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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 29, 2012	Feb. 04, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 29, 2012
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
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		61,620,780

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Net sales	$ 205.8	$ 199.6
Cost of sales	174.7	174.0
Gross profit	31.1	25.6
Operating expenses:
Selling, general and administrative	124.5	122.5
Restructuring, Settlement and Impairment Provisions	(0.4)	2.4
Product registration and recall matters	0.0	0.3
Other income, net	(1.1)	(0.6)
Income from operations	(91.9)	(99.0)
Interest expense	13.2	15.3
Income from continuing operations before income taxes	(105.1)	(114.3)
Income Tax Expense (Benefit)	(36.8)	(41.2)
Income (Loss) from Continuing Operations Attributable to Parent	(68.3)	(73.1)
Income from discontinued operations, net of tax	0.6	0.8
Net Income (Loss) Attributable to Parent	$ (67.7)	$ (73.9)
Basic income per common share:
Income from continuing operations, US dollars per share	$ (1.11)	$ (1.20)
Income from discontinued operations, US dollars per share	0.01	(0.01)
Basic income per common share, US dollars per share	$ (1.10)	$ (1.21)
Weighted-average common shares outstanding during the period, shares	61.4	60.9
Diluted income per common share:
Income from continuing operations, US dollars per share	$ (1.11)	$ (1.20)
Income from discontinued operations, US dollars per share	0.01	(0.01)
Diluted income per common share, US dollars per share	$ (1.10)	$ (1.21)
Weighted-average common shares outstanding during the period plus dilutive potential common shares, shares	61.4	60.9
Dividends declared per common share, US dollars per share	$ 0.33	$ 0.30

Condensed Statement of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Net Income (Loss) Attributable to Parent	$ (67.7)	$ (73.9)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(3.7)	(3.5)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	(0.8)	(0.6)
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	(1.2)	(1.9)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(3.3)	(2.2)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (71.0)	$ (76.1)

- Definition

Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

+ References + Details

- Definition

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

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- Definition

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

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- 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 + Details

- Definition

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

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+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
OPERATING ACTIVITIES
Net Income (Loss) Attributable to Parent	$ (67.7)	$ (73.9)
Adjustments to reconcile net income to net cash used in operating activities:
Impairment and other charges	4.6	0.0
Share-based compensation expense	1.9	1.6
Depreciation	13.6	12.9
Amortization	2.7	2.7
Gain on sale of long-lived assets	0.0	0.1
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	163.6	141.8
Inventories	(231.8)	(269.2)
Prepaid and other assets	(2.3)	0.0
Accounts payable	48.2	76.4
Other current liabilities	(92.2)	(90.4)
Restructuring reserves	(3.1)	(3.0)
Other non-current items	(3.7)	(0.7)
Other, net	(2.4)	0.6
Net cash used in operating activities	(168.6)	(201.1)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.1	0.0
Investments in property, plant and equipment	(25.0)	(16.4)
Investment in acquired business, net of cash	(3.2)	0.0
Net cash (used in) provided by investing activities	(28.1)	(16.4)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	463.8	447.0
Repayments under revolving and bank lines of credit	(264.2)	(205.7)
Dividends paid	(19.9)	(18.9)
Purchase of common shares	0.0	(17.5)
Excess tax benefits from share-based payment arrangements	0.4	3.8
Cash received from the exercise of stock options	0.7	5.6
Net cash provided by financing activities	180.8	214.3
Effect of exchange rate changes on cash	(0.4)	0.1
Net (decrease) increase in cash and cash equivalents	(16.3)	(3.1)
Cash and cash equivalents, beginning of period	131.9	130.9
Cash and cash equivalents, end of period	115.6	127.8
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	(11.4)	(13.0)
Income taxes paid	$ (2.8)	$ (10.0)

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 115.6	$ 131.9	$ 127.8
Accounts receivable, less allowances of $9.8, $7.9 and $12.9, respectively	168.4	330.9	166.5
Accounts receivable pledged	0.0	0.0	14.3
Inventories	646.7	414.9	654.8
Prepaid and other current assets	126.2	122.3	148.8
Total current assets	1,056.9	1,000.0	1,112.2
Property, plant and equipment, net of accumulated depreciation of $534.4, $485.1 and $510.5 respectively	424.0	427.4	391.4
Goodwill	314.4	309.4	309.1
Intangible assets, net	303.3	307.1	316.2
Other assets	29.5	30.5	35.4
Total assets	2,128.1	2,074.4	2,164.3
Current liabilities:
Current portion of debt	4.3	1.5	8.1
Accounts payable	185.5	152.3	220.4
Other current liabilities	186.6	279.8	220.6
Total current liabilities	376.4	433.6	449.1
Long-term debt	981.9	781.1	1,026.1
Other liabilities	256.0	257.8	224.9
Total liabilities	1,614.3	1,472.5	1,700.1
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	405.3	408.6	410.3
Retained earnings	542.2	630.2	511.6
Treasury shares, at cost: 7.1, 2.6 and 7.5 shares, respectively	(343.1)	(349.6)	(377.5)
Accumulated other comprehensive loss	(90.6)	(87.3)	(80.2)
Total shareholders' equity	513.8	601.9	464.2
Total liabilities and shareholders' equity	$ 2,128.1	$ 2,074.4	$ 2,164.3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Accounts receivable, allowances	$ 8.7	$ 12.4	$ 10.5
Property, plant and equipment, accumulated depreciation	$ 556.4	$ 520.1	$ 542.6
Common shares, stated value per share, US dollars per share	$ 0.01	$ 0.01	$ 0.01
Common shares, shares issued	61.3	60.8	63.7
Common shares, shares outstanding	61.3	60.8	63.7
Treasury shares, at cost, shares	6.8	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

3 Months Ended

Dec. 29, 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.

Organization and Basis of Presentation

The Company’s unaudited condensed consolidated financial statements for the three months ended December 29, 2012 and December 31, 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, 2012, 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

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 were effective for the Company’s financial statements for the fiscal year beginning October 1, 2012. The adoption of the amended guidance did not have a significant impact on the Company's financial statements and related disclosures.

Balance Sheet Offsetting

In December 2011, the FASB issued an amendment to accounting guidance on the presentation of offsetting of derivatives, and financial assets and liabilities. The amended guidance requires quantitative disclosures regarding the gross amounts and their location within the statement of financial position. The provisions are effective for the Company's financial statements for the fiscal year beginning October 1, 2013. The adoption of the amended guidance will not have a significant impact on the Company's financial statements and related disclosures.

DISCONTINUED OPERATIONS

3 Months Ended

Dec. 29, 2012

DISCONTINUED OPERATIONS

In the fourth quarter of fiscal year 2012, the Company completed the wind down of the Company's professional seed business. As a result, effective in its fourth quarter of fiscal 2012, the Company classified its results of operations for all periods presented to reflect the professional seed business as a discontinued operation.

The following table summarizes the results of the professional seed business within discontinued operations for the periods presented:



	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Net sales	$	—		$	11.6
Operating costs	(0.8		)	12.9
Impairment, restructuring and other charges	—			0.2
Other income, net	—			(0.3		)
Income (loss) from discontinued operations before income taxes	0.8			(1.2		)
Income tax expense (benefit) from discontinued operations	0.2			(0.4		)
Income (loss) from discontinued operations	$	0.6		$	(0.8	)

- 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
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: 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.

+ Details

ACQUISITIONS	3 Months Ended
ACQUISITIONS	Dec. 29, 2012
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS During the three months ended December 29, 2012, Scotts LawnService^® completed the acquisition of two franchisee businesses that individually and in the aggregate were not significant. The aggregate purchase price of these acquisitions was $7.2 million. The condensed consolidated financial statements include the results of operations from these business combinations from the date of each acquisition.

- Definition

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

+ References

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Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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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.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

3 Months Ended

Dec. 29, 2012

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

IMPAIRMENT, RESTRUCTURING AND OTHER

Activity described herein is classified within the "Impairment, restructuring and other" line in the Condensed Consolidated Statement of Operations.

For the three months ended December 29, 2012, the Company recognized income of $4.7 million related to the reimbursement by a vendor of a portion of the costs incurred for the development and commercialization of products including the active ingredient MAT 28 for the Global Consumer segment. During the second quarter of fiscal 2012, the Company recorded an impairment charge of $5.3 million to fully impair assets associated with the active ingredient MAT 28. In addition, for the three months ended December 29, 2012, the Company also recognized a $4.3 million asset impairment charge as a result of issues with the commercialization of an insect repellent technology for the Global Consumer segment.

For the three months ended December 31, 2011, in continuation of the 2011 restructuring plan, the Company incurred an additional $2.2 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.

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during the three months ended December 29, 2012 (in millions):



Amounts reserved for restructuring and other charges at September 30, 2012	$	10.2
Restructuring and other charges	—
Payments and other	(3.1		)
Amounts reserved for restructuring and other charges at December 29, 2012	$	7.1

A portion of the amounts reserved as of December 29, 2012 will be paid out over the course of fiscal 2013. Included in the restructuring reserves is $4.2 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.

INVENTORIES

3 Months Ended

Dec. 29, 2012

INVENTORIES

Inventories consisted of the following for each of the periods presented:



	DECEMBER 29, 2012		DECEMBER 31, 2011		SEPTEMBER 30, 2012
	(In millions)
Finished goods	$	411.2	$	435.9	$	224.6
Work-in-process	63.3		52.0		48.3
Raw materials	172.2		166.9		142.0
Total inventories	$	646.7	$	654.8	$	414.9

Adjustments to reflect inventories at net realizeable values were $16.9 million at December 29, 2012, $12.2 million at December 31, 2011 and $21.0 million at September 30, 2012.

MARKETING AGREEMENT

3 Months Ended

Dec. 29, 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 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 six years as of December 29, 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:



	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Gross commission	$	—		$	—
Contribution expenses	(5.0		)	(5.0		)
Amortization of marketing fee	(0.2		)	(0.2		)
Net commission loss	(5.2		)	(5.2		)
Reimbursements associated with Marketing Agreement	13.7			17.9
Total net sales associated with Marketing Agreement	$	8.5		$	12.7

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

3 Months Ended

Dec. 29, 2012

DEBT

The components of long-term debt are as follows:



	DECEMBER 29, 2012		DECEMBER 31, 2011		SEPTEMBER 30, 2012
	(In millions)
Credit facility – revolving loans	$	575.5	$	621.7	$	377.1
Senior Notes – 7.25%	200.0		200.0		200.0
Senior Notes – 6.625%	200.0		200.0		200.0
MARP Agreement	—		5.4		—
Other	10.7		7.1		5.5
	986.2		1,034.2		782.6
Less current portions	4.3		8.1		1.5
Total long-term debt	$	981.9	$	1,026.1	$	781.1

As of December 29, 2012, there was $1.1 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 December 29, 2012, the Company had letters of credit in the aggregate face amount of $24.2 million outstanding.

The Company was in compliance with the terms of all debt covenants at December 29, 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, depreciation 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 December 29, 2012. The Company’s leverage ratio was 2.80 at December 29, 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 December 29, 2012. The Company’s interest coverage ratio was 5.25 for the twelve months ended December 29, 2012.

The Company accounts for the sale of receivables under the Master Accounts Receivable Purchase Agreement ("2012 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. Refer to "NOTE 11. DEBT" in the Company's Form 10-K for the year ended September 30, 2012 for more information regarding the 2012 MARP Agreement. There were no short-term borrowings under the MARP Agreements as of December 29, 2012 and $5.4 million as of December 31, 2011.

Estimated Fair Values

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

Credit Facility

The interest rate currently available to the Company fluctuates with the applicable LIBOR rate, prime rate or Federal Funds Effective Rate and thus the carrying value is a reasonable estimate of fair value. 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 December 29, 2012, December 31, 2011 and September 30, 2012, the fair value of the 7.25% Senior Notes was approximately $214.3 million, $212.0 million and $212.0 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 December 29, 2012, December 31, 2011 and September 30, 2012, the fair value of the 6.625% Senior Notes was approximately $220.5 million, $203.3 million and $217.5 million, respectively. The fair value measurement for the 6.625% Senior Notes was classified in Level 1 of the fair value hierarchy.

Interest Rate Swap Agreements

At December 29, 2012 and December 31, 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 $1,100 million and $900 million at December 29, 2012 and December 31, 2011, respectively. Interest payments made between the effective date and expiration date are hedged by the swap agreements, except as noted below. The notional amount, effective date, expiration date and rate of each of these swap agreements are shown in the table below.



Notional Amount (in millions)		Effective Date (a)	Expiration Date	Fixed Rate
50		2/14/2012	2/14/2016	3.78%
150	^(b)	2/7/2012	5/7/2016	2.42%
150	^(c)	11/16/2009	5/16/2016	3.26%
50	^(c)	2/16/2010	5/16/2016	3.05%
100	^(b)	2/21/2012	5/23/2016	2.40%
150	^(b)	12/20/2011	6/20/2016	2.61%
50	^(d)	12/6/2012	9/6/2017	2.96%
150	^(c)	2/7/2017	5/7/2019	2.12%
50	^(b)	2/7/2017	5/7/2019	2.45%
100	^(c)	12/20/2016	6/20/2019	2.11%
100	^(c)	12/20/2016	6/20/2019	2.14%


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


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


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


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

Accounts Receivable Pledged

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

RETIREMENT AND RETIREE MEDICAL PLANS

3 Months Ended

Dec. 29, 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:



	THREE MONTHS ENDED
	DECEMBER 29, 2012								DECEMBER 31, 2011
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.4		$	0.1	$	—		$	0.3		$	0.1
Interest cost	1.0			2.5			0.3		1.1			2.4			0.4
Expected return on plan assets	(1.3		)	(2.7		)	—		(1.4		)	(2.2		)	—
Net amortization	1.2			0.4			0.1		1.3			0.2			0.1
Curtailment loss	—			—			—		0.2			—			—
Net periodic benefit cost	$	0.9		$	0.6		$	0.5	$	1.2		$	0.7		$	0.6

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

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

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Subparagraph m
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

SHAREHOLDERS' EQUITY

3 Months Ended

Dec. 29, 2012

SHAREHOLDERS' EQUITY

Share-Based Awards

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



	THREE MONTHS ENDED
	DECEMBER 29, 2012		DECEMBER 31, 2011
Restricted stock units (including deferred stock units)	8,693		1,134
Total share-based awards	8,693		1,134

Aggregate fair value at grant dates (in millions)	$	0.4	$	0.1

Total share-based compensation recognized was as follows for the periods indicated:



	THREE MONTHS ENDED
	DECEMBER 29, 2012		DECEMBER 31, 2011
	(In millions)
Share-based compensation	$	1.9	$	1.6

Subsequent to December 29, 2012, Scotts Miracle-Gro awarded performance share units, restricted stock units and deferred stock units covering 0.3 million Common Shares to employees and members of the Board of Directors with an estimated fair value of $14.7 million on the date of the grant.

INCOME TAXES

3 Months Ended

Dec. 29, 2012

INCOME TAXES

The effective tax rate related to continuing operations for the three months ended December 29, 2012, was 35.0%, compared to 36.0% for the three months ended December 31, 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 further below, the Company is no longer subject to examination 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. Regarding the foreign jurisdictions, audits are currently underway in multiple countries covering fiscal years 2008 through 2011. A Belgium audit closed during the first quarter having an immaterial impact on the financial statements. In regard to the U.S. state and local audits, the tax periods under examination are limited to fiscal years 1997 through 2011. In addition to the 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 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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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: 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.

+ Details

CONTINGENCIES

3 Months Ended

Dec. 29, 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.

Regulatory Matters

At December 29, 2012, $5.1 million was accrued in the “Other liabilities” line in the Condensed Consolidated Balance Sheet for 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

In connection with the sale of wild bird food products that were the subject of a voluntary recall in 2008, the Company has been named as a defendant in four putative class actions filed on and after June 27, 2012, which have now been consolidated in the United States District Court for the Southern District of California as In re Morning Song Bird Food Litigation, Lead Case No. 3:12-cv-01592-JAH-RBB. The plaintiffs allege various statutory and common law claims associated with the Company's sale of wild bird food products and a plea agreement entered into in previously pending government proceedings associated with such sales. The plaintiffs seek on behalf of themselves and various purported class members monetary damages, restitution, injunctive relief, declaratory relief, attorney's fees, interest and costs. The Company intends to vigorously defend the consolidated action. Given the early stages of the action, the Company cannot make a determination as to whether it could have a material effect on the Company's financial condition, results of operations or cash flows and has not recorded any accruals with respect thereto.

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. The Company believes that the claims against it are without merit and is vigorously defending against them. It is not currently possible to reasonably estimate a probable loss, if any, associated with these cases and, accordingly, no reserves have been recorded in the Company’s Consolidated Financial Statements. The Company is reviewing agreements and policies that may provide insurance coverage or indemnity as to these claims and is pursuing coverage under some of these agreements and policies, although there can be no assurance of the results of these efforts. There can be no assurance that these cases, whether as a result of adverse outcomes or as a result of significant defense costs, will not have a material effect on the Company’s financial condition, results of operations or cash flows.

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 Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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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.

+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

3 Months Ended

Dec. 29, 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 December 29, 2012, the notional amount of outstanding foreign currency swap contracts was $306.7 million, with a fair value of $0.3 million. At December 31, 2011, the notional amount of outstanding foreign currency swap contracts was $306.3 million, with a fair value of $3.5 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 December 29, 2012 and December 31, 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 $1,100 million and $900 million at December 29, 2012 and December 31, 2011, respectively. Included in the AOCI balance at December 29, 2012 was a loss of $5.1 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 December 29, 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 December 29, 2012 was a loss of $0.1 million related to urea derivatives that is expected to be reclassified to earnings during the next 12 months, consistent with the timing of the underlying hedged transactions.

Periodically, the Company also uses derivatives to partially mitigate the effect of fluctuating diesel and gasoline costs on operating results. Any such derivatives that do not qualify for hedge accounting treatment in accordance with GAAP are recorded at fair value, with unrealized gains and losses on open contracts and realized gains or losses on settled contracts recorded as an element of cost of sales. Unrealized gains or losses in the fair value of contracts that do qualify for hedge accounting are recorded in AOCI 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 December 29, 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	DECEMBER 29, 2012		DECEMBER 31, 2011
Urea	40,500	tons	40,500	tons
Diesel	5,796,000	gallons	5,250,000	gallons
Gasoline	350,000	gallons	217,000	gallons
Heating Oil	4,746,000	gallons	2,268,000	gallons

Fair Values of Derivative Instruments

The fair values of the Company’s derivative instruments were as follows:



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS		DECEMBER 29, 2012			DECEMBER 31, 2011			SEPTEMBER 30, 2012
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
		(In millions)
Interest rate swap agreements	Other current liabilities	$	(8.2	)	$	(8.4	)	$	(8.2	)
	Other liabilities	(20.9		)	(18.9		)	(20.6		)
Commodity hedging instruments	Prepaid and other current assets	0.1			—			1.0
	Other current liabilities	(0.7		)	(2.1		)	—
Total derivatives designated as hedging instruments		$	(29.7	)	$	(29.4	)	$	(27.8	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Foreign currency swap contracts	Prepaid and other current assets	$	0.8		$	3.5		$	—
	Other current liabilities	(0.5		)	(0.6		)	(1.0		)
Commodity hedging instruments	Prepaid and other current assets	0.2			—			1.0
	Other current liabilities	—			(0.2		)	—
Total derivatives not designated as hedging instruments		$	0.5		$	2.7		$	—
Total derivatives		$	(29.2	)	$	(26.7	)	$	(27.8	)

The effect of derivative instruments on AOCI and the Condensed Consolidated Statements of Operations was as follows:



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN AOCI
	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Interest rate swap agreements	$	(0.9	)	$	(2.2	)
Commodity hedging instruments	(1.0		)	(1.4		)
Total	$	(1.9	)	$	(3.6	)



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2012			DECEMBER 31, 2011
		(In millions)
Interest rate swap agreements	Interest expense	$	(1.2	)	$	(3.1	)
Commodity hedging instruments	Cost of sales	0.1			0.1
Total		$	(1.1	)	$	(3.0	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2012			DECEMBER 31, 2011
		(In millions)
Foreign currency swap contracts	Interest expense	$	(1.6	)	$	6.7
Commodity hedging instruments	Cost of sales	(0.5		)	0.4
Total		$	(2.1	)	$	7.1

- Definition

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

+ References

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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.

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

FAIR VALUE MEASUREMENTS

3 Months Ended

Dec. 29, 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 current 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 December 29, 2012:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
	(In millions)
Assets
Cash equivalents	$	83.3	$	—		$	—	$	83.3
Derivatives
Foreign currency swap contracts	—		0.8			—		0.8
Commodity hedging instruments	—		0.3			—		0.3
Other	6.5		—			—		6.5
Total	$	89.8	$	1.1		$	—	$	90.9
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(29.1	)	$	—	$	(29.1	)
Foreign currency swap contracts	—		(0.5		)	—		(0.5		)
Commodity hedging instruments	—		(0.7		)	—		(0.7		)
Total	$	—	$	(30.3	)	$	—	$	(30.3	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 31, 2011:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
	(In millions)
Assets
Cash equivalents	$	83.5	$	—		$	—	$	83.5
Derivatives
Foreign currency swap contracts	—		3.5			—		3.5
Other	6.5		—			—		6.5
Total	$	90.0	$	3.5		$	—	$	93.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(27.3	)	$	—	$	(27.3	)
Foreign currency swap contracts	—		(0.6		)	—		(0.6		)
Commodity hedging instruments	—		(2.3		)	—		(2.3		)
Total	$	—	$	(30.2	)	$	—	$	(30.2	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2012:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
	(In millions)
Assets
Cash equivalents	$	41.1	$	—		$	—	$	41.1
Derivatives
Commodity hedging instruments	—		2.0			—		2.0
Foreign currency swap contracts	—		—			—		—
Other	6.4		—			—		6.4
Total	$	47.5	$	2.0		$	—	$	49.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(28.8	)	$	—	$	(28.8	)
Commodity hedging instruments	—		(1.0		)	—		(1.0		)
Total	$	—	$	(29.8	)	$	—	$	(29.8	)

The following presents the Company’s non-financial assets and liabilities measured at fair value on a non-recurring basis at December 29, 2012 and describes the valuation methodologies used for non-financial assets and liabilities measured at fair value, as well as the general classification within the valuation hierarchy:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
	(In millions)
Global Consumer insect repellent technology	$	—	$	—	$	—	$	4.3

The intangible asset was determined to be fully impaired based on the estimated future cash flows associated with the insect repellent technology in relation to its carrying value.

- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: 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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-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

SEGMENT INFORMATION

3 Months Ended

Dec. 29, 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 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:



	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Net sales:
Global Consumer	$	153.2		$	149.1
Scotts LawnService^®	44.8			37.6
Segment total	198.0			186.7
Corporate & Other	7.8			12.9
Consolidated	$	205.8		$	199.6
Loss from continuing operations before income taxes:
Global Consumer	$	(68.7	)	$	(69.5	)
Scotts LawnService^®	(0.9		)	(4.6		)
Segment total	(69.6		)	(74.1		)
Corporate & Other	(20.2		)	(19.7		)
Intangible asset amortization	(2.5		)	(2.5		)
Product registration and recall matters	—			(0.3		)
Impairment, restructuring and other charges	0.4			(2.4		)
Interest expense	(13.2		)	(15.3		)
Consolidated	$	(105.1	)	$	(114.3	)



	DECEMBER 29, 2012		DECEMBER 31, 2011		SEPTEMBER 30, 2012
	(In millions)
Total assets:
Global Consumer	$	1,751.2	$	1,723.8	$	1,676.4
Scotts LawnService^®	166.4		162.2		181.5
Corporate & Other	210.5		278.3		216.5
Consolidated	$	2,128.1	$	2,164.3	$	2,074.4

- 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 Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: 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.

+ Details

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

3 Months Ended

Dec. 29, 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”).

The following information presents Condensed Consolidating Statements of Operations for the three months ended December 29, 2012 and December 31, 2011, Condensed Consolidating Statements of Comprehensive Income for the three months ended December 29, 2012 and December 31, 2011, Condensed Consolidating Statements of Cash Flows for the three months ended December 29, 2012 and December 31, 2011, and Condensed Consolidating Balance Sheets as of December 29, 2012, December 31, 2011 and September 30, 2012. 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.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 29, 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.
Organization and Basis of Presentation	Organization and Basis of Presentation The Company’s unaudited condensed consolidated financial statements for the three months ended December 29, 2012 and December 31, 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, 2012, 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 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 were effective for the Company’s financial statements for the fiscal year beginning October 1, 2012. The adoption of the amended guidance did not have a significant impact on the Company's financial statements and related disclosures. Balance Sheet Offsetting In December 2011, the FASB issued an amendment to accounting guidance on the presentation of offsetting of derivatives, and financial assets and liabilities. The amended guidance requires quantitative disclosures regarding the gross amounts and their location within the statement of financial position. The provisions are effective for the Company's financial statements for the fiscal year beginning October 1, 2013. The adoption of the amended guidance will not have a significant impact on the Company's financial statements and related disclosures.

DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Dec. 29, 2012

Classes of Assets and Liabilities, and Results of Discontinued Operations

The following table summarizes the results of the professional seed business within discontinued operations for the periods presented:



	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Net sales	$	—		$	11.6
Operating costs	(0.8		)	12.9
Impairment, restructuring and other charges	—			0.2
Other income, net	—			(0.3		)
Income (loss) from discontinued operations before income taxes	0.8			(1.2		)
Income tax expense (benefit) from discontinued operations	0.2			(0.4		)
Income (loss) from discontinued operations	$	0.6		$	(0.8	)

- 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

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES (Tables)

3 Months Ended

Dec. 29, 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 three months ended December 29, 2012 (in millions):



Amounts reserved for restructuring and other charges at September 30, 2012	$	10.2
Restructuring and other charges	—
Payments and other	(3.1		)
Amounts reserved for restructuring and other charges at December 29, 2012	$	7.1

INVENTORIES (Tables)

3 Months Ended

Dec. 29, 2012

Inventories for Continuing Operations

Inventories consisted of the following for each of the periods presented:



	DECEMBER 29, 2012		DECEMBER 31, 2011		SEPTEMBER 30, 2012
	(In millions)
Finished goods	$	411.2	$	435.9	$	224.6
Work-in-process	63.3		52.0		48.3
Raw materials	172.2		166.9		142.0
Total inventories	$	646.7	$	654.8	$	414.9

MARKETING AGREEMENT (Tables)

3 Months Ended

Dec. 29, 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:



	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Gross commission	$	—		$	—
Contribution expenses	(5.0		)	(5.0		)
Amortization of marketing fee	(0.2		)	(0.2		)
Net commission loss	(5.2		)	(5.2		)
Reimbursements associated with Marketing Agreement	13.7			17.9
Total net sales associated with Marketing Agreement	$	8.5		$	12.7

DEBT (Tables)

3 Months Ended

Dec. 29, 2012

Components of Long-Term Debt

The components of long-term debt are as follows:



	DECEMBER 29, 2012		DECEMBER 31, 2011		SEPTEMBER 30, 2012
	(In millions)
Credit facility – revolving loans	$	575.5	$	621.7	$	377.1
Senior Notes – 7.25%	200.0		200.0		200.0
Senior Notes – 6.625%	200.0		200.0		200.0
MARP Agreement	—		5.4		—
Other	10.7		7.1		5.5
	986.2		1,034.2		782.6
Less current portions	4.3		8.1		1.5
Total long-term debt	$	981.9	$	1,026.1	$	781.1

Schedule of Derivative Instruments



Notional Amount (in millions)		Effective Date (a)	Expiration Date	Fixed Rate
50		2/14/2012	2/14/2016	3.78%
150	^(b)	2/7/2012	5/7/2016	2.42%
150	^(c)	11/16/2009	5/16/2016	3.26%
50	^(c)	2/16/2010	5/16/2016	3.05%
100	^(b)	2/21/2012	5/23/2016	2.40%
150	^(b)	12/20/2011	6/20/2016	2.61%
50	^(d)	12/6/2012	9/6/2017	2.96%
150	^(c)	2/7/2017	5/7/2019	2.12%
50	^(b)	2/7/2017	5/7/2019	2.45%
100	^(c)	12/20/2016	6/20/2019	2.11%
100	^(c)	12/20/2016	6/20/2019	2.14%

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 4B
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41678-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

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

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

+ Details

RETIREMENT AND RETIREE MEDICAL PLANS (Tables)

3 Months Ended

Dec. 29, 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:



	THREE MONTHS ENDED
	DECEMBER 29, 2012								DECEMBER 31, 2011
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.4		$	0.1	$	—		$	0.3		$	0.1
Interest cost	1.0			2.5			0.3		1.1			2.4			0.4
Expected return on plan assets	(1.3		)	(2.7		)	—		(1.4		)	(2.2		)	—
Net amortization	1.2			0.4			0.1		1.3			0.2			0.1
Curtailment loss	—			—			—		0.2			—			—
Net periodic benefit cost	$	0.9		$	0.6		$	0.5	$	1.2		$	0.7		$	0.6

SHAREHOLDERS' EQUITY (Tables)

3 Months Ended

Dec. 29, 2012

Share-Based Compensation Awards Granted

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



	THREE MONTHS ENDED
	DECEMBER 29, 2012		DECEMBER 31, 2011
Restricted stock units (including deferred stock units)	8,693		1,134
Total share-based awards	8,693		1,134

Aggregate fair value at grant dates (in millions)	$	0.4	$	0.1

Total Share-Based Compensation

Total share-based compensation recognized was as follows for the periods indicated:



	THREE MONTHS ENDED
	DECEMBER 29, 2012		DECEMBER 31, 2011
	(In millions)
Share-based compensation	$	1.9	$	1.6

- 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)

3 Months Ended

Dec. 29, 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	DECEMBER 29, 2012		DECEMBER 31, 2011
Urea	40,500	tons	40,500	tons
Diesel	5,796,000	gallons	5,250,000	gallons
Gasoline	350,000	gallons	217,000	gallons
Heating Oil	4,746,000	gallons	2,268,000	gallons

Fair Values of Company's Derivative Instruments

The fair values of the Company’s derivative instruments were as follows:



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS		DECEMBER 29, 2012			DECEMBER 31, 2011			SEPTEMBER 30, 2012
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
		(In millions)
Interest rate swap agreements	Other current liabilities	$	(8.2	)	$	(8.4	)	$	(8.2	)
	Other liabilities	(20.9		)	(18.9		)	(20.6		)
Commodity hedging instruments	Prepaid and other current assets	0.1			—			1.0
	Other current liabilities	(0.7		)	(2.1		)	—
Total derivatives designated as hedging instruments		$	(29.7	)	$	(29.4	)	$	(27.8	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Foreign currency swap contracts	Prepaid and other current assets	$	0.8		$	3.5		$	—
	Other current liabilities	(0.5		)	(0.6		)	(1.0		)
Commodity hedging instruments	Prepaid and other current assets	0.2			—			1.0
	Other current liabilities	—			(0.2		)	—
Total derivatives not designated as hedging instruments		$	0.5		$	2.7		$	—
Total derivatives		$	(29.2	)	$	(26.7	)	$	(27.8	)

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

The effect of derivative instruments on AOCI and the Condensed Consolidated Statements of Operations was as follows:



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN AOCI
	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Interest rate swap agreements	$	(0.9	)	$	(2.2	)
Commodity hedging instruments	(1.0		)	(1.4		)
Total	$	(1.9	)	$	(3.6	)



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2012			DECEMBER 31, 2011
		(In millions)
Interest rate swap agreements	Interest expense	$	(1.2	)	$	(3.1	)
Commodity hedging instruments	Cost of sales	0.1			0.1
Total		$	(1.1	)	$	(3.0	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2012			DECEMBER 31, 2011
		(In millions)
Foreign currency swap contracts	Interest expense	$	(1.6	)	$	6.7
Commodity hedging instruments	Cost of sales	(0.5		)	0.4
Total		$	(2.1	)	$	7.1

- Definition

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

+ References + Details

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Dec. 29, 2012

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 29, 2012:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
	(In millions)
Assets
Cash equivalents	$	83.3	$	—		$	—	$	83.3
Derivatives
Foreign currency swap contracts	—		0.8			—		0.8
Commodity hedging instruments	—		0.3			—		0.3
Other	6.5		—			—		6.5
Total	$	89.8	$	1.1		$	—	$	90.9
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(29.1	)	$	—	$	(29.1	)
Foreign currency swap contracts	—		(0.5		)	—		(0.5		)
Commodity hedging instruments	—		(0.7		)	—		(0.7		)
Total	$	—	$	(30.3	)	$	—	$	(30.3	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 31, 2011:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
	(In millions)
Assets
Cash equivalents	$	83.5	$	—		$	—	$	83.5
Derivatives
Foreign currency swap contracts	—		3.5			—		3.5
Other	6.5		—			—		6.5
Total	$	90.0	$	3.5		$	—	$	93.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(27.3	)	$	—	$	(27.3	)
Foreign currency swap contracts	—		(0.6		)	—		(0.6		)
Commodity hedging instruments	—		(2.3		)	—		(2.3		)
Total	$	—	$	(30.2	)	$	—	$	(30.2	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2012:



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
	(In millions)
Assets
Cash equivalents	$	41.1	$	—		$	—	$	41.1
Derivatives
Commodity hedging instruments	—		2.0			—		2.0
Foreign currency swap contracts	—		—			—		—
Other	6.4		—			—		6.4
Total	$	47.5	$	2.0		$	—	$	49.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(28.8	)	$	—	$	(28.8	)
Commodity hedging instruments	—		(1.0		)	—		(1.0		)
Total	$	—	$	(29.8	)	$	—	$	(29.8	)



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
	(In millions)
Global Consumer insect repellent technology	$	—	$	—	$	—	$	4.3

SEGMENT INFORMATION (Tables)

3 Months Ended

Dec. 29, 2012

Segment Financial Information

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



	THREE MONTHS ENDED
	DECEMBER 29, 2012			DECEMBER 31, 2011
	(In millions)
Net sales:
Global Consumer	$	153.2		$	149.1
Scotts LawnService^®	44.8			37.6
Segment total	198.0			186.7
Corporate & Other	7.8			12.9
Consolidated	$	205.8		$	199.6
Loss from continuing operations before income taxes:
Global Consumer	$	(68.7	)	$	(69.5	)
Scotts LawnService^®	(0.9		)	(4.6		)
Segment total	(69.6		)	(74.1		)
Corporate & Other	(20.2		)	(19.7		)
Intangible asset amortization	(2.5		)	(2.5		)
Product registration and recall matters	—			(0.3		)
Impairment, restructuring and other charges	0.4			(2.4		)
Interest expense	(13.2		)	(15.3		)
Consolidated	$	(105.1	)	$	(114.3	)



	DECEMBER 29, 2012		DECEMBER 31, 2011		SEPTEMBER 30, 2012
	(In millions)
Total assets:
Global Consumer	$	1,751.2	$	1,723.8	$	1,676.4
Scotts LawnService^®	166.4		162.2		181.5
Corporate & Other	210.5		278.3		216.5
Consolidated	$	2,128.1	$	2,164.3	$	2,074.4

- 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)	3 Months Ended
	Dec. 29, 2012
Notes To Financial Statements [Abstract]
Condensed Financial Information Of Parent Subsidiary Guarantors And Subsidiary Non Guarantors [Table Text Block]

Results of Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring, Settlement and Impairment Provisions	$ (0.4)	$ 2.4
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0.6	(0.8)
Income from discontinued operations	(0.6)	(0.8)
Global Pro and Pro Seed [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	0.0	11.6
Operating costs	(0.8)	12.9
Restructuring, Settlement and Impairment Provisions	0.0	0.2
Other expense, net	0.0	(0.3)
Income from discontinued operations before income taxes	0.8	(1.2)
Income tax expense from discontinued operations	0.2	(0.4)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	$ 0.6	$ (0.8)

ACQUISITIONS (Details) $ in Millions	Dec. 29, 2012 USD ($)
BUSINESS ACQUISITIONS
Business Acquisition, Cost of Acquired Entity, Purchase Price	$ 7.2

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Sep. 30, 2012
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 7.1		$ 10.2
Restructuring, Settlement and Impairment Provisions	0.4	$ (2.4)
Voluntary Retirement
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	4.2
Restructuring costs	2.2
Plan curtailment charges	0.2
Global Consumer
Restructuring Cost and Reserve [Line Items]
Restructuring, Settlement and Impairment Provisions	(4.3)		$ (5.3)
Active Ingredient MAT28 [Member] \| Global Consumer
Restructuring Cost and Reserve [Line Items]
Restructuring, Settlement and Impairment Provisions	$ 4.7

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(10)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Plan Curtailment
-URI http://asc.fasb.org/extlink&oid=6520938

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Section 15
-Paragraph 6
-Subparagraph (a)(2)
-URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 88
-Paragraph 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Summary of Activities Related to Liabilities Associated with Restructuring and Other Charges (Detail) $ in Millions	3 Months Ended
	Dec. 29, 2012 USD ($)
Restructuring Cost and Reserve [Line Items]
Amounts reserved for restructuring and other charges at September 30, 2011	$ 10.2
Restructuring and other charges	0.0
Payments and other	(3.1)
Amounts reserved for restructuring and other charges at March 31, 2012	$ 7.1

INVENTORIES - Additional Information (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Inventory Disclosure [Line Items]
Reserves for excess and obsolete inventories	$ 16.9	$ 21.0	$ 12.2

- 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 FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.BB)
-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: 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

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 8, 9, 14
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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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 9
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5

+ Details

Inventories for Continuing Operations, net of Reserves for Excess and Obsolete Inventories (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Inventory Disclosure [Line Items]
Finished goods	$ 411.2	$ 224.6	$ 435.9
Work-in-process	63.3	48.3	52.0
Raw materials	172.2	142.0	166.9
Total inventories	$ 646.7	$ 414.9	$ 654.8

MARKETING AGREEMENT - Additional Information (Detail) - Monsanto Marketing Agreement $ in Millions	3 Months Ended
	Dec. 29, 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	less than six 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	3 years
European Union \| Additional Renewal
Marketing Agreement [Line Items]
Final renewal term	2 years

Net Commission Earned Under Marketing Agreement (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Long-term Purchase Commitment [Line Items]
Gross commission	$ 0.0	$ 0.0
Contribution expenses	(5.0)	(5.0)
Amortization of marketing fee	(0.2)	(0.2)
Net commission expense	(5.2)	(5.2)
Reimbursements associated with Marketing Agreement	13.7	17.9
Total net sales associated with Marketing Agreement	$ 8.5	$ 12.7

Components of Long-Term Debt (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Long-term Debt	$ 986.2	$ 782.6	$ 1,034.2
Less current portions	4.3	1.5	8.1
Total long-term debt	981.9	781.1	1,026.1
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Long-term Debt	575.5	377.1	621.7
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	0.0	0.0	5.4
Other
Debt Instrument [Line Items]
Long-term Debt	$ 10.7	$ 5.5	$ 7.1

Components of Long-Term Debt (Parenthetical) (Detail)	Dec. 29, 2012	Dec. 31, 2011
Senior Notes - 7.25%
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	7.25%	7.25%
Senior Notes - 6.625%
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.625%	6.625%

DEBT - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Debt Disclosure [Line Items]
Senior secured credit facilities, available borrowing capacity	$ 1,100.0
Aggregate face amount of letters of credit outstanding	$ 24.2
Leverage ratio	2.80
Interest coverage ratio	5.25
Long-term Debt	$ 986.2	$ 782.6	$ 1,034.2
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]
Debt Instrument, Interest Rate, Stated Percentage	7.25%		7.25%
Long-term Debt	$ 200.0	200.0	$ 200.0
Senior Notes, 7.25% Due 2018 [Member]
Debt Disclosure [Line Items]
Long-term debt, fair value	$ 214.3	212.0	$ 212.0
Senior Notes - 6.625%
Debt Disclosure [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.625%		6.625%
Long-term Debt	$ 200.0	200.0	$ 200.0
Senior Notes, 6.625% Due 2020 [Member]
Debt Disclosure [Line Items]
Long-term debt, fair value	$ 220.5	$ 217.5	$ 203.3
Group 1 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	Feb. 14, 2016
Derivative, Fixed Interest Rate	3.78%
Notional Amount of Interest Rate Derivatives	$ 50.0
Derivative, Inception Date	Feb. 14, 2012
Group 2 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	May 07, 2016
Derivative, Fixed Interest Rate	2.42%
Notional Amount of Interest Rate Derivatives	$ 150.0
Derivative, Inception Date	Feb. 07, 2012
Group 3 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	May 16, 2016
Derivative, Fixed Interest Rate	3.26%
Notional Amount of Interest Rate Derivatives	$ 150.0
Derivative, Inception Date	Nov. 16, 2009
Group 4 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	May 16, 2016
Derivative, Fixed Interest Rate	3.05%
Notional Amount of Interest Rate Derivatives	$ 50.0
Derivative, Inception Date	Feb. 16, 2010
Group 5 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	May 23, 2016
Derivative, Fixed Interest Rate	2.40%
Notional Amount of Interest Rate Derivatives	$ 100.0
Derivative, Inception Date	Feb. 21, 2012
Group 6 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	Jun. 20, 2016
Derivative, Fixed Interest Rate	2.61%
Notional Amount of Interest Rate Derivatives	$ 150.0
Derivative, Inception Date	Dec. 20, 2011
Group 7 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	Sep. 06, 2017
Derivative, Fixed Interest Rate	2.96%
Notional Amount of Interest Rate Derivatives	$ 50.0
Derivative, Inception Date	Dec. 06, 2012
Group 8 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	May 07, 2019
Derivative, Fixed Interest Rate	2.12%
Notional Amount of Interest Rate Derivatives	$ 150.0
Derivative, Inception Date	Feb. 07, 2017
Group 9 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	May 07, 2019
Derivative, Fixed Interest Rate	2.45%
Notional Amount of Interest Rate Derivatives	$ 50.0
Derivative, Inception Date	Feb. 07, 2017
Group 10 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	Jun. 20, 2019
Derivative, Fixed Interest Rate	2.11%
Notional Amount of Interest Rate Derivatives	$ 100.0
Derivative, Inception Date	Dec. 20, 2016
Group 11 [Member] \| Interest Rate Swap [Member]
Debt Disclosure [Line Items]
Derivative, Maturity Date	Jun. 20, 2019
Derivative, Fixed Interest Rate	2.14%
Notional Amount of Interest Rate Derivatives	$ 100.0
Derivative, Inception Date	Dec. 20, 2016

Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	3 Months Ended
Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Dec. 31, 2011
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.0	$ 0.0
Interest cost	1.0	1.1
Expected return on plan assets	(1.3)	(1.4)
Net amortization	1.2	1.3
Curtailment loss	0.0	0.2
Net Periodic Benefit Cost	0.9	1.2
International Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.4	0.3
Interest cost	2.5	2.4
Expected return on plan assets	(2.7)	(2.2)
Net amortization	0.4	0.2
Curtailment loss	0.0	0.0
Net Periodic Benefit Cost	0.6	0.7
U.S. Medical
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.1	0.1
Interest cost	0.3	0.4
Expected return on plan assets	0.0	0.0
Net amortization	0.1	0.1
Curtailment loss	0.0	0.0
Net Periodic Benefit Cost	$ 0.5	$ 0.6

Share-Based Compensation Awards Granted (Detail) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Feb. 07, 2013	Dec. 29, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	300,000	8,693	1,134
Aggregate fair value at grant dates (in millions)	$ 14.7	$ 0.4	$ 0.1
Employees \| Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted		8,693	1,134

- Definition

Value of stock (or other type of equity) granted during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. This element is not the recognition of equity-based compensation expense in pursuant to FAS 123R. That element is AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue (Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition, Value).

+ References + Details

Total Share-Based Compensation Recognized (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1.9	$ 1.6

INCOME TAXES - Additional Information (Detail)	3 Months Ended
INCOME TAXES - Additional Information (Detail)	Dec. 29, 2012	Dec. 31, 2011
Income Taxes [Line Items]
Effective income tax rate-continuing operations	35.00%	36.00%
Minimum Tax Year [Member] \| Foreign Country [Member]
Income Taxes [Line Items]
Tax years under examination	2008
Minimum Tax Year [Member] \| U.S. state and local tax authorities
Income Taxes [Line Items]
Tax years under examination	1997
Maximum Tax Year [Member] [Member] \| Foreign Country [Member]
Income Taxes [Line Items]
Tax years under examination	2011
Maximum Tax Year [Member] [Member] \| U.S. state and local tax authorities
Income Taxes [Line Items]
Tax years under examination	2011

CONTINGENCIES - Additional Information (Detail) $ in Millions	Dec. 29, 2012 USD ($)
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities related to other regulatory matters which are accounted for in the "Other liabilities"	$ 5.1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Fair value of outstanding derivatives	$ 29.2	$ 27.8	$ 26.7
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Fair value of outstanding derivatives	(0.5)	0.0	(2.7)
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	306.7		306.3
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Fair value of outstanding derivatives	29.7	$ 27.8	29.4
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member]
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Notional Amount of Interest Rate Derivatives	1,100.0		900.0
Interest rate swap loss amount expected to be reclassified to earnings during the next 12 months	(5.1)
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	(0.1)
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
Prepaid Expenses And Other Current Assets [Member] \| DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative Asset, Fair Value, Net	$ 0.3		$ 3.5

Outstanding Commodity Contracts that Hedge Forecasted Purchases (Detail)	Dec. 29, 2012 gal ton	Dec. 31, 2011 gal ton
Urea
Derivative [Line Items]
Outstanding commodity contracts \| ton	40,500	40,500
Diesel
Derivative [Line Items]
Outstanding commodity contracts \| gal	5,796,000	5,250,000
Gasoline
Derivative [Line Items]
Outstanding commodity contracts \| ton	350,000	217,000
Heating Oil
Derivative [Line Items]
Outstanding commodity contracts \| gal	4,746,000	2,268,000

Fair Values of Company's Derivative Instruments (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011
Derivatives, Fair Value [Line Items]
Total derivatives instruments	$ (29.2)	$ (27.8)	$ (26.7)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives instruments	(29.7)	(27.8)	(29.4)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member] \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(8.2)	(8.2)	(8.4)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member] \| Other Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(20.9)	(20.6)	(18.9)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	0.1	1.0	0.0
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.7)	0.0	(2.1)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives instruments	0.5	0.0	2.7
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	0.2	1.0	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	0.0	0.0	(0.2)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Net	0.3		3.5
Derivative asset	0.8	0.0	3.5
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	$ (0.5)	$ (1.0)	$ (0.6)

Effect of Derivative Instruments on OCI and Condensed, Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	$ (1.9)	$ (3.6)
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.1)	(3.0)
Cash Flow Hedging \| Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(0.9)	(2.2)
Cash Flow Hedging \| Interest Rate Swap [Member] \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.2)	(3.1)
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(1.0)	(1.4)
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	0.1	0.1
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	(2.1)	7.1
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	(0.5)	0.4
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	$ (1.6)	$ 6.7

Financial Assets and Liabilities Measured at Fair Value on Recurring and Nonrecurring Basis (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Sep. 30, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment and other charges	$ 4.6	$ 0.0
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	83.3	83.5	$ 41.1
Other	6.5	6.5	6.4
Total	90.9	93.5	49.5
Total	30.3	30.2	(29.8)
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	83.3	83.5	41.1
Other	6.5	6.5	6.4
Total	89.8	90.0	47.5
Total	0.0	0.0	0.0
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0	0.0
Other	0.0	0.0
Total	1.1	3.5	2.0
Total	(30.3)	(30.2)	(29.8)
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0	0.0
Other	0.0	0.0
Total	0.0	0.0	0.0
Total	0.0	0.0	0.0
Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	29.1	27.3	(28.8)
Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0.0	0.0
Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	(29.1)	(27.3)	(28.8)
Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0.0	0.0
Fair Value, Measurements, Recurring [Member] \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.8	3.5	0.0
Derivative liabilities	0.5	0.6
Fair Value, Measurements, Recurring [Member] \| Foreign currency swap contracts \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0	0.0	0.0
Derivative liabilities	0.0	0.0
Fair Value, Measurements, Recurring [Member] \| Foreign currency swap contracts \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.8	3.5	0.0
Derivative liabilities	(0.5)	(0.6)	(1.0)
Fair Value, Measurements, Recurring [Member] \| Foreign currency swap contracts \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0	0.0	0.0
Derivative liabilities	0.0	0.0
Fair Value, Measurements, Recurring [Member] \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.3		2.0
Derivative liabilities	(0.7)	(2.3)	(1.0)
Fair Value, Measurements, Recurring [Member] \| Commodity hedging instruments \| Fair Value, Inputs, Level 1 [Member]
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
Fair Value, Measurements, Recurring [Member] \| Commodity hedging instruments \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.3		2.0
Derivative liabilities	(0.7)	(2.3)
Fair Value, Measurements, Recurring [Member] \| Commodity hedging instruments \| Fair Value, Inputs, Level 3 [Member]
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
Trade Names [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment and other charges	4.3
Trade Names [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	0.0
Trade Names [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	0.0
Trade Names [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 0.0

Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Sep. 30, 2012
Segment Reporting Information [Line Items]
Net sales	$ 205.8	$ 199.6
Income from continuing operations before income taxes	(105.1)	(114.3)
Total assets	2,128.1	2,164.3	$ 2,074.4
Segment, Continuing Operations [Member]
Segment Reporting Information [Line Items]
Net sales	205.8	199.6
Income from continuing operations before income taxes	$ (105.1)	$ (114.3)

Condensed Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 205.8	$ 199.6
Cost of sales	174.7	174.0
Gross profit	31.1	25.6
Operating expenses:
Selling, general and administrative	124.5	122.5
Impairment, restructuring and other charges	(0.4)	2.4
Product registration and recall matters	0.0	0.3
Other income, net	(1.1)	(0.6)
Income from operations	(91.9)	(99.0)
Equity income in subsidiaries	0.0	0.0
Other non-operating income	0.0
Interest expense	13.2	15.3
Income from continuing operations before income taxes	(105.1)	(114.3)
Income Tax Expense (Benefit)	(36.8)	(41.2)
Income (Loss) from Continuing Operations Attributable to Parent	(68.3)	(73.1)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0.6	(0.8)
Net Income (Loss) Attributable to Parent	(67.7)	(73.9)
Parent Company [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0
Cost of sales	0.0	0.0
Gross profit	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0	0.0
Impairment, restructuring and other charges	0.0	0.0
Product registration and recall matters		0.0
Other income, net	0.0	(2.8)
Income from operations	0.0	2.8
Equity income in subsidiaries	60.0	66.2
Other non-operating income	(4.0)
Interest expense	10.5	10.8
Income from continuing operations before income taxes	(66.5)	(74.2)
Income Tax Expense (Benefit)	(0.2)	(0.3)
Income (Loss) from Continuing Operations Attributable to Parent	(66.3)	(73.9)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0.0	0.0
Net Income (Loss) Attributable to Parent	(66.3)	(73.9)
Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	153.3	145.5
Cost of sales	132.0	132.4
Gross profit	21.3	13.1
Operating expenses:
Selling, general and administrative	97.8	95.0
Impairment, restructuring and other charges	(0.4)	2.4
Product registration and recall matters		0.3
Other income, net	(1.0)	(0.2)
Income from operations	(75.1)	(84.4)
Equity income in subsidiaries	11.8	9.8
Other non-operating income	0.0
Interest expense	3.8	6.6
Income from continuing operations before income taxes	(90.7)	(100.8)
Income Tax Expense (Benefit)	(30.2)	(35.4)
Income (Loss) from Continuing Operations Attributable to Parent	(60.5)	(65.4)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0.6	(0.8)
Net Income (Loss) Attributable to Parent	(59.9)	(66.2)
Non-Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	52.5	54.1
Cost of sales	42.7	41.6
Gross profit	9.8	12.5
Operating expenses:
Selling, general and administrative	26.7	27.5
Impairment, restructuring and other charges	0.0	0.0
Product registration and recall matters		0.0
Other income, net	(0.1)	(0.4)
Income from operations	(16.8)	(14.6)
Equity income in subsidiaries	0.0	0.0
Other non-operating income	0.0
Interest expense	1.4	0.7
Income from continuing operations before income taxes	(18.2)	(15.3)
Income Tax Expense (Benefit)	(6.4)	(5.5)
Income (Loss) from Continuing Operations Attributable to Parent	(11.8)	(9.8)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0.0	0.0
Net Income (Loss) Attributable to Parent	(11.8)	(9.8)
Consolidation, Eliminations [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0
Cost of sales	0.0	0.0
Gross profit	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0	0.0
Impairment, restructuring and other charges	0.0	0.0
Product registration and recall matters		0.0
Other income, net	0.0	2.8
Income from operations	0.0	(2.8)
Equity income in subsidiaries	(71.8)	(76.0)
Other non-operating income	4.0
Interest expense	(2.5)	(2.8)
Income from continuing operations before income taxes	70.3	76.0
Income Tax Expense (Benefit)	0.0	0.0
Income (Loss) from Continuing Operations Attributable to Parent	70.3	76.0
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent	0.0	0.0
Net Income (Loss) Attributable to Parent	$ 70.3	$ 76.0

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS Condensed Consolidating Statement of Comprenhensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Net Income (Loss) Attributable to Parent	$ (67.7)	$ (73.9)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(3.7)	(3.5)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	(0.8)	(0.6)
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	1.2	1.9
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(3.3)	(2.2)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(71.0)	(76.1)
Parent Company [Member]
Net Income (Loss) Attributable to Parent	(66.3)	(73.9)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	0.0	0.0
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	0.3	0.8
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	0.0	0.0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	0.3	0.8
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(66.0)	(73.1)
Guarantor Subsidiaries [Member]
Net Income (Loss) Attributable to Parent	(59.9)	(66.2)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	0.0	0.0
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	(1.1)	(1.4)
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	1.3	0.8
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	0.2	(0.6)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(59.7)	(66.8)
Non-Guarantor Subsidiaries [Member]
Net Income (Loss) Attributable to Parent	(11.8)	(9.8)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	(3.7)	(3.5)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	0.0	0.0
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	(0.1)	1.1
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(3.8)	(2.4)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(15.6)	(12.2)
Consolidation, Eliminations [Member]
Net Income (Loss) Attributable to Parent	70.3	76.0
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	0.0	0.0
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	0.0	0.0
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	0.0	0.0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	0.0	0.0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 70.3	$ 76.0

Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$ (168.6)	$ (201.1)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.1	0.0
Investments in property, plant and equipment	(25.0)	(16.4)
Investment in acquired business, net of cash	(3.2)	0.0
Net Cash Provided by (Used in) Investing Activities	(28.1)	(16.4)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	463.8	447.0
Repayments under revolving and bank lines of credit	(264.2)	(205.7)
Dividends paid	(19.9)	(18.9)
Purchase of common shares	0.0	(17.5)
Excess tax benefits from share-based payment arrangements	0.4	3.8
Cash received from the exercise of stock options	0.7	5.6
Intercompany financing	0.0
Net cash provided by financing activities	180.8	214.3
Effect of exchange rate changes on cash	(0.4)	0.1
Net (decrease) increase in cash and cash equivalents	(16.3)	(3.1)
Cash and cash equivalents, beginning of period	131.9	130.9
Cash and cash equivalents, end of period	115.6	127.8
Parent Company [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(5.8)	(8.0)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0
Investments in property, plant and equipment	0.0	0.0
Investment in acquired business, net of cash	0.0
Net Cash Provided by (Used in) Investing Activities	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0
Repayments under revolving and bank lines of credit	0.0
Dividends paid	(19.9)	(18.9)
Purchase of common shares		(17.5)
Excess tax benefits from share-based payment arrangements	0.0
Cash received from the exercise of stock options	0.7	5.6
Intercompany financing	25.0	38.8
Net cash provided by financing activities	5.8	8.0
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
Cash and cash equivalents, end of period	0.0	0.0
Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(131.6)	(144.7)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.1
Investments in property, plant and equipment	(21.9)	(13.3)
Investment in acquired business, net of cash	(3.2)
Net Cash Provided by (Used in) Investing Activities	(25.0)	(13.3)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	451.0	321.9
Repayments under revolving and bank lines of credit	(26.5)	(30.7)
Dividends paid	0.0
Purchase of common shares
Excess tax benefits from share-based payment arrangements	0.4	3.8
Cash received from the exercise of stock options	0.0
Intercompany financing	(270.0)	(131.3)
Net cash provided by financing activities	154.9	163.7
Effect of exchange rate changes on cash	0.0	0.0
Net (decrease) increase in cash and cash equivalents	(1.7)	5.7
Cash and cash equivalents, beginning of period	2.6	4.3
Cash and cash equivalents, end of period	0.9	10.0
Non-Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(31.2)	(48.4)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0
Investments in property, plant and equipment	(3.1)	(3.1)
Investment in acquired business, net of cash	0.0
Net Cash Provided by (Used in) Investing Activities	(3.1)	(3.1)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	12.8	125.1
Repayments under revolving and bank lines of credit	(237.7)	(175.0)
Dividends paid	0.0
Purchase of common shares
Excess tax benefits from share-based payment arrangements	0.0
Cash received from the exercise of stock options	0.0
Intercompany financing	245.0	92.5
Net cash provided by financing activities	20.1	42.6
Effect of exchange rate changes on cash	(0.4)	0.1
Net (decrease) increase in cash and cash equivalents	(14.6)	(8.8)
Cash and cash equivalents, beginning of period	129.3	126.6
Cash and cash equivalents, end of period	114.7	117.8
Consolidation, Eliminations [Member]
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
Investments in property, plant and equipment	0.0	0.0
Investment in acquired business, net of cash	0.0
Net Cash Provided by (Used in) Investing Activities	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0
Repayments under revolving and bank lines of credit	0.0
Dividends paid	0.0
Purchase of common shares
Excess tax benefits from share-based payment arrangements	0.0
Cash received from the exercise of stock options	0.0
Intercompany financing	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
Cash and cash equivalents, end of period	$ 0.0	$ 0.0

Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2011
Current assets:
Cash and cash equivalents	$ 115.6	$ 131.9	$ 127.8	$ 130.9
Accounts receivable, net	168.4	330.9	166.5
Accounts receivable, pledged	0.0	0.0	14.3
Inventories	646.7	414.9	654.8
Prepaid and other current assets	126.2	122.3	148.8
Total current assets	1,056.9	1,000.0	1,112.2
Property, plant and equipment, net	424.0	427.4	391.4
Goodwill	314.4	309.4	309.1
Intangible assets, net	303.3	307.1	316.2
Other assets	29.5	30.5	35.4
Equity investment in subsidiaries	0.0
Intercompany assets	0.0
Total assets	2,128.1	2,074.4	2,164.3
Current liabilities:
Current portion of debt	4.3	1.5	8.1
Accounts payable	185.5	152.3	220.4
Other current liabilities	186.6	279.8	220.6
Total current liabilities	376.4	433.6	449.1
Long-term debt	981.9	781.1	1,026.1
Other liabilities	256.0	257.8	224.9
Equity investment in subsidiaries	0.0	0.0
Intercompany liabilities	0.0	0.0
Total liabilities	1,614.3	1,472.5	1,700.1
Shareholders' equity	513.8	601.9	464.2
Total liabilities and shareholders' equity	2,128.1	2,074.4	2,164.3
Parent Company [Member]
Current assets:
Cash and cash equivalents	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0
Accounts receivable, pledged			0.0
Inventories	0.0
Prepaid and other current assets	0.0
Total current assets	0.0	0.0	0.0
Property, plant and equipment, net	0.0
Goodwill	0.0
Intangible assets, net	0.0
Other assets	28.9	29.8	32.1
Equity investment in subsidiaries	748.4	828.5	699.2
Intercompany assets	748.8	556.6	788.3
Total assets	1,526.1	1,414.9	1,519.6
Current liabilities:
Current portion of debt	0.0	0.0
Accounts payable	0.0	0.0
Other current liabilities	16.5	15.9	15.3
Total current liabilities	16.5	15.9	15.3
Long-term debt	975.5	777.1	1,021.7
Other liabilities	20.3	20.0	18.4
Equity investment in subsidiaries	0.0	0.0
Intercompany liabilities	0.0	0.0
Total liabilities	1,012.3	813.0	1,055.4
Shareholders' equity	513.8	601.9	464.2
Total liabilities and shareholders' equity	1,526.1	1,414.9	1,519.6
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	0.9	2.6	10.0	4.3
Accounts receivable, net	97.0	248.4	92.7
Accounts receivable, pledged			14.3
Inventories	531.6	332.1	543.6
Prepaid and other current assets	87.3	88.5	102.2
Total current assets	716.8	671.6	762.8
Property, plant and equipment, net	366.0	368.2	343.2
Goodwill	313.8	308.7	308.4
Intangible assets, net	260.6	264.2	269.6
Other assets	11.2	11.2	13.3
Equity investment in subsidiaries	0.0
Intercompany assets	200.3		207.7
Total assets	1,868.7	1,623.9	1,905.0
Current liabilities:
Current portion of debt	2.3	1.2	7.8
Accounts payable	127.8	105.4	165.6
Other current liabilities	90.0	177.4	118.6
Total current liabilities	220.1	284.0	292.0
Long-term debt	526.3	99.8	547.4
Other liabilities	224.9	227.2	200.5
Equity investment in subsidiaries	319.2	303.7	336.1
Intercompany liabilities	0.0	50.9
Total liabilities	1,290.5	965.6	1,376.0
Shareholders' equity	578.2	658.3	529.0
Total liabilities and shareholders' equity	1,868.7	1,623.9	1,905.0
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	114.7	129.3	117.8	126.6
Accounts receivable, net	71.4	82.5	73.8
Accounts receivable, pledged			0.0
Inventories	115.1	82.8	111.2
Prepaid and other current assets	38.9	33.8	46.6
Total current assets	340.1	328.4	349.4
Property, plant and equipment, net	58.0	59.2	48.2
Goodwill	0.6	0.7	0.7
Intangible assets, net	42.7	42.9	46.6
Other assets	31.4	32.8	27.6
Equity investment in subsidiaries	0.0
Intercompany assets	0.0
Total assets	472.8	464.0	472.5
Current liabilities:
Current portion of debt	2.0	0.3	0.3
Accounts payable	57.7	46.9	54.8
Other current liabilities	80.1	86.5	86.7
Total current liabilities	139.8	133.7	141.8
Long-term debt	55.6	281.3	78.7
Other liabilities	52.8	54.0	43.6
Equity investment in subsidiaries	0.0	0.0
Intercompany liabilities	373.6	128.5	374.3
Total liabilities	621.8	597.5	638.4
Shareholders' equity	(149.0)	(133.5)	(165.9)
Total liabilities and shareholders' equity	472.8	464.0	472.5
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0
Accounts receivable, pledged			0.0
Inventories	0.0
Prepaid and other current assets	0.0
Total current assets	0.0	0.0	0.0
Property, plant and equipment, net	0.0
Goodwill	0.0
Intangible assets, net	0.0
Other assets	(42.0)	(43.3)	(37.6)
Equity investment in subsidiaries	(748.4)	(828.5)	(699.2)
Intercompany assets	(949.1)	(556.6)	(996.0)
Total assets	(1,739.5)	(1,428.4)	(1,732.8)
Current liabilities:
Current portion of debt	0.0	0.0
Accounts payable	0.0	0.0
Other current liabilities	0.0	0.0
Total current liabilities	0.0	0.0	0.0
Long-term debt	(575.5)	(377.1)	(621.7)
Other liabilities	(42.0)	(43.4)	(37.6)
Equity investment in subsidiaries	(319.2)	(303.7)	(336.1)
Intercompany liabilities	(373.6)	(179.4)	(374.3)
Total liabilities	(1,310.3)	(903.6)	(1,369.7)
Shareholders' equity	(429.2)	(524.8)	(363.1)
Total liabilities and shareholders' equity	$ (1,739.5)	$ (1,428.4)	$ (1,732.8)

Label	Element	Value
Corporate and Other [Member]
Assets	us-gaap_Assets	$ 210,500,000
Assets	us-gaap_Assets	216,500,000
Assets	us-gaap_Assets	278,300,000
Corporate and Other [Member] \| Segment, Continuing Operations [Member]
Revenue, Net	us-gaap_SalesRevenueNet	7,800,000
Revenue, Net	us-gaap_SalesRevenueNet	12,900,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(19,700,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(20,200,000)
Interest Expense [Member] \| Segment, Continuing Operations [Member]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(15,300,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(13,200,000)
Other Amortization [Member] \| Segment, Continuing Operations [Member]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(2,500,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(2,500,000)
Reportable Segment [Member] \| Segment, Continuing Operations [Member]
Revenue, Net	us-gaap_SalesRevenueNet	186,700,000
Revenue, Net	us-gaap_SalesRevenueNet	198,000,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(69,600,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(74,100,000)
Reportable Segment [Member] \| Global Consumer [Member]
Assets	us-gaap_Assets	1,723,800,000
Assets	us-gaap_Assets	1,751,200,000
Assets	us-gaap_Assets	1,676,400,000
Reportable Segment [Member] \| Global Consumer [Member] \| Segment, Continuing Operations [Member]
Revenue, Net	us-gaap_SalesRevenueNet	153,200,000
Revenue, Net	us-gaap_SalesRevenueNet	149,100,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(68,700,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(69,500,000)
Reportable Segment [Member] \| Scotts Lawnservice [Member]
Assets	us-gaap_Assets	162,200,000
Assets	us-gaap_Assets	166,400,000
Assets	us-gaap_Assets	181,500,000
Reportable Segment [Member] \| Scotts Lawnservice [Member] \| Segment, Continuing Operations [Member]
Revenue, Net	us-gaap_SalesRevenueNet	44,800,000
Revenue, Net	us-gaap_SalesRevenueNet	37,600,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(4,600,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(900,000)
Restructuring And Other Costs [Member] \| Segment, Continuing Operations [Member]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	400,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	(2,400,000)
Product Registration And Recall Matters [Member] \| Segment, Continuing Operations [Member]
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	0
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments	$ (300,000)