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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 30, 2012	Aug. 06, 2012
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Trading Symbol	SMG
Entity Registrant Name	SCOTTS MIRACLE-GRO CO
Entity Central Index Key	0000825542
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		61,156,686

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Net sales	$ 1,062.2	$ 1,058.7	$ 2,446.9	$ 2,418.5
Cost of sales	695.5	657.5	1,592.4	1,503.4
Cost of sales - product registration and recall matters	0.2	1.1	0.4	3.2
Gross profit	366.5	400.1	854.1	911.9
Operating expenses:
Selling, general and administrative	197.5	192.4	557.5	551.8
Impairment, restructuring and other charges	(0.4)	13.8	7.8	13.8
Product registration and recall matters	3.8	5.7	7.4	7.8
Other income, net	(2.4)	(4.2)	(4.6)	(5.0)
Income from operations	168.0	192.4	286.0	343.5
Debt Related Commitment Fees and Debt Issuance Costs	0.0	1.2	0.0	1.2
Interest expense	16.6	14.0	49.8	37.3
Income from continuing operations before income taxes	151.4	177.2	236.2	305.0
Income tax expense from continuing operations	56.4	65.5	87.9	111.4
Income from continuing operations	95.0	111.7	148.3	193.6
Income from discontinued operations, net of tax	(1.7)	(0.1)	(1.7)	27.7
Net income	$ 93.3	$ 111.6	$ 146.6	$ 221.3
Basic income per common share:
Income from continuing operations, US dollars per share	$ 1.55	$ 1.73	$ 2.43	$ 2.95
Income from discontinued operations, US dollars per share	(0.02)	0.00	(0.0278688525)	0.42
Basic income per common share, US dollars per share	$ 1.53	$ 1.73	$ 2.40	$ 3.37
Weighted-average common shares outstanding during the period, shares	61.1	64.5	61.0	65.6
Diluted income per common share:
Income from continuing operations, US dollars per share	$ 1.53	$ 1.69	$ 2.39	$ 2.89
Income from discontinued operations, US dollars per share	(0.0273311897)	0.00	(0.03)	0.41
Diluted income per common share, US dollars per share	$ 1.50	$ 1.69	$ 2.36	$ 3.30
Weighted-average common shares outstanding during the period plus dilutive potential common shares, shares	62.2	66.2	62.0	67.1
Dividends declared per common share, US dollars per share	$ 0.30	$ 0.25	$ 0.90	$ 0.75

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011
OPERATING ACTIVITIES
Net income	$ 146.6	$ 221.3
Adjustments to reconcile net income to net cash used in operating activities:
Impairment and other charges	5.3	12.4
Debt Related Commitment Fees and Debt Issuance Costs	0.0	1.2
Share-based compensation expense	10.6	14.3
Depreciation	39.6	37.3
Amortization	7.3	8.7
Gain on sale of long-lived assets	(0.1)	(0.1)
Gain on sale of business	0.0	(93.0)
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	(293.5)	(352.9)
Inventories	(79.5)	(87.8)
Prepaid and other assets	12.2	(8.0)
Accounts payable	97.6	113.9
Other current liabilities	178.4	121.8
Restructuring reserves	(14.2)	(0.3)
Other non-current items	(4.8)	(2.7)
Other, net	9.6	0.4
Net cash used in operating activities	115.1	(13.5)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.5	0.2
Proceeds from sale of business, net of transaction costs	0.0	253.9
Investments in property, plant and equipment	(39.0)	(53.3)
Payment Of Contingent Consideration And Related	0.0	(20.0)
Investment in acquired business, net of cash	(7.0)	(0.8)
Net cash (used in) provided by investing activities	(45.5)	180.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	1,531.9	1,419.2
Repayments under revolving and bank lines of credit	(1,549.4)	(1,459.2)
Proceeds from issuance of 6.625% Senior Notes	0.0	200.0
Dividends paid	(55.5)	(49.4)
Purchase of common shares	(17.5)	(218.7)
Financing and issuance fees	0.0	(18.5)
Excess tax benefits from share-based payment arrangements	5.0	5.4
Cash received from the exercise of stock options	16.6	29.4
Net cash provided by financing activities	(68.9)	(91.8)
Effect of exchange rate changes on cash	0.7	1.5
Net (decrease) increase in cash and cash equivalents	1.4	76.2
Cash and cash equivalents, beginning of period	130.9	88.1
Cash and cash equivalents, end of period	132.3	164.3
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	(48.8)	(33.6)
Income taxes paid	(18.6)	(63.1)
Parent
OPERATING ACTIVITIES
Net income	146.6	221.3
Adjustments to reconcile net income to net cash used in operating activities:
Debt Related Commitment Fees and Debt Issuance Costs		1.2
Changes in assets and liabilities, net of acquired businesses:
Net cash used in operating activities	(23.1)	(16.0)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Proceeds from sale of business, net of transaction costs		0.0
Investments in property, plant and equipment	0.0	0.0
Payment Of Contingent Consideration And Related		0.0
Investment in acquired business, net of cash	0.0	0.0
Net cash (used in) provided by investing activities	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0	0.0
Repayments under revolving and bank lines of credit	0.0	(302.4)
Proceeds from issuance of 6.625% Senior Notes		200.0
Dividends paid	(55.5)	(49.4)
Purchase of common shares	(17.5)	(218.7)
Financing and issuance fees		(18.5)
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	16.6	29.4
Net cash provided by financing activities	23.1	16.0
Effect of exchange rate changes on cash	0.0	0.0
Net (decrease) increase in cash and cash equivalents	0.0	0.0
Cash and cash equivalents, beginning of period	0.0	0.0
Cash and cash equivalents, end of period	$ 0.0	$ 0.0

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Current assets:
Cash and cash equivalents	$ 132.3	$ 130.9	$ 164.3
Accounts receivable, less allowances of $9.8, $7.9 and $12.9, respectively	516.7	323.5	693.9
Accounts receivable pledged	97.2	0.0	0.0
Inventories	469.3	387.0	442.2
Prepaid and other current assets	130.6	151.1	137.3
Total current assets	1,346.1	992.5	1,437.7
Property, plant and equipment, net of accumulated depreciation of $534.4, $485.1 and $510.5 respectively	387.7	394.7	394.3
Goodwill	309.1	309.1	306.5
Intangible assets, net	308.7	319.6	343.2
Other assets	32.5	36.3	45.5
Total assets	2,384.1	2,052.2	2,527.2
Current liabilities:
Current portion of debt	90.8	3.2	2.1
Accounts payable	242.8	150.0	258.8
Other current liabilities	476.6	315.4	490.2
Total current liabilities	810.2	468.6	751.1
Long-term debt	680.4	791.8	782.1
Other liabilities	219.5	232.0	225.7
Total liabilities	1,710.1	1,492.4	1,758.9
Commitments and contingencies (notes 3 and 12)
Shareholders' equity:
Common shares and capital in excess of $.01 stated value per share, 61.1, 65.7 and 60.8 shares issued and outstanding, respectively	413.6	427.1	426.7
Retained earnings	690.3	599.2	671.3
Treasury shares, at cost: 7.1, 2.6 and 7.5 shares, respectively	(359.2)	(388.5)	(252.6)
Accumulated other comprehensive loss	(70.7)	(78.0)	(77.1)
Total shareholders' equity	674.0	559.8	768.3
Total liabilities and shareholders' equity	$ 2,384.1	$ 2,052.2	$ 2,527.2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Accounts receivable, allowances	$ 6.2	$ 12.9	$ 13.6
Property, plant and equipment, accumulated depreciation	$ 533.7	$ 510.5	$ 496.8
Common shares, stated value per share, US dollars per share	$ 0.01	$ 0.01	$ 0.01
Common shares, shares issued	61.2	60.8	63.7
Common shares, shares outstanding	61.2	60.8	63.7
Treasury shares, at cost, shares	7.0	7.5	4.6

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Jun. 30, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

The Scotts Miracle-Gro Company (“Scotts Miracle-Gro”) and its subsidiaries (collectively, together with Scotts Miracle-Gro, the “Company”) are engaged in the manufacturing, marketing and sale of consumer branded products for 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 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 sale of Global Pro.

Organization and Basis of Presentation

The Company’s unaudited condensed consolidated financial statements for the three and nine months ended June 30, 2012 and July 2, 2011 are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The condensed consolidated financial statements include the accounts of Scotts Miracle-Gro and its subsidiaries. All intercompany transactions and accounts have been 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. In the opinion of management, interim results reflect all normal and recurring adjustments and are not necessarily indicative of results for a full year.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted or condensed pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, this report should be read in conjunction with Scotts Miracle-Gro’s Annual Report on Form 10-K for the fiscal year ended September 30, 2011, which includes a complete set of footnote disclosures, including the Company’s significant accounting policies.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and related disclosures. 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.

RECENT ACCOUNTING PRONOUNCEMENTS

Fair Value Measurement

In May 2011, the Financial Accounting Standards Board (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 were effective for the Company’s financial statements for the interim period beginning January 1, 2012. The adoption of the amended guidance did not have a significant impact on the Company's 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 that 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 the reporting unit’s fair value is less than its carrying value. The guidance 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 guidance may have on its financial statements and related disclosures.

Testing for Indefinite-Lived Intangible Asset Impairment

In July 2012, the FASB issued new accounting guidance that permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount as a basis for determining whether it is necessary to calculate the fair value of the asset. The entity is not required to calculate the fair value of an indefinite-lived intangible asset unless the entity determines that it is more likely than not that the indefinite-lived intangible asset’s fair value is less than its carrying value. The guidance 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 guidance may have on its financial statements and related disclosures.

DISCONTINUED OPERATIONS

9 Months Ended

Jun. 30, 2012

DISCONTINUED OPERATIONS

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. In addition, in the third quarter of fiscal 2012, the Company recorded an adjustment of $1.7 million as a change in estimate on the tax due on the sale of Global Pro.

Pursuant to the terms of 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 had a period of 360 days to apply an amount equal to the net proceeds received from the sale of Global Pro to repay indebtedness, acquire equity interests in certain entities, make capital expenditures, acquire other assets useful in a related business and/or make investments in certain joint ventures. Any amount not so applied must be used to make an offer to repurchase the Senior Notes, provided that such repurchase offer may be deferred until such time as the unutilized proceeds exceed $50 million. As of June 30, 2012, the Company had applied all but approximately $45 million of the net proceeds to one or more of the uses permitted by the indentures.

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 Global Consumer and Scotts LawnService^® business segments.

In conjunction with the transaction, The Scotts Company LLC (“Scotts LLC”), a wholly owned subsidiary of Scotts Miracle-Gro, 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. Scotts LLC estimates that it will supply ICL with approximately $50 million of product under these agreements, 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.

The following table summarizes the results of Global Pro within discontinued operations for the periods presented (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Net sales	$	—		$	—		$	—		$	88.7
Operating costs	—			—			—			78.1
Gain on sale of Global Pro business	—			(2.4		)	—			(93.0		)
Global Pro sale related transaction costs	—			2.2			—			17.0
Other expense, net	—			(0.3		)	—			(0.2		)
Interest expense	—			—			—			1.7
Income from discontinued operations before income taxes	—			0.5			—			85.1
Income tax expense from discontinued operations	1.7			0.6			1.7			57.4
Income (loss) from discontinued operations	$	(1.7	)	$	(0.1	)	$	(1.7	)	$	27.7

- 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

9 Months Ended

Jun. 30, 2012

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 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 and are not expected to affect the Company's fiscal 2012 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 did not set forth a proposed penalty amount, offered the Company an opportunity to present any information that it believed the U.S. EPA should consider prior to filing the complaint and indicated that the U.S. EPA was prepared to meet with the Company to discuss the alleged violations. The Company made a timely response to the Notice and settlement discussions between the Company and the U.S. EPA are ongoing.

As previously disclosed, the Company has also been engaged in settlement discussions with the U.S. DOJ regarding its criminal investigation. On January 25, 2012, a plea agreement (the “Plea Agreement”), executed by both Scotts Miracle-Gro and the U.S. DOJ, was filed with the United States District Court for the Southern District of Ohio. Under the terms of the Plea Agreement, Scotts Miracle-Gro agreed to plead guilty to 11 counts of violating FIFRA and the regulations promulgated thereunder, to pay a $4 million penalty to the United States and to provide $0.1 million to each of the following programs designed to enhance and protect the natural environment, particularly habitats for the bird populations that the U.S. EPA’s regulation of pesticides is designed to protect: (1) Ohio Audubon’s Important Bird Area Program; (2) Ohio Department of Natural Resources’ Urban Forestry Program; (3) Columbus Metro-Parks Bird Habitat Enhancement Program; (4) Cornell University Ornithology Laboratory; and (5)The Nature Conservancy of Ohio. In exchange for Scotts Miracle-Gro’s guilty plea and the other promises contained in the Plea Agreement, the U.S. DOJ agreed not to criminally prosecute the Company for any other federal crimes relating to any potential FIFRA violations known to the government as of the date of the Plea Agreement. On March 13, 2012, the court accepted the Company's guilty plea, but delayed sentencing thereon to an unspecified later date. The Company’s previously established accrual includes the full amount of the proposed criminal penalty and other amounts payable under the Plea Agreement.

The U.S. EPA and related state investigations continue and the court has not yet issued its sentence with respect to the Plea Agreement between Scotts Miracle-Gro and the U.S. DOJ. In addition, the Company may be subject to additional judgments, settlements, fines and/or penalties as a result of federal, state or private actions with respect to known or potential additional product registration issues. Accordingly, the Company cannot reasonably estimate the total scope or magnitude of all possible liabilities that could result from known or potential product registration issues. Based on the facts and circumstances known to the Company at this time (including settlement discussions that have taken place to date and the Plea Agreement), the Company has established what it believes to be an appropriate accrual. 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 accrual and could have an adverse effect on the Company’s financial condition, results of operations or cash flows.

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 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 accruals as settlement discussions continue or in connection with other actions or potential liabilities arising in connection with the product registration and recall issues.

The following tables summarize the impact of the product registration and recall matters on the Company’s results of operations and other current liabilities for the periods presented (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Cost of sales — other charges	$	0.2		$	1.1		$	0.4		$	3.2
Gross loss	(0.2		)	(1.1		)	(0.4		)	(3.2		)
Selling, general and administrative	3.8			5.7			7.4			7.8
Loss from operations	(4.0		)	(6.8		)	(7.8		)	(11.0		)
Income tax (expense) benefit	(0.1		)	0.8			0.6			2.2
Net loss	$	(4.1	)	$	(6.0	)	$	(7.2	)	$	(8.8	)



			ADDITIONAL COSTS AND
	SEPTEMBER 30, 2011		CHANGES IN ESTIMATE		ACCRUALS USED			JUNE 30, 2012
Other costs of sales	$	0.7	$	0.4	$	(0.6	)	$	0.5
Other general and administrative costs	7.8		7.4		(1.9		)	13.3
Total cost accrued	$	8.5	$	7.8	$	(2.5	)	$	13.8

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

9 Months Ended

Jun. 30, 2012

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

On August 8, 2011, the Company announced a restructuring plan (the “2011 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. A majority of these costs that were incurred were in relation to the Global Consumer segment and Corporate & Other. In continuation of the 2011 restructuring plan, during the nine months ended June 30, 2012, the Company incurred an additional $1.7 million in restructuring costs related to termination benefits provided to employees who accepted voluntary retirement and special termination benefits provided to certain employees upon future separation as well as $0.2 million related to curtailment charges for its U.S. defined benefit pension and U.S retiree medical plans. A significant portion of the amounts reserved as of June 30, 2012, will be paid out over the course of fiscal 2012. Included in the restructuring reserves is $7.4 million that is classified as long-term. Payments against the long-term reserves will start once the employees covered by the 2011 restructuring plan retire.

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during the nine months ended June 30, 2012 (in millions):



Amounts reserved for restructuring and other charges at September 30, 2011	$	29.6
Restructuring and other charges	1.9
Payments and other	(14.2		)
Amounts reserved for restructuring and other charges at June 30, 2012	$	17.3

For the nine months ended June 30, 2012, the Company recognized a $5.3 million asset impairment charge as a result of issues with commercialization of products including the active ingredient MAT 28 for the Global Consumer segment. Also included is a $0.5 million impairment charge related to the investment in Turf-Seed (Europe) Limited.

INVENTORIES

9 Months Ended

Jun. 30, 2012

INVENTORIES

Inventories consisted of the following for each of the periods presented (in millions):



	JUNE 30, 2012		JULY 2, 2011		SEPTEMBER 30, 2011
Finished goods	$	284.6	$	258.7	$	130.7
Work-in-process	37.1		27.7		34.3
Raw materials	147.6		155.8		222.0
Total inventories	$	469.3	$	442.2	$	387.0

Adjustments to reflect inventories at net realizeable values were $26.3 million at June 30, 2012, $31.4 million at July 2, 2011 and $31.4 million at September 30, 2011.

MARKETING AGREEMENT

9 Months Ended

Jun. 30, 2012

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 less than seven years as of June 30, 2012.

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 dollars or net income.

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. The elements of the net commission and reimbursements earned under the Marketing Agreement and included in “Net sales” are as follows (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Gross commission	$	38.2		$	32.9		$	71.6		$	65.9
Contribution expenses	(5.0		)	(5.0		)	(15.0		)	(15.0		)
Amortization of marketing fee	(0.2		)	(0.2		)	(0.6		)	(0.6		)
Net commission income	33.0			27.7			56.0			50.3
Reimbursements associated with Marketing Agreement	27.8			17.7			69.0			51.9
Total net sales associated with Marketing Agreement	$	60.8		$	45.4		$	125.0		$	102.2

The Marketing Agreement has no definite term except as it relates to the European Union countries (the “EU term”). The 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.

DEBT

9 Months Ended

Jun. 30, 2012

DEBT

The components of long-term debt are as follows (in millions):



	JUNE 30, 2012		JULY 2, 2011		SEPTEMBER 30, 2011
Credit facility – revolving loans	$	278.3	$	377.0	$	387.2
Senior Notes – 7.25%	200.0		200.0		200.0
Senior Notes – 6.625%	200.0		200.0		200.0
MARP Agreement	87.5		—		—
Other	5.4		7.2		7.8
	771.2		784.2		795.0
Less current portions	90.8		2.1		3.2
Total long-term debt	$	680.4	$	782.1	$	791.8

As of June 30, 2012, there was $1.4 billion of availability under the Company’s senior secured credit facility, including availability under letters of credit. Under the credit facility, the Company has the ability to issue letter of credit commitments up to $75 million. At June 30, 2012, the Company had letters of credit in the aggregate face amount of $25.4 million outstanding.

The Company was in compliance with the terms of all debt covenants at June 30, 2012. 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 earnings before interest, taxes, deprecation and amortization ("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 June 30, 2012. The Company’s leverage ratio was 2.86 at June 30, 2012. 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 twelve months ended June 30, 2012. The Company’s interest coverage ratio was 4.89 for the twelve months ended June 30, 2012.

The Company accounts for the sale of receivables under the Master Accounts Receivable Purchase Agreement ("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 $87.5 million in borrowings under the MARP Agreement as of June 30, 2012.

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, which are the prevailing market rates, and thus the carrying value is a reasonable estimate of fair value. The fair value measurement for the credit facility was classified in Level 2 of the fair value hierarchy.

7.25% Senior Notes

The fair value of Scotts Miracle-Gro’s 7.25% Senior Notes due 2018 (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 June 30, 2012, July 2, 2011 and September 30, 2011, the fair value of the 7.25% Senior Notes was approximately $216.8 million, $218.0 million and $206.0 million, respectively. The fair value measurement for the 7.25% Senior Notes was classified in Level 1 of the fair value hierarchy.

6.625% Senior Notes

The fair value of Scotts Miracle-Gro’s 6.625% Senior Notes due 2020 (the “6.625% Senior Notes”) can be determined based on the trading of the 6.625% Senior Notes in the open market. 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 June 30, 2012, July 2, 2011 and September 30, 2011, the fair value of the 6.625% Senior Notes was approximately $215.0 million, $204.0 million and $198.1 million, respectively. The fair value measurement for the 6.625% Senior Notes was classified in Level 1 of the fair value hierarchy.

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, which are the prevailing market rates, and thus the carrying value is a reasonable estimate of fair value. The fair value measurement for the MARP agreement was classified in Level 2 of the fair value hierarchy.

- 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

COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Jun. 30, 2012

COMPREHENSIVE INCOME (LOSS)

The components of other comprehensive income (loss) (“OCI”) were as follows (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Net income	$	93.3		$	111.6		$	146.6		$	221.3
Other comprehensive income (loss):
Net unrealized (loss) gain on derivative instruments	(2.0		)	(3.5		)	0.3			4.6
Net change in pension and other postretirement related items	1.5			1.0			3.6			7.9
Foreign currency translation adjustments	4.4			(3.2		)	(0.5		)	(12.5		)
Total comprehensive income	$	97.2		$	105.9		$	150.0		$	221.3

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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+ Details

RETIREMENT AND RETIREE MEDICAL PLANS

9 Months Ended

Jun. 30, 2012

RETIREMENT AND RETIREE MEDICAL PLANS

The following summarizes the components of net periodic benefit cost for the retirement and retiree medical plans sponsored by the Company (in millions):



	THREE MONTHS ENDED
	JUNE 30, 2012								JULY 2, 2011
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
Service cost	$	—		$	0.3		$	0.2	$	—		$	0.4		$	0.1
Interest cost	1.1			2.5			0.4		1.2			2.6			0.4
Expected return on plan assets	(1.3		)	(2.4		)	—		(1.3		)	(2.4		)	—
Net amortization	1.2			0.2			—		1.2			0.3			—
Net periodic benefit cost	$	1.0		$	0.6		$	0.6	$	1.1		$	0.9		$	0.5



	NINE MONTHS ENDED
	JUNE 30, 2012								JULY 2, 2011
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
Service cost	$	—		$	1.0		$	0.4	$	—		$	1.2		$	0.3
Interest cost	3.4			7.8			1.2		3.6			8.0			1.2
Expected return on plan assets	(4.1		)	(7.5		)	—		(3.9		)	(7.6		)	—
Net amortization	3.7			0.7			—		3.7			1.1			—
Curtailment loss	0.2			—			0.1		—			—			—
Net periodic benefit cost	$	3.2		$	2.0		$	1.7	$	3.4		$	2.7		$	1.5

- 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)
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-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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-Publisher FASB
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+ Details

SHAREHOLDERS' EQUITY

9 Months Ended

Jun. 30, 2012

SHAREHOLDERS' EQUITY

During the nine months ended June 30, 2012, Scotts Miracle-Gro repurchased 0.4 million of its common shares (the “Common Shares”) for $17.5 million. These repurchases were made pursuant to the $700 million share repurchase program approved by the Scotts Miracle-Gro Board of Directors. Since the inception of the program in the fourth quarter of fiscal 2010 through June 30, 2012, Scotts Miracle-Gro has repurchased approximately 7.9 million Common Shares for $401.2 million to be held in treasury.

Share-Based Awards

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



	NINE MONTHS ENDED
	June 30, 2012		July 2, 2011
Employees
Options	464,061		429,700
Restricted stock units	106,844		69,419
Performance units	110,079		53,874
Board of Directors
Deferred stock units	28,317		26,151
Total share-based awards	709,301		579,144
Aggregate fair value at grant dates (in millions)	$	17.0	$	13.8

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



	THREE MONTHS ENDED				NINE MONTHS ENDED
	JUNE 30, 2012		JULY 2, 2011		JUNE 30, 2012		JULY 2, 2011
Share-based compensation	$	1.7	$	3.4	$	10.6	$	14.3
Tax benefit recognized	0.7		1.3		4.1		5.5

INCOME TAXES

9 Months Ended

Jun. 30, 2012

INCOME TAXES

The effective tax rate related to continuing operations for the nine months ended June 30, 2012, was 37.2%, compared to 36.5% for the nine months ended July 2, 2011. The effective tax rate used for interim reporting purposes is based on management’s best estimate of factors impacting the effective tax rate for the full fiscal year. An allocation of the income tax expense has been separately determined to report the discontinued operations, net of tax. There can be no assurance that the effective tax rate estimated for interim financial reporting purposes will approximate the effective tax rate determined at fiscal year end.

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, which are discussed below, the Company is no longer subject to examinations by these tax authorities for fiscal years prior to 2009. The Company is currently under examination by certain foreign and U.S. state and local tax authorities. In regard to the local German audit, the tax periods under examination are limited to fiscal years 2004 through 2008. In regard to the local Canadian audit, the tax periods under examination are limited to fiscal years 2009 through 2010. In regard to the U.S. state and local audits, the tax periods under examinations are limited to fiscal years 1997 through 2009. 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 within 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.

- 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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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+ Details

CONTINGENCIES

9 Months Ended

Jun. 30, 2012

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 generally 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 Company's identified contingencies include the matters set out below.

FIFRA Compliance, Corresponding Governmental Investigations and Related Litigation

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

Other Regulatory Matters

At June 30, 2012, $3.9 million was accrued in the “Other liabilities” line in the Condensed 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. In many of these cases, the complaints are not specific about the plaintiffs’ contacts with the Company or its products. 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 accrual or reserves have been recorded in the Company’s condensed 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.

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
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-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

9 Months Ended

Jun. 30, 2012

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 June 30, 2012, the notional amount of outstanding foreign currency swap contracts was $146.7 million, with a negative fair value of $1.6 million. At July 2, 2011, the notional amount of outstanding foreign currency swap contracts was $382.4 million, with a fair value of $0.8 million. The fair value of foreign currency swap contracts is determined based on changes in spot rates. 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 Condensed 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 income (loss) (“AOCI”) within the Condensed 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 June 30, 2012 and July 2, 2011, 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 $700 million and $900 million at June 30, 2012 and July 2, 2011, respectively. Included in the AOCI balance at June 30, 2012 was a loss of $4.4 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 June 30, 2012 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 June 30, 2012 was a gain of $0.3 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 contracts that do qualify for hedge accounting are recorded in OCI 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 June 30, 2012 was a gain of $0.1 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.

The Company had the following outstanding commodity contracts that were entered into to hedge forecasted purchases:



Commodity	JUNE 30, 2012		JULY 2, 2011
Urea	13,500	tons	7,500	tons
Diesel	2,016,000	gallons	1,344,000	gallons
Gasoline	336,000	gallons	—
Heating Oil	210,000	gallons	—

Fair Values of Derivative Instruments

The fair values of the Company’s derivative instruments were as follows (in millions):



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS		JUNE 30, 2012			JULY 2, 2011			SEPTEMBER 30, 2011
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
Interest rate swap agreements	Other assets	$	—		$	0.8		$	—
	Other current liabilities	(7.2		)	(13.0		)	(10.7		)
	Other liabilities	(17.9		)	(4.6		)	(17.4		)
Commodity hedging instruments	Prepaid and other current assets	—			0.6			0.1
	Other current liabilities	(0.3		)	—			(0.3		)
Total derivatives designated as hedging instruments		$	(25.4	)	$	(16.2	)	$	(28.3	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Foreign currency swap contracts	Prepaid and other current assets	$	—		$	3.1		$	2.7
	Other current liabilities	(1.6		)	(2.3		)	—
Commodity hedging instruments	Prepaid and other current assets	—			0.3			—
	Other current liabilities	(0.2		)	—			(0.5		)
Total derivatives not designated as hedging instruments		$	(1.8	)	$	1.1		$	2.2
Total derivatives		$	(27.2	)	$	(15.1	)	$	(26.1	)

The effect of derivative instruments on OCI and the Condensed Consolidated Statements of Operations was as follows (in millions):



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN OCI
	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Interest rate swap agreements	$	(3.7	)	$	(6.4	)	$	(8.3	)	$	(5.1	)
Commodity hedging instruments	—			0.3			0.8			1.7
Total	$	(3.7	)	$	(6.1	)	$	(7.5	)	$	(3.4	)



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	LOCATION OF GAIN / (LOSS) RECLASSIFIED FROM AOCI INTO EARNINGS	AMOUNT OF GAIN / (LOSS) RECLASSIFIED FROM AOCI INTO EARNINGS
		THREE MONTHS ENDED						NINE MONTHS ENDED
		JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Interest rate swap agreements	Interest expense	$	(2.4	)	$	(3.3	)	$	(9.5	)	$	(10.1	)
Commodity hedging instruments	Cost of sales	0.7			0.7			1.7			2.1
Total		$	(1.7	)	$	(2.6	)	$	(7.8	)	$	(8.0	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	LOCATION OF GAIN / (LOSS) RECOGNIZED IN EARNINGS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN EARNINGS
		THREE MONTHS ENDED						NINE MONTHS ENDED
		JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Foreign currency swap contracts	Interest expense	$	(5.4	)	$	0.3		$	(3.7	)	$	5.9
Commodity hedging instruments	Cost of sales	(0.9		)	(0.3		)	1.0			2.0
Total		$	(6.3	)	$	—		$	(2.7	)	$	7.9

- 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
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+ Details

FAIR VALUE MEASUREMENTS

9 Months Ended

Jun. 30, 2012

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 the Company’s Condensed 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 June 30, 2012 (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	$	84.8	$	—		$	—	$	84.8
Other	6.4		—			—		6.4
Total	$	91.2	$	—		$	—	$	91.2
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(25.1	)	$	—	$	(25.1	)
Foreign currency swap contracts	—		(1.6		)	—		(1.6		)
Commodity hedging instruments	—		(0.5		)	—		(0.5		)
Total	$	—	$	(27.2	)	$	—	$	(27.2	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at July 2, 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
Derivatives
Interest rate swap agreements	$	—	$	0.8		$	—	$	0.8
Foreign currency swap contracts	—		3.1			—		3.1
Commodity hedging instruments	—		0.9			—		0.9
Other	7.5		—			—		7.5
Total	$	7.5	$	4.8		$	—	$	12.3
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(17.6	)	$	—	$	(17.6	)
Foreign currency swap contracts	—		(2.3		)	—		(2.3		)
Total	$	—	$	(19.9	)	$	—	$	(19.9	)

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	)

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

SEGMENT INFORMATION

9 Months Ended

Jun. 30, 2012

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.

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.

Corporate & Other consists of the Company’s professional seed business, revenues and expenses associated with the Company’s supply agreements with ICL and the amortization related to the Roundup^® Marketing Agreement, 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.

The following tables present summarized financial information concerning the Company’s reportable segments for the periods indicated (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Net sales:
Global Consumer	$	960.7		$	951.6		$	2,229.4		$	2,225.2
Scotts LawnService^®	87.8			82.4			161.3			152.2
Segment total	1,048.5			1,034.0			2,390.7			2,377.4
Corporate & Other	13.7			24.7			56.2			41.1
Consolidated	$	1,062.2		$	1,058.7		$	2,446.9		$	2,418.5
Income from continuing operations before income taxes:
Global Consumer	$	171.7		$	209.9		$	377.4		$	453.8
Scotts LawnService^®	22.4			22.4			4.9			2.7
Segment total	194.1			232.3			382.3			456.5
Corporate & Other	(20.3		)	(16.2		)	(74.0		)	(80.1		)
Intangible asset amortization	(2.2		)	(3.1		)	(6.7		)	(8.1		)
Product registration and recall matters	(4.0		)	(6.8		)	(7.8		)	(11.0		)
Impairment, restructuring and other charges	0.4			(13.8		)	(7.8		)	(13.8		)
Costs related to refinancing	—			(1.2		)	—			(1.2		)
Interest expense	(16.6		)	(14.0		)	(49.8		)	(37.3		)
Consolidated	$	151.4		$	177.2		$	236.2		$	305.0



	JUNE 30, 2012		JULY 2, 2011		SEPTEMBER 30, 2011
Total assets:
Global Consumer	$	1,967.3	$	2,037.9	$	1,552.4
Scotts LawnService^®	183.2		180.2		184.3
Corporate & Other	233.6		309.1		315.5
Consolidated	$	2,384.1	$	2,527.2	$	2,052.2

- 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.

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+ Details

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

9 Months Ended

Jun. 30, 2012

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 16.

The following information presents Condensed Consolidating Statements of Operations for the three and nine months ended June 30, 2012 and July 2, 2011, Condensed Consolidating Statements of Cash Flows for the nine months ended June 30, 2012 and July 2, 2011, and Condensed Consolidating Balance Sheets as of June 30, 2012, July 2, 2011 and September 30, 2011. The condensed 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 their 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 three months ended June 30, 2012

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	895.6		$	166.6		$	—		$	1,062.2
Cost of sales	—			577.5			118.0			—			695.5
Cost of sales – product registration and recall matters	—			0.2			—			—			0.2
Gross profit	—			317.9			48.6			—			366.5
Operating expenses:
Selling, general and administrative	—			150.2			47.3			—			197.5
Impairment, restructuring and other charges	—			—			(0.4		)	—			(0.4		)
Product registration and recall matters	—			3.8			—			—			3.8
Other income, net	—			(2.1		)	(0.3		)	—			(2.4		)
Income from operations	—			166.0			2.0			—			168.0
Equity income in subsidiaries	(101.0		)	(0.3		)	—			101.3			—
Other non-operating income	(6.8		)	—			—			6.8			—
Interest expense	14.8			7.1			1.5			(6.8		)	16.6
Income from continuing operations before income taxes	93.0			159.2			0.5			(101.3		)	151.4
Income tax expense (benefit) from continuing operations	(0.3		)	56.5			0.2			—			56.4
Income from continuing operations	93.3			102.7			0.3			(101.3		)	95.0
Loss from discontinued operations, net of tax	—			(1.7		)	—			—			(1.7		)
Net income	$	93.3		$	101.0		$	0.3		$	(101.3	)	$	93.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended June 30, 2012

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,015.3		$	431.6		$	—		$	2,446.9
Cost of sales	—			1,296.5			295.9			—			1,592.4
Cost of sales – product registration and recall matters	—			0.4			—			—			0.4
Gross profit	—			718.4			135.7			—			854.1
Operating expenses:
Selling, general and administrative	—			435.2			122.3			—			557.5
Impairment, restructuring and other charges	—			8.6			(0.8		)	—			7.8
Product registration and recall matters	—			7.4			—			—			7.4
Other income, net	—			(3.5		)	(1.1		)	—			(4.6		)
Income from operations	—			270.7			15.3			—			286.0
Equity income in subsidiaries	(169.7		)	(7.5		)	—			177.2			—
Other non-operating income	(22.4		)	—			—			22.4			—
Interest expense	46.3			22.4			3.5			(22.4		)	49.8
Income from continuing operations before income taxes	145.8			255.8			11.8			(177.2		)	236.2
Income tax expense (benefit) from continuing operations	(0.8		)	84.4			4.3			—			87.9
Income from continuing operations	146.6			171.4			7.5			(177.2		)	148.3
Loss from discontinued operations, net of tax	—			(1.7		)	—			—			(1.7		)
Net income	$	146.6		$	169.7		$	7.5		$	(177.2	)	$	146.6

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended June 30, 2012

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23.1	)	$	154.6		$	(16.4	)	$	—	$	115.1

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.5			—			—		0.5
Investments in property, plant and equipment	—			(33.4		)	(5.6		)	—		(39.0		)
Investment in acquired business, net of cash acquired	—			(6.7		)	(0.3		)	—		(7.0		)
Net cash used in investing activities	—			(39.6		)	(5.9		)	—		(45.5		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			835.6			696.3			—		1,531.9
Repayments under revolving and bank lines of credit	—			(926.4		)	(623.0		)	—		(1,549.4		)
Dividends paid	(55.5		)	—			—			—		(55.5		)
Purchase of common shares	(17.5		)	—			—			—		(17.5		)
Excess tax benefits from share-based payment arrangements	—			5.0			—			—		5.0
Cash received from the exercise of stock options	16.6			—			—			—		16.6
Intercompany financing	79.5			(30.5		)	(49.0		)	—		—
Net cash provided by (used in) financing activities	23.1			(116.3		)	24.3			—		(68.9		)
Effect of exchange rate changes on cash	—			—			0.7			—		0.7
Net increase (decrease) in cash and cash equivalents	—			(1.3		)	2.7			—		1.4
Cash and cash equivalents, beginning of period	—			4.3			126.6			—		130.9
Cash and cash equivalents, end of period	$	—		$	3.0		$	129.3		$	—	$	132.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of June 30, 2012

(in millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	3.0	$	129.3		$	—		$	132.3
Accounts receivable, net	—		354.4		162.3			—			516.7
Accounts receivable pledged	—		97.2		—			—			97.2
Inventories	—		377.9		91.4			—			469.3
Prepaid and other current assets	—		86.7		43.9			—			130.6
Total current assets	—		919.2		426.9			—			1,346.1
Property, plant and equipment, net	—		339.1		48.6			—			387.7
Goodwill	—		308.4		0.7			—			309.1
Intangible assets, net	—		265.3		43.4			—			308.7
Other assets	29.5		12.4		27.5			(36.9		)	32.5
Equity investment in subsidiaries	935.9		—		—			(935.9		)	—
Intercompany assets	417.3		92.6		—			(509.9		)	—
Total assets	$	1,382.7	$	1,937.0	$	547.1		$	(1,482.7	)	$	2,384.1

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	88.7	$	2.1		$	—		$	90.8
Accounts payable	—		174.9		67.9			—			242.8
Other current liabilities	15.1		342.7		118.8			—			476.6
Total current liabilities	15.1		606.3		188.8			—			810.2
Long-term debt	676.3		84.2		196.1			(276.2		)	680.4
Other liabilities	17.3		199.6		39.5			(36.9		)	219.5
Equity investment in subsidiaries	—		281.3		—			(281.3		)	—
Intercompany liabilities	—		—		233.7			(233.7		)	—
Total liabilities	708.7		1,171.4		658.1			(828.1		)	1,710.1
Shareholders’ equity	674.0		765.6		(111.0		)	(654.6		)	674.0
Total liabilities and shareholders’ equity	$	1,382.7	$	1,937.0	$	547.1		$	(1,482.7	)	$	2,384.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended July 2, 2011

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	852.9		$	205.8		$	—		$	1,058.7
Cost of sales	—			528.8			128.7			—			657.5
Cost of sales—product registration and recall matters	—			1.1			—			—			1.1
Gross profit	—			323.0			77.1			—			400.1
Operating expenses:
Selling, general and administrative	—			134.1			58.3			—			192.4
Impairment, restructuring and other charges	—			13.8			—			—			13.8
Product registration and recall matters	—			5.7			—			—			5.7
Other income, net	—			(4.1		)	(0.1		)	—			(4.2		)
Income from operations	—			173.5			18.9			—			192.4
Equity income in subsidiaries	(120.3		)	(4.6		)	—			124.9			—
Other non-operating income	(5.4		)	—			—			5.4			—
Costs related to refinancing	1.2			—			—			—			1.2
Interest expense	13.1			5.3			1.0			(5.4		)	14.0
Income from continuing operations before income taxes	111.4			172.8			17.9			(124.9		)	177.2
Income tax expense (benefit) from continuing operations	(0.2		)	59.2			6.5			—			65.5
Income from continuing operations	111.6			113.6			11.4			(124.9		)	111.7
Income (loss) from discontinued operations, net of tax	—			6.7			(6.8		)	—			(0.1		)
Net income	$	111.6		$	120.3		$	4.6		$	(124.9	)	$	111.6

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended July 2, 2011

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	1,961.1		$	457.4		$	—		$	2,418.5
Cost of sales	—			1,208.5			294.9			—			1,503.4
Cost of sales—product registration and recall matters	—			3.2			—			—			3.2
Gross profit	—			749.4			162.5			—			911.9
Operating expenses:
Selling, general and administrative	—			420.7			131.1			—			551.8
Impairment, restructuring and other charges	—			13.8			—			—			13.8
Product registration and recall matters	—			7.8			—			—			7.8
Other income, net	—			(3.9		)	(1.1		)	—			(5.0		)
Income from operations	—			311.0			32.5			—			343.5
Equity income in subsidiaries	(242.5		)	(5.1		)	—			247.6			—
Other non-operating income	(15.0		)	—			—			15.0			—
Costs related to refinancing	1.2			—			—			—			1.2
Interest expense	35.6			14.4			2.3			(15.0		)	37.3
Income from continuing operations before income taxes	220.7			301.7			30.2			(247.6		)	305.0
Income tax expense (benefit) from continuing operations	(0.6		)	101.0			11.0			—			111.4
Income from continuing operations	221.3			200.7			19.2			(247.6		)	193.6
Income (loss) from discontinued operations, net of tax	—			41.8			(14.1		)	—			27.7
Net income	$	221.3		$	242.5		$	5.1		$	(247.6	)	$	221.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended July 2, 2011

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(16.0	)	$	54.4		$	(51.9	)	$	—	$	(13.5	)

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.2			—			—		0.2
Proceeds from sale of business, net of transaction costs	—			159.0			94.9			—		253.9
Investments in property, plant and equipment	—			(49.7		)	(3.6		)	—		(53.3		)
Payment of contingent consideration and related	—			(20.0		)	—			—		(20.0		)
Investment in acquired business, net of cash acquired	—			(0.8		)	—			—		(0.8		)
Net cash provided by investing activities	—			88.7			91.3			—		180.0

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			860.5			558.7			—		1,419.2
Repayments under revolving and bank lines of credit	(302.4		)	(494.6		)	(662.2		)	—		(1,459.2		)
Proceeds from issuance of Senior Notes	200.0			—			—			—		200.0
Financing and issuance fees	(18.5		)	—			—			—		(18.5		)
Dividends paid	(49.4		)	—			—			—		(49.4		)
Purchase of common shares	(218.7		)	—			—			—		(218.7		)
Excess tax benefits from share-based payment arrangements	—			5.4			—			—		5.4
Cash received from the exercise of stock options	29.4			—			—			—		29.4
Intercompany financing	375.6			(500.0		)	124.4			—		—
Net cash provided by (used in) financing activities	16.0			(128.7		)	20.9			—		(91.8		)
Effect of exchange rate changes on cash	—			—			1.5			—		1.5
Net increase in cash and cash equivalents	—			14.4			61.8			—		76.2
Cash and cash equivalents, beginning of period	—			5.1			83.0			—		88.1
Cash and cash equivalents, end of period	$	—		$	19.5		$	144.8		$	—	$	164.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of July 2, 2011

(in millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	19.5	$	144.8		$	—		$	164.3
Accounts receivable, net	—		500.4		193.5			—			693.9
Inventories	—		362.9		79.3			—			442.2
Prepaid and other current assets	—		93.7		43.6			—			137.3
Total current assets	—		976.5		461.2			—			1,437.7
Property, plant and equipment, net	—		347.1		47.2			—			394.3
Goodwill	—		305.8		0.7			—			306.5
Intangible assets, net	—		288.6		54.6			—			343.2
Other assets	28.1		21.6		43.4			(47.6		)	45.5
Equity investment in subsidiaries	1,012.3		—		—			(1,012.3		)	—
Intercompany assets	523.8		314.0		—			(837.8		)	—
Total assets	$	1,564.2	$	2,253.6	$	607.1		$	(1,897.7	)	$	2,527.2

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	2.1	$	—		$	—		$	2.1
Accounts payable	—		185.5		73.3			—			258.8
Other current liabilities	18.8		335.2		136.2			—			490.2
Total current liabilities	18.8		522.8		209.5			—			751.1
Long-term debt	777.0		380.1		2.0			(377.0		)	782.1
Other liabilities	—		209.8		63.4			(47.5		)	225.7
Equity investment in subsidiaries	—		298.9		—			(298.9		)	—
Intercompany liabilities	—		—		460.8			(460.8		)	—
Total liabilities	795.8		1,411.6		735.7			(1,184.2		)	1,758.9
Shareholders’ equity	768.4		842.0		(128.6		)	(713.5		)	768.3
Total liabilities and shareholders’ equity	$	1,564.2	$	2,253.6	$	607.1		$	(1,897.7	)	$	2,527.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2011

(in millions)

(Unaudited)



	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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2012
Nature of Operations	Nature of Operations The Scotts Miracle-Gro Company (“Scotts Miracle-Gro”) and its subsidiaries (collectively, together with Scotts Miracle-Gro, the “Company”) are engaged in the manufacturing, marketing and sale of consumer branded products for 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 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 sale of Global Pro.
Organization and Basis of Presentation	Organization and Basis of Presentation The Company’s unaudited condensed consolidated financial statements for the three and nine months ended June 30, 2012 and July 2, 2011 are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The condensed consolidated financial statements include the accounts of Scotts Miracle-Gro and its subsidiaries. All intercompany transactions and accounts have been 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. In the opinion of management, interim results reflect all normal and recurring adjustments and are not necessarily indicative of results for a full year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted or condensed pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, this report should be read in conjunction with Scotts Miracle-Gro’s Annual Report on Form 10-K for the fiscal year ended September 30, 2011, which includes a complete set of footnote disclosures, including the Company’s significant accounting policies.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and related disclosures. 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.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Fair Value Measurement In May 2011, the Financial Accounting Standards Board (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 were effective for the Company’s financial statements for the interim period beginning January 1, 2012. The adoption of the amended guidance did not have a significant impact on the Company's 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 that 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 the reporting unit’s fair value is less than its carrying value. The guidance 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 guidance may have on its financial statements and related disclosures.

DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Jun. 30, 2012

Classes of Assets and Liabilities, and Results of Discontinued Operations

The following table summarizes the results of Global Pro within discontinued operations for the periods presented (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Net sales	$	—		$	—		$	—		$	88.7
Operating costs	—			—			—			78.1
Gain on sale of Global Pro business	—			(2.4		)	—			(93.0		)
Global Pro sale related transaction costs	—			2.2			—			17.0
Other expense, net	—			(0.3		)	—			(0.2		)
Interest expense	—			—			—			1.7
Income from discontinued operations before income taxes	—			0.5			—			85.1
Income tax expense from discontinued operations	1.7			0.6			1.7			57.4
Income (loss) from discontinued operations	$	(1.7	)	$	(0.1	)	$	(1.7	)	$	27.7

- 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)

9 Months Ended

Jun. 30, 2012

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



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Cost of sales — other charges	$	0.2		$	1.1		$	0.4		$	3.2
Gross loss	(0.2		)	(1.1		)	(0.4		)	(3.2		)
Selling, general and administrative	3.8			5.7			7.4			7.8
Loss from operations	(4.0		)	(6.8		)	(7.8		)	(11.0		)
Income tax (expense) benefit	(0.1		)	0.8			0.6			2.2
Net loss	$	(4.1	)	$	(6.0	)	$	(7.2	)	$	(8.8	)



			ADDITIONAL COSTS AND
	SEPTEMBER 30, 2011		CHANGES IN ESTIMATE		ACCRUALS USED			JUNE 30, 2012
Other costs of sales	$	0.7	$	0.4	$	(0.6	)	$	0.5
Other general and administrative costs	7.8		7.4		(1.9		)	13.3
Total cost accrued	$	8.5	$	7.8	$	(2.5	)	$	13.8

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES (Tables)

9 Months Ended

Jun. 30, 2012

Summary of Activities Related to Liabilities Associated with Restructuring and Other Charges

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during the nine months ended June 30, 2012 (in millions):



Amounts reserved for restructuring and other charges at September 30, 2011	$	29.6
Restructuring and other charges	1.9
Payments and other	(14.2		)
Amounts reserved for restructuring and other charges at June 30, 2012	$	17.3

INVENTORIES (Tables)

9 Months Ended

Jun. 30, 2012

Inventories for Continuing Operations

Inventories consisted of the following for each of the periods presented (in millions):



	JUNE 30, 2012		JULY 2, 2011		SEPTEMBER 30, 2011
Finished goods	$	284.6	$	258.7	$	130.7
Work-in-process	37.1		27.7		34.3
Raw materials	147.6		155.8		222.0
Total inventories	$	469.3	$	442.2	$	387.0

MARKETING AGREEMENT (Tables)

9 Months Ended

Jun. 30, 2012

Net Commission Earned Under Marketing Agreement

The elements of the net commission and reimbursements earned under the Marketing Agreement and included in “Net sales” are as follows (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Gross commission	$	38.2		$	32.9		$	71.6		$	65.9
Contribution expenses	(5.0		)	(5.0		)	(15.0		)	(15.0		)
Amortization of marketing fee	(0.2		)	(0.2		)	(0.6		)	(0.6		)
Net commission income	33.0			27.7			56.0			50.3
Reimbursements associated with Marketing Agreement	27.8			17.7			69.0			51.9
Total net sales associated with Marketing Agreement	$	60.8		$	45.4		$	125.0		$	102.2

DEBT (Tables)

9 Months Ended

Jun. 30, 2012

Components of Long-Term Debt

The components of long-term debt are as follows (in millions):



	JUNE 30, 2012		JULY 2, 2011		SEPTEMBER 30, 2011
Credit facility – revolving loans	$	278.3	$	377.0	$	387.2
Senior Notes – 7.25%	200.0		200.0		200.0
Senior Notes – 6.625%	200.0		200.0		200.0
MARP Agreement	87.5		—		—
Other	5.4		7.2		7.8
	771.2		784.2		795.0
Less current portions	90.8		2.1		3.2
Total long-term debt	$	680.4	$	782.1	$	791.8

COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Jun. 30, 2012

Components of Other Comprehensive Income (loss) ("OCI")

The components of other comprehensive income (loss) (“OCI”) were as follows (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Net income	$	93.3		$	111.6		$	146.6		$	221.3
Other comprehensive income (loss):
Net unrealized (loss) gain on derivative instruments	(2.0		)	(3.5		)	0.3			4.6
Net change in pension and other postretirement related items	1.5			1.0			3.6			7.9
Foreign currency translation adjustments	4.4			(3.2		)	(0.5		)	(12.5		)
Total comprehensive income	$	97.2		$	105.9		$	150.0		$	221.3

RETIREMENT AND RETIREE MEDICAL PLANS (Tables)

9 Months Ended

Jun. 30, 2012

Net Periodic Benefit Cost

The following summarizes the components of net periodic benefit cost for the retirement and retiree medical plans sponsored by the Company (in millions):



	THREE MONTHS ENDED
	JUNE 30, 2012								JULY 2, 2011
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
Service cost	$	—		$	0.3		$	0.2	$	—		$	0.4		$	0.1
Interest cost	1.1			2.5			0.4		1.2			2.6			0.4
Expected return on plan assets	(1.3		)	(2.4		)	—		(1.3		)	(2.4		)	—
Net amortization	1.2			0.2			—		1.2			0.3			—
Net periodic benefit cost	$	1.0		$	0.6		$	0.6	$	1.1		$	0.9		$	0.5



	NINE MONTHS ENDED
	JUNE 30, 2012								JULY 2, 2011
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
Service cost	$	—		$	1.0		$	0.4	$	—		$	1.2		$	0.3
Interest cost	3.4			7.8			1.2		3.6			8.0			1.2
Expected return on plan assets	(4.1		)	(7.5		)	—		(3.9		)	(7.6		)	—
Net amortization	3.7			0.7			—		3.7			1.1			—
Curtailment loss	0.2			—			0.1		—			—			—
Net periodic benefit cost	$	3.2		$	2.0		$	1.7	$	3.4		$	2.7		$	1.5

SHAREHOLDERS' EQUITY (Tables)

9 Months Ended

Jun. 30, 2012

Share-Based Compensation Awards Granted

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



	NINE MONTHS ENDED
	June 30, 2012		July 2, 2011
Employees
Options	464,061		429,700
Restricted stock units	106,844		69,419
Performance units	110,079		53,874
Board of Directors
Deferred stock units	28,317		26,151
Total share-based awards	709,301		579,144
Aggregate fair value at grant dates (in millions)	$	17.0	$	13.8

Total Share-Based Compensation

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



	THREE MONTHS ENDED				NINE MONTHS ENDED
	JUNE 30, 2012		JULY 2, 2011		JUNE 30, 2012		JULY 2, 2011
Share-based compensation	$	1.7	$	3.4	$	10.6	$	14.3
Tax benefit recognized	0.7		1.3		4.1		5.5

Aggregate Stock Option and SARs Activity

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

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

The Weighted Average Assumptions for Awards Granted

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

Performance-Based Award Activity

- 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

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

9 Months Ended

Jun. 30, 2012

Outstanding Commodity Contracts that Hedge Forecasted Purchases

The Company had the following outstanding commodity contracts that were entered into to hedge forecasted purchases:



Commodity	JUNE 30, 2012		JULY 2, 2011
Urea	13,500	tons	7,500	tons
Diesel	2,016,000	gallons	1,344,000	gallons
Gasoline	336,000	gallons	—
Heating Oil	210,000	gallons	—

Fair Values of Company's Derivative Instruments

The fair values of the Company’s derivative instruments were as follows (in millions):



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS		JUNE 30, 2012			JULY 2, 2011			SEPTEMBER 30, 2011
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
Interest rate swap agreements	Other assets	$	—		$	0.8		$	—
	Other current liabilities	(7.2		)	(13.0		)	(10.7		)
	Other liabilities	(17.9		)	(4.6		)	(17.4		)
Commodity hedging instruments	Prepaid and other current assets	—			0.6			0.1
	Other current liabilities	(0.3		)	—			(0.3		)
Total derivatives designated as hedging instruments		$	(25.4	)	$	(16.2	)	$	(28.3	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Foreign currency swap contracts	Prepaid and other current assets	$	—		$	3.1		$	2.7
	Other current liabilities	(1.6		)	(2.3		)	—
Commodity hedging instruments	Prepaid and other current assets	—			0.3			—
	Other current liabilities	(0.2		)	—			(0.5		)
Total derivatives not designated as hedging instruments		$	(1.8	)	$	1.1		$	2.2
Total derivatives		$	(27.2	)	$	(15.1	)	$	(26.1	)

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

The effect of derivative instruments on OCI and the Condensed Consolidated Statements of Operations was as follows (in millions):



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN OCI
	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Interest rate swap agreements	$	(3.7	)	$	(6.4	)	$	(8.3	)	$	(5.1	)
Commodity hedging instruments	—			0.3			0.8			1.7
Total	$	(3.7	)	$	(6.1	)	$	(7.5	)	$	(3.4	)



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	LOCATION OF GAIN / (LOSS) RECLASSIFIED FROM AOCI INTO EARNINGS	AMOUNT OF GAIN / (LOSS) RECLASSIFIED FROM AOCI INTO EARNINGS
		THREE MONTHS ENDED						NINE MONTHS ENDED
		JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Interest rate swap agreements	Interest expense	$	(2.4	)	$	(3.3	)	$	(9.5	)	$	(10.1	)
Commodity hedging instruments	Cost of sales	0.7			0.7			1.7			2.1
Total		$	(1.7	)	$	(2.6	)	$	(7.8	)	$	(8.0	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	LOCATION OF GAIN / (LOSS) RECOGNIZED IN EARNINGS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN EARNINGS
		THREE MONTHS ENDED						NINE MONTHS ENDED
		JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Foreign currency swap contracts	Interest expense	$	(5.4	)	$	0.3		$	(3.7	)	$	5.9
Commodity hedging instruments	Cost of sales	(0.9		)	(0.3		)	1.0			2.0
Total		$	(6.3	)	$	—		$	(2.7	)	$	7.9

- 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)

9 Months Ended

Jun. 30, 2012

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at June 30, 2012 (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	$	84.8	$	—		$	—	$	84.8
Other	6.4		—			—		6.4
Total	$	91.2	$	—		$	—	$	91.2
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(25.1	)	$	—	$	(25.1	)
Foreign currency swap contracts	—		(1.6		)	—		(1.6		)
Commodity hedging instruments	—		(0.5		)	—		(0.5		)
Total	$	—	$	(27.2	)	$	—	$	(27.2	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at July 2, 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
Derivatives
Interest rate swap agreements	$	—	$	0.8		$	—	$	0.8
Foreign currency swap contracts	—		3.1			—		3.1
Commodity hedging instruments	—		0.9			—		0.9
Other	7.5		—			—		7.5
Total	$	7.5	$	4.8		$	—	$	12.3
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(17.6	)	$	—	$	(17.6	)
Foreign currency swap contracts	—		(2.3		)	—		(2.3		)
Total	$	—	$	(19.9	)	$	—	$	(19.9	)

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	)

SEGMENT INFORMATION (Tables)

9 Months Ended

Jun. 30, 2012

Segment Financial Information

The following tables present summarized financial information concerning the Company’s reportable segments for the periods indicated (in millions):



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JUNE 30, 2012			JULY 2, 2011			JUNE 30, 2012			JULY 2, 2011
Net sales:
Global Consumer	$	960.7		$	951.6		$	2,229.4		$	2,225.2
Scotts LawnService^®	87.8			82.4			161.3			152.2
Segment total	1,048.5			1,034.0			2,390.7			2,377.4
Corporate & Other	13.7			24.7			56.2			41.1
Consolidated	$	1,062.2		$	1,058.7		$	2,446.9		$	2,418.5
Income from continuing operations before income taxes:
Global Consumer	$	171.7		$	209.9		$	377.4		$	453.8
Scotts LawnService^®	22.4			22.4			4.9			2.7
Segment total	194.1			232.3			382.3			456.5
Corporate & Other	(20.3		)	(16.2		)	(74.0		)	(80.1		)
Intangible asset amortization	(2.2		)	(3.1		)	(6.7		)	(8.1		)
Product registration and recall matters	(4.0		)	(6.8		)	(7.8		)	(11.0		)
Impairment, restructuring and other charges	0.4			(13.8		)	(7.8		)	(13.8		)
Costs related to refinancing	—			(1.2		)	—			(1.2		)
Interest expense	(16.6		)	(14.0		)	(49.8		)	(37.3		)
Consolidated	$	151.4		$	177.2		$	236.2		$	305.0



	JUNE 30, 2012		JULY 2, 2011		SEPTEMBER 30, 2011
Total assets:
Global Consumer	$	1,967.3	$	2,037.9	$	1,552.4
Scotts LawnService^®	183.2		180.2		184.3
Corporate & Other	233.6		309.1		315.5
Consolidated	$	2,384.1	$	2,527.2	$	2,052.2

- 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

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS (Tables)

9 Months Ended

Jun. 30, 2012

Notes To Financial Statements [Abstract]

Condensed Financial Information Of Parent Subsidiary Guarantors And Subsidiary Non Guarantors [Table Text Block]

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended June 30, 2012

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	895.6		$	166.6		$	—		$	1,062.2
Cost of sales	—			577.5			118.0			—			695.5
Cost of sales – product registration and recall matters	—			0.2			—			—			0.2
Gross profit	—			317.9			48.6			—			366.5
Operating expenses:
Selling, general and administrative	—			150.2			47.3			—			197.5
Impairment, restructuring and other charges	—			—			(0.4		)	—			(0.4		)
Product registration and recall matters	—			3.8			—			—			3.8
Other income, net	—			(2.1		)	(0.3		)	—			(2.4		)
Income from operations	—			166.0			2.0			—			168.0
Equity income in subsidiaries	(101.0		)	(0.3		)	—			101.3			—
Other non-operating income	(6.8		)	—			—			6.8			—
Interest expense	14.8			7.1			1.5			(6.8		)	16.6
Income from continuing operations before income taxes	93.0			159.2			0.5			(101.3		)	151.4
Income tax expense (benefit) from continuing operations	(0.3		)	56.5			0.2			—			56.4
Income from continuing operations	93.3			102.7			0.3			(101.3		)	95.0
Loss from discontinued operations, net of tax	—			(1.7		)	—			—			(1.7		)
Net income	$	93.3		$	101.0		$	0.3		$	(101.3	)	$	93.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended June 30, 2012

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,015.3		$	431.6		$	—		$	2,446.9
Cost of sales	—			1,296.5			295.9			—			1,592.4
Cost of sales – product registration and recall matters	—			0.4			—			—			0.4
Gross profit	—			718.4			135.7			—			854.1
Operating expenses:
Selling, general and administrative	—			435.2			122.3			—			557.5
Impairment, restructuring and other charges	—			8.6			(0.8		)	—			7.8
Product registration and recall matters	—			7.4			—			—			7.4
Other income, net	—			(3.5		)	(1.1		)	—			(4.6		)
Income from operations	—			270.7			15.3			—			286.0
Equity income in subsidiaries	(169.7		)	(7.5		)	—			177.2			—
Other non-operating income	(22.4		)	—			—			22.4			—
Interest expense	46.3			22.4			3.5			(22.4		)	49.8
Income from continuing operations before income taxes	145.8			255.8			11.8			(177.2		)	236.2
Income tax expense (benefit) from continuing operations	(0.8		)	84.4			4.3			—			87.9
Income from continuing operations	146.6			171.4			7.5			(177.2		)	148.3
Loss from discontinued operations, net of tax	—			(1.7		)	—			—			(1.7		)
Net income	$	146.6		$	169.7		$	7.5		$	(177.2	)	$	146.6

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended June 30, 2012

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(23.1	)	$	154.6		$	(16.4	)	$	—	$	115.1

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.5			—			—		0.5
Investments in property, plant and equipment	—			(33.4		)	(5.6		)	—		(39.0		)
Investment in acquired business, net of cash acquired	—			(6.7		)	(0.3		)	—		(7.0		)
Net cash used in investing activities	—			(39.6		)	(5.9		)	—		(45.5		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			835.6			696.3			—		1,531.9
Repayments under revolving and bank lines of credit	—			(926.4		)	(623.0		)	—		(1,549.4		)
Dividends paid	(55.5		)	—			—			—		(55.5		)
Purchase of common shares	(17.5		)	—			—			—		(17.5		)
Excess tax benefits from share-based payment arrangements	—			5.0			—			—		5.0
Cash received from the exercise of stock options	16.6			—			—			—		16.6
Intercompany financing	79.5			(30.5		)	(49.0		)	—		—
Net cash provided by (used in) financing activities	23.1			(116.3		)	24.3			—		(68.9		)
Effect of exchange rate changes on cash	—			—			0.7			—		0.7
Net increase (decrease) in cash and cash equivalents	—			(1.3		)	2.7			—		1.4
Cash and cash equivalents, beginning of period	—			4.3			126.6			—		130.9
Cash and cash equivalents, end of period	$	—		$	3.0		$	129.3		$	—	$	132.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of June 30, 2012

(in millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	3.0	$	129.3		$	—		$	132.3
Accounts receivable, net	—		354.4		162.3			—			516.7
Accounts receivable pledged	—		97.2		—			—			97.2
Inventories	—		377.9		91.4			—			469.3
Prepaid and other current assets	—		86.7		43.9			—			130.6
Total current assets	—		919.2		426.9			—			1,346.1
Property, plant and equipment, net	—		339.1		48.6			—			387.7
Goodwill	—		308.4		0.7			—			309.1
Intangible assets, net	—		265.3		43.4			—			308.7
Other assets	29.5		12.4		27.5			(36.9		)	32.5
Equity investment in subsidiaries	935.9		—		—			(935.9		)	—
Intercompany assets	417.3		92.6		—			(509.9		)	—
Total assets	$	1,382.7	$	1,937.0	$	547.1		$	(1,482.7	)	$	2,384.1

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	88.7	$	2.1		$	—		$	90.8
Accounts payable	—		174.9		67.9			—			242.8
Other current liabilities	15.1		342.7		118.8			—			476.6
Total current liabilities	15.1		606.3		188.8			—			810.2
Long-term debt	676.3		84.2		196.1			(276.2		)	680.4
Other liabilities	17.3		199.6		39.5			(36.9		)	219.5
Equity investment in subsidiaries	—		281.3		—			(281.3		)	—
Intercompany liabilities	—		—		233.7			(233.7		)	—
Total liabilities	708.7		1,171.4		658.1			(828.1		)	1,710.1
Shareholders’ equity	674.0		765.6		(111.0		)	(654.6		)	674.0
Total liabilities and shareholders’ equity	$	1,382.7	$	1,937.0	$	547.1		$	(1,482.7	)	$	2,384.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended July 2, 2011

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	852.9		$	205.8		$	—		$	1,058.7
Cost of sales	—			528.8			128.7			—			657.5
Cost of sales—product registration and recall matters	—			1.1			—			—			1.1
Gross profit	—			323.0			77.1			—			400.1
Operating expenses:
Selling, general and administrative	—			134.1			58.3			—			192.4
Impairment, restructuring and other charges	—			13.8			—			—			13.8
Product registration and recall matters	—			5.7			—			—			5.7
Other income, net	—			(4.1		)	(0.1		)	—			(4.2		)
Income from operations	—			173.5			18.9			—			192.4
Equity income in subsidiaries	(120.3		)	(4.6		)	—			124.9			—
Other non-operating income	(5.4		)	—			—			5.4			—
Costs related to refinancing	1.2			—			—			—			1.2
Interest expense	13.1			5.3			1.0			(5.4		)	14.0
Income from continuing operations before income taxes	111.4			172.8			17.9			(124.9		)	177.2
Income tax expense (benefit) from continuing operations	(0.2		)	59.2			6.5			—			65.5
Income from continuing operations	111.6			113.6			11.4			(124.9		)	111.7
Income (loss) from discontinued operations, net of tax	—			6.7			(6.8		)	—			(0.1		)
Net income	$	111.6		$	120.3		$	4.6		$	(124.9	)	$	111.6

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended July 2, 2011

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	1,961.1		$	457.4		$	—		$	2,418.5
Cost of sales	—			1,208.5			294.9			—			1,503.4
Cost of sales—product registration and recall matters	—			3.2			—			—			3.2
Gross profit	—			749.4			162.5			—			911.9
Operating expenses:
Selling, general and administrative	—			420.7			131.1			—			551.8
Impairment, restructuring and other charges	—			13.8			—			—			13.8
Product registration and recall matters	—			7.8			—			—			7.8
Other income, net	—			(3.9		)	(1.1		)	—			(5.0		)
Income from operations	—			311.0			32.5			—			343.5
Equity income in subsidiaries	(242.5		)	(5.1		)	—			247.6			—
Other non-operating income	(15.0		)	—			—			15.0			—
Costs related to refinancing	1.2			—			—			—			1.2
Interest expense	35.6			14.4			2.3			(15.0		)	37.3
Income from continuing operations before income taxes	220.7			301.7			30.2			(247.6		)	305.0
Income tax expense (benefit) from continuing operations	(0.6		)	101.0			11.0			—			111.4
Income from continuing operations	221.3			200.7			19.2			(247.6		)	193.6
Income (loss) from discontinued operations, net of tax	—			41.8			(14.1		)	—			27.7
Net income	$	221.3		$	242.5		$	5.1		$	(247.6	)	$	221.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended July 2, 2011

(in millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations		Consolidated
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$	(16.0	)	$	54.4		$	(51.9	)	$	—	$	(13.5	)

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.2			—			—		0.2
Proceeds from sale of business, net of transaction costs	—			159.0			94.9			—		253.9
Investments in property, plant and equipment	—			(49.7		)	(3.6		)	—		(53.3		)
Payment of contingent consideration and related	—			(20.0		)	—			—		(20.0		)
Investment in acquired business, net of cash acquired	—			(0.8		)	—			—		(0.8		)
Net cash provided by investing activities	—			88.7			91.3			—		180.0

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			860.5			558.7			—		1,419.2
Repayments under revolving and bank lines of credit	(302.4		)	(494.6		)	(662.2		)	—		(1,459.2		)
Proceeds from issuance of Senior Notes	200.0			—			—			—		200.0
Financing and issuance fees	(18.5		)	—			—			—		(18.5		)
Dividends paid	(49.4		)	—			—			—		(49.4		)
Purchase of common shares	(218.7		)	—			—			—		(218.7		)
Excess tax benefits from share-based payment arrangements	—			5.4			—			—		5.4
Cash received from the exercise of stock options	29.4			—			—			—		29.4
Intercompany financing	375.6			(500.0		)	124.4			—		—
Net cash provided by (used in) financing activities	16.0			(128.7		)	20.9			—		(91.8		)
Effect of exchange rate changes on cash	—			—			1.5			—		1.5
Net increase in cash and cash equivalents	—			14.4			61.8			—		76.2
Cash and cash equivalents, beginning of period	—			5.1			83.0			—		88.1
Cash and cash equivalents, end of period	$	—		$	19.5		$	144.8		$	—	$	164.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of July 2, 2011

(in millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	19.5	$	144.8		$	—		$	164.3
Accounts receivable, net	—		500.4		193.5			—			693.9
Inventories	—		362.9		79.3			—			442.2
Prepaid and other current assets	—		93.7		43.6			—			137.3
Total current assets	—		976.5		461.2			—			1,437.7
Property, plant and equipment, net	—		347.1		47.2			—			394.3
Goodwill	—		305.8		0.7			—			306.5
Intangible assets, net	—		288.6		54.6			—			343.2
Other assets	28.1		21.6		43.4			(47.6		)	45.5
Equity investment in subsidiaries	1,012.3		—		—			(1,012.3		)	—
Intercompany assets	523.8		314.0		—			(837.8		)	—
Total assets	$	1,564.2	$	2,253.6	$	607.1		$	(1,897.7	)	$	2,527.2

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	2.1	$	—		$	—		$	2.1
Accounts payable	—		185.5		73.3			—			258.8
Other current liabilities	18.8		335.2		136.2			—			490.2
Total current liabilities	18.8		522.8		209.5			—			751.1
Long-term debt	777.0		380.1		2.0			(377.0		)	782.1
Other liabilities	—		209.8		63.4			(47.5		)	225.7
Equity investment in subsidiaries	—		298.9		—			(298.9		)	—
Intercompany liabilities	—		—		460.8			(460.8		)	—
Total liabilities	795.8		1,411.6		735.7			(1,184.2		)	1,758.9
Shareholders’ equity	768.4		842.0		(128.6		)	(713.5		)	768.3
Total liabilities and shareholders’ equity	$	1,564.2	$	2,253.6	$	607.1		$	(1,897.7	)	$	2,527.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2011

(in millions)

(Unaudited)



	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

DISCONTINUED OPERATIONS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011	Sep. 30, 2011	Feb. 28, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business, net of transaction costs			$ 0.0	$ 253.9
Proceed utilization period	360 days		360 days
Minimum Unutilized proceed before making note repurchase offer	$ 50.0
Line of credit facility potential loss to borrowing capacity	45.0		$ 45.0
estimate of annual product value to be supplied to ICL by Scotts LLC under agreements	50.0
estimate of annualized product value to be purchased from ICL by Scotts LLC	$ 15.0
Product Supply Agreements \| Maximum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Scotts LLC 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
Proceeds from sale of business, net of transaction costs					253.6
Gain on sale of discontinued business					$ 39.5
Discontinued Operation, Tax Effect of Discontinued Operation	$ 1.7	$ 0.6	$ 1.7	$ 57.4
Senior Notes 7.25 Percent Due 2018 [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	7.25%	7.25%	7.25%	7.25%	7.25%
Senior Notes 6.625 Percent Due 2020 [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.625%	6.625%	6.625%	6.625%	6.625%

Results of Global Pro within Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	$ 0.0	$ 0.5	$ 0.0
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	(1.7)	(0.1)	(1.7)	$ 27.7
Income from discontinued operations	(1.7)	(0.1)	(1.7)	27.7
Global Pro
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	0.0	0.0	0.0	88.7
Operating costs	0.0	0.0	0.0	78.1
Gain on sale of Global Pro business	0.0	(2.4)	0.0	(93.0)
Global Pro sale related transaction costs	0.0	2.2	0.0	17.0
Other expense, net	0.0	(0.3)	0.0	(0.2)
Interest expense	0.0	0.0	0.0	1.7
Income from discontinued operations before income taxes				85.1
Income tax expense from discontinued operations	$ 1.7	$ 0.6	$ 1.7	57.4
Income from discontinued operations				$ 27.7

PRODUCT REGISTRATION AND RECALL MATTERS - Additional Information (Detail)	Jun. 30, 2012 USD ($) LegalMatter
Loss Contingencies [Line Items]
Number of potential claims \| LegalMatter	11
DOJ
Loss Contingencies [Line Items]
Accrual loss contingencies	$ 4,000,000
Ohio Audubons Important Bird Area Program
Loss Contingencies [Line Items]
Accrual loss contingencies	100,000
Ohio Department Of Natural Resources Urban Forestry Program
Loss Contingencies [Line Items]
Accrual loss contingencies	100,000
Columbus Metro Parks Bird Habitat Enhancement Program
Loss Contingencies [Line Items]
Accrual loss contingencies	100,000
Cornell University Ornithology Laboratory
Loss Contingencies [Line Items]
Accrual loss contingencies	100,000
Nature Conservancy Of Ohio
Loss Contingencies [Line Items]
Accrual loss contingencies	$ 100,000

Impact of Product Registration and Recall Matters on Company's Results of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Product Liability Contingency [Line Items]
Cost of sales - other charges	$ 0.2	$ 1.1	$ 0.4	$ 3.2
Gross loss	(366.5)	(400.1)	(854.1)	(911.9)
Selling, general and administrative	197.5	192.4	557.5	551.8
Loss from operations	168.0	192.4	286.0	343.5
Income tax benefit	(56.4)	(65.5)	(87.9)	(111.4)
Net loss	93.3	111.6	146.6	221.3
Product registration and recall matter
Product Liability Contingency [Line Items]
Cost of sales - other charges	0.2	1.1	0.4	3.2
Gross loss	(0.2)	(1.1)	(0.4)	(3.2)
Selling, general and administrative	3.8	5.7	7.4	7.8
Loss from operations	(4.0)	(6.8)	(7.8)	(11.0)
Income tax benefit	(0.1)	0.8	0.6	2.2
Net loss	$ (4.1)	$ (6.0)	$ (7.2)	$ (8.8)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-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 95
-Paragraph 28, 29, 30
-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 SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 19

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-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.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

+ Details

Accrued Liabilities and Inventory reserves (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011
Other incremental costs of sales
Product Liability Contingency [Line Items]
Beginning Balance	$ 0.7
Additional Costs and Changes in Estimate	0.4
Reserves Used	(0.6)	$ 0.5
Other general and administrative costs
Product Liability Contingency [Line Items]
Beginning Balance	7.8
Additional Costs and Changes in Estimate	7.4
Reserves Used	(1.9)	13.3
Total cost accrued
Product Liability Contingency [Line Items]
Beginning Balance	8.5
Additional Costs and Changes in Estimate	7.8
Reserves Used	$ (2.5)	$ 13.8

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011	Sep. 30, 2011
Restructuring Cost and Reserve [Line Items]
Restructuring reserves	$ 7.4
Impairment charges	(0.4)	$ 13.8	$ 7.8	$ 13.8
Involuntary Termination
Restructuring Cost and Reserve [Line Items]
Restructuring costs					$ 24.2
Plan curtailment charges					2.3
Voluntary Retirement
Restructuring Cost and Reserve [Line Items]
Restructuring costs					1.7
Plan curtailment charges					$ 0.2
Global Consumer
Restructuring Cost and Reserve [Line Items]
Impairment charges	5.3
Turf-Seed (Europe) [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges	$ 0.5

- Definition

The amount of decrease that is related to 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

Summary of Activities Related to Liabilities Associated with Restructuring and Other Charges (Detail) $ in Millions	9 Months Ended
	Jun. 30, 2012 USD ($)
Restructuring Cost and Reserve [Line Items]
Amounts reserved for restructuring and other charges at September 30, 2011	$ 29.6
Restructuring and other charges	1.9
Payments and other	(14.2)
Amounts reserved for restructuring and other charges at March 31, 2012	$ 17.3

INVENTORIES - Additional Information (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Inventory Disclosure [Line Items]
Reserves for excess and obsolete inventories	$ 26.3	$ 31.4	$ 31.4

- Definition

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 3
-Section A
-Paragraph 9
-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 AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 4
-Paragraph 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 4
-Paragraph 8, 9, 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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.BB)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09)
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690

+ Details

Inventories for Continuing Operations, net of Reserves for Excess and Obsolete Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Inventory Disclosure [Line Items]
Finished goods	$ 284.6	$ 130.7	$ 258.7
Work-in-process	37.1	34.3	27.7
Raw materials	147.6	222.0	155.8
Total inventories	$ 469.3	$ 387.0	$ 442.2

MARKETING AGREEMENT - Additional Information (Detail) - Monsanto Marketing Agreement $ in Millions	3 Months Ended
	Jun. 30, 2012 USD ($)
Marketing Agreement [Line Items]
Annual contribution payment	$ 20
Initial consideration for marketing rights	$ 32
Useful life of Marketing Agreement	20 years
Remaining amortization period of Marketing Agreement	seven years
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.
Minimum
Marketing Agreement [Line Items]
Termination fee received except in an event of default by the Company	$ 16
Contingency, A
Marketing Agreement [Line Items]
Termination criteria period	3 years
Contingency, B
Marketing Agreement [Line Items]
Termination criteria period	2 years
Contingency, B \| Minimum
Marketing Agreement [Line Items]
Percentage of unit volume sales	5.00%
European Union
Marketing Agreement [Line Items]
Expiration of current term	Sep. 30, 2013
European Union \| Automatic Renewal
Marketing Agreement [Line Items]
Final renewal term	2 years
European Union \| Additional Renewal
Marketing Agreement [Line Items]
Final renewal term	3 years

Net Commission Earned Under Marketing Agreement (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Long-term Purchase Commitment [Line Items]
Gross commission	$ 38.2	$ 32.9	$ 71.6	$ 65.9
Contribution expenses	(5.0)	(5.0)	(15.0)	(15.0)
Amortization of marketing fee	(0.2)	(0.2)	(0.6)	(0.6)
Net commission expense	33.0	27.7	56.0	50.3
Reimbursements associated with Marketing Agreement	27.8	17.7	69.0	51.9
Total net sales associated with Marketing Agreement	$ 60.8	$ 45.4	$ 125.0	$ 102.2

Components of Long-Term Debt (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Debt Instrument [Line Items]
Long-term Debt	$ 771.2	$ 795.0	$ 784.2
Less current portions	90.8	3.2	2.1
Total long-term debt	680.4	791.8	782.1
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Long-term Debt	278.3	387.2	377.0
Senior Notes - 7.25%
Debt Instrument [Line Items]
Long-term Debt	200.0	200.0	200.0
Senior Notes - 6.625%
Debt Instrument [Line Items]
Long-term Debt	200.0	200.0	200.0
MARP Agreement
Debt Instrument [Line Items]
Long-term Debt	87.5	0.0	0.0
Other
Debt Instrument [Line Items]
Long-term Debt	$ 5.4	$ 7.8	$ 7.2

Components of Long-Term Debt (Parenthetical) (Detail)	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Senior Notes - 7.25%
Debt Instrument [Line Items]
Interest rate	7.25%	7.25%	7.25%
Senior Notes - 6.625%
Debt Instrument [Line Items]
Interest rate	6.625%	6.625%	6.625%

DEBT - Additional Information (Detail) $ in Millions	Jun. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Jul. 02, 2011 USD ($)
Debt Disclosure [Line Items]
Senior secured credit facilities, available borrowing capacity	$ 1,396.3
Aggregate face amount of letters of credit outstanding	$ 25.4
Leverage ratio	2.86
Interest coverage ratio	4.89
Long-term Debt	$ 771.2	$ 795.0	$ 784.2
Minimum
Debt Disclosure [Line Items]
Interest coverage ratio	3.50
Maximum
Debt Disclosure [Line Items]
Leverage ratio	3.50
Letter of Credit
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity	$ 75.0
Senior Notes - 7.25%
Debt Disclosure [Line Items]
Long-term Debt	200.0	200.0	200.0
Long-term debt, fair value	216.8	206.0	218.0
Senior Notes - 6.625%
Debt Disclosure [Line Items]
Long-term Debt	200.0	200.0	200.0
Long-term debt, fair value	$ 215.0	$ 198.1	$ 204.0

Components of Other Comprehensive Income (Expense) ("OCI") (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Comprehensive Income (Loss) [Line Items]
Net income	$ 93.3	$ 111.6	$ 146.6	$ 221.3
Other comprehensive income (loss):
Net unrealized gain on derivative instruments	(2.0)	(3.5)	0.3	4.6
Net change in pension and other postretirement related items	1.5	1.0	3.6	7.9
Foreign currency translation adjustments	4.4	(3.2)	(0.5)	(12.5)
Total comprehensive income	$ 97.2	$ 105.9	$ 150.0	$ 221.3

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 8, 9, 10, 11, 12, 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 AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 30
-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 AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A5
-Appendix A

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e557-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e540-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6508144

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(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.

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 46
-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 24
-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 130
-Paragraph 14, 17, 20, 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 31, 46
-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 130
-Paragraph 14, 17, 20, 24, 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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(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.

+ Details

- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-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 130
-Paragraph 14, 17, 19, 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 52
-Paragraph 13, 20, 31
-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 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (b),(c)
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(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.

+ Details

Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.0	$ 0.0	$ 0.0	$ 0.0
Interest cost	1.1	1.2	3.4	3.6
Expected return on plan assets	(1.3)	(1.3)	(4.1)	(3.9)
Net amortization	1.2	1.2	3.7	3.7
Curtailment loss			0.2	0.0
Net periodic benefit cost	1.0	1.1	3.2	3.4
International Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.3	0.4	1.0	1.2
Interest cost	2.5	2.6	7.8	8.0
Expected return on plan assets	(2.4)	(2.4)	(7.5)	(7.6)
Net amortization	0.2	0.3	0.7	1.1
Curtailment loss			0.0	0.0
Net periodic benefit cost	0.6	0.9	2.0	2.7
U.S. Medical
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.2	0.1	0.4	0.3
Interest cost	0.4	0.4	1.2	1.2
Expected return on plan assets	0.0	0.0	0.0	0.0
Net amortization	0.0	0.0	0.0	0.0
Curtailment loss			0.1	0.0
Net periodic benefit cost	$ 0.6	$ 0.5	$ 1.7	$ 1.5

SHAREHOLDERS' EQUITY - Additional Information (Detail) - USD ($) shares in Millions, $ in Millions	9 Months Ended		20 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Mar. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common shares repurchased	0.4		7.9
Value of common shares repurchased to be held in treasury	$ 17.5		$ 401.2
Total repurchase amount	700.0
Cash received from the exercise of stock options	$ 16.6	$ 29.4

- Definition

The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph A240
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 18
-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 95
-Paragraph 19
-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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Financing Activities
-URI http://asc.fasb.org/extlink&oid=6513228

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (j)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

Share-Based Compensation Awards Granted (Detail) - USD ($) shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	709,301	579,144
Aggregate fair value at grant dates (in millions)	$ 17.0	$ 13.8
Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	464,061	429,700
Employees \| Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	106,844	69,419
Employees \| Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	110,079	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	28,317	26,151

Total Share-Based Compensation Recognized (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1.7	$ 3.4	$ 10.6	$ 14.3
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 0.7	$ 1.3	$ 4.1	$ 5.5

Summary of Certain Information Pertaining to Stock Option and SAR Awards Outstanding and Exercisable (Detail)	9 Months Ended
	Jun. 30, 2012 $ / shares
Range 1
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, maximum	$ 21.65
Range 2
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, maximum	28.72
Range 3
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, maximum	31.62
Range 4
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, maximum	37.48
Range 5
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, maximum	38.90
Range 6
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, maximum	$ 51.73

INCOME TAXES - Additional Information (Detail)	3 Months Ended
INCOME TAXES - Additional Information (Detail)	Jun. 30, 2012	Jul. 02, 2011
Income Taxes [Line Items]
Effective income tax rate-continuing operations	37.20%	36.50%
German audit
Income Taxes [Line Items]
Tax years under examination	fiscal years 2004 through 2008
Canada Audit
Income Taxes [Line Items]
Tax years under examination	fiscal years 2009 through 2010
U.S. state and local tax authorities
Income Taxes [Line Items]
Tax years under examination	fiscal years 1997 through 2009

CONTINGENCIES - Additional Information (Detail) $ in Millions	Jun. 30, 2012 USD ($)
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities related to other regulatory matters which are accounted for in the "Other liabilities"	$ 3.9

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Fair value of outstanding derivatives	$ 27.2	$ 26.1	$ 15.1
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Fair value of outstanding derivatives	1.8	(2.2)	(1.1)
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	146.7		382.4
Fair value of outstanding derivatives	1.6		(0.8)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Fair value of outstanding derivatives	25.4	$ 28.3	16.2
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Notional amount of outstanding interest rate derivatives	700.0		$ 900.0
Interest rate swap loss amount expected to be reclassified to earnings during the next 12 months	4.4
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Urea
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Pre-tax price risk gain (loss) amount expected to be reclassified to earnings during the next 12 months	0.3
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Diesel
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Pre-tax price risk gain (loss) amount expected to be reclassified to earnings during the next 12 months	$ 0.1

Outstanding Commodity Contracts that Hedge Forecasted Purchases (Detail)	Jun. 30, 2012 gal ton	Jul. 02, 2011 gal ton
Urea
Derivative [Line Items]
Outstanding commodity contracts \| ton	13,500	7,500
Diesel
Derivative [Line Items]
Outstanding commodity contracts	2,016,000	1,344,000
Gasoline
Derivative [Line Items]
Outstanding commodity contracts	336,000	0
Heating Oil
Derivative [Line Items]
Outstanding commodity contracts	210,000	0

Fair Values of Company's Derivative Instruments (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Derivatives, Fair Value [Line Items]
Total derivatives instruments	$ (27.2)	$ (26.1)	$ (15.1)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives instruments	(25.4)	(28.3)	(16.2)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements \| Other Asset
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	0.0	0.8
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(7.2)	(10.7)	(13.0)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements \| Other Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(17.9)	(17.4)	(4.6)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid and other assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	0.1	0.6
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.3)	(0.3)	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives instruments	(1.8)	2.2	1.1
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid and other assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	0.0	0.3
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.2)	(0.5)	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts
Derivatives, Fair Value [Line Items]
Total derivatives instruments	(1.6)		0.8
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Prepaid and other assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	2.7	3.1
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	$ (1.6)	$ 0.0	$ (2.3)

Effect of Derivative Instruments on OCI and Condensed, Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	$ (3.7)	$ (6.1)	$ (7.5)	$ (3.4)
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.7)	(2.6)	(7.8)	(8.0)
Cash Flow Hedging \| Interest rate swap agreements
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(3.7)	(6.4)	(8.3)	(5.1)
Cash Flow Hedging \| Interest rate swap agreements \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(2.4)	(3.3)	(9.5)	(10.1)
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	0.0	0.3	0.8	1.7
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	0.7	0.7	1.7	2.1
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	(6.3)	0.0	(2.7)	7.9
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	(0.9)	(0.3)	1.0	2.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	$ (5.4)	$ 0.3	$ (3.7)	$ 5.9

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 84.8	$ 83.6
Other	6.4	6.3	$ 7.5
Total	91.2	92.7	12.3
Total	(27.2)	(28.9)	(19.9)
Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.8
Derivative liabilities	(25.1)	(28.1)	(17.6)
Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		2.7
Derivative liabilities	(1.6)		(2.3)
Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.1	0.9
Derivative liabilities	(0.5)	(0.8)
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	84.8	83.6
Other	6.4	6.3	7.5
Total	91.2	89.9	7.5
Total	0.0	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.0
Derivative liabilities	0.0	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.0
Derivative liabilities	0.0		0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.0	0.0
Derivative liabilities	0.0	0.0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0
Other	0.0	0.0	0.0
Total	0.0	2.8	4.8
Total	(27.2)	(28.9)	(19.9)
Significant Other Observable Inputs (Level 2) \| Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.8
Derivative liabilities	(25.1)	(28.1)	(17.6)
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	(1.6)		(2.3)
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	0.9
Derivative liabilities	(0.5)	(0.8)
Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0
Other	0.0	0.0	0.0
Total	0.0	0.0	0.0
Total	0.0	0.0	0.0
Unobservable Inputs (Level 3) \| Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.0
Derivative liabilities	0.0	0.0	0.0
Unobservable Inputs (Level 3) \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.0
Derivative liabilities	0.0		0.0
Unobservable Inputs (Level 3) \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.0	$ 0.0
Derivative liabilities	$ 0.0	$ 0.0

Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011	Sep. 30, 2011
Segment Reporting Information [Line Items]
Net sales	$ 1,062.2	$ 1,058.7	$ 2,446.9	$ 2,418.5
Income from continuing operations before income taxes	151.4	177.2	236.2	305.0
Assets	2,384.1	2,527.2	2,384.1	2,527.2	$ 2,052.2
Deferred Debt Issuance Costs
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	0.0	(1.2)	0.0	(1.2)
Reportable Segment
Segment Reporting Information [Line Items]
Net sales	1,048.5	1,034.0	2,390.7	2,377.4
Income from continuing operations before income taxes	194.1	232.3	382.3	456.5
Reportable Segment \| Global Consumer
Segment Reporting Information [Line Items]
Net sales	960.7	951.6	2,229.4	2,225.2
Income from continuing operations before income taxes	171.7	209.9	377.4	453.8
Assets	1,967.3	2,037.9	1,967.3	2,037.9	1,552.4
Reportable Segment \| Scotts LawnService
Segment Reporting Information [Line Items]
Net sales	87.8	82.4	161.3	152.2
Income from continuing operations before income taxes	22.4	22.4	4.9	2.7
Assets	183.2	180.2	183.2	180.2	184.3
Corporate and Other
Segment Reporting Information [Line Items]
Net sales	13.7	24.7	56.2	41.1
Income from continuing operations before income taxes	(20.3)	(16.2)	(74.0)	(80.1)
Assets	233.6	309.1	233.6	309.1	$ 315.5
Other amortization
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	(2.2)	(3.1)	(6.7)	(8.1)
Product registration and recall matter
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	(4.0)	(6.8)	(7.8)	(11.0)
Restructuring And Other Costs
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	0.4	(13.8)	(7.8)	(13.8)
Interest expenses
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	$ (16.6)	$ (14.0)	$ (49.8)	$ (37.3)

Condensed Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 1,062.2	$ 1,058.7	$ 2,446.9	$ 2,418.5
Cost of sales	695.5	657.5	1,592.4	1,503.4
Cost of sales - product registration and recall matters	0.2	1.1	0.4	3.2
Gross profit	366.5	400.1	854.1	911.9
Operating expenses:
Selling, general and administrative	197.5	192.4	557.5	551.8
Impairment, restructuring and other charges	(0.4)	13.8	7.8	13.8
Product registration and recall matters	3.8	5.7	7.4	7.8
Other income, net	(2.4)	(4.2)	(4.6)	(5.0)
Income from operations	168.0	192.4	286.0	343.5
Equity income in subsidiaries	0.0	0.0	0.0	0.0
Other non-operating income	0.0	0.0	0.0	0.0
Interest expense	16.6	14.0	49.8	37.3
Debt Related Commitment Fees and Debt Issuance Costs	0.0	1.2	0.0	1.2
Income from continuing operations before income taxes	151.4	177.2	236.2	305.0
Income tax expense (benefit) from continuing operations	56.4	65.5	87.9	111.4
Income from continuing operations	95.0	111.7	148.3	193.6
Income from discontinued operations, net of tax	(1.7)	(0.1)	(1.7)	27.7
Net income	93.3	111.6	146.6	221.3
Parent
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0	0.0	0.0
Cost of sales	0.0	0.0	0.0	0.0
Cost of sales - product registration and recall matters	0.0	0.0	0.0	0.0
Gross profit	0.0	0.0	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0	0.0	0.0	0.0
Impairment, restructuring and other charges	0.0		0.0
Product registration and recall matters	0.0	0.0	0.0	0.0
Other income, net	0.0	0.0	0.0	0.0
Income from operations	0.0	0.0	0.0	0.0
Equity income in subsidiaries	(101.0)	(120.3)	(169.7)	(242.5)
Other non-operating income	(6.8)	(5.4)	(22.4)	(15.0)
Interest expense	14.8	13.1	46.3	35.6
Debt Related Commitment Fees and Debt Issuance Costs		1.2		1.2
Income from continuing operations before income taxes	93.0	111.4	145.8	220.7
Income tax expense (benefit) from continuing operations	(0.3)	(0.2)	(0.8)	(0.6)
Income from continuing operations	93.3	111.6	146.6	221.3
Income from discontinued operations, net of tax	0.0	0.0	0.0	0.0
Net income	93.3	111.6	146.6	221.3
Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	895.6	852.9	2,015.3	1,961.1
Cost of sales	577.5	528.8	1,296.5	1,208.5
Cost of sales - product registration and recall matters	0.2	1.1	0.4	3.2
Gross profit	317.9	323.0	718.4	749.4
Operating expenses:
Selling, general and administrative	150.2	134.1	435.2	420.7
Impairment, restructuring and other charges	0.0	13.8	8.6	13.8
Product registration and recall matters	3.8	5.7	7.4	7.8
Other income, net	(2.1)	(4.1)	(3.5)	(3.9)
Income from operations	166.0	173.5	270.7	311.0
Equity income in subsidiaries	(0.3)	(4.6)	(7.5)	(5.1)
Other non-operating income	0.0	0.0	0.0	0.0
Interest expense	7.1	5.3	22.4	14.4
Debt Related Commitment Fees and Debt Issuance Costs		0.0	0.0
Income from continuing operations before income taxes	159.2	172.8	255.8	301.7
Income tax expense (benefit) from continuing operations	56.5	59.2	84.4	101.0
Income from continuing operations	102.7	113.6	171.4	200.7
Income from discontinued operations, net of tax	(1.7)	6.7	(1.7)	41.8
Net income	101.0	120.3	169.7	242.5
Non-Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	166.6	205.8	431.6	457.4
Cost of sales	118.0	128.7	295.9	294.9
Cost of sales - product registration and recall matters	0.0	0.0	0.0	0.0
Gross profit	48.6	77.1	135.7	162.5
Operating expenses:
Selling, general and administrative	47.3	58.3	122.3	131.1
Impairment, restructuring and other charges	(0.4)	0.0	(0.8)	0.0
Product registration and recall matters	0.0	0.0	0.0	0.0
Other income, net	(0.3)	(0.1)	(1.1)	(1.1)
Income from operations	2.0	18.9	15.3	32.5
Equity income in subsidiaries	0.0	0.0	0.0	0.0
Other non-operating income	0.0	0.0	0.0	0.0
Interest expense	1.5	1.0	3.5	2.3
Debt Related Commitment Fees and Debt Issuance Costs		0.0	0.0
Income from continuing operations before income taxes	0.5	17.9	11.8	30.2
Income tax expense (benefit) from continuing operations	0.2	6.5	4.3	11.0
Income from continuing operations	0.3	11.4	7.5	19.2
Income from discontinued operations, net of tax	0.0	(6.8)	0.0	(14.1)
Net income	0.3	4.6	7.5	5.1
Eliminations
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0	0.0	0.0
Cost of sales	0.0	0.0	0.0	0.0
Cost of sales - product registration and recall matters	0.0	0.0	0.0	0.0
Gross profit	0.0	0.0	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0	0.0	0.0	0.0
Impairment, restructuring and other charges	0.0		0.0
Product registration and recall matters	0.0	0.0	0.0	0.0
Other income, net	0.0	0.0	0.0	0.0
Income from operations	0.0	0.0	0.0	0.0
Equity income in subsidiaries	101.3	124.9	177.2	247.6
Other non-operating income	6.8	5.4	22.4	15.0
Interest expense	(6.8)	(5.4)	(22.4)	(15.0)
Debt Related Commitment Fees and Debt Issuance Costs		0.0	0.0
Income from continuing operations before income taxes	(101.3)	(124.9)	(177.2)	(247.6)
Income tax expense (benefit) from continuing operations	0.0	0.0	0.0	0.0
Income from continuing operations	(101.3)	(124.9)	(177.2)	(247.6)
Income from discontinued operations, net of tax	0.0	0.0	0.0	0.0
Net income	$ (101.3)	$ (124.9)	$ (177.2)	$ (247.6)

Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2012	Jul. 02, 2011
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$ 115.1	$ (13.5)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.5	0.2
Proceeds from sale of business, net of transaction costs	0.0	253.9
Investments in property, plant and equipment	(39.0)	(53.3)
Payment Of Contingent Consideration And Related	0.0	(20.0)
Investment in acquired business, net of cash	(7.0)	(0.8)
Net cash used in investing activities	(45.5)	180.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	1,531.9	1,419.2
Repayments under revolving and bank lines of credit	(1,549.4)	(1,459.2)
Proceeds from issuance of 6.625% Senior Notes	0.0	200.0
Dividends paid	(55.5)	(49.4)
Purchase of common shares	(17.5)	(218.7)
Financing and issuance fees	0.0	(18.5)
Excess tax benefits from share-based payment arrangements	5.0	5.4
Cash received from the exercise of stock options	16.6	29.4
Intercompany financing	0.0	0.0
Net cash provided by financing activities	(68.9)	(91.8)
Effect of exchange rate changes on cash	0.7	1.5
Net (decrease) increase in cash and cash equivalents	1.4	76.2
Cash and cash equivalents, beginning of period	130.9	88.1
Cash and cash equivalents, end of period	132.3	164.3
Parent
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(23.1)	(16.0)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Proceeds from sale of business, net of transaction costs		0.0
Investments in property, plant and equipment	0.0	0.0
Payment Of Contingent Consideration And Related		0.0
Investment in acquired business, net of cash	0.0	0.0
Net cash used in investing activities	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0	0.0
Repayments under revolving and bank lines of credit	0.0	(302.4)
Proceeds from issuance of 6.625% Senior Notes		200.0
Dividends paid	(55.5)	(49.4)
Purchase of common shares	(17.5)	(218.7)
Financing and issuance fees		(18.5)
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	16.6	29.4
Intercompany financing	79.5	375.6
Net cash provided by financing activities	23.1	16.0
Effect of exchange rate changes on cash	0.0	0.0
Net (decrease) increase in cash and cash equivalents	0.0	0.0
Cash and cash equivalents, beginning of period	0.0	0.0
Cash and cash equivalents, end of period	0.0	0.0
Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	154.6	54.4
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.5	0.2
Proceeds from sale of business, net of transaction costs		159.0
Investments in property, plant and equipment	(33.4)	(49.7)
Payment Of Contingent Consideration And Related		(20.0)
Investment in acquired business, net of cash	(6.7)	(0.8)
Net cash used in investing activities	(39.6)	88.7
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	835.6	860.5
Repayments under revolving and bank lines of credit	(926.4)	(494.6)
Proceeds from issuance of 6.625% Senior Notes		0.0
Dividends paid	0.0	0.0
Purchase of common shares	0.0	0.0
Financing and issuance fees		0.0
Excess tax benefits from share-based payment arrangements	5.0	5.4
Cash received from the exercise of stock options	0.0	0.0
Intercompany financing	(30.5)	(500.0)
Net cash provided by financing activities	(116.3)	(128.7)
Effect of exchange rate changes on cash	0.0	0.0
Net (decrease) increase in cash and cash equivalents	(1.3)	14.4
Cash and cash equivalents, beginning of period	4.3	5.1
Cash and cash equivalents, end of period	3.0	19.5
Non-Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(16.4)	(51.9)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Proceeds from sale of business, net of transaction costs		94.9
Investments in property, plant and equipment	(5.6)	(3.6)
Payment Of Contingent Consideration And Related		0.0
Investment in acquired business, net of cash	(0.3)	0.0
Net cash used in investing activities	(5.9)	91.3
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	696.3	558.7
Repayments under revolving and bank lines of credit	(623.0)	(662.2)
Proceeds from issuance of 6.625% Senior Notes		0.0
Dividends paid	0.0	0.0
Purchase of common shares	0.0	0.0
Financing and issuance fees		0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	0.0	0.0
Intercompany financing	(49.0)	124.4
Net cash provided by financing activities	24.3	20.9
Effect of exchange rate changes on cash	0.7	1.5
Net (decrease) increase in cash and cash equivalents	2.7	61.8
Cash and cash equivalents, beginning of period	126.6	83.0
Cash and cash equivalents, end of period	129.3	144.8
Eliminations
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	0.0	0.0
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Proceeds from sale of business, net of transaction costs		0.0
Investments in property, plant and equipment	0.0	0.0
Payment Of Contingent Consideration And Related		0.0
Investment in acquired business, net of cash	0.0	0.0
Net cash used in investing activities	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0	0.0
Repayments under revolving and bank lines of credit	0.0	0.0
Proceeds from issuance of 6.625% Senior Notes		0.0
Dividends paid	0.0	0.0
Purchase of common shares	0.0	0.0
Financing and issuance fees		0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	0.0	0.0
Intercompany financing	0.0	0.0
Net cash provided by financing activities	0.0	0.0
Effect of exchange rate changes on cash	0.0	0.0
Net (decrease) increase in cash and cash equivalents	0.0	0.0
Cash and cash equivalents, beginning of period	0.0	0.0
Cash and cash equivalents, end of period	$ 0.0	$ 0.0

Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jul. 02, 2011	Sep. 30, 2010
Current assets:
Cash and cash equivalents	$ 132.3	$ 130.9	$ 164.3	$ 88.1
Accounts receivable, net	516.7	323.5	693.9
Accounts receivable, pledged	97.2	0.0	0.0
Inventories	469.3	387.0	442.2
Prepaid and other current assets	130.6	151.1	137.3
Total current assets	1,346.1	992.5	1,437.7
Property, plant and equipment, net	387.7	394.7	394.3
Goodwill	309.1	309.1	306.5
Intangible assets, net	308.7	319.6	343.2
Other assets	32.5	36.3	45.5
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	2,384.1	2,052.2	2,527.2
Current liabilities:
Current portion of debt	90.8	3.2	2.1
Accounts payable	242.8	150.0	258.8
Other current liabilities	476.6	315.4	490.2
Total current liabilities	810.2	468.6	751.1
Long-term debt	680.4	791.8	782.1
Other liabilities	219.5	232.0	225.7
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	1,710.1	1,492.4	1,758.9
Shareholders' equity	674.0	559.8	768.3
Total liabilities and shareholders' equity	2,384.1	2,052.2	2,527.2
Parent
Current assets:
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0	0.0
Accounts receivable, pledged	0.0
Inventories	0.0	0.0	0.0
Prepaid and other current assets	0.0	0.0	0.0
Total current assets	0.0	0.0	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	0.0	0.0	0.0
Intangible assets, net	0.0	0.0	0.0
Other assets	29.5	33.1	28.1
Equity investment in subsidiaries	935.9	794.3	1,012.3
Intercompany assets	417.3	553.7	523.8
Total assets	1,382.7	1,381.1	1,564.2
Current liabilities:
Current portion of debt	0.0	0.0	0.0
Accounts payable	0.0	0.0	0.0
Other current liabilities	15.1	17.2	18.8
Total current liabilities	15.1	17.2	18.8
Long-term debt	676.3	787.2	777.0
Other liabilities	17.3	16.9	0.0
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	708.7	821.3	795.8
Shareholders' equity	674.0	559.8	768.4
Total liabilities and shareholders' equity	1,382.7	1,381.1	1,564.2
Subsidiary Guarantors
Current assets:
Cash and cash equivalents	3.0	4.3	19.5	5.1
Accounts receivable, net	354.4	248.2	500.4
Accounts receivable, pledged	97.2
Inventories	377.9	313.7	362.9
Prepaid and other current assets	86.7	107.9	93.7
Total current assets	919.2	674.1	976.5
Property, plant and equipment, net	339.1	347.3	347.1
Goodwill	308.4	308.4	305.8
Intangible assets, net	265.3	270.3	288.6
Other assets	12.4	13.3	21.6
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	92.6	115.4	314.0
Total assets	1,937.0	1,728.8	2,253.6
Current liabilities:
Current portion of debt	88.7	2.8	2.1
Accounts payable	174.9	103.9	185.5
Other current liabilities	342.7	202.5	335.2
Total current liabilities	606.3	309.2	522.8
Long-term debt	84.2	261.3	380.1
Other liabilities	199.6	205.6	209.8
Equity investment in subsidiaries	281.3	328.7	298.9
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	1,171.4	1,104.8	1,411.6
Shareholders' equity	765.6	624.0	842.0
Total liabilities and shareholders' equity	1,937.0	1,728.8	2,253.6
Non-Guarantors
Current assets:
Cash and cash equivalents	129.3	126.6	144.8	83.0
Accounts receivable, net	162.3	75.3	193.5
Accounts receivable, pledged	0.0
Inventories	91.4	73.3	79.3
Prepaid and other current assets	43.9	43.2	43.6
Total current assets	426.9	318.4	461.2
Property, plant and equipment, net	48.6	47.4	47.2
Goodwill	0.7	0.7	0.7
Intangible assets, net	43.4	49.3	54.6
Other assets	27.5	27.6	43.4
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	547.1	443.4	607.1
Current liabilities:
Current portion of debt	2.1	0.4	0.0
Accounts payable	67.9	46.1	73.3
Other current liabilities	118.8	95.7	136.2
Total current liabilities	188.8	142.2	209.5
Long-term debt	196.1	130.5	2.0
Other liabilities	39.5	47.2	63.4
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	233.7	281.9	460.8
Total liabilities	658.1	601.8	735.7
Shareholders' equity	(111.0)	(158.4)	(128.6)
Total liabilities and shareholders' equity	547.1	443.4	607.1
Eliminations
Current assets:
Cash and cash equivalents	0.0	0.0	0.0	$ 0.0
Accounts receivable, net	0.0	0.0	0.0
Accounts receivable, pledged	0.0
Inventories	0.0	0.0	0.0
Prepaid and other current assets	0.0	0.0	0.0
Total current assets	0.0	0.0	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	0.0	0.0	0.0
Intangible assets, net	0.0	0.0	0.0
Other assets	(36.9)	(37.7)	(47.6)
Equity investment in subsidiaries	(935.9)	(794.3)	(1,012.3)
Intercompany assets	(509.9)	(669.1)	(837.8)
Total assets	(1,482.7)	(1,501.1)	(1,897.7)
Current liabilities:
Current portion of debt	0.0	0.0	0.0
Accounts payable	0.0	0.0	0.0
Other current liabilities	0.0	0.0	0.0
Total current liabilities	0.0	0.0	0.0
Long-term debt	(276.2)	(387.2)	(377.0)
Other liabilities	(36.9)	(37.7)	(47.5)
Equity investment in subsidiaries	(281.3)	(328.7)	(298.9)
Intercompany liabilities	(233.7)	(281.9)	(460.8)
Total liabilities	(828.1)	(1,035.5)	(1,184.2)
Shareholders' equity	(654.6)	(465.6)	(713.5)
Total liabilities and shareholders' equity	$ (1,482.7)	$ (1,501.1)	$ (1,897.7)