputes; commercial or contractual disputes; strategic acquisitions or divestitures; the prior sale or use of former products allegedly containing asbestos or other restricted materials; breach of warranty; or environmental matters. Claimed amounts against us may be substantial, but may not bear any reasonable relationship to the merits of the claim or the extent of any real risk of court or arbitral awards. We record accruals for losses related to those matters against us that we consider to be probable and that can be reasonably estimated. Gain contingencies, if any, are recognized when they are realized and legal costs generally are expensed when incurred.
At January 2, 2026, our accrual for the potential resolution of lawsuits, claims or proceedings that we consider probable of being decided unfavorably to us was not material. We cannot at this time estimate the reasonably possible loss or range of loss in excess of our accrual due to the inherent uncertainties and speculative nature of contested proceedings. Although it is not feasible to predict the outcome of these matters with certainty, based on available information, in the opinion of management, settlements, arbitration awards and final judgments, if any, that are considered probable of being rendered against us in litigation or arbitration in existence at January 2, 2026 were reserved against or would not have a material adverse effect on our financial condition, results of operations, cash flows or equity.
Environmental Matters
We are subject to numerous U.S. federal, state, local and international environmental laws and regulatory requirements and are involved from time to time in investigations or litigation of various potential environmental issues. We or companies we have acquired are responsible, or alleged to be responsible, for environmental investigation and/or remediation of multiple sites, including sites owned by us and third party sites. These sites are in various stages of investigation and/or remediation, and in some cases our liability is considered de minimis. Notices from the U.S. Environmental Protection Agency or equivalent state or international environmental agencies allege that several sites formerly or currently owned and/or operated by us or companies we have acquired, and other properties or water supplies that may be or have been impacted from those operations, contain disposed or recycled materials or wastes and require environmental investigation and/or remediation. These sites include instances of being identified as a potentially responsible party (“PRP”) under the Comprehensive Environmental Response, Compensation and Liability Act (commonly known as the “Superfund Act”), the Resource Conservation Recovery Act and/or equivalent state and international laws, and in some instances, our liability and proportionate share of costs that may be shared among other PRPs have not been determined largely due to uncertainties as to the nature and extent of site conditions and our involvement.
As of January 2, 2026, we were named, and continue to be named, as a PRP at 113 sites, including 12 sites owned by us, 73 sites associated with our current and former operations and 28 hazardous waste treatment, storage or disposal facility sites not owned by us that contain hazardous substances allegedly attributable to us from past operations. Our estimated liability associated with these identified sites was $659 million and $637 million as of January 2, 2026 and January 3, 2025, respectively. The current and non-current portions of our estimated environmental liability are included in the “Other current liabilities” and “Other non-current liabilities” line items, respectively, in our Consolidated Balance Sheet.
Some of these environmental costs are eligible for future recovery in the pricing of our products and services to the U.S. Government and based on U.S. Government contracting regulations, we consider the recovery probable. We had recoverable assets of $483 million and $462 million as of January 2, 2026 and January 3, 2025, respectively.
Tax Audits
Our tax filings are subject to audit by taxing authorities in jurisdictions where we conduct or conducted business. These audits may result in assessments of additional taxes that are subsequently resolved with the authorities or ultimately through legal proceedings. We believe we have adequately accrued for any ultimate amounts that are likely to result from these audits; however, final assessments, if any, could be different from the amounts recorded in our Consolidated Financial Statements. Additional information regarding audits and examinations by taxing authorities of our tax filings is set forth in Note 7: Income Taxes in these Notes.
U.S. Government Business
We are engaged in supplying products and services to various departments and agencies of the U.S. Government. We are therefore dependent on Congressional appropriations and administrative allotment of funds and may be affected by changes in U.S. Government policies. U.S. Government development and production contracts typically involve long lead times for design and development, are subject to significant changes in contract scheduling and may be unilaterally modified or canceled by the U.S. Government. Often these contracts call for successful design and production of complex and technologically advanced products or systems. We may participate in supplying products and services to the U.S. Government as either a prime contractor or as a subcontractor to a prime contractor. Disputes may arise between the prime contractor and the U.S. Government or between the prime contractor and its subcontractors and may result in litigation or arbitration between the contracting parties.
Generally, U.S. Government contracts are subject to procurement laws and regulations, including the FAR, which outline uniform policies and procedures for acquiring products and services by the U.S. Government, and specific agency acquisition regulations that implement or supplement the FAR, such as the Defense Federal Acquisition Regulation Supplement. As a U.S. Government contractor, our contract costs are audited and reviewed on a continuing basis by the Defense Contract Audit Agency (“DCAA”). The DCAA also reviews the adequacy of, and a U.S. Government contractor’s compliance with, the contractor’s business systems and policies, including the contractor’s property, estimating, compensation and management information systems. In addition to these routine audits, from time to time, we may, either individually or in conjunction with other U.S. Government contractors, be the subject of audits and investigations by other agencies of the U.S. Government. These audits and investigations are conducted to determine if our performance and administration of our U.S. Government contracts are compliant with applicable contractual requirements and procurement and other applicable federal laws and regulations, including ITAR and FCPA. These investigations may be conducted with or without our knowledge or cooperation. We
are unable to predict the outcome of such investigations or to estimate the amounts of resulting claims or other actions that could be instituted against us or our officers or employees. Under present U.S. Government procurement laws and regulations, if indicted or adjudged in violation of procurement or other federal laws, a contractor, such as us, or one or more of our operating divisions or subdivisions, could be subject to fines, penalties, repayments, or compensatory or treble damages. U.S. Government regulations also provide that certain findings against a contractor may lead to suspension or debarment from eligibility for awards of new U.S. Government contracts for a period of time to be determined by the U.S. Government. Suspension or debarment would have a material adverse effect on us because of our reliance on U.S. Government contracts. In addition, our export privileges could be suspended or revoked, which also would have a material adverse effect on us. For further discussion of risks relating to U.S. Government contracts, see “Item 1A. Risk Factors” of this Report.
International
 As an international company, we are, from time to time, the subject of investigations relating to our international operations, including under U.S. export control laws (such as ITAR), the FCPA and other similar U.S. and international laws.
Commercial Commitments
In the normal course of business, we have entered into commercial commitments primarily relating to the guarantee of future performance on certain contracts to provide products and services to customers or to obtain insurance policies with our insurance carriers.
At January 2, 2026, we had the following commercial commitments outstanding:
(In millions)Commercial Commitment TotalCommitments expiring within
1 Year
 
Surety bonds used for performance$582 $236 
Standby letters of credit used for:
Advance payments444 255 
Performance701 497 
Financial60 60 
Warranty
Total standby letters of credit1,213 819 
Total commitments$1,795 $1,055 
Surety bonds and standby letters of credit (“Performance Bonds”) relate to advances received from customers and the guarantee of future performance, warranty and other purposes. These commitments primarily relate to our ISR and PSPC businesses. Typically, a customer is permitted to draw on a Performance Bond if we do not fulfill all terms of a project contract. In such an event, we would be obligated to reimburse the financial institution that issued the Performance Bond for the amounts paid.
v3.25.4
SUBSEQUENT EVENTS
12 Months Ended
Jan. 02, 2026
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS
NOTE 16: SUBSEQUENT EVENTS
Segment Reorganization
Beginning fiscal 2026, we streamlined our business segments from four business segments to three business segments, more closely aligning common capabilities and business models. We will report our financial results in the following three reportable segments:
Space & Mission Systems (“SMS”)
Communication & Spectrum Dominance (“CSD”)
Missile Solutions (“MSL”)
SMS will integrate satellite and payload capabilities, including missile warning and defense, with maritime, air special missions, and other global defense and civil government programs. CSD will combine all our capabilities in resilient communications and electronic warfare, while MSL will unite propulsion, hypersonics and other advanced missile technologies.
The historical results of businesses divested in fiscal 2025 or prior will be reported in the “other non-reportable business” line in the Company’s segment reporting.
DoW Strategic Investment
On January 13, 2026, we announced a strategic investment by the DoW in connection with our MSL business. Pursuant to the terms of the proposed transaction, the DoW has agreed to be the anchor investor through a $1.0 billion convertible preferred security. This security is anticipated to automatically convert into common equity upon the completion of an IPO of the MSL business.
We currently intend to pursue an IPO of the MSL business in the second half of 2026, subject to prevailing market conditions, receipt of required regulatory approvals, and satisfaction of other customary factors. Upon completion of the transaction and any subsequent IPO, we expect to maintain a controlling interest in the MSL business. The proposed transaction is subject to the negotiation and execution of definitive agreements, as well as the fulfillment of customary closing conditions.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Jan. 02, 2026
shares
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
We require all executive officers and directors to effect purchase and sale transactions in L3Harris securities pursuant to a trading plan (each, a “10b5-1 Plan”) intended to satisfy the requirements of Rule 10b5-1 under the Exchange Act (“Rule 10b5-1”). We limit executive officers to a single 10b5-1 Plan in effect at any time, subject to limited exceptions in accordance with Rule 10b5-1.
The following table includes the material terms (other than with respect to the price) of each 10b5-1 Plan adopted or terminated by our executive officers and directors during the quarter ended January 2, 2026:
Name and title
Date of adoption of 10b5-1 Plan(1)
Scheduled expiration date of 10b5-1 Plan(2)
Aggregate number of shares of common stock to be purchased or sold(3)
Samir Mehta President, CS
November 7, 2025March 6, 2026
Up to 8,130 shares
Jonathan Rambeau President, IMS
November 7, 2025March 20, 2026
Up to 3,680 shares
Melanie Rakita VP and Chief Human Resources Officer
November 11, 2025June 1, 2026
Up to 4,709 shares
Edward Zoiss President, SAS
November 13, 2025August 14, 2026
Up to shares 14,532 including 9,012 shares of underlying options expiring in 2028
_______________
(1) Transactions under each Rule 10b5-1 Plan commence no earlier than 90 days after adoption, or such later date as required by Rule 10b5-1.
(2) Each Rule 10b5-1 Plan may expire on such earlier date as all transactions are completed.
(3) Each Rule 10b5-1 Plan provides for shares to be sold on multiple predetermined dates.
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Samir Mehta [Member]  
Trading Arrangements, by Individual  
Name Samir Mehta
Title President, CS
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 7, 2025
Expiration Date March 6, 2026
Arrangement Duration 119 days
Aggregate Available 8,130
Jonathan P. Rambeau [Member]  
Trading Arrangements, by Individual  
Name Jonathan Rambeau
Title President, IMS
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 7, 2025
Expiration Date March 20, 2026
Arrangement Duration 126 days
Aggregate Available 3,680
Melanie Rakita [Member]  
Trading Arrangements, by Individual  
Name Melanie Rakita
Title VP and Chief Human Resources Officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 11, 2025
Expiration Date June 1, 2026
Arrangement Duration 202 days
Aggregate Available 4,709
Edward J. Zoiss [Member]  
Trading Arrangements, by Individual  
Name Edward Zoiss
Title President, SAS
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 13, 2025
Expiration Date August 14, 2026
Arrangement Duration 274 days
Aggregate Available 14,532
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Jan. 02, 2026
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Jan. 02, 2026
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Risk Management and Strategy
We assess and identify material risks from cybersecurity threats primarily through the work of our Global Technology and Business Solutions organization, which is fully integrated in our enterprise risk management (“ERM”) process in close partnership with other functions such as Engineering, Industrial Security, Internal Audit, and Legal. The ERM process, administered by management with input from each business segment and function, continuously monitors material risks facing L3Harris, including cybersecurity threats. Our Global Technology and Business Solutions organization, is led by our Chief Information Officer (“CIO”), who has extensive experience leading information technology for global organizations across aerospace, defense and industrials, and works directly with our Chief Executive Officer (“CEO”) and other members of senior management to assess cybersecurity threats as part of the ERM process. The CIO oversees the internal cybersecurity organization of more than 100 full-time employees headed by our Chief Information Security Officer (our “Cybersecurity Team”).
Risks related to cybersecurity threats are reflected in an enterprise risk “heat map,” along with other material risks identified through the ERM process, and any mitigation plans developed to manage such risks are reported to our Board of Directors (“Board”). The “heat map” includes risks related to cybersecurity threats to L3Harris and our customers, suppliers, vendors, subcontractors or other third parties, and the possibility of a data breach of our confidential, personal and proprietary information through a cybersecurity incident impacting L3Harris or any third party.
To actively manage cybersecurity risks identified as part of the ERM process or otherwise and to manage emerging cybersecurity threats in real time, management has implemented an ISO 27001 certified Information Security Management System. Our Cybersecurity Team operates a Security Operations Center that continuously monitors activity, frequently scans applications and systems for vulnerabilities to risk from cybersecurity threats and creates action plans to address and track identified cybersecurity threats until they have been remediated. Activities and cybersecurity incidents are reported to our CIO, who briefs senior management, including our CEO, as well as our Board, as appropriate. Our Cybersecurity Team also routinely engages with third parties, including government agencies focused on cyber resiliency, to manage risks from cybersecurity threats. For example, we are members of the DoW Defense Industrial Base Collaborative Information Sharing Environment, the National Defense Information Sharing and Analysis Center, and the National Security Agency’s Cybersecurity Collaboration Center. These organizations share real-time cybersecurity threat information and best practices in protecting, detecting and recovering from cybersecurity threats.
We are committed to safeguarding against both internal and external security threats through a robust counterintelligence and insider threat program that utilizes cutting-edge data analytics and machine learning. As a defense contractor, we must comply with the DoW's cybersecurity regulations, including the Defense Federal Acquisition Regulation Supplement, relating to the protection of Controlled Unclassified Information and prompt reporting of cybersecurity incidents. Our practices have been rigorously assessed by the Defense Contract Management Agency to meet the Level 2 Cybersecurity Maturity Model Certification requirements, reflecting our dedication to maintaining stringent security controls.
To mitigate cybersecurity risks introduced from our supply chain, we have a dedicated Cybersecurity - Supply Chain Risk Management team. This team assesses new suppliers against best cybersecurity practices, ensures cybersecurity regulations are contractually flowed down and coordinates mitigation actions across the company if a supplier is impacted by a cybersecurity incident. The Supply Chain Risk Management team utilizes industry monitoring services to identify potential supply chain incidents and works closely with our Cybersecurity Team to understand the latest threats affecting our industry.
Additionally, as part of our processes to manage risks related to a breach in our information systems, management requires employees to take annual cybersecurity training and shares regular awareness updates regarding cybersecurity threats. Our Cybersecurity Team regularly tests employees throughout the year to assess the effectiveness of the cybersecurity training. We also periodically conduct penetration testing of our network, hold tabletop exercises of cyber incidents, and undertake cybersecurity assessments led by Internal Audit to improve our risk mitigation and assist in the determination of a potential material impact caused by a cybersecurity incident.
While we have implemented robust practices to mitigate cybersecurity risks, and prior cybersecurity threats have not materially affected our business strategy, results of operations or financial condition, we could be negatively impacted by a cybersecurity breach, through cyber-attack, cyber intrusion, insider threats, supply chain incidents, or otherwise, or other significant disruption of our IT networks and related systems or of those we operate for certain of our customers. See “Item 1A. Risk Factors” in this Report for further discussion of specific risks related to cybersecurity threats.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] We assess and identify material risks from cybersecurity threats primarily through the work of our Global Technology and Business Solutions organization, which is fully integrated in our enterprise risk management (“ERM”) process in close partnership with other functions such as Engineering, Industrial Security, Internal Audit, and Legal. The ERM process, administered by management with input from each business segment and function, continuously monitors material risks facing L3Harris, including cybersecurity threats.
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 Audit Committee provides regular oversight and review of our ERM process and other guidelines and policies governing the processes by which our CEO and senior management assess our exposure to risk, including risk from cybersecurity threats. The Audit Committee receives regular briefings from our CIO, Chief Information Security Officer and other members of senior management on cybersecurity threats and related matters and provides oversight and review of our ERM process.
The Audit Committee reviews our cybersecurity risk across the enterprise at least annually, including IT, supply chain and our products and our cybersecurity strategy framework and operational posture. The Board also reviews our IT, data security and other systems, processes, policies, procedures and controls at least annually to (a) identify, assess, monitor and mitigate cybersecurity risks; (b) identify measures to protect and safeguard against cybersecurity threats and breaches of confidential information and data and IT infrastructure and our other assets or assets of our customers or other third parties in our possession or custody; (c) support the response and management of cybersecurity threats and data breach incidents; and (d) aid in compliance with legal and regulatory requirements governing cybersecurity or data security reporting requirements.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee provides regular oversight and review of our ERM process and other guidelines and policies governing the processes by which our CEO and senior management assess our exposure to risk, including risk from cybersecurity threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee receives regular briefings from our CIO, Chief Information Security Officer and other members of senior management on cybersecurity threats and related matters and provides oversight and review of our ERM process.
Cybersecurity Risk Role of Management [Text Block]
The Audit Committee provides regular oversight and review of our ERM process and other guidelines and policies governing the processes by which our CEO and senior management assess our exposure to risk, including risk from cybersecurity threats. The Audit Committee receives regular briefings from our CIO, Chief Information Security Officer and other members of senior management on cybersecurity threats and related matters and provides oversight and review of our ERM process.
The Audit Committee reviews our cybersecurity risk across the enterprise at least annually, including IT, supply chain and our products and our cybersecurity strategy framework and operational posture. The Board also reviews our IT, data security and other systems, processes, policies, procedures and controls at least annually to (a) identify, assess, monitor and mitigate cybersecurity risks; (b) identify measures to protect and safeguard against cybersecurity threats and breaches of confidential information and data and IT infrastructure and our other assets or assets of our customers or other third parties in our possession or custody; (c) support the response and management of cybersecurity threats and data breach incidents; and (d) aid in compliance with legal and regulatory requirements governing cybersecurity or data security reporting requirements.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]
The Audit Committee provides regular oversight and review of our ERM process and other guidelines and policies governing the processes by which our CEO and senior management assess our exposure to risk, including risk from cybersecurity threats. The Audit Committee receives regular briefings from our CIO, Chief Information Security Officer and other members of senior management on cybersecurity threats and related matters and provides oversight and review of our ERM process.
The Audit Committee reviews our cybersecurity risk across the enterprise at least annually, including IT, supply chain and our products and our cybersecurity strategy framework and operational posture. The Board also reviews our IT, data security and other systems, processes, policies, procedures and controls at least annually to (a) identify, assess, monitor and mitigate cybersecurity risks; (b) identify measures to protect and safeguard against cybersecurity threats and breaches of confidential information and data and IT infrastructure and our other assets or assets of our customers or other third parties in our possession or custody; (c) support the response and management of cybersecurity threats and data breach incidents; and (d) aid in compliance with legal and regulatory requirements governing cybersecurity or data security reporting requirements.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Global Technology and Business Solutions organization, is led by our Chief Information Officer (“CIO”), who has extensive experience leading information technology for global organizations across aerospace, defense and industrials, and works directly with our Chief Executive Officer (“CEO”) and other members of senior management to assess cybersecurity threats as part of the ERM process.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Chief Information Security Officer and other members of senior management on cybersecurity threats and related matters and provides oversight and review of our ERM process.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Jan. 02, 2026
Accounting Policies [Abstract]  
Principles of Consolidation Principles of Consolidation — Our Consolidated Financial Statements include the accounts of L3Harris Technologies, Inc. and its consolidated subsidiaries. As used in these Notes to the Consolidated Financial Statements, the terms “L3Harris,” “Company,” “we,” “our” and “us” refer to L3Harris Technologies, Inc. and its consolidated subsidiaries. Intercompany transactions and accounts have been eliminated.
Fiscal Year
Fiscal Year — Our fiscal year ends on the Friday nearest December 31. The fiscal years ended January 2, 2026 (“fiscal 2025”), January 3, 2025 (“fiscal 2024”) and December 29, 2023 (“fiscal 2023”) included 52 weeks, 53 weeks, and 52 weeks, respectively.
Use of Estimates
Use of Estimates — The preparation of financial statements in accordance with GAAP requires us to make estimates and assumptions that affect the amounts reported in the accompanying Consolidated Financial Statements and these Notes and related disclosures. These estimates and assumptions are based on experience and other information available prior to issuance of the accompanying Consolidated Financial Statements and these Notes. Materially different results can occur as circumstances change and additional information becomes known.
Reclassifications
Reclassifications The classification of certain prior year amounts have been adjusted in our Consolidated Financial Statements and these Notes to conform to current year classifications.
Cash and Cash Equivalents
Cash and Cash Equivalents — Cash and cash equivalents include cash at banks and temporary cash investments with a maturity of three or fewer months when purchased. These investments include accrued interest and are carried at the lower of cost or market.
Fair Value Measurements
Fair Value Measurements — We measure certain assets and liabilities at fair value on a recurring basis utilizing a three-level fair value hierarchy that prioritizes inputs based on market observability:
Level 1 — Quoted prices in active markets for identical assets or liabilities.
Level 2 — Observable inputs other than quoted prices included within Level 1, including: quoted prices for similar assets or liabilities in active or inactive markets; quoted prices for identical assets or liabilities in inactive markets; and inputs derived from or corroborated by observable market data.
Level 3 — Unobservable inputs with little or no market activity that are significant to the fair value of the assets or liabilities and reflect our assumptions about market participants’ pricing, using the best available information.
We utilize observable inputs whenever available. In certain instances, fair value is estimated using quoted market prices from external pricing services. We assess the methodologies of these services to ensure valuations reflect fair value, including net asset value (“NAV”). The NAV reported by an asset manager may be adjusted when sufficient evidence indicates NAV is not representative of fair value.
Fair Value of Businesses. For purposes of allocating goodwill to the disposal groups that represent a portion of a reporting unit, we determine the fair value of each disposal group based on the respective negotiated selling price, and the fair value of the retained businesses of the respective reporting unit based on a combination of market-based and income-based valuation techniques, utilizing quoted market prices and projected discounted cash flows. These fair value determinations are categorized as Level 3 in the fair value hierarchy due to their use of internal projections and unobservable measurement inputs. See Note 6: Goodwill and Intangible Assets in these Notes for additional information regarding the impairment of goodwill related to our business divestitures.
Accounts Receivable
Accounts Receivable — We record receivables derived from contracts with customers at net realizable value and they generally do not bear interest. This value includes an allowance for estimated uncollectible accounts to reflect any losses anticipated on the accounts receivable balances which is charged to the provision for doubtful accounts. We calculate this allowance at inception based on expected loss over the life of the receivable. We consider historical write-offs by customer, level of past due accounts and economic status of the customer. A receivable is considered delinquent if it is unpaid after the term of the related invoice has expired. Write-offs are recorded at the time a customer receivable is deemed uncollectible. Our allowances for collection losses were $21 million as of both January 2, 2026 and January 3, 2025.
Contract Assets and Liabilities, Revenue Recognition, Bill-and-Hold Arrangements, and Backlog
Contract Assets and Liabilities — The timing of revenue recognition, customer billings and cash collections results in contract assets and contract liabilities at the end of each reporting period. Contract assets mainly represent unbilled amounts typically resulting from revenue recognized exceeding amounts billed to customers for contracts utilizing the POC cost-to-cost revenue recognition method. Contract assets become receivables as we bill customers as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals, upon achievement of contractual milestones or upon deliveries and, in certain arrangements, the customer may defer payment of a portion of the contract price until contract completion. Contract assets are classified as current on our Consolidated Balance Sheet based on our contract operating cycle. Contract liabilities include advance payments and billings in excess of revenue recognized, including deferred revenue. Contract assets and liabilities are reported on a contract-by-contract basis at the end of each reporting period.
Contract assets related to amounts withheld by customers until contract completion are not considered a significant financing component of our contracts because the intent is to protect the customers from our failure to satisfactorily complete our performance obligations. Payments received from customers in advance of revenue recognition are not considered a significant financing component of our contracts because they are utilized to pay for contract costs within a one-year period or are requested by us to ensure the customers meet their payment obligations.
Revenue Recognition — We account for a contract when it has approval and commitment from all parties, the rights and payment terms of the parties can be identified, the contract has commercial substance and the collectability of the consideration, or transaction price, is probable. Our contracts are often subsequently modified to include changes in specifications, requirements or price that may create new or change existing enforceable rights and obligations. We do not account for contract modifications (including unexercised options) or follow-on contracts until they meet the requirements noted above to account for a contract.
We categorize revenue and costs for performance obligations to provide tangible goods as “product” and revenue and costs for performance obligations to provide services for which the principal result is not to produce anything tangible as “service.” In instances where a single performance obligation requires us to deliver products and perform services, we derive the product and service categories presented in our financial statements based upon the predominant nature of the performance obligation. In these cases, we classify the revenue and costs from the entire performance obligation based on the nature of the overall promise made to the customer.
At the inception of each contract, we evaluate the promised products and services to determine whether the contract should be accounted for as having one or more performance obligations. A performance obligation is a promise to transfer a distinct product or service to a customer and represents the unit of accounting for revenue recognition. A substantial majority of our revenue is derived from long-term development and production contracts involving the design, development, manufacture or modification of defense products and related services according to the customers’ specifications. Due to the highly interdependent and interrelated nature of the underlying products and services and the significant service of integration that we provide, which often results in the delivery of multiple units, we account for these contracts as one performance obligation. For contracts that include both development/production and follow-on support services (for example, operations and maintenance), we generally consider the follow-on services distinct in the context of the contract and account for them as separate performance obligations. Additionally, we recognize revenue from contracts to provide multiple distinct products to a customer for which the products can readily be sold to other customers based on their commercial nature and, accordingly, these products are accounted for as separate performance obligations.
Shipping and handling costs incurred after control of a product has transferred to the customer (for example, in free on board shipping arrangements) are treated as fulfillment costs and, therefore, are not accounted for as separate performance obligations. Also, we record taxes collected from customers and remitted to governmental authorities on a net basis such that they are excluded from revenue.
As noted above, our contracts are often subsequently modified to include changes in specifications, requirements or price. Depending on the nature of the modification, we consider whether to account for the modification as an adjustment to the existing contract or as a separate contract. Often, the deliverables in our contract modifications are not distinct from the existing contract due to the significant integration and interrelated tasks provided in the context of the contract. Therefore, such modifications are accounted for as if they are part of the existing contract, and we may be required to recognize a cumulative catch-up adjustment to revenue at the date of the contract modification.
We determine the transaction price for each contract based on our best estimate of the consideration we expect to receive, which includes assumptions regarding variable consideration such as award and incentive fees. These variable amounts are generally awarded upon achievement of certain negotiated performance metrics, program milestones or cost targets and can be based upon customer discretion. We include such estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. We estimate variable consideration primarily using the most likely amount method.
For contracts with multiple performance obligations, we allocate the transaction price to each performance obligation based on the relative standalone selling price of the product or service underlying each performance obligation. The standalone selling price represents the amount for which we would sell the product or service to a customer on a standalone basis (i.e., not sold as a bundle with any other products or services). Our contracts with the U.S. Government, including foreign military sales contracts, are subject to the FAR and the prices of our contract deliverables are typically based on our estimated or actual costs plus appropriate margin. As a result, the standalone selling prices of the products and services in these contracts are typically equal to the selling prices stated in the contract, thereby eliminating the need to allocate (or reallocate) the transaction price to the multiple performance obligations. In our non-U.S. Government contracts, we also generally use the expected cost plus margin approach to determine standalone selling price. In addition, we determine standalone selling price for certain contracts that are commercial in nature based on observable selling prices.
We recognize revenue for each performance obligation when (or as) the performance obligation is satisfied by transferring control of the promised products or services underlying the performance obligation to the customer. The transfer of control can occur over time or at a point in time. A significant portion of our business is derived from development and production contracts. Revenue and profit related to development and production contracts are generally recognized over time, typically using the POC cost-to-cost method of revenue recognition, whereby we measure our progress towards completion of the performance obligation based on the ratio of costs incurred to date to estimated costs at completion under the contract. Because costs incurred represent work performed, we believe this method best depicts the transfer of control of the asset to the customer. Under the POC cost-to-cost method of revenue recognition, a single estimated profit margin is used to recognize profit for each performance obligation over its period of performance. To a lesser extent, we also recognize revenue from contracts to provide multiple distinct products to a customer that are commercial in nature and can readily be sold to other customers. These performance obligations do not meet the criteria listed below to recognize revenue over time; therefore, we recognize revenue at a point in time, generally when the products are received and accepted by the customer.
Point-in-Time Revenue Recognition. Our performance obligations are satisfied at a point in time unless they meet at least one of the following criteria, in which case they are satisfied over time:
The customer simultaneously receives and consumes the benefits provided by our performance as we perform;
Our performance creates or enhances an asset (for example, work in process) that the customer controls as the asset is created or enhanced; or
Our performance does not create an asset with an alternative use to us and we have an enforceable right to payment for performance completed to date.
Over Time Revenue Recognition. For U.S. Government development and production contracts, there is generally a continuous transfer of control of the asset to the customer as it is being produced based on FAR clauses in the contract that provide the customer with lien rights to work in process and allow the customer to unilaterally terminate the contract for convenience, pay us for costs incurred plus a reasonable profit and take control of any work in process. This also typically applies to our contracts with prime contractors for U.S. Government development and production contracts, when the above-described FAR clauses are flowed down to us by the prime contractors.
Our non-U.S. Government development and production contracts, including international direct commercial contracts and U.S. contracts with state and local agencies, utilities, commercial and transportation organizations, often do not include the FAR clauses described above. However, over time revenue recognition is typically supported either through our performance creating or enhancing an asset that the customer controls as it is created or enhanced or based on other contractual provisions or relevant laws that provide us with an enforceable right to payment for our work performed to date plus a reasonable profit if our customer were permitted to and did terminate the contract for reasons other than our failure to perform as promised.
For performance obligations to provide services that are satisfied over time, we recognize revenue either on a straight-line basis, the POC cost-to-cost method or based on the right-to-invoice method (i.e., based on our right to bill the customer), depending on which method best depicts transfer of control to the customer.
Cost-Type Contracts. Our U.S. Government cost-type contracts provide for the reimbursement of allowable costs plus payment of a fee and fall into three basic types: (i) cost-plus fixed-fee contracts, which provide for payment of a fixed fee irrespective of the final cost of performance; (ii) cost-plus incentive-fee contracts, which provide for payment of a fee that may increase or decrease, within specified limits, based on actual results compared with contractual targets relating to factors such as cost, performance and delivery schedule; and (iii) cost-plus award-fee contracts, which provide for payment of an award fee determined at the customer’s discretion based on our performance against pre-established performance criteria. Under our U.S. Government cost-type contracts, we are reimbursed periodically for allowable costs and are paid a portion of the fee based on contract progress. Some costs are partially or wholly unallowable for reimbursement by statute or regulation. Examples include certain merger and acquisition costs, lobbying costs, charitable contributions, interest expense, financing costs and certain litigation defense costs.
Fixed-Price Contracts. Our U.S. Government fixed-price contracts are either firm fixed-price contracts or fixed-price incentive contracts. Under our U.S. Government firm fixed-price contracts, we agree to perform a specific scope of work or sell a specific product for a fixed price and, as a result, benefit from cost savings or carry the burden of cost overruns. Under our U.S. Government fixed-price incentive contracts, we share with the U.S. Government both savings accrued for performance at less than target cost as well as costs incurred in excess of target cost up to a negotiated ceiling price, which is higher than the target cost, but carry the entire burden of costs exceeding the negotiated ceiling price. Under such incentive contracts, profit may also be adjusted up or down depending on whether specified performance objectives are met. Under our U.S. Government firm fixed-price and fixed-price incentive contracts, we generally receive either milestone payments totaling 100% of the contract price or monthly progress payments in amounts equaling 80% of costs incurred under the contract. The remaining amounts, including profits or incentive fees, are billed upon delivery and final acceptance of end items and deliverables under the contract.
Our production contracts are mainly fixed-price contracts and development contracts are generally cost-type contracts, although we have some fixed-price development contracts. Time-and-material contracts are considered fixed-price contracts as they specify a fixed hourly rate for each labor hour charged.
Contract Estimates. Under the POC cost-to-cost method of revenue recognition, a single estimated profit margin is used to recognize profit for each performance obligation over its period of performance. Recognition of profit on a contract requires estimates of the total cost at completion and transaction price and the measurement of progress
towards completion. Due to the long-term nature of many of these contracts, developing the estimated total cost at completion and total transaction price often requires judgment. Factors that must be considered in estimating the cost of the work to be completed include the nature and complexity of the work to be performed, subcontractor performance and the risk and impact of delayed performance. Factors that must be considered in estimating the total transaction price include contractual cost or performance incentives (such as incentive fees, award fees and penalties) and other forms of variable consideration, as well as our historical experience and our expectation for performance on the contract.
At the outset of each contract, we gauge its complexity and perceived risks and establish an estimated total cost at completion in line with these expectations. We follow a standard EAC process in which we review the progress and performance on our ongoing contracts. If we successfully retire risks associated with the technical, schedule and cost aspects of a contract, we may lower our estimated total cost at completion commensurate with the retirement of these risks. Conversely, there are many reasons estimated contract costs can increase, including: (i) supply chain disruptions, inflation and labor issues; (ii) design or other development challenges; and (iii) program execution challenges (including from technical schedule or quality issues and other performance concerns). Additionally, as the contract progresses, our estimates of total transaction price may increase or decrease if, for example, we receive incentive or award fees that are higher or lower than expected.
When changes in estimated total costs at completion or in estimated total transaction price are determined, the related impact on operating income is recognized on a cumulative basis. EAC adjustments represent the cumulative effect of the changes from current and prior periods; revenue and operating margins in future periods are recognized as if the revised estimates had been used since contract inception. Any anticipated losses on these contracts are fully recognized in the period in which the losses become evident.
Bill-and-Hold Arrangements. For certain contracts, the finished product may temporarily be stored at our location under a bill-and-hold arrangement. Revenue is recognized on bill-and-hold arrangements at the point in time when the customer obtains control of the product and all of the following criteria have been met: the arrangement is substantive (for example, the customer has requested the arrangement); the product is identified separately as belonging to the customer; the product is ready for physical transfer to the customer; and we do not have the ability to use the product or direct it to another customer. In determining when the customer obtains control of the product, we consider certain indicators, including whether we have a present right to payment from the customer, whether title and/or significant risks and rewards of ownership have transferred to the customer and whether customer acceptance has been received (in the case of arrangements with customer acceptance provisions).
Contractual Backlog. Contractual backlog, which is the equivalent of our remaining performance obligations, represents the future revenue we expect to recognize as we perform on our current contracts. Contractual backlog comprises both funded backlog (i.e., firm orders for which funding is authorized or appropriated) and unfunded backlog (i.e., orders for which funds have not been appropriated and/or incrementally funded). Contractual backlog excludes unexercised contract options and potential orders under ordering-type contracts, such as IDIQ contracts.
Inventories Inventories — Inventories are valued at the lower of cost (determined by average and first-in, first-out methods) or net realizable value. We regularly review inventory quantities on hand and record a provision for excess and obsolete inventory primarily based on our estimated forecast of product demand, anticipated end of product life and production requirements.
Property, Plant and Equipment Property, Plant and Equipment — Property, plant and equipment, including software capitalized for internal use, is recorded at cost and depreciated on a reasonable and systematic basis, typically the straight-line method, over the estimated useful life of the asset. Estimated useful lives generally range as follows: buildings, including leasehold improvements, between 2 and 45 years; machinery and equipment between 2 and 10 years; and software capitalized for internal-use between 2 and 10 years. We review property, plant and equipment for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable.
Goodwill
Goodwill — We follow the acquisition method of accounting to record the assets and liabilities of acquired businesses at their estimated fair value at the date of acquisition. We initially record goodwill for the amount of consideration transferred that exceeds the acquisition-date fair value of net identifiable assets acquired.
We test goodwill for impairment at a level within the Company referred to as the reporting unit, which is our business segment level or one level below the business segment. Goodwill is tested for impairment annually as of the first business day of our fourth fiscal quarter, or under certain circumstances more frequently, such as when events or circumstances indicate there may be impairment. Such events or circumstances may include a significant deterioration in overall economic conditions, changes in the business climate of our industry, a decline in our market capitalization, operating performance indicators, competition, reorganizations of our business or the disposal of all or a portion of a reporting unit.
To test goodwill for impairment, we may perform both qualitative and quantitative assessments. If we elect to perform a qualitative assessment for a certain reporting unit, we evaluate events and circumstances impacting the reporting unit to determine the probability that goodwill is impaired. If we perform a quantitative assessment for a
certain reporting unit, we calculate the fair value of that reporting unit and compare the fair value to the reporting unit’s net book value. We estimate fair values of our reporting units based on projected cash flows, and sales and/or earnings multiples applied to the latest twelve months’ sales and earnings of our reporting units. Projected cash flows are based on our best estimate of future revenues, operating costs and balance sheet metrics reflecting our view of the financial and market conditions of the underlying business; and the resulting cash flows are discounted using an appropriate discount rate that reflects the risk in the forecasted cash flows. Revenue and earnings multiples are based on current multiples of revenues and earnings for similar businesses, and based on revenue and earnings multiples paid for recent acquisitions of similar businesses made in the marketplace. We then assess whether any implied control premium, based on a comparison of fair value based purely on our stock price and outstanding shares with fair value determined by using all of the above-described models, is reasonable.
If we determine it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount, we measure any impairment loss by comparing the fair value of that reporting unit to its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, goodwill is considered impaired, and an impairment loss is recognized in an amount equal to that excess.
Intangible Assets
Intangible Assets — Our finite-lived intangible assets are amortized to expense over their applicable useful lives, either according to the underlying economic benefit as reflected by future net cash inflows or on a straight-line basis depending on the nature of the asset, generally ranging between 3 to 20 years. We review finite-lived intangible assets for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. We evaluate the recoverability of such assets based on the expectations of undiscounted cash flows from such assets. If the sum of the expected future undiscounted cash flows is less than the carrying amount of the asset, a loss is recognized for the difference between the fair value and the carrying amount.
Our most significant finite-lived intangible asset is customer relationships that are established through written customer contracts (i.e., revenue arrangements). The fair value for customer relationships is determined, as of the date of acquisition, based on estimates and judgments regarding expectations for the estimated future after-tax earnings and cash flows arising from the follow-on revenues expected from the customer relationships over the estimated lives, including the probability of expected future contract renewals and revenues, less a contributory assets charge, all of which is discounted to present value.
Indefinite-lived intangible assets are tested annually for impairment, or under certain circumstances, more frequently, such as when events or circumstances indicate there may be an impairment. This testing compares the fair value of the asset to its carrying amount, and, when appropriate, the carrying amount of these assets is reduced to its fair value.
Leases
Leases — At contract inception, we evaluate whether an arrangement is or contains a lease. Leases with terms of twelve months or less are accounted for under the short-term lease practical expedient and are expensed as incurred in the “Cost of revenue” and “General and administrative expenses” line items in our Consolidated Statement of Operations. For leases with terms greater than twelve months, we determine the lease classification (operating or finance) at the lease commencement date and recognize the related right-of-use (“ROU”) asset and lease liability on our Consolidated Balance Sheet. ROU assets for operating and finance leases are included as a component of the “Other non-current assets” and “Property, plant and equipment, net” line items, respectively. The current portion of the related lease liability is included as a component of the “Other current liabilities” line item, and the non-current portion is included as a component of the “Other non-current liabilities” and “Long-term debt, net of current portion” line items, for operating and finance leases, respectively.
ROU assets and lease liabilities are initially measured at the present value of future lease payments, which primarily consist of base rent. The majority of our leases do not provide an implicit rate that is readily available, therefore the present value of future lease payments is determined using our incremental borrowing rate at the lease commencement date. The expected lease term includes periods covered by options to extend or terminate the lease when it is reasonably certain that such options will be exercised.
Certain lease payments vary based on changes in market indices. These variable lease costs are expensed as incurred and included in the “Cost of revenue” and “General and administrative expenses” line items in our Consolidated Statement of Operations. As a practical expedient, we account for lease and non-lease components as a single lease component. Variable non-lease components are excluded from the measurement of lease payments used to determine the ROU asset and lease liability.
Operating lease cost and finance lease amortization are recognized on a straight-line basis over the expected lease term and included in the “Cost of revenue” and “General and administrative expenses” line items in our
Consolidated Statement of Operations. Interest expense related to finance lease liabilities is recognized in the “Interest expense, net” line item in our Consolidated Statement of Operations.
Investments We hold certain investments in companies that align with our strategic business objectives, including advancing capabilities, market access, and technology development. These investments, consisting of equity method investments and equity interest investments, are included as a component of the “Other non-current assets” line item in our Consolidated Balance Sheet. Any impairment charges recognized on our investments are included in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations.
Equity Method Investments Investments where we have significant influence, but not control (typically 20% to 50% ownership), are recorded at cost and adjusted for our share of the investee’s earnings or losses, with dividends received reducing the carrying value of our investment. Adjustments are recognized in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations. We evaluate these investments for other-than-temporary impairment when events or circumstances indicate the carrying amount may not be recoverable.
Equity Interest Investments These investments are accounted for under ASC 321 and measured at fair value or, when fair value is not readily determinable, under the measurement alternative at cost adjusted for observable price changes or impairment. Changes in fair value and measurement alternative adjustments are recognized in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations. We evaluate these investments for impairment when indicators of a decline in value arise.
Income Taxes
Income Taxes — We follow the asset and liability method of accounting for income taxes. We record deferred tax assets and liabilities for differences between the tax basis of assets and liabilities and amounts reported in our Consolidated Balance Sheet, as well as operating loss and tax credit carryforwards. We follow specific and detailed guidelines in each tax jurisdiction regarding the recoverability of any tax assets recorded on the balance sheet and provide necessary valuation allowances as required. We regularly review our deferred tax assets for recoverability based on historical taxable income, projected future taxable income, the expected timing of the reversals of existing temporary differences and tax planning strategies.
We have elected to account for tax on Global Intangible Low-Taxed Income as a current-period expense when incurred.
Foreign Currency Translation Foreign Currency Translation — Assets and liabilities of international subsidiaries that use local currency as the functional currency, are translated at current rates of exchange and income and expense items are translated at the weighted average exchange rate for the year. The resulting translation adjustments are recorded as a component of the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet.
Share-Based Compensation
Share-Based Compensation — We measure compensation cost for all share-based awards (including employee stock options) at fair value and recognize cost over the vesting period, with forfeitures recognized as they occur. It is our practice to issue shares when options are exercised. Share-based compensation expense is recognized in the “Cost of revenue” and “General and administrative expenses” line items in our Consolidated Statement of Operations.
RSUs. RSUs granted under our L3Harris SIPs are not transferable until vested and the restrictions generally lapse upon the achievement of continued employment (or board membership) over a specified time period.
The grant-date fair value of these awards was based on the closing price of our common stock on the grant date and is amortized to compensation expense over the vesting period.
PSUs. As of January 2, 2026, all outstanding PSUs granted under our L3Harris SIPs are subject to performance criteria, such as meeting predetermined operating income or earnings per share, return on invested capital targets and market conditions, such as total shareholder return, for a three-year performance period. These awards also generally vest after a three-year performance period. The final determination of the number of shares to be issued in respect of an award is made by our Board or a committee thereof.
The grant-date fair value of awards with market conditions was determined based on a multifactor Monte Carlo valuation model that simulates our stock price and TSR relative to other companies in the S&P 500, less a discount to reflect the delay in payments of cash dividend-equivalents that are made only upon vesting. The fair value of these awards is amortized to compensation expense over the performance period if achievement of the performance measures is considered probable.
Stock Options. Exercise prices for stock options, including performance stock options, that have been granted under the L3Harris SIPs are equal to or greater than the fair market value of our common stock on the grant date, using the closing stock price of our common stock. Stock options may be exercised for a period of ten years after the date of grant, and stock options, other than performance stock options, generally become exercisable in installments, which are typically 33.3% one year from the grant date, 33.3% two years from the grant date and 33.3% three years from the grant date. In certain instances, vesting and exercisability are also subject to performance criteria.
Share Repurchases Share Repurchases — Repurchased common shares are permanently retired. As we repurchase our common shares, we reduce common stock for the par value and allocate any excess purchase price over par value to paid-in capital and retained earnings.
Retirement Benefits
Retirement Benefits — The funded or unfunded status of each defined benefit plan is recorded in our Consolidated Balance Sheet. Funded status is derived by subtracting the respective year-end values of the PBO from the fair value of plan assets. Actuarial gains and losses and prior service credits and costs are recorded, net of tax, in the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet until they are
amortized as a component of net periodic benefit income in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations.
The determination of the PBO and the recognition of net periodic benefit income related to defined benefit plans depend on various assumptions, including discount rates, expected return on plan assets, the rate of future compensation increases, mortality, termination and health care cost trend rates. We develop each assumption using relevant Company experience in conjunction with market-related data. Actuarial assumptions are reviewed annually with third-party consultants and adjusted as appropriate. For the recognition of net periodic benefit income, we use a market-related value of plan assets to calculate the expected return on plan assets. The market-related value of plan assets is based on yearly average asset values at the measurement date over the last five years, with investment gains or losses to be phased in over five years. Net actuarial gains and losses are amortized to the net periodic benefit income using the corridor approach, where the net gains and losses in excess of 10% of the greater of the PBO or the market-related value of plan assets are amortized for each plan over the estimated future life expectancy or, if applicable, the average remaining service period of the plan’s active participants. The fair value of plan assets is determined based on market prices or estimated fair value at the measurement date. The measurement date for valuing defined benefit plan assets and obligations is the end of the month closest to our fiscal year end.
Environmental Expenditures
Environmental Expenditures — We generally capitalize environmental expenditures that increase the life or efficiency of property or that reduce or prevent environmental contamination. Environmental expenses related to the investigation and remediation of environmental media, including water, soil, soil vapor, air, and structures, as well as associated legal fees, regulatory oversight fees, and other remedial activities, are accrued for existing conditions from past or current operations.
Accruals are recorded on a site-by-site basis when it is probable that a liability has been incurred and the amount can be reasonably estimated based on current law and existing technologies. Relevant factors in estimating potential liabilities include site-specific conditions, incomplete information regarding particular sites and other potentially responsible parties, uncertainty regarding the extent of investigation or remediation, our share of liability, the selection of alternative remedial approaches, changes in environmental standards and regulatory requirements, probable insurance proceeds, cost-sharing agreements with other parties, and potential indemnification from successor or predecessor owners of these sites.
Accruals are reviewed at least annually and updated for progress in investigation and remediation efforts and changes in facts or legal circumstances. When the timing and amount of future cash payments are fixed or reliably determinable, such cash flows are generally discounted in estimating the accrual. Our estimated environmental liabilities are included in the “Other current liabilities” and “Other non-current liabilities” line items in our Consolidated Balance Sheet.
Some environmental costs are eligible for future recovery in the pricing of our products and services to the U.S. Government. When recovery is considered probable under applicable regulations, we record an asset for the recoverable portion of these reserves, included in the “Other current assets” and “Other non-current assets” line items in our Consolidated Balance Sheet.
EPS EPS — EPS is calculated as net income attributable to common shareholders divided by our weighted-average number of basic or diluted common shares outstanding. Potential dilutive common shares primarily consist of employee stock options, RSUs and PSUs.
Business Segments
Business Segments — We evaluate each of our business segments based on its operating income or loss. Intersegment revenues are generally transferred at cost to the buying segment, and the sourcing segment recognizes a profit that is eliminated. The elimination of intersegment revenues is included in the “Intersegment” line item in Note 14: Business Segments in these Notes. Corporate expenses are primarily allocated to our business segments using an allocation methodology prescribed by U.S. Government regulations for government contractors. The “Unallocated corporate items” line item in Note 14: Business Segments in these Notes represents the portion of corporate expenses that are not included in management’s evaluation of segment operating performance or elimination of intersegment profits.
FAS/CAS Operating Adjustment We calculate and allocate a portion of our defined benefit plan costs to our U.S. Government contracts in accordance with CAS. However, our Consolidated Financial Statements require we calculate our defined benefit plan costs (net periodic benefit income) in accordance with FAS requirements. The non-service cost component of net periodic benefit income is included in the “Non-service FAS pension income and other, net” line item in our Consolidated Statement of Operations. See Note 9: Retirement Benefits in these Notes for additional information regarding our defined benefit plans and composition of net periodic benefit income.
R&D
R&D — Company-funded R&D costs are expensed as incurred and are included in the “General and administrative expenses” line item in our Consolidated Statement of Operations. These costs were $536 million, $515 million and $480 million in fiscal 2025, 2024, and 2023, respectively.
Customer-funded R&D costs are incurred pursuant to contractual arrangements, principally U.S. Government-sponsored contracts requiring us to provide a capability meeting certain defined performance or other specifications (such as designs), and such contractual arrangements are accounted for principally by the POC cost-to-cost revenue recognition method. Customer-funded R&D is included in the “Revenue” and “Cost of revenue” line items in our Consolidated Statement of Operations.
Recent Accounting Pronouncements
Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”) which requires disaggregated income tax disclosures on an annual basis, including information on our effective income tax rate reconciliation and income taxes paid. ASU 2023-09 is effective for annual reporting periods beginning after December 15, 2024, and may be applied prospectively or retrospectively. We adopted this standard in fiscal 2025 and applied the provisions prospectively to our income tax disclosures. See Note 7: Income Taxes in these Notes for further information. The adoption of ASU 2023-09 did not have any impact on our operating results, financial position, or cash flows.
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”) which requires disclosure, in the notes to financial statements, of specified information about certain costs and expenses included in each expense caption on the face of the income statement at interim and annual reporting periods. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and should be applied either prospectively to financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the financial statements. We are evaluating the impact of ASU 2024-03 and expect the standard will only impact our disclosures with no material impact on our operating results, financial position, or cash flows.
In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), which removes references to prescriptive and sequential development stages, requiring companies to capitalize internal-use software costs when management commits to funding the software project and it is probable the project will be completed. ASU 2025-06 is effective for annual and interim reporting periods beginning after December 15, 2027, and can be applied prospectively, modified prospective, or retrospectively. We are currently evaluating the potential impact of adopting ASU 2025-06 on our operating results, financial position, and cash flows.
In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities (“ASU 2025-10”), to establish guidance on the recognition, measurement, and presentation of government grants received by business entities. ASU 2025-10 is effective for annual and interim reporting periods after December 15, 2028, and can be applied prospectively, modified prospectively, or retrospectively. We are currently evaluating the potential impact of adopting ASU 2025-10 on our operating results, financial position, and cash flows.
In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (“ASU 2025-11”), to clarify the interim reporting requirements by improving navigability of Topic 270 and more clearly specifying what disclosures are required in an interim reporting period. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and can be applied prospectively or retrospectively to any or all prior periods presented in the condensed consolidated financial
statements. We are currently evaluating the potential impact of adopting ASU 2025-11 on our operating results, financial position, and cash flows.
v3.25.4
SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jan. 02, 2026
Accounting Policies [Abstract]  
Schedule of Net Estimated at Completion ("EAC") Adjustments
Net EAC adjustments had the following impact to earnings for the periods presented:
Fiscal Year
(In millions, except per share amounts)202520242023
Revenue$212 $210 $118 
Operating income47 39 (85)
Net income(1)
35 29 (63)
Diluted EPS0.19 0.15 (0.33)
______________
(1)Based on a 25 percent federal and state statutory tax rate.
Schedule of Selected Financial Information by Business Segments The difference between CAS pension cost and the service cost component of net periodic benefit income (“FAS pension service cost”) is reflected in the FAS/CAS operating adjustment, which is included as a component of the

“Unallocated corporate items” item in
Note 14: Business Segments in these Notes.
Fiscal Year
(In millions)202520242023
FAS pension service cost$(26)$(36)$(35)
Less: CAS pension cost(36)(64)(145)
FAS/CAS operating adjustment$10 $28 $110 
The following table presents operating results by business segment and a reconciliation to total income before income taxes:
Fiscal Year
(In millions)202520242023
Revenue
CS$5,673 $5,459 $5,070 
IMS6,630 6,618 6,446 
SAS6,946 6,869 6,856 
AR2,845 2,580 1,243 
Intersegment(229)(201)(196)
Total revenue21,865 21,325 19,419 
Cost of revenue
CS(3,570)(3,490)(3,217)
IMS(5,188)(5,039)(4,933)
SAS(5,463)(5,430)(5,380)
AR(2,207)(2,008)(977)
Intersegment and corporate188 166 201 
Total cost of revenue(16,240)(15,801)(14,306)
Operating income
CS1,432 1,324 1,229 
IMS812 826 443 
SAS852 812 756 
AR270 307 138 
Segment operating income3,366 3,269 2,566 
Unallocated corporate items(1,256)(1,351)(1,140)
Total operating income2,110 1,918 1,426 
Non-service FAS pension income and other, net419 354 338 
Interest expense, net(597)(675)(543)
Income before income taxes$1,932 $1,597 $1,221 
v3.25.4
EARNINGS PER SHARE (Tables)
12 Months Ended
Jan. 02, 2026
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted
The weighted-average number of shares outstanding used to compute basic and diluted EPS are as follows:
Fiscal Year
(In millions)202520242023
Basic weighted-average common shares outstanding187.4 189.8 189.6 
Impact of dilutive share-based awards1.0 0.9 1.0 
Diluted weighted-average common shares outstanding188.4 190.7 190.6 
v3.25.4
CONTRACT ASSETS AND LIABILITIES (Tables)
12 Months Ended
Jan. 02, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of Contract Assets and Liabilities
Contract assets and liabilities are summarized below:
(In millions)January 2, 2026January 3, 2025
Contract assets
$3,566 $3,230 
Contract liabilities, current
(2,262)(2,142)
Contract liabilities, non-current(1)
(108)(91)
Net contract assets$1,196 $997 
_______________
(1)Included as a component of the “Other non-current liabilities” line item in our Consolidated Balance Sheet.
v3.25.4
INVENTORIES, NET (Tables)
12 Months Ended
Jan. 02, 2026
Inventory Disclosure [Abstract]  
Schedule of Inventories
Inventories, net are summarized below:
(In millions)January 2, 2026January 3, 2025
Finished products$243 $211 
Work in process291 332 
Materials and supplies685 787 
Inventories, net$1,219 $1,330 
v3.25.4
PROPERTY, PLANT AND EQUIPMENT, NET (Tables)
12 Months Ended
Jan. 02, 2026
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment
Property, plant and equipment, net, are summarized below:
(In millions)January 2, 2026January 3, 2025
Land$140 $182 
Software capitalized for internal use886 795 
Buildings1,669 1,633 
Machinery and equipment3,171 3,032 
Property, plant and equipment
5,866 5,642 
Accumulated depreciation and amortization(3,201)(2,836)
Property, plant and equipment, net(1)
$2,665 $2,806 
_______________
(1)    In connection with the pending divestiture of the Space Technology disposal group, $115 million of property, plant and equipment, net was reclassified to held for sale in our Consolidated Balance Sheet as of January 2, 2026.
v3.25.4
GOODWILL AND INTANGIBLE ASSETS (Tables)
12 Months Ended
Jan. 02, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Changes in Carrying Amounts of Goodwill
Changes in the carrying amount of goodwill, by business segment, were as follows:
(In millions)CSIMSSASARTotal
Balance as of December 29, 2023$4,940 $6,564 $6,110 $2,365 $19,979 
Goodwill increase from acquisitions(1)
— — — 537 537 
Goodwill decrease from divestitures(2)
— — (79)(50)(129)
Impairment of goodwill
— — (14)— (14)
Currency translation adjustments(2)(28)(18)— (48)
Balance as of January 3, 2025 pre-realignment4,938 6,536 5,999 2,852 20,325 
Reallocation of goodwill in business realignment(3)
— (114)— 114 — 
4,938 6,422 5,999 2,966 20,325 
Assets of business held for sale
— (120)— (165)(285)
Impairment of goodwill
— — — (85)(85)
Currency translation adjustments— 24 31 — 55 
Balance as of January 2, 2026$4,938 $6,326 $6,030 $2,716 $20,010 
_______________
(1)    Goodwill recognized in connection with the Aerojet Rocketdyne Holdings, Inc. (“AJRD”) acquisition. See Note 13: Acquisitions and Divestitures in these Notes for further information.
(2)    SAS: Goodwill (net of impairment) derecognized in connection with the Antenna disposal group divestiture. See discussion under “Goodwill Impairments" below. AR: Goodwill derecognized in connection with the AOT disposal group divestiture.
(3)    See discussion under “Reallocation of Goodwill in Business Realignments" below.

Accumulated impairment losses are summarized below:
(In millions)January 2, 2026January 3, 2025
CS$355 $355 
IMS(1)
195 954 
SAS80 80 
AR(2)
257 172 
Accumulated impairment losses$887 $1,561 
_______________
(1)    Decrease of $759 million in connection with the CAS disposal group divestiture. See Note 13: Acquisitions and Divestitures in these Notes for further information.
(2)    Increase due to $85 million impairment recognized in connection with the Space Technology disposal group pending divestiture. See discussion under “Goodwill Impairments" below.
Schedule of Indefinite-Lived Intangible Assets
Intangible assets, net, are summarized below:
 January 2, 2026January 3, 2025
(In millions)Gross Carrying
Amount
Accumulated
Amortization
Net Carrying Amount Gross Carrying
Amount
Accumulated
Amortization
Net Carrying Amount
Customer relationships(1)
$8,329 $(4,031)$4,298 $8,817 $(3,470)$5,347 
Developed technologies(1)
849 (544)305 849 (482)367 
Trade names(1)
175 (75)100 185 (64)121 
Other(3)(2)
Total finite-lived intangible assets(2)
9,359 (4,653)4,706 9,854 (4,018)5,836 
Trade name(1)
1,803 — 1,803 1,803 — 1,803 
Intangible assets, net$11,162 $(4,653)$6,509 $11,657 $(4,018)$7,639 
_______________
(1)Includes acquisition-related intangibles that benefit the entire Company. As such, these assets and associated amortization are reported at Corporate.
(2)In connection with the pending divestiture of the Space Technology disposal group, $373 million of finite-lived intangibles assets were reclassified to held for sale in our Consolidated Balance Sheet as of January 2, 2026.
Schedule of Finite-Lived Intangible Assets
Intangible assets, net, are summarized below:
 January 2, 2026January 3, 2025
(In millions)Gross Carrying
Amount
Accumulated
Amortization
Net Carrying Amount Gross Carrying
Amount
Accumulated
Amortization
Net Carrying Amount
Customer relationships(1)
$8,329 $(4,031)$4,298 $8,817 $(3,470)$5,347 
Developed technologies(1)
849 (544)305 849 (482)367 
Trade names(1)
175 (75)100 185 (64)121 
Other(3)(2)
Total finite-lived intangible assets(2)
9,359 (4,653)4,706 9,854 (4,018)5,836 
Trade name(1)
1,803 — 1,803 1,803 — 1,803 
Intangible assets, net$11,162 $(4,653)$6,509 $11,657 $(4,018)$7,639 
v3.25.4
INCOME TAXES (Tables)
12 Months Ended
Jan. 02, 2026
Income Tax Disclosure [Abstract]  
Schedule of Provision For Income Tax
Our provisions for current and deferred income taxes are as follows:
Fiscal Year
(In millions)202520242023
Current:
United States$(10)$(166)$328 
International77 72 50 
State and local53 66 
Total current income taxes120 (89)444 
Deferred:
United States166 244 (380)
International(14)(34)10 
State and local54 (36)(51)
Total deferred income taxes206 174 (421)
Income taxes$326 $85 $23 
Schedule of Income before Income Tax, Domestic and Foreign
The components of our income before income taxes included in our Consolidated Statement of Operations are as follows:
Fiscal Year
(In millions)202520242023
United States$1,677 $1,406 $1,016 
International255 191 205 
Income before income taxes$1,932 $1,597 $1,221 
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation of the U.S. statutory income tax rate to our effective income tax rate is as follows:
Fiscal Year
(In millions)2025
U.S. federal statutory income tax rate$406 21.0 %
State and local income taxes, net of federal income tax effect(1)(2)
70 3.6 
Foreign tax effects:
Canada:
Statutory tax rate difference between Canada and U.S.(11)(0.6)
Local Provincial Taxes22 1.1 
Other(3)(0.2)
Various foreign jurisdictions0.2 
Effect of cross-border tax laws:
Foreign-derived intangible income(35)(1.8)
Tax credits:
R&D tax credits(226)(11.7)
Advanced manufacturing credits(22)(1.1)
Other(2)(0.1)
Changes in unrecognized tax benefits20 1.1 
Other adjustments:
Impact of divestitures and reorganizations95 4.9 
Other0.5 
Effective income tax rate$326 16.9 %
_______________
(1)State taxes in Texas, New Jersey and New Hampshire make up the majority (greater than 50 percent) of the tax effect in this category.
(2)Includes the impact of a change in Texas legislation, which required us to record a $32 million valuation allowance against our Texas R&D credit carryforwards.
Fiscal Year
(In millions)20242023
U.S. statutory income tax rate21.0 %21.0 %
State taxes2.1 1.4 
International income0.4 — 
Non-deductible goodwill impairment— 3.6 
R&D tax credit(10.4)(12.5)
Foreign-derived intangible income(2.1)(4.4)
Changes in valuation allowance(2.3)0.2 
Impact of divestitures and reorganizations1.2 (8.5)
Share-based compensation(1)
(0.6)0.2 
Settlement of tax audits(3.4)(1.1)
Other items(0.6)2.0 
Effective income tax rate5.3 %1.9 %
_______________
(1)Includes non-deductible share-based compensation and excess tax benefits from share-based compensation.
Schedule of Deferred Tax Assets, Net of Valuation Allowance
The components of deferred income tax assets (liabilities) were as follows:
(In millions)January 2, 2026January 3, 2025
 
Deferred tax assets, net:
Accruals$407 $396 
Tax loss and credit carryforwards(1)
222 249 
Operating lease obligation231 212 
Capitalized research and experimental expenditures1,245 1,694 
Other 393 461 
Valuation allowance(2)
(260)(238)
Deferred tax assets, net2,238 2,774 
Deferred tax liabilities:
Property, plant and equipment(204)(216)
Acquired intangibles(1,794)(1,974)
Operating lease ROU asset(211)(188)
Deferred revenue on long-term contracts
(677)(913)
Pension and other post-employment benefits(297)(196)
Other(93)(109)
Deferred tax liabilities(3,276)(3,596)
Net deferred tax liabilities$(1,038)$(822)
_______________
(1)As of January 2, 2026, primarily includes credit carryforwards of $189 million and operating loss carryforwards of $37 million which have expiration dates ranging from less than one year to no expiration date. A significant portion of the carryforwards are either indefinite or begin expiring in 2035.
(2)Valuation allowance established to offset certain domestic and foreign deferred tax assets due to the uncertainty regarding our ability to realize these assets in the future. The net change in our valuation allowance in fiscal 2025 and 2024 was an increase of $22 million and a decrease of $2 million, respectively.

Net deferred tax assets (liabilities) were classified as follows in our Consolidated Balance Sheet:
(In millions)January 2, 2026January 3, 2025
Deferred income tax assets$76 $120 
Deferred income tax liabilities(1,114)(942)
Net deferred tax liabilities$(1,038)$(822)
Schedule of Cash Flow, Supplemental Disclosures
A reconciliation of income taxes paid, net of refunds received, is as follows:
Fiscal Year
(In millions)2025
Payment / (refund):
U.S federal(1)
$(164)
Texas
California
New Hampshire
Massachusetts
Florida
Other10 
Total U.S. state and local35 
Canada57 
Italy
United Kingdom
Other10 
Total foreign74 
Total income taxes paid, net of refunds received$(55)
_______________
(1)In fiscal 2025, we received $355 million in refunds associated with amended returns and carryback claims, partially offset by payments of $191 million for the purchase of transferable tax credits.
Schedule of Reconciliation of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
Fiscal Year
(In millions)202520242023
Balance at beginning of fiscal year$758 $652 $613 
Additions based on:
Tax positions taken during current period88 120 99 
Tax positions taken during prior period21 23 
Tax positions related to acquired entities— 92 86 
Reductions based on:
Tax positions taken during prior period(96)(113)(133)
Lapse in statutes of limitations(4)(9)(11)
Settlements with tax authorities(13)(7)(10)
Balance at end of fiscal year(1)
$754 $758 $652 
_______________
(1)Includes unrecognized tax benefits that would favorably impact our future tax rates in the event that the tax benefits are eventually recognized of $635 million and $666 million as of January 2, 2026 and January 3, 2025, respectively.
v3.25.4
DEBT AND CREDIT ARRANGEMENTS (Tables)
12 Months Ended
Jan. 02, 2026
Debt Disclosure [Abstract]  
Schedule of Long-term Debt, Net
Long-term debt is summarized below:
(In millions)January 2, 2026January 3, 2025
Fixed-rate debt:(1)
3.832% notes, due April 2025(“3.832% 2025 Notes”)(2)(3)
$— $600 
7.00% debentures, due January 2026(4)
100 100 
3.85% notes, due December 2026(2)
550 550 
5.40% notes, due January 2027(2)(3)(5)
1,250 1,250 
6.35% debentures, due February 2028(2)
26 26 
4.40% notes, due June 2028(2)(3)
1,850 1,850 
5.05% notes, due June 2029 (“5.05% 2029 Notes”)(2)(3)(6)
750 750 
2.90% notes, due December 2029(2)
400 400 
1.80% notes, due January 2031(2)(3)
650 650 
5.25% notes, due June 2031 (“5.25% 2031 Notes”)(2)(3)(6)
750 750 
5.40% notes, due July 2033(2)(3)(5)
1,500 1,500 
5.35% notes, due June 2034 (“5.35% 2034 Notes”)(2)(3)(6)
750 750 
4.854% notes, due April 2035(2)(3)
400 400 
6.15% notes, due December 2040(2)(3)
300 300 
5.054% notes, due April 2045(2)(3)
500 500 
5.60% notes, due July 2053(2)(3)(5)
500 500 
5.50% notes, due August 2054 (“5.50% 2054 Notes”)(2)(3)
600 600 
Fixed-rate debt10,876 11,476 
Finance lease obligations and other283 288 
Unamortized discounts and issuance costs, net of bond premium(43)(43)
Total long-term debt11,116 11,721 
Less: current portion(7)
673 640 
Long-term debt, net of current portion$10,443 $11,081 
_______________
(1)All fixed-rate notes and debentures rank equally in right of payment.
(2)We may redeem these notes, in whole or in part, at our option, at a pre-determined redemption price pursuant to their terms prior to the applicable maturity date.
(3)Upon change of control combined with a below-investment-grade rating event, we may be required to make an offer to repurchase these notes at a pre-determined price pursuant to their terms.
(4)The debentures are not redeemable prior to maturity.
(5)Collectively, the “AJRD Notes”. The AJRD Notes were used to fund a portion of the purchase price for the AJRD acquisition, and to pay related fees and expenses.
(6)Collectively, the “March Issued 2024 Notes”.
(7)Included in the “Other current liabilities” line item in our Consolidated Balance Sheet.
v3.25.4
RETIREMENT BENEFITS (Tables)
12 Months Ended
Jan. 02, 2026
Retirement Benefits [Abstract]  
Schedule of Fair Value of Deferred Compensation Plan Investments and Liabilities by Category and Fair Value Hierarchy Level
The following table summarizes our deferred compensation plan assets and liabilities:
January 2, 2026January 3, 2025
(In millions)TotalLevel 1TotalLevel 1
Assets
Equity and fixed income securities$255 $255 $219 $219 
COLI, measured at NAV38 41 
Deferred compensation plan assets(1)
$293 $260 
Liabilities
Equity securities$15 $15 $10 $10 
CCTs and GICs, measured at NAV431 357 
Deferred compensation plan liabilities(2)
$446 $367 
_______________
(1)Included in the “Other current assets” and “Other non-current assets” line items in our Consolidated Balance Sheet.
(2)Included in the “Compensation and benefits” and “Other non-current liabilities” line items in our Consolidated Balance Sheet. Under the plan, participants designate investment options (including stock and fixed-income funds), which serve as the basis for measurement of the notional value of their accounts.
Schedule of Roll-forward of Projected Benefit Obligation The following table summarizes the funded status of our defined benefit plans:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Change in benefit obligation
PBO at beginning of fiscal year$7,595 $215 $7,810 $8,563 $231 $8,794 
Service cost25 26 34 36 
Interest cost317 11 328 394 10 404 
Actuarial loss (gain)(1)
104 (7)97 (374)(4)(378)
Benefits paid(2)
(506)(19)(525)(967)(22)(989)
Settlement(1,336)— (1,336)— — — 
Expenses paid(14)— (14)(19)— (19)
Currency translation adjustment13 14 (24)(1)(25)
Divestiture(47)— (47)— — — 
Other— (12)(1)(13)
PBO at end of fiscal year$6,157 $202 $6,359 $7,595 $215 $7,810 
Change in plan assets
Plan assets at beginning of fiscal year$8,325 $274 $8,599 $8,595 $265 $8,860 
Actual return on plan assets766 29 795 700 22 722 
Employer contributions38 45 45 54 
Benefits paid(2)
(506)(19)(525)(967)(22)(989)
Settlement(1,336)— (1,336)— — — 
Expenses paid(14)— (14)(19)— (19)
Currency translation adjustment19 — 19 (31)— (31)
Divestiture(59)— (59)— — — 
Other— 
Plan assets at end of fiscal year$7,234 $292 $7,526 $8,325 $274 $8,599 
Funded status at end of fiscal year$1,077 $90 $1,167 $730 $59 $789 
_______________
(1)Actuarial losses impacting the PBO as of January 2, 2026 primarily reflect lower discount rates, whereas actuarial gains impacting the PBO as of January 3, 2025 primarily reflect higher discount rates.
(2)Fiscal 2024 includes $333 million associated with the purchase of group annuity policies and transfer of plan assets to an insurance company. The transaction is reflected in this caption as settlement accounting had not been met.
Schedule of Roll-forward of Plan Assets The following table summarizes the funded status of our defined benefit plans:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Change in benefit obligation
PBO at beginning of fiscal year$7,595 $215 $7,810 $8,563 $231 $8,794 
Service cost25 26 34 36 
Interest cost317 11 328 394 10 404 
Actuarial loss (gain)(1)
104 (7)97 (374)(4)(378)
Benefits paid(2)
(506)(19)(525)(967)(22)(989)
Settlement(1,336)— (1,336)— — — 
Expenses paid(14)— (14)(19)— (19)
Currency translation adjustment13 14 (24)(1)(25)
Divestiture(47)— (47)— — — 
Other— (12)(1)(13)
PBO at end of fiscal year$6,157 $202 $6,359 $7,595 $215 $7,810 
Change in plan assets
Plan assets at beginning of fiscal year$8,325 $274 $8,599 $8,595 $265 $8,860 
Actual return on plan assets766 29 795 700 22 722 
Employer contributions38 45 45 54 
Benefits paid(2)
(506)(19)(525)(967)(22)(989)
Settlement(1,336)— (1,336)— — — 
Expenses paid(14)— (14)(19)— (19)
Currency translation adjustment19 — 19 (31)— (31)
Divestiture(59)— (59)— — — 
Other— 
Plan assets at end of fiscal year$7,234 $292 $7,526 $8,325 $274 $8,599 
Funded status at end of fiscal year$1,077 $90 $1,167 $730 $59 $789 
_______________
(1)Actuarial losses impacting the PBO as of January 2, 2026 primarily reflect lower discount rates, whereas actuarial gains impacting the PBO as of January 3, 2025 primarily reflect higher discount rates.
(2)Fiscal 2024 includes $333 million associated with the purchase of group annuity policies and transfer of plan assets to an insurance company. The transaction is reflected in this caption as settlement accounting had not been met.
Schedule of Funded Status of Defined Benefit Plans and Balance Sheet Information
The following table summarizes amounts recognized in our Consolidated Balance Sheet:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Other non-current assets$1,226 $142 $1,368 $873 $113 $986 
Compensation and benefits(12)(6)(18)(12)(6)(18)
Other non-current liabilities(137)(46)(183)(139)(48)(187)
Schedule of Pre-tax Amounts Recognized in Other Comprehensive Income (Loss) The following table summarizes pre-tax amounts recognized in the “Accumulated other comprehensive income” line item in our Consolidated Balance Sheet:
 January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
TotalPensionOther
Benefits
Total
Actuarial gain$(273)$(89)$(362)$(245)$(86)$(331)
Net prior service (credit) cost(110)(109)(144)(142)
Total recognized in accumulated other comprehensive income (loss), pre-tax$(383)$(88)$(471)$(389)$(84)$(473)
Schedule of Accumulated Benefit Obligations
The following table provides information for our defined benefit plans with PBO in excess of plan assets:
January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
PensionOther
Benefits
PBO$152 $52 $154 $55 
Fair value of plan assets— — 
The following table provides information for our defined benefit plans with ABO in excess of plan assets:
January 2, 2026January 3, 2025
(In millions)PensionOther
Benefits
PensionOther
Benefits
ABO$152 N/A$153 N/A
Fair value of plan assetsN/AN/A
Schedule of Components of Net Benefit Income
The following table provides the components of net periodic benefit income and other amounts recognized in other comprehensive income:
Fiscal Year
202520242023
(In millions)PensionOther BenefitsPensionOther BenefitsTotalPensionOther Benefits
Net periodic benefit income
Operating
Service cost$25 $$34 $$33 $
Non-operating
Interest cost317 11 394 10 386 11 
Expected return on plan assets(557)(21)(660)(20)(633)(20)
Amortization of net actuarial gains(5)(13)(4)(17)(9)(20)
Amortization of prior service (credits) costs(27)(26)(26)
Effect of settlements(62)— — — — — 
Non-service cost net periodic benefit income(334)(22)(296)(26)(282)(28)
Net periodic benefit income$(309)$(21)$(262)$(24)$(249)$(26)
Other changes in plan assets and benefit obligations recognized in other comprehensive income
Net actuarial gain$(104)$(16)$(414)$(7)$(90)$(18)
Prior service cost (credit)— (14)— — — 
Amortization of net actuarial gain13 17 20 
Amortization of prior service credit (cost)27 (1)26 (1)26 (1)
Effect of settlements62 — — — — — 
Effect of divestiture 11 — — — — — 
Currency translation adjustment(1)— — — — 
Total change recognized in other comprehensive income(4)(394)(55)
Total impact from net periodic benefit income and changes in other comprehensive income$(303)$(25)$(656)$(15)$(304)$(25)
Schedule of Weighted-average Assumptions Used The following table presents the weighted-average assumptions used to determine the benefit obligation:
January 2, 2026January 3, 2025
Pension(1)
Other
Benefits
PensionOther
Benefits
Discount rate5.29 %5.13 %5.46 %5.38 %
Rate of future compensation increase3.01 %N/A3.01 %N/A
Cash balance interest crediting rate4.50 %N/A4.50 %N/A
_______________
(1)Key assumptions for our Consolidated Pension Plan include a discount rate of 5.30%, cash balance interest crediting rate of 4.50% and a 4.25% interest crediting rate for the frozen pension equity benefit.
The following table presents the weighted-average assumptions used to determine net periodic benefit income:
Fiscal Year
202520242023
Pension(1)
Other
Benefits
PensionOther
Benefits
PensionOther
Benefits
Discount rate to determine service cost 5.30 %5.43 %4.92 %5.00 %5.18 %5.26 %
Discount rate to determine interest cost4.96 %5.08 %4.80 %4.78 %5.08 %5.06 %
Expected return on plan assets7.46 %7.50 %7.45 %7.50 %7.46 %7.50 %
Rate of future compensation increase3.01 %N/A3.01 %N/A3.01 %N/A
Cash balance interest crediting rate4.50 %N/A4.50 %N/A4.00 %N/A
_______________
(1)Key assumptions for our Consolidated Pension Plan include expected return on plan assets of 7.50%, which is being maintained at 7.50% for fiscal 2026.
Schedule of Strategic Target Assets Allocation and Fair Value of Plan Assets
The following table provides the current strategic target asset allocation ranges by asset category:
 Target Asset Allocation
Equity investments30 %50%
Fixed income investments30 %50%
Alternative investments10 %30%
Cash and cash equivalents%10%
The following tables provide the fair value of plan assets held by our defined benefit plans by asset category and by fair value hierarchy level:
 January 2, 2026
(In millions)TotalLevel 1Level 2Level 3
Asset category
Equities:
Domestic equities$852 $852 $— $— 
International equities979 979 — — 
Real estate investment trusts167 167 — — 
Fixed income:
Corporate bonds1,574 — 1,522 52 
Government securities861 — 861 — 
Securitized assets27 — 27 — 
Fixed income funds97 92 — 
Cash and cash equivalents202 11 191 — 
Other56 — — 56 
Total$4,815 $2,014 $2,693 $108 
Investments measured at NAV:
Equity funds1,171 
Fixed income funds142 
Hedge funds151 
Private equity funds894 
Real asset funds322 
Other
Total investments measured at NAV2,682 
Receivables, net29 
Total fair value of plan assets$7,526 
January 3, 2025
(In millions)TotalLevel 1Level 2Level 3
Asset category
Equities:
Domestic equities$1,048 $1,048 $— $— 
International equities968 968 — — 
Real estate investment trusts186 186 — — 
Fixed income:
Corporate bonds1,685 — 1,642 43 
Government securities698 — 698 — 
Securitized assets79 — 79 — 
Fixed income funds132 128 — 
Cash and cash equivalents498 14 484 — 
Other53 — — 53 
Total$5,347 $2,220 $3,031 $96 
Investments measured at NAV:
Equity funds1,389 
Fixed income funds106 
Hedge funds219 
Private equity funds1,127 
Real asset funds323 
Other
Total investments measured at NAV3,166 
Receivables, net86 
Total fair value of plan assets$8,599 
Schedule of Expected Benefit Payments The following table provides the projected timing of payments for benefits earned to date and benefits expected to be earned for future service by current active employees under our defined benefit plans:
(In millions)Pension
Other
    Benefits(1)
Total
Fiscal Years:
2026$484 $21 $505 
2027472 20 492 
2028474 19 493 
2029479 18 497 
2030478 18 496 
2031 — 20352,295 76 2,371 
_______________
(1)Projected payments for Other Benefits reflect net payments from the Company, which include subsidies that reduce the gross payments by less than 1%.
v3.25.4
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Jan. 02, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Restricted Stock Units Activity
The following table summarizes the activity of RSUs during fiscal 2025:
Units
(In thousands)
Weighted-Average
Grant-Date Price Per Unit
RSUs outstanding as of January 3, 2025582 $210.28 
Granted249 $218.06 
Vested(208)$221.37 
Forfeited(46)$210.14 
RSUs outstanding as of January 2, 2026577 $211.19 
Schedule of Performance Shares Activity
The following table summarizes the activity of PSUs during fiscal 2025:
Units
(In thousands)
Weighted-Average
Grant-Date Price
Per Unit
PSUs outstanding as of January 3, 2025426 $236.42 
Granted185 $217.67 
Adjustment for achievement of performance measures
$258.83 
Vested(137)$258.83 
Forfeited(32)$223.83 
PSUs outstanding as of January 2, 2026451 $223.20 
Schedule of Assumptions Used In Calculating Fair Value of Stock Option Grants
The grant-date fair value of each stock option award was determined using the Black-Scholes-Merton option-pricing model which used assumptions noted in the following table:
Fiscal Year
202520242023
Expected dividends2.29%2.18%2.17%
Expected volatility26.52%25.29%28.60%
Risk-free interest rates
4.03%
3.80% - 4.64%
3.48% - 4.27%
Expected term (years)5.005.065.04
Schedule of Stock Option Activity
The following table summarizes the stock option activity during fiscal 2025:
Shares
(In thousands)
Weighted
Average
Exercise
Price
Per Share
Weighted
Average
Remaining
Contractual
Term (In years)
Aggregate
Intrinsic 
Value (In millions)
Stock options outstanding as of January 3, 20252,537 $191.09 
Granted388 $206.11 
Exercised(862)$169.12 
Forfeited or canceled(82)$211.45 
Stock options outstanding as of January 2, 20261,981 $202.70 6.16$202 
Stock options exercisable as of January 2, 20261,289 $199.18 4.87$136 
Schedule of Nonvested Stock Options Activity
The following table summarizes the unvested stock option activity during fiscal 2025:
Shares
(In thousands)
Weighted-Average
Grant-Date Fair Value
Per Share
Unvested stock options as of January 3, 2025635 $52.54 
Granted 388 $49.20 
Vested(253)$52.86 
Forfeited(79)$51.58 
Unvested stock options as of January 2, 2026691 $50.43 
v3.25.4
LEASES (Tables)
12 Months Ended
Jan. 02, 2026
Leases [Abstract]  
Schedule of Lease Expense and Supplemental Lease Information Components of lease costs included in our Consolidated Statement of Operations are as follows:
Fiscal Year
(In millions)202520242023
Operating lease cost$172 $164 $163 
Other, net(1)
75 75 60 
Total lease cost$247 $239 $223 
______________
(1) Includes short-term and equipment lease costs, variable lease costs, finance lease amortization, interest costs and sublease income.
Other supplemental lease information is as follows:
Fiscal Year
(In millions)
20252024
Net cash provided by operating activities - operating lease payments$178 $182 
ROU assets obtained in exchange for new operating lease obligations215 96 
Fiscal Year
20252024
Operating FinanceOperatingFinance
Weighted average remaining lease term7.51 years17.66 years7.59 years16.41 years
Weighted average discount rate4.84 %4.23 %3.72 %4.43 %
Schedule of Supplemental Balance Sheet Information ROU assets and lease liabilities included in our Consolidated Balance Sheet are as follows:
January 2, 2026January 3, 2025
(In millions)Operating FinanceOperatingFinance
ROU assets$717 $192 $684 $202 
Current lease liabilities132 10 150 32 
Non-current lease liabilities653 221 650 206 
Total lease liabilities$785 $231 $800 $238 
Schedule of Future Lease Payments Under Non-Cancelable Operating Leases
Maturities of operating and finance lease liabilities as of January 2, 2026 were as follows:
January 2, 2026
(In millions)OperatingFinance
2026$174 $19 
2027153 18 
2028133 19 
2029114 19 
203095 42 
Thereafter287 193 
Total future lease payments
956 310 
Less: imputed interest171 79 
Present value of lease liabilities$785 $231 
Schedule of Future Lease Payments Under Non-Cancelable Finance Leases
Maturities of operating and finance lease liabilities as of January 2, 2026 were as follows:
January 2, 2026
(In millions)OperatingFinance
2026$174 $19 
2027153 18 
2028133 19 
2029114 19 
203095 42 
Thereafter287 193 
Total future lease payments
956 310 
Less: imputed interest171 79 
Present value of lease liabilities$785 $231 
v3.25.4
SHAREHOLDERS' EQUITY (Tables)
12 Months Ended
Jan. 02, 2026
Equity [Abstract]  
Schedule of Components of AOCL
Changes in the components of AOCI, net of tax were as follows:
(In millions)
Foreign currency translation and other, net(1)
Pension and other postretirement benefits(2)
Total AOCI
Balance at December 30, 2022$(316)$28 $(288)
Other comprehensive income before reclassifications46 71 117 
Losses (gains) reclassified to earnings(31)(27)
Other comprehensive income50 40 90 
Balance at December 29, 2023(266)68 (198)
Other comprehensive (loss) income before reclassifications(72)323 251 
Losses (gains) reclassified to earnings(33)(26)
Other comprehensive (loss) income(65)290 225 
Balance at January 3, 2025(331)358 27 
Other comprehensive income before reclassifications77 73 150 
Losses (gains) reclassified to earnings20 (78)(58)
Other comprehensive income (loss)97 (5)92 
Balance at January 2, 2026$(234)$353 $119 
_______________
(1)Other, net consists of hedging derivatives.
(2)See Note 9: Retirement Benefits in these Notes for further information.
v3.25.4
ACQUISITIONS AND DIVESTITURES (Tables)
12 Months Ended
Jan. 02, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Business Divestitures and Asset Sales
The carrying amounts of the assets and liabilities of the Space Technology disposal group classified as held for sale in our Consolidated Balance Sheet were as follows:
(In millions)January 2, 2026
Receivables, net$26 
Contract assets94 
Inventories, net
Other current assets11 
Property, plant and equipment, net115 
Goodwill285 
Intangible assets, net373 
Other non-current assets26 
Valuation allowance(54)
Total assets held for sale$884 
Accounts payable
Contract liabilities59 
Compensation and benefits
Other current liabilities19 
Other non-current liabilities19 
Total liabilities held for sale$113 
The carrying amounts of assets and liabilities included in the CAS disposal group divestiture were as follows:
(In millions)March 28, 2025
Receivables, net$117 
Contract assets47 
Inventories, net139 
Other current assets22 
Property, plant and equipment, net46 
Goodwill535 
Intangible assets, net263 
Other non-current assets60 
Total assets$1,229 
Accounts payable95 
Contract liabilities49 
Compensation and benefits
Other current liabilities41 
Long-term debt, net of current portion
Other non-current liabilities59 
Total liabilities$252 
Net assets divested$977 
v3.25.4
BUSINESS SEGMENTS (Tables)
12 Months Ended
Jan. 02, 2026
Segment Reporting [Abstract]  
Schedule of Selected Financial Information by Business Segments The difference between CAS pension cost and the service cost component of net periodic benefit income (“FAS pension service cost”) is reflected in the FAS/CAS operating adjustment, which is included as a component of the

“Unallocated corporate items” item in
Note 14: Business Segments in these Notes.
Fiscal Year
(In millions)202520242023
FAS pension service cost$(26)$(36)$(35)
Less: CAS pension cost(36)(64)(145)
FAS/CAS operating adjustment$10 $28 $110 
The following table presents operating results by business segment and a reconciliation to total income before income taxes:
Fiscal Year
(In millions)202520242023
Revenue
CS$5,673 $5,459 $5,070 
IMS6,630 6,618 6,446 
SAS6,946 6,869 6,856 
AR2,845 2,580 1,243 
Intersegment(229)(201)(196)
Total revenue21,865 21,325 19,419 
Cost of revenue
CS(3,570)(3,490)(3,217)
IMS(5,188)(5,039)(4,933)
SAS(5,463)(5,430)(5,380)
AR(2,207)(2,008)(977)
Intersegment and corporate188 166 201 
Total cost of revenue(16,240)(15,801)(14,306)
Operating income
CS1,432 1,324 1,229 
IMS812 826 443 
SAS852 812 756 
AR270 307 138 
Segment operating income3,366 3,269 2,566 
Unallocated corporate items(1,256)(1,351)(1,140)
Total operating income2,110 1,918 1,426 
Non-service FAS pension income and other, net419 354 338 
Interest expense, net(597)(675)(543)
Income before income taxes$1,932 $1,597 $1,221 
Schedule of Disaggregation of Revenue by Segment
We disaggregate revenue for all four business segments by customer relationship, contract type and geographical region. We believe these categories best depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.
Fiscal 2025
(In millions)CSIMSSASAR
Revenue By Customer Relationship
Prime contractor$4,287 $4,598 $4,307 $650 
Subcontractor
1,324 1,957 2,575 2,167 
Intersegment62 75 64 28 
Total segment$5,673 $6,630 $6,946 $2,845 
Revenue By Contract Type
Fixed-price
$4,825 $5,050 $4,619 $1,850 
Cost-type786 1,505 2,263 967 
Intersegment62 75 64 28 
Total segment$5,673 $6,630 $6,946 $2,845 
Revenue By Geographical Region
United States$3,609 $4,852 $6,045 $2,545 
International(1)
2,002 1,703 837 272 
Intersegment62 75 64 28 
Total segment$5,673 $6,630 $6,946 $2,845 
_______________
(1) Includes revenue where the end consumer is located outside the U.S., including foreign military sales funded through the U.S. Government, whether directly or through prime contractors. No individual foreign country represents more than 5% of our total revenue.

Fiscal 2024
(In millions)CSIMSSASAR
Revenue By Customer Relationship
Prime contractor$3,801 $4,279 $4,307 $664 
Subcontractor
1,589 2,286 2,511 1,888 
Intersegment69 53 51 28 
Total segment$5,459 $6,618 $6,869 $2,580 
Revenue By Contract Type
Fixed-price
$4,566 $5,199 $4,293 $1,568 
Cost-type824 1,366 2,525 984 
Intersegment69 53 51 28 
Total segment$5,459 $6,618 $6,869 $2,580 
Revenue By Geographical Region
United States$3,741 $4,721 $5,971 $2,504 
International(1)
1,649 1,844 847 48 
Intersegment69 53 51 28 
Total segment$5,459 $6,618 $6,869 $2,580 
_______________
(1) Includes revenue where the end consumer is located outside the U.S., including foreign military sales funded through the U.S. Government, whether directly or through prime contractors. No individual foreign country represents more than 5% of our total revenue.
Fiscal 2023
(In millions)CSIMSSASAR
Revenue By Customer Relationship
Prime contractor$3,420 $4,152 $4,252 $294 
Subcontractor
1,597 2,220 2,555 929 
Intersegment53 74 49 20 
Total segment$5,070 $6,446 $6,856 $1,243 
Revenue By Contract Type
Fixed-price
$4,289 $4,869 $4,257 $783 
Cost-type728 1,503 2,550 440 
Intersegment53 74 49 20 
Total segment$5,070 $6,446 $6,856 $1,243 
Revenue By Geographical Region
United States$3,482 $4,646 $5,933 $1,184 
International(1)
1,535 1,726 874 39 
Intersegment53 74 49 20 
Total segment$5,070 $6,446 $6,856 $1,243 
_______________
(1) Includes revenue where the end consumer is located outside the U.S., including foreign military sales funded through the U.S. Government, whether directly or through prime contractors. No individual foreign country represents more than 5% of our total revenue.
Other financial information by business segment and geographical operations is summarized below:
Fiscal Year
(In millions)202520242023
Capital Expenditures
CS$70 $50 $39 
IMS74 115 148 
SAS118 140 151 
AR116 52 32 
Corporate46 51 79 
Total capital expenditures$424 $408 $449 
Depreciation and Amortization
CS$53 $56 $54 
IMS70 63 71 
SAS146 130 115 
AR49 50 31 
Corporate906 990 895 
Total depreciation and amortization$1,224 $1,289 $1,166 
Geographical Operations
Long-lived assets
United States$2,503 $2,639 $2,678 
International162 167 184 
Schedule of Total Assets by Segment
Total assets by business segment were as follows:
(In millions)January 2, 2026January 3, 2025
CS$7,131 $7,060 
IMS9,831 10,389 
SAS8,958 8,705 
AR5,109 4,826 
Corporate(1)
10,166 11,021 
Total assets$41,195 $42,001 
_______________
(1)Includes intangible assets acquired in connection with business combinations that benefit the entire Company. See the “Intangible Assets” section in Note 6: Goodwill and Intangible Assets in these Notes for further information.
v3.25.4
LEGAL PROCEEDINGS, COMMITMENTS AND CONTINGENCIES (Tables)
12 Months Ended
Jan. 02, 2026
Legal Proceedings And Contingencies [Abstract]  
Commercial Commitments
At January 2, 2026, we had the following commercial commitments outstanding:
(In millions)Commercial Commitment TotalCommitments expiring within
1 Year
 
Surety bonds used for performance$582 $236 
Standby letters of credit used for:
Advance payments444 255 
Performance701 497 
Financial60 60 
Warranty
Total standby letters of credit1,213 819 
Total commitments$1,795 $1,055 
v3.25.4
SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)
employee in Thousands, $ in Millions
12 Months Ended
Jan. 02, 2026
USD ($)
employee
country
Jan. 03, 2025
USD ($)
Dec. 29, 2023
USD ($)
Business Combination, Separately Recognized Transaction [Line Items]      
Number of countries in which entity operates (more than) | country 100    
Number of employees | employee 45    
Accounts receivable, allowance for credit loss, current $ 21 $ 21  
Internal use software, useful life minimum 2 years    
Internal use software, useful life maximum 10 years    
Equity method investments $ 88 62  
Equity interest investments $ 82 55  
Milestone payments, percentage of contract price 100.00%    
Monthly progress payments, percentage of costs incurred 80.00%    
Revenue recognized from performance obligations satisfied in previous periods $ 212 210 $ 118
Backlog 38,700 34,200  
Remaining performance obligation, funded backlog 26,900 23,300  
Research and development costs $ 536 $ 515 $ 480
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-03 | Revenue, Remaining Performance Obligation, First Year      
Business Combination, Separately Recognized Transaction [Line Items]      
Remaining performance obligation percentage 45.00%    
Expected timing of satisfaction period 1 year    
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-03 | Revenue, Remaining Performance Obligation, First And Second Years      
Business Combination, Separately Recognized Transaction [Line Items]      
Remaining performance obligation percentage 70.00%    
Expected timing of satisfaction period 2 years    
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-02      
Business Combination, Separately Recognized Transaction [Line Items]      
Expected timing of satisfaction period    
Minimum      
Business Combination, Separately Recognized Transaction [Line Items]      
Finite-lived intangible asset, useful life 3 years    
Minimum | Buildings      
Business Combination, Separately Recognized Transaction [Line Items]      
Property, plant and equipment, useful life 2 years    
Minimum | Machinery and equipment      
Business Combination, Separately Recognized Transaction [Line Items]      
Property, plant and equipment, useful life 2 years    
Maximum      
Business Combination, Separately Recognized Transaction [Line Items]      
Finite-lived intangible asset, useful life 20 years    
Maximum | Buildings      
Business Combination, Separately Recognized Transaction [Line Items]      
Property, plant and equipment, useful life 45 years    
Maximum | Machinery and equipment      
Business Combination, Separately Recognized Transaction [Line Items]      
Property, plant and equipment, useful life 10 years    
v3.25.4
SIGNIFICANT ACCOUNTING POLICIES - Net Estimated at Completion ("EAC") Adjustments (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Change in Accounting Estimate [Line Items]          
Revenue     $ 212 $ 210 $ 118
Operating income $ 2,110 $ 1,918 2,110 1,918 1,426
Contracts Accounted for under Percentage of Completion          
Change in Accounting Estimate [Line Items]          
Operating income     47 39 (85)
Net income     $ 35 $ 29 $ (63)
Diluted EPS (in dollars per share)     $ 0.19 $ 0.15 $ (0.33)
v3.25.4
SIGNIFICANT ACCOUNTING POLICIES - FAS/CAS Operating Adjustments (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
FAS pension service cost $ (26) $ (36)  
Pension Plan      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
FAS pension service cost (25) (34) $ (33)
Plans Under US Government Contracts | Pension Plan      
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]      
FAS pension service cost (26) (36) (35)
Less: CAS pension cost (36) (64) (145)
FAS/CAS operating adjustment $ 10 $ 28 $ 110
v3.25.4
EARNINGS PER SHARE (Details) - shares
shares in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Earnings Per Share [Abstract]      
Basic weighted average common shares outstanding (in shares) 187.4 189.8 189.6
Impact of dilutive share-based awards (in shares) 1.0 0.9 1.0
Diluted weighted average common shares outstanding (in shares) 188.4 190.7 190.6
Weighted average anti-dilutive employee stock options outstanding (in shares) 2.0 3.3 3.7
v3.25.4
CONTRACT ASSETS AND LIABILITIES (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Revenue from Contract with Customer [Abstract]    
Contract assets $ 3,566 $ 3,230
Contract liabilities, current (2,262) (2,142)
Contract liabilities, non-current (108) (91)
Net contract assets $ 1,196 $ 997
v3.25.4
CONTRACT ASSETS AND LIABILITIES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Revenue from Contract with Customer [Abstract]      
Recognized revenue related to contract liabilities outstanding at the end of the year $ 1,683 $ 1,433 $ 1,247
v3.25.4
INVENTORIES, NET (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Inventory Disclosure [Abstract]    
Finished products $ 243 $ 211
Work in process 291 332
Materials and supplies 685 787
Inventories, net $ 1,219 $ 1,330
v3.25.4
PROPERTY, PLANT AND EQUIPMENT, NET - Schedule of Property, Plant and Equipment (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Property, Plant and Equipment [Line Items]    
Property, plant and equipment and finance lease right of use assets $ 5,866 $ 5,642
Accumulated depreciation and amortization (3,201) (2,836)
Property, plant and equipment, net 2,665 2,806
Disposal Group, Held-for-sale, Not Discontinued Operations | Space Technology Disposal Group    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment, net 115  
Land    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment and finance lease right of use assets 140 182
Software capitalized for internal use    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment and finance lease right of use assets 886 795
Buildings    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment and finance lease right of use assets 1,669 1,633
Machinery and equipment    
Property, Plant and Equipment [Line Items]    
Property, plant and equipment and finance lease right of use assets $ 3,171 $ 3,032
v3.25.4
PROPERTY, PLANT AND EQUIPMENT, NET - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Property, Plant and Equipment [Abstract]      
Depreciation and amortization expense related to property, plant and equipment $ 453 $ 429 $ 389
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Changes in Carrying Amount of Goodwill (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Goodwill [Roll Forward]    
Beginning Balance $ 20,325 $ 19,979
Reallocation of goodwill in business realignment 0  
Goodwill from acquisition   537
Goodwill decrease from divestitures, assets of business held for sale (285) (129)
Impairment of goodwill (85) (14)
Currency translation adjustments 55 (48)
Goodwill, pre-alignment   20,325
Ending Balance 20,010 20,325
CS    
Goodwill [Roll Forward]    
Beginning Balance 4,938 4,940
Reallocation of goodwill in business realignment 0  
Impairment of goodwill 0 0
Currency translation adjustments 0 (2)
Goodwill, pre-alignment   4,938
Ending Balance 4,938 4,938
IMS    
Goodwill [Roll Forward]    
Beginning Balance 6,422 6,564
Reallocation of goodwill in business realignment (114)  
Goodwill decrease from divestitures, assets of business held for sale (120)  
Impairment of goodwill 0 0
Currency translation adjustments 24 (28)
Goodwill, pre-alignment   6,536
Ending Balance 6,326 6,422
SAS    
Goodwill [Roll Forward]    
Beginning Balance 5,999 6,110
Reallocation of goodwill in business realignment 0  
Goodwill decrease from divestitures, assets of business held for sale   (79)
Impairment of goodwill 0 (14)
Currency translation adjustments 31 (18)
Goodwill, pre-alignment   5,999
Ending Balance 6,030 5,999
AR    
Goodwill [Roll Forward]    
Beginning Balance 2,966 2,365
Reallocation of goodwill in business realignment 114  
Goodwill from acquisition   537
Goodwill decrease from divestitures, assets of business held for sale (165) (50)
Impairment of goodwill (85) 0
Currency translation adjustments 0 0
Goodwill, pre-alignment   2,852
Ending Balance $ 2,716 $ 2,966
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Schedule of Accumulated Impairment Losses (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Mar. 28, 2025
Jan. 03, 2025
Goodwill [Line Items]      
Accumulated goodwill impairment loss $ 887   $ 1,561
CS      
Goodwill [Line Items]      
Accumulated goodwill impairment loss 355   355
IMS      
Goodwill [Line Items]      
Accumulated goodwill impairment loss 195   954
Decrease in accumulated impairment losses   $ 759  
SAS      
Goodwill [Line Items]      
Accumulated goodwill impairment loss 80   80
AR      
Goodwill [Line Items]      
Accumulated goodwill impairment loss 257   $ 172
Increase in accumulated impairment losses $ 85    
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Narrative (Details)
$ in Millions
12 Months Ended
Nov. 27, 2023
Reporting_Unit
Jan. 02, 2026
USD ($)
sector
business
Reporting_Unit
Jan. 03, 2025
USD ($)
Dec. 29, 2023
USD ($)
May 31, 2024
USD ($)
Finite-Lived Intangible Assets [Line Items]          
Reallocation of goodwill in business realignment   $ 0      
Accumulated goodwill impairment loss   887 $ 1,561    
Number of reporting units | Reporting_Unit 2        
Goodwill impairment   85 14    
Amortization expense   770 853 $ 779  
Future estimated amortization expense, year one   632      
Future estimated amortization expense for intangible assets, year two   532      
Future estimated amortization expense, year three   459      
Future estimated amortization expense, year four   403      
Future estimated amortization expense, year five   386      
Future estimated amortization expense, after year five   $ 2,300      
Electro Optical          
Finite-Lived Intangible Assets [Line Items]          
Reporting unit, number of sectors | sector   2      
Number of businesses moved to new sector | business   1      
Global Optical Systems and Defense Electronics          
Finite-Lived Intangible Assets [Line Items]          
Number of reporting units | Reporting_Unit   1      
CS          
Finite-Lived Intangible Assets [Line Items]          
Reallocation of goodwill in business realignment   $ 0      
Accumulated goodwill impairment loss   355 355    
Goodwill impairment   0 0    
SAS          
Finite-Lived Intangible Assets [Line Items]          
Reallocation of goodwill in business realignment   0      
Accumulated goodwill impairment loss   80 80    
Goodwill impairment   0 14    
IMS          
Finite-Lived Intangible Assets [Line Items]          
Reallocation of goodwill in business realignment   (114)      
Accumulated goodwill impairment loss   195 954    
Goodwill impairment   0 0    
AR          
Finite-Lived Intangible Assets [Line Items]          
Reallocation of goodwill in business realignment   114      
Accumulated goodwill impairment loss   257 172    
Goodwill impairment   85 $ 0    
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Antenna Disposal Group          
Finite-Lived Intangible Assets [Line Items]          
Disposal group, including discontinued operation, goodwill         $ 93
Goodwill impairment   $ 14      
Goodwill, Impairment Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]   Asset Impairment Charges      
Disposal Group, Held-for-sale, Not Discontinued Operations | CAS Disposal Group          
Finite-Lived Intangible Assets [Line Items]          
Goodwill impairment       $ 296  
Disposal Group, Held-for-sale, Not Discontinued Operations | IMS | Space Technology Disposal Group          
Finite-Lived Intangible Assets [Line Items]          
Disposal group, including discontinued operation, goodwill   $ 120      
Disposal Group, Held-for-sale, Not Discontinued Operations | AR | Space Technology Disposal Group          
Finite-Lived Intangible Assets [Line Items]          
Disposal group, including discontinued operation, goodwill   $ 250      
v3.25.4
GOODWILL AND INTANGIBLE ASSETS - Schedule of Finite and Indefinite-Lived Intangible Assets (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 9,359 $ 9,854
Total intangibles, gross carrying amount 11,162 11,657
Accumulated Amortization (4,653) (4,018)
Net Carrying Amount 4,706 5,836
Intangible assets, net 6,509 7,639
Disposal Group, Held-for-sale, Not Discontinued Operations | Space Technology Disposal Group    
Finite-Lived Intangible Assets [Line Items]    
Intangible assets, net 373  
Trade names    
Finite-Lived Intangible Assets [Line Items]    
Trade name - indefinite-lived 1,803 1,803
Customer relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 8,329 8,817
Accumulated Amortization (4,031) (3,470)
Net Carrying Amount 4,298 5,347
Developed technologies    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 849 849
Accumulated Amortization (544) (482)
Net Carrying Amount 305 367
Trade names    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 175 185
Accumulated Amortization (75) (64)
Net Carrying Amount 100 121
Other    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 6 3
Accumulated Amortization (3) (2)
Net Carrying Amount $ 3 $ 1
v3.25.4
INCOME TAXES - Provision for Current and Deferred Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Current:      
United States $ (10) $ (166) $ 328
International 77 72 50
State and local 53 5 66
Current income taxes 120 (89) 444
Deferred:      
United States 166 244 (380)
International (14) (34) 10
State and local 54 (36) (51)
Total deferred income taxes 206 174 (421)
Income taxes $ 326 $ 85 $ 23
v3.25.4
INCOME TAXES - Schedule of Income before Income Tax, Domestic and Foreign (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Income Tax Disclosure [Abstract]          
United States     $ 1,677 $ 1,406 $ 1,016
International     255 191 205
Income before income taxes $ 1,932 $ 1,597 $ 1,932 $ 1,597 $ 1,221
v3.25.4
INCOME TAXES - Reconciliation of Income Tax Rates (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
U.S. federal statutory income tax rate $ 406    
Foreign-derived intangible income (35)    
R&D tax credits (226)    
Advanced manufacturing credits (22)    
Other (2)    
Changes in unrecognized tax benefits 20    
Impact of divestitures and reorganizations 95    
Income taxes $ 326 $ 85 $ 23
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
U.S. federal statutory income tax rate 21.00% 21.00% 21.00%
Foreign tax effects:   0.40% 0.00%
Non-deductible goodwill impairment   0.00% 3.60%
Foreign-derived intangible income (1.80%) (2.10%) (4.40%)
Changes in valuation allowance   (2.30%) 0.20%
R&D tax credits (11.70%) (10.40%) (12.50%)
Advanced manufacturing credits (1.10%)    
Other (0.10%)    
Changes in unrecognized tax benefits 1.10%    
Impact of divestitures and reorganizations 4.90% 1.20% (8.50%)
Share-based compensation   (0.60%) 0.20%
Settlement of tax audits   (3.40%) (1.10%)
Other   (0.60%) 2.00%
Effective income tax rate 16.90% 5.30% 1.90%
Research Tax Credit Carryforward      
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
Tax credit carryforward, valuation allowance $ 32    
Canada      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
State and local income taxes, net of federal income tax effect 22    
Foreign tax effects: (11)    
Other $ (3)    
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
State and local income taxes, net of federal income tax effect 1.10%    
Foreign tax effects: (0.60%)    
Other (0.20%)    
Other      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Foreign tax effects: $ 3    
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
Foreign tax effects: 0.20%    
United States      
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
State and local income taxes, net of federal income tax effect $ 70    
Other $ 9    
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
State and local income taxes, net of federal income tax effect 3.60% 2.10% 1.40%
Other 0.50%    
v3.25.4
INCOME TAXES - Components of Deferred Income Tax Assets (Liabilities) (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Deferred tax assets, net:    
Accruals $ 407 $ 396
Tax loss and credit carryforwards 222 249
Operating lease obligation 231 212
Capitalized research and experimental expenditures 1,245 1,694
Other 393 461
Valuation allowance (260) (238)
Deferred tax assets, net 2,238 2,774
Deferred tax liabilities:    
Property, plant and equipment (204) (216)
Acquired intangibles (1,794) (1,974)
Operating lease ROU asset (211) (188)
Deferred revenue on long-term contracts (677) (913)
Pension and other post-employment benefits (297) (196)
Other (93) (109)
Deferred tax liabilities (3,276) (3,596)
Net deferred tax liabilities (1,038) (822)
Deferred tax assets, tax credit carryforwards 189  
Deferred tax assets, operating loss carryforwards 37  
Net increase (decrease) in valuation allowance $ 22 $ (2)
v3.25.4
INCOME TAXES - Deferred Tax Assets, Net of Valuation Allowance (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Income Tax Disclosure [Abstract]    
Deferred income tax assets $ 76 $ 120
Deferred income tax liabilities (1,114) (942)
Net deferred tax liabilities $ (1,038) $ (822)
v3.25.4
INCOME TAXES - Schedule of Income Taxes Paid (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Effective Income Tax Rate Reconciliation [Line Items]      
U.S. federal $ (164)    
Total U.S. state and local 35    
Total foreign 74    
Total income taxes paid, net of refunds received (55) $ 102 $ 715
Income tax refunds 355    
Tax credit carryforward, purchase price 191    
Texas      
Effective Income Tax Rate Reconciliation [Line Items]      
Total U.S. state and local 5    
California      
Effective Income Tax Rate Reconciliation [Line Items]      
Total U.S. state and local 5    
New Hampshire      
Effective Income Tax Rate Reconciliation [Line Items]      
Total U.S. state and local 5    
Massachusetts      
Effective Income Tax Rate Reconciliation [Line Items]      
Total U.S. state and local 5    
Florida      
Effective Income Tax Rate Reconciliation [Line Items]      
Total U.S. state and local 5    
Other      
Effective Income Tax Rate Reconciliation [Line Items]      
Total U.S. state and local 10    
Canada      
Effective Income Tax Rate Reconciliation [Line Items]      
Total foreign 57    
Italy      
Effective Income Tax Rate Reconciliation [Line Items]      
Total foreign 4    
United Kingdom      
Effective Income Tax Rate Reconciliation [Line Items]      
Total foreign 3    
Other      
Effective Income Tax Rate Reconciliation [Line Items]      
Total foreign $ 10    
v3.25.4
INCOME TAXES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Income Tax Disclosure [Abstract]      
Total income taxes paid, net of refunds received $ (55) $ 102 $ 715
Interest and penalties recognized related to unrecognized tax benefits 19 29 $ 20
Accrued interest and penalties related to unrecognized tax benefits $ 128 $ 109  
v3.25.4
INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Unrecognized Tax Benefits [Roll Forward]      
Balance at beginning of fiscal year $ 758 $ 652 $ 613
Additions based on:      
Tax positions taken during current period 88 120 99
Tax positions taken during prior period 21 23 8
Tax positions related to acquired entities 0 92 86
Reductions based on:      
Tax positions taken during prior period (96) (113) (133)
Lapse in statutes of limitations (4) (9) (11)
Settlements with tax authorities (13) (7) (10)
Balance at end of fiscal year 754 758 $ 652
Unrecognized tax benefits that would favorably impact future tax rates $ 635 $ 666  
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Long-term Debt, Net (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Debt Instrument [Line Items]    
Fixed-rate debt $ 10,876 $ 11,476
Finance lease obligations and other 283 288
Unamortized discounts and issuance costs, net of bond premium (43) (43)
Total long-term debt 11,116 11,721
Less: current portion 673 640
Long-term debt, net of current portion 10,443 11,081
Fixed-rate debt | 3.832% notes, due April 2025    
Debt Instrument [Line Items]    
Fixed-rate debt $ 0 600
Fixed-rate debt | 7.00% debentures, due January 2026    
Debt Instrument [Line Items]    
Debt interest rate 7.00%  
Fixed-rate debt $ 100 100
Fixed-rate debt | 3.85% notes, due December 2026    
Debt Instrument [Line Items]    
Debt interest rate 3.85%  
Fixed-rate debt $ 550 550
Fixed-rate debt | 5.40% notes, due January 2027 ("5.40% 2027 Notes")    
Debt Instrument [Line Items]    
Debt interest rate 5.40%  
Fixed-rate debt $ 1,250 1,250
Fixed-rate debt | 6.35% debentures, due February 2028    
Debt Instrument [Line Items]    
Debt interest rate 6.35%  
Fixed-rate debt $ 26 26
Fixed-rate debt | 4.40% notes, due June 2028    
Debt Instrument [Line Items]    
Debt interest rate 4.40%  
Fixed-rate debt $ 1,850 1,850
Fixed-rate debt | 5.05% notes, due June 2029 ("5.05% 2029 Notes")    
Debt Instrument [Line Items]    
Debt interest rate 5.05%  
Fixed-rate debt $ 750 750
Fixed-rate debt | 2.90% notes, due December 2029    
Debt Instrument [Line Items]    
Debt interest rate 2.90%  
Fixed-rate debt $ 400 400
Fixed-rate debt | 1.80% notes, due January 2031    
Debt Instrument [Line Items]    
Debt interest rate 1.80%  
Fixed-rate debt $ 650 650
Fixed-rate debt | 5.25% notes, due June 2031 ("5.25% 2031 Notes")    
Debt Instrument [Line Items]    
Debt interest rate 5.25%  
Fixed-rate debt $ 750 750
Fixed-rate debt | 5.40% notes, due July 2033 ("5.40% 2033 Notes")    
Debt Instrument [Line Items]    
Debt interest rate 5.40%  
Fixed-rate debt $ 1,500 1,500
Fixed-rate debt | 5.35% notes, due June 2034 ("5.35% 2034 Notes")    
Debt Instrument [Line Items]    
Debt interest rate 5.35%  
Fixed-rate debt $ 750 750
Fixed-rate debt | 4.854% notes, due April 2035    
Debt Instrument [Line Items]    
Debt interest rate 4.854%  
Fixed-rate debt $ 400 400
Fixed-rate debt | 6.15% notes, due December 2040    
Debt Instrument [Line Items]    
Debt interest rate 6.15%  
Fixed-rate debt $ 300 300
Fixed-rate debt | 5.054% notes, due April 2045    
Debt Instrument [Line Items]    
Debt interest rate 5.054%  
Fixed-rate debt $ 500 500
Fixed-rate debt | 5.60% notes, due July 2053    
Debt Instrument [Line Items]    
Debt interest rate 5.60%  
Fixed-rate debt $ 500 500
Fixed-rate debt | 5.50% notes, due August 15, 2054 ("5.50% 2054 Notes")    
Debt Instrument [Line Items]    
Debt interest rate 5.50%  
Fixed-rate debt $ 600 $ 600
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Long-Term Debt and Issuances - Narrative (Details) - USD ($)
$ in Millions
Mar. 14, 2024
Jan. 02, 2026
Jan. 03, 2025
Debt Instrument [Line Items]      
Long-term debt, maturities, repayments of principal in year one   $ 660  
Long-term debt, maturities, repayments of principal in year two   1,256  
Long-term debt, maturities, repayments of principal in year three   1,880  
Long-term debt, maturities, repayments of principal in year four   1,155  
Long-term debt, maturities, repayments of principal in year five   5  
Long-term debt, maturities, repayments of principal in after year five   5,973  
Fixed-rate debt   10,876 $ 11,476
5.50% notes, due August 15, 2054 ("5.50% 2054 Notes") | Fixed-rate debt      
Debt Instrument [Line Items]      
Fixed-rate debt   $ 600 600
Secured Debt | March Issued 2024 Notes | Line of Credit      
Debt Instrument [Line Items]      
Repayments of long-term debt $ 2,250    
Debt instrument term 3 years    
Fixed-rate debt     $ 2,250
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Long-Term Debt Repayments - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended
Apr. 27, 2025
Mar. 14, 2024
Jun. 28, 2024
Jan. 02, 2026
Jan. 03, 2025
Notes due April 27, 2025, 3.832% | Fixed-rate debt          
Line of Credit Facility [Line Items]          
Repayments of long-term debt $ 600        
Debt interest rate percentage 3.832%        
Notes Due 2054, 5.50% | Fixed-rate debt          
Line of Credit Facility [Line Items]          
Debt interest rate percentage         5.50%
5.05% notes, due June 2029 ("5.05% 2029 Notes") | Fixed-rate debt          
Line of Credit Facility [Line Items]          
Debt interest rate percentage       5.05%  
5.35% notes, due June 2034 ("5.35% 2034 Notes") | Fixed-rate debt          
Line of Credit Facility [Line Items]          
Debt interest rate percentage       5.35%  
Senior Notes Due May 28 2024, 3.950% | Fixed-rate debt          
Line of Credit Facility [Line Items]          
Repayments of long-term debt     $ 350    
Debt interest rate percentage     3.95%    
March Issued 2024 Notes | Line of Credit | Secured Debt          
Line of Credit Facility [Line Items]          
Repayments of long-term debt   $ 2,250      
Debt instrument, interest rate during period   6.70%      
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Commercial Paper Program - Narrative (Details) - USD ($)
$ in Millions
Jan. 26, 2024
Jan. 02, 2026
Jan. 03, 2025
Debt Instrument [Line Items]      
Short-term debt   $ 0 $ 515
Debt, weighted average interest rate     4.70%
Commercial Paper      
Debt Instrument [Line Items]      
Line of credit facility, maximum borrowing capacity   3,000  
Short-term debt   $ 0 $ 515
Commercial Paper | Maximum      
Debt Instrument [Line Items]      
Debt instrument term 397 days    
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Fair Value of Long-Term Debt (Details) - USD ($)
$ in Billions
Jan. 02, 2026
Jan. 03, 2025
Estimated fair value | Valuation, Market Approach    
Debt Instrument [Line Items]    
Long-term debt, fair value $ 11.2 $ 11.5
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Credit Agreements (Details) - USD ($)
$ in Millions
Feb. 18, 2025
Jan. 26, 2024
Jul. 29, 2022
Jan. 02, 2026
Jan. 03, 2025
Revolving Credit Facility | 2025 Five-Year Credit Facility | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit facility, maximum borrowing capacity $ 2,500     $ 2,000  
Debt instrument term 5 years   5 years    
Line of credit facility, accordion feature, increase limit $ 3,500        
Revolving Credit Facility | 2025 Credit Facility | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit facility, maximum borrowing capacity $ 500        
Debt instrument term 364 days        
Revolving Credit Facility | 2024 Credit Facility | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit facility, maximum borrowing capacity   $ 1,500      
Debt instrument term   364 days      
Revolving Credit Facility | Credit Agreement 2022 | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit, current       0  
Available borrowing capacity       3,000 $ 2,985
Revolving Credit Facility | Credit Agreement 2024 | Line of Credit          
Line of Credit Facility [Line Items]          
Available borrowing capacity       $ 3,000  
Revolving Credit Facility | Credit Agreement 2023 | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit, current         0
Available borrowing capacity         $ 2,985
Bridge Loan | 2025 Five-Year Credit Facility | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit facility, maximum borrowing capacity $ 200        
Letter of Credit | 2025 Five-Year Credit Facility | Line of Credit          
Line of Credit Facility [Line Items]          
Line of credit facility, maximum borrowing capacity $ 350        
v3.25.4
DEBT AND CREDIT ARRANGEMENTS - Interest Paid (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Debt Disclosure [Abstract]      
Interest paid $ 604 $ 654 $ 489
v3.25.4
RETIREMENT BENEFITS - Narrative (Details)
$ in Millions
12 Months Ended
Oct. 31, 2025
USD ($)
Oct. 28, 2025
USD ($)
employee
Mar. 14, 2025
USD ($)
employee
Feb. 28, 2025
USD ($)
Jan. 01, 2027
Jan. 02, 2026
USD ($)
Jan. 03, 2025
USD ($)
Dec. 29, 2023
USD ($)
Dec. 31, 2035
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Percentage match of the employee contribution           6.00%      
Matching contributions charged to expense           $ 265 $ 276 $ 267  
Funded plan assets           1,336 0    
Defined benefit plan, benefit obligation, actuarial gain (loss)           (97) 378    
Actual return on plan assets           795 722    
Accumulated benefit obligation for all defined benefit pension plans           $ 6,100 7,600    
Private equity funds, liquidity restrictions term           10 years      
Employer contributions           $ 45 54    
Required employer contributions in fiscal 2024 and beyond           18      
Pension                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Funded plan assets           1,336 0    
Defined benefit plan, benefit obligation, actuarial gain (loss)           $ (104) $ 374    
Discount rate           5.29% 5.46%    
Actual return on plan assets           $ 766 $ 700    
Reduction in pension benefit obligations for plan assets transferred to annuity             $ 333    
Expected return on plan assets rate           7.46% 7.45% 7.46%  
Employer contributions           $ 38 $ 45    
Pension | Consolidated Pension Plan                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Percentage of total plan assets           85.00%      
Percentage of total projected benefit obligation           86.00%      
Discount rate           5.30%      
Expected return on plan assets rate           7.50%      
Pension | United States                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Transfer of benefit obligation     $ 1,200            
Defined benefit plan, number of employees | employee     22,000            
Funded plan assets     $ 1,200            
Pre-tax settlement gain           $ 14      
Defined benefit plan, benefit obligation, actuarial gain (loss)       $ (54)          
Loss from decrease in discount rate       $ 148          
Discount rate       5.22%     5.49%    
Actual return on plan assets       $ 94          
Expected return on plan assets rate           7.50%      
Employer contributions           $ 23      
Pension | Canada                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Transfer of benefit obligation   $ 155              
Defined benefit plan, number of employees | employee   1,500              
Funded plan assets   $ 155              
Pre-tax settlement gain   $ 48              
Defined benefit plan, benefit obligation, actuarial gain (loss) $ 23                
Forecast                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Ultimate per capita cost of healthcare assumed (percent)         8.91%       4.53%
Forecast | Pension | Consolidated Pension Plan                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Expected return on plan assets rate         7.50%        
Private equity funds                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Defined benefit plans, future unfunded commitments on NAV equity funds investments           $ 371 $ 539    
Real asset funds                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Minimum redemption notice period permitted on NAV equity funds investments           90 days      
Alternative investments                  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]                  
Minimum redemption notice period permitted on NAV equity funds investments           90 days      
v3.25.4
RETIREMENT BENEFITS - Fair Value of Deferred Compensation Plans (Details) - Estimated fair value - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan assets $ 293 $ 260
Fair value of deferred compensation plan liabilities 446 367
Equity securities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan liabilities 15 10
Equity securities | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan liabilities 15 10
CCTs and GICs, measured at NAV | Investments Measured at NAV    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan liabilities 431 357
Equity and fixed income securities    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan assets 255 219
Equity and fixed income securities | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan assets 255 219
COLI, measured at NAV | Investments Measured at NAV    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of deferred compensation plan assets $ 38 $ 41
v3.25.4
RETIREMENT BENEFITS - Roll Forward of Projected Benefit Obligations and Plan Assets (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Change in benefit obligation      
PBO at beginning of fiscal year $ 7,810 $ 8,794  
Service cost 26 36  
Interest cost 328 404  
Actuarial loss (gain) 97 (378)  
Benefits paid (525) (989)  
Settlement (1,336) 0  
Expenses paid (14) (19)  
Currency translation adjustment 14 (25)  
Divestiture (47) 0  
Other 6 (13)  
PBO at end of fiscal year 6,359 7,810 $ 8,794
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Plan assets at beginning of fiscal year 8,599 8,860  
Actual return on plan assets 795 722  
Employer contributions 45 54  
Benefits paid (525) (989)  
Settlement (1,336) 0  
Expenses paid (14) (19)  
Currency translation adjustment 19 (31)  
Divestiture (59) 0  
Other 2 2  
Plan assets at end of fiscal year 7,526 8,599 8,860
Funded status at end of fiscal year 1,167 789  
Pension      
Change in benefit obligation      
PBO at beginning of fiscal year 7,595 8,563  
Service cost 25 34 33
Interest cost 317 394 386
Actuarial loss (gain) 104 (374)  
Benefits paid (506) (967)  
Settlement (1,336) 0  
Expenses paid (14) (19)  
Currency translation adjustment 13 (24)  
Divestiture (47) 0  
Other 6 (12)  
PBO at end of fiscal year 6,157 7,595 8,563
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Plan assets at beginning of fiscal year 8,325 8,595  
Actual return on plan assets 766 700  
Employer contributions 38 45  
Benefits paid (506) (967)  
Settlement (1,336) 0  
Expenses paid (14) (19)  
Currency translation adjustment 19 (31)  
Divestiture (59) 0  
Other 1 2  
Plan assets at end of fiscal year 7,234 8,325 8,595
Funded status at end of fiscal year 1,077 730  
Reduction in pension benefit obligations for plan assets transferred to annuity   333  
Other Benefits      
Change in benefit obligation      
PBO at beginning of fiscal year 215 231  
Service cost 1 2 2
Interest cost 11 10 11
Actuarial loss (gain) (7) (4)  
Benefits paid (19) (22)  
Settlement 0 0  
Expenses paid 0 0  
Currency translation adjustment 1 (1)  
Divestiture 0 0  
Other 0 (1)  
PBO at end of fiscal year 202 215 231
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Plan assets at beginning of fiscal year 274 265  
Actual return on plan assets 29 22  
Employer contributions 7 9  
Benefits paid (19) (22)  
Settlement 0 0  
Expenses paid 0 0  
Currency translation adjustment 0 0  
Divestiture 0 0  
Other 1 0  
Plan assets at end of fiscal year 292 274 $ 265
Funded status at end of fiscal year $ 90 $ 59  
v3.25.4
RETIREMENT BENEFITS - Funded Status of Plan and Balance Sheet Information (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Defined Benefit Plan Disclosure [Line Items]    
Other non-current assets $ 1,368 $ 986
Compensation and benefits (18) (18)
Other non-current liabilities (183) (187)
Pension    
Defined Benefit Plan Disclosure [Line Items]    
Other non-current assets 1,226 873
Compensation and benefits (12) (12)
Other non-current liabilities (137) (139)
Other Benefits    
Defined Benefit Plan Disclosure [Line Items]    
Other non-current assets 142 113
Compensation and benefits (6) (6)
Other non-current liabilities $ (46) $ (48)
v3.25.4
RETIREMENT BENEFITS - Pre-tax Amounts Recorded in Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Defined Benefit Plan Disclosure [Line Items]    
Actuarial gain $ (362) $ (331)
Net prior service (credit) cost (109) (142)
Total recognized in accumulated other comprehensive income (loss), pre-tax (471) (473)
Pension    
Defined Benefit Plan Disclosure [Line Items]    
Actuarial gain (273) (245)
Net prior service (credit) cost (110) (144)
Total recognized in accumulated other comprehensive income (loss), pre-tax (383) (389)
Other Benefits    
Defined Benefit Plan Disclosure [Line Items]    
Actuarial gain (89) (86)
Net prior service (credit) cost 1 2
Total recognized in accumulated other comprehensive income (loss), pre-tax $ (88) $ (84)
v3.25.4
RETIREMENT BENEFITS - Accumulated Benefit Obligations in Excess of Plan Assets (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Pension    
Defined Benefit Plan Disclosure [Line Items]    
PBO $ 152 $ 154
Fair value of plan assets 3 3
ABO 152 153
Fair value of plan assets 3 3
Other Benefits    
Defined Benefit Plan Disclosure [Line Items]    
PBO 52 55
Fair value of plan assets $ 0 $ 0
v3.25.4
RETIREMENT BENEFITS - Statement of Operations Information (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Operating      
Service cost $ 26 $ 36  
Non-operating      
Interest cost 328 404  
Pension      
Operating      
Service cost 25 34 $ 33
Non-operating      
Interest cost 317 394 386
Expected return on plan assets (557) (660) (633)
Amortization of net actuarial gains (5) (4) (9)
Amortization of prior service (credits) costs (27) (26) (26)
Effect of settlements (62) 0 0
Non-service cost net periodic benefit income (334) (296) (282)
Net periodic benefit income (309) (262) (249)
Other changes in plan assets and benefit obligations recognized in other comprehensive income      
Net actuarial gain (104) (414) (90)
Prior service cost (credit) 5 (14) 0
Amortization of net actuarial gain 6 4 9
Amortization of prior service credit (cost) 27 26 26
Effect of settlements 62 0 0
Effect of divestiture 11 0 0
Currency translation adjustment (1) 4 0
Total change recognized in other comprehensive income 6 (394) (55)
Total impact from net periodic benefit income and changes in other comprehensive income (303) (656) (304)
Other Benefits      
Operating      
Service cost 1 2 2
Non-operating      
Interest cost 11 10 11
Expected return on plan assets (21) (20) (20)
Amortization of net actuarial gains (13) (17) (20)
Amortization of prior service (credits) costs 1 1 1
Effect of settlements 0 0 0
Non-service cost net periodic benefit income (22) (26) (28)
Net periodic benefit income (21) (24) (26)
Other changes in plan assets and benefit obligations recognized in other comprehensive income      
Net actuarial gain (16) (7) (18)
Prior service cost (credit) 0 0 0
Amortization of net actuarial gain 13 17 20
Amortization of prior service credit (cost) (1) (1) (1)
Effect of settlements 0 0 0
Effect of divestiture 0 0 0
Currency translation adjustment 0 0 0
Total change recognized in other comprehensive income (4) 9 1
Total impact from net periodic benefit income and changes in other comprehensive income $ (25) $ (15) $ (25)
v3.25.4
RETIREMENT BENEFITS - Assumptions Used to Determine Projected Benefits and Periodic Costs (Details)
12 Months Ended
Jan. 01, 2027
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Pension        
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]        
Discount rate   5.29% 5.46%  
Rate of future compensation increase   3.01% 3.01%  
Cash balance interest crediting rate   4.50% 4.50%  
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]        
Discount rate to determine service cost   5.30% 4.92% 5.18%
Discount rate to determine interest cost   4.96% 4.80% 5.08%
Expected return on plan assets   7.46% 7.45% 7.46%
Rate of future compensation increase   3.01% 3.01% 3.01%
Cash balance interest crediting rate   4.50% 4.50% 4.00%
Pension | Consolidated Pension Plan        
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]        
Discount rate   5.30%    
Cash balance interest crediting rate   4.50%    
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]        
Expected return on plan assets   7.50%    
Pension | Consolidated Pension Plan | Forecast        
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]        
Expected return on plan assets 7.50%      
Other Benefits        
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]        
Discount rate   5.13% 5.38%  
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]        
Discount rate to determine service cost   5.43% 5.00% 5.26%
Discount rate to determine interest cost   5.08% 4.78% 5.06%
Expected return on plan assets   7.50% 7.50% 7.50%
Frozen Equity Pension Plan | Consolidated Pension Plan        
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]        
Cash balance interest crediting rate   4.25%    
v3.25.4
RETIREMENT BENEFITS - Strategic Target Asset Allocation (Details)
Jan. 02, 2026
Minimum | Equity investments  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 30.00%
Minimum | Fixed income investments  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 30.00%
Minimum | Alternative investments  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 10.00%
Minimum | Cash and cash equivalents  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 0.00%
Maximum | Equity investments  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 50.00%
Maximum | Fixed income investments  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 50.00%
Maximum | Alternative investments  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 30.00%
Maximum | Cash and cash equivalents  
Defined Benefit Plan Disclosure [Line Items]  
Target Asset Allocation 10.00%
v3.25.4
RETIREMENT BENEFITS - Reconciliation of Defined Benefit Plan Asset Balances (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 7,526 $ 8,599 $ 8,860
Total      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 4,815 5,347  
Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 2,014 2,220  
Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 2,693 3,031  
Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 108 96  
Total investments measured at NAV      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 2,682 3,166  
Domestic equities      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 852 1,048  
Domestic equities | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 852 1,048  
Domestic equities | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Domestic equities | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
International equities      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 979 968  
International equities | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 979 968  
International equities | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
International equities | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Real estate investment trusts      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 167 186  
Real estate investment trusts | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 167 186  
Real estate investment trusts | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Real estate investment trusts | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Corporate bonds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 1,574 1,685  
Corporate bonds | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Corporate bonds | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 1,522 1,642  
Corporate bonds | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 52 43  
Government securities      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 861 698  
Government securities | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Government securities | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 861 698  
Government securities | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Securitized assets      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 27 79  
Securitized assets | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Securitized assets | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 27 79  
Securitized assets | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Fixed income funds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 97 132  
Fixed income funds | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 5 4  
Fixed income funds | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 92 128  
Fixed income funds | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Cash and cash equivalents      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 202 498  
Cash and cash equivalents | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 11 14  
Cash and cash equivalents | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 191 484  
Cash and cash equivalents | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Other      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 56 53  
Other | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Other | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 0 0  
Other | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets 56 53  
Equity funds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 1,171 $ 1,389  
Investments measured at NAV: Total investments measured at NAV Total investments measured at NAV  
Fixed income funds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 142 $ 106  
Investments measured at NAV: Total investments measured at NAV Total investments measured at NAV  
Hedge funds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 151 $ 219  
Investments measured at NAV: Total investments measured at NAV Total investments measured at NAV  
Private equity funds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 894 $ 1,127  
Investments measured at NAV: Total investments measured at NAV Total investments measured at NAV  
Real asset funds      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 322 $ 323  
Investments measured at NAV: Total investments measured at NAV Total investments measured at NAV  
Other      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 2 $ 2  
Investments measured at NAV: Total investments measured at NAV Total investments measured at NAV  
Receivables, net      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of plan assets $ 29 $ 86  
v3.25.4
RETIREMENT BENEFITS - Estimated Future Benefit Payments (Details)
$ in Millions
Jan. 02, 2026
USD ($)
Defined Benefit Plan Disclosure [Line Items]  
2026 $ 505
2027 492
2028 493
2029 497
2030 496
2031 — 2035 2,371
Pension  
Defined Benefit Plan Disclosure [Line Items]  
2026 484
2027 472
2028 474
2029 479
2030 478
2031 — 2035 2,295
Other Benefits  
Defined Benefit Plan Disclosure [Line Items]  
2026 21
2027 20
2028 19
2029 18
2030 18
2031 — 2035 $ 76
Expected future benefit percentage of gross payments, excluding subsidiaries 1.00%
v3.25.4
SHARE-BASED COMPENSATION - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share-based compensation expense $ 113 $ 97 $ 89
Tax benefit for share-based compensation $ 28 $ 20 $ 19
Common stock issued, net of shares withheld for tax purposes (in shares) 1,100,000    
Percent of options exercisable with in one year from grant date 33.30%    
Percent of options exercisable with in two year from grant date 33.30%    
Percent of options exercisable with in three year from grant date 33.30%    
Weighted-average grant-date fair value of options (in dollars per share) $ 49.20 $ 50.99 $ 54.63
Total intrinsic value of options exercised $ 82 $ 100 $ 23
Unrecognized compensation expense on options 20    
Fair value of vested stock options $ 13 $ 14 $ 14
2015 EIP      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares of common stock remaining available for future issuance (in shares) 19,600,000    
Number of shares of counted against available for issuance per each awarded unit (in shares) 3.8    
Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Unrecognized compensation costs of awards $ 57    
Period for recognition on unrecognized compensation expense on awards 2 years 2 months 8 days    
Weighed-average grant date price of awards granted (in dollars per share) $ 218.06 $ 211.95 $ 199.33
Grant date fair value of awards vested $ 46 $ 46 $ 44
Performance Share Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Unrecognized compensation costs of awards $ 37    
Period for recognition on unrecognized compensation expense on awards 1 year 8 months 15 days    
Weighed-average grant date price of awards granted (in dollars per share) $ 217.67 $ 230.09 $ 223.09
Grant date fair value of awards vested $ 36 $ 37 $ 42
Award expiration period 3 years    
Stock Options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Period for recognition on unrecognized compensation expense on awards 1 year 9 months 18 days    
Award expiration period 10 years    
v3.25.4
SHARE-BASED COMPENSATION - Restricted Stock and Restricted Stock Unit Awards Activity (Details) - Restricted Stock Units - $ / shares
shares in Thousands
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Units (In thousands)      
Outstanding, beginning balance (in shares) 582    
Granted (in shares) 249    
Vested (in shares) (208)    
Forfeited (in shares) (46)    
Outstanding, ending balance (in shares) 577 582  
Weighted-Average Grant-Date Price Per Unit      
Outstanding, beginning balance (in dollars per share) $ 210.28    
Granted (in dollars per share) 218.06 $ 211.95 $ 199.33
Vested (in dollars per share) 221.37    
Forfeited (in dollars per share) 210.14    
Outstanding, ending balance (in dollars per share) $ 211.19 $ 210.28  
v3.25.4
SHARE-BASED COMPENSATION - Performance Shares Unit Awards Activity (Details) - Performance Share Units - $ / shares
shares in Thousands
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Units (In thousands)      
Outstanding, beginning balance (in shares) 426    
Granted (in shares) 185    
Adjustment for achievement of performance measures (in shares) 9    
Vested (in shares) (137)    
Forfeited (in shares) (32)    
Outstanding, ending balance (in shares) 451 426  
Weighted-Average Grant-Date Price Per Unit      
Outstanding, beginning balance (in dollars per share) $ 236.42    
Granted (in dollars per share) 217.67 $ 230.09 $ 223.09
Adjustment for achievement of performance measures (in dollars per share) 258.83    
Vested (in dollars per share) 258.83    
Forfeited (in dollars per share) 223.83    
Outstanding, ending balance (in dollars per share) $ 223.20 $ 236.42  
v3.25.4
SHARE-BASED COMPENSATION - Significant Fair Value Assumptions (Details)
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Share-Based Payment Arrangement [Abstract]      
Expected dividends 2.29% 2.18% 2.17%
Expected volatility 26.52% 25.29% 28.60%
Risk-free interest rates 4.03% 3.80% 3.48%
Risk-free interest rates   4.64% 4.27%
Expected term (years) 5 years 5 years 21 days 5 years 14 days
v3.25.4
SHARE-BASED COMPENSATION - Stock Options Activity (Details)
$ / shares in Units, shares in Thousands, $ in Millions
12 Months Ended
Jan. 02, 2026
USD ($)
$ / shares
shares
Shares (In thousands)  
Stock options outstanding, beginning balance (in shares) | shares 2,537
Granted (in shares) | shares 388
Exercised (in shares) | shares (862)
Forfeited or canceled (in shares) | shares (82)
Stock options outstanding, ending balance (in shares) | shares 1,981
Stock options exercisable at January 3, 2026 (in shares) | shares 1,289
Weighted Average Exercise Price Per Share  
Stock options outstanding. beginning balance (in dollars per share) | $ / shares $ 191.09
Granted (in dollars per share) | $ / shares 206.11
Exercised (in dollars per share) | $ / shares 169.12
Forfeited or expired (in dollars per share) | $ / shares 211.45
Stock options outstanding, ending balance (in dollars per share) | $ / shares 202.70
Stock options exercisable, weighted average exercise price per share (in dollars per share) | $ / shares $ 199.18
Weighted Average Remaining Contractual Term (In years)  
Stock options outstanding, weighted average remaining contractual term 6 years 1 month 28 days
Stock options exercisable, weighted average remaining contractual term 4 years 10 months 13 days
Aggregate Intrinsic  Value (In millions)  
Stock options outstanding, aggregate intrinsic value | $ $ 202
Stock options exercisable, aggregate intrinsic value | $ $ 136
v3.25.4
SHARE-BASED COMPENSATION - Nonvested Stock Options (Details) - $ / shares
shares in Thousands
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Shares (In thousands)      
Unvested stock options, beginning balance (in shares) 635    
Granted (in shares) 388    
Vested (in shares) (253)    
Forfeited (in shares) (79)    
Unvested stock options, ending balance (in shares) 691 635  
Weighted-Average Grant-Date Fair Value Per Share      
Nonvested stock options, beginning balance (in dollars per share) $ 52.54    
Granted (in dollars per share) 49.20 $ 50.99 $ 54.63
Vested (in dollars per share) 52.86    
Forfeited (in dollars per share) 51.58    
Nonvested stock options, ending balance (in dollars per share) $ 50.43 $ 52.54  
v3.25.4
LEASES - Lease Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Leases [Abstract]      
Operating lease cost $ 172 $ 164 $ 163
Other, net 75 75 60
Total lease cost $ 247 $ 239 $ 223
v3.25.4
LEASES - Supplemental Balance Sheet Information (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Operating    
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other Assets, Noncurrent Other Assets, Noncurrent
ROU assets $ 717 $ 684
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Current Other Liabilities, Current
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Current Other Liabilities, Current
Other current liabilities $ 132 $ 150
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Noncurrent Other Liabilities, Noncurrent
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Noncurrent Other Liabilities, Noncurrent
Non-current lease liabilities $ 653 $ 650
Total lease liabilities 785 800
Finance    
ROU assets 192 202
Current lease liabilities 10 32
Non-current lease liabilities 221 206
Total lease liabilities $ 231 $ 238
v3.25.4
LEASES - Supplemental Cash Flow Information (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Leases [Abstract]    
Net cash provided by operating activities - operating lease payments $ 178 $ 182
ROU assets obtained in exchange for new operating lease obligations $ 215 $ 96
Weighted average remaining lease term    
Operating 7 years 6 months 3 days 7 years 7 months 2 days
Finance 17 years 7 months 28 days 16 years 4 months 28 days
Weighted average discount rate    
Operating 4.84% 3.72%
Finance 4.23% 4.43%
v3.25.4
LEASES - Future Lease Payments Under Non-Cancelable Operating and Finance Leases (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Operating    
2026 $ 174  
2027 153  
2028 133  
2029 114  
2030 95  
Thereafter 287  
Total future lease payments 956  
Less: imputed interest 171  
Total lease liabilities 785 $ 800
Finance    
2026 19  
2027 18  
2028 19  
2029 19  
2030 42  
Thereafter 193  
Total future lease payments 310  
Less: imputed interest 79  
Total lease liabilities 231 $ 238
Future lease payments for leases not yet commenced 1,100  
Camden, Arkansas Lease    
Finance    
Future lease payments for leases not yet commenced $ 700  
Term of contract for lease commitments not yet commenced 20 years  
Minimum    
Finance    
Term of contract for lease commitments not yet commenced 7 years  
Maximum    
Finance    
Term of contract for lease commitments not yet commenced 20 years  
v3.25.4
SHAREHOLDERS' EQUITY - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Oct. 21, 2022
Jan. 28, 2021
Equity [Abstract]          
Common stock authorized (in shares) 500,000,000 500,000,000      
Common shares, par value (in dollars per share) $ 1 $ 1      
Common stock issued (in shares) 186,844,093 189,794,911      
Common stock outstanding (in shares) 186,844,093 189,794,911      
Authorized amount of repurchase program       $ 3,000 $ 6,000
Stock repurchased during period (in shares) 5,100,000 2,500,000      
Payments for repurchases of common stock $ 1,154 $ 554 $ 518    
Remaining unused authorization of prior share repurchase program $ 2,200 3,400      
Stock repurchase during period   $ 554      
Preferred stock authorized (in shares) 1,000,000 1,000,000      
Preferred stock, shares issued (in shares) 0 0      
Preferred stock, shares outstanding (in shares) 0 0      
v3.25.4
SHAREHOLDERS' EQUITY (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance $ 19,579 $ 18,829  
Other comprehensive income 92 225 $ 90
Ending balance 19,635 19,579 18,829
Total AOCI      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance 27 (198) (288)
Other comprehensive income before reclassifications 150 251 117
Losses (gains) reclassified to earnings (58) (26) (27)
Other comprehensive income 92 225 90
Ending balance 119 27 (198)
Foreign currency translation and other, net      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance (331) (266) (316)
Other comprehensive income before reclassifications 77 (72) 46
Losses (gains) reclassified to earnings 20 7 4
Other comprehensive income 97 (65) 50
Ending balance (234) (331) (266)
Pension and other postretirement benefits      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance 358 68 28
Other comprehensive income before reclassifications 73 323 71
Losses (gains) reclassified to earnings (78) (33) (31)
Other comprehensive income (5) 290 40
Ending balance $ 353 $ 358 $ 68
v3.25.4
ACQUISITIONS AND DIVESTITURES - Space Technology Disposal Group Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Jul. 03, 2026
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Goodwill impairment $ 85 $ 14    
Forecast | Space Propulsion And Power Systems And Space Avionics And Communications Businesses        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Noncontrolling interest ownership percentage       40.00%
AR        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Goodwill impairment $ 85 0    
Space Technology Disposal Group | Disposal Group, Held-for-sale, Not Discontinued Operations        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Disposal group, interest acquired by counterparty 60.00%      
Cash price on sale of business $ 825      
Fair value less costs to sell 771      
Loss on write-down 54      
Pre-tax loss $ (83) $ (70) $ (41)  
v3.25.4
ACQUISITIONS AND DIVESTITURES - Space Technology Disposal Group, Schedule of Assets and Liabilities Divested (Details) - Disposal Group, Held-for-sale, Not Discontinued Operations - Space Technology Disposal Group
$ in Millions
Jan. 02, 2026
USD ($)
Business Combination [Line Items]  
Receivables, net $ 26
Contract assets 94
Inventories, net 8
Other current assets 11
Property, plant and equipment, net 115
Goodwill 285
Intangible assets, net 373
Other non-current assets 26
Valuation allowance (54)
Total assets 884
Accounts payable 9
Contract liabilities 59
Compensation and benefits 7
Other current liabilities 19
Other non-current liabilities 19
Total liabilities $ 113
v3.25.4
ACQUISITIONS AND DIVESTITURES -Divestiture of CAS Disposal Group - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Mar. 28, 2025
Jan. 02, 2026
Jan. 03, 2025
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Income before income taxes   $ 1,932 $ 1,597 $ 1,932 $ 1,597 $ 1,221
Proceeds from sales of businesses, net       820 273 71
Disposal Group, Disposed of by Sale, Not Discontinued Operations | CAS Disposal Group            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Income before income taxes     $ 121 21 (208)  
Proceeds from sales of businesses, net $ 820          
Noncontrolling interest derecognized       63    
Accumulated other comprehensive income derecognized       6    
Recognition of pre-tax loss, inclusive of amounts attributable to noncontrolling interest       $ 28 $ 29 $ 77
v3.25.4
ACQUISITIONS AND DIVESTITURES - Divesture of CAS - Assets and Liabilities Held For Sale (Details)
$ in Millions
Mar. 28, 2025
USD ($)
IMS  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Decrease in accumulated impairment losses $ 759
Disposal Group, Disposed of by Sale, Not Discontinued Operations | CAS Disposal Group  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Receivables, net 117
Contract assets 47
Inventories, net 139
Other current assets 22
Property, plant and equipment, net 46
Goodwill 535
Intangible assets, net 263
Other non-current assets 60
Total assets 1,229
Accounts payable 95
Contract liabilities 49
Compensation and benefits 6
Other current liabilities 41
Long-term debt, net of current portion 2
Other non-current liabilities 59
Total liabilities 252
Net assets divested $ 977
v3.25.4
ACQUISITIONS AND DIVESTITURES - Completed Divestitures - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 03, 2025
May 31, 2024
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]          
Proceeds from sales of businesses, net     $ 820 $ 273 $ 71
Disposal Group, Disposed of by Sale, Not Discontinued Operations | AOT Disposal Group          
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]          
Proceeds from sales of businesses, net $ 103        
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Antenna Disposal Group          
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]          
Proceeds from sales of businesses, net   $ 170      
Note receivable   $ 25      
Disposal Group, Disposed of by Sale, Not Discontinued Operations | VIS Business          
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]          
Proceeds from sales of businesses, net       $ 71  
v3.25.4
BUSINESS SEGMENTS - Narrative (Details) - segment
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Segment Reporting Information [Line Items]      
Number of operating segments 4    
Number of reportable segments 4    
Revenue from Contract with Customer Benchmark | Government Contracts Concentration Risk | U.S. Government      
Segment Reporting Information [Line Items]      
Concentration risk percentage 75.00% 76.00% 76.00%
v3.25.4
BUSINESS SEGMENTS - Revenues and Income From Continuing Operations by Segment (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Jan. 01, 2021
Segment Reporting Information [Line Items]            
Revenue $ 21,865 $ 21,325   $ 21,325 $ 19,419  
Cost of revenue (16,240) (15,801)   (15,801) (14,306) $ (14,306)
Operating income 2,110 1,918 $ 2,110 1,918 1,426  
Non-service FAS pension income and other, net 419 354 419   338  
Interest expense, net (597) (675) (597)   (543)  
Income before income taxes 1,932 1,597 1,932 1,597 1,221  
Operating segments            
Segment Reporting Information [Line Items]            
Operating income 3,366 3,269     2,566  
Operating segments | CS            
Segment Reporting Information [Line Items]            
Revenue 5,673 5,459 5,673 5,459 5,070  
Cost of revenue (3,570) (3,490)     (3,217)  
Operating income 1,432 1,324     1,229  
Operating segments | IMS            
Segment Reporting Information [Line Items]            
Revenue 6,630 6,618 6,630 6,618 6,446  
Cost of revenue (5,188) (5,039)     (4,933)  
Operating income 812 826     443  
Operating segments | SAS            
Segment Reporting Information [Line Items]            
Revenue 6,946 6,869 6,946 6,869 6,856  
Cost of revenue (5,463) (5,430)     (5,380)  
Operating income 852 812     756  
Operating segments | AR            
Segment Reporting Information [Line Items]            
Revenue 2,845 2,580 2,845 2,580 1,243  
Cost of revenue (2,207) (2,008)     (977)  
Operating income 270 307     138  
Intersegment            
Segment Reporting Information [Line Items]            
Revenue (229) (201)     (196)  
Intersegment | CS            
Segment Reporting Information [Line Items]            
Revenue     (62) (69) (53)  
Intersegment | IMS            
Segment Reporting Information [Line Items]            
Revenue     (75) (53) (74)  
Intersegment | SAS            
Segment Reporting Information [Line Items]            
Revenue     (64) (51) (49)  
Intersegment | AR            
Segment Reporting Information [Line Items]            
Revenue     $ (28) $ (28) (20)  
Intersegment and corporate            
Segment Reporting Information [Line Items]            
Cost of revenue 188 166     201  
Corporate non-segment            
Segment Reporting Information [Line Items]            
Operating income $ (1,256) $ (1,351)     $ (1,140)  
v3.25.4
BUSINESS SEGMENTS - Disaggregation of Revenue (Details)
$ in Millions
3 Months Ended 12 Months Ended
Jan. 02, 2026
USD ($)
Jan. 03, 2025
USD ($)
Jan. 02, 2026
USD ($)
segment
Jan. 03, 2025
USD ($)
Dec. 29, 2023
USD ($)
Segment Reporting [Abstract]          
Number of operating segments | segment     4    
Number of reportable segments | segment     4    
Disaggregation of Revenue [Line Items]          
Revenue $ 21,865 $ 21,325   $ 21,325 $ 19,419
Intersegment          
Disaggregation of Revenue [Line Items]          
Revenue (229) (201)     (196)
CS | Prime contractor          
Disaggregation of Revenue [Line Items]          
Revenue     $ 4,287 3,801 3,420
CS | Subcontractor          
Disaggregation of Revenue [Line Items]          
Revenue     1,324 1,589 1,597
CS | United States          
Disaggregation of Revenue [Line Items]          
Revenue     3,609 3,741 3,482
CS | International          
Disaggregation of Revenue [Line Items]          
Revenue     2,002 1,649 1,535
CS | Fixed-price          
Disaggregation of Revenue [Line Items]          
Revenue     4,825 4,566 4,289
CS | Cost-type          
Disaggregation of Revenue [Line Items]          
Revenue     786 824 728
CS | Intersegment          
Disaggregation of Revenue [Line Items]          
Revenue     (62) (69) (53)
CS | Operating segments          
Disaggregation of Revenue [Line Items]          
Revenue 5,673 5,459 5,673 5,459 5,070
IMS | Prime contractor          
Disaggregation of Revenue [Line Items]          
Revenue     4,598 4,279 4,152
IMS | Subcontractor          
Disaggregation of Revenue [Line Items]          
Revenue     1,957 2,286 2,220
IMS | United States          
Disaggregation of Revenue [Line Items]          
Revenue     4,852 4,721 4,646
IMS | International          
Disaggregation of Revenue [Line Items]          
Revenue     1,703 1,844 1,726
IMS | Fixed-price          
Disaggregation of Revenue [Line Items]          
Revenue     5,050 5,199 4,869
IMS | Cost-type          
Disaggregation of Revenue [Line Items]          
Revenue     1,505 1,366 1,503
IMS | Intersegment          
Disaggregation of Revenue [Line Items]          
Revenue     (75) (53) (74)
IMS | Operating segments          
Disaggregation of Revenue [Line Items]          
Revenue 6,630 6,618 6,630 6,618 6,446
SAS | Prime contractor          
Disaggregation of Revenue [Line Items]          
Revenue     4,307 4,307 4,252
SAS | Subcontractor          
Disaggregation of Revenue [Line Items]          
Revenue     2,575 2,511 2,555
SAS | United States          
Disaggregation of Revenue [Line Items]          
Revenue     6,045 5,971 5,933
SAS | International          
Disaggregation of Revenue [Line Items]          
Revenue     837 847 874
SAS | Fixed-price          
Disaggregation of Revenue [Line Items]          
Revenue     4,619 4,293 4,257
SAS | Cost-type          
Disaggregation of Revenue [Line Items]          
Revenue     2,263 2,525 2,550
SAS | Intersegment          
Disaggregation of Revenue [Line Items]          
Revenue     (64) (51) (49)
SAS | Operating segments          
Disaggregation of Revenue [Line Items]          
Revenue 6,946 6,869 6,946 6,869 6,856
AR | Prime contractor          
Disaggregation of Revenue [Line Items]          
Revenue     650 664 294
AR | Subcontractor          
Disaggregation of Revenue [Line Items]          
Revenue     2,167 1,888 929
AR | United States          
Disaggregation of Revenue [Line Items]          
Revenue     2,545 2,504 1,184
AR | International          
Disaggregation of Revenue [Line Items]          
Revenue     272 48 39
AR | Fixed-price          
Disaggregation of Revenue [Line Items]          
Revenue     1,850 1,568 783
AR | Cost-type          
Disaggregation of Revenue [Line Items]          
Revenue     967 984 440
AR | Intersegment          
Disaggregation of Revenue [Line Items]          
Revenue     (28) (28) (20)
AR | Operating segments          
Disaggregation of Revenue [Line Items]          
Revenue $ 2,845 $ 2,580 $ 2,845 $ 2,580 $ 1,243
v3.25.4
BUSINESS SEGMENTS - Total Assets by Segment (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Segment Reporting Information [Line Items]    
Assets $ 41,195 $ 42,001
Operating segments | CS    
Segment Reporting Information [Line Items]    
Assets 7,131 7,060
Operating segments | IMS    
Segment Reporting Information [Line Items]    
Assets 9,831 10,389
Operating segments | SAS    
Segment Reporting Information [Line Items]    
Assets 8,958 8,705
Operating segments | AR    
Segment Reporting Information [Line Items]    
Assets 5,109 4,826
Corporate non-segment    
Segment Reporting Information [Line Items]    
Assets $ 10,166 $ 11,021
v3.25.4
BUSINESS SEGMENTS - Capital Expenditures and Depreciation by Segment (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
Segment Reporting Information [Line Items]      
Total capital expenditures $ 424 $ 408 $ 449
Depreciation and amortization 1,224 1,289 1,166
Operating segments | CS      
Segment Reporting Information [Line Items]      
Total capital expenditures 70 50 39
Depreciation and amortization 53 56 54
Operating segments | IMS      
Segment Reporting Information [Line Items]      
Total capital expenditures 74 115 148
Depreciation and amortization 70 63 71
Operating segments | SAS      
Segment Reporting Information [Line Items]      
Total capital expenditures 118 140 151
Depreciation and amortization 146 130 115
Operating segments | AR      
Segment Reporting Information [Line Items]      
Total capital expenditures 116 52 32
Depreciation and amortization 49 50 31
Corporate non-segment      
Segment Reporting Information [Line Items]      
Total capital expenditures 46 51 79
Depreciation and amortization $ 906 $ 990 $ 895
v3.25.4
BUSINESS SEGMENTS - Geographic Information (Details) - USD ($)
$ in Millions
Jan. 02, 2026
Jan. 03, 2025
Dec. 29, 2023
United States      
Disaggregation of Revenue [Line Items]      
Long-lived assets $ 2,503 $ 2,639 $ 2,678
International      
Disaggregation of Revenue [Line Items]      
Long-lived assets $ 162 $ 167 $ 184
v3.25.4
LEGAL PROCEEDINGS, COMMITMENTS AND CONTINGENCIES - Narrative (Details)
$ in Millions
Jan. 02, 2026
USD ($)
site
Jan. 03, 2025
USD ($)
Other Commitments [Line Items]    
Number of sites with future environmental liabilities 113  
Number of sites owned 12  
Number of sites associated with former locations or current operation locations 73  
Number of treatment or disposal sites not owned 28  
Various Environmental Matters    
Other Commitments [Line Items]    
Accrual for environmental loss contingencies | $ $ 659 $ 637
Recoverable environmental remediation costs | $ $ 483 $ 462
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Current, Other Liabilities, Noncurrent Other Liabilities, Current, Other Liabilities, Noncurrent
v3.25.4
LEGAL PROCEEDINGS, COMMITMENTS AND CONTINGENCIES - Commercial Commitments (Details)
$ in Millions
Jan. 02, 2026
USD ($)
Other Commitments [Line Items]  
Commercial Commitment Total $ 1,795
Commitments expiring within 1 Year 1,055
Surety bonds used for performance  
Other Commitments [Line Items]  
Commercial Commitment Total 582
Commitments expiring within 1 Year 236
Standby Letters of Credit  
Other Commitments [Line Items]  
Commercial Commitment Total 1,213
Commitments expiring within 1 Year 819
Advance payments  
Other Commitments [Line Items]  
Commercial Commitment Total 444
Commitments expiring within 1 Year 255
Performance  
Other Commitments [Line Items]  
Commercial Commitment Total 701
Commitments expiring within 1 Year 497
Financial  
Other Commitments [Line Items]  
Commercial Commitment Total 60
Commitments expiring within 1 Year 60
Warranty  
Other Commitments [Line Items]  
Commercial Commitment Total 8
Commitments expiring within 1 Year $ 7
v3.25.4
SUBSEQUENT EVENTS (Details)
$ in Billions
12 Months Ended
Jan. 03, 2026
segment
Jan. 02, 2026
segment
Jan. 13, 2026
USD ($)
Subsequent Event [Line Items]      
Number of reportable segments   4  
Subsequent Event      
Subsequent Event [Line Items]      
Number of reportable segments 3    
Subsequent Event | Department Of War      
Subsequent Event [Line Items]      
Strategic partnership investment agreement, value | $     $ 1.0