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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Sep. 30, 2011	Nov. 18, 2011	Apr. 01, 2011
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	FY
Trading Symbol	SMG
Entity Registrant Name	SCOTTS MIRACLE-GRO CO
Entity Central Index Key	0000825542
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		60,957,452
Entity Public Float			$ 2,676,710,155

Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Net sales	$ 417.2	$ 1,058.7	$ 1,129.6	$ 230.2	$ 422.3	$ 1,172.6	$ 1,050.7	$ 252.4	$ 2,835.7	$ 2,898.0	$ 2,746.4
Cost of sales									1,811.2	1,819.1	1,757.0
Cost of sales-impairment, restructuring and other charges									18.3
Cost of sales-product registration and recall matters									3.2	3.0	11.7
Gross profit	91.1	400.1	462.7	49.1	126.3	481.8	415.0	52.8	1,003.0	1,075.9	977.7
Operating expenses:
Selling, general and administrative									688.5	695.3	699.2
Impairment, restructuring and other charges	62.3	13.8							57.8	18.5
Product registration and recall matters	3.6	6.8	2.5	1.7	2.9	1.5	1.7	2.6	11.4	5.7	16.8
Other (income) expense, net									(1.7)	(6.7)	1.2
Income from operations									247.0	363.1	260.5
Costs related to refinancing									1.2
Interest expense									51.0	43.2	52.4
Income (loss) from continuing operations before income taxes									194.8	319.9	208.1
Income tax expense from continuing operations									72.9	119.4	75.5
Income (loss) from continuing operations	(71.7)	111.7	148.6	(66.7)	(33.1)	169.5	114.2	(50.1)	121.9	200.5	132.6
Income (loss) from discontinued operations, net of tax	18.3	(0.1)	29.0	(1.2)	0.5	6.4	4.3	(7.6)	46.0	3.6	20.7
Net income	$ (53.4)	$ 111.6	$ 177.6	$ (67.9)	$ (32.6)	$ 175.9	$ 118.5	$ (57.7)	$ 167.9	$ 204.1	$ 153.3
Basic income per common share:
Income from continuing operations	$ (1.16)	$ 1.73	$ 2.26	$ (1.00)	$ (0.50)	$ 2.55	$ 1.72	$ (0.76)	$ 1.88	$ 3.03	$ 2.04
Income (loss) from discontinued operations, net of tax	0.30		0.44	(0.02)	0.01	0.10	0.07	(0.12)	0.72	0.05	0.32
Basic net income per common share	(0.86)	1.73	2.70	(1.02)	(0.49)	2.65	1.79	(0.88)	2.60	3.08	2.36
Diluted income per common share:
Income from continuing operations	(1.16)	1.69	2.20	(1.00)	(0.50)	2.50	1.69	(0.76)	1.84	2.97	2.01
Income (loss) from discontinued operations, net of tax	0.30		0.43	(0.02)	0.01	0.09	0.07	(0.12)	0.70	0.05	0.31
Diluted net income per common share	$ (0.86)	$ 1.69	$ 2.63	$ (1.02)	$ (0.49)	$ 2.59	$ 1.76	$ (0.88)	$ 2.54	$ 3.02	$ 2.32

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
OPERATING ACTIVITIES
Net income	$ 167.9	$ 204.1	$ 153.3
Adjustments to reconcile net income to net cash provided by operating activities:
Impairment, restructuring and other charges	31.8	18.5	5.1
Costs related to refinancing	1.2
Share-based compensation expense	16.0	16.4	14.5
Depreciation	50.3	48.5	47.9
Amortization	11.4	10.9	12.5
Deferred taxes	(11.3)	37.7	(6.0)
Loss (gain) on sale of long-lived assets	0.8	(22.4)	(1.1)
Gain on sale of business	(93.0)
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	10.4	(10.7)	7.1
Inventories	(37.8)	50.8	(47.4)
Prepaid and other assets	(7.6)	(3.7)	4.7
Accounts payable	6.1	(31.2)	(17.3)
Other current liabilities	(76.5)	(24.1)	86.3
Restructuring reserves	29.1	(0.3)	(0.3)
Other non-current items	13.0	13.0	36.9
Other, net	10.3	(11.6)	(31.6)
Net cash provided by operating activities	122.1	295.9	264.6
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.2	24.5	1.4
Proceeds from sale of business, net of transaction costs	253.6
Investments in property, plant and equipment	(72.7)	(83.4)	(72.0)
Contingent consideration and related payments	(20.0)
Investments in intellectual property			(3.4)
Investments in acquired businesses, net of cash acquired	(7.6)		(9.3)
Net cash provided by (used in) investing activities	153.5	(58.9)	(83.3)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,610.1	1,021.4	1,558.0
Repayments under revolving and bank lines of credit and term loans	(1,632.1)	(1,391.4)	(1,736.0)
Proceeds from issuance of Senior Notes, net of discount	200.0	198.5
Financing and issuance fees	(18.9)	(5.5)	(0.1)
Dividends paid	(67.9)	(42.6)	(33.4)
Purchase of common shares	(358.7)	(25.0)
Payments on seller notes	(0.3)	(0.6)	(1.4)
Excess tax benefits from share-based payment arrangements	5.6	6.4	4.1
Cash received from exercise of stock options	31.5	22.5	14.8
Net cash provided by (used in) financing activities	(230.7)	(216.3)	(194.0)
Effect of exchange rate changes on cash	(2.1)	(3.2)	(0.4)
Net increase (decrease) in cash and cash equivalents	42.8	17.5	(13.1)
Cash and cash equivalents, beginning of year	88.1	70.6	83.7
Cash and cash equivalents, end of year	130.9	88.1	70.6
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	(44.5)	(41.6)	(55.6)
Income taxes paid	$ (115.1)	$ (84.2)	$ (51.2)

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Current assets:
Cash and cash equivalents	$ 130.9	$ 88.1
Accounts receivable, less allowances of $12.9 in 2011 and $7.7 in 2010	323.5	350.9
Inventories	387.0	352.9
Assets held for sale		193.1
Prepaid and other current assets	151.1	133.1
Total current assets	992.5	1,118.1
Property, plant and equipment, net	394.7	381.3
Goodwill	309.1	305.8
Intangible assets, net	319.6	330.2
Other assets	36.3	28.6
Total assets	2,052.2	2,164.0
Current liabilities:
Current portion of debt	3.2	195.0
Accounts payable	150.0	141.7
Liabilities held for sale		45.3
Other current liabilities	315.4	354.8
Total current liabilities	468.6	736.8
Long-term debt	791.8	436.7
Other liabilities	232.0	226.0
Total liabilities	1,492.4	1,399.5
Commitments and contingencies (Notes 3, 17, 18 and 19)
Shareholders' equity:
Common shares and capital in excess of $.01 stated value per share; shares outstanding of 60.8 in 2011 and 66.8 in 2010	427.1	434.0
Retained earnings	599.2	499.6
Treasury shares, at cost; 7.5 million shares in 2011 and 1.8 million shares in 2010	(388.5)	(92.0)
Accumulated other comprehensive loss	(78.0)	(77.1)
Total shareholders' equity	559.8	764.5
Total liabilities and shareholders' equity	$ 2,052.2	$ 2,164.0

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Accounts receivable, allowances	$ 12.9	$ 7.7
Common shares, stated value per share	$ 0.01	$ 0.01
Common shares, shares outstanding	60.8	66.8
Treasury shares, at cost, shares	7.5	1.8

Consolidated Statements of Shareholders' Equity - USD ($) shares in Millions, $ in Millions	Total	Common Stock	Capital in Excess of Stated Value	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(loss)
Beginning Balance (in shares) at Sep. 30, 2008		68.1			3.4
Beginning Balance at Sep. 30, 2008	$ 436.7	$ 0.3	$ 472.1	$ 216.7	$ (185.3)	$ (67.1)
Net income	153.3			153.3
Foreign currency translation	9.6					9.6
Gain (loss) on derivatives, net of tax of $0.7 in 2011, $2.9 in 2010 and $9.5 in 2009	(3.2)					(3.2)
Pension and other postretirement liabilities, net of tax of $6.9 in 2011, $1.0 in 2010 and $6.6 in 2009	(12.1)					(12.1)
Comprehensive income	147.6
Share-based compensation	14.5		14.5
Dividends declared ($1.05 per share in 2011, $0.625 per share in 2010 and $0.50 per share in 2009)	(32.5)			(32.5)
Treasury stock issuances (in shares)					(1.0)
Treasury stock issuances	20.1		(33.5)		$ 53.6
Other	(1.9)		(1.9)
Ending Balance (in shares) at Sep. 30, 2009		68.1			2.4
Ending Balance at Sep. 30, 2009	584.5	$ 0.3	451.2	337.5	$ (131.7)	(72.8)
Net income	204.1			204.1
Foreign currency translation	1.0					1.0
Gain (loss) on derivatives, net of tax of $0.7 in 2011, $2.9 in 2010 and $9.5 in 2009	4.6					4.6
Pension and other postretirement liabilities, net of tax of $6.9 in 2011, $1.0 in 2010 and $6.6 in 2009	(9.9)					(9.9)
Comprehensive income	199.8
Share-based compensation	16.4		16.4
Dividends declared ($1.05 per share in 2011, $0.625 per share in 2010 and $0.50 per share in 2009)	(42.0)			(42.0)
Treasury stock purchases (in shares)					0.5
Treasury stock purchases	$ (25.0)				$ (25.0)
Treasury stock issuances (in shares)	1.1				(1.1)
Treasury stock issuances	$ 30.1		(34.6)		$ 64.7
Other	0.7		0.7
Ending Balance (in shares) at Sep. 30, 2010		68.1			1.8
Ending Balance at Sep. 30, 2010	764.5	$ 0.3	433.7	499.6	$ (92.0)	(77.1)
Net income	167.9			167.9
Foreign currency translation	(10.1)					(10.1)
Gain (loss) on derivatives, net of tax of $0.7 in 2011, $2.9 in 2010 and $9.5 in 2009	(3.0)					(3.0)
Pension and other postretirement liabilities, net of tax of $6.9 in 2011, $1.0 in 2010 and $6.6 in 2009	12.2					12.2
Comprehensive income	167.0
Share-based compensation	16.0		16.0
Dividends declared ($1.05 per share in 2011, $0.625 per share in 2010 and $0.50 per share in 2009)	(68.3)			(68.3)
Treasury stock purchases (in shares)					6.9
Treasury stock purchases	$ (358.7)				$ (358.7)
Treasury stock issuances (in shares)	1.2				(1.2)
Treasury stock issuances	$ 37.9		(24.3)		$ 62.2
Other	1.4		1.4
Ending Balance (in shares) at Sep. 30, 2011		68.1			7.5
Ending Balance at Sep. 30, 2011	$ 559.8	$ 0.3	$ 426.8	$ 599.2	$ (388.5)	$ (78.0)

Consolidated Statements of Shareholders' Equity (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Gain (loss) on derivatives, tax	$ 0.7	$ 2.9	$ 9.5
Pension and other postretirement liabilities, tax	$ 6.9	$ 1.0	$ 6.6
Dividends, per share	$ 1.05	$ 0.625	$ 0.50

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 30, 2011

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

The Scotts Miracle-Gro Company (“Scotts Miracle-Gro” and, together with its subsidiaries, the “Company”) are engaged in the manufacturing, marketing and sale of branded products for consumer lawn and garden care. The Company’s primary customers include home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers and food and drug stores. The Company’s products are sold primarily in North America and the European Union. The Company also operates the Scotts LawnService^® business, which provides residential and commercial lawn care, tree and shrub care and limited pest control services in the United States.

On July 8, 2009, Scotts Miracle-Gro announced its intention to close the Smith & Hawken business by the end of calendar 2009. During the Company’s first quarter of fiscal 2010, all Smith & Hawken stores were closed and substantially all operational activities of Smith & Hawken were discontinued. On February 28, 2011, the Company completed the sale of a significant majority of the assets of its Global Professional business (excluding the non-European professional seed business, “Global Pro”) to Israel Chemicals Ltd. (“ICL”). As a result of the then-pending sale, effective in the Company’s first quarter of fiscal 2011, the Company classified Global Pro as discontinued operations. See “NOTE 2. DISCONTINUED OPERATIONS” for additional details regarding the wind-down of Smith & Hawken and the sale of Global Pro.

Due to the nature of the consumer lawn and garden business, the majority of sales to customers occur in the Company’s second and third fiscal quarters. On a combined basis, net sales for the second and third quarters of the last three fiscal years represented approximately 75% of annual net sales.

Organization and Basis of Presentation

The Company’s consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The consolidated financial statements include the accounts of Scotts Miracle-Gro and all wholly-owned and majority-owned subsidiaries. All intercompany transactions and accounts are eliminated in consolidation. The Company’s consolidation criteria are based on majority ownership (as evidenced by a majority voting interest in the entity) and an objective evaluation and determination of effective management control.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results ultimately may differ from the estimates.

Revenue Recognition

Revenue is recognized when title and risk of loss transfer, which generally occurs when products or services are received by the customer. Provisions for estimated returns and allowances are recorded at the time revenue is recognized based on historical rates and are periodically adjusted for known changes in return levels. Outbound shipping and handling costs are included in cost of sales.

Under the terms of the Amended and Restated Exclusive Agency and Marketing Agreement (the “Marketing Agreement”) between the Company and Monsanto Company (“Monsanto”), the Company, in its role as exclusive agent, performs certain functions, primarily manufacturing conversion, distribution and logistics, and selling and marketing support on behalf of Monsanto in the conduct of the consumer Roundup^® business. The actual costs incurred by the Company on behalf of the consumer Roundup^® business are recovered from Monsanto through the terms of the Marketing Agreement. The reimbursement of costs for which the Company is considered the primary obligor is included in net sales.

Promotional Allowances

The Company promotes its branded products through, among other things, cooperative advertising programs with retailers. Retailers may also be offered in-store promotional allowances and rebates based on sales volumes. Certain products are promoted with direct consumer rebate programs and special purchasing incentives. Promotion costs (including allowances and rebates) incurred during the year are expensed to interim periods in relation to revenues and are recorded as a reduction of net sales. Accruals for expected payouts under these programs are included in the “Other current liabilities” line in the Consolidated Balance Sheets.

Advertising

Advertising costs incurred during the year by our Global Consumer segment are expensed to interim periods in relation to revenues. All advertising costs, except for external production costs, are expensed within the fiscal year in which such costs are incurred. External production costs for advertising programs are deferred until the period in which the advertising is first aired.

Scotts LawnService^® promotes its service offerings primarily through direct mail campaigns. External costs associated with these campaigns that qualify as direct response advertising costs are deferred and recognized as advertising expense in proportion to revenues over a period not beyond the end of the subsequent calendar year. Costs that do not qualify as direct response advertising costs are expensed within the fiscal year incurred on a monthly basis in proportion to net sales. The costs deferred at September 30, 2011 and 2010 were $1.6 million and $1.5 million, respectively.

Advertising expenses were $141.0 million in fiscal 2011, $140.8 million in fiscal 2010 and $125.6 million in fiscal 2009.

Research and Development

All costs associated with research and development are charged to expense as incurred. Expenses for fiscal 2011, fiscal 2010 and fiscal 2009 were $50.9 million, $47.3 million and $49.8 million, respectively, including product registration costs of $14.6 million, $12.1 million and $15.0 million, respectively.

Environmental Costs

The Company recognizes environmental liabilities when conditions requiring remediation are probable and the amounts can be reasonably estimated. Expenditures which extend the life of the related property or mitigate or prevent future environmental contamination are capitalized. Environmental liabilities are not discounted or reduced for possible recoveries from insurance carriers.

Share-Based Compensation Awards

The fair value of awards is expensed over the requisite service period which is typically the vesting period, generally three years, except in cases where employees are eligible for accelerated vesting based on having satisfied retirement requirements relating to age and years of service. Performance-based awards are expensed over the requisite service period based on achievement of performance criteria. The Company uses a binomial model to determine the fair value of its option grants. The Company classifies share-based compensation expense within selling, general and administrative expenses to correspond with the same line item as cash compensation paid to employees.

Earnings per Common Share

Basic earnings per common share is computed based on the weighted-average number of common shares outstanding each period. Diluted earnings per common share is computed based on the weighted-average number of common shares and dilutive potential common shares (stock options, stock appreciation rights, performance shares, restricted stock and restricted stock unit awards) outstanding each period.

Cash and Cash Equivalents

The Company considers all highly liquid financial instruments with original maturities of three months or less to be cash equivalents. The Company maintains cash deposits in banks which from time to time exceed the amount of deposit insurance available. Management periodically assesses the financial condition of the Company’s banks and believes that the risk of any potential credit loss is minimal.

Accounts Receivable and Allowances

Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Allowances reflect the Company’s best estimate of amounts in its existing accounts receivable that may not be collected due to customer claims or customer inability or unwillingness to pay. The allowance is determined based on a combination of factors, including the Company’s risk assessment regarding the credit worthiness of its customers, historical collection experience and length of time the receivables are past due. Account balances are charged off against the allowance when the Company believes it is probable the receivable will not be recovered.

Inventories

Inventories are stated at the lower of cost or market, principally determined by the first in, first out method of accounting, using an average costing approach. Inventories include the cost of raw materials, labor, manufacturing overhead and freight and in-bound handling costs incurred to pre-position goods in the Company’s warehouse network. The Company makes provisions for obsolete or slow-moving inventories as necessary to properly reflect inventory at the lower of cost or market value. Reserves for excess and obsolete inventories were $22.0 million and $17.9 million at September 30, 2011 and 2010, respectively.

Long-lived Assets

Property, plant and equipment are stated at cost. Interest capitalized in property, plant and equipment amounted to $0.1 million, $0.8 million and $0.4 million during fiscal 2011, fiscal 2010 and fiscal 2009, respectively. Expenditures for maintenance and repairs are charged to expense as incurred. When properties are retired or otherwise disposed of, the cost of the asset and the related accumulated depreciation are removed from the accounts with the resulting gain or loss being reflected in income from operations.

Depreciation of property, plant and equipment is provided on the straight-line method and is based on the estimated useful economic lives of the assets as follows:


Land improvements			10 – 25 years
Buildings			10 – 40 years
Machinery and equipment			3 – 15 years
Furniture and fixtures			6 – 10 years
Software			3 – 8 years

Intangible assets with finite lives, and therefore subject to amortization, include technology such as patents, customer relationships, non-compete agreements and certain tradenames. These intangible assets are being amortized on the straight-line method over their estimated useful economic lives, which typically range from 3 to 25 years. The Company’s fixed assets and intangible assets subject to amortization are required to be tested for recoverability whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. If an evaluation of recoverability was required, the estimated undiscounted future cash flows associated with the asset would be compared to the asset’s carrying amount to determine if a write-down is required. If the undiscounted cash flows are less than the carrying amount, an impairment loss is recorded to the extent that the carrying amount exceeds fair value and classified as “Impairment, restructuring and other charges” in the Consolidated Statements of Operations.

The Company had noncash investing activities of $8.7 million and $11.4 million, respectively, representing unpaid liabilities incurred during fiscal 2011 and fiscal 2010 to acquire property, plant and equipment.

Internal Use Software

The costs of internal use software are expensed or capitalized depending on whether they are incurred in the preliminary project stage, application development stage or the post-implementation/operation stage. As of September 30, 2011 and 2010, the Company had $29.6 million and $32.3 million, respectively, in unamortized capitalized internal use computer software costs. Amortization of these costs was $9.0 million, $8.1 million and $7.9 million during fiscal 2011, fiscal 2010 and fiscal 2009, respectively.

Goodwill and Indefinite-lived Intangible Assets

Goodwill and indefinite-lived intangible assets are not subject to amortization. Goodwill and indefinite-lived intangible assets are reviewed for impairment by applying a fair-value based test on an annual basis, as of the first day of the Company’s fiscal fourth quarter, or more frequently if circumstances indicate impairment may have occurred. The Company assesses goodwill for impairment by comparing the carrying value of its reporting units to their respective fair values and reviewing the Company’s market value of invested capital. A reporting unit is defined as an operating segment or one level below an operating segment. In fiscal 2011, the Company identified four reporting units: U.S. Consumer, Wild Bird Food, International Consumer and Scotts LawnService^®. The Company determines the fair value of its reporting units under the income-based approach utilizing discounted cash flows and incorporates assumptions it believes marketplace participants would utilize. The Company also uses a comparative market-based approach using market multiples and other factors to corroborate the discounted cash flow results used. As permitted by GAAP, if certain criteria are met, the Company carries forward the fair value of a reporting unit from the previous year. The value of all indefinite-lived tradenames was determined using a royalty savings methodology similar to that employed when the associated businesses were acquired but using updated estimates of sales, cash flow and profitability. If it is determined that an impairment has occurred, an impairment loss is recognized for the amount by which the carrying value of the asset exceeds its estimated fair value and classified as “Impairment, restructuring and other charges” in the Consolidated Statements of Operations.

Insurance and Self-Insurance

The Company maintains insurance for certain risks, including workers’ compensation, general liability and vehicle liability, and is self-insured for employee-related health care benefits up to a specified level for individual claims. The Company accrues for the expected costs associated with these risks by considering historical claims experience, demographic factors, severity factors and other relevant information. Costs are recognized in the period the claim is incurred, and accruals include an actuarially determined estimate of claims incurred but not yet reported.

Income Taxes

The Company uses the asset and liability method to account for income taxes. Deferred tax assets and liabilities are recognized for the anticipated future tax consequences attributable to differences between financial statement amounts and their respective tax bases. Management reviews the Company’s deferred tax assets to determine whether their value can be realized based upon available evidence. A valuation allowance is established when management believes that it is more likely than not that some portion of its deferred tax assets will not be realized. Changes in valuation allowances from period to period are included in the Company’s tax provision in the period of change.

The Company establishes a liability for tax return positions in which there is uncertainty as to whether or not the position will ultimately be sustained. Amounts for uncertain tax positions are adjusted in quarters when new information becomes available or when positions are effectively settled. The Company recognizes interest expense and penalties related to these unrecognized tax benefits within income tax expense.

U.S. income tax expense and foreign withholding taxes are provided on unremitted foreign earnings that are not indefinitely reinvested at the time the earnings are generated. Where foreign earnings are indefinitely reinvested, no provision for U.S. income or foreign withholding taxes is made. When circumstances change and the Company determines that some or all of the undistributed earnings will be remitted in the foreseeable future, the Company accrues an expense in the current period for U.S. income taxes and foreign withholding taxes attributable to the anticipated remittance.

Translation of Foreign Currencies

For all foreign operations, the functional currency is the local currency. Assets and liabilities of these operations are translated at the exchange rate in effect at each year-end. Income and expense accounts are translated at the average rate of exchange prevailing during the year. Translation gains and losses arising from the use of differing exchange rates from period to period are included in accumulated other comprehensive income (loss) within shareholders’ equity. Foreign currency transaction gains and losses are included in the determination of net income and classified as other (income) expense, net.

Derivative Instruments

In the normal course of business, the Company is exposed to fluctuations in interest rates, the value of foreign currencies and the cost of commodities. A variety of financial instruments, including forward and swap contracts, are used to manage these exposures. These financial instruments are recognized at fair value on the balance sheet, and all changes in fair value are recognized in net income or shareholders’ equity through accumulated other comprehensive income (loss). The Company’s objective in managing these exposures is to better control these elements of cost and mitigate the earnings and cash flow volatility associated with changes in the applicable rates and prices.

The Company has established policies and procedures that encompass risk-management philosophy and objectives, guidelines for derivative-instrument usage, counterparty credit approval, and the monitoring and reporting of derivative activity. The Company does not enter into derivative instruments for the purpose of speculation.

The Company formally designates and documents instruments at inception that qualify for hedge accounting of underlying exposures in accordance with GAAP. The Company formally assesses, both at inception and at least quarterly, whether the financial instruments used in hedging transactions are effective at offsetting changes in cash flows of the related underlying exposure. Fluctuations in the value of these instruments generally are offset by changes in the cash flows of the underlying exposures being hedged. This offset is driven by the high degree of effectiveness between the exposure being hedged and the hedging instrument. GAAP requires all derivative instruments to be recognized as either assets or liabilities at fair value in the Consolidated Balance Sheets. The Company designates commodity hedges as cash flow hedges of forecasted purchases of commodities and interest rate swap agreements as cash flow hedges of interest payments on variable rate borrowings. Any ineffective portion of a change in the fair value of a qualifying instrument is immediately recognized in earnings. The amounts recorded in earnings related to ineffectiveness of derivative hedges for the years ended September 30, 2011, 2010 and 2009 were not significant.

RECENT ACCOUNTING PRONOUNCEMENTS

Variable Interest Entities

In June 2009, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance requiring an enterprise to perform an analysis to determine whether the enterprise’s variable interest or interests give it a controlling financial interest in a variable interest entity. The new guidance also requires enhanced disclosures that will provide users of financial statements with more transparent information about an enterprise’s involvement in a variable interest entity. The Company adopted the new guidance on October 1, 2010 and the adoption did not impact the Company’s financial statements and related disclosures.

Revenue Recognition—Multiple-Element Arrangements

In October 2009, the FASB issued new accounting guidance addressing the accounting for multiple-deliverable arrangements to enable entities to account for products or services (deliverables) separately rather than as a combined unit. The provisions establish the accounting and reporting guidance for arrangements under which the entity will perform multiple revenue-generating activities. Specifically, this guidance addresses how to separate deliverables and how to measure and allocate arrangement consideration to one or more units of accounting. The Company adopted the new guidance on October 1, 2010 and the adoption did not impact the Company’s financial statements and related disclosures.

Fair Value Measurement

In May 2011, the FASB issued amended accounting guidance to improve comparability of fair value measures between GAAP and the International Financial Reporting Standards. The amended guidance clarifies how to apply the existing fair value measurement and disclosure requirements. The provisions will be effective for the Company’s financial statements beginning with the Company’s second quarter of fiscal 2012. The Company is in the process of evaluating the impact that the amended guidance may have on its financial statements and related disclosures.

Comprehensive Income

In June 2011, the FASB issued amended accounting guidance on the presentation of comprehensive income. The amended guidance requires that all non-owner changes in stockholders’ equity be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The provisions will be effective for the Company’s financial statements for the fiscal year beginning October 1, 2012. The Company is in the process of evaluating the impact that the amended guidance may have on its financial statements and related disclosures.

Testing for Goodwill Impairment

In September 2011, the FASB issued new accounting guidance which permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The entity is not required to calculate the fair value of a reporting unit unless the entity determines that it is more likely than not that its fair value is less than its carrying value. The guidance will be effective for the Company’s financial statements beginning with the Company’s second quarter of fiscal 2012. The Company is in the process of evaluating the impact that the guidance may have on its financial statements and related disclosures.

DISCONTINUED OPERATIONS

12 Months Ended

Sep. 30, 2011

DISCONTINUED OPERATIONS

NOTE 2. DISCONTINUED OPERATIONS

Global Pro

On February 28, 2011, the Company completed the sale of Global Pro to ICL for $270 million. After agreed upon adjustments (including post-closing adjustments), the Company received $270.9 million net proceeds, or $253.6 million after transaction costs. Results from discontinued operations for fiscal 2011 include an after-tax gain on the sale of Global Pro of $39.5 million, which includes transaction costs.

As required by the indenture governing the Company’s 7.25% Senior Notes due 2018 and the indenture governing the Company’s 6.625% Senior Notes due 2020, the Company has applied, or intends to apply, an amount equal to the net proceeds received from the sale of Global Pro to repay indebtedness, acquire equity interests in certain persons, make capital expenditures, acquire other assets useful in a related business and/or make investments in certain joint ventures.

The Company’s decision to exit the professional ornamental horticulture, turf and specialty agriculture markets and sell Global Pro was another step in its strategy to evolve its business portfolio to better leverage growth opportunities within its core Global Consumer business segment.

In conjunction with the transaction, Scotts LLC and ICL entered into several product supply agreements which are generally up to five years in duration, as well as various trademark and technology licensing agreements with varying durations. The purpose of these agreements is to allow each party to continue leveraging existing production capabilities and intellectual property to meet customer demand for their respective products. Furthermore, certain transitional services are being provided by Scotts LLC to ICL, the majority of which extend for a period of six to 12 months from the date of sale. Scotts LLC estimates that it will supply ICL with approximately $50 million of product, as well as purchase approximately $15 million of materials from ICL, each on an annualized basis.

The Company’s continuing cash inflows and outflows related to these agreements are not considered to be significant in relation to the overall cash flows of Global Pro. Furthermore, none of these agreements permit the Company to influence the operating or financial policies of Global Pro under the ownership of ICL. Therefore, Global Pro met the criteria for presentation as discontinued operations. As such, effective in the first quarter of fiscal 2011, the Company classified Global Pro as discontinued operations for all periods presented. The Global Pro results from discontinued operations include an allocation of interest expense relating to the amount of our then existing credit facilities that was required to be repaid from the sale proceeds.

Smith & Hawken Ltd.

In July 2009, Scotts Miracle-Gro announced that its wholly-owned subsidiary, Smith & Hawken, Ltd., had adopted a plan to close the Smith & Hawken business. During the Company’s first quarter of fiscal 2010, all Smith & Hawken stores were closed and substantially all operational activities of Smith & Hawken were discontinued. As a result, effective in its first quarter of fiscal 2010, the Company classified Smith & Hawken as discontinued operations.

The Company recorded restructuring and other charges of $18.3 million and $14.7 million in fiscal 2010 and fiscal 2009, respectively, related to the liquidation of the Smith & Hawken business primarily associated with the termination of retail site lease obligations, third-party agency fees and severance and benefit commitments. These charges were partially offset by a gain of approximately $18 million from the sale of the Smith & Hawken intellectual property on December 30, 2009.

The following table summarizes the results of Global Pro and Smith & Hawken as discontinued operations for fiscal 2011, fiscal 2010 and fiscal 2009 (in millions):


	2011			2010			2009
Net sales	$	88.7		$	256.6		$	395.2
Operating costs		78.1			245.5			377.2
Impairment, restructuring and other charges		—			18.3			14.7
Gain on sale of Global Pro business		(93.0	)		—			—
Global Pro sale related transaction costs		17.3			—			—
Other income, net		(0.2	)		(21.6	)		(3.3	)
Interest expense		1.7			3.6			4.0

Income from discontinued operations before income taxes		84.8			10.8			2.6
Income tax expense (benefit) from discontinued operations		38.8			7.2			(18.1	)

Income from discontinued operations	$	46.0		$	3.6		$	20.7

The major classes of assets and liabilities of Global Pro recorded as held for sale as of September 30, 2010 were as follows (in millions):


Cash and cash equivalents	$	1.0
Accounts receivable, net		57.5
Inventories		50.7
Prepaid and other assets		3.4
Property, plant and equipment, net		13.5
Goodwill		67.0

Assets held for sale	$	193.1

Accounts payable	$	11.4
Other current liabilities		18.7
Other liabilities		15.2

Liabilities held for sale	$	45.3

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6390789&loc=d3e2443-110228

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

+ Details

PRODUCT REGISTRATION AND RECALL MATTERS

12 Months Ended

Sep. 30, 2011

PRODUCT REGISTRATION AND RECALL MATTERS

NOTE 3. PRODUCT REGISTRATION AND RECALL MATTERS

In April 2008, the Company became aware that a former associate apparently deliberately circumvented the Company’s policies and U.S. Environmental Protection Agency (“U.S. EPA”) regulations under the Federal Insecticide, Fungicide, and Rodenticide Act of 1947, as amended (“FIFRA”), by failing to obtain valid registrations for certain products and/or causing certain invalid product registration forms to be submitted to regulators. Since that time, the Company has been cooperating with both the U.S. EPA and the U.S. Department of Justice (the “U.S. DOJ”) in related civil and criminal investigations into the pesticide product registration issues as well as a state civil investigation into related allegations arising under state pesticide registration laws and regulations.

In late April 2008, in connection with the U.S. EPA’s investigation, the Company conducted a consumer-level recall of certain consumer lawn and garden products and a Scotts LawnService^® product. Subsequently, the Company and the U.S. EPA agreed upon a Compliance Review Plan for conducting a comprehensive, independent review of the Company’s product registration records. Pursuant to the Compliance Review Plan, an independent third-party firm, Quality Associates Incorporated (“QAI”), reviewed substantially all of the Company’s U.S. pesticide product registrations and associated advertisements, some of which were historical in nature and no longer related to sales of the Company’s products. The U.S. EPA investigation and the QAI review process resulted in the temporary suspension of sales and shipments of certain products. In addition, as the QAI review process or the Company’s internal review identified potential FIFRA registration issues (some of which appear unrelated to the actions of the former associate), the Company endeavored to stop selling or distributing the affected products until the issues could be resolved. QAI’s review of the Company’s U.S. pesticide product registrations and associated advertisements is now substantially complete. The results of the QAI review process did not materially affect the Company’s fiscal 2009, fiscal 2010 or fiscal 2011 sales and are not expected to materially affect the Company’s fiscal 2012 sales.

In fiscal 2008, the Company conducted a voluntary recall of certain of its wild bird food products due to a formulation issue. Certain wild bird food products had been treated with pest control additives to avoid insect infestation, especially at retail stores. While the pest control additives had been labeled for use on certain stored grains that can be processed for human and/or animal consumption, they were not labeled for use on wild bird food products. In October 2008, the U.S. Food & Drug Administration concluded that the recall had been completed and that there had been proper disposition of the recalled products. The results of the wild bird food recall did not materially affect the Company’s fiscal 2009, fiscal 2010 or fiscal 2011 financial condition, result of operations or cash flows.

Settlement discussions relating to potential fines and/or penalties are a frequent outgrowth of governmental investigations. In that regard, on or about June 30, 2011, the Company received a Notice of Intent to File Administrative Complaint (“Notice”) from the U.S. EPA Region 5 with respect to the alleged FIFRA violations. The Notice, which does not set forth a proposed penalty amount, offers the Company an opportunity to present any information that it believes the U.S. EPA should consider prior to filing the complaint and indicates that the U.S. EPA is prepared to meet with the Company to discuss the alleged violations. The Company made a timely response to the Notice and communications between the Company and the U.S. EPA are underway. The Company is also engaged in settlement discussions with the U.S. DOJ regarding its criminal investigation.

Based on the facts and circumstances known to the Company at this time (including settlement discussions that have taken place to date), the Company has established what it believes to be an appropriate reserve. The U.S. EPA, U.S. DOJ and related state investigations continue, however, and may result in future state, federal or private rights of action as well as judgments, settlements, fines and/or penalties with respect to known or potential additional product registration issues. At this stage of the investigations, the Company cannot reasonably estimate the total scope or magnitude of all possible liabilities that could result from known or potential product registration issues. It is possible that any fines and/or penalties with respect to the investigations, as well as any judgments, litigation costs or other liabilities relating to such known or potential product registration issues, could exceed the amount of the reserve, possibly materially, and could have an adverse effect on the Company’s financial condition, results of operations or cash flows.

In June 2008, the California Department of Pesticide Regulation (“CDPR”) issued a request for information to the Company relating to products that had been the subject of the April 2008 recall. The Company cooperated with that inquiry and reached agreement with CDPR that CDPR would place its investigation on hold pending the completion of the Company’s internal audit. In July 2010, CDPR notified the Company that CDPR planned to proceed with its investigation independent of the U.S. EPA and U.S. DOJ, and in March 2011, the Company received a letter from CDPR offering to settle the matter without the need for an enforcement proceeding for $245,631. On July 25, 2011, the Company paid the requested civil penalty and entered into a Settlement Agreement pursuant to which CDPR agreed not to take further civil or criminal action with regard to the affected products.

As a result of these registration and recall matters, the Company has recorded charges for affected inventory and other registration and recall-related costs. The effects of these adjustments, including the reserve noted above, were pre-tax charges of $14.6 million, $8.7 million and $28.6 million for the fiscal years ended September 2011, 2010 and 2009, respectively. The Company expects that future charges will include costs associated with the rework of certain finished goods inventories, the potential disposal of certain products and ongoing third-party professional services related to the U.S. EPA, U.S. DOJ and state investigations. It may also be appropriate to establish additional reserves as settlement discussions continue or in connection with other actions or potential liabilities arising in connection with the product registration issues.

The following tables summarize the impact of the product registration and recall matters on the results of operations during fiscal 2011, fiscal 2010 and fiscal 2009 and on accrued liabilities and inventory reserves as of September 30, 2011 and 2010 (in millions):


	Year Ended September 30,
	2011			2010			2009
Net sales—product recalls	$	—		$	—		$	(0.3	)
Cost of sales—product recalls		—			—			(0.2	)
Cost of sales—other charges		3.2			3.0			11.7

Gross profit		(3.2	)		(3.0	)		(11.8	)
Selling, general and administrative		11.4			5.7			16.8

Loss from operations		(14.6	)		(8.7	)		(28.6	)
Income tax benefit		(2.6	)		(3.1	)		(10.3	)

Net loss	$	(12.0	)	$	(5.6	)	$	(18.3	)


	Reserves at September 30, 2010		Additional Costs and Changes in Estimates		Reserves Used			Reserves at September 30, 2011
Inventory reserves	$	3.0	$	1.2	$	(3.8	)	$	0.4
Other incremental costs of sales		0.5		2.0		(2.2	)		0.3
Other general and administrative costs		0.5		11.4		(4.1	)		7.8

Accrued liabilities and inventory reserves	$	4.0	$	14.6	$	(10.1	)	$	8.5

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

12 Months Ended

Sep. 30, 2011

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

NOTE 4. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

The following table details impairment, restructuring and other charges and rolls forward the restructuring and other charges accrued in fiscal 2011, fiscal 2010 and fiscal 2009 (in millions):


	2011			2010			2009
Restructuring and other charges	$	30.8		$	—		$	—
Other impairments		16.8			—			—
Property, plant and equipment impairments		9.1			—			—
Goodwill and intangible asset impairments		19.4			18.5			—

Total impairment, restructuring and other charges	$	76.1		$	18.5		$	—


	2011			2010			2009
Amounts reserved for restructuring and other charges at beginning of year	$	0.5		$	14.6		$	1.1
Restructuring and other charges in continuing operations		47.6			—			—
Restructuring and other charges in discontinued operations⁽¹⁾		—			18.3			14.7
Payments and other		(18.5	)		(32.4	)		(1.2	)

Amounts reserved for restructuring and other charges at end of year	$	29.6		$	0.5		$	14.6

(1)	Restructuring and other charges related to the Company’s Smith & Hawken business. See “NOTE 2. DISCONTINUED OPERATIONS.”

Fiscal 2011

On May 26, 2011, the Company and the former owners of Turf-Seed, Inc. agreed to an early settlement of the contingent consideration associated with the Company’s fiscal 2006 acquisition of Turf-Seed, Inc. Concurrently, several other contracts and agreements between the Company and the former owners of Turf-Seed, Inc. were terminated or amended. The Company agreed to pay a total of $21.3 million to resolve these matters, resulting in a net charge of $10.3 million after consideration of previously recorded liabilities and other aspects of the agreements. In the fourth quarter of fiscal 2011, the Company also recorded impairment and other charges of $6.5 million related to its investment in Turf-Seed (Europe) Limited.

On August 8, 2011, the Company announced a restructuring plan designed to streamline management decision making and continue the regionalization of the Company’s operating structure, with the objective of reinvesting the savings generated in innovation and growth initiatives. During fiscal 2011, the Company incurred $24.2 million in restructuring costs related to termination benefits provided to employees who were involuntarily terminated and special termination benefits provided to certain employees upon future separation, as well as $2.3 million related to curtailment charges for its U.S. defined benefit pension and U.S. retiree medical plans. The amounts reserved as of September 30, 2011 will be paid out primarily over the course of fiscal 2012. The restructuring plan is expected to be completed in the first quarter of fiscal 2012.

In connection with the Company’s annual impairment review, the Company recognized impairment charges related to the Wild Bird Food reporting unit of $9.1 million for property, plant and equipment, $16.8 million for intangible assets and $0.3 million for goodwill, based on their respective estimated fair values. Losses generated by this business over the past two years, combined with a revised long-term outlook have negatively impacted the value of this business.

In addition, the Company recognized charges of $2.3 million for other intangible asset impairments and $4.3 million for restructuring and other charges.

Fiscal 2010

The Company’s fiscal 2010 impairment review resulted in a charge of $18.5 million related to intangible assets of certain brands and sub-brands in its Global Consumer segment that have been discontinued or de-emphasized, consistent with the Company’s business strategy to increasingly concentrate its advertising and promotional spending on fewer, more significant brands to more efficiently drive growth.

GOODWILL AND INTANGIBLE ASSETS, NET

12 Months Ended

Sep. 30, 2011

GOODWILL AND INTANGIBLE ASSETS, NET

NOTE 5. GOODWILL AND INTANGIBLE ASSETS, NET

The following table displays a rollforward of the carrying amount of goodwill by reportable segment, as well as Corporate & Other (in millions):


	Global Consumer			Scotts LawnService^®		Corporate & Other			Total
Balance as of September 30, 2009
Goodwill	$	274.2		$	123.7	$	24.6		$	422.5
Accumulated impairment losses		(62.5	)		—		(24.6	)		(87.1	)

		211.7			123.7		—			335.4
Reclassifications to Assets held for sale		(29.2	)		—		—			(29.2	)
Foreign currency translation and other		(0.4	)		—		—			(0.4	)

Balance as of September 30, 2010
Goodwill	$	244.6		$	123.7	$	24.6		$	392.9
Accumulated impairment losses		(62.5	)		—		(24.6	)		(87.1	)

		182.1			123.7		—			305.8
Acquisitions, net of purchase price adjustments		—			3.6		—			3.6
Impairment loss		(0.3	)		—		—			(0.3	)
Balance as of September 30, 2011
Goodwill	$	244.6		$	127.3	$	24.6		$	396.5
Accumulated impairment losses		(62.8	)		—		(24.6	)		(87.4	)

	$	181.8		$	127.3	$	—		$	309.1

The following table presents intangible assets (in millions):


	September 30, 2011							September 30, 2010
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Finite-lived intangible assets:
Technology	$	60.9	$	(41.9	)	$	19.0	$	53.2	$	(40.5	)	$	12.7
Customer accounts		83.4		(63.4	)		20.0		82.5		(48.2	)		34.3
Tradenames		46.5		(21.3	)		25.2		36.1		(12.4	)		23.7
Other		99.3		(77.1	)		22.2		99.4		(73.4	)		26.0

Total finite-lived intangible assets, net							86.4							96.7
Indefinite-lived tradenames							233.2							233.5

Total intangible assets, net						$	319.6						$	330.2

Fiscal 2011

In connection with the Company’s annual impairment review, the Company recognized impairment charges related to the Wild Bird Food reporting unit of $16.8 million for intangible assets and $0.3 million for goodwill, based on their respective estimated fair values. The impairment charges are discussed further in “NOTE 4. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES.”

Fiscal 2010

The Company’s fiscal 2010 impairment review resulted in a charge of $18.5 million related to intangible assets of certain brands and sub-brands in its Global Consumer segment. The impairment charges are discussed further in “NOTE 4. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES.”

Fiscal 2009

During the fourth quarter of fiscal 2009, the Company completed its annual impairment analysis and determined that no charge for impairment was required.

Total amortization expense for the years ended September 30, 2011, 2010 and 2009 was $11.4 million, $10.7 million and $12.5 million, respectively. Amortization expense is estimated to be as follows for the years ending September 30 (in millions):


2012	$	11.3
2013		10.7
2014		10.3
2015		7.6
2016		6.1

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS

12 Months Ended

Sep. 30, 2011

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS

NOTE 6. DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS


	September 30,
	2011			2010
	(In millions)
INVENTORIES:
Finished goods	$	130.7		$	180.9
Work-in-progress		34.3			27.2
Raw materials		222.0			144.8

	$	387.0		$	352.9

PREPAID AND OTHER ASSETS:
Deferred tax asset	$	88.1		$	77.1
Accounts receivable, non-trade		16.9			15.2
Other		46.1			40.8

	$	151.1		$	133.1

PROPERTY, PLANT AND EQUIPMENT, NET:
Land and improvements	$	70.1		$	63.3
Buildings		199.9			182.6
Machinery and equipment		437.0			406.7
Furniture and fixtures		42.9			38.3
Software		116.9			107.2
Aircraft		8.4			8.4
Construction in progress		30.0			35.9

		905.2			842.4
Less: accumulated depreciation		(510.5	)		(461.1	)

	$	394.7		$	381.3

OTHER CURRENT LIABILITIES:
Payroll and other compensation accruals	$	37.9		$	90.4
Advertising and promotional accruals		132.8			148.6
Other		144.7			115.8

	$	315.4		$	354.8

OTHER NON-CURRENT LIABILITIES:
Accrued pension and postretirement liabilities	$	112.1		$	128.5
Deferred tax liability		65.2			60.6
Other		54.7			36.9

	$	232.0		$	226.0


	September 30,
	2011			2010			2009
	(In millions)
ACCUMULATED OTHER COMPREHENSIVE LOSS:
Unrecognized loss on derivatives, net of tax of $9.6, $7.9 and $10.7	$	(15.7	)	$	(12.7	)	$	(17.3	)
Pension and other postretirement liabilities, net of tax of $33.5, $40.4 and $35.3		(56.9	)		(69.1	)		(59.2	)
Foreign currency translation adjustment		(5.4	)		4.7			3.7

	$	(78.0	)	$	(77.1	)	$	(72.8	)

MARKETING AGREEMENT

12 Months Ended

Sep. 30, 2011

MARKETING AGREEMENT

NOTE 7. MARKETING AGREEMENT

The Company is Monsanto’s exclusive agent for the marketing and distribution of consumer Roundup^® herbicide products (with additional rights to new products containing glyphosate or other similar non-selective herbicides) in the consumer lawn and garden market within the United States and other specified countries, including Australia, Austria, Belgium, Canada, France, Germany, the Netherlands and the United Kingdom. Under the terms of the Marketing Agreement, the Company is entitled to receive an annual commission from Monsanto as consideration for the performance of the Company’s duties as agent. The annual gross commission under the Marketing Agreement is calculated as a percentage of the actual earnings before interest and income taxes (EBIT) of the consumer Roundup^® business in the markets covered by the Marketing Agreement and is based on the achievement of two earnings thresholds, as defined in the Marketing Agreement. The Marketing Agreement also requires the Company to make annual payments to Monsanto as a contribution against the overall expenses of the consumer Roundup^® business. The annual contribution payment is defined in the Marketing Agreement as $20 million.

In consideration for the rights granted to the Company under the Marketing Agreement for North America, the Company was required to pay a marketing fee of $32 million to Monsanto. The Company has deferred this amount on the basis that the payment will provide a future benefit through commissions that will be earned under the Marketing Agreement. The economic useful life over which the marketing fee is being amortized is 20 years, with a remaining amortization period of seven years as of September 30, 2011.

Under the terms of the Marketing Agreement, the Company performs certain functions, primarily manufacturing conversion, distribution and logistics, and selling and marketing support, on behalf of Monsanto in the conduct of the consumer Roundup^® business. The actual costs incurred for these activities are charged to and reimbursed by Monsanto. The Company records costs incurred under the Marketing Agreement for which the Company is the primary obligor on a gross basis, recognizing such costs in “Cost of sales” and the reimbursement of these costs in “Net sales,” with no effect on gross profit or net income. The related net sales and cost of sales were $63.7 million, $65.0 million and $67.8 million for fiscal 2011, fiscal 2010 and fiscal 2009, respectively.

The gross commission earned under the Marketing Agreement, the contribution payments to Monsanto and the amortization of the initial marketing fee paid to Monsanto are included in the calculation of net sales in the Company’s Consolidated Statements of Operations. For fiscal 2011, fiscal 2010 and fiscal 2009, the net amount earned under the Marketing Agreement was $57.1 million, $70.0 million and $51.4 million, respectively. The elements of the net commission earned under the Marketing Agreement and included in “Net sales” for each of the three years in the period ended September 30, 2011 were as follows (in millions):


	2011			2010			2009
Gross commission	$	77.9		$	90.8		$	72.2
Contribution expenses		(20.0	)		(20.0	)		(20.0	)
Amortization of marketing fee		(0.8	)		(0.8	)		(0.8	)

Net commission income		57.1			70.0			51.4
Reimbursements associated with Marketing Agreement		63.7			65.0			67.8

Total net sales associated with Marketing Agreement	$	120.8		$	135.0		$	119.2

The Marketing Agreement has no definite term except as it relates to the European Union countries (the “EU term”). The current EU term extends through September 30, 2013, with an automatic renewal period of two years, subject to non-renewal only upon the occurrence of certain performance defaults. Thereafter, the Marketing Agreement provides that the parties may agree to renew the EU term for an additional three years.

The Marketing Agreement provides Monsanto with the right to terminate the Marketing Agreement upon an event of default (as defined in the Marketing Agreement) by the Company, a change in control of Monsanto or the sale of the consumer Roundup^® business. The Marketing Agreement provides the Company with the right to terminate the Marketing Agreement in certain circumstances, including an event of default by Monsanto or the sale of the consumer Roundup^® business. Unless Monsanto terminates the Marketing Agreement due to an event of default by the Company, Monsanto is required to pay a termination fee to the Company that varies by program year. The termination fee is calculated as a percentage of the value of the Roundup^® business exceeding a certain threshold, but in no event will the termination fee be less than $16 million. If Monsanto were to terminate the Marketing Agreement for cause, the Company would not be entitled to any termination fee. Monsanto may also be able to terminate the Marketing Agreement within a given region, including North America, without paying a termination fee if unit volume sales to consumers in that region decline: (1) over a cumulative three-fiscal-year period; or (2) by more than 5% for each of two consecutive years. If the Marketing Agreement was terminated for any reason, the Company would also lose all, or a substantial portion, of the significant source of earnings and overhead expense absorption the Marketing Agreement provides.

Under the Marketing Agreement, Monsanto must provide the Company with notice of any proposed sale of the consumer Roundup^® business, allow the Company to participate in the sale process and negotiate in good faith with the Company with respect to any such proposed sale. In the event the Company acquires the consumer Roundup^® business in such a sale, the Company would receive as a credit against the purchase price the amount of the termination fee that would have been paid to the Company if Monsanto had exercised its right to terminate the Marketing Agreement in connection with a sale to another party. If Monsanto decides to sell the consumer Roundup^® business to another party, the Company must let Monsanto know whether the Company intends to terminate the Marketing Agreement and forfeit any right to a termination fee or whether it will agree to continue to perform under the Marketing Agreement on behalf of the purchaser.

ACQUISITIONS

12 Months Ended

Sep. 30, 2011

ACQUISITIONS

NOTE 8. ACQUISITIONS

During fiscal 2011, the Company completed several acquisitions within its growing media and Scotts LawnService^® businesses that individually and in the aggregate were not significant. The aggregate purchase price of these acquisitions was $10.9 million. The Consolidated Financial Statements include the results of operations from these business combinations from the date of each acquisition.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6927-128479

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1490-128463

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7008-128479

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6996-128479

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
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-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1524-128463

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1392-128463

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7000-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1497-128463

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1486-128463

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1383-128463

+ Details

RETIREMENT PLANS

12 Months Ended

Sep. 30, 2011

RETIREMENT PLANS

NOTE 9. RETIREMENT PLANS

The Company sponsors a defined contribution 401(k) plan for substantially all U.S. associates. During 2010 and 2009, the Company provided a base contribution equal to 2% of compensation up to 50% of the Social Security taxable wage base plus 4% of remaining compensation. Associates could also make pretax contributions from compensation that were matched by the Company at 100% of associates’ initial 3% contribution and 50% of their remaining contribution up to 5%. Beginning January 1, 2011, the Company stopped providing base contributions and began matching 150% of associates’ initial 4% contribution and 50% of their remaining contribution up to 6%. The Company recorded charges of $13.2 million, $14.5 million and $15.3 million under the plan in fiscal 2011, fiscal 2010 and fiscal 2009, respectively.

The Company sponsors two defined benefit plans for certain U.S. associates. Benefits under these plans have been frozen and closed to new associates since 1997. The benefits under the primary plan are based on years of service and the associates’ average final compensation or stated amounts. The Company’s funding policy, consistent with statutory requirements and tax considerations, is based on actuarial computations using the Projected Unit Credit method. The second frozen plan is a non-qualified supplemental pension plan. This plan provides for incremental pension payments so that total pension payments equal amounts that would have been payable from the Company’s pension plan if it were not for limitations imposed by the income tax regulations. In connection with the restructuring plan discussed in “NOTE 4. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES,” the Company recognized a plan curtailment charge of $1.2 million in fiscal 2011 for an increase in the benefit obligation associated with these plans.

The Company sponsors defined benefit pension plans associated with its international businesses in the United Kingdom, Germany, France and the Netherlands. These plans generally cover all associates of the respective businesses, with retirement benefits primarily based on years of service and compensation levels. Two of the Company’s previously-sponsored international defined benefit plans were transferred to ICL in connection with the sale of Global Pro on February 28, 2011.

On July 1, 2010, the Company froze its two U.K. defined benefit pension plans and transferred participants to an amended defined contribution plan. Under the frozen plans, participants are no longer credited for future service; however, future salary increases will continue to be factored into each participant’s final pension benefit. As a result of the freeze, the Company measured the unfunded status of the U.K. defined benefit pension plans as of July 3, 2010. The results of the freeze and remeasurement did not affect the Company’s results of operations or cash flows, and did not significantly affect the Company’s financial position.

The following tables present information about benefit obligations, plan assets, annual expense, assumptions and other information about the Company’s defined benefit pension plans (in millions). The defined benefit plans are valued using a September 30 measurement date.


	U.S. Defined Benefit Plans						International Defined Benefit Plans
	2011			2010			2011			2010
Change in projected benefit obligation
Benefit obligation at beginning of year	$	106.6		$	101.5		$	174.6		$	157.3
Service cost		—			—			1.3			1.8
Interest cost		4.8			5.1			8.9			8.4
Plan participants’ contributions		—			—			—			0.4
Actuarial (gain) loss		3.5			6.4			(17.5	)		19.6
Benefits paid		(6.5	)		(6.4	)		(5.9	)		(5.4	)
Projected benefit obligation gain due to plan freeze		—			—			—			(2.7	)
Curtailment loss		1.2			—			—			—
Other		—			—			(0.6	)		(0.5	)
Foreign currency translation		—			—			(1.2	)		(4.3	)

Projected benefit obligation at end of year	$	109.6		$	106.6		$	159.6		$	174.6

Accumulated benefit obligation at end of year	$	109.6		$	106.6		$	153.2		$	169.6

Change in plan assets
Fair value of plan assets at beginning of year	$	69.7		$	64.2		$	115.8		$	106.0
Actual return on plan assets		3.5			6.2			2.5			9.9
Employer contribution		7.6			5.7			8.4			7.8
Plan participants’ contributions		—			—			—			0.4
Actuarial gain (loss)		—			—			(0.4	)		0.3
Benefits paid		(6.5	)		(6.4	)		(5.9	)		(5.4	)
Foreign currency translation		—			—			(1.1	)		(2.1	)
Other		—			—			(1.1	)		(1.1	)

Fair value of plan assets at end of year	$	74.3		$	69.7		$	118.2		$	115.8

Underfunded status at end of year	$	(35.3	)	$	(36.9	)	$	(41.4	)	$	(58.8	)

Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	109.6		$	106.6		$	159.6		$	174.6
Accumulated benefit obligation		109.6			106.6			153.2			169.6
Fair value of plan assets		74.3			69.7			118.2			115.8

Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(0.2	)	$	(0.2	)	$	(1.0	)	$	(0.9	)
Noncurrent liabilities		(35.1	)		(36.7	)		(40.4	)		(57.9	)

Total amount accrued	$	(35.3	)	$	(36.9	)	$	(41.4	)	$	(58.8	)

Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	49.6		$	49.4		$	39.3		$	51.7
Prior service cost		—			—			1.1			0.7

Net amount recognized	$	49.6		$	49.4		$	40.4		$	52.4

Total change in other comprehensive loss attributable to:
Pension benefit losses during the period	$	5.1		$	5.1		$	10.8		$	14.6
Reclassification of pension benefit losses to net income		(4.9	)		(4.3	)		(1.2	)		(1.8	)
Foreign currency translation		—			—			—			(0.7	)

Total change in other comprehensive loss	$	0.2		$	0.8		$	9.6		$	12.1

Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2012 are as follows:
Actuarial loss	$	5.1					$	0.7
Prior service cost		—						0.1

Amount to be amortized into net periodic benefit cost	$	5.1					$	0.8

Weighted average assumptions used in development of projected benefit obligation
Discount rate		4.29	%		4.66	%		5.46	%		5.01	%
Rate of compensation increase		n/a			n/a			3.5	%		3.5	%


	U.S. Defined Benefit Plans									International Defined Benefit Plans
	2011			2010			2009			2011			2010			2009
Components of net periodic benefit cost
Service cost	$	—		$	—		$	—		$	1.3		$	1.8		$	1.8
Interest cost		4.8			5.1			5.6			8.9			8.4			8.4
Expected return on plan assets		(5.1	)		(5.0	)		(5.1	)		(8.4	)		(7.3	)		(6.4	)
Net amortization		4.9			4.3			3.1			1.2			1.7			2.0

Net periodic benefit cost		4.6			4.4			3.6			3.0			4.6			5.8
Curtailment loss		1.1			—			—			—			—			—

Total benefit cost	$	5.7		$	4.4		$	3.6		$	3.0		$	4.6		$	5.8

Weighted average assumptions used in development of net periodic benefit cost
Discount rate		4.66	%		5.23	%		6.46	%		5.01	%		5.46	%		6.05	%
Expected return on plan assets		7.5	%		8.0	%		8.0	%		7.0	%		7.1	%		7.2	%
Rate of compensation increase		n/a			n/a			n/a			3.5	%		3.8	%		4.1	%

Other information


	U.S. Defined Benefit Plans			International Defined Benefit Plans
Plan asset allocations:
Target for September 30, 2012:
Equity securities		33	%		60	%
Debt securities		67	%		40	%
September 30, 2011:
Equity securities		36	%		53	%
Debt securities		63	%		41	%
Cash and cash equivalents		1	%		6	%
September 30, 2010:
Equity securities		53	%		56	%
Debt securities		47	%		43	%
Cash and cash equivalents		—			1	%
Expected company contributions in fiscal 2012	$	5.1		$	7.9
Expected future benefit payments:
2012	$	7.0		$	5.9
2013		7.0			6.2
2014		7.1			6.6
2015		7.2			7.4
2016		7.2			7.5
2017 – 2021		36.2			45.3

The following tables set forth the fair value of the Company’s pension plan assets (in millions), segregated by level within the fair value hierarchy (refer to “NOTE 16. FAIR VALUE MEASUREMENTS” for further discussion of the fair value hierarchy and fair value principles):


	September 30, 2011
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
U.S. Defined Benefit Plan Assets
Cash and cash equivalents	$	0.8	$	—	$	—	$	0.8
Mutual funds—equities		26.9		—		—		26.9
Mutual funds—fixed income		46.6		—		—		46.6

Total	$	74.3	$	—	$	—	$	74.3

International Defined Benefit Plan Assets
Cash and cash equivalents	$	0.4	$	—	$	—	$	0.4
Insurance contracts		—		2.6		3.7		6.3
Mutual funds—equities		—		63.1		—		63.1
Mutual funds—fixed income		—		48.4		—		48.4

Total	$	0.4	$	114.1	$	3.7	$	118.2


	September 30, 2010
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
U.S. Defined Benefit Plan Assets
Cash and cash equivalents	$	0.6	$	—	$	—	$	0.6
Common stock		3.9		—		—		3.9
Mutual funds—equities		32.7		—		—		32.7
Mutual funds—fixed income		32.5		—		—		32.5

Total	$	69.7	$	—	$	—	$	69.7

International Defined Benefit Plan Assets
Cash and cash equivalents	$	0.6	$	—	$	—	$	0.6
Insurance contracts		—		—		4.1		4.1
Mutual funds—equities		—		65.1		—		65.1
Mutual funds—fixed income		—		46.0		—		46.0

Total	$	0.6	$	111.1	$	4.1	$	115.8

The table below sets forth a summary of changes in the fair value of the Company’s level 3 pension plan assets (in millions):


	Level 3 Assets Insurance contracts
Balance, September 30, 2009	$	3.9
Realized gain on plan assets		0.2
Unrealized gain on plan assets		0.3
Foreign currency translation		(0.3	)

Balance, September 30, 2010		4.1
Realized gain on plan assets		0.2
Unrealized gain on plan assets		(0.4	)
Foreign currency translation		(0.1	)
Purchases, sales, issuances and settlements (net)		(0.1	)

Balance, September 30, 2011	$	3.7

Investment Strategy

Target allocation percentages among various asset classes are maintained based on an individual investment policy established for each of the various pension plans. Asset allocations are designed to achieve long-term objectives of return while mitigating against downside risk and considering expected cash requirements necessary to fund benefit payments. However, the Company cannot predict future investment returns and therefore cannot determine whether future pension plan funding requirements could materially and adversely affect its financial condition, results of operations or cash flows.

Basis for Long-Term Rate of Return on Asset Assumptions

The Company’s expected long-term rate of return on asset assumptions are derived from studies conducted by third parties. The studies include a review of anticipated future long-term performance of individual asset classes and consideration of the appropriate asset allocation strategy given the anticipated requirements of the plans to determine the average rate of earnings expected. While the studies give appropriate consideration to recent fund performance and historical returns, the assumptions primarily represent expectations about future rates of return over the long term.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
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-Name FASB Staff Position (FSP)
-Number FAS106-2
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-Name Statement of Financial Accounting Standard (FAS)
-Number 158
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-Number FAS88
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+ Details

ASSOCIATE MEDICAL BENEFITS

12 Months Ended

Sep. 30, 2011

ASSOCIATE MEDICAL BENEFITS

NOTE 10. ASSOCIATE MEDICAL BENEFITS

The Company provides comprehensive major medical benefits to certain of its retired associates and their dependents. Substantially all of the Company’s domestic associates who were hired before January 1, 1998 become eligible for these benefits if they retire at age 55 or older with more than ten years of service. The retiree medical plan requires certain minimum contributions from retired associates and includes provisions to limit the overall cost increases the Company is required to cover. The Company funds its portion of retiree medical benefits on a pay-as-you-go basis.

The following table sets forth information about the retiree medical plan for domestic associates (in millions). The retiree medical plan is valued using a September 30 measurement date.


	2011			2010
Change in Accumulated Plan Benefit Obligation (APBO)
Benefit obligation at beginning of year	$	31.7		$	31.0
Service cost		0.5			0.5
Interest cost		1.6			1.7
Plan participants’ contributions		0.9			0.9
Actuarial loss		1.9			0.5
Curtailment loss		1.1			—
Benefits paid (net of federal subsidy of $0.3 and $0.3)		(3.3	)		(2.9	)

Benefit obligation at end of year	$	34.4		$	31.7

Change in plan assets
Fair value of plan assets at beginning of year	$	—		$	—
Employer contribution		2.7			2.4
Plan participants’ contributions		0.9			0.9
Gross benefits paid		(3.6	)		(3.3	)

Fair value of plan assets at end of year		—			—

Unfunded status at end of year	$	(34.4	)	$	(31.7	)

Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(2.3	)	$	(2.1	)
Noncurrent liabilities		(32.1	)		(29.6	)

Total amount accrued	$	(34.4	)	$	(31.7	)

Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	3.4		$	1.4

Total change in other comprehensive loss attributable to:
Benefit losses during the period	$	2.0		$	0.6
Reclassification of benefit gains to net income		—			—

Total change in other comprehensive loss	$	2.0		$	0.6

The estimated actuarial gain that will be amortized from accumulated loss into net periodic benefit cost over the next fiscal year is immaterial
Discount rate used in development of APBO		4.66	%		4.91	%


	2011			2010			2009
Components of net periodic benefit cost
Service cost	$	0.5		$	0.5		$	0.4
Interest cost		1.6			1.7			1.9
Curtailment loss		1.1			—			—
Amortization of actuarial gain		—			—			(0.2	)

Total postretirement benefit cost	$	3.2		$	2.2		$	2.1

Discount rate used in development of net periodic benefit cost		4.91	%		5.50	%		7.54	%

In connection with the restructuring plan discussed in “NOTE 4. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES,” the Company recognized a plan curtailment charge of $1.1 million in fiscal 2011 for an increase in the benefit obligation associated with its retiree medical plan.

On December 8, 2003, the Medicare Prescription Drug, Improvement and Modernization Act (the “Act”) became law. The Act provides for a federal subsidy to sponsors of retiree health care benefit plans that provide a prescription drug benefit that is at least actuarially equivalent to the benefit established by the Act. The APBO at September 30, 2011, has been reduced by a deferred actuarial gain in the amount of $0.4 million to reflect the effect of the subsidy related to benefits attributed to past service. The amortization of the actuarial gain and reduction of service and interest costs served to reduce net periodic post retirement benefit cost for fiscal 2011, fiscal 2010 and fiscal 2009 by $1.1 million, $0.5 million and $0.6 million, respectively.

The Company has historically received a federal retiree drug subsidy as it offers retiree prescription drug coverage that is at a minimum as valuable as Medicare Part D coverage. The Patient Protection and Affordable Care Act (“PPACA”), which was enacted on March 23, 2010, repealed the existing rule that permitted a tax deduction for the portion of the drug coverage expense that was offset by the Medicare Part D subsidy received by the Company. This provision of PPACA was to be effective beginning with the Company’s fiscal 2012 tax year. On March 30, 2010, a companion bill, the Health Care and Education Reconciliation Act of 2010 (“HCERA”), was enacted. HCERA delayed the effective date of the reduction under PPACA until the Company’s fiscal 2014 tax year. As a result of this new legislation, the Company recorded a $1.9 million charge to tax expense during its second quarter of fiscal 2010 to reduce its deferred tax asset for the portion of the subsidy that will no longer be deductible when paid after fiscal 2013.

For measurement as of September 30, 2011, management has assumed that health care costs will increase at an annual rate of 7.25% in fiscal 2011, decreasing 0.25% per year to an ultimate trend of 5.00% in 2020. A 1% increase in health cost trend rate assumptions would increase the APBO by $1.0 million as of September 30, 2011. A 1% decrease in health cost trend rate assumptions would decrease the APBO by $1.2 million as of September 30, 2011. A 1% increase or decrease in the same rate would not have a material effect on service or interest costs.

Estimated Future Benefit Payments

The following benefit payments under the plan are expected to be paid by the Company and the retirees for the fiscal years indicated (in millions):


	Gross Benefit Payments		Retiree Contributions			Medicare Part D Subsidy			Net Company Payments
2012	$	3.7	$	(1.1	)	$	(0.3	)	$	2.3
2013		4.2		(1.3	)		(0.4	)		2.5
2014		4.5		(1.6	)		(0.4	)		2.5
2015		4.9		(1.9	)		(0.4	)		2.6
2016		5.2		(2.1	)		(0.5	)		2.6
2017 – 2021		30.0		(14.7	)		(3.2	)		12.1

The Company also provides comprehensive major medical benefits to its associates. The Company is self-insured for certain health benefits up to $0.3 million per occurrence per individual. The cost of such benefits is recognized as expense in the period the claim is incurred. This cost was $27.9 million, $27.6 million and $27.8 million in fiscal 2011, fiscal 2010 and fiscal 2009, respectively.

DEBT

12 Months Ended

Sep. 30, 2011

DEBT

NOTE 11. DEBT

The components of long-term debt are as follows:


	September 30,
	2011		2010
	(In millions)
Credit Facilities:
Revolving loans	$	387.2	$	111.7
Term loans		—		302.4
Senior Notes – 7.25%		200.0		200.0
Senior Notes – 6.625%		200.0		—
Foreign borrowings (local facilities and term loans)		0.4		—
Contingent consideration		0.3		10.9
Other		7.1		6.7

		795.0		631.7
Less current portions		3.2		195.0

Long term debt	$	791.8	$	436.7

The Company’s debt matures as follows for each of the next five fiscal years and thereafter (in millions):


2012	$	3.2
2013		1.1
2014		0.5
2015		0.5
2016		387.7
Thereafter		402.0

	$	795.0

On June 30, 2011, Scotts Miracle-Gro and certain of its subsidiaries entered into a second amended and restated senior secured credit facility, providing for revolving loans in the aggregate principal amount of up to $1.7 billion over a five-year term. Borrowings may be made in various currencies including U.S. dollars, Euros, British pounds, Australian dollars and Canadian dollars. Under this credit facility, the Company may request up to an additional $450 million in revolving and/or term commitments, subject to certain specified conditions, including approval from the Company’s lenders. The credit facility replaced the Company’s previous senior secured credit facilities, which were comprised of: (a) a senior secured revolving loan facility in the aggregate principal amount of up to $1.59 billion and (b) a senior secured term loan facility totaling $560 million. The previous credit facilities were scheduled to expire in February 2012.

The terms of the credit facility provide for customary representations and warranties and affirmative covenants. The credit facility also contains customary negative covenants setting forth limitations, subject to negotiated carve-outs on liens; contingent obligations; fundamental changes; acquisitions, investments, loans and advances; indebtedness; restrictions on subsidiary distributions; transactions with affiliates and officers; sales of assets; sale and leaseback transactions; changing the Company’s fiscal year end; modifications of certain debt instruments; negative pledge clauses; entering into new lines of business; and restricted payments, which are limited to an aggregate of $125 million annually through fiscal 2013 and $150 million annually beginning in fiscal 2014 if our leverage ratio, after giving effect to any such annual dividend payment, exceeds 2.50. The credit facility is secured by collateral that includes the capital stock of specified subsidiaries of Scotts Miracle-Gro, substantially all domestic accounts receivable (exclusive of any “sold” receivables), inventory and equipment. The credit facility is guaranteed by substantially all of Scotts Miracle-Gro’s domestic subsidiaries.

Loans made under the credit facility bear interest, at the Company’s election, at a rate per annum equal to either the ABR or LIBOR rate, (both as defined) plus an applicable margin. Amounts outstanding under the credit facility at September 30, 2011 were at interest rates based on LIBOR applicable to the borrowed currencies plus 200 basis points. Under the credit facility, the Company has the ability to issue letter of credit commitments up to $75 million. At September 30, 2011, the Company had letters of credit in the aggregate face amount of $30.4 million outstanding, and $1.3 billion of availability under its credit facility.

On January 14, 2010, Scotts Miracle-Gro issued $200 million aggregate principal amount of 7.25% Senior Notes due 2018 (the “7.25% Senior Notes”). The net proceeds of the offering were used to reduce outstanding borrowings under the Company’s then existing credit facilities. The 7.25% Senior Notes represent general unsecured senior obligations of Scotts Miracle-Gro, and were sold to the public at 99.254% of the principal amount thereof, to yield 7.375% to maturity. The 7.25% Senior Notes have interest payment dates of January 15 and July 15 of each year, which began on July 15, 2010, and may be redeemed prior to maturity at applicable redemption premiums. The 7.25% Senior Notes contain usual and customary incurrence-based covenants, which include, but are not limited to, restrictions on the incurrence of additional indebtedness, the incurrence of liens and the issuance of certain preferred shares, and the making of certain distributions, investments and other restricted payments, as well as other usual and customary covenants, which include, but are not limited to, restrictions on sale and leaseback transactions, restrictions on purchases or redemptions of Scotts Miracle-Gro stock and prepayments of subordinated debt, limitations on asset sales and restrictions on transactions with affiliates. The 7.25% Senior Notes mature on January 15, 2018.

On December 16, 2010, Scotts Miracle-Gro issued $200 million aggregate principal amount of 6.625% Senior Notes due 2020 (the “6.625% Senior Notes”) in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended. The net proceeds of the offering were used to repay outstanding borrowings under the Company’s then existing credit facilities and for general corporate purposes. The 6.625% Senior Notes represent general unsecured senior obligations of Scotts Miracle-Gro and rank equal in right of payment with the Company’s existing and future unsecured senior debt, including, without limitation, the 7.25% Senior Notes. The 6.625% Senior Notes have interest payment dates of June 15 and December 15 of each year, which began on June 15, 2011, and may be redeemed prior to maturity at applicable redemption premiums. The 6.625% Senior Notes contain usual and customary incurrence-based covenants, as well as other usual and customary covenants, substantially similar to those contained in the 7.25% Senior Notes. The 6.625% Senior Notes mature on December 15, 2020.

Substantially all of Scotts Miracle-Gro’s domestic subsidiaries serve as guarantors of both the 7.25% and the 6.625% Senior Notes. Refer to “NOTE 24. FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS” for more information regarding the guarantor entities.

The Company was in compliance with the terms of all debt covenants at September 30, 2011. The credit facility contains, among other obligations, an affirmative covenant regarding the Company’s leverage ratio, calculated as average total indebtedness, as described in the Company’s credit facility, relative to the Company’s EBITDA, as adjusted pursuant to the terms of the credit facility (“Adjusted EBITDA”). Under the terms of the credit facility, the maximum leverage ratio was 3.50 as of September 30, 2011. The Company’s leverage ratio was 1.98 at September 30, 2011. The Company’s credit facility also includes an affirmative covenant regarding its interest coverage ratio. Interest coverage ratio is calculated as Adjusted EBITDA divided by interest expense, as described in the credit facility, and excludes costs related to refinancings. Under the terms of the credit facility, the minimum interest coverage ratio was 3.50 for the year ended September 30, 2011. The Company’s interest coverage ratio was 7.47 for the year ended September 30, 2011. The weighted average interest rates on average debt were 5.9% and 4.7% for fiscal 2011 and fiscal 2010, respectively.

At September 30, 2011, the Company had outstanding interest rate swap agreements with major financial institutions that effectively converted a portion of variable-rate debt denominated in U.S. dollars to a fixed rate. The swap agreements had a total U.S. dollar notional amount of $900 million at September 30, 2011. Interest payments made between the effective date and expiration date are hedged by the swap agreements, except as noted below. The notional amount, effective date, expiration date and rate of each of these swap agreements are shown in the table below.


Notional Amount (in millions)			Effective Date (a)		Expiration Date		Fixed Rate
$	200			2/14/2007		2/14/2012		5.20	%
	50			2/14/2012		2/14/2016		3.78	%
	150	^(b)		2/7/2012		5/7/2016		2.42	%
	150	^(c)		11/16/2009		5/16/2016		3.26	%
	50	^(b)		2/16/2010		5/16/2016		3.05	%
	100	^(b)		2/21/2012		5/23/2016		2.40	%
	150	^(c)		12/20/2011		6/20/2016		2.61	%
	50	^(d)		12/6/2012		9/6/2017		2.96	%

(a)	The effective date refers to the date on which interest payments were, or will be, first hedged by the applicable swap agreement.

(b)	Interest payments made during the three-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

(c)	Interest payments made during the six-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

(d)	Interest payments made during the nine-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

Master Accounts Receivable Purchase Agreement

On September 21, 2011, the Company entered into a new Master Accounts Receivable Purchase Agreement (the “MARP Agreement”), with an initial stated termination date of September 21, 2012, or such later date as may be mutually agreed by the Company and the banks party thereto. The MARP Agreement, which is uncommitted, provides for the discretionary sale by the Company, and the discretionary purchase by the banks, on a revolving basis, of accounts receivable generated by sales to two specified account debtors in an aggregate amount not to exceed $325 million, with debtor sublimits ranging from $120 million to $250 million. Under the terms of the MARP Agreement, the banks have the opportunity to purchase those accounts receivable offered by the Company at a discount (from the agreed base value thereof) effectively equal to the greater of 7-day or 3-month LIBOR plus 1.05%. The MARP Agreement replaced the Company’s previous Master Accounts Receivable Purchase Agreement, which provided for the discounted sale, on an uncommitted, revolving basis, of accounts receivable generated by a single specified account debtor, with aggregate limits not to exceed $80 million and an interest rate that approximated the 7-day LIBOR rate plus 1.25%. The previous Master Accounts Receivable Purchase Agreement was scheduled to expire on September 30, 2011.

The Company accounts for the sale of receivables under the MARP Agreement as short-term debt and continues to carry the receivables on its Consolidated Balance Sheet, primarily as a result of the Company’s right to repurchase receivables sold. There were no short-term borrowings under the MARP Agreement as of September 30, 2011 and 2010.

Estimated Fair Values

A description of the methods and assumptions used to estimate the fair values of the Company’s debt instruments is as follows:

Credit Facility

The interest rate currently available to the Company fluctuates with the applicable LIBOR rate, prime rate or Federal Funds Effective Rate, and thus the carrying value is a reasonable estimate of fair value.

7.25% Senior Notes

The fair value of the 7.25% Senior Notes can be determined based on the trading of the 7.25% Senior Notes in the open market. The difference between the carrying value and the fair value of the 7.25% Senior Notes represents the premium or discount on that date. Based on the trading value on or around September 30, 2011, the fair value of the 7.25% Senior Notes was approximately $206.0 million.

6.625% Senior Notes

The fair value of the 6.625% Senior Notes can be determined based on the trading of the 6.625% Senior Notes. The difference between the carrying value and the fair value of the 6.625% Senior Notes represents the premium or discount on that date. Based on the trading value on or around September 30, 2011, the fair value of the 6.625% Senior Notes was approximately $198.1 million.

Accounts Receivable Pledged

The interest rate on the short-term debt associated with accounts receivable pledged under the MARP Agreement fluctuates with the applicable LIBOR rate, and thus the carrying value is a reasonable estimate of fair value.

The estimated fair values of the Company’s debt instruments are as follows for the fiscal years ended September 30 (in millions):


	2011				2010
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Revolving loans	$	387.2	$	387.2	$	111.7	$	111.7
Term loans		—		—		302.4		302.4
Senior Notes – 7.25%		200.0		206.0		200.0		211.0
Senior Notes – 6.625%		200.0		198.1		—		—
Contingent consideration		—		—		10.9		10.9
Other		7.1		7.1		6.7		6.7

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

SHAREHOLDERS' EQUITY

12 Months Ended

Sep. 30, 2011

SHAREHOLDERS' EQUITY

NOTE 12. SHAREHOLDERS’ EQUITY

At September 30, authorized and issued capital shares consisted of the following:


	2011		2010
	(In millions)
Preferred shares, no par value:
Authorized		0.2 shares		0.2 shares
Issued		0.0 shares		0.0 shares
Common shares, no par value, $.01 stated value per share
Authorized		100.0 shares		100.0 shares
Issued		68.1 shares		68.1 shares

In fiscal 1995, The Scotts Company merged with Stern’s Miracle-Gro Products, Inc. (“Miracle-Gro”). At September 30, 2011, the former shareholders of Miracle-Gro, including Hagedorn Partnership L.P., owned approximately 30% of Scotts Miracle-Gro’s outstanding common shares and, thus, have the ability to significantly influence the election of directors and other actions requiring the approval of Scotts Miracle-Gro’s shareholders.

Under the terms of the merger agreement with Miracle-Gro, the former shareholders of Miracle-Gro may not collectively acquire, directly or indirectly, beneficial ownership of Voting Stock (as that term is defined in the Miracle-Gro merger agreement) representing more than 49% of the total voting power of the outstanding Voting Stock, except pursuant to a tender offer for 100% of that total voting power, which tender offer is made at a price per share which is not less than the market price per share on the last trading day before the announcement of the tender offer and is conditioned upon the receipt of at least 50% of the Voting Stock beneficially owned by shareholders of Scotts Miracle-Gro other than the former shareholders of Miracle-Gro and their affiliates and associates.

In August 2010, the Scotts Miracle-Gro Board of Directors authorized the repurchase of up to $500 million of Scotts Miracle-Gro’s common shares (the “Common Shares”) over a four-year period through September 30, 2014. On May 4, 2011, the Scotts Miracle-Gro Board of Directors authorized the repurchase of up to an additional $200 million of the Common Shares, resulting in authority to repurchase up to a total of $700 million of the Common Shares through September 30, 2014. The authorization provides the Company with flexibility to purchase the Common Shares from time to time in open market purchases or through privately negotiated transactions. All or part of the repurchases may be made under Rule 10b5-1 plans, which the Company may enter from time to time and which enable the repurchases to occur on a more regular basis, or pursuant to accelerated share repurchases. The share repurchase authorization, which expires September 30, 2014, may be suspended or discontinued at any time, and there can be no guarantee as to the timing or amount of any repurchases. Since the inception of this program in the fourth quarter of fiscal 2010 through September 30, 2011, Scotts Miracle-Gro has repurchased approximately 7.4 million Common Shares for $383.7 million to be held in treasury. Scotts Miracle-Gro repurchased 6.9 million Common Shares in fiscal 2011. Common Shares held in treasury totaling 1.2 million and 1.1 million were reissued in support of share-based compensation awards and employee purchases under the employee stock purchase plan during fiscal 2011 and fiscal 2010, respectively.

Share-Based Awards

Scotts Miracle-Gro grants share-based awards annually to officers, certain other employees of the Company and non-employee directors of Scotts Miracle-Gro. The share-based awards typically consist of stock options, restricted stock, restricted stock units and deferred stock units. Performance-based awards have also been made. Stock appreciation rights (“SARs”) have been granted, though not in recent years. SARs result in less dilution than stock options as the SAR holder receives a net share settlement upon exercise. All of these share-based awards have been made under plans approved by the shareholders. Generally, employee share-based awards provide for three-year cliff vesting. Vesting for non-employee director awards varies based on the length of service and age of each director at the time of the award. Vesting of performance-based awards are dependent on service and achievement of specified performance targets. Share-based awards are forfeited if a holder terminates employment or service with the Company prior to the vesting date. The Company estimates that 10-15% of its share-based awards will be forfeited based on an analysis of historical trends. This assumption is re-evaluated on an annual basis and adjusted as appropriate. Stock options and SAR awards have exercise prices equal to the market price of the underlying common shares on the date of grant with a term of 10 years. If available, Scotts Miracle-Gro will typically use treasury shares, or if not available, newly-issued Common Shares, in satisfaction of its share-based awards.

A maximum of 18 million Common Shares are available for issuance under share-based award plans. At September 30, 2011, approximately 0.7 million Common Shares were not subject to outstanding awards and were available to underlie the grant of new share-based awards.

The following is a recap of the share-based awards granted during the periods indicated:


	Year Ended September 30,
	2011		2010		2009
Employees
Options		429,700		367,600		701,100
Restricted stock		—		—		243,400
Restricted stock units		65,939		259,353		199,262
Performance shares		—		4,200		—
Performance units		53,874		—		—
Board of Directors
Deferred stock units		30,296		28,854		33,281

Total share-based awards		579,809		660,007		1,177,043

Aggregate fair value at grant dates (in millions)	$	13.8	$	16.9	$	16.7

Total share-based compensation was as follows for the periods indicated (in millions):


	Year Ended September 30,
	2011		2010		2009
Share-based compensation	$	16.0	$	16.4	$	14.5
Tax benefit recognized		6.2		6.3		5.6

As of September 30, 2011, total unrecognized compensation cost related to non-vested share-based awards amounted to $11.9 million. This cost is expected to be recognized over a weighted-average period of 1.9 years. The tax benefit realized from the tax deductions associated with the exercise of share-based awards and the vesting of restricted stock totaled $14.2 million for fiscal 2011.

Stock Options/SARs

Aggregate stock option and SARs activity consisted of the following for the year ended September 30, 2011 (options/SARs in millions):


	No. of Options/SARs			WTD. Avg. Exercise Price
Beginning balance		4.6		$	31.74
Granted		0.4			51.73
Exercised		(1.0	)		32.72
Forfeited		(0.2	)		37.70

Ending balance		3.8			33.47

Exercisable		2.5			31.26

The following summarizes certain information pertaining to stock option and SAR awards outstanding and exercisable at September 30, 2011 (options/SARs in millions):


	Awards Outstanding						Awards Exercisable
Range of Exercise Price	No. of Options/ SARs		WTD. Avg. Remaining Life		WTD. Avg. Exercise Price		No. of Options/ SARS		WTD. Avg. Remaining Life		WTD. Avg. Exercise Price
$16.80 – $19.82		0.2		0.07	$	16.92		0.2		0.07	$	16.92
$20.12 – $21.65		0.8		4.55		21.45		0.3		1.41		21.20
$24.45 – $28.72		0.4		2.41		25.74		0.4		2.41		25.74
$29.01 – $31.62		0.3		3.37		29.17		0.3		3.23		29.12
$33.25 – $37.48		0.3		4.09		35.87		0.3		4.09		35.87
$37.89 – $38.90		0.9		5.61		38.59		0.9		5.61		38.59
$40.81 – $51.73		0.9		7.95		46.74		0.1		4.64		41.59

		3.8		5.04	$	33.47		2.5		3.62	$	31.26

The intrinsic value of the stock option and SAR awards outstanding and exercisable at September 30 were as follows (in millions):


	2011
Outstanding	$	45.4
Exercisable		33.4

The grant date fair value of stock option awards are estimated using a binomial model and the assumptions in the following table. Expected market price volatility is based on implied volatilities from traded options on Scotts Miracle-Gro’s common shares and historical volatility specific to the common shares. Historical data, including demographic factors impacting historical exercise behavior, is used to estimate stock option exercises and employee terminations within the valuation model. The risk-free rate for periods within the contractual life (normally ten years) of the stock option is based on the U.S. Treasury yield curve in effect at the time of grant. The expected life of stock options is based on historical experience and expectations for grants outstanding. The weighted average assumptions for awards granted are as follows for the periods indicated:


	Year Ended September 30,
	2011		2010		2009
Expected market price volatility		31.9%		32.1%		45.3%
Risk-free interest rates		2.4%		2.8%		3.0%
Expected dividend yield		1.9%		1.2%		2.3%
Expected life of stock options in years		5.97		6.00		5.93
Estimated weighted-average fair value per stock option	$	14.06	$	12.90	$	7.93

The total intrinsic value of stock options exercised was $22.4 million, $25.9 million and $16.1 million during fiscal 2011, fiscal 2010 and fiscal 2009, respectively. Cash received from the exercise of stock options for fiscal 2011 was $31.5 million.

Restricted share-based awards

Restricted share-based award activity (including restricted stock, restricted stock units and deferred stock units) was as follows:


	No. of Shares			WTD. Avg. Grant Date Fair Value per Share
Awards outstanding at September 30, 2008		371,836		$	43.91
Granted		483,843			23.88
Vested		(114,730	)		39.33
Forfeited		(33,000	)		36.27

Awards outstanding at September 30, 2009		707,949			31.32
Granted		288,207			41.53
Vested		(129,130	)		41.15
Forfeited		(26,600	)		27.24

Awards outstanding at September 30, 2010		840,426			33.52
Granted		96,235			51.99
Vested		(136,355	)		38.44
Forfeited		(103,400	)		32.76

Awards outstanding at September 30, 2011		696,906			35.22

The total fair value of restricted stock vested was $4.6 million, $5.2 million and $4.4 million during fiscal 2011, fiscal 2010 and fiscal 2009, respectively. The total fair value of restricted stock units vested was $0.6 million, $0.4 million and $0.2 million during fiscal 2011, fiscal 2010 and fiscal 2009, respectively.

Performance-based awards

Performance-based award activity was as follows:


	No. of Units			WTD. Avg. Grant Date Fair Value per Unit
Awards outstanding at September 30, 2008		40,000		$	27.98
Granted		—			—
Vested		(5,038	)		27.98
Forfeited		(4,962	)		27.98

Awards outstanding at September 30, 2009		30,000			27.98
Granted		4,200			38.76
Vested		(10,000	)		27.98
Forfeited		—			—

Awards outstanding at September 30, 2010		24,200			29.85
Granted		53,874			51.91
Vested		(35,774	)		32.57
Forfeited		—			—

Awards outstanding at September 30, 2011		42,300			51.73

EARNINGS PER COMMON SHARE

12 Months Ended

Sep. 30, 2011

EARNINGS PER COMMON SHARE

NOTE 13. EARNINGS PER COMMON SHARE

The following table presents information necessary to calculate basic and diluted earnings per common share. Basic earnings per common share are computed by dividing income from continuing operations, income from discontinued operations or net income by the weighted average number of common shares outstanding. Diluted earnings per common share are computed by dividing income from continuing operations, income from discontinued operations or net income by the weighted average number of common shares outstanding plus all potentially dilutive securities. Stock options with exercise prices greater than the average market price of the underlying common shares are excluded from the computation of diluted earnings per common share because they are out-of-the-money and the effect of their inclusion would be anti-dilutive. The number of common shares covered by out-of-the-money stock options was 0.2 million, 0.2 million and 2.3 million for the years ended September 30, 2011, 2010 and 2009, respectively.


	Year Ended September 30,
	2011		2010		2009
	(In millions, except per share data)
Income from continuing operations	$	121.9	$	200.5	$	132.6
Income from discontinued operations		46.0		3.6		20.7

Net income	$	167.9	$	204.1	$	153.3

BASIC EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period		64.7		66.3		65.0

Income from continuing operations	$	1.88	$	3.03	$	2.04
Income from discontinued operations		0.72		0.05		0.32

Net income	$	2.60	$	3.08	$	2.36

DILUTED EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period		64.7		66.3		65.0
Dilutive potential common shares		1.5		1.3		1.1

Weighted-average number of common shares outstanding and dilutive potential common shares		66.2		67.6		66.1

Income from continuing operations	$	1.84	$	2.97	$	2.01
Income from discontinued operations		0.70		0.05		0.31

Net income	$	2.54	$	3.02	$	2.32

INCOME TAXES

12 Months Ended

Sep. 30, 2011

INCOME TAXES

NOTE 14. INCOME TAXES

The provision (benefit) for income taxes allocated to continuing operations consisted of the following (in millions):


	Year Ended September 30,
	2011			2010		2009
Current:
Federal	$	57.3		$	83.9	$	52.7
State		7.4			7.3		3.3
Foreign		5.4			6.3		5.1

Total Current		70.1			97.5		61.1

Deferred:
Federal		2.2			20.0		13.4
State		(0.1	)		1.3		1.0
Foreign		0.7			0.6		—

Total Deferred		2.8			21.9		14.4

Provision for income taxes	$	72.9		$	119.4	$	75.5

The domestic and foreign components of income from continuing operations before income taxes were as follows (in millions):


	Year Ended September 30,
	2011		2010		2009
Domestic	$	177.9	$	307.8	$	201.8
Foreign		16.9		12.1		6.3

Income from continuing operations before income taxes	$	194.8	$	319.9	$	208.1

A reconciliation of the federal corporate income tax rate and the effective tax rate on income from continuing operations before income taxes is summarized below:


	Year Ended September 30,
	2011			2010			2009
Statutory income tax rate		35.0	%		35.0	%		35.0	%
Effect of foreign operations		(0.4	)		(0.2	)		(0.3	)
State taxes, net of federal benefit		2.8			2.7			2.1
Change in state NOL and credit carryforwards		(0.1	)		0.1			—
Research & Development tax credit		(0.2	)		—			(0.5	)
Effect of goodwill impairment and other permanent differences		—			(0.6	)		(0.8	)
Resolution of prior tax contingencies		0.8			0.3			1.0
Other		(0.5	)		—			(0.2	)

Effective income tax rate		37.4	%		37.3	%		36.3	%

Deferred income taxes arise from temporary differences between financial reporting and tax reporting bases of assets and liabilities, and operating loss and tax credit carryforwards for tax purposes. The components of the deferred income tax assets and liabilities were as follows (in millions):


	September 30,
	2011			2010
DEFERRED TAX ASSETS
Inventories	$	18.3		$	14.6
Accrued liabilities		70.3			68.0
Postretirement benefits		40.7			47.6
Accounts receivable		10.8			9.3
State NOL carryovers		1.6			4.2
Foreign NOL carryovers		42.7			40.9
Foreign tax credit carryovers		7.8			—
Interest rate swaps		10.3			9.0
Other		5.7			3.9

Gross deferred tax assets		208.2			197.5
Valuation allowance		(44.3	)		(42.3	)

Total deferred tax assets		163.9			155.2

DEFERRED TAX LIABILITIES
Property, plant and equipment		(60.6	)		(54.3	)
Intangible assets		(74.5	)		(79.1	)
Other		(5.9	)		(6.2	)

Total deferred tax liabilities		(141.0	)		(139.6	)

Net deferred tax asset	$	22.9		$	15.6

The net current and non-current components of deferred income taxes recognized in the Consolidated Balance Sheets were (in millions):


	September 30,
	2011			2010
Net current deferred tax assets (classified with prepaid and other assets)	$	88.1		$	77.1
Net current deferred tax assets held for sale		—			1.5
Net non-current deferred tax liabilities (classified with other liabilities)		(65.2	)		(60.6	)
Net non-current deferred tax liabilities held for sale		—			(2.4	)

Net deferred tax asset	$	22.9		$	15.6

GAAP requires that a valuation allowance be placed against a deferred tax asset if it is more likely than not that the tax benefit associated with the asset will not be realized in the future. As shown in the table above, valuation allowances were placed against $44.3 million and $42.3 million of deferred tax assets as of September 30, 2011 and 2010, respectively. Most of these valuation allowances relate to certain foreign net operating losses, and the remainder relates to certain state net operating losses and a capital loss carryover. Each of these items is explained more fully below.

The Company has elected to treat certain foreign entities as disregarded entities for U.S. tax purposes, which results in their net income or loss being recognized currently in the Company’s U.S. tax return. As such, the tax benefit of net operating losses available for foreign statutory tax purposes has already been recognized for U.S. purposes. Accordingly, a full valuation allowance is required on the tax benefit of these net operating losses on global consolidation. The foreign net operating losses of these foreign disregarded entities were $152.8 million at September 30, 2011, the majority of which have indefinite carryforward periods. The statutory tax benefit of these net operating loss carryovers, and related full valuation allowances thereon, amounted to $41.5 million and $39.6 million for the fiscal years ended September 30, 2011 and 2010, respectively.

Foreign net operating losses of certain controlled foreign corporations were $4.7 million as of September 30, 2011, the majority of which have indefinite carryforward periods. Due to a history of losses in these entities, a full valuation allowance has also been placed against the statutory tax benefit associated with these losses amounting to $1.2 million and $1.3 million at September 30, 2011 and 2010, respectively.

State net operating losses were $25.8 million as of September 30, 2011, with carryforward periods ranging from 5 to 20 years. Any losses not utilized within a specific state’s carryforward period will expire. State net operating loss carryforwards included $0.4 million and $1.4 million of tax benefits relating to Smith & Hawken at September 30, 2011 and 2010, respectively. As these losses may only be used against income of Smith & Hawken, and cannot be used to offset income of the consolidated group, a full valuation allowance has been recorded against this tax asset.

Tax benefits associated with state tax credits will expire if not utilized and amounted to $0.5 million at both September 30, 2011 and 2010. No valuation allowance has been placed against these credits as the Company should fully utilize the credits within their respective carryover periods.

Lastly, regarding valuation allowances, a full valuation allowance has been placed against a capital loss carryover generated in the current fiscal year related to the worthlessness and related write-off of the Company’s $3.3 million investment in the stock of Turf-Seed (Europe) Limited. As it is unlikely that the Company will generate capital gains within the five year carryover period to absorb this capital loss, a full valuation allowance has been placed against the associated deferred tax asset of $1.2 million.

Deferred taxes have not been provided on unremitted earnings approximating $110.0 million of certain foreign subsidiaries and foreign corporate joint ventures as such earnings have been indefinitely reinvested. These foreign entities held cash and cash equivalents of $121.1 million and $78.0 million at September 30, 2011 and 2010, respectively. Our current plans do not demonstrate a need to, nor do we have plans to, repatriate the retained earnings from these subsidiaries as the earnings are indefinitely reinvested. However, in the future, if we determine it is necessary to repatriate these funds, or we sell or liquidate any of these subsidiaries, we may be required to pay associated taxes on the repatriation. We may also be required to withhold foreign taxes depending on the foreign jurisdiction from which the funds are repatriated. The effective rate of tax on such repatriations may materially differ from the federal statutory tax rate, thereby having a material impact on tax expense in the year of repatriation; however, the Company cannot reasonably estimate the amount of such a tax event.

GAAP provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the position. The amount recognized is measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon settlement.

The Company had $8.9 million, $7.8 million and $6.2 million of gross unrecognized tax benefits related to uncertain tax positions at September 30, 2011, 2010 and 2009, respectively. Included in the September 30, 2011, 2010 and 2009 balances were $7.3 million, $6.4 million and $6.4 million, respectively, of unrecognized tax benefits that, if recognized, would have an impact on the effective tax rate.

A reconciliation of the unrecognized tax benefits for fiscal 2011, fiscal 2010 and fiscal 2009 is as follows (in millions):


	2011			2010			2009
Balance at beginning of year	$	7.8		$	6.2		$	7.2
Additions for tax positions of the current year		1.1			2.1			0.5
Additions for tax positions of prior years		1.9			2.4			1.1
Reductions for tax positions of the current year		—			(0.8	)		(0.1	)
Reductions for tax positions of prior years		(1.2	)		(1.3	)		(0.7	)
Settlements with tax authorities		(0.6	)		—			(0.3	)
Expiration of statutes of limitation		(0.1	)		(0.8	)		(1.5	)

Balance at end of year	$	8.9		$	7.8		$	6.2

The Company continues to recognize accrued interest and penalties related to unrecognized tax benefits as a component of the provision for income taxes. As of September 30, 2011, 2010 and 2009, respectively, the Company had $1.6 million, $1.3 million and $1.2 million accrued for the payment of interest that, if recognized, would impact the effective tax rate. As of September 30, 2011, 2010 and 2009, respectively, the Company had $0.7 million, $0.7 million and $0.6 million accrued for the payment of penalties that, if recognized, would impact the effective tax rate. For the year ended September 30, 2011, the Company recognized a $0.4 million of tax interest and tax penalties in its statement of operations.

Scotts Miracle-Gro or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. With few exceptions, the Company is no longer subject to examinations by these tax authorities for fiscal years prior to 2008. The Company is currently under examination by certain foreign and U.S. state and local tax authorities. The Internal Revenue Service has completed its audit of the Company’s fiscal 2008 tax period which resulted in an immaterial change to tax expense and associated liability for unrecognized tax benefits. The audit did result in a cash payment due related to foreign tax credits that was timing in nature only. As such, the cash payment resulted in a corresponding increase of $7.8 million to a deferred tax asset related to foreign tax credit carrybacks and carryovers that are expected to be fully utilized within the ten year carryover period. In regard to the local German audit, the tax periods under investigation are limited to fiscal years 2004 through 2008. In regard to the U.S. state and local audits, the tax periods under investigation are limited to fiscal years 1997 through 2008. In addition to these aforementioned audits, certain other tax deficiency notices and refund claims for previous years remain unresolved.

The Company currently anticipates that few of its open and active audits will be resolved in the next 12 months. The Company is unable to make a reasonably reliable estimate as to when or if cash settlements with taxing authorities may occur. Although audit outcomes and the timing of audit payments are subject to significant uncertainty, the Company does not anticipate that the resolution of these tax matters or any events related thereto will result in a material change to its consolidated financial position, results of operations or cash flows.

Management judgment is required in determining tax provisions and evaluating tax positions. Management believes its tax positions and related provisions reflected in the consolidated financial statements are fully supportable and appropriate. The Company established reserves for additional income taxes that may become due if the tax positions are challenged and not sustained, and as such, the Company’s tax provision includes the impact of recording reserves and changes thereto.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Subparagraph (SX 210.4-08.(h))
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+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

12 Months Ended

Sep. 30, 2011

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

NOTE 15. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

The Company is exposed to market risks, such as changes in interest rates, currency exchange rates and commodity prices. To manage a portion of the volatility related to these exposures, the Company enters into various financial transactions. The utilization of these financial transactions is governed by policies covering acceptable counterparty exposure, instrument types and other hedging practices. The Company does not hold or issue derivative financial instruments for speculative trading purposes.

Exchange Rate Risk Management

The Company periodically uses foreign currency swap contracts to manage the exchange rate risk associated with intercompany loans with foreign subsidiaries that are denominated in local currencies. At September 30, 2011, the notional amount of outstanding foreign currency swap contracts was $217.9 million, with a fair value of $2.7 million. At September 30, 2010, the notional amount of outstanding foreign currency swap contracts was $209.9 million, with a liability position based on a negative fair value of $6.6 million. The fair value of foreign currency swap contracts is determined based on changes in spot rates. The unrealized loss on the foreign currency swap contracts approximates the unrealized gain on the intercompany loans recognized by the Company’s lending subsidiaries. The contracts will mature over the next fiscal year.

Interest Rate Risk Management

The Company enters into interest rate swap agreements as a means to hedge its variable interest rate risk on debt instruments. The fair values are reflected in the Company’s Consolidated Balance Sheets. Net amounts to be received or paid under the swap agreements are reflected as adjustments to interest expense. Since the interest rate swap agreements have been designated as hedging instruments, unrealized gains or losses resulting from adjusting these swaps to fair value are recorded as elements of accumulated other comprehensive loss (“AOCI”) within the Consolidated Balance Sheets. The fair value of the swap agreements is determined based on the present value of the estimated future net cash flows using implied rates in the applicable yield curve as of the valuation date.

At September 30, 2011 and 2010, the Company had outstanding interest rate swap agreements with major financial institutions that effectively converted a portion of the Company’s variable-rate debt to a fixed rate. The swap agreements had a total U.S. dollar equivalent notional amount of $900.0 million and $450.0 million at September 30, 2011 and 2010, respectively. Refer to “NOTE 11. DEBT” for the terms of the swap agreements outstanding at September 30, 2011. Included in the AOCI balance at September 30, 2011 is a loss of $6.6 million related to interest rate swap agreements that is expected to be reclassified to earnings during the next 12 months, consistent with the timing of the underlying hedged transactions.

Commodity Price Risk Management

The Company had outstanding hedging arrangements at September 30, 2011 designed to fix the price of a portion of its projected future urea requirements. The contracts are designated as hedges of the Company’s exposure to future cash flow fluctuations associated with the cost of urea. The objective of the hedges is to mitigate the earnings and cash flow volatility attributable to the risk of changing prices. Unrealized gains or losses in the fair value of these contracts are recorded to the AOCI component of shareholders’ equity. Realized gains or losses remain as a component of AOCI until the related inventory is sold. Upon sale of the underlying inventory, the gain or loss is reclassified to cost of sales. Included in the AOCI balance at September 30, 2011 was a gain of $1.1 million related to urea derivatives that is expected to be reclassified to earnings during the next 12 months, consistent with the timing of the underlying hedged transactions.

Periodically, the Company also uses derivatives to partially mitigate the effect of fluctuating diesel and gasoline costs on operating results. Any such derivatives that do not qualify for hedge accounting treatment in accordance with GAAP are recorded at fair value, with unrealized gains and losses on open contracts and realized gains or losses on settled contracts recorded as an element of cost of sales. Unrealized gains or losses in the fair value of derivative contracts that do qualify for hedge accounting are recorded in other

comprehensive income (expense), except for any ineffective portion of the change in fair value, which is immediately recorded in earnings. For the effective portion of the change in fair value, realized gains or losses remain as a component of AOCI until the related fuel is consumed. Upon consumption of the fuel, the gain or loss is reclassified to cost of sales. Included in the AOCI balance at September 30, 2011 was a loss of $0.2 million related to fuel derivatives that is expected to be reclassified to earnings during the next 12 months, consistent with the timing of the underlying hedged transactions.

As of September 30, 2011 and 2010, the Company had the following outstanding commodity contracts that were entered into to hedge forecasted purchases:


Commodity	2011	2010
Urea	4,500 tons	62,000 tons
Diesel	3,955,000 gallons	420,000 gallons

Fair Values of Derivative Instruments

The following table summarizes the fair values of the Company’s derivative instruments and the respective lines in which they were recorded in the Consolidated Balance Sheets as of September 30, 2011 and 2010 (in millions):


	Assets / (Liabilities)
Derivatives Designated As Hedging Instruments	Balance Sheet Location	2011			2010
		Fair Value
Interest rate swap agreements	Other current liabilities	$	(10.7	)	$	(12.1	)
	Other liabilities		(17.4	)		(12.5	)
Commodity hedging instruments	Prepaid and other assets		0.1			1.9
	Other current liabilities		(0.3	)		—

Total derivatives designated as hedging instruments		$	(28.3	)	$	(22.7	)

Derivatives Not Designated As Hedging Instruments⁽¹⁾
Foreign currency swap contracts	Prepaid and other assets	$	2.7		$	—
	Other current liabilities		—			(6.6	)
Commodity hedging instruments	Other current liabilities		(0.5	)		—

Total derivatives not designated as hedging instruments⁽¹⁾		$	2.2		$	(6.6	)

Total derivatives		$	(26.1	)	$	(29.3	)

(1)	See discussion above for additional information regarding the Company’s purpose for entering into derivatives not designated as hedging instruments and its overall risk management strategy.

Refer to “NOTE 16. FAIR VALUE MEASUREMENTS” for the Company’s fair value measurements of derivative instruments as they relate to the valuation hierarchy.

The effect of derivative instruments, net of tax, on AOCI and the Consolidated Statements of Operations for the years ended September 30, 2011 and 2010 was as follows (in millions):


	Amount of Gain/(Loss) Recognized in AOCI
	Year Ended
Derivatives in Cash Flow Hedging Relationships	2011			2010
Interest rate swap agreements	$	(14.5	)	$	(17.6	)
Commodity hedging instruments		1.5			2.8

Total	$	(13.0	)	$	(14.8	)


Derivatives in Cash Flow Hedging Relationships	Location of Gain/(Loss) Reclassified From AOCI Into Earnings	Amount of Gain/(Loss) Reclassified From AOCI Into Earnings
Derivatives in Cash Flow Hedging Relationships		Year Ended
		2011			2010
Interest rate swap agreements	Interest expense	$	(12.6	)	$	(17.1	)
Commodity hedging instruments	Cost of sales		2.6			(2.3	)

Total		$	(10.0	)	$	(19.4	)


Derivatives not Designated As Hedging Instruments	Location of Gain/(Loss) Recognized in Income	Amount of Gain/(Loss) Recognized in Earnings
Derivatives not Designated As Hedging Instruments	Location of Gain/(Loss) Recognized in Income	Year Ended
		2011		2010
Foreign currency swap contracts	Interest expense	$	6.1	$	(14.4	)
Commodity hedging instruments	Cost of sales		1.5		(0.7	)

Total		$	7.6	$	(15.1	)

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Topic 815
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+ Details

FAIR VALUE MEASUREMENTS

12 Months Ended

Sep. 30, 2011

FAIR VALUE MEASUREMENTS

NOTE 16. FAIR VALUE MEASUREMENTS

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or the most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.

The following describes the valuation methodologies used for financial assets and liabilities measured at fair value on a recurring basis, as well as the general classification within the valuation hierarchy.

Derivatives

Derivatives consist of foreign currency, interest rate and commodity derivative instruments. Foreign currency swap contracts are valued using observable forward rates in commonly quoted intervals for the full term of the contracts. Interest rate swap agreements are valued based on the present value of the estimated future net cash flows using implied rates in the applicable yield curve as of the valuation date. Commodity contracts are measured using observable commodity exchange prices in active markets.

These derivative instruments are classified within Level 2 of the valuation hierarchy and are included within other assets and other liabilities in our Consolidated Balance Sheets, except for derivative instruments expected to be settled within the next 12 months, which are included within prepaid and other assets and other current liabilities.

Cash equivalents

Cash equivalents consist of highly liquid investments purchased with a maturity of three months or less. The carrying value of these cash equivalents approximates fair value due to their short-term maturities.

Other

Other financial assets consist of investment securities in non-qualified retirement plan assets. These securities are valued using observable market prices in active markets.

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2011 (in millions):


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
Assets
Cash equivalents	$	83.6	$	—		$	—	$	83.6
Derivatives
Commodity hedging instruments		—		0.1			—		0.1
Foreign currency swap contracts		—		2.7			—		2.7
Other		6.3		—			—		6.3

Total	$	89.9	$	2.8		$	—	$	92.7

Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(28.1	)	$	—	$	(28.1	)
Commodity hedging instruments		—		(0.8	)		—		(0.8	)

Total	$	—	$	(28.9	)	$	—	$	(28.9	)

The following presents the Company’s non-financial assets and liabilities measured at fair value on a non-recurring basis at September 30, 2011 (in millions) and describes the valuation methodologies used for non-financial assets and liabilities measured at fair value, as well as the general classification within the valuation hierarchy:


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
Assets of Wild Bird Food	$	—	$	—	$	4.8	$	26.1
Other tradenames	$	—	$	—	$	2.9	$	2.3
Investment in Turf-Seed (Europe) Limited	$	—	$	—	$	—	$	6.5

Certain property, plant and equipment, tradenames, goodwill and other long-lived assets were written down to their fair value, resulting in an impairment charge of $34.9 million, which was included in earnings for the period. The value of the property, plant and equipment was determined using the cost approach, which is a valuation technique based on the amounts that currently would be required to replace the service capacity of the respective assets (often referred to as current replacement cost). The value of the tradenames was determined using a royalty savings methodology similar to that employed when the associated businesses were acquired but using updated estimates of sales, cash flow and profitability. The value of the goodwill was determined under the income-based approach utilizing discounted cash flows and assumptions the Company believes marketplace participants would utilize. The investment in Turf-Seed (Europe) Limited was determined to be fully impaired based on the estimated future cash flows associated with this entity in relation to the carrying value of the investment.

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2010 (in millions):


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
Assets
Derivatives
Commodity hedging instruments	$	—	$	1.9		$	—	$	1.9
Other		6.5		—			—		6.5

Total	$	6.5	$	1.9		$	—	$	8.4

Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(24.6	)	$	—	$	(24.6	)
Foreign currency swap contracts		—		(6.6	)		—		(6.6	)

Total	$	—	$	(31.2	)	$	—	$	(31.2	)

The following presents the Company’s non-financial assets and liabilities measured at fair value on a non-recurring basis at September 30, 2010 (in millions) and describes the valuation methodologies used for non-financial assets and liabilities measured at fair value, as well as the general classification within the valuation hierarchy:


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
Tradenames	$	—	$	—	$	257.2	$	18.5

Certain intangible assets held and used were written down to their fair value, resulting in an impairment charge of $18.5 million, which was included in earnings for the period. The value of the indefinite-lived tradenames was determined using a royalty savings methodology similar to that employed when the associated businesses were acquired but using updated estimates of sales, cash flow and profitability.

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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+ Details

OPERATING LEASES

12 Months Ended

Sep. 30, 2011

OPERATING LEASES

NOTE 17. OPERATING LEASES

The Company leases certain property and equipment from third parties under various non-cancelable operating lease agreements. Certain lease agreements contain renewal and purchase options. The lease agreements generally require that the Company pay taxes, insurance and maintenance expenses related to the leased assets. Future minimum lease payments for non-cancelable operating leases at September 30, 2011, were as follows (in millions):


2012	$	45.2
2013		37.3
2014		36.1
2015		24.0
2016		18.0
Thereafter		34.2

Total future minimum lease payments	$	194.8

The Company also leases certain vehicles (primarily cars and light trucks) under agreements that are cancelable after the first year, but typically continue on a month-to-month basis until canceled by the Company. The vehicle leases and certain other non-cancelable operating leases contain residual value guarantees that create a contingent obligation on the part of the Company to compensate the lessor if the leased asset cannot be sold for an amount in excess of a specified minimum value at the conclusion of the lease term. If all such vehicle leases had been canceled as of September 30, 2011, the Company’s residual value guarantee would have approximated $5.9 million.

Other residual value guarantee amounts that apply at the conclusion of non-cancelable lease terms are as follows:


	Amount of Guarantee		Lease Termination Date
Scotts LawnService^® vehicles	$	15.9 million	2013
Corporate aircraft	$	12.8 million	2012

Rent expense for fiscal 2011, fiscal 2010 and fiscal 2009 totaled $67.3 million, $65.4 million and $62.8 million, respectively.

- Definition

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

+ References + Details

COMMITMENTS

12 Months Ended

Sep. 30, 2011

COMMITMENTS

NOTE 18. COMMITMENTS

The Company has the following unconditional purchase obligations due during each of the next five fiscal years that have not been recognized on the Consolidated Balance Sheet at September 30, 2011 (in millions):


2012	$	122.7
2013		80.0
2014		23.9
2015		23.9
2016		5.4
Thereafter		1.2

	$	257.1

Purchase obligations primarily represent commitments for materials used in the Company’s manufacturing processes, as well as commitments for warehouse services, grass seed and out-sourced information services.

In addition, the Company leases certain property and equipment from third parties under various non-cancelable operating lease agreements. Future minimum lease payments for non-cancelable operating leases not included above are included in “NOTE 17. OPERATING LEASES.

CONTINGENCIES

12 Months Ended

Sep. 30, 2011

CONTINGENCIES

NOTE 19. CONTINGENCIES

Management regularly evaluates the Company’s contingencies, including various lawsuits and claims which arise in the normal course of business, product and general liabilities, workers’ compensation, property losses and other liabilities for which the Company is self-insured or retains a high exposure limit. Self-insurance reserves are established based on actuarial loss estimates for specific individual claims plus actuarially estimated amounts for incurred but not reported claims and adverse development factors applied to existing claims. Legal costs incurred in connection with the resolution of claims, lawsuits and other contingencies are expensed as incurred. In the opinion of management, its assessment of contingencies is reasonable and related reserves, in the aggregate, are adequate; however, there can be no assurance that final resolution of these matters will not have a material effect on the Company’s financial condition, results of operations or cash flows. The following are the more significant of the Company’s identified contingencies:

FIFRA Compliance and the Corresponding Governmental Investigations

For a description of the Company’s ongoing FIFRA compliance efforts and the corresponding governmental investigations, see “NOTE 3. PRODUCT REGISTRATION AND RECALL MATTERS.”

Other Regulatory Matters

At September 30, 2011, $3.9 million was accrued in the “Other liabilities” line in the Consolidated Balance Sheet for non-FIFRA compliance-related environmental actions, the majority of which is for site remediation. The amounts accrued are believed to be adequate to cover such known environmental exposures based on current facts and estimates of likely outcomes. Although it is reasonably possible that the costs to resolve such known environmental exposures will exceed the amounts accrued, any variation from accrued amounts is not expected to be material.

Other

The Company has been named as a defendant in a number of cases alleging injuries that the lawsuits claim resulted from exposure to asbestos-containing products, apparently based on the Company’s historic use of vermiculite in certain of its products. The complaints in these cases are not specific about the plaintiffs’ contacts with the Company or its products. The Company in each case is one of numerous defendants and none of the claims seek damages from the Company alone. The Company believes that the claims against it are without merit and is vigorously defending against them. It is not currently possible to reasonably estimate a probable loss, if any, associated with these cases and, accordingly, no reserves have been recorded in the Company’s Consolidated Financial Statements. The Company is reviewing agreements and policies that may provide insurance coverage or indemnity as to these claims and is pursuing coverage under some of these agreements and policies, although there can be no assurance of the results of these efforts. There can be no assurance that these cases, whether as a result of adverse outcomes or as a result of significant defense costs, will not have a material effect on the Company’s financial condition, results of operations or cash flows.

On April 27, 2007, the Company received a proposed Order On Consent from the New York State Department of Environmental Conservation (the “Proposed Order”) alleging that, during calendar year 2003, the Company and James Hagedorn, individually and as Chairman of the Board and Chief Executive Officer of the Company, unlawfully donated to a Port Washington, New York youth sports organization forty bags of Scotts^® LawnPro Annual Program Step 3 Insect Control Plus Fertilizer which, while federally registered, was allegedly not registered in the state of New York. The Proposed Order requests penalties totaling $695,000. The Company has responded in writing to the New York State Department of Environmental Conservation with respect to the Proposed Order and is awaiting a response.

The Company is involved in other lawsuits and claims which arise in the normal course of business. These claims individually and in the aggregate are not expected to result in a material effect on the Company’s financial condition, results of operations or cash flows.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

CONCENTRATIONS OF CREDIT RISK

12 Months Ended

Sep. 30, 2011

CONCENTRATIONS OF CREDIT RISK

NOTE 20. CONCENTRATIONS OF CREDIT RISK

Financial instruments which potentially subject the Company to concentration of credit risk consist principally of trade accounts receivable. The Company sells its consumer products to a wide variety of retailers, including home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers and food and drug stores. Concentrations of accounts receivable at September 30 were as follows:


	2011			2010
Due from customers geographically located in North America		77	%		76	%
Applicable to the Global Consumer business		89	%		89	%
Applicable primarily to Scotts LawnService^®		11	%		11	%
Top 3 customers as a percent of total North America Consumer accounts receivable		69	%		75	%

The remainder of the Company’s accounts receivable at September 30, 2011 and 2010 were generated from customers located outside of North America, primarily retailers, distributors and nurseries in Europe. No concentrations of these customers or individual customers within this group accounted for more than 10% of the Company’s accounts receivable at either balance sheet date.

The Company’s three largest customers are reported within the Global Consumer segment and are the only customers that individually represent more than 10% of reported consolidated net sales for each of the last three fiscal years. These three customers accounted for the following percentages of consolidated net sales for the fiscal years ended September 30:


	Largest Customer			2nd Largest Customer			3rd Largest Customer
2011		29.7	%		18.0	%		13.0	%
2010		29.9	%		18.0	%		15.8	%
2009		29.4	%		17.0	%		16.3	%

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 21, 22, 24
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

OTHER (INCOME) EXPENSE

12 Months Ended

Sep. 30, 2011

OTHER (INCOME) EXPENSE

NOTE 21. OTHER (INCOME) EXPENSE

Other (income) expense consisted of the following for the fiscal years ended September 30 (in millions):


	2011			2010			2009
Royalty income, net	$	(4.8	)	$	(4.5	)	$	(4.1	)
Gain from peat transaction		—			(0.9	)		—
Franchise fees		(0.3	)		(0.5	)		(0.6	)
Foreign currency losses		1.4			0.3			—
Other, net		2.0			(1.1	)		5.9

Total	$	(1.7	)	$	(6.7	)	$	1.2

SEGMENT INFORMATION

12 Months Ended

Sep. 30, 2011

SEGMENT INFORMATION

NOTE 22. SEGMENT INFORMATION

The Company divides its business into the following segments—Global Consumer and Scotts LawnService^®. This division of reportable segments is consistent with how the segments report to and are managed by the chief operating decision maker of the Company. The Company has made reclassifications to prior period segment amounts as a result of the change in internal organization structure associated with the sale of a significant majority of its previously reported Global Professional business segment, which is now reported in discontinued operations. For additional information regarding the sale, refer to “NOTE 2. DISCONTINUED OPERATIONS.”

The Global Consumer segment consists of the U.S. Consumer and International Consumer business groups. The business groups comprising this segment manufacture, market and sell dry, granular slow-release lawn fertilizers, combination lawn fertilizer and control products, grass seed, spreaders, water-soluble, liquid and continuous release garden and indoor plant foods, plant care products, potting, garden and lawn soils, mulches and other growing media products, wild bird food, pesticide and rodenticide products. Products are marketed to mass merchandisers, home centers, large hardware chains, warehouse clubs, distributors, garden centers and grocers in the United States, Canada, Europe, Latin America and Australia.

The Scotts LawnService^® segment provides residential and commercial lawn fertilization, disease and insect control and other related services such as core aeration, tree and shrub fertilization and limited pest control services through Company-owned branches and independent franchisees in the United States.

Segment performance is evaluated based on several factors, including income from continuing operations before amortization, product registration and recall costs, and impairment, restructuring and other charges, which is not a GAAP measure. Senior management of the Company uses this measure of operating profit to gauge segment performance because the Company believes this measure is the most indicative of performance trends and the overall earnings potential of each segment. Total assets reported for the Company’s operating segments include the intangible assets for the acquired businesses within those segments. The accounting policies of the segments are the same as those described in the “NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES.”

Corporate & Other consists of the Company’s non-European professional seed business and revenues and expenses associated with the Company’s supply agreements with ICL, as well as corporate, general and administrative expenses and certain other income/expense items not allocated to the business segments. Corporate & Other assets primarily include deferred financing and debt issuance costs and corporate intangible assets, as well as deferred tax assets. For capital expenditures and total assets, Corporate & Other also includes Smith & Hawken, which is classified as discontinued operations on the Consolidated Statements of Operations.

The following table presents summarized financial information concerning the Company’s reportable segments for fiscal years ended September 30 (in millions):


	2011			2010			2009
Net sales:
Global Consumer	$	2,533.2		$	2,649.7		$	2,485.3
Scotts LawnService^®		235.6			224.1			231.1

Segment total		2,768.8			2,873.8			2,716.4
Corporate & Other		67.7			25.0			31.1
Roundup^® amortization		(0.8	)		(0.8	)		(0.8	)
Product registration and recall matters—returns		—			—			(0.3	)

Consolidated	$	2,835.7		$	2,898.0		$	2,746.4


Income from continuing operations before income taxes:
Global Consumer	$	425.6		$	490.7		$	411.8
Scotts LawnService^®		25.9			21.0			14.0

Segment total		451.5			511.7			425.8
Corporate & Other		(102.4	)		(110.7	)		(124.2	)
Roundup^® amortization		(0.8	)		(0.8	)		(0.8	)
Other amortization		(10.6	)		(9.9	)		(11.7	)
Product registration and recall matters		(14.6	)		(8.7	)		(28.6	)
Impairment, restructuring and other charges		(76.1	)		(18.5	)		—
Costs related to refinancing		(1.2	)		—			—
Interest expense		(51.0	)		(43.2	)		(52.4	)

Consolidated	$	194.8		$	319.9		$	208.1

Depreciation & amortization:
Global Consumer	$	43.6		$	41.0		$	39.7
Scotts LawnService^®		3.4			3.8			4.9
Corporate & Other		13.8			11.9			12.3

	$	60.8		$	56.7		$	56.9

Capital expenditures:
Global Consumer	$	59.0		$	72.2		$	62.6
Scotts LawnService^®		3.0			1.5			1.8
Corporate & Other		8.1			9.2			9.2

	$	70.1		$	82.9		$	73.6


	2011		2010
Total assets:
Global Consumer	$	1,552.4	$	1,458.4
Scotts LawnService^®		184.3		177.7
Corporate & Other		315.5		334.8
Assets held for sale		—		193.1

	$	2,052.2	$	2,164.0

The following table presents net sales and long-lived assets (property, plant and equipment and finite-lived intangibles) by geographic area for fiscal 2011, fiscal 2010 and fiscal 2009 (in millions):


	2011		2010		2009
Net sales:
United States	$	2,330.4	$	2,425.5	$	2,314.3
International		505.3		472.5		432.1

	$	2,835.7	$	2,898.0	$	2,746.4

Long-lived assets:
United States	$	411.3	$	404.4	$	347.4
International		69.8		73.6		83.4

	$	481.1	$	478.0	$	430.8

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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+ Details

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION

12 Months Ended

Sep. 30, 2011

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION

NOTE 23. QUARTERLY CONSOLIDATED FINANCIAL INFORMATION (UNAUDITED)

The following is a summary of the unaudited quarterly results of operations for fiscal 2011 and fiscal 2010 (in millions, except per share data).


	First Quarter			Second Quarter		Third Quarter			Fourth Quarter			Full Year
FISCAL 2011
Net sales	$	230.2		$	1,129.6	$	1,058.7		$	417.2		$	2,835.7
Gross profit		49.1			462.7		400.1			91.1			1,003.0
Income (loss) from continuing operations		(66.7	)		148.6		111.7			(71.7	)		121.9
Income (loss) from discontinued operations, net of tax		(1.2	)		29.0		(0.1	)		18.3			46.0
Net income (loss)		(67.9	)		177.6		111.6			(53.4	)		167.9
Basic earnings (loss) per common share:
Income (loss) from continuing operations	$	(1.00	)	$	2.26	$	1.73		$	(1.16	)	$	1.88
Income (loss) from discontinued operations, net of tax		(0.02	)		0.44		—			0.30			0.72

Net income (loss)	$	(1.02	)	$	2.70	$	1.73		$	(0.86	)	$	2.60

Common shares used in basic EPS calculation		66.3			65.8		64.5			62.0			64.7

Diluted earnings (loss) per common share:
Income (loss) from continuing operations	$	(1.00	)	$	2.20	$	1.69		$	(1.16	)	$	1.84
Income (loss) from discontinued operations, net of tax		(0.02	)		0.43		—			0.30			0.70

Net income (loss)	$	(1.02	)	$	2.63	$	1.69		$	(0.86	)	$	2.54

Common shares and dilutive potential common shares used in diluted EPS calculation		66.3			67.6		66.2			62.0			66.2
FISCAL 2010
Net sales	$	252.4		$	1,050.7	$	1,172.6		$	422.3		$	2,898.0
Gross profit		52.8			415.0		481.8			126.3			1,075.9
Income (loss) from continuing operations		(50.1	)		114.2		169.5			(33.1	)		200.5
Income (loss) from discontinued operations, net of tax		(7.6	)		4.3		6.4			0.5			3.6
Net income (loss)		(57.7	)		118.5		175.9			(32.6	)		204.1
Basic earnings (loss) per common share:
Income (loss) from continuing operations	$	(0.76	)	$	1.72	$	2.55		$	(0.50	)	$	3.03
Income (loss) from discontinued operations, net of tax		(0.12	)		0.07		0.10			0.01			0.05

Net income (loss)	$	(0.88	)	$	1.79	$	2.65		$	(0.49	)	$	3.08

Common shares used in basic EPS calculation		65.9			66.2		66.5			66.5			66.3
Diluted earnings (loss) per common share:
Income (loss) from continuing operations	$	(0.76	)	$	1.69	$	2.50		$	(0.50	)	$	2.97
Income (loss) from discontinued operations, net of tax		(0.12	)		0.07		0.09			0.01			0.05

Net income (loss)	$	(0.88	)	$	1.76	$	2.59		$	(0.49	)	$	3.02

Common shares and dilutive potential common shares used in diluted EPS calculation		65.9			67.4		67.9			66.5			67.6

Common share equivalents, such as share-based awards, are excluded from the diluted loss per common share calculation in periods where there is a loss from continuing operations because the effect of their inclusion would be anti-dilutive.

The Company’s business is highly seasonal, with approximately 75% of net sales occurring in the second and third fiscal quarters.

Unusual items during fiscal 2011 consisted of product registration and recall charges, impairment, restructuring and other charges, and costs related to refinancing. These items are reflected in the quarterly financial information as follows: first quarter product registration and recall charges of $1.7 million; second quarter product registration and recall charges of $2.5 million; third quarter product registration and recall charges of $6.8 million, and impairment, restructuring and other charges of $13.8 million; fourth quarter product registration and recall charges of $3.6 million and impairment, restructuring and other charges of $62.3 million. Unusual items in discontinued operations consisted of the sale of Global Pro to ICL resulting in an after-tax gain of $39.5 million, which included transaction costs. During the fourth quarter of 2011, an out-of-period adjustment of approximately $13.6 million was recorded to correct the tax provision recognized for discontinued operations in the second quarter of 2011. Management believes the amount was not material individually or in the aggregate to current or prior interim periods. In addition, in the fourth quarter of fiscal 2011, the Company recorded an adjustment of $5.0 million as a change in estimate on the tax due on the gain on sale of Global Pro.

Unusual items during fiscal 2010 consisted of impairment and product registration and recall charges. These items are reflected in the quarterly financial information as follows: first quarter product registration and recall charges of $2.6 million; second quarter product registration and recall charges of $1.7 million; third quarter product registration and recall charges of $1.5 million; and fourth quarter impairment charges of $18.5 million and product registration and recall charges of $2.9 million. Unusual items in discontinued operations consisted of Smith & Hawken restructuring and other charges of $17.1 million in the first quarter, offset by a gain of approximately $18 million from the sale of Smith & Hawken intellectual property; restructuring and other charges of $1.9 million in the second quarter; restructuring and other charges of $0.3 million in the third quarter; and restructuring and other charges of $(1.0) million in the fourth quarter.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

12 Months Ended

Sep. 30, 2011

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

NOTE 24. FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

The 7.25% and 6.625% Senior Notes (collectively, the “Senior Notes”) issued by Scotts Miracle-Gro on January 14, 2010 and December 16, 2010, respectively, are guaranteed by certain of its domestic subsidiaries and, therefore, the Company has disclosed condensed, consolidating financial information in accordance with SEC Regulation S-X Rule 3-10, Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered. The following 100% directly or indirectly owned subsidiaries fully and unconditionally guarantee the Senior Notes on a joint and several basis: EG Systems, Inc., dba Scotts LawnService^®; Gutwein & Co., Inc.; Hyponex Corporation; Miracle-Gro Lawn Products, Inc.; OMS Investments, Inc.; Rod McLellan Company; Sanford Scientific, Inc.; Scotts Temecula Operations, LLC; Scotts Manufacturing Company; Scotts Products Co.; Scotts Professional Products Co.; Scotts-Sierra Investments, Inc.; SMG Brands, Inc.; SMG Growing Media, Inc.; Swiss Farms Products, Inc.; and The Scotts Company LLC (collectively, the “Guarantors”). SMG Brands, Inc. was added as a Guarantor of the Senior Notes on September 28, 2011. Accordingly, SMG Brands, Inc. has been classified as a Guarantor for all periods presented in the condensed, consolidating financial information accompanying this Note 24.

The following information presents condensed, consolidating Statements of Operations and Statements of Cash Flows for each of the three years in the period ended September 30, 2011, and condensed, consolidating Balance Sheets as of September 30, 2011 and 2010. The consolidating financial information presents, in separate columns, financial information for: Scotts Miracle-Gro on a Parent-only basis, carrying its investment in subsidiaries under the equity method; Guarantors on a combined basis, carrying investments in subsidiaries which do not guarantee the debt (collectively, the “Non-Guarantors”) under the equity method; Non-Guarantors on a combined basis; and eliminating entries. The eliminating entries primarily reflect intercompany transactions, such as interest expense, accounts receivable and payable, short and long-term debt, and the elimination of equity investments and income in subsidiaries. Because the Parent is obligated to pay the unpaid principal amount and interest on all amounts borrowed by the Guarantors or Non-Guarantors under the credit facility (and was obligated to pay the unpaid principal amount and interest on all amounts borrowed by the Guarantors and Non-Guarantors under the previous senior secured five-year revolving loan facility), the borrowings and related interest expense for the loans outstanding of the Guarantors and Non-Guarantors are also presented in the accompanying Parent-only financial information, and are then eliminated.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2011

(in millions)


	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,312.6		$	523.1		$	—		$	2,835.7
Cost of sales		—			1,465.1			346.1			—			1,811.2
Cost of sales - impairment, restructuring and other charges		—			17.3			1.0			—			18.3
Cost of sales - product registration and recall matters		—			3.2			—			—			3.2

Gross profit		—			827.0			176.0			—			1,003.0
Operating expenses:
Selling, general and administrative		—			526.1			162.4			—			688.5
Impairment, restructuring and other charges		—			54.3			3.5			—			57.8
Product registration and recall matters		—			11.4			—			—			11.4
Other income, net		—			(1.3	)		(0.4	)		—			(1.7	)

Income from operations		—			236.5			10.5			—			247.0
Equity income in subsidiaries		(186.8	)		(41.6	)		—			228.4			—
Other non-operating income		(19.4	)		—			—			19.4			—
Costs related to refinancing		1.2			—			—			—			1.2
Interest expense		48.1			20.0			2.3			(19.4	)		51.0

Income from continuing operations before income taxes		156.9			258.1			8.2			(228.4	)		194.8
Income tax (benefit) expense from continuing operations		(11.0	)		80.8			3.1			—			72.9


Income from continuing operations		167.9			177.3			5.1			(228.4	)		121.9
Income (loss) from discontinued operations, net of tax		—			9.5			36.5			—			46.0

Net income (loss)	$	167.9		$	186.8		$	41.6		$	(228.4	)	$	167.9

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2011

(in millions)


	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(10.5	)	$	84.0		$	48.6		$	—	$	122.1


INVESTING ACTIVITIES
Proceeds from sale of long-lived assets		—			0.2			—			—		0.2
Proceeds from sale of business, net of transaction costs		—			158.7			94.9			—		253.6
Investments in property, plant and equipment		—			(64.5	)		(8.2	)		—		(72.7	)
Contingent consideration and related payments		—			(20.0	)		—			—		(20.0	)
Investments in acquired businesses, net of cash acquired		—			(7.6	)		—			—		(7.6	)

Net cash provided by investing activities		—			66.8			86.7			—		153.5


FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans		—			908.2			701.9			—		1,610.1
Repayments under revolving and bank lines of credit and term loans		(302.4	)		(660.8	)		(668.9	)		—		(1,632.1	)
Proceeds from issuance of Senior Notes		200.0			—			—			—		200.0
Financing and issuance fees		(18.9	)		—			—			—		(18.9	)
Dividends paid		(67.9	)		—			—			—		(67.9	)
Purchase of common shares		(358.7	)		—			—			—		(358.7	)
Payments on seller notes		—			(0.3	)		—			—		(0.3	)
Excess tax benefits from share-based payment arrangements		—			5.6			—			—		5.6
Cash received from exercise of stock options		31.5			—			—			—		31.5
Intercompany financing		526.9			(404.3	)		(122.6	)		—		—

Net cash provided by (used in) financing activities		10.5			(151.6	)		(89.6	)		—		(230.7	)

Effect of exchange rate changes on cash		—			—			(2.1	)		—		(2.1	)

Net increase (decrease) in cash and cash equivalents		—			(0.8	)		43.6			—		42.8
Cash and cash equivalents, beginning of period		—			5.1			83.0			—		88.1

Cash and cash equivalents, end of period	$	—		$	4.3		$	126.6		$	—	$	130.9

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Balance Sheet

As of September 30, 2011

(in millions)


	Parent		Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	4.3	$	126.6		$	—		$	130.9
Accounts receivable, net		—		248.2		75.3			—			323.5
Inventories		—		313.7		73.3			—			387.0
Prepaid and other current assets		—		107.9		43.2			—			151.1

Total current assets		—		674.1		318.4			—			992.5
Property, plant and equipment, net		—		347.3		47.4			—			394.7
Goodwill		—		308.4		0.7			—			309.1
Intangible assets, net		—		270.3		49.3			—			319.6
Other assets		33.1		13.3		27.6			(37.7	)		36.3
Equity investment in subsidiaries		794.3		—		—			(794.3	)		—
Intercompany assets		553.7		115.4		—			(669.1	)		—

Total assets	$	1,381.1	$	1,728.8	$	443.4		$	(1,501.1	)	$	2,052.2


LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	2.8	$	0.4		$	—		$	3.2
Accounts payable		—		103.9		46.1			—			150.0
Other current liabilities		17.2		202.5		95.7			—			315.4

Total current liabilities		17.2		309.2		142.2			—			468.6
Long-term debt		787.2		261.3		130.5			(387.2	)		791.8
Other liabilities		16.9		205.6		47.2			(37.7	)		232.0
Equity investment in subsidiaries		—		328.7		—			(328.7	)		—
Intercompany liabilities		—		—		281.9			(281.9	)		—

Total liabilities		821.3		1,104.8		601.8			(1,035.5	)		1,492.4
Shareholders’ equity		559.8		624.0		(158.4	)		(465.6	)		559.8

Total liabilities and shareholders’ equity	$	1,381.1	$	1,728.8	$	443.4		$	(1,501.1	)	$	2,052.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2010

(in millions)


	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,429.2		$	468.8		$	—		$	2,898.0
Cost of sales		—			1,502.8			316.3			—			1,819.1
Cost of sales — product registration and recall matters		—			3.0			—			—			3.0

Gross profit		—			923.4			152.5			—			1,075.9
Operating expenses:
Selling, general and administrative		—			576.9			118.4			—			695.3
Impairment, restructuring and other charges		—			18.2			0.3			—			18.5
Product registration and recall matters		—			5.7			—			—			5.7
Other income, net		—			(5.8	)		(0.9	)		—			(6.7	)

Income from operations		—			328.4			34.7			—			363.1
Equity income in subsidiaries		(212.5	)		(21.9	)		—			234.4			—
Other non-operating income		(24.0	)		—			—			24.0			—
Interest expense		37.7			24.8			4.7			(24.0	)		43.2

Income from continuing operations before income taxes		198.8			325.5			30.0			(234.4	)		319.9
Income tax (benefit) expense from continuing operations		(5.3	)		113.0			11.7			—			119.4

Income from continuing operations		204.1			212.5			18.3			(234.4	)		200.5
Income from discontinued operations, net of tax		—			—			3.6			—			3.6

Net income	$	204.1		$	212.5		$	21.9		$	(234.4	)	$	204.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2010

(in millions)


	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(5.2	)	$	272.2		$	28.9		$	—	$	295.9


INVESTING ACTIVITIES
Proceeds from sale of long-lived assets		—			5.8			18.7			—		24.5
Investments in property, plant and equipment		—			(74.5	)		(8.9	)		—		(83.4	)

Net cash provided by (used in) investing activities		—			(68.7	)		9.8			—		(58.9	)


FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans		—			593.5			427.9			—		1,021.4
Repayments under revolving and bank lines of credit and term loans		—			(851.6	)		(539.8	)		—		(1,391.4	)
Proceeds from issuance of Senior Notes, net of discount		198.5			—			—			—		198.5
Financing and issuance fees		(5.5	)		—			—			—		(5.5	)
Dividends paid		(42.6	)		—			—			—		(42.6	)
Purchase of common shares		(25.0	)		—			—			—		(25.0	)
Payments on seller notes		—			(0.6	)		—			—		(0.6	)
Excess tax benefits from share-based payment arrangements		—			6.4			—			—		6.4
Cash received from exercise of stock options		22.5			—			—			—		22.5
Intercompany financing		(142.7	)		47.4			95.3			—		—

Net cash provided by (used in) financing activities		5.2			(204.9	)		(16.6	)		—		(216.3	)

Effect of exchange rate changes on cash		—			—			(3.2	)		—		(3.2	)

Net (decrease) increase in cash and cash equivalents		—			(1.4	)		18.9			—		17.5
Cash and cash equivalents, beginning of period		—			6.5			64.1			—		70.6

Cash and cash equivalents, end of period	$	—		$	5.1		$	83.0		$	—	$	88.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Balance Sheet

As of September 30, 2010

(in millions)


	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	5.1	$	83.0	$	—		$	88.1
Accounts receivable, net		—		265.5		85.4		—			350.9
Inventories		—		287.7		65.2		—			352.9
Assets held for sale		—		—		193.1		—			193.1
Prepaid and other assets		—		97.9		35.2		—			133.1

Total current assets		—		656.2		461.9		—			1,118.1
Property, plant and equipment, net		—		334.7		46.6		—			381.3
Goodwill		—		305.1		0.7		—			305.8
Intangible assets, net		—		275.2		55.0		—			330.2
Other assets		13.9		16.1		41.1		(42.5	)		28.6
Equity investment in subsidiaries		932.5		—		—		(932.5	)		—
Intercompany assets		337.3		—		—		(337.3	)		—

Total assets	$	1,283.7	$	1,587.3	$	605.3	$	(1,312.3	)	$	2,164.0


LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	193.2	$	1.8	$	—	$	—		$	195.0
Accounts payable		—		92.2		49.5		—			141.7
Liabilities held for sale		—		—		45.3		—			45.3
Other current liabilities		3.6		249.1		102.1		—			354.8

Total current liabilities		196.8		343.1		196.9		—			736.8
Long-term debt		318.8		25.5		102.1		(9.7	)		436.7
Other liabilities		3.6		200.9		64.0		(42.5	)		226.0
Equity investment in subsidiaries		—		98.5		—		(98.5	)		—
Intercompany liabilities		—		88.3		239.3		(327.6	)		—

Total liabilities		519.2		756.3		602.3		(478.3	)		1,399.5
Shareholders’ equity		764.5		831.0		3.0		(834.0	)		764.5

Total liabilities and shareholders’ equity	$	1,283.7	$	1,587.3	$	605.3	$	(1,312.3	)	$	2,164.0

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2009

(in millions)


	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,316.2		$	430.2		$	—		$	2,746.4
Cost of sales		—			1,460.7			296.3			—			1,757.0
Cost of sales - product registration and recall matters		—			11.7			—			—			11.7

Gross profit		—			843.8			133.9			—			977.7
Operating expenses:
Selling, general and administrative		—			564.4			134.8			—			699.2
Product registration and recall matters		—			16.8			—			—			16.8
Other expense (income), net		—			3.5			(2.3	)		—			1.2

Income from operations		—			259.1			1.4			—			260.5
Equity income in subsidiaries		(155.1	)		(15.4	)		—			170.5			—
Other non-operating income		(33.6	)		—			—			33.6			—
Interest expense		36.3			38.9			10.8			(33.6	)		52.4

Income (loss) from continuing operations before income taxes		152.4			235.6			(9.4	)		(170.5	)		208.1
Income tax (benefit) expense from continuing operations		(0.9	)		80.5			(4.1	)		—			75.5

Income (loss) from continuing operations		153.3			155.1			(5.3	)		(170.5	)		132.6
Income from discontinued operations, net of tax		—			—			20.7			—			20.7

Net income	$	153.3		$	155.1		$	15.4		$	(170.5	)	$	153.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2009

(in millions)


	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	18.6		$	210.7		$	35.3		$	—	$	264.6


INVESTING ACTIVITIES
Proceeds from sale of long-lived assets		—			1.4			—			—		1.4
Investments in property, plant and equipment		—			(54.3	)		(17.7	)		—		(72.0	)
Investments in intellectual property		—			(3.4	)		—			—		(3.4	)
Investments in acquired businesses, net of cash acquired		—			—			(9.3	)		—		(9.3	)

Net cash used in investing activities		—			(56.3	)		(27.0	)		—		(83.3	)


FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans		—			1,181.5			376.5			—		1,558.0
Repayments under revolving and bank lines of credit and term loans		—			(1,314.9	)		(421.1	)		—		(1,736.0	)
Financing and issuance fees		—			(0.1	)		—			—		(0.1	)
Dividends paid		(33.4	)		—			—			—		(33.4	)
Payments on seller notes		—			(1.4	)		—			—		(1.4	)
Excess tax benefits from share-based payment arrangements		—			4.1			—			—		4.1
Cash received from exercise of stock options		14.8			—			—			—		14.8
Intercompany financing		—			(21.1	)		21.1			—		—

Net cash used in financing activities		(18.6	)		(151.9	)		(23.5	)		—		(194.0	)

Effect of exchange rate changes on cash		—			—			(0.4	)		—		(0.4	)

Net (decrease) increase in cash and cash equivalents		—			2.5			(15.6	)		—		(13.1	)
Cash and cash equivalents, beginning of period		—			4.0			79.7			—		83.7

Cash and cash equivalents, end of period	$	—		$	6.5		$	64.1		$	—	$	70.6

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2011

Valuation and Qualifying Accounts

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2011


Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Inventory reserve	$	14.4	$	—	$	9.0		$	(2.1	)	$	21.3
Inventory reserve—product recalls		3.5		—		3.2			(6.0	)		0.7
Allowance for doubtful accounts		7.7		0.1		9.5			(4.4	)		12.9
Income tax valuation allowance		42.3		—		(2.0	)		4.0			44.3

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2010


Column A	Column B		Column C		Column D		Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense		Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Inventory reserve	$	21.3	$	—	$	8.4	$	(15.3	)	$	14.4
Inventory reserve—product recalls		8.3		—		0.8		(5.6	)		3.5
Allowance for doubtful accounts		7.5		—		4.6		(4.4	)		7.7
Income tax valuation allowance		43.1		—		0.5		(1.3	)		42.3

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2009


Column A	Column B		Column C		Column D		Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense		Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Inventory reserve	$	15.0	$	—	$	12.8	$	(6.5	)	$	21.3
Inventory reserve—product recalls		8.7		—		2.9		(3.3	)		8.3
Allowance for doubtful accounts		7.0		—		6.7		(6.2	)		7.5
Income tax valuation allowance		65.8		—		1.8		(24.5	)		43.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 30, 2011

Nature of Operations

Nature of Operations

Organization and Basis of Presentation

Organization and Basis of Presentation

Use of Estimates

Use of Estimates

Revenue Recognition

Revenue Recognition

Promotional Allowances

Promotional Allowances

Advertising

Advertising

Advertising expenses were $141.0 million in fiscal 2011, $140.8 million in fiscal 2010 and $125.6 million in fiscal 2009.

Research and Development

Research and Development

Environmental Costs

Environmental Costs

Share-Based Compensation Awards

Share-Based Compensation Awards

Earnings per Common Share

Earnings per Common Share

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable and Allowances

Accounts Receivable and Allowances

Inventories

Inventories

Long-lived Assets

Long-lived Assets

Depreciation of property, plant and equipment is provided on the straight-line method and is based on the estimated useful economic lives of the assets as follows:


Land improvements			10 – 25 years
Buildings			10 – 40 years
Machinery and equipment			3 – 15 years
Furniture and fixtures			6 – 10 years
Software			3 – 8 years

Internal Use Software

Internal Use Software

Goodwill and Indefinite-lived Intangible Assets

Goodwill and Indefinite-lived Intangible Assets

Insurance and Self-Insurance

Insurance and Self-Insurance

Income Taxes

Income Taxes

Translation of Foreign Currencies

Translation of Foreign Currencies

Derivative Instruments

Derivative Instruments

RECENT ACCOUNTING PRONOUNCEMENTS

RECENT ACCOUNTING PRONOUNCEMENTS

Variable Interest Entities

Revenue Recognition—Multiple-Element Arrangements

Fair Value Measurement

Comprehensive Income

Testing for Goodwill Impairment

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2011

Estimated Useful Economic Lives of Property, Plant and Equipment

Depreciation of property, plant and equipment is provided on the straight-line method and is based on the estimated useful economic lives of the assets as follows:


Land improvements			10 – 25 years
Buildings			10 – 40 years
Machinery and equipment			3 – 15 years
Furniture and fixtures			6 – 10 years
Software			3 – 8 years

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Sep. 30, 2011

Classes of Assets and Liabilities, and Results of Discontinued Operations

The following table summarizes the results of Global Pro and Smith & Hawken as discontinued operations for fiscal 2011, fiscal 2010 and fiscal 2009 (in millions):


	2011			2010			2009
Net sales	$	88.7		$	256.6		$	395.2
Operating costs		78.1			245.5			377.2
Impairment, restructuring and other charges		—			18.3			14.7
Gain on sale of Global Pro business		(93.0	)		—			—
Global Pro sale related transaction costs		17.3			—			—
Other income, net		(0.2	)		(21.6	)		(3.3	)
Interest expense		1.7			3.6			4.0

Income from discontinued operations before income taxes		84.8			10.8			2.6
Income tax expense (benefit) from discontinued operations		38.8			7.2			(18.1	)

Income from discontinued operations	$	46.0		$	3.6		$	20.7

The major classes of assets and liabilities of Global Pro recorded as held for sale as of September 30, 2010 were as follows (in millions):


Cash and cash equivalents	$	1.0
Accounts receivable, net		57.5
Inventories		50.7
Prepaid and other assets		3.4
Property, plant and equipment, net		13.5
Goodwill		67.0

Assets held for sale	$	193.1

Accounts payable	$	11.4
Other current liabilities		18.7
Other liabilities		15.2

Liabilities held for sale	$	45.3

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

PRODUCT REGISTRATION AND RECALL MATTERS (Tables)

12 Months Ended

Sep. 30, 2011

Impact of Product Registration and Recall Matters on the Company's Results of Operations


	Year Ended September 30,
	2011			2010			2009
Net sales—product recalls	$	—		$	—		$	(0.3	)
Cost of sales—product recalls		—			—			(0.2	)
Cost of sales—other charges		3.2			3.0			11.7

Gross profit		(3.2	)		(3.0	)		(11.8	)
Selling, general and administrative		11.4			5.7			16.8

Loss from operations		(14.6	)		(8.7	)		(28.6	)
Income tax benefit		(2.6	)		(3.1	)		(10.3	)

Net loss	$	(12.0	)	$	(5.6	)	$	(18.3	)


	Reserves at September 30, 2010		Additional Costs and Changes in Estimates		Reserves Used			Reserves at September 30, 2011
Inventory reserves	$	3.0	$	1.2	$	(3.8	)	$	0.4
Other incremental costs of sales		0.5		2.0		(2.2	)		0.3
Other general and administrative costs		0.5		11.4		(4.1	)		7.8

Accrued liabilities and inventory reserves	$	4.0	$	14.6	$	(10.1	)	$	8.5

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES (Tables)

12 Months Ended

Sep. 30, 2011

Details of Impairment, Restructuring and Other Charges and Rolls Forward

The following table details impairment, restructuring and other charges and rolls forward the restructuring and other charges accrued in fiscal 2011, fiscal 2010 and fiscal 2009 (in millions):


	2011			2010			2009
Restructuring and other charges	$	30.8		$	—		$	—
Other impairments		16.8			—			—
Property, plant and equipment impairments		9.1			—			—
Goodwill and intangible asset impairments		19.4			18.5			—

Total impairment, restructuring and other charges	$	76.1		$	18.5		$	—


	2011			2010			2009
Amounts reserved for restructuring and other charges at beginning of year	$	0.5		$	14.6		$	1.1
Restructuring and other charges in continuing operations		47.6			—			—
Restructuring and other charges in discontinued operations⁽¹⁾		—			18.3			14.7
Payments and other		(18.5	)		(32.4	)		(1.2	)

Amounts reserved for restructuring and other charges at end of year	$	29.6		$	0.5		$	14.6

(1)	Restructuring and other charges related to the Company’s Smith & Hawken business. See “NOTE 2. DISCONTINUED OPERATIONS.

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Sep. 30, 2011

Rollforward of Carrying Amount of Goodwill by Reportable Segment

The following table displays a rollforward of the carrying amount of goodwill by reportable segment, as well as Corporate & Other (in millions):


	Global Consumer			Scotts LawnService^®		Corporate & Other			Total
Balance as of September 30, 2009
Goodwill	$	274.2		$	123.7	$	24.6		$	422.5
Accumulated impairment losses		(62.5	)		—		(24.6	)		(87.1	)

		211.7			123.7		—			335.4
Reclassifications to Assets held for sale		(29.2	)		—		—			(29.2	)
Foreign currency translation and other		(0.4	)		—		—			(0.4	)

Balance as of September 30, 2010
Goodwill	$	244.6		$	123.7	$	24.6		$	392.9
Accumulated impairment losses		(62.5	)		—		(24.6	)		(87.1	)

		182.1			123.7		—			305.8
Acquisitions, net of purchase price adjustments		—			3.6		—			3.6
Impairment loss		(0.3	)		—		—			(0.3	)
Balance as of September 30, 2011
Goodwill	$	244.6		$	127.3	$	24.6		$	396.5
Accumulated impairment losses		(62.8	)		—		(24.6	)		(87.4	)

	$	181.8		$	127.3	$	—		$	309.1

Intangible Assets

The following table presents intangible assets (in millions):


	September 30, 2011							September 30, 2010
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Finite-lived intangible assets:
Technology	$	60.9	$	(41.9	)	$	19.0	$	53.2	$	(40.5	)	$	12.7
Customer accounts		83.4		(63.4	)		20.0		82.5		(48.2	)		34.3
Tradenames		46.5		(21.3	)		25.2		36.1		(12.4	)		23.7
Other		99.3		(77.1	)		22.2		99.4		(73.4	)		26.0

Total finite-lived intangible assets, net							86.4							96.7
Indefinite-lived tradenames							233.2							233.5

Total intangible assets, net						$	319.6						$	330.2

Amortization Expense

Amortization expense is estimated to be as follows for the years ending September 30 (in millions):


2012	$	11.3
2013		10.7
2014		10.3
2015		7.6
2016		6.1

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS (Tables)

12 Months Ended

Sep. 30, 2011

Detail of Certain Financial Statement Accounts

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS


	September 30,
	2011			2010
	(In millions)
INVENTORIES:
Finished goods	$	130.7		$	180.9
Work-in-progress		34.3			27.2
Raw materials		222.0			144.8

	$	387.0		$	352.9

PREPAID AND OTHER ASSETS:
Deferred tax asset	$	88.1		$	77.1
Accounts receivable, non-trade		16.9			15.2
Other		46.1			40.8

	$	151.1		$	133.1

PROPERTY, PLANT AND EQUIPMENT, NET:
Land and improvements	$	70.1		$	63.3
Buildings		199.9			182.6
Machinery and equipment		437.0			406.7
Furniture and fixtures		42.9			38.3
Software		116.9			107.2
Aircraft		8.4			8.4
Construction in progress		30.0			35.9

		905.2			842.4
Less: accumulated depreciation		(510.5	)		(461.1	)

	$	394.7		$	381.3

OTHER CURRENT LIABILITIES:
Payroll and other compensation accruals	$	37.9		$	90.4
Advertising and promotional accruals		132.8			148.6
Other		144.7			115.8

	$	315.4		$	354.8

OTHER NON-CURRENT LIABILITIES:
Accrued pension and postretirement liabilities	$	112.1		$	128.5
Deferred tax liability		65.2			60.6
Other		54.7			36.9

	$	232.0		$	226.0

Certain Financial Statement Accounts - ACCUMULATED OTHER COMPREHENSIVE LOSS


	September 30,
	2011			2010			2009
	(In millions)
ACCUMULATED OTHER COMPREHENSIVE LOSS:
Unrecognized loss on derivatives, net of tax of $9.6, $7.9 and $10.7	$	(15.7	)	$	(12.7	)	$	(17.3	)
Pension and other postretirement liabilities, net of tax of $33.5, $40.4 and $35.3		(56.9	)		(69.1	)		(59.2	)
Foreign currency translation adjustment		(5.4	)		4.7			3.7

	$	(78.0	)	$	(77.1	)	$	(72.8	)

MARKETING AGREEMENT (Tables)

12 Months Ended

Sep. 30, 2011

Net Commission Earned Under the Marketing Agreement

The elements of the net commission earned under the Marketing Agreement and included in “Net sales” for each of the three years in the period ended September 30, 2011 were as follows (in millions):


	2011			2010			2009
Gross commission	$	77.9		$	90.8		$	72.2
Contribution expenses		(20.0	)		(20.0	)		(20.0	)
Amortization of marketing fee		(0.8	)		(0.8	)		(0.8	)

Net commission income		57.1			70.0			51.4
Reimbursements associated with Marketing Agreement		63.7			65.0			67.8

Total net sales associated with Marketing Agreement	$	120.8		$	135.0		$	119.2

RETIREMENT PLANS (Tables)

12 Months Ended

Sep. 30, 2011

Weighted Average Assumptions Used In Development of Net Periodic Benefit Cost

Other information


	U.S. Defined Benefit Plans			International Defined Benefit Plans
Plan asset allocations:
Target for September 30, 2012:
Equity securities		33	%		60	%
Debt securities		67	%		40	%
September 30, 2011:
Equity securities		36	%		53	%
Debt securities		63	%		41	%
Cash and cash equivalents		1	%		6	%
September 30, 2010:
Equity securities		53	%		56	%
Debt securities		47	%		43	%
Cash and cash equivalents		—			1	%
Expected company contributions in fiscal 2012	$	5.1		$	7.9
Expected future benefit payments:
2012	$	7.0		$	5.9
2013		7.0			6.2
2014		7.1			6.6
2015		7.2			7.4
2016		7.2			7.5
2017 – 2021		36.2			45.3

Fair Value of The Company's Pension Plan Asset


	September 30, 2011
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
U.S. Defined Benefit Plan Assets
Cash and cash equivalents	$	0.8	$	—	$	—	$	0.8
Mutual funds—equities		26.9		—		—		26.9
Mutual funds—fixed income		46.6		—		—		46.6

Total	$	74.3	$	—	$	—	$	74.3

International Defined Benefit Plan Assets
Cash and cash equivalents	$	0.4	$	—	$	—	$	0.4
Insurance contracts		—		2.6		3.7		6.3
Mutual funds—equities		—		63.1		—		63.1
Mutual funds—fixed income		—		48.4		—		48.4

Total	$	0.4	$	114.1	$	3.7	$	118.2


	September 30, 2010
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
U.S. Defined Benefit Plan Assets
Cash and cash equivalents	$	0.6	$	—	$	—	$	0.6
Common stock		3.9		—		—		3.9
Mutual funds—equities		32.7		—		—		32.7
Mutual funds—fixed income		32.5		—		—		32.5

Total	$	69.7	$	—	$	—	$	69.7

International Defined Benefit Plan Assets
Cash and cash equivalents	$	0.6	$	—	$	—	$	0.6
Insurance contracts		—		—		4.1		4.1
Mutual funds—equities		—		65.1		—		65.1
Mutual funds—fixed income		—		46.0		—		46.0

Total	$	0.6	$	111.1	$	4.1	$	115.8

Unobservable Inputs (Level 3) | Insurance Contracts

Define Benefit Plans

The table below sets forth a summary of changes in the fair value of the Company’s level 3 pension plan assets (in millions):


	Level 3 Assets Insurance contracts
Balance, September 30, 2009	$	3.9
Realized gain on plan assets		0.2
Unrealized gain on plan assets		0.3
Foreign currency translation		(0.3	)

Balance, September 30, 2010		4.1
Realized gain on plan assets		0.2
Unrealized gain on plan assets		(0.4	)
Foreign currency translation		(0.1	)
Purchases, sales, issuances and settlements (net)		(0.1	)

Balance, September 30, 2011	$	3.7

Pension Plans, Defined Benefit

Define Benefit Plans


	U.S. Defined Benefit Plans						International Defined Benefit Plans
	2011			2010			2011			2010
Change in projected benefit obligation
Benefit obligation at beginning of year	$	106.6		$	101.5		$	174.6		$	157.3
Service cost		—			—			1.3			1.8
Interest cost		4.8			5.1			8.9			8.4
Plan participants’ contributions		—			—			—			0.4
Actuarial (gain) loss		3.5			6.4			(17.5	)		19.6
Benefits paid		(6.5	)		(6.4	)		(5.9	)		(5.4	)
Projected benefit obligation gain due to plan freeze		—			—			—			(2.7	)
Curtailment loss		1.2			—			—			—
Other		—			—			(0.6	)		(0.5	)
Foreign currency translation		—			—			(1.2	)		(4.3	)

Projected benefit obligation at end of year	$	109.6		$	106.6		$	159.6		$	174.6

Accumulated benefit obligation at end of year	$	109.6		$	106.6		$	153.2		$	169.6

Change in plan assets
Fair value of plan assets at beginning of year	$	69.7		$	64.2		$	115.8		$	106.0
Actual return on plan assets		3.5			6.2			2.5			9.9
Employer contribution		7.6			5.7			8.4			7.8
Plan participants’ contributions		—			—			—			0.4
Actuarial gain (loss)		—			—			(0.4	)		0.3
Benefits paid		(6.5	)		(6.4	)		(5.9	)		(5.4	)
Foreign currency translation		—			—			(1.1	)		(2.1	)
Other		—			—			(1.1	)		(1.1	)

Fair value of plan assets at end of year	$	74.3		$	69.7		$	118.2		$	115.8

Underfunded status at end of year	$	(35.3	)	$	(36.9	)	$	(41.4	)	$	(58.8	)

Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	109.6		$	106.6		$	159.6		$	174.6
Accumulated benefit obligation		109.6			106.6			153.2			169.6
Fair value of plan assets		74.3			69.7			118.2			115.8

Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(0.2	)	$	(0.2	)	$	(1.0	)	$	(0.9	)
Noncurrent liabilities		(35.1	)		(36.7	)		(40.4	)		(57.9	)

Total amount accrued	$	(35.3	)	$	(36.9	)	$	(41.4	)	$	(58.8	)

Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	49.6		$	49.4		$	39.3		$	51.7
Prior service cost		—			—			1.1			0.7

Net amount recognized	$	49.6		$	49.4		$	40.4		$	52.4

Total change in other comprehensive loss attributable to:
Pension benefit losses during the period	$	5.1		$	5.1		$	10.8		$	14.6
Reclassification of pension benefit losses to net income		(4.9	)		(4.3	)		(1.2	)		(1.8	)
Foreign currency translation		—			—			—			(0.7	)

Total change in other comprehensive loss	$	0.2		$	0.8		$	9.6		$	12.1

Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2012 are as follows:
Actuarial loss	$	5.1					$	0.7
Prior service cost		—						0.1

Amount to be amortized into net periodic benefit cost	$	5.1					$	0.8

Weighted average assumptions used in development of projected benefit obligation
Discount rate		4.29	%		4.66	%		5.46	%		5.01	%
Rate of compensation increase		n/a			n/a			3.5	%		3.5	%

Components of Net Periodic Benefit Cost


	U.S. Defined Benefit Plans									International Defined Benefit Plans
	2011			2010			2009			2011			2010			2009
Components of net periodic benefit cost
Service cost	$	—		$	—		$	—		$	1.3		$	1.8		$	1.8
Interest cost		4.8			5.1			5.6			8.9			8.4			8.4
Expected return on plan assets		(5.1	)		(5.0	)		(5.1	)		(8.4	)		(7.3	)		(6.4	)
Net amortization		4.9			4.3			3.1			1.2			1.7			2.0

Net periodic benefit cost		4.6			4.4			3.6			3.0			4.6			5.8
Curtailment loss		1.1			—			—			—			—			—

Total benefit cost	$	5.7		$	4.4		$	3.6		$	3.0		$	4.6		$	5.8

Weighted average assumptions used in development of net periodic benefit cost
Discount rate		4.66	%		5.23	%		6.46	%		5.01	%		5.46	%		6.05	%
Expected return on plan assets		7.5	%		8.0	%		8.0	%		7.0	%		7.1	%		7.2	%
Rate of compensation increase		n/a			n/a			n/a			3.5	%		3.8	%		4.1	%

Postretirement Medical Benefits

Define Benefit Plans

The following table sets forth information about the retiree medical plan for domestic associates (in millions). The retiree medical plan is valued using a September 30 measurement date.


	2011			2010
Change in Accumulated Plan Benefit Obligation (APBO)
Benefit obligation at beginning of year	$	31.7		$	31.0
Service cost		0.5			0.5
Interest cost		1.6			1.7
Plan participants’ contributions		0.9			0.9
Actuarial loss		1.9			0.5
Curtailment loss		1.1			—
Benefits paid (net of federal subsidy of $0.3 and $0.3)		(3.3	)		(2.9	)

Benefit obligation at end of year	$	34.4		$	31.7

Change in plan assets
Fair value of plan assets at beginning of year	$	—		$	—
Employer contribution		2.7			2.4
Plan participants’ contributions		0.9			0.9
Gross benefits paid		(3.6	)		(3.3	)

Fair value of plan assets at end of year		—			—

Unfunded status at end of year	$	(34.4	)	$	(31.7	)

Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(2.3	)	$	(2.1	)
Noncurrent liabilities		(32.1	)		(29.6	)

Total amount accrued	$	(34.4	)	$	(31.7	)

Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	3.4		$	1.4

Total change in other comprehensive loss attributable to:
Benefit losses during the period	$	2.0		$	0.6
Reclassification of benefit gains to net income		—			—

Total change in other comprehensive loss	$	2.0		$	0.6

The estimated actuarial gain that will be amortized from accumulated loss into net periodic benefit cost over the next fiscal year is immaterial
Discount rate used in development of APBO		4.66	%		4.91	%

Components of Net Periodic Benefit Cost


	2011			2010			2009
Components of net periodic benefit cost
Service cost	$	0.5		$	0.5		$	0.4
Interest cost		1.6			1.7			1.9
Curtailment loss		1.1			—			—
Amortization of actuarial gain		—			—			(0.2	)

Total postretirement benefit cost	$	3.2		$	2.2		$	2.1

Discount rate used in development of net periodic benefit cost		4.91	%		5.50	%		7.54	%

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6930749&loc=d3e4179-114921

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2410-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2439-114920

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2417-114920

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

ASSOCIATE MEDICAL BENEFITS (Tables)

12 Months Ended

Sep. 30, 2011

Postretirement Medical Benefits

Expected Benefit Payments Under the Plan By The Company and Retirees

Estimated Future Benefit Payments

The following benefit payments under the plan are expected to be paid by the Company and the retirees for the fiscal years indicated (in millions):


	Gross Benefit Payments		Retiree Contributions			Medicare Part D Subsidy			Net Company Payments
2012	$	3.7	$	(1.1	)	$	(0.3	)	$	2.3
2013		4.2		(1.3	)		(0.4	)		2.5
2014		4.5		(1.6	)		(0.4	)		2.5
2015		4.9		(1.9	)		(0.4	)		2.6
2016		5.2		(2.1	)		(0.5	)		2.6
2017 – 2021		30.0		(14.7	)		(3.2	)		12.1

DEBT (Tables)

12 Months Ended

Sep. 30, 2011

Components of Long-Term Debt

The components of long-term debt are as follows:


	September 30,
	2011		2010
	(In millions)
Credit Facilities:
Revolving loans	$	387.2	$	111.7
Term loans		—		302.4
Senior Notes – 7.25%		200.0		200.0
Senior Notes – 6.625%		200.0		—
Foreign borrowings (local facilities and term loans)		0.4		—
Contingent consideration		0.3		10.9
Other		7.1		6.7

		795.0		631.7
Less current portions		3.2		195.0

Long term debt	$	791.8	$	436.7

Company's Debt Matures in Next Fiscal Years

The Company’s debt matures as follows for each of the next five fiscal years and thereafter (in millions):


2012	$	3.2
2013		1.1
2014		0.5
2015		0.5
2016		387.7
Thereafter		402.0

	$	795.0

Notional Amount, Effective Date, Expiration Date and Rate of Interest Rate Swap Agreements

The notional amount, effective date, expiration date and rate of each of these swap agreements are shown in the table below.


Notional Amount (in millions)			Effective Date (a)		Expiration Date		Fixed Rate
$	200			2/14/2007		2/14/2012		5.20	%
	50			2/14/2012		2/14/2016		3.78	%
	150	^(b)		2/7/2012		5/7/2016		2.42	%
	150	^(c)		11/16/2009		5/16/2016		3.26	%
	50	^(b)		2/16/2010		5/16/2016		3.05	%
	100	^(b)		2/21/2012		5/23/2016		2.40	%
	150	^(c)		12/20/2011		6/20/2016		2.61	%
	50	^(d)		12/6/2012		9/6/2017		2.96	%

(a)	The effective date refers to the date on which interest payments were, or will be, first hedged by the applicable swap agreement.

(b)	Interest payments made during the three-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

(c)	Interest payments made during the six-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

(d)	Interest payments made during the nine-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

Estimated Fair Values the Company's Debt Instruments

The estimated fair values of the Company’s debt instruments are as follows for the fiscal years ended September 30 (in millions):


	2011				2010
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Revolving loans	$	387.2	$	387.2	$	111.7	$	111.7
Term loans		—		—		302.4		302.4
Senior Notes – 7.25%		200.0		206.0		200.0		211.0
Senior Notes – 6.625%		200.0		198.1		—		—
Contingent consideration		—		—		10.9		10.9
Other		7.1		7.1		6.7		6.7

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579245-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624171-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41678-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41638-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5580258-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41641-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41620-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

+ Details

SHAREHOLDERS' EQUITY (Tables)

12 Months Ended

Sep. 30, 2011

Authorized and Issued Capital Shares

At September 30, authorized and issued capital shares consisted of the following:


	2011		2010
	(In millions)
Preferred shares, no par value:
Authorized		0.2 shares		0.2 shares
Issued		0.0 shares		0.0 shares
Common shares, no par value, $.01 stated value per share
Authorized		100.0 shares		100.0 shares
Issued		68.1 shares		68.1 shares

Share-Based Compensation Awards Granted

The following is a recap of the share-based awards granted during the periods indicated:


	Year Ended September 30,
	2011		2010		2009
Employees
Options		429,700		367,600		701,100
Restricted stock		—		—		243,400
Restricted stock units		65,939		259,353		199,262
Performance shares		—		4,200		—
Performance units		53,874		—		—
Board of Directors
Deferred stock units		30,296		28,854		33,281

Total share-based awards		579,809		660,007		1,177,043

Aggregate fair value at grant dates (in millions)	$	13.8	$	16.9	$	16.7

Total Share-Based Compensation

Total share-based compensation was as follows for the periods indicated (in millions):


	Year Ended September 30,
	2011		2010		2009
Share-based compensation	$	16.0	$	16.4	$	14.5
Tax benefit recognized		6.2		6.3		5.6

Aggregate Stock Option and SARs Activity

Aggregate stock option and SARs activity consisted of the following for the year ended September 30, 2011 (options/SARs in millions):


	No. of Options/SARs			WTD. Avg. Exercise Price
Beginning balance		4.6		$	31.74
Granted		0.4			51.73
Exercised		(1.0	)		32.72
Forfeited		(0.2	)		37.70

Ending balance		3.8			33.47

Exercisable		2.5			31.26

Summary of Certain Information Pertaining to Stock Option and SAR Awards Outstanding and Exercisable

The following summarizes certain information pertaining to stock option and SAR awards outstanding and exercisable at September 30, 2011 (options/SARs in millions):


	Awards Outstanding						Awards Exercisable
Range of Exercise Price	No. of Options/ SARs		WTD. Avg. Remaining Life		WTD. Avg. Exercise Price		No. of Options/ SARS		WTD. Avg. Remaining Life		WTD. Avg. Exercise Price
$16.80 – $19.82		0.2		0.07	$	16.92		0.2		0.07	$	16.92
$20.12 – $21.65		0.8		4.55		21.45		0.3		1.41		21.20
$24.45 – $28.72		0.4		2.41		25.74		0.4		2.41		25.74
$29.01 – $31.62		0.3		3.37		29.17		0.3		3.23		29.12
$33.25 – $37.48		0.3		4.09		35.87		0.3		4.09		35.87
$37.89 – $38.90		0.9		5.61		38.59		0.9		5.61		38.59
$40.81 – $51.73		0.9		7.95		46.74		0.1		4.64		41.59

		3.8		5.04	$	33.47		2.5		3.62	$	31.26

The Intrinsic Value of Stock Option and SAR Awards Outstanding and Exercisable

The intrinsic value of the stock option and SAR awards outstanding and exercisable at September 30 were as follows (in millions):


	2011
Outstanding	$	45.4
Exercisable		33.4

The Weighted Average Assumptions for Awards Granted

The weighted average assumptions for awards granted are as follows for the periods indicated:


	Year Ended September 30,
	2011		2010		2009
Expected market price volatility		31.9%		32.1%		45.3%
Risk-free interest rates		2.4%		2.8%		3.0%
Expected dividend yield		1.9%		1.2%		2.3%
Expected life of stock options in years		5.97		6.00		5.93
Estimated weighted-average fair value per stock option	$	14.06	$	12.90	$	7.93

Restricted Share-Based Award Activity (Including Restricted Stock, Restricted Stock Units and Deferred Stock Units)

Restricted share-based awards

Restricted share-based award activity (including restricted stock, restricted stock units and deferred stock units) was as follows:


	No. of Shares			WTD. Avg. Grant Date Fair Value per Share
Awards outstanding at September 30, 2008		371,836		$	43.91
Granted		483,843			23.88
Vested		(114,730	)		39.33
Forfeited		(33,000	)		36.27

Awards outstanding at September 30, 2009		707,949			31.32
Granted		288,207			41.53
Vested		(129,130	)		41.15
Forfeited		(26,600	)		27.24

Awards outstanding at September 30, 2010		840,426			33.52
Granted		96,235			51.99
Vested		(136,355	)		38.44
Forfeited		(103,400	)		32.76

Awards outstanding at September 30, 2011		696,906			35.22

Performance-Based Award Activity

Performance-based awards

Performance-based award activity was as follows:


	No. of Units			WTD. Avg. Grant Date Fair Value per Unit
Awards outstanding at September 30, 2008		40,000		$	27.98
Granted		—			—
Vested		(5,038	)		27.98
Forfeited		(4,962	)		27.98

Awards outstanding at September 30, 2009		30,000			27.98
Granted		4,200			38.76
Vested		(10,000	)		27.98
Forfeited		—			—

Awards outstanding at September 30, 2010		24,200			29.85
Granted		53,874			51.91
Vested		(35,774	)		32.57
Forfeited		—			—

Awards outstanding at September 30, 2011		42,300			51.73

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References + Details

EARNINGS PER COMMON SHARE (Tables)

12 Months Ended

Sep. 30, 2011

Information to Calculate Basic and Diluted Earnings (Loss) Per Common Share


	Year Ended September 30,
	2011		2010		2009
	(In millions, except per share data)
Income from continuing operations	$	121.9	$	200.5	$	132.6
Income from discontinued operations		46.0		3.6		20.7

Net income	$	167.9	$	204.1	$	153.3

BASIC EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period		64.7		66.3		65.0

Income from continuing operations	$	1.88	$	3.03	$	2.04
Income from discontinued operations		0.72		0.05		0.32

Net income	$	2.60	$	3.08	$	2.36

DILUTED EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period		64.7		66.3		65.0
Dilutive potential common shares		1.5		1.3		1.1

Weighted-average number of common shares outstanding and dilutive potential common shares		66.2		67.6		66.1

Income from continuing operations	$	1.84	$	2.97	$	2.01
Income from discontinued operations		0.70		0.05		0.31

Net income	$	2.54	$	3.02	$	2.32

INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2011

Provision (Benefit) For Income Taxes Allocated to Continuing Operations

The provision (benefit) for income taxes allocated to continuing operations consisted of the following (in millions):


	Year Ended September 30,
	2011			2010		2009
Current:
Federal	$	57.3		$	83.9	$	52.7
State		7.4			7.3		3.3
Foreign		5.4			6.3		5.1

Total Current		70.1			97.5		61.1

Deferred:
Federal		2.2			20.0		13.4
State		(0.1	)		1.3		1.0
Foreign		0.7			0.6		—

Total Deferred		2.8			21.9		14.4

Provision for income taxes	$	72.9		$	119.4	$	75.5

The Domestic and Foreign Components of Income From Continuing Operations Before Income Taxes

The domestic and foreign components of income from continuing operations before income taxes were as follows (in millions):


	Year Ended September 30,
	2011		2010		2009
Domestic	$	177.9	$	307.8	$	201.8
Foreign		16.9		12.1		6.3

Income from continuing operations before income taxes	$	194.8	$	319.9	$	208.1

Reconciliation of the Federal Corporate Income Tax Rate and the Effective Tax Rate

A reconciliation of the federal corporate income tax rate and the effective tax rate on income from continuing operations before income taxes is summarized below:


	Year Ended September 30,
	2011			2010			2009
Statutory income tax rate		35.0	%		35.0	%		35.0	%
Effect of foreign operations		(0.4	)		(0.2	)		(0.3	)
State taxes, net of federal benefit		2.8			2.7			2.1
Change in state NOL and credit carryforwards		(0.1	)		0.1			—
Research & Development tax credit		(0.2	)		—			(0.5	)
Effect of goodwill impairment and other permanent differences		—			(0.6	)		(0.8	)
Resolution of prior tax contingencies		0.8			0.3			1.0
Other		(0.5	)		—			(0.2	)

Effective income tax rate		37.4	%		37.3	%		36.3	%

Components of Deferred Income Tax Assets and Liabilities


	September 30,
	2011			2010
DEFERRED TAX ASSETS
Inventories	$	18.3		$	14.6
Accrued liabilities		70.3			68.0
Postretirement benefits		40.7			47.6
Accounts receivable		10.8			9.3
State NOL carryovers		1.6			4.2
Foreign NOL carryovers		42.7			40.9
Foreign tax credit carryovers		7.8			—
Interest rate swaps		10.3			9.0
Other		5.7			3.9

Gross deferred tax assets		208.2			197.5
Valuation allowance		(44.3	)		(42.3	)

Total deferred tax assets		163.9			155.2

DEFERRED TAX LIABILITIES
Property, plant and equipment		(60.6	)		(54.3	)
Intangible assets		(74.5	)		(79.1	)
Other		(5.9	)		(6.2	)

Total deferred tax liabilities		(141.0	)		(139.6	)

Net deferred tax asset	$	22.9		$	15.6

Net Current and Non-Current Components of Deferred Income Taxes Recognized in the Consolidated Balance Sheets

The net current and non-current components of deferred income taxes recognized in the Consolidated Balance Sheets were (in millions):


	September 30,
	2011			2010
Net current deferred tax assets (classified with prepaid and other assets)	$	88.1		$	77.1
Net current deferred tax assets held for sale		—			1.5
Net non-current deferred tax liabilities (classified with other liabilities)		(65.2	)		(60.6	)
Net non-current deferred tax liabilities held for sale		—			(2.4	)

Net deferred tax asset	$	22.9		$	15.6

Reconciliation of the Unrecognized Tax Benefits

A reconciliation of the unrecognized tax benefits for fiscal 2011, fiscal 2010 and fiscal 2009 is as follows (in millions):


	2011			2010			2009
Balance at beginning of year	$	7.8		$	6.2		$	7.2
Additions for tax positions of the current year		1.1			2.1			0.5
Additions for tax positions of prior years		1.9			2.4			1.1
Reductions for tax positions of the current year		—			(0.8	)		(0.1	)
Reductions for tax positions of prior years		(1.2	)		(1.3	)		(0.7	)
Settlements with tax authorities		(0.6	)		—			(0.3	)
Expiration of statutes of limitation		(0.1	)		(0.8	)		(1.5	)

Balance at end of year	$	8.9		$	7.8		$	6.2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

12 Months Ended

Sep. 30, 2011

Outstanding Commodity Contracts that Hedge Forecasted Purchases

As of September 30, 2011 and 2010, the Company had the following outstanding commodity contracts that were entered into to hedge forecasted purchases:


Commodity	2011	2010
Urea	4,500 tons	62,000 tons
Diesel	3,955,000 gallons	420,000 gallons

Fair Values of the Company's Derivative Instruments


	Assets / (Liabilities)
Derivatives Designated As Hedging Instruments	Balance Sheet Location	2011			2010
		Fair Value
Interest rate swap agreements	Other current liabilities	$	(10.7	)	$	(12.1	)
	Other liabilities		(17.4	)		(12.5	)
Commodity hedging instruments	Prepaid and other assets		0.1			1.9
	Other current liabilities		(0.3	)		—

Total derivatives designated as hedging instruments		$	(28.3	)	$	(22.7	)

Derivatives Not Designated As Hedging Instruments⁽¹⁾
Foreign currency swap contracts	Prepaid and other assets	$	2.7		$	—
	Other current liabilities		—			(6.6	)
Commodity hedging instruments	Other current liabilities		(0.5	)		—

Total derivatives not designated as hedging instruments⁽¹⁾		$	2.2		$	(6.6	)

Total derivatives		$	(26.1	)	$	(29.3	)

(1)	See discussion above for additional information regarding the Company’s purpose for entering into derivatives not designated as hedging instruments and its overall risk management strategy.

Effect of Derivative Instruments on OCI and the Condensed, Consolidated Statements of Operations

The effect of derivative instruments, net of tax, on AOCI and the Consolidated Statements of Operations for the years ended September 30, 2011 and 2010 was as follows (in millions):


	Amount of Gain/(Loss) Recognized in AOCI
	Year Ended
Derivatives in Cash Flow Hedging Relationships	2011			2010
Interest rate swap agreements	$	(14.5	)	$	(17.6	)
Commodity hedging instruments		1.5			2.8

Total	$	(13.0	)	$	(14.8	)


Derivatives in Cash Flow Hedging Relationships	Location of Gain/(Loss) Reclassified From AOCI Into Earnings	Amount of Gain/(Loss) Reclassified From AOCI Into Earnings
Derivatives in Cash Flow Hedging Relationships		Year Ended
		2011			2010
Interest rate swap agreements	Interest expense	$	(12.6	)	$	(17.1	)
Commodity hedging instruments	Cost of sales		2.6			(2.3	)

Total		$	(10.0	)	$	(19.4	)


Derivatives not Designated As Hedging Instruments	Location of Gain/(Loss) Recognized in Income	Amount of Gain/(Loss) Recognized in Earnings
Derivatives not Designated As Hedging Instruments	Location of Gain/(Loss) Recognized in Income	Year Ended
		2011		2010
Foreign currency swap contracts	Interest expense	$	6.1	$	(14.4	)
Commodity hedging instruments	Cost of sales		1.5		(0.7	)

Total		$	7.6	$	(15.1	)

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 30, 2011

Financial and Non Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2011 (in millions):


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
Assets
Cash equivalents	$	83.6	$	—		$	—	$	83.6
Derivatives
Commodity hedging instruments		—		0.1			—		0.1
Foreign currency swap contracts		—		2.7			—		2.7
Other		6.3		—			—		6.3

Total	$	89.9	$	2.8		$	—	$	92.7

Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(28.1	)	$	—	$	(28.1	)
Commodity hedging instruments		—		(0.8	)		—		(0.8	)

Total	$	—	$	(28.9	)	$	—	$	(28.9	)


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
Assets of Wild Bird Food	$	—	$	—	$	4.8	$	26.1
Other tradenames	$	—	$	—	$	2.9	$	2.3
Investment in Turf-Seed (Europe) Limited	$	—	$	—	$	—	$	6.5

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2010 (in millions):


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
Assets
Derivatives
Commodity hedging instruments	$	—	$	1.9		$	—	$	1.9
Other		6.5		—			—		6.5

Total	$	6.5	$	1.9		$	—	$	8.4

Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(24.6	)	$	—	$	(24.6	)
Foreign currency swap contracts		—		(6.6	)		—		(6.6	)

Total	$	—	$	(31.2	)	$	—	$	(31.2	)


	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
Tradenames	$	—	$	—	$	257.2	$	18.5

OPERATING LEASES (Tables)

12 Months Ended

Sep. 30, 2011

Future Minimum Lease Payments for Operating Leases

Future minimum lease payments for non-cancelable operating leases at September 30, 2011, were as follows (in millions):


2012	$	45.2
2013		37.3
2014		36.1
2015		24.0
2016		18.0
Thereafter		34.2

Total future minimum lease payments	$	194.8

Other Residual Value Guarantee Amounts

Other residual value guarantee amounts that apply at the conclusion of non-cancelable lease terms are as follows:


	Amount of Guarantee		Lease Termination Date
Scotts LawnService^® vehicles	$	15.9 million	2013
Corporate aircraft	$	12.8 million	2012

COMMITMENTS (Tables)

12 Months Ended

Sep. 30, 2011

Unconditional Purchase Obligations That Have Not Been Recognized


2012	$	122.7
2013		80.0
2014		23.9
2015		23.9
2016		5.4
Thereafter		1.2

	$	257.1

- Definition

Tabular disclosure of unconditional purchase obligations that are not recognized as a liability on the balance sheet, including the nature and significant terms of an unconditional purchase obligation; the amount of the fixed and determinable portion of the obligation as of the date of the latest balance sheet presented in the aggregate and, if determinable, for each of the five succeeding fiscal years; the nature of any variable components of the obligation; the amount purchased under the obligation (for example, the take-or-pay or throughput contract) for the reporting period; and may include the amount of imputed interest necessary to reduce the obligation to present value.

+ References + Details

CONCENTRATIONS OF CREDIT RISK (Tables)

12 Months Ended

Sep. 30, 2011

Concentrations of Accounts Receivable Credit Risk

Concentrations of accounts receivable at September 30 were as follows:


	2011			2010
Due from customers geographically located in North America		77	%		76	%
Applicable to the Global Consumer business		89	%		89	%
Applicable primarily to Scotts LawnService^®		11	%		11	%
Top 3 customers as a percent of total North America Consumer accounts receivable		69	%		75	%

Percentages of Three Largest Customers Consolidated Net Sales

These three customers accounted for the following percentages of consolidated net sales for the fiscal years ended September 30:


	Largest Customer			2nd Largest Customer			3rd Largest Customer
2011		29.7	%		18.0	%		13.0	%
2010		29.9	%		18.0	%		15.8	%
2009		29.4	%		17.0	%		16.3	%

- Definition

Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.

+ References + Details

OTHER (INCOME) EXPENSE (Tables)

12 Months Ended

Sep. 30, 2011

Other (Income) Expense

Other (income) expense consisted of the following for the fiscal years ended September 30 (in millions):


	2011			2010			2009
Royalty income, net	$	(4.8	)	$	(4.5	)	$	(4.1	)
Gain from peat transaction		—			(0.9	)		—
Franchise fees		(0.3	)		(0.5	)		(0.6	)
Foreign currency losses		1.4			0.3			—
Other, net		2.0			(1.1	)		5.9

Total	$	(1.7	)	$	(6.7	)	$	1.2

SEGMENT INFORMATION (Tables)

12 Months Ended

Sep. 30, 2011

Segment Financial Information

The following table presents summarized financial information concerning the Company’s reportable segments for fiscal years ended September 30 (in millions):


	2011			2010			2009
Net sales:
Global Consumer	$	2,533.2		$	2,649.7		$	2,485.3
Scotts LawnService^®		235.6			224.1			231.1

Segment total		2,768.8			2,873.8			2,716.4
Corporate & Other		67.7			25.0			31.1
Roundup^® amortization		(0.8	)		(0.8	)		(0.8	)
Product registration and recall matters—returns		—			—			(0.3	)

Consolidated	$	2,835.7		$	2,898.0		$	2,746.4


Income from continuing operations before income taxes:
Global Consumer	$	425.6		$	490.7		$	411.8
Scotts LawnService^®		25.9			21.0			14.0

Segment total		451.5			511.7			425.8
Corporate & Other		(102.4	)		(110.7	)		(124.2	)
Roundup^® amortization		(0.8	)		(0.8	)		(0.8	)
Other amortization		(10.6	)		(9.9	)		(11.7	)
Product registration and recall matters		(14.6	)		(8.7	)		(28.6	)
Impairment, restructuring and other charges		(76.1	)		(18.5	)		—
Costs related to refinancing		(1.2	)		—			—
Interest expense		(51.0	)		(43.2	)		(52.4	)

Consolidated	$	194.8		$	319.9		$	208.1

Depreciation & amortization:
Global Consumer	$	43.6		$	41.0		$	39.7
Scotts LawnService^®		3.4			3.8			4.9
Corporate & Other		13.8			11.9			12.3

	$	60.8		$	56.7		$	56.9

Capital expenditures:
Global Consumer	$	59.0		$	72.2		$	62.6
Scotts LawnService^®		3.0			1.5			1.8
Corporate & Other		8.1			9.2			9.2

	$	70.1		$	82.9		$	73.6


	2011		2010
Total assets:
Global Consumer	$	1,552.4	$	1,458.4
Scotts LawnService^®		184.3		177.7
Corporate & Other		315.5		334.8
Assets held for sale		—		193.1

	$	2,052.2	$	2,164.0

Net Sales and Long-lived Assets by Geographic Area


	2011		2010		2009
Net sales:
United States	$	2,330.4	$	2,425.5	$	2,314.3
International		505.3		472.5		432.1

	$	2,835.7	$	2,898.0	$	2,746.4

Long-lived assets:
United States	$	411.3	$	404.4	$	347.4
International		69.8		73.6		83.4

	$	481.1	$	478.0	$	430.8

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION (Tables)

12 Months Ended

Sep. 30, 2011

Summary of the Unaudited Quarterly Results of Operations

The following is a summary of the unaudited quarterly results of operations for fiscal 2011 and fiscal 2010 (in millions, except per share data).


	First Quarter			Second Quarter		Third Quarter			Fourth Quarter			Full Year
FISCAL 2011
Net sales	$	230.2		$	1,129.6	$	1,058.7		$	417.2		$	2,835.7
Gross profit		49.1			462.7		400.1			91.1			1,003.0
Income (loss) from continuing operations		(66.7	)		148.6		111.7			(71.7	)		121.9
Income (loss) from discontinued operations, net of tax		(1.2	)		29.0		(0.1	)		18.3			46.0
Net income (loss)		(67.9	)		177.6		111.6			(53.4	)		167.9
Basic earnings (loss) per common share:
Income (loss) from continuing operations	$	(1.00	)	$	2.26	$	1.73		$	(1.16	)	$	1.88
Income (loss) from discontinued operations, net of tax		(0.02	)		0.44		—			0.30			0.72

Net income (loss)	$	(1.02	)	$	2.70	$	1.73		$	(0.86	)	$	2.60

Common shares used in basic EPS calculation		66.3			65.8		64.5			62.0			64.7

Diluted earnings (loss) per common share:
Income (loss) from continuing operations	$	(1.00	)	$	2.20	$	1.69		$	(1.16	)	$	1.84
Income (loss) from discontinued operations, net of tax		(0.02	)		0.43		—			0.30			0.70

Net income (loss)	$	(1.02	)	$	2.63	$	1.69		$	(0.86	)	$	2.54

Common shares and dilutive potential common shares used in diluted EPS calculation		66.3			67.6		66.2			62.0			66.2
FISCAL 2010
Net sales	$	252.4		$	1,050.7	$	1,172.6		$	422.3		$	2,898.0
Gross profit		52.8			415.0		481.8			126.3			1,075.9
Income (loss) from continuing operations		(50.1	)		114.2		169.5			(33.1	)		200.5
Income (loss) from discontinued operations, net of tax		(7.6	)		4.3		6.4			0.5			3.6
Net income (loss)		(57.7	)		118.5		175.9			(32.6	)		204.1
Basic earnings (loss) per common share:
Income (loss) from continuing operations	$	(0.76	)	$	1.72	$	2.55		$	(0.50	)	$	3.03
Income (loss) from discontinued operations, net of tax		(0.12	)		0.07		0.10			0.01			0.05

Net income (loss)	$	(0.88	)	$	1.79	$	2.65		$	(0.49	)	$	3.08

Common shares used in basic EPS calculation		65.9			66.2		66.5			66.5			66.3
Diluted earnings (loss) per common share:
Income (loss) from continuing operations	$	(0.76	)	$	1.69	$	2.50		$	(0.50	)	$	2.97
Income (loss) from discontinued operations, net of tax		(0.12	)		0.07		0.09			0.01			0.05

Net income (loss)	$	(0.88	)	$	1.76	$	2.59		$	(0.49	)	$	3.02

Common shares and dilutive potential common shares used in diluted EPS calculation		65.9			67.4		67.9			66.5			67.6

Valuation and Qualifying Accounts (Tables)

12 Months Ended

Sep. 30, 2011

Valuation and Qualifying Account

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2011


Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Inventory reserve	$	14.4	$	—	$	9.0		$	(2.1	)	$	21.3
Inventory reserve—product recalls		3.5		—		3.2			(6.0	)		0.7
Allowance for doubtful accounts		7.7		0.1		9.5			(4.4	)		12.9
Income tax valuation allowance		42.3		—		(2.0	)		4.0			44.3

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2010


Column A	Column B		Column C		Column D		Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense		Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Inventory reserve	$	21.3	$	—	$	8.4	$	(15.3	)	$	14.4
Inventory reserve—product recalls		8.3		—		0.8		(5.6	)		3.5
Allowance for doubtful accounts		7.5		—		4.6		(4.4	)		7.7
Income tax valuation allowance		43.1		—		0.5		(1.3	)		42.3

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2009


Column A	Column B		Column C		Column D		Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense		Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Inventory reserve	$	15.0	$	—	$	12.8	$	(6.5	)	$	21.3
Inventory reserve—product recalls		8.7		—		2.9		(3.3	)		8.3
Allowance for doubtful accounts		7.0		—		6.7		(6.2	)		7.5
Income tax valuation allowance		65.8		—		1.8		(24.5	)		43.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2011 USD ($) Year	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
Significant Accounting Policies [Line Items]
Percentage of annual net sales	75.00%	75.00%	75.00%
Advertising expenses	$ 141.0	$ 140.8	$ 125.6
Research and development charge	50.9	47.3	49.8
Interest capitalized on capital projects	0.1	0.8	0.4
Deferred advertised cost	1.6	1.5
Reserves for excess and obsolete inventories	22.0	17.9
Unamortized capitalized internal use computer software	29.6	32.3
Amortization of capitalized internal use computer software	9.0	8.1	7.9
Noncash investing activities for unpaid liabilities incurred	$ 8.7	11.4
Minimum
Significant Accounting Policies [Line Items]
Intangible assets amortization period \| Year	3
Maximum
Significant Accounting Policies [Line Items]
Intangible assets amortization period \| Year	25
Research and Development Expense
Significant Accounting Policies [Line Items]
Product registration costs	$ 14.6	$ 12.1	$ 15.0

Estimated Useful Economic Lives of The Assets (Detail)	12 Months Ended
Estimated Useful Economic Lives of The Assets (Detail)	Sep. 30, 2011 Year
Land Improvements
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	10
Estimated useful economic lives	25
Building
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	10
Estimated useful economic lives	40
Machinery and Equipment
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	3
Estimated useful economic lives	15
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	6
Estimated useful economic lives	10
software
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	3
Estimated useful economic lives	8

DISCONTINUED OPERATIONS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended					12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009	Feb. 28, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of discontinued business	$ 39.5
Proceeds from sale of business, net of transaction costs						$ 253.6
Scotts and ICL agreements with the sale of Global Pro						Certain transitional services are being provided by Scotts LLC to ICL
Scotts estimates that it will supply ICL with product, per year						$ 50.0
Scotts estimates that it will purchase ICL product, per year						15.0
Restructuring and other charges						$ 30.8
Transitional Services \| Maximum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Scotts and ICL agreement, terms						12 months
Transitional Services \| Minimum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Scotts and ICL agreement, terms						6 months
Segment, Discontinued Operations \| Smith and Hawken
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring and other charges		$ (1.0)	$ 0.3	$ 1.9	$ 17.1		$ 18.3	$ 14.7
Gain on sale of intellectual property					$ 18.0		$ 18.0
Product Supply Agreements \| Maximum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Scotts and ICL agreement, terms						5 years
Global Pro
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Contract amount to Sale of Global Pro amount									$ 270.0
Proceeds from sale of business						$ 270.9
Gain on sale of discontinued business						39.5
Proceeds from sale of business, net of transaction costs						$ 253.6

Results of Global Pro and Smith & Hawken as Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales									$ 88.7	$ 256.6	$ 395.2
Operating costs									78.1	245.5	377.2
Impairment, restructuring and other charges										18.3	14.7
Gain on sale of Global Pro business									(93.0)
Global Pro sale related transaction costs									17.3
Other income, net									(0.2)	(21.6)	(3.3)
Interest expense									1.7	3.6	4.0
Income from discontinued operations before income taxes									84.8	10.8	2.6
Income tax expense (benefit) from discontinued operations									38.8	7.2	(18.1)
Income from discontinued operations	$ 18.3	$ (0.1)	$ 29.0	$ (1.2)	$ 0.5	$ 6.4	$ 4.3	$ (7.6)	$ 46.0	$ 3.6	$ 20.7

Major Classes of Assets and Liabilities (Detail) $ in Millions	Sep. 30, 2010 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	$ 193.1
Liabilities held for sale	45.3
Global Pro
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	193.1
Liabilities held for sale	45.3
Global Pro \| Cash and cash equivalents
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	1.0
Global Pro \| Accounts receivable, net
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	57.5
Global Pro \| Inventories, net
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	50.7
Global Pro \| Prepaid and other assets
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	3.4
Global Pro \| Property, plant and equipment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	13.5
Global Pro \| Good-will
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	67.0
Global Pro \| Accounts payable
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Liabilities held for sale	11.4
Global Pro \| Other current liabilities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Liabilities held for sale	18.7
Global Pro \| Other liabilities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Liabilities held for sale	$ 15.2

PRODUCT REGISTRATION AND RECALL MATTERS - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009	Mar. 31, 2011
Product Liability Contingency [Line Items]
Product liability loss amount				$ 245,631
Product registration costs	$ 14,600,000	$ 8,700,000	$ 28,600,000

Impact of Product Registration and Recall Matters on the Company's Results of Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Product Liability Contingency [Line Items]
Net sales-product recalls	$ 417.2	$ 1,058.7	$ 1,129.6	$ 230.2	$ 422.3	$ 1,172.6	$ 1,050.7	$ 252.4	$ 2,835.7	$ 2,898.0	$ 2,746.4
Cost of sales-product recalls									1,811.2	1,819.1	1,757.0
Cost of sales-other charges									3.2	3.0	11.7
Gross profit	91.1	400.1	462.7	49.1	126.3	481.8	415.0	52.8	1,003.0	1,075.9	977.7
Selling, general and administrative									688.5	695.3	699.2
Income from operations									247.0	363.1	260.5
Income tax benefit									72.9	119.4	75.5
Net income	$ (53.4)	$ 111.6	$ 177.6	$ (67.9)	$ (32.6)	$ 175.9	$ 118.5	$ (57.7)	167.9	204.1	153.3
Product registration and recall matter
Product Liability Contingency [Line Items]
Net sales-product recalls											(0.3)
Cost of sales-product recalls											(0.2)
Cost of sales-other charges									3.2	3.0	11.7
Gross profit									(3.2)	(3.0)	(11.8)
Selling, general and administrative									11.4	5.7	16.8
Income from operations									(14.6)	(8.7)	(28.6)
Income tax benefit									(2.6)	(3.1)	(10.3)
Net income									$ (12.0)	$ (5.6)	$ (18.3)

Accrued Liabilities and Inventory Reserve (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Inventory Valuation Reserve
Product Liability Contingency [Line Items]
Balance at Beginning of Period	$ 14.4	$ 21.3	$ 15.0
Deductions Credited and Write-Offs	(2.1)	(15.3)	(6.5)
Balance at End of Period	21.3	14.4	$ 21.3
Product registration and recall matter \| Inventory Valuation Reserve
Product Liability Contingency [Line Items]
Balance at Beginning of Period	3.0
Additional Costs and Changes in Estimate	1.2
Deductions Credited and Write-Offs	(3.8)
Balance at End of Period	0.4	3.0
Product registration and recall matter \| Other costs of sales
Product Liability Contingency [Line Items]
Balance at Beginning of Period	0.5
Additional Costs and Changes in Estimate	2.0
Deductions Credited and Write-Offs	(2.2)
Balance at End of Period	0.3	0.5
Product registration and recall matter \| Other general and administrative costs
Product Liability Contingency [Line Items]
Balance at Beginning of Period	0.5
Additional Costs and Changes in Estimate	11.4
Deductions Credited and Write-Offs	(4.1)
Balance at End of Period	7.8	0.5
Product registration and recall matter \| Accrued liabilities and inventory reserves
Product Liability Contingency [Line Items]
Balance at Beginning of Period	4.0
Additional Costs and Changes in Estimate	14.6
Deductions Credited and Write-Offs	(10.1)
Balance at End of Period	$ 8.5	$ 4.0

Details of Impairment, Restructuring and Other Charges and Rolls Forward (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges		$ 30.8
Other impairments		16.8
Property, plant and equipment impairments		9.1
Goodwill and intangible asset impairments	$ 18.5	19.4	$ 18.5
Total impairment, restructuring and other charges		$ 76.1	$ 18.5

- Definition

The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 26
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 7, 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6390789&loc=d3e2420-110228

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 958
-SubTopic 225
-Section 45
-Paragraph 11
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6743430&loc=d3e92212-112881

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Impairment
-URI http://asc.fasb.org/extlink&oid=6515133

+ Details

Restructuring and Other Charges Accrued (Detail) - USD ($)
$ in Millions

12 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2009

Amounts reserved for restructuring and other charges at beginning of year

$ 0.5

$ 14.6

$ 1.1

Payments and other

(18.5)

(32.4)

(1.2)

Amounts reserved for restructuring and other charges at end of year

29.6

0.5

14.6

Segment, Continuing Operations

Restructuring and other charges

$ 47.6

Segment, Discontinued Operations

Restructuring and other charges

^[1]

$ 18.3

$ 14.7

[1]	Restructuring and other charges related to the Company's Smith & Hawken business. See "NOTE 2. DISCONTINUED OPERATIONS.

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009	May 31, 2011
Restructuring Cost and Reserve [Line Items]
Total consideration						$ 21.3
Payment of contingent consideration			$ 10.3
Impairment charges			34.9
Restructuring costs			24.2
Plan curtailment charges			2.3
Property, plant and equipment impairment			9.1
Intangible asset impairments					$ 0.0
Goodwill impairment			0.3		$ 0.0
Restructuring and other charges			30.8
Goodwill and intangible asset impairments		$ 18.5	19.4	$ 18.5
Other Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			4.3
Other Intangible Assets
Restructuring Cost and Reserve [Line Items]
Intangible asset impairments			2.3
Wild Bird Food
Restructuring Cost and Reserve [Line Items]
Property, plant and equipment impairment			9.1
Intangible asset impairments			16.8
Goodwill impairment			$ 0.3
Turf-Seed (Europe) Limited
Restructuring Cost and Reserve [Line Items]
Impairment charges	$ 6.5

Rollforward of Carrying Amount of Goodwill by Reportable Segment (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Goodwill	$ 396.5	$ 392.9	$ 422.5
Accumulated impairment losses	(87.4)	(87.1)	(87.1)
Goodwill	309.1	305.8	335.4
Reclassifications to Assets held for sale		(29.2)
Foreign currency translation and other		(0.4)
Acquisitions, net of purchase price adjustments	3.6
Impairment loss	(0.3)		0.0
Global Consumer
Goodwill	244.6	244.6	274.2
Accumulated impairment losses	(62.8)	(62.5)	(62.5)
Goodwill	181.8	182.1	211.7
Reclassifications to Assets held for sale		(29.2)
Foreign currency translation and other		(0.4)
Impairment loss	(0.3)
Scotts LawnService
Goodwill	127.3	123.7	123.7
Goodwill	127.3	123.7	123.7
Acquisitions, net of purchase price adjustments	3.6
Corporate and other
Goodwill	24.6	24.6	24.6
Accumulated impairment losses	$ (24.6)	$ (24.6)	$ (24.6)

Intangible Assets (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	$ 319.6	$ 330.2
Finite-lived intangible assets
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	86.4	96.7
Finite-lived intangible assets \| Developed Technology Rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	60.9	53.2
Accumulated Amortization	(41.9)	(40.5)
Net Carrying Amount	19.0	12.7
Finite-lived intangible assets \| Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	83.4	82.5
Accumulated Amortization	(63.4)	(48.2)
Net Carrying Amount	20.0	34.3
Finite-lived intangible assets \| Trade Names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	46.5	36.1
Accumulated Amortization	(21.3)	(12.4)
Net Carrying Amount	25.2	23.7
Finite-lived intangible assets \| Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	99.3	99.4
Accumulated Amortization	(77.1)	(73.4)
Net Carrying Amount	22.2	26.0
Indefinite-lived intangible assets
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	319.6	330.2
Indefinite-lived intangible assets \| Trade Names
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	$ 233.2	$ 233.5

GOODWILL AND INTANGIBLE ASSETS, NET - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Finite-Lived Intangible Assets [Line Items]
Intangible asset impairments				$ 0.0
Goodwill impairment		$ 0.3		0.0
Goodwill and intangible asset impairments	$ 18.5	19.4	$ 18.5
Total amortization expense		11.4	$ 10.7	$ 12.5
Wild Bird Food
Finite-Lived Intangible Assets [Line Items]
Intangible asset impairments		16.8
Goodwill impairment		$ 0.3

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 47
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13854-109267

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Amortization Expense (Detail) $ in Millions	12 Months Ended
Amortization Expense (Detail) $ in Millions	Sep. 30, 2011 USD ($)
Finite-Lived Intangible Assets [Line Items]
Amortization Expense - 2012	$ 11.3
Amortization Expense - 2013	10.7
Amortization Expense - 2014	10.3
Amortization Expense - 2015	7.6
Amortization Expense - 2016	$ 6.1

Detail of Certain Financial Statement Accounts (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
INVENTORIES:
Finished goods	$ 130.7	$ 180.9
Work-in-progress	34.3	27.2
Raw materials	222.0	144.8
Inventory, Net, Total	387.0	352.9
PREPAID AND OTHER ASSETS:
Deferred tax asset	88.1	77.1
Accounts receivable, non-trade	16.9	15.2
Other	46.1	40.8
Prepaid and other assets	151.1	133.1
PROPERTY, PLANT AND EQUIPMENT, NET:
Land and improvements	70.1	63.3
Buildings	199.9	182.6
Machinery and equipment	437.0	406.7
Furniture and fixtures	42.9	38.3
Software	116.9	107.2
Aircraft	8.4	8.4
Construction in progress	30.0	35.9
Property, Plant and Equipment, Gross, Total	905.2	842.4
Less: accumulated depreciation	(510.5)	(461.1)
Property, plant and equipment, net	394.7	381.3
OTHER CURRENT LIABILITIES:
Payroll and other compensation accruals	37.9	90.4
Advertising and promotional accruals	132.8	148.6
Other	144.7	115.8
Other Liabilities, Current	315.4	354.8
OTHER NON-CURRENT LIABILITIES:
Accrued pension and postretirement liabilities	112.1	128.5
Deferred tax liability	65.2	60.6
Other	54.7	36.9
Other Liabilities, Noncurrent	$ 232.0	$ 226.0

Certain Financial Statement Accounts - ACCUMULATED OTHER COMPREHENSIVE LOSS: (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Unrecognized loss on derivatives, net of tax of $9.6, $7.9 and $10.7	$ (15.7)	$ (12.7)	$ (17.3)
Pension and other postretirement liabilities, net of tax of $33.5, $40.4 and $35.3	(56.9)	(69.1)	(59.2)
Foreign currency translation adjustment	(5.4)	4.7	3.7
Accumulated other comprehensive loss	$ (78.0)	$ (77.1)	$ (72.8)

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph i
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

+ Details

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 18, 19, 22, 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

+ Details

Certain Financial Statement Accounts - ACCUMULATED OTHER COMPREHENSIVE LOSS: (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Unrecognized loss on derivatives, tax	$ 9.6	$ 7.9	$ 10.7
Pension and other postretirement liabilities, tax	$ 33.5	$ 40.4	$ 35.3

MARKETING AGREEMENT - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Schedule of Costs Related to Purchase Obligations [Line Items]
Reimbursements for manufacturing conversion, distribution and logistics, and selling and marketing support	$ 63.7	$ 65.0	$ 67.8
Net commission income	57.1	70.0	51.4
Monsanto Marketing Agreement
Schedule of Costs Related to Purchase Obligations [Line Items]
Annual contribution payment	20.0
Initial consideration for marketing rights	$ 32.0
Useful life of Marketing Agreement	20 years
Remaining amortization period of Marketing Agreement	7 years
Manufacturing conversion, distribution and logistics, and selling and marketing support	$ 63.7	65.0	67.8
Reimbursements for manufacturing conversion, distribution and logistics, and selling and marketing support	$ 63.7	$ 65.0	$ 67.8
Termination provision	Monsanto may also be able to terminate the Marketing Agreement within a given region, including North America, without paying a termination fee if unit volume sales to consumers in that region decline (1) over a cumulative three-fiscal-year period; or (2) by more than 5% for each of two consecutive years.
Monsanto Marketing Agreement \| Minimum
Schedule of Costs Related to Purchase Obligations [Line Items]
Termination fee received except in an event of default by the Company	$ 16.0
Monsanto Marketing Agreement \| Contingency, A
Schedule of Costs Related to Purchase Obligations [Line Items]
Termination criteria period	3 years
Monsanto Marketing Agreement \| Contingency, B
Schedule of Costs Related to Purchase Obligations [Line Items]
Termination criteria period	2 years
Monsanto Marketing Agreement \| Contingency, B \| Minimum
Schedule of Costs Related to Purchase Obligations [Line Items]
Percentage of unit volume sales	5.00%
Monsanto Marketing Agreement \| European Union
Schedule of Costs Related to Purchase Obligations [Line Items]
Expiration of current term	Sep. 30, 2013
Monsanto Marketing Agreement \| European Union \| Automatic Renewal
Schedule of Costs Related to Purchase Obligations [Line Items]
Final renewal term	2 years
Monsanto Marketing Agreement \| European Union \| Additional Renewal
Schedule of Costs Related to Purchase Obligations [Line Items]
Final renewal term	3 years

Net Commission Earned Under the Marketing Agreement (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Long-term Purchase Commitment [Line Items]
Gross commission	$ 77.9	$ 90.8	$ 72.2
Contribution expenses	(20.0)	(20.0)	(20.0)
Amortization of marketing fee	(0.8)	(0.8)	(0.8)
Net commission income	57.1	70.0	51.4
Reimbursements associated with Marketing Agreement	63.7	65.0	67.8
Total net sales associated with Marketing Agreement	$ 120.8	$ 135.0	$ 119.2

ACQUISITIONS - Additional Information (Detail) $ in Millions	Sep. 30, 2011 USD ($)
Business Acquisition [Line Items]
Aggregate purchase price of acquisitions	$ 10.9

RETIREMENT PLANS - Additional Information (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2011 USD ($) Contract	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)	Jul. 01, 2010 Contract
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Plan description	the Company provided a base contribution equal to 2% of compensation up to 50% of the Social Security taxable wage base plus 4% of remaining compensation. Associates could also make pretax contributions from compensation that were matched by the Company at 100% of associates’ initial 3% contribution and 50% of their remaining contribution up to 5%. Beginning January 1, 2011, the Company stopped providing base contributions and began matching 150% of associates’ initial 4% contribution and 50% of their remaining contribution up to 6%.
Employer match for the initial 4% contribution	150.00%
Employer contribution on remaining compensation	50.00%
Maximum Employer contributions	6.00%
Compensation charges	$ 13.2	$ 14.5	$ 15.3
Curtailment loss	$ 2.3
Number of defined benefit pension plans that were froze in the U.K. \| Contract				2
U.S. Defined Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of defined benefit plans for certain U.S. associates \| Contract	2
Curtailment loss	$ 1.2
Scenario 1
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Company base contribution		2.00%	2.00%
Maximum social security wages contribution		50.00%	50.00%
Employer contribution on remaining compensation		4.00%	4.00%
Scenario 2
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer match for the initial 4% contribution		100.00%	100.00%
Employer contribution on remaining compensation		50.00%	50.00%
Maximum Employer contributions		5.00%	5.00%

Benefit Obligations, Plan Assets, Annual Expense, Assumptions and Other Information of the Company's Defined Benefit Pension Plans (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$ (112.1)	$ (128.5)
U.S. Defined Benefit Plans
Change in projected benefit obligation
Benefit obligation at beginning of year	106.6	101.5
Interest cost	4.8	5.1
Actuarial (gain) loss	3.5	6.4
Benefits paid	(6.5)	(6.4)
Curtailment loss	1.2
Benefit obligation at end of year	109.6	106.6
Accumulated benefit obligation at end of year	109.6	106.6
Change in plan assets
Beginning Balance	69.7	64.2
Actual return on plan assets	3.5	6.2
Employer contribution	7.6	5.7
Benefits paid	(6.5)	(6.4)
Ending Balance	74.3	69.7
Underfunded status at end of year	(35.3)	(36.9)
Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	109.6	106.6
Accumulated benefit obligation	109.6	106.6
Fair value of plan assets	74.3	69.7
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(0.2)	(0.2)
Noncurrent liabilities	(35.1)	(36.7)
Total amount accrued	(35.3)	(36.9)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	49.6	49.4
Net amount recognized	49.6	49.4
Total change in other comprehensive loss attributable to:
Pension benefit losses during the period	5.1	5.1
Reclassification of pension benefit losses to net income	(4.9)	(4.3)
Total change in other comprehensive loss	0.2	$ 0.8
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2012 are as follows:
Actuarial loss	5.1
Amount to be amortized into net periodic benefit cost	$ 5.1
Weighted average assumptions used in development of projected benefit obligation
Discount rate	4.29%	4.66%
Foreign Postretirement Benefit Plans, Defined Benefit
Change in projected benefit obligation
Benefit obligation at beginning of year	$ 174.6	$ 157.3
Service cost	1.3	1.8
Interest cost	8.9	8.4
Plan participants' contributions		0.4
Actuarial (gain) loss	(17.5)	19.6
Benefits paid	(5.9)	(5.4)
Projected benefit obligation gain due to plan freeze		(2.7)
Other	(0.6)	(0.5)
Foreign currency translation	(1.2)	(4.3)
Benefit obligation at end of year	159.6	174.6
Accumulated benefit obligation at end of year	153.2	169.6
Change in plan assets
Beginning Balance	115.8	106.0
Actual return on plan assets	2.5	9.9
Employer contribution	8.4	7.8
Plan participants' contributions		0.4
Actuarial gain (loss)	(0.4)	0.3
Benefits paid	(5.9)	(5.4)
Foreign currency translation	(1.1)	(2.1)
Other	(1.1)	(1.1)
Ending Balance	118.2	115.8
Underfunded status at end of year	(41.4)	(58.8)
Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	159.6	174.6
Accumulated benefit obligation	153.2	169.6
Fair value of plan assets	118.2	115.8
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(1.0)	(0.9)
Noncurrent liabilities	(40.4)	(57.9)
Total amount accrued	(41.4)	(58.8)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	39.3	51.7
Prior service cost	1.1	0.7
Net amount recognized	40.4	52.4
Total change in other comprehensive loss attributable to:
Pension benefit losses during the period	10.8	14.6
Reclassification of pension benefit losses to net income	(1.2)	(1.8)
Foreign currency translation		(0.7)
Total change in other comprehensive loss	9.6	$ 12.1
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2012 are as follows:
Actuarial loss	0.7
Prior service cost	0.1
Amount to be amortized into net periodic benefit cost	$ 0.8
Weighted average assumptions used in development of projected benefit obligation
Discount rate	5.46%	5.01%
Rate of compensation increase	3.50%	3.50%

Components of Net Periodic Benefit Cost and Weighted Average Assumptions (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
U.S. Defined Benefit Plans
Components of net periodic benefit cost
Interest cost	$ 4.8	$ 5.1	$ 5.6
Expected return on plan assets	(5.1)	(5.0)	(5.1)
Amortization of actuarial gain	4.9	4.3	3.1
Net periodic benefit cost	4.6	4.4	3.6
Curtailment loss	1.1
Total benefit cost	$ 5.7	$ 4.4	$ 3.6
Weighted average assumptions used in development of net periodic benefit cost
Discount rate	4.66%	5.23%	6.46%
Expected return on plan assets	7.50%	8.00%	8.00%
Foreign Postretirement Benefit Plans, Defined Benefit
Components of net periodic benefit cost
Service cost	$ 1.3	$ 1.8	$ 1.8
Interest cost	8.9	8.4	8.4
Expected return on plan assets	(8.4)	(7.3)	(6.4)
Amortization of actuarial gain	1.2	1.7	2.0
Net periodic benefit cost	3.0	4.6	5.8
Total benefit cost	$ 3.0	$ 4.6	$ 5.8
Weighted average assumptions used in development of net periodic benefit cost
Discount rate	5.01%	5.46%	6.05%
Expected return on plan assets	7.00%	7.10%	7.20%
Rate of compensation increase	3.50%	3.80%	4.10%

Plan Asset Allocations and Expected Future Benefit Payments (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2011 USD ($)
Expected future benefit payments:
2012	$ 2.3
2013	2.5
2014	2.5
2015	2.6
2016	2.6
2017 - 2021	12.1
U.S. Defined Benefit Plans
Plan asset allocations:
Expected company contributions in fiscal 2012	5.1
Expected future benefit payments:
2012	7.0
2013	7.0
2014	7.1
2015	7.2
2016	7.2
2017 - 2021	$ 36.2
U.S. Defined Benefit Plans \| Fiscal Year 2012
Plan asset allocations:
Equity securities	33.00%
Debt securities	67.00%
U.S. Defined Benefit Plans \| Fiscal Year 2011
Plan asset allocations:
Equity securities	36.00%
Debt securities	63.00%
Cash and cash equivalents	1.00%
U.S. Defined Benefit Plans \| Fiscal Year 2010
Plan asset allocations:
Equity securities	53.00%
Debt securities	47.00%
Foreign Postretirement Benefit Plans, Defined Benefit
Plan asset allocations:
Expected company contributions in fiscal 2012	$ 7.9
Expected future benefit payments:
2012	5.9
2013	6.2
2014	6.6
2015	7.4
2016	7.5
2017 - 2021	$ 45.3
Foreign Postretirement Benefit Plans, Defined Benefit \| Fiscal Year 2012
Plan asset allocations:
Equity securities	60.00%
Debt securities	40.00%
Foreign Postretirement Benefit Plans, Defined Benefit \| Fiscal Year 2011
Plan asset allocations:
Equity securities	53.00%
Debt securities	41.00%
Cash and cash equivalents	6.00%
Foreign Postretirement Benefit Plans, Defined Benefit \| Fiscal Year 2010
Plan asset allocations:
Equity securities	56.00%
Debt securities	43.00%
Cash and cash equivalents	1.00%

Fair Value of The Company's Pension Plan Asset (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	$ 74.3	$ 69.7
U.S. Pension \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	0.8	0.6
U.S. Pension \| Common Stock
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets		3.9
U.S. Pension \| Mutual Funds \| Equity Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	26.9	32.7
U.S. Pension \| Mutual Funds \| Fixed Income Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	46.6	32.5
International Pension
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	118.2	115.8
International Pension \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	0.4	0.6
International Pension \| Insurance Contracts
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	6.3	4.1
International Pension \| Mutual Funds \| Equity Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	63.1	65.1
International Pension \| Mutual Funds \| Fixed Income Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	48.4	46.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	74.3	69.7
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Pension \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	0.8	0.6
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Pension \| Common Stock
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets		3.9
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Pension \| Mutual Funds \| Equity Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	26.9	32.7
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Pension \| Mutual Funds \| Fixed Income Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	46.6	32.5
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Pension
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	0.4	0.6
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Pension \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	0.4	0.6
Significant Other Observable Inputs (Level 2) \| International Pension
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	114.1	111.1
Significant Other Observable Inputs (Level 2) \| International Pension \| Insurance Contracts
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	2.6
Significant Other Observable Inputs (Level 2) \| International Pension \| Mutual Funds \| Equity Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	63.1	65.1
Significant Other Observable Inputs (Level 2) \| International Pension \| Mutual Funds \| Fixed Income Funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	48.4	46.0
Unobservable Inputs (Level 3) \| Insurance Contracts
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	3.7	4.1	$ 3.9
Unobservable Inputs (Level 3) \| International Pension
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	3.7	4.1
Unobservable Inputs (Level 3) \| International Pension \| Insurance Contracts
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Assets	$ 3.7	$ 4.1

Summary of Changes in the Fair Value of The Company's Level 3 Pension Plan Assets (Detail) - Unobservable Inputs (Level 3) - Insurance Contracts - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Defined Benefit Plan Disclosure [Line Items]
Beginning Balance	$ 4.1	$ 3.9
Realized gain on plan assets	0.2	0.2
Unrealized gain on plan assets	(0.4)	0.3
Foreign currency translation	(0.1)	(0.3)
Purchases, sales, issuances and settlements (net)	(0.1)
Ending Balance	$ 3.7	$ 4.1

- Definition

Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

+ References + Details

ASSOCIATE MEDICAL BENEFITS - Additional Information (Detail) $ in Millions	6 Months Ended	12 Months Ended
	Apr. 30, 2010 USD ($)	Sep. 30, 2011 USD ($) Year	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)	Sep. 30, 2008 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Deferred actuarial gain for past service		$ 0.4
Amortization of the actuarial gain and reduction of service and interest costs served		$ 1.1		$ 0.5	$ 0.6
Assumption of health care cost		7.25%
Percentage of decrease per year to ultimate trend		0.25%
Ultimate trend in 2015		5.00%
Impact of 1 percent Discount Rate increase on health cost trend		$ 1.0
Impact of 1 percent Discount Rate decrease on health cost trend		1.2
Company self insurance per occurrence per individual		0.3
Self-insurance cost of medical benefit		27.9	$ 27.6	$ 27.8
Tax expense to reduce deferred tax asset	$ 1.9
Postretirement Medical Benefits
Defined Benefit Plan Disclosure [Line Items]
Curtailment loss		$ 1.1
U.S. Pension \| Postretirement Medical Benefits
Defined Benefit Plan Disclosure [Line Items]
Latest date hired to be eligible		01-01-1998
Minimum retirement age to eligible \| Year		55
Number of minimum service for eligibility		10 years

Retiree Medical Plan for Domestic Associates (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$ (112.1)	$ (128.5)
U.S. Defined Benefit Plans
Change in Accumulated Plan Benefit Obligation (APBO)
Benefit obligation at beginning of year	106.6	101.5
Interest cost	4.8	5.1
Actuarial (gain) loss	3.5	6.4
Curtailment loss	1.2
Benefits paid	(6.5)	(6.4)
Benefit obligation at end of year	109.6	106.6
Change in plan assets
Beginning Balance	69.7	64.2
Employer contribution	7.6	5.7
Benefits paid	(6.5)	(6.4)
Ending Balance	74.3	69.7
Unfunded status at end of year	(35.3)	(36.9)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(0.2)	(0.2)
Noncurrent liabilities	(35.1)	(36.7)
Total amount accrued	(35.3)	(36.9)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	(49.6)	(49.4)
Total change in other comprehensive loss attributable to:
Benefit losses during the period	5.1	5.1
Reclassification of benefit gains to net income	(4.9)	(4.3)
Total change in other comprehensive loss	$ 0.2	$ 0.8
Discount rate used in development of APBO	4.29%	4.66%
U.S. Defined Benefit Plans \| Postretirement Medical Benefits
Change in Accumulated Plan Benefit Obligation (APBO)
Benefit obligation at beginning of year	$ 31.7	$ 31.0
Service cost	0.5	0.5
Interest cost	1.6	1.7
Plan participants' contributions	0.9	0.9
Actuarial (gain) loss	1.9	0.5
Curtailment loss	1.1
Benefits paid	(3.3)	(2.9)
Benefit obligation at end of year	34.4	31.7
Change in plan assets
Beginning Balance
Employer contribution	2.7	2.4
Plan participants' contributions	0.9	0.9
Benefits paid	(3.6)	(3.3)
Ending Balance
Unfunded status at end of year	(34.4)	(31.7)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(2.3)	(2.1)
Noncurrent liabilities	(32.1)	(29.6)
Total amount accrued	(34.4)	(31.7)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	3.4	1.4
Total change in other comprehensive loss attributable to:
Benefit losses during the period	2.0	0.6
Reclassification of benefit gains to net income
Total change in other comprehensive loss	$ 2.0	$ 0.6
Discount rate used in development of APBO	4.66%	4.91%

Retiree Medical Plan for Domestic Associates (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
U.S. Defined Benefit Plans \| Postretirement Medical Benefits
Defined Benefit Plan Disclosure [Line Items]
Benefits paid,federal subsidy	$ 0.3	$ 0.3

Components of Net Periodic Benefit Cost and Discount Rate Used In Development of Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Postretirement Medical Benefits
Components of net periodic benefit cost
Curtailment loss	$ (1.1)
U.S. Defined Benefit Plans
Components of net periodic benefit cost
Interest cost	4.8	$ 5.1	$ 5.6
Curtailment loss	1.1
Amortization of actuarial gain	4.9	4.3	3.1
Total benefit cost	$ 5.7	$ 4.4	$ 3.6
Discount rate used in development of net periodic benefit cost	4.66%	5.23%	6.46%
U.S. Defined Benefit Plans \| Postretirement Medical Benefits
Components of net periodic benefit cost
Service cost	$ 0.5	$ 0.5	$ 0.4
Interest cost	1.6	1.7	1.9
Curtailment loss	1.1
Amortization of actuarial gain			(0.2)
Total benefit cost	$ 3.2	$ 2.2	$ 2.1
Discount rate used in development of net periodic benefit cost	4.91%	5.50%	7.54%

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

+ References

+ Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

+ Details

Expected Benefit Payments Under the Plan By The Company and Retirees (Detail) $ in Millions	Sep. 30, 2011 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2012	$ 2.3
Net company payments - 2013	2.5
Net company payments - 2014	2.5
Net company payments - 2015	2.6
Net company payments - 2016	2.6
Net company payments - 2017 - 2021	12.1
Other Postretirement Benefit Plans, Gross Payment
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2012	3.7
Net company payments - 2013	4.2
Net company payments - 2014	4.5
Net company payments - 2015	4.9
Net company payments - 2016	5.2
Net company payments - 2017 - 2021	30.0
Retiree Contribution
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2012	(1.1)
Net company payments - 2013	(1.3)
Net company payments - 2014	(1.6)
Net company payments - 2015	(1.9)
Net company payments - 2016	(2.1)
Net company payments - 2017 - 2021	(14.7)
Medicare Part D Subsidy
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2012	(0.3)
Net company payments - 2013	(0.4)
Net company payments - 2014	(0.4)
Net company payments - 2015	(0.4)
Net company payments - 2016	(0.5)
Net company payments - 2017 - 2021	$ (3.2)

Components of Long-Term Debt (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Debt Instrument [Line Items]
Long-term debt	$ 795.0	$ 631.7
Less current portions	3.2	195.0
Long term debt, non current	791.8	436.7
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Long-term debt	387.2	111.7
Credit Facilities \| Term loans
Debt Instrument [Line Items]
Long-term debt		302.4
Senior Notes - 7.25%
Debt Instrument [Line Items]
Long-term debt	200.0	200.0
Senior Notes - 6.625%
Debt Instrument [Line Items]
Long-term debt	200.0
Foreign Borrowings (Local Facilities and Term Loans)
Debt Instrument [Line Items]
Long-term debt	0.4
Contingent consideration
Debt Instrument [Line Items]
Long-term debt	0.3	10.9
Other debt
Debt Instrument [Line Items]
Long-term debt	$ 7.1	$ 6.7

Components of Long-Term Debt (Parenthetical) (Detail)	Sep. 30, 2011	Sep. 30, 2010
Senior Notes - 7.25%
Debt Instrument [Line Items]
Interest rate	7.25%	7.25%
Senior Notes - 6.625%
Debt Instrument [Line Items]
Interest rate	6.625%	6.625%

Company's Debt Matures in Next Fiscal Years (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Long Term Debt Maturities Repayments Of Principal [Line Items]
2012	$ 3.2
2013	1.1
2014	0.5
2015	0.5
2016	387.7
Thereafter	402.0
Long-term debt	$ 795.0	$ 631.7

DEBT - Additional Information (Detail) - USD ($)	1 Months Ended			3 Months Ended	12 Months Ended
DEBT - Additional Information (Detail) - USD ($)	Jun. 30, 2011	Dec. 16, 2010	Jan. 14, 2010	Jun. 27, 2009	Sep. 30, 2011	Sep. 30, 2010
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity	$ 1,700,000,000
Leverage ratio					1.98
Basis points in addition to LIBOR applicable to borrowed currencies					2.00%
Aggregate face amount of letters of credit outstanding					$ 30,400,000
Senior secured credit facilities, available borrowing capacity					$ 1,300,000,000
Debt, covenant compliance					The Company was in compliance with the terms of all debt covenants at September 30, 2011
Interest coverage ratio					7.47
Debt, weighted average interest rate					5.90%	4.70%
Fiscal Years Through 2013
Debt Disclosure [Line Items]
Restricted payment limitation					$ 125,000,000
Beginning Fiscal Year 2014
Debt Disclosure [Line Items]
Restricted payment limitation					150,000,000
Letter of Credit
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity					75,000,000
Senior Notes - 7.25%
Debt Disclosure [Line Items]
Face amount of debt			$ 200,000,000
Debt, discount percentage			99.254%
Debt, yield to maturity rate			7.375%
Debt, first required interest payment date			Jul. 15, 2010
Debt, interest payment dates			The 7.25% Senior Notes have interest payment dates of January 15 and July 15 of each year, which began on July 15, 2010
Debt, covenant restriction			The 7.25% Senior Notes contain usual and customary incurrence-based covenants, which include, but are not limited to, restrictions on the incurrence of additional indebtedness, the incurrence of liens and the issuance of certain preferred shares, and the making of certain distributions, investments and other restricted payments, as well as other usual and customary covenants, which include, but are not limited to, restrictions on sale and leaseback transactions, restrictions on purchases or redemptions of Scotts Miracle-Gro stock and prepayments of subordinated debt, limitations on asset sales and restrictions on transactions with affiliates.
Debt, maturity date			Jan. 15, 2018
Long-term debt, fair value					206,000,000
Senior Notes - 6.625%
Debt Disclosure [Line Items]
Proceed from issuance of unsecured debt		$ 200,000,000
Debt, first required interest payment date		Jun. 15, 2011
Debt, interest payment dates		The 6.625% Senior Notes have interest payment dates of June 15 and December 15 of each year, which began on June 15, 2011
Debt, covenant restriction		The 6.625% Senior Notes contain usual and customary incurrence-based covenants, as well as other usual and customary covenants, substantially similar to those contained in the 7.25% Senior Notes.
Debt, maturity date		Dec. 15, 2020
Long-term debt, fair value					198,100,000
Interest rate swap agreements
Debt Disclosure [Line Items]
Notional amount of interest rate derivatives					$ 900,000,000
Minimum
Debt Disclosure [Line Items]
Leverage ratio					2.50
Interest coverage ratio					3.50
Maximum
Debt Disclosure [Line Items]
Leverage ratio					3.50
Term loans
Debt Disclosure [Line Items]
Debt, maturity period	5 years
Debt, previous maximum borrowing capacity	$ 560,000,000
Revolving loans
Debt Disclosure [Line Items]
Debt, previous maximum borrowing capacity	1,590,000,000
Debt, additional maximum borrowing capacity with restrictions	$ 450,000,000
Expiration date	2012-02
Master Accounts Receivable Purchase Agreement
Debt Disclosure [Line Items]
Agreement entry date					Sep. 21, 2011
Stated termination date					Sep. 21, 2012
Receivables purchase agreement capacity				$ 80,000,000	$ 325,000,000
Interest rate paid, over LIBOR				1.25%	1.05%
Collateralized short-term debt					$ 0
Master Accounts Receivable Purchase Agreement \| Minimum
Debt Disclosure [Line Items]
Receivables purchase agreement capacity					120,000,000
Master Accounts Receivable Purchase Agreement \| Maximum
Debt Disclosure [Line Items]
Receivables purchase agreement capacity					$ 250,000,000

Notional Amount, Effective Date, Expiration Date and Rate of Interest Rate Swap Agreements (Detail) - Interest rate swap agreements
$ in Millions

12 Months Ended

Sep. 30, 2011

USD ($)

Derivative [Line Items]

NOTIONAL AMOUNT

$ 900

Group 1

Derivative [Line Items]

NOTIONAL AMOUNT

$ 200

EFFECTIVE DATE

Feb. 14, 2007

^[1]

EXPIRATION DATE

Feb. 14, 2012

FIXED RATE

5.20%

Group 2

Derivative [Line Items]

NOTIONAL AMOUNT

$ 50

EFFECTIVE DATE

Feb. 14, 2012

^[1]

EXPIRATION DATE

Feb. 14, 2016

FIXED RATE

3.78%

Group 3

Derivative [Line Items]

NOTIONAL AMOUNT

$ 150

^[2]

EFFECTIVE DATE

Feb. 07, 2012

^[1]

EXPIRATION DATE

May 07, 2016

FIXED RATE

2.42%

Group 4

Derivative [Line Items]

NOTIONAL AMOUNT

$ 150

^[3]

EFFECTIVE DATE

Nov. 16, 2009

^[1]

EXPIRATION DATE

May 16, 2016

FIXED RATE

3.26%

Group 5

Derivative [Line Items]

NOTIONAL AMOUNT

$ 50

^[2]

EFFECTIVE DATE

Feb. 16, 2010

^[1]

EXPIRATION DATE

May 16, 2016

FIXED RATE

3.05%

Group 6

Derivative [Line Items]

NOTIONAL AMOUNT

$ 100

^[2]

EFFECTIVE DATE

Dec. 21, 2012

^[1]

EXPIRATION DATE

May 23, 2016

FIXED RATE

2.40%

Group 7

Derivative [Line Items]

NOTIONAL AMOUNT

$ 150

^[3]

EFFECTIVE DATE

Dec. 20, 2011

^[1]

EXPIRATION DATE

Jun. 20, 2016

FIXED RATE

2.61%

Group 8

Derivative [Line Items]

NOTIONAL AMOUNT

$ 50

^[4]

EFFECTIVE DATE

Dec. 06, 2012

^[1]

EXPIRATION DATE

Sep. 06, 2017

FIXED RATE

2.96%

[1]	The effective date refers to the date on which interest payments were, or will be, first hedged by the applicable swap agreement.
[2]	Interest payments made during the three-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.
[3]	Interest payments made during the six-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.
[4]	Interest payments made during the nine-month period of each year that begins with the month and day of the effective date are hedged by the swap agreement.

Estimated Fair Values The Company's Debt Instruments (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Carrying Amount	$ 387.2	$ 111.7
Fair Value	387.2	111.7
Credit Facilities \| Term loans
Debt Instrument [Line Items]
Carrying Amount		302.4
Fair Value		302.4
Senior Notes - 7.25%
Debt Instrument [Line Items]
Carrying Amount	200.0	200.0
Fair Value	206.0	211.0
Senior Notes - 6.625%
Debt Instrument [Line Items]
Carrying Amount	200.0
Fair Value	198.1
Contingent consideration
Debt Instrument [Line Items]
Carrying Amount		10.9
Fair Value		10.9
Other debt
Debt Instrument [Line Items]
Carrying Amount	7.1	6.7
Fair Value	$ 7.1	$ 6.7

Authorized and Issued Capital Shares (Detail) - shares shares in Millions	Sep. 30, 2011	Sep. 30, 2010
Preferred shares, no par value:
Authorized	0.2	0.2
Issued	0.0	0.0
Common shares, no par value, $.01 stated value per share
Authorized	100.0	100.0
Issued	68.1	68.1

Authorized and Issued Capital Shares (Parenthetical) (Detail) - $ / shares	Sep. 30, 2011	Sep. 30, 2010
Stockholders Equity Note [Line Items]
Common stock, stated value per share	$ 0.01	$ 0.01

SHAREHOLDERS' EQUITY - Additional Information (Detail) shares in Millions, $ in Millions	1 Months Ended	12 Months Ended			14 Months Ended
	Aug. 31, 2011 USD ($) Year	Sep. 30, 2011 USD ($) Year shares	Sep. 30, 2010 USD ($) shares	Sep. 30, 2009 USD ($)	Sep. 30, 2011 USD ($) shares	May 04, 2011 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock repurchase authorized amount	$ 500.0
Share repurchase authorization expire \| Year	4
Share repurchases authorization expiration	09-30-2014
Additional shares authorized repurchase						$ 200.0
Total repurchase amount		$ 700.0
Number of common shares repurchased \| shares		6.9			7.4
Value of common shares repurchased to be held in treasury					$ 383.7
Stock issued under employee purchase plan \| shares		1.2	1.1
Expected term of fair value of grant \| Year		10
Total unrecognized compensation cost related to non-vested share-based awards		$ 11.9			$ 11.9
Expected weighted average period for unrecognized compensation cost \| Year		1.9
Tax benefit realized from tax deduction associated with exercise of stock option		$ 14.2
Intrinsic value of stock options exercised		22.4	$ 25.9	$ 16.1
Cash received from the exercise of stock options		$ 31.5	22.5	14.8
Common share available for issue under share-based plan \| shares		18.0			18.0
Common shares were available to underlie the grant of new share-based award \| shares		0.7			0.7
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of share-based payment award vested		$ 4.6	5.2	4.4
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of share-based payment award vested		$ 0.6	$ 0.4	$ 0.2
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated share based award forfeited		15.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated share based award forfeited		10.00%
Principal Owner
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ownership of outstanding common shares		30.00%			30.00%
Condition for ownership of voting stock		50.00%			50.00%
Miracle-Gro \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ownership of outstanding common shares		49.00%			49.00%

Share-Based Compensation Awards Granted (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	579,809	660,007	1,177,043
Aggregate fair value at grant dates	$ 13.8	$ 16.9	$ 16.7
Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	429,700	367,600	701,100
Employees \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted			243,400
Employees \| Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	65,939	259,353	199,262
Employees \| Performance Based Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted		4,200
Employees \| Performance Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	53,874
Board of Directors Chairman \| Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	30,296	28,854	33,281

Total Share-Based Compensation Recognized (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 16.0	$ 16.4	$ 14.5
Tax benefit recognized	$ 6.2	$ 6.3	$ 5.6

Aggregate Stock Option and SARs Activity (Detail) - Stock Option Program and Stock Appreciation Right Program (SARs) shares in Millions	12 Months Ended
	Sep. 30, 2011 $ / shares shares
Number of Options/SARs
Beginning balance \| shares	4.6
Granted \| shares	0.4
Exercised \| shares	(1.0)
Forfeited \| shares	(0.2)
Ending balance \| shares	3.8
Exercisable \| shares	2.5
Weighted Average Exercise Price
Beginning balance \| $ / shares	$ 31.74
Granted \| $ / shares	51.73
Exercised \| $ / shares	32.72
Forfeited \| $ / shares	37.70
Ending balance \| $ / shares	33.47
Exercisable \| $ / shares	$ 31.26

Summary of Certain Information Pertaining to Stock Option and SAR Awards Outstanding and Exercisable (Detail) shares in Millions	12 Months Ended
	Sep. 30, 2011 Year $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
No. of options/ SARs \| shares	3.8
WTD. Avg. Remaining Life \| Year	5.04
WTD. Avg. Exercise Price	$ 33.47
No. of Options/ SARS \| shares	2.5
Awards Exercisable WTD. Avg. Remaining Life \| Year	3.62
WTD. Avg. Exercise Price	$ 31.26
Range 1
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	16.80
Range of Exercise Price, maximum	$ 19.82
No. of options/ SARs \| shares	0.2
WTD. Avg. Remaining Life \| Year	0.07
WTD. Avg. Exercise Price	$ 16.92
No. of Options/ SARS \| shares	0.2
Awards Exercisable WTD. Avg. Remaining Life \| Year	0.07
WTD. Avg. Exercise Price	$ 16.92
Range 2
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	20.12
Range of Exercise Price, maximum	$ 21.65
No. of options/ SARs \| shares	0.8
WTD. Avg. Remaining Life \| Year	4.55
WTD. Avg. Exercise Price	$ 21.45
No. of Options/ SARS \| shares	0.3
Awards Exercisable WTD. Avg. Remaining Life \| Year	1.41
WTD. Avg. Exercise Price	$ 21.20
Range 3
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	24.45
Range of Exercise Price, maximum	$ 28.72
No. of options/ SARs \| shares	0.4
WTD. Avg. Remaining Life \| Year	2.41
WTD. Avg. Exercise Price	$ 25.74
No. of Options/ SARS \| shares	0.4
Awards Exercisable WTD. Avg. Remaining Life \| Year	2.41
WTD. Avg. Exercise Price	$ 25.74
Range 4
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	29.01
Range of Exercise Price, maximum	$ 31.62
No. of options/ SARs \| shares	0.3
WTD. Avg. Remaining Life \| Year	3.37
WTD. Avg. Exercise Price	$ 29.17
No. of Options/ SARS \| shares	0.3
Awards Exercisable WTD. Avg. Remaining Life \| Year	3.23
WTD. Avg. Exercise Price	$ 29.12
Range 5
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	33.25
Range of Exercise Price, maximum	$ 37.48
No. of options/ SARs \| shares	0.3
WTD. Avg. Remaining Life \| Year	4.09
WTD. Avg. Exercise Price	$ 35.87
No. of Options/ SARS \| shares	0.3
Awards Exercisable WTD. Avg. Remaining Life \| Year	4.09
WTD. Avg. Exercise Price	$ 35.87
Range 6
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	37.89
Range of Exercise Price, maximum	$ 38.90
No. of options/ SARs \| shares	0.9
WTD. Avg. Remaining Life \| Year	5.61
WTD. Avg. Exercise Price	$ 38.59
No. of Options/ SARS \| shares	0.9
Awards Exercisable WTD. Avg. Remaining Life \| Year	5.61
WTD. Avg. Exercise Price	$ 38.59
Range 7
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	40.81
Range of Exercise Price, maximum	$ 51.73
No. of options/ SARs \| shares	0.9
WTD. Avg. Remaining Life \| Year	7.95
WTD. Avg. Exercise Price	$ 46.74
No. of Options/ SARS \| shares	0.1
Awards Exercisable WTD. Avg. Remaining Life \| Year	4.64
WTD. Avg. Exercise Price	$ 41.59

The Intrinsic Value of Stock Option and SAR Awards Outstanding and Exercisable (Detail) - Stock Option Program and Stock Appreciation Right Program (SARs) $ in Millions	Sep. 30, 2011 USD ($)
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding	$ 45.4
Exercisable	$ 33.4

The Weighted Average Assumptions for Awards Granted (Detail)	12 Months Ended
	Sep. 30, 2011 Year $ / shares	Sep. 30, 2010 Year $ / shares	Sep. 30, 2009 Year $ / shares
Share based Compensation Arrangement by Share based Payment Award, Fair Value Assumptions, Method Used [Line Items]
Expected market price volatility	31.90%	32.10%	45.30%
Risk-free interest rates	2.40%	2.80%	3.00%
Expected dividend yield	1.90%	1.20%	2.30%
Expected life of stock options in years \| Year	5.97	6.00	5.93
Estimated weighted-average fair value per stock option \| $ / shares	$ 14.06	$ 12.90	$ 7.93

Restricted Share-Based Award Activity (Including Restricted Stock, Restricted Stock Units and Deferred Stock Units) (Detail) - Restricted Stock, Restricted Stock Units and Deferred Stock Units - $ / shares	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Number of Shares
Beginning Balance	840,426	707,949	371,836
Granted	96,235	288,207	483,843
Vested	(136,355)	(129,130)	(114,730)
Forfeited	(103,400)	(26,600)	(33,000)
Ending Balance	696,906	840,426	707,949
Weighted Average Grant Date Fair Value
Beginning Balance	$ 33.52	$ 31.32	$ 43.91
Granted	51.99	41.53	23.88
Vested	38.44	41.15	39.33
Forfeited	32.76	27.24	36.27
Ending Balance	$ 35.22	$ 33.52	$ 31.32

Performance-Based Award Activity (Detail) - Performance Based Units - $ / shares	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Number of units
Beginning Balance	24,200	30,000	40,000
Granted	53,874	4,200
Vested	(35,774)	(10,000)	(5,038)
Forfeited			(4,962)
Ending Balance	42,300	24,200	30,000
Weighted Average Grant Date Fair Value per Unit
Beginning Balance	$ 29.85	$ 27.98	$ 27.98
Granted	51.91	38.76
Vested	32.57	27.98	27.98
Forfeited			27.98
Ending Balance	$ 51.73	$ 29.85	$ 27.98

EARNINGS (LOSS) PER COMMON SHARE - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of common shares covered by out-of-the-money stock options	0.2	0.2	2.3

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Information to Calculate Basic and Diluted Earnings (Loss) Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Earnings Per Share Disclosure [Line Items]
Income from continuing operations	$ (71.7)	$ 111.7	$ 148.6	$ (66.7)	$ (33.1)	$ 169.5	$ 114.2	$ (50.1)	$ 121.9	$ 200.5	$ 132.6
Income from discontinued operations	18.3	(0.1)	29.0	(1.2)	0.5	6.4	4.3	(7.6)	46.0	3.6	20.7
Net income	$ (53.4)	$ 111.6	$ 177.6	$ (67.9)	$ (32.6)	$ 175.9	$ 118.5	$ (57.7)	$ 167.9	$ 204.1	$ 153.3
BASIC EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period	62.0	64.5	65.8	66.3	66.5	66.5	66.2	65.9	64.7	66.3	65.0
Income from continuing operations	$ (1.16)	$ 1.73	$ 2.26	$ (1.00)	$ (0.50)	$ 2.55	$ 1.72	$ (0.76)	$ 1.88	$ 3.03	$ 2.04
Income from discontinued operations	0.30		0.44	(0.02)	0.01	0.10	0.07	(0.12)	0.72	0.05	0.32
Basic net income per common share	$ (0.86)	$ 1.73	$ 2.70	$ (1.02)	$ (0.49)	$ 2.65	$ 1.79	$ (0.88)	$ 2.60	$ 3.08	$ 2.36
DILUTED EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period	62.0	64.5	65.8	66.3	66.5	66.5	66.2	65.9	64.7	66.3	65.0
Dilutive potential common shares									1.5	1.3	1.1
Weighted-average number of common shares outstanding and dilutive potential common shares	62.0	66.2	67.6	66.3	66.5	67.9	67.4	65.9	66.2	67.6	66.1
Income from continuing operations	$ (1.16)	$ 1.69	$ 2.20	$ (1.00)	$ (0.50)	$ 2.50	$ 1.69	$ (0.76)	$ 1.84	$ 2.97	$ 2.01
Income from discontinued operations	0.30		0.43	(0.02)	0.01	0.09	0.07	(0.12)	0.70	0.05	0.31
Diluted net income per common share	$ (0.86)	$ 1.69	$ 2.63	$ (1.02)	$ (0.49)	$ 2.59	$ 1.76	$ (0.88)	$ 2.54	$ 3.02	$ 2.32

Provision (Benefit) For Income Taxes Allocated to Continuing Operation (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Current:
Federal	$ 57.3	$ 83.9	$ 52.7
State	7.4	7.3	3.3
Foreign	5.4	6.3	5.1
Total Current	70.1	97.5	61.1
Deferred:
Federal	2.2	20.0	13.4
State	(0.1)	1.3	1.0
Foreign	0.7	0.6
Total Deferred	2.8	21.9	14.4
Provision for income taxes	$ 72.9	$ 119.4	$ 75.5

The Domestic and Foreign Components of Income From Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Income Taxes [Line Items]
Domestic	$ 177.9	$ 307.8	$ 201.8
Foreign	16.9	12.1	6.3
Income from continuing operations before income taxes	$ 194.8	$ 319.9	$ 208.1

Reconciliation of The Federal Corporate Income Tax Rate and The Effective Tax Rate (Detail)	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Investments, Owned, Federal Income Tax Note [Line Items]
Statutory income tax rate	35.00%	35.00%	35.00%
Effect of foreign operations	(0.40%)	(0.20%)	(0.30%)
State taxes, net of federal benefit	2.80%	2.70%	2.10%
Change in state NOL and credit carryforwards	(0.10%)	0.10%
Research & Development tax credit	(0.20%)		(0.50%)
Effect of goodwill impairment and other permanent differences		(0.60%)	(0.80%)
Resolution of prior tax contingencies	0.80%	0.30%	1.00%
Other	(0.50%)		(0.20%)
Effective income tax rate	37.40%	37.30%	36.30%

Components of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
DEFERRED TAX ASSETS
Inventories	$ 18.3	$ 14.6
Accrued liabilities	70.3	68.0
Postretirement benefits	40.7	47.6
Accounts receivable	10.8	9.3
State NOL carryovers	1.6	4.2
Foreign NOL carryovers	42.7	40.9
Foreign tax credit carryovers	7.8
Interest rate swaps	10.3	9.0
Other	5.7	3.9
Gross deferred tax assets	208.2	197.5
Valuation allowance	(44.3)	(42.3)
Total deferred tax assets	163.9	155.2
DEFERRED TAX LIABILITIES
Property, plant and equipment	(60.6)	(54.3)
Intangible assets	(74.5)	(79.1)
Other	(5.9)	(6.2)
Total deferred tax liabilities	(141.0)	(139.6)
Net deferred tax asset	$ 22.9	$ 15.6

Net Current and Non-Current Components of Deferred Income Taxes Recognized in the Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Deferred Tax Liability Not Recognized [Line Items]
Net current deferred tax assets	$ 88.1	$ 77.1
Net non-current deferred tax liabilities	(65.2)	(60.6)
Net deferred tax asset	22.9	15.6
Prepaid and other assets
Deferred Tax Liability Not Recognized [Line Items]
Net current deferred tax assets	88.1	77.1
Assets held for sale
Deferred Tax Liability Not Recognized [Line Items]
Net current deferred tax assets		1.5
Net non-current deferred tax liabilities		(2.4)
Other Liabilities
Deferred Tax Liability Not Recognized [Line Items]
Net non-current deferred tax liabilities	$ (65.2)	$ (60.6)

- Definition

The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference. An unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward is presented as a reduction of the related deferred tax asset.

+ References + Details

- Definition

Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise separates deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference.

+ References + Details

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009	Sep. 30, 2008
Investments, Owned, Federal Income Tax Note [Line Items]
Valuation allowance	$ 44.3	$ 42.3
Foreign net operating losses on foreign disregarded entities	152.8
Statutory tax benefit of net operating loss carryovers and related valuation allowances	41.5	39.6
Tax benefit associated with losses	1.2	1.3
Tax benefits associated with state tax credits	0.5	0.5
Deferred tax on unremitted earnings	110.0
Gross unrecognized tax benefits	8.9	7.8	$ 6.2	$ 7.2
Unrecognized tax benefits that would have an impact on the effective tax rate	7.3	6.4	6.4
Unrecognized tax benefits accrued payment of interest	1.6	1.3	1.2
Unrecognized tax benefits accrued payment of penalties	0.7	0.7	0.6
Recognized benefit related to tax interest and penalties	0.4
Foreign net operating losses	42.7	40.9
State net operating losses carryforward	25.8
Deferred tax asset associated with capital loss	1.2
Cash and cash equivalents	$ 130.9	88.1	$ 70.6	$ 83.7
Amount recognized as tax benefit that likelihood of being realized upon settlement	50.00%
Foreign tax credit carryovers	$ 7.8
Foreign tax credit carryover period	10 years
Smith and Hawken
Investments, Owned, Federal Income Tax Note [Line Items]
State net operating losses carryforward	$ 0.4	1.4
Turf-Seed (Europe) Limited
Investments, Owned, Federal Income Tax Note [Line Items]
Investment in the stock of Turf-Seed Europe	3.3
Other Controlled Companies
Investments, Owned, Federal Income Tax Note [Line Items]
Foreign net operating losses	$ 4.7
U.S. state and local tax authorities
Investments, Owned, Federal Income Tax Note [Line Items]
State net operating losses carryforward period, minimum	5 years
State net operating losses carryforward period, maximum	20 years
Foreign Country
Investments, Owned, Federal Income Tax Note [Line Items]
Cash and cash equivalents	$ 121.1	$ 78.0
German audit
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	2004 through 2008
German audit \| Minimum
Investments, Owned, Federal Income Tax Note [Line Items]
Tax period under investigation	2004
German audit \| Maximum
Investments, Owned, Federal Income Tax Note [Line Items]
Tax period under investigation	2008
U.S. state and local audits
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	1997 through 2008
U.S. state and local audits \| Minimum
Investments, Owned, Federal Income Tax Note [Line Items]
Tax period under investigation	1997
U.S. state and local audits \| Maximum
Investments, Owned, Federal Income Tax Note [Line Items]
Tax period under investigation	2008

Reconciliation of the Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance at beginning of year	$ 7.8	$ 6.2	$ 7.2
Additions for tax positions of the current year	1.1	2.1	0.5
Additions for tax positions of prior years	1.9	2.4	1.1
Reductions for tax positions of the current year		(0.8)	(0.1)
Reductions for tax positions of prior years	(1.2)	(1.3)	(0.7)
Settlements with tax authorities	(0.6)		(0.3)
Expiration of statutes of limitation	(0.1)	(0.8)	(1.5)
Balance at end of year	$ 8.9	$ 7.8	$ 6.2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Interest rate swap agreements
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Notional amount of outstanding interest rate derivatives	$ 900.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Notional amount of outstanding foreign currency derivatives	217.9	$ 209.9
Fair value of outstanding derivatives liability	2.7	(6.6)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Notional amount of outstanding interest rate derivatives	900.0	$ 450.0
Interest rate loss amount expected to be reclassified to earnings during the next 12 months	6.6
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Urea
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Price risk gain (loss) amount expected to be reclassified to earnings during the next 12 months	1.1
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Diesel
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Price risk gain (loss) amount expected to be reclassified to earnings during the next 12 months	$ 0.2

Outstanding Commodity Contracts that Hedge Forecasted Purchases (Detail)	Sep. 30, 2011 gal ton	Sep. 30, 2010 gal ton
Urea
Derivative [Line Items]
Outstanding commodity contracts \| ton	4,500	62,000
Diesel
Derivative [Line Items]
Outstanding commodity contracts \| gal	3,955,000	420,000

Fair Values of the Company's Derivative Instruments (Detail) - USD ($)
$ in Millions

Sep. 30, 2011

Sep. 30, 2010

Derivatives, Fair Value [Line Items]

Total derivatives instruments

$ (26.1)

$ (29.3)

DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS

Derivatives, Fair Value [Line Items]

Total derivatives instruments

(28.3)

(22.7)

DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS | Interest rate swap agreements | Other current liabilities

Derivatives, Fair Value [Line Items]

Derivative liability

(10.7)

(12.1)

DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS | Interest rate swap agreements | Other Liabilities

Derivatives, Fair Value [Line Items]

Derivative liability

(17.4)

(12.5)

DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS | Commodity hedging instruments | Other current liabilities

Derivatives, Fair Value [Line Items]

Derivative liability

(0.3)

DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS | Commodity hedging instruments | Prepaid and other assets

Derivatives, Fair Value [Line Items]

Derivative asset

0.1

1.9

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS

Derivatives, Fair Value [Line Items]

Total derivatives instruments

^[1]

2.2

(6.6)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS | Commodity hedging instruments | Other current liabilities

Derivatives, Fair Value [Line Items]

Derivative liability

^[1]

(0.5)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS | Foreign currency swap contracts | Other current liabilities

Derivatives, Fair Value [Line Items]

Derivative liability

^[1]

$ (6.6)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS | Foreign currency swap contracts | Prepaid and other assets

Derivatives, Fair Value [Line Items]

Derivative asset

^[1]

$ 2.7

[1]	See discussion above for additional information regarding the Company's purpose for entering into derivatives not designated as hedging instruments and its overall risk management strategy.

Effect of Derivative Instruments on OCI and the Condensed, Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in AOCI	$ (13.0)	$ (14.8)
Amount of (Loss) Reclassified From AOCI Into Earnings	(10.0)	(19.4)
Cash Flow Hedging \| Interest rate swap agreements
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in AOCI	(14.5)	(17.6)
Cash Flow Hedging \| Interest rate swap agreements \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Reclassified From AOCI Into Earnings	(12.6)	(17.1)
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in AOCI	1.5	2.8
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Reclassified From AOCI Into Earnings	2.6	(2.3)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Recognized in Earnings	7.6	(15.1)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Recognized in Earnings	1.5	(0.7)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Recognized in Earnings	$ 6.1	$ (14.4)

Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 83.6
Other	6.3	$ 6.5
Total assets	92.7	8.4
Total liabilities	(28.9)	(31.2)
Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.1	1.9
Derivative liabilities	(0.8)
Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	(28.1)	(24.6)
Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	2.7
Derivative liabilities		(6.6)
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	83.6
Other	6.3	6.5
Total assets	89.9	6.5
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	2.8	1.9
Total liabilities	(28.9)	(31.2)
Significant Other Observable Inputs (Level 2) \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.1	1.9
Derivative liabilities	(0.8)
Significant Other Observable Inputs (Level 2) \| Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	(28.1)	(24.6)
Significant Other Observable Inputs (Level 2) \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	$ 2.7
Derivative liabilities		$ (6.6)

Non-Financial Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Total Losses	$ 31.8	$ 18.5	$ 5.1
Trade Names
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Total Losses	2.3	18.5
Unobservable Inputs (Level 3) \| Trade Names
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Other tradenames	2.9	$ 257.2
Wild Bird Food
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Total Losses	26.1
Wild Bird Food \| Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Assets	4.8
Turf-Seed (Europe) Limited
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Total Losses	6.5
Turf-Seed (Europe) Limited \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Investment
Turf-Seed (Europe) Limited \| Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Investment
Turf-Seed (Europe) Limited \| Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Investment

FAIR VALUE MEASUREMENTS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Sep. 30, 2011	Sep. 30, 2010
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment charges			$ 34.9
Impairment, restructuring and other charges	$ 62.3	$ 13.8	$ 57.8	$ 18.5

Future Minimum Lease Payments for Operating Leases (Detail) $ in Millions	Sep. 30, 2011 USD ($)
Operating Leased Assets [Line Items]
2012	$ 45.2
2013	37.3
2014	36.1
2015	24.0
2016	18.0
Thereafter	34.2
Total future minimum lease payments	$ 194.8

OPERATING LEASES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Operating Leased Assets [Line Items]
Rent expense	$ 67.3	$ 65.4	$ 62.8
Car and Light Truck Leases
Operating Leased Assets [Line Items]
Residual value guarantee	$ 5.9

Other residual Value Guarantee Amounts (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2011 USD ($)
Scotts Lawn Service Vehicles
Property Subject to or Available for Operating Lease [Line Items]
Amount of Guarantee	$ 15.9
Lease Termination Date	2013
Corporate Aircraft
Property Subject to or Available for Operating Lease [Line Items]
Amount of Guarantee	$ 12.8
Lease Termination Date	2012

Unconditional Purchase Obligations That Have Not Been Recognized (Detail) $ in Millions	Sep. 30, 2011 USD ($)
Unrecorded Unconditional Purchase Obligation [Line Items]
2012	$ 122.7
2013	80.0
2014	23.9
2015	23.9
2016	5.4
Thereafter	1.2
Unrecorded Unconditional Purchase Obligation, Total	$ 257.1

CONTINGENCIES - Additional Information (Detail) - USD ($)	1 Months Ended
	Apr. 27, 2007	Sep. 30, 2011
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities related to other regulatory matters which are accounted for in the "Other liabilities"		$ 3,900,000
Proposed order penalties requested	$ 695,000

Concentrations of Accounts Receivable Credit Risk (Detail) - Accounts receivable, net	Sep. 30, 2011	Sep. 30, 2010
Customers From North America
Concentration Risk [Line Items]
Concentrations of accounts receivable, net of accounts receivable pledged	77.00%	76.00%
Consumer business
Concentration Risk [Line Items]
Concentrations of accounts receivable, net of accounts receivable pledged	89.00%	89.00%
Scotts LawnService
Concentration Risk [Line Items]
Concentrations of accounts receivable, net of accounts receivable pledged	11.00%	11.00%
Top 3 Customer
Concentration Risk [Line Items]
Concentrations of accounts receivable, net of accounts receivable pledged	69.00%	75.00%

CONCENTRATIONS OF CREDIT RISK - Additional Information (Detail) - Accounts receivable, net	12 Months Ended
	Sep. 30, 2011
Concentration Risk [Line Items]
Concentration of customer risk	No concentrations of these customers or individual customers within this group accounted for more than 10% of the Company's accounts receivable
Concentration of customers accounts receivable	10.00%

Percentages of Three Largest Customers Consolidated Net Sales (Detail) - Global Consumer	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Largest Customer
Revenue, Major Customer [Line Items]
Percentage of consolidated net sales	29.70%	29.90%	29.40%
Second Largest Customer
Revenue, Major Customer [Line Items]
Percentage of consolidated net sales	18.00%	18.00%	17.00%
Third Largest Customer
Revenue, Major Customer [Line Items]
Percentage of consolidated net sales	13.00%	15.80%	16.30%

Other (Income) Expense (Detail) - USD ($) $ in Millions	12 Months Ended
Other (Income) Expense (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Component of Other Expense, Nonoperating [Line Items]
Royalty income, net	$ (4.8)	$ (4.5)	$ (4.1)
Gain from peat transaction		(0.9)
Franchise fees	(0.3)	(0.5)	(0.6)
Foreign currency losses	1.4	0.3
Other, net	2.0	(1.1)	5.9
Total	$ (1.7)	$ (6.7)	$ 1.2

- Definition

The aggregate foreign currency transaction gain (loss) (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses).

+ References + Details

Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Segment Reporting Information [Line Items]
Net sales	$ 417.2	$ 1,058.7	$ 1,129.6	$ 230.2	$ 422.3	$ 1,172.6	$ 1,050.7	$ 252.4	$ 2,835.7	$ 2,898.0	$ 2,746.4
Income from continuing operations before income taxes									194.8	319.9	208.1
Capital expenditures									72.7	83.4	72.0
Assets	2,052.2				2,164.0				2,052.2	2,164.0
Reportable Segment \| Global Consumer
Segment Reporting Information [Line Items]
Assets	1,552.4				1,458.4				1,552.4	1,458.4
Reportable Segment \| Scotts LawnService
Segment Reporting Information [Line Items]
Assets	184.3				177.7				184.3	177.7
Corporate and Other
Segment Reporting Information [Line Items]
Assets	$ 315.5				334.8				315.5	334.8
Assets held for sale
Segment Reporting Information [Line Items]
Assets					$ 193.1					193.1
Segment, Continuing Operations
Segment Reporting Information [Line Items]
Net sales									2,835.7	2,898.0	2,746.4
Income from continuing operations before income taxes									194.8	319.9	208.1
Depreciation and amortization									60.8	56.7	56.9
Capital expenditures									70.1	82.9	73.6
Segment, Continuing Operations \| Reportable Segment
Segment Reporting Information [Line Items]
Net sales									2,768.8	2,873.8	2,716.4
Income from continuing operations before income taxes									451.5	511.7	425.8
Segment, Continuing Operations \| Reportable Segment \| Global Consumer
Segment Reporting Information [Line Items]
Net sales									2,533.2	2,649.7	2,485.3
Income from continuing operations before income taxes									425.6	490.7	411.8
Depreciation and amortization									43.6	41.0	39.7
Capital expenditures									59.0	72.2	62.6
Segment, Continuing Operations \| Reportable Segment \| Scotts LawnService
Segment Reporting Information [Line Items]
Net sales									235.6	224.1	231.1
Income from continuing operations before income taxes									25.9	21.0	14.0
Depreciation and amortization									3.4	3.8	4.9
Capital expenditures									3.0	1.5	1.8
Segment, Continuing Operations \| Corporate and Other
Segment Reporting Information [Line Items]
Net sales									67.7	25.0	31.1
Income from continuing operations before income taxes									(102.4)	(110.7)	(124.2)
Depreciation and amortization									13.8	11.9	12.3
Capital expenditures									8.1	9.2	9.2
Segment, Continuing Operations \| Roundup amortization
Segment Reporting Information [Line Items]
Net sales									(0.8)	(0.8)	(0.8)
Income from continuing operations before income taxes									(0.8)	(0.8)	(0.8)
Segment, Continuing Operations \| Product registration and recall matter
Segment Reporting Information [Line Items]
Net sales											(0.3)
Income from continuing operations before income taxes									(14.6)	(8.7)	(28.6)
Segment, Continuing Operations \| Other amortization
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(10.6)	(9.9)	(11.7)
Segment, Continuing Operations \| Restructuring and Impairment Charges
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(76.1)	(18.5)
Segment, Continuing Operations \| Deferred Debt Issuance Costs
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(1.2)
Segment, Continuing Operations \| Interest expenses
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									$ (51.0)	$ (43.2)	$ (52.4)

Net sales and long-lived assets by geographic area (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Net sales:
United States	$ 2,330.4	$ 2,425.5	$ 2,314.3
International	505.3	472.5	432.1
Entity Wide Disclosure On Geographic Areas Revenue From External Customers Total, Total	2,835.7	2,898.0	2,746.4
Long-lived assets:
United States	411.3	404.4	347.4
International	69.8	73.6	83.4
Entity Wide Disclosure on Geographic Areas, Long Lived Assets, Total, Total	$ 481.1	$ 478.0	$ 430.8

Quarterly Unaudited Results of Operation (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Net sales	$ 417.2	$ 1,058.7	$ 1,129.6	$ 230.2	$ 422.3	$ 1,172.6	$ 1,050.7	$ 252.4	$ 2,835.7	$ 2,898.0	$ 2,746.4
Gross profit	91.1	400.1	462.7	49.1	126.3	481.8	415.0	52.8	1,003.0	1,075.9	977.7
Income (loss) from continuing operations	(71.7)	111.7	148.6	(66.7)	(33.1)	169.5	114.2	(50.1)	121.9	200.5	132.6
Income (loss) from discontinued operations, net of tax	18.3	(0.1)	29.0	(1.2)	0.5	6.4	4.3	(7.6)	46.0	3.6	20.7
Net income	$ (53.4)	$ 111.6	$ 177.6	$ (67.9)	$ (32.6)	$ 175.9	$ 118.5	$ (57.7)	$ 167.9	$ 204.1	$ 153.3
Basic earnings (loss) per common share:
Income (loss) from continuing operations	$ (1.16)	$ 1.73	$ 2.26	$ (1.00)	$ (0.50)	$ 2.55	$ 1.72	$ (0.76)	$ 1.88	$ 3.03	$ 2.04
Income (loss) from discontinued operations, net of tax	0.30		0.44	(0.02)	0.01	0.10	0.07	(0.12)	0.72	0.05	0.32
Basic net income per common share	$ (0.86)	$ 1.73	$ 2.70	$ (1.02)	$ (0.49)	$ 2.65	$ 1.79	$ (0.88)	$ 2.60	$ 3.08	$ 2.36
Common shares used in basic EPS calculation	62.0	64.5	65.8	66.3	66.5	66.5	66.2	65.9	64.7	66.3	65.0
Diluted earnings (loss) per common share:
Income (loss) from continuing operations	$ (1.16)	$ 1.69	$ 2.20	$ (1.00)	$ (0.50)	$ 2.50	$ 1.69	$ (0.76)	$ 1.84	$ 2.97	$ 2.01
Income (loss) from discontinued operations, net of tax	0.30		0.43	(0.02)	0.01	0.09	0.07	(0.12)	0.70	0.05	0.31
Diluted net income per common share	$ (0.86)	$ 1.69	$ 2.63	$ (1.02)	$ (0.49)	$ 2.59	$ 1.76	$ (0.88)	$ 2.54	$ 3.02	$ 2.32
Common shares and dilutive potential common shares used in diluted EPS calculation	62.0	66.2	67.6	66.3	66.5	67.9	67.4	65.9	66.2	67.6	66.1

Quarterly Consolidated Financial Information- Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Quarterly Financial Information [Line Items]
Percentage of annual net sales									75.00%	75.00%	75.00%
Product registration and recall charges	$ 3.6	$ 6.8	$ 2.5	$ 1.7	$ 2.9	$ 1.5	$ 1.7	$ 2.6	$ 11.4	$ 5.7	$ 16.8
Impairment, restructuring and other charges,	62.3	$ 13.8							57.8	18.5
Goodwill and intangible asset impairments					18.5				19.4	18.5
Gain on sale of discontinued business	39.5
Restructuring and other charges									30.8
Out of Period Adjustment
Quarterly Financial Information [Line Items]
Adjustment recorded to correct the tax provision recognized for discontinued Operations	13.6
Global Pro
Quarterly Financial Information [Line Items]
Gain on sale of discontinued business									$ 39.5
Segment, Discontinued Operations \| Global Pro
Quarterly Financial Information [Line Items]
Adjustment recorded to correct the tax provision recognized for discontinued Operations	$ 5.0
Segment, Discontinued Operations \| Smith and Hawken
Quarterly Financial Information [Line Items]
Restructuring and other charges					$ (1.0)	$ 0.3	$ 1.9	17.1		18.3	$ 14.7
Gain on sale of intellectual property								$ 18.0		$ 18.0

Condensed, Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jul. 02, 2011	Apr. 02, 2011	Jan. 01, 2011	Sep. 30, 2010	Jul. 03, 2010	Apr. 03, 2010	Jan. 02, 2010	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 417.2	$ 1,058.7	$ 1,129.6	$ 230.2	$ 422.3	$ 1,172.6	$ 1,050.7	$ 252.4	$ 2,835.7	$ 2,898.0	$ 2,746.4
Cost of sales									1,811.2	1,819.1	1,757.0
Cost of sales - impairment, restructuring and other charges									18.3
Cost of sales - product registration and recall matters									3.2	3.0	11.7
Gross profit	91.1	400.1	462.7	49.1	126.3	481.8	415.0	52.8	1,003.0	1,075.9	977.7
Operating expenses:
Selling, general and administrative									688.5	695.3	699.2
Impairment, restructuring and other charges	62.3	13.8							57.8	18.5
Product registration and recall matters	3.6	6.8	2.5	1.7	2.9	1.5	1.7	2.6	11.4	5.7	16.8
Other (income) expense, net									(1.7)	(6.7)	1.2
Income from operations									247.0	363.1	260.5
Costs related to refinancing									1.2
Interest expense									51.0	43.2	52.4
Income (loss) from continuing operations before income taxes									194.8	319.9	208.1
Income tax (benefit) expense from continuing operations									72.9	119.4	75.5
Income (loss) from continuing operations	(71.7)	111.7	148.6	(66.7)	(33.1)	169.5	114.2	(50.1)	121.9	200.5	132.6
Income (loss) from discontinued operations, net of tax	18.3	(0.1)	29.0	(1.2)	0.5	6.4	4.3	(7.6)	46.0	3.6	20.7
Net income	$ (53.4)	$ 111.6	$ 177.6	$ (67.9)	$ (32.6)	$ 175.9	$ 118.5	$ (57.7)	167.9	204.1	153.3
Parent
Operating expenses:
Equity income in subsidiaries									(186.8)	(212.5)	(155.1)
Other non-operating income									(19.4)	(24.0)	(33.6)
Costs related to refinancing									1.2
Interest expense									48.1	37.7	36.3
Income (loss) from continuing operations before income taxes									156.9	198.8	152.4
Income tax (benefit) expense from continuing operations									(11.0)	(5.3)	(0.9)
Income (loss) from continuing operations									167.9	204.1	153.3
Net income									167.9	204.1	153.3
Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales									2,312.6	2,429.2	2,316.2
Cost of sales									1,465.1	1,502.8	1,460.7
Cost of sales - impairment, restructuring and other charges									17.3
Cost of sales - product registration and recall matters									3.2	3.0	11.7
Gross profit									827.0	923.4	843.8
Operating expenses:
Selling, general and administrative									526.1	576.9	564.4
Impairment, restructuring and other charges									54.3	18.2
Product registration and recall matters									11.4	5.7	16.8
Other (income) expense, net									(1.3)	(5.8)	3.5
Income from operations									236.5	328.4	259.1
Equity income in subsidiaries									(41.6)	(21.9)	(15.4)
Interest expense									20.0	24.8	38.9
Income (loss) from continuing operations before income taxes									258.1	325.5	235.6
Income tax (benefit) expense from continuing operations									80.8	113.0	80.5
Income (loss) from continuing operations									177.3	212.5	155.1
Income (loss) from discontinued operations, net of tax									9.5
Net income									186.8	212.5	155.1
Non-Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales									523.1	468.8	430.2
Cost of sales									346.1	316.3	296.3
Cost of sales - impairment, restructuring and other charges									1.0
Gross profit									176.0	152.5	133.9
Operating expenses:
Selling, general and administrative									162.4	118.4	134.8
Impairment, restructuring and other charges									3.5	0.3
Other (income) expense, net									(0.4)	(0.9)	(2.3)
Income from operations									10.5	34.7	1.4
Interest expense									2.3	4.7	10.8
Income (loss) from continuing operations before income taxes									8.2	30.0	(9.4)
Income tax (benefit) expense from continuing operations									3.1	11.7	(4.1)
Income (loss) from continuing operations									5.1	18.3	(5.3)
Income (loss) from discontinued operations, net of tax									36.5	3.6	20.7
Net income									41.6	21.9	15.4
Eliminations
Operating expenses:
Equity income in subsidiaries									228.4	234.4	170.5
Other non-operating income									19.4	24.0	33.6
Interest expense									(19.4)	(24.0)	(33.6)
Income (loss) from continuing operations before income taxes									(228.4)	(234.4)	(170.5)
Income (loss) from continuing operations									(228.4)	(234.4)	(170.5)
Net income									$ (228.4)	$ (234.4)	$ (170.5)

Condensed, Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 122.1	$ 295.9	$ 264.6
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.2	24.5	1.4
Proceeds from sale of business, net of transaction costs	253.6
Investments in property, plant and equipment	(72.7)	(83.4)	(72.0)
Contingent consideration and related payments	(20.0)
Investments in intellectual property			(3.4)
Investments in acquired businesses, net of cash acquired	(7.6)		(9.3)
Net cash provided by (used in) investing activities	153.5	(58.9)	(83.3)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,610.1	1,021.4	1,558.0
Repayments under revolving and bank lines of credit and term loans	(1,632.1)	(1,391.4)	(1,736.0)
Proceeds from issuance of Senior Notes	200.0	198.5
Financing and issuance fees	(18.9)	(5.5)	(0.1)
Dividends paid	(67.9)	(42.6)	(33.4)
Purchase of common shares	(358.7)	(25.0)
Payments on seller notes	(0.3)	(0.6)	(1.4)
Excess tax benefits from share-based payment arrangements	5.6	6.4	4.1
Cash received from exercise of stock options	31.5	22.5	14.8
Net cash provided by (used in) financing activities	(230.7)	(216.3)	(194.0)
Effect of exchange rate changes on cash	(2.1)	(3.2)	(0.4)
Net increase (decrease) in cash and cash equivalents	42.8	17.5	(13.1)
Cash and cash equivalents, beginning of year	88.1	70.6	83.7
Cash and cash equivalents, end of year	130.9	88.1	70.6
Parent
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(10.5)	(5.2)	18.6
FINANCING ACTIVITIES
Repayments under revolving and bank lines of credit and term loans	(302.4)
Proceeds from issuance of Senior Notes	200.0	198.5
Financing and issuance fees	(18.9)	(5.5)
Dividends paid	(67.9)	(42.6)	(33.4)
Purchase of common shares	(358.7)	(25.0)
Cash received from exercise of stock options	31.5	22.5	14.8
Intercompany financing	526.9	(142.7)
Net cash provided by (used in) financing activities	10.5	5.2	(18.6)
Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	84.0	272.2	210.7
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.2	5.8	1.4
Proceeds from sale of business, net of transaction costs	158.7
Investments in property, plant and equipment	(64.5)	(74.5)	(54.3)
Contingent consideration and related payments	(20.0)
Investments in intellectual property			(3.4)
Investments in acquired businesses, net of cash acquired	(7.6)
Net cash provided by (used in) investing activities	66.8	(68.7)	(56.3)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	908.2	593.5	1,181.5
Repayments under revolving and bank lines of credit and term loans	(660.8)	(851.6)	(1,314.9)
Financing and issuance fees			(0.1)
Payments on seller notes	(0.3)	(0.6)	(1.4)
Excess tax benefits from share-based payment arrangements	5.6	6.4	4.1
Intercompany financing	(404.3)	47.4	(21.1)
Net cash provided by (used in) financing activities	(151.6)	(204.9)	(151.9)
Net increase (decrease) in cash and cash equivalents	(0.8)	(1.4)	2.5
Cash and cash equivalents, beginning of year	5.1	6.5	4.0
Cash and cash equivalents, end of year	4.3	5.1	6.5
Non-Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	48.6	28.9	35.3
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets		18.7
Proceeds from sale of business, net of transaction costs	94.9
Investments in property, plant and equipment	(8.2)	(8.9)	(17.7)
Investments in acquired businesses, net of cash acquired			(9.3)
Net cash provided by (used in) investing activities	86.7	9.8	(27.0)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	701.9	427.9	376.5
Repayments under revolving and bank lines of credit and term loans	(668.9)	(539.8)	(421.1)
Intercompany financing	(122.6)	95.3	21.1
Net cash provided by (used in) financing activities	(89.6)	(16.6)	(23.5)
Effect of exchange rate changes on cash	(2.1)	(3.2)	(0.4)
Net increase (decrease) in cash and cash equivalents	43.6	18.9	(15.6)
Cash and cash equivalents, beginning of year	83.0	64.1	79.7
Cash and cash equivalents, end of year	$ 126.6	$ 83.0	$ 64.1

Condensed, Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009	Sep. 30, 2008
Current assets:
Cash and cash equivalents	$ 130.9	$ 88.1	$ 70.6	$ 83.7
Accounts receivable, net	323.5	350.9
Inventories	387.0	352.9
Assets held for sale		193.1
Prepaid and other assets	151.1	133.1
Total current assets	992.5	1,118.1
Property, plant and equipment, net	394.7	381.3
Goodwill	309.1	305.8	335.4
Intangible assets, net	319.6	330.2
Other assets	36.3	28.6
Total assets	2,052.2	2,164.0
Current liabilities:
Current portion of debt	3.2	195.0
Accounts payable	150.0	141.7
Liabilities held for sale		45.3
Other current liabilities	315.4	354.8
Total current liabilities	468.6	736.8
Long-term debt	791.8	436.7
Other liabilities	232.0	226.0
Total liabilities	1,492.4	1,399.5
Shareholders' equity	559.8	764.5	584.5	436.7
Total liabilities and shareholders' equity	2,052.2	2,164.0
Parent
Current assets:
Other assets	33.1	13.9
Equity investment in subsidiaries	794.3	932.5
Intercompany assets	553.7	337.3
Total assets	1,381.1	1,283.7
Current liabilities:
Current portion of debt		193.2
Other current liabilities	17.2	3.6
Total current liabilities	17.2	196.8
Long-term debt	787.2	318.8
Other liabilities	16.9	3.6
Total liabilities	821.3	519.2
Shareholders' equity	559.8	764.5
Total liabilities and shareholders' equity	1,381.1	1,283.7
Subsidiary Guarantors
Current assets:
Cash and cash equivalents	4.3	5.1	6.5	4.0
Accounts receivable, net	248.2	265.5
Inventories	313.7	287.7
Prepaid and other assets	107.9	97.9
Total current assets	674.1	656.2
Property, plant and equipment, net	347.3	334.7
Goodwill	308.4	305.1
Intangible assets, net	270.3	275.2
Other assets	13.3	16.1
Intercompany assets	115.4
Total assets	1,728.8	1,587.3
Current liabilities:
Current portion of debt	2.8	1.8
Accounts payable	103.9	92.2
Other current liabilities	202.5	249.1
Total current liabilities	309.2	343.1
Long-term debt	261.3	25.5
Other liabilities	205.6	200.9
Equity investment in subsidiaries	328.7	98.5
Intercompany liabilities		88.3
Total liabilities	1,104.8	756.3
Shareholders' equity	624.0	831.0
Total liabilities and shareholders' equity	1,728.8	1,587.3
Non-Guarantors
Current assets:
Cash and cash equivalents	126.6	83.0	$ 64.1	$ 79.7
Accounts receivable, net	75.3	85.4
Inventories	73.3	65.2
Assets held for sale		193.1
Prepaid and other assets	43.2	35.2
Total current assets	318.4	461.9
Property, plant and equipment, net	47.4	46.6
Goodwill	0.7	0.7
Intangible assets, net	49.3	55.0
Other assets	27.6	41.1
Total assets	443.4	605.3
Current liabilities:
Current portion of debt	0.4
Accounts payable	46.1	49.5
Liabilities held for sale		45.3
Other current liabilities	95.7	102.1
Total current liabilities	142.2	196.9
Long-term debt	130.5	102.1
Other liabilities	47.2	64.0
Intercompany liabilities	281.9	239.3
Total liabilities	601.8	602.3
Shareholders' equity	(158.4)	3.0
Total liabilities and shareholders' equity	443.4	605.3
Eliminations
Current assets:
Other assets	(37.7)	(42.5)
Equity investment in subsidiaries	(794.3)	(932.5)
Intercompany assets	(669.1)	(337.3)
Total assets	(1,501.1)	(1,312.3)
Current liabilities:
Long-term debt	(387.2)	(9.7)
Other liabilities	(37.7)	(42.5)
Equity investment in subsidiaries	(328.7)	(98.5)
Intercompany liabilities	(281.9)	(327.6)
Total liabilities	(1,035.5)	(478.3)
Shareholders' equity	(465.6)	(834.0)
Total liabilities and shareholders' equity	$ (1,501.1)	$ (1,312.3)

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Inventory Valuation Reserve
Valuation Allowance [Line Items]
Balance at Beginning of Period	$ 14.4	$ 21.3	$ 15.0
Additions Charged to Expense	9.0	8.4	12.8
Deductions Credited and Write-Offs	(2.1)	(15.3)	(6.5)
Balance at End of Period	21.3	14.4	21.3
Inventory Valuation Product-Recalls
Valuation Allowance [Line Items]
Balance at Beginning of Period	3.5	8.3	8.7
Additions Charged to Expense	3.2	0.8	2.9
Deductions Credited and Write-Offs	(6.0)	(5.6)	(3.3)
Balance at End of Period	0.7	3.5	8.3
Allowance for Doubtful Accounts
Valuation Allowance [Line Items]
Balance at Beginning of Period	7.7	7.5	7.0
Reserves Acquired	0.1
Additions Charged to Expense	9.5	4.6	6.7
Deductions Credited and Write-Offs	(4.4)	(4.4)	(6.2)
Balance at End of Period	12.9	7.7	7.5
Valuation Allowance of Deferred Tax Assets
Valuation Allowance [Line Items]
Balance at Beginning of Period	42.3	43.1	65.8
Additions Charged to Expense	(2.0)	0.5	1.8
Deductions Credited and Write-Offs	4.0	(1.3)	(24.5)
Balance at End of Period	$ 44.3	$ 42.3	$ 43.1