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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Sep. 30, 2014	Nov. 14, 2014	Mar. 28, 2014
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Trading Symbol	SMG
Entity Registrant Name	SCOTTS MIRACLE-GRO CO
Entity Central Index Key	0000825542
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		60,823,568
Entity Public Float			$ 2,702,677,743

Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Net sales	$ 454.3	$ 1,116.4	$ 1,081.0	$ 189.6	$ 433.6	$ 1,137.1	$ 1,007.9	$ 195.1	$ 2,841.3	$ 2,773.7	$ 2,770.5
Cost of sales									1,809.9	1,793.3	1,813.5
Cost of sales-impairment, restructuring and other					0.6	1.5	0.1		0.0	2.2	0.0
Cost of sales-product registration and recall matters									0.0	0.0	0.4
Gross profit	140.4	423.3	433.8	33.9	130.1	440.3	377.2	30.6	1,031.4	978.2	956.6
Operating expenses:
Selling, general and administrative									680.5	659.6	703.3
Impairment, restructuring and other	5.4	5.5	4.1	0.3	11.4	7.0	0.1	(0.4)	51.0	18.1	7.1
Product registration and recall matters									0.0	0.0	7.8
Other income, net									(14.7)	(10.0)	(2.8)
Income from operations									314.6	310.5	241.2
Costs related to refinancing			10.7						10.7	0.0	0.0
Interest expense									47.3	59.2	61.8
Income from continuing operations before income taxes									256.6	251.3	179.4
Income tax expense from continuing operations									91.2	91.9	67.8
Income from continuing operations									165.4	159.4	111.6
Income (loss) from discontinued operations, net of tax	(0.3)	1.0	0.0	0.1	(0.2)	0.5	0.9	0.5	0.8	1.7	(5.1)
Net income	(15.5)	121.7	125.7	(65.7)					166.2	161.1	106.5
Net loss attributable to noncontrolling interest									0.3	0.0	0.0
Net income attributable to controlling interest	$ (15.2)	$ 121.7	$ 125.7	$ (65.7)	$ (19.4)	$ 148.2	$ 100.0	$ (67.7)	$ 166.5	$ 161.1	$ 106.5
Basic income per common share:
Income from continuing operations	$ (0.24)	$ 1.97	$ 2.03	$ (1.06)	$ (0.31)	$ 2.39	$ 1.61	$ (1.11)	$ 2.69	$ 2.58	$ 1.83
Income (loss) from discontinued operations	0.00	0.02	0.00	0.00	0.00	0.01	0.01	0.01	0.01	0.03	(0.08)
Basic net income per common share	(0.24)	1.99	2.03	(1.06)	(0.31)	2.40	1.62	(1.10)	2.70	2.61	1.75
Diluted income per common share:
Income from continuing operations	(0.24)	1.93	2.00	(1.06)	(0.31)	2.36	1.59	(1.11)	2.64	2.55	1.80
Income (loss) from discontinued operations	0.00	0.02	0.00	0.00	0.00	0.01	0.01	0.01	0.01	0.02	(0.09)
Diluted net income per common share	$ (0.24)	$ 1.95	$ 2.00	$ (1.06)	$ (0.31)	$ 2.37	$ 1.60	$ (1.10)	$ 2.65	$ 2.57	$ 1.71

Consolidated Statement of Comprehensive Income Statement - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Net income	$ 166.2	$ 161.1	$ 106.5
Net foreign currency translation adjustment	(8.2)	(5.2)	2.3
Net unrealized losses on derivative instruments, net of tax of $3.0, $2.1 and $6.2 for fiscal 2014, fiscal 2013 and fiscal 2012, respectively	(4.9)	(3.3)	(9.3)
Reclassification of net unrealized losses on derivatives to net income, net of tax of $5.9, $5.4 and $5.6 for fiscal 2014, fiscal 2013 and fiscal 2012, respectively	9.5	8.4	8.4
Net unrealized gains (loss) in pension and other post retirement benefits, net of tax of $4.9, $2.4 and $0.4 for fiscal 2014, fiscal 2013 and fiscal 2012, respectively	(7.9)	5.8	3.6
Reclassification of net pension and post-retirement benefit income (loss) to net income, net of tax of $1.9, $2.3 and $2.2 for fiscal 2014, fiscal 2013 and fiscal 2012, respectively	3.1	3.8	(14.3)
Total other comprehensive income (loss)	(8.4)	9.5	(9.3)
Comprehensive income	$ 157.8	$ 170.6	$ 97.2

Consolidated Statement of Comprehensive Income Consolidated Statement of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Net unrealized losses on derivative instruments, tax	$ 3.0	$ 2.1	$ 6.2
Reclassification of net unrealized losses on derivatives, tax	5.9	5.4	5.6
Net unrealized gains (losses) in pension and other post retirment benefits, tax	4.9	2.4	0.4
Reclassification net pension and postretirement benefit income (loss), tax	$ 1.9	$ 2.3	$ 2.2

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
OPERATING ACTIVITIES
Net income	$ 166.2	$ 161.1	$ 106.5
Adjustments to reconcile net income to net cash provided by operating activities:
Impairment, restructuring and other	33.7	16.2	5.3
Costs related to refinancing	3.5	0.0	0.0
Share-based compensation expense	11.1	10.3	12.5
Depreciation	50.6	54.9
Amortization	13.8	11.2	10.9
Deferred taxes	12.1	24.2	24.2
Loss (gain) on sale of long-lived assets	1.1	(2.1)	0.1
Gain on sale of business	(1.4)	0.0	0.0
Gain (loss) on investment of unconsolidated affiliate	(5.7)	0.4	0.0
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	(29.4)	17.9	(6.9)
Inventories	(38.7)	89.0	(23.1)
Prepaid and other assets	(3.2)	0.3	17.3
Accounts payable	52.6	(5.2)	(6.9)
Other current liabilities	(22.9)	5.4	(15.9)
Restructuring reserves	4.9	(8.1)	(19.4)
Other non-current items	(14.6)	(32.6)	(9.0)
Other, net	7.2	(0.9)	6.3
Net cash provided by operating activities	240.9	342.0	153.4
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	3.7	3.6	0.7
Proceeds from sale of business, net of transaction costs	7.2	0.0	0.0
Investments in property, plant and equipment	(87.6)	(60.1)	(69.4)
Proceeds from sale and leaseback transaction	35.1	0.0	0.0
Investment in unconsolidated affiliate	0.0	(4.5)	0.0
Investments in acquired businesses, net of cash acquired	(114.0)	(3.2)	(7.0)
Net cash used in investing activities	(155.6)	(64.2)	(75.7)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,932.8	1,474.8	1,684.0
Repayments under revolving and bank lines of credit and term loans	(1,525.3)	(1,682.1)	(1,694.6)
Repayment of 7.25% senior notes	200.0	0.0	0.0
Financing and issuance fees	(6.1)	0.0	0.0
Dividends paid	(230.8)	(87.8)	(75.4)
Purchase of Common Shares	(120.0)	0.0	(17.5)
Payments on sellers notes	(0.8)	(0.8)	0.0
Excess tax benefits from share-based payment arrangements	5.9	2.0	6.6
Cash received from exercise of stock options	20.0	13.3	17.6
Net cash used in financing activities	(124.3)	(280.6)	(79.3)
Effect of exchange rate changes on cash	(1.5)	0.7	2.6
Net (decrease) increase in cash and cash equivalents	(40.5)	(2.1)	1.0
Cash and cash equivalents at beginning of year	129.8	131.9	130.9
Cash and cash equivalents at end of year	89.3	129.8	131.9
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	(46.9)	(56.6)	(48.6)
Call premium on 7.25% senior notes	(7.3)	0.0	0.0
Income taxes paid	$ (55.3)	$ (44.0)	$ (79.6)

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Current assets:
Cash and cash equivalents	$ 89.3	$ 129.8
Accounts receivable, less allowances of $7.5 in 2014 and $9.5 in 2013	224.0	206.6
Accounts receivable pledged	113.7	106.7
Inventories	385.1	324.9
Prepaid and other current assets	122.9	113.0
Total current assets	935.0	881.0
Property, plant and equipment, net	437.0	422.3
Goodwill	350.9	315.1
Intangible assets, net	302.7	284.4
Other assets	32.7	34.4
Total assets	2,058.3	1,937.2
Current liabilities:
Current portion of debt	91.9	92.4
Accounts payable	193.3	137.7
Other current liabilities	259.5	279.7
Total current liabilities	544.7	509.8
Long-term debt	692.4	478.1
Other liabilities	254.0	238.8
Total liabilities	1,491.1	1,226.7
Commitments and contingencies (Notes 16, 17 and 18)
Shareholders' equity:
Common shares and capital in excess of $.01 stated value per share; shares outstanding of 60.7 in 2014 and 62.0 in 2013	395.3	397.5
Retained earnings	636.9	703.4
Treasury shares, at cost; 7.4 shares in 2014 and 6.1 shares in 2013	(392.3)	(312.6)
Accumulated other comprehensive loss	(86.2)	(77.8)
Total shareholders' equity - controlling interest	553.7	710.5
Noncontrolling interest	13.5	0.0
Total equity	567.2	710.5
Total liabilities and equity	$ 2,058.3	$ 1,937.2

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Accounts receivable, allowances	$ 7.5	$ 9.5
Common shares, stated value per share	$ 0.01	$ 0.01
Common shares, shares outstanding	60.7	62.0
Treasury shares, at cost, shares	7.4	6.1

Consolidated Statements of Shareholders' Equity - USD ($) shares in Millions, $ in Millions	Total	Common Shares	Capital in Excess of Stated Value	Retained Earnings	Treasury Shares	Accumulated Other Comprehensive Income/(loss)	Parent [Member]	Noncontrolling Interest [Member]
Shares, Issued		68.1
Noncontrolling Interest								$ 0.0
Balance at Sep. 30, 2011		$ 0.3	$ 426.8	$ 599.2	$ (388.5)	$ (78.0)	$ 559.8
Balance at Sep. 30, 2012	$ 601.9
Balance (in shares) at Sep. 30, 2011					7.5
Net income (loss)	106.5			106.5			106.5
Net loss attributable to noncontrolling interest	0.0
Net income	106.5
Other comprehensive income (loss)	(9.3)					(9.3)	(9.3)
Share-based compensation	12.5		12.5				12.5
Dividends declared ($3.7625 per share in 2014, $1.4125 per share in 2013 and $1.225 per share in 2012)	(75.4)			(75.4)			(75.4)
Treasury share repurchases (in shares)					0.4
Treasury share repurchases	17.5				$ 17.5		17.5
Treasury share issuances (in shares)					1.1
Treasury share issuances	25.2		31.2		$ 56.4		25.2
Other	0.1		0.2	(0.1)			0.1
Balance (in shares) at Sep. 30, 2012					6.8
Balance at Sep. 30, 2012		$ 0.3	408.3	630.2	$ (349.6)	(87.3)	601.9
Balance at Sep. 30, 2011	559.8
Shares, Issued		68.1
Noncontrolling Interest								0.0
Balance at Sep. 30, 2013	710.5
Net income (loss)	161.1			161.1			161.1
Net loss attributable to noncontrolling interest	0.0
Net income	161.1
Other comprehensive income (loss)	9.5					9.5	9.5
Share-based compensation	10.3		10.3				10.3
Dividends declared ($3.7625 per share in 2014, $1.4125 per share in 2013 and $1.225 per share in 2012)	(87.8)			(87.8)			(87.8)
Treasury share issuances (in shares)					0.7
Treasury share issuances	15.6		21.4		$ 37.0		15.6
Other	(0.1)			(0.1)			(0.1)
Balance (in shares) at Sep. 30, 2013					6.1
Balance at Sep. 30, 2013	710.5	$ 0.3	397.2	703.4	$ (312.6)	(77.8)	710.5
Balance at Sep. 30, 2012	601.9
Shares, Issued		68.1
Noncontrolling Interest	0.0							0.0
Balance at Sep. 30, 2014	567.2
Net income (loss)	166.5			166.5			166.5
Net loss attributable to noncontrolling interest	(0.3)							(0.3)
Net income	166.2
Other comprehensive income (loss)	(8.4)					(8.4)	(8.4)
Share-based compensation	11.1		11.1				11.1
Dividends declared ($3.7625 per share in 2014, $1.4125 per share in 2013 and $1.225 per share in 2012)	(233.0)			(233.0)			(233.0)
Treasury share repurchases (in shares)					2.1
Treasury share repurchases	120.0				$ 120.0		120.0
Treasury share issuances (in shares)					0.8
Treasury share issuances	27.0		13.3		$ 40.3		27.0
Investment in nonconsolidated affiliate	13.8							13.8
Balance (in shares) at Sep. 30, 2014					7.4
Balance at Sep. 30, 2014	553.7	$ 0.3	$ 395.0	$ 636.9	$ (392.3)	$ (86.2)	$ 553.7
Balance at Sep. 30, 2013	710.5
Shares, Issued		68.1
Noncontrolling Interest	$ 13.5							$ 13.5

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	1 Months Ended	12 Months Ended
	Aug. 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Dividends declared, per share	$ 2.00	$ 3.7625	$ 1.4125	$ 1.225

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

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 pest control services in the United States.

In March 2014, the Company completed the sale of its U.S. and Canadian wild bird food business. As a result of the sale, effective in the Company’s second quarter of fiscal 2014, the Company classified its results of operations for all periods presented to reflect the wild bird food business as a discontinued operation. In the fourth quarter of fiscal 2012, the Company completed the wind down of the Company's professional seed business ("Pro Seed"). As a result, effective in its fourth quarter of fiscal 2012, the Company classified Pro Seed as a discontinued operation.

In fiscal 2012, the Company incurred product registration and recall costs of $8.2 million. Fiscal 2012 costs include reserves that were established in connection with the previously disclosed U.S. Environmental Protection Agency (the “U.S. EPA”) and U.S. Department of Justice (the “U.S. DOJ”) investigations into pesticide product registration issues, which, as previously disclosed in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2012, were settled in the fourth quarter of fiscal year 2012. The Company does not expect to incur any additional costs related to these investigations.

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

Organization and Basis of Presentation

The Company’s consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The consolidated financial statements include the accounts of Scotts Miracle-Gro and 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. AeroGrow International, Inc. (“AeroGrow”), in which the Company owns controlling interest, is consolidated with the equity owned by other shareholders shown as noncontrolling interest in the consolidated balance sheets, and the other shareholders' portion of net earnings and other comprehensive income is shown as net earnings or comprehensive income attributable to noncontrolling interest in the consolidated statements of earnings and consolidated statements of comprehensive income, respectively.

Use of Estimates

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

Revenue Recognition

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

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

Promotional Allowances

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

Advertising

Advertising costs incurred during the year by our Global Consumer segment are expensed to interim periods in relation to revenues. All advertising costs, except for external production costs, are expensed within the fiscal year in which such costs are incurred. External production costs for advertising programs are deferred until the period in which the advertising is first aired. The costs deferred at September 30, 2014 were $1.9 million. There were no costs deferred at September 30, 2013.

Scotts LawnService^® promotes its service offerings through direct mail and direct selling campaigns. External costs associated with these campaigns that qualify as direct response advertising costs are deferred and recognized as advertising expense in proportion to revenues over a period not beyond the end of the immediately following calendar year. Costs that do not qualify as direct response advertising costs are expensed within the fiscal year incurred on a monthly basis in proportion to net sales. The costs deferred at September 30, 2014 were $1.3 million. There were no costs deferred at September 30, 2013.

Advertising expenses were $143.6 million in fiscal 2014, $142.2 million in fiscal 2013 and $168.9 million in fiscal 2012.

Research and Development

All costs associated with research and development are charged to expense as incurred. Expenses for fiscal 2014, fiscal 2013 and fiscal 2012 were $48.4 million, $46.4 million and $50.1 million, respectively, including product registration costs of $12.6 million, $12.4 million and $14.0 million, respectively.

Environmental Costs

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

Share-Based Compensation Awards

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

Earnings per Common Share

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

Cash and Cash Equivalents

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

Accounts Receivable and Allowances

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

Inventories

Inventories are stated at the lower of cost or market, principally determined by the first in, first out method of accounting. Inventories include the cost of raw materials, labor, manufacturing overhead and freight and in-bound handling costs incurred to pre-position goods in the Company’s warehouse network. The Company makes provisions for obsolete or slow-moving inventories as necessary to properly reflect inventory at the lower of cost or market value. Adjustments to reflect inventories at net realizable values were $18.4 million and $19.7 million at September 30, 2014 and 2013, respectively.

Long-lived Assets

Property, plant and equipment are stated at cost. Interest capitalized in property, plant and equipment amounted to $0.4 million, $0.8 million and $0.9 million during fiscal 2014, fiscal 2013 and fiscal 2012, respectively. Expenditures for maintenance and repairs are charged to expense as incurred. When properties are retired or otherwise disposed of, the cost of the asset and the related accumulated depreciation are removed from the accounts with the resulting gain or loss being reflected in income from operations.

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



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

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

The Company had noncash investing activities of $7.0 million, $7.3 million and $17.3 million during fiscal 2014, fiscal 2013 and fiscal 2013, respectively, representing unpaid liabilities incurred during each fiscal year to acquire property, plant and equipment.

Internal Use Software

The costs of internal use software are expensed or capitalized depending on whether they are incurred in the preliminary project stage, application development stage or the post-implementation/operation stage. As of September 30, 2014 and September 30, 2013, the Company had $21.8 million and $17.5 million, respectively, in unamortized capitalized internal use computer software costs. Amortization of these costs was $8.3 million, $7.3 million and $8.0 million during fiscal 2014, fiscal 2013 and fiscal 2012, respectively.

Goodwill and Indefinite-lived Intangible Assets

Goodwill and indefinite-lived intangible assets are not subject to amortization. Goodwill and indefinite-lived intangible assets are reviewed for impairment by applying a fair-value based test on an annual basis, as of the first day of the Company’s fiscal fourth quarter, or more frequently if circumstances indicate impairment may have occurred. With respect to goodwill, the Company performs either a qualitative or quantitative evaluation for each of its reporting units. Factors considered in the qualitative test include reporting unit specific operating results as well as new events and circumstances impacting the operations of the reporting units. For the quantitative test, the Company assesses goodwill for impairment by comparing the carrying value of its reporting units to their respective fair values and reviewing the Company’s market value of invested capital. A reporting unit is defined as an operating segment or one level below an operating segment. The Company has identified six reporting units. The Company determines the fair value of its reporting units under the income-based approach utilizing discounted cash flows and incorporates assumptions it believes marketplace participants would utilize. The Company also uses a comparative market-based approach using market multiples and other factors to corroborate the discounted cash flow results used.

With respect to indefinite-lived intangible assets, the Company performs either a qualitative or quantitative evaluation for each of its indefinite-lived intangible assets. Factors considered in the qualitative test include indefinite-lived intangible asset specific operating results as well as new events and circumstances impacting the cash flows of the indefinite-lived intangible assets. For the quantitative test, the value of all indefinite-lived tradenames was determined using a royalty savings methodology similar to that employed when the associated businesses were acquired but using updated estimates of sales, cash flow and profitability. If it is determined that an impairment has occurred, an impairment loss is recognized for the amount by which the carrying value of the asset exceeds its estimated fair value and classified as “Impairment, restructuring and other charges” within “Operating expenses” in the Consolidated Statements of Operations.

Insurance and Self-Insurance

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

Income Taxes

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

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

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

Translation of Foreign Currencies

The functional currency for each Scotts Miracle-Gro subsidiary is generally its local currency. Assets and liabilities of these subsidiaries are translated at the exchange rate in effect at each year-end. Income and expense accounts are translated at the average rate of exchange prevailing during the year. Translation gains and losses arising from the use of differing exchange rates from period to period are included in accumulated other comprehensive income (loss) within shareholders’ equity. Foreign currency transaction gains and losses are included in the determination of net income and classified as “Other (income) expense, net” in the Consolidated Statements of Operations.

Derivative Instruments

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

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

The Company formally designates and documents instruments at inception that qualify for hedge accounting of underlying exposures in accordance with GAAP. The Company formally assesses, both at inception and at least quarterly, whether the financial instruments used in hedging transactions are effective at offsetting changes in cash flows of the related underlying exposure. Fluctuations in the value of these instruments generally are offset by changes in the cash flows of the underlying exposures being hedged. This offset is driven by the high degree of effectiveness between the exposure being hedged and the hedging instrument. GAAP requires all derivative instruments to be recognized as either assets or liabilities at fair value in the Consolidated Balance Sheets. The Company designates commodity hedges as cash flow hedges of forecasted purchases of commodities and interest rate swap agreements as cash flow hedges of interest payments on variable rate borrowings. Any ineffective portion of a change in the fair value of a qualifying instrument is immediately recognized in earnings.

RECENT ACCOUNTING PRONOUNCEMENTS

Revenue Recognition from Contracts with Customers

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers. This guidance requires companies to recognize revenue in a manner that depicts the transfer of promised goods or services to customers in amounts that reflect the consideration to which a company expects to be entitled in exchange for those goods or services. The new standard also will result in enhanced disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The provisions are effective for the Company's financial statements for the fiscal year beginning October 1, 2017. The standard allows for either a full retrospective or a modified retrospective transition method. The Company is currently evaluating the impact of this standard on its consolidated results of operations, financial position and cash flows.

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 consolidated balance sheets. The provisions were effective for the Company's financial statements for the fiscal year beginning October 1, 2013. The adoption of the amended guidance did not have a significant impact on the Company's financial statements and related disclosures.

Discontinued Operations Reporting

In April 2014, the FASB issued an accounting standard update that amends the accounting guidance related to discontinued operations. This amendment defines discontinued operations as a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has or will have a major effect on an entity’s operations and financial results. This amendment also introduces new disclosures for disposals that do not meet the criteria of discontinued operations. The provisions are effective for fiscal years beginning after December 15, 2014 and apply to new disposals and new classifications of disposal groups as held for sale after the effective date. The adoption of the amended guidance impacts presentation and disclosure and will not have a significant impact on the Company's consolidated financial position, results of operations or cash flows.

DISCONTINUED OPERATIONS

12 Months Ended

Sep. 30, 2014

DISCONTINUED OPERATIONS

Wild Bird Food

In March 2014, the Company completed the sale of its U.S. and Canadian wild bird food business, including intangible assets, certain on-hand inventory and fixed assets, for $4.1 million in cash and an estimated $1.0 million in future earn-out payments. As a result, effective in the second quarter of fiscal 2014, the Company classified its results of operations for all periods presented to reflect the wild bird food business as a discontinued operation. In addition, in the third quarter of fiscal 2014, the Company received $3.1 million for the sale of the remaining wild bird food manufacturing facilities resulting in a gain of $1.2 million.

Pro Seed

In the fourth quarter of fiscal 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. In fiscal 2013, the Company recorded a $0.1 million loss related to the wind-down of the professional seed business. The Company recorded restructuring and other charges of $0.1 million and $3.4 million in fiscal 2013 and fiscal 2012, respectively, related to termination benefits provided to employees and other restructuring charges. The Company also recorded a $0.5 million impairment charge related to the investment in Turf-Seed (Europe) Limited in fiscal 2012.

The following table summarizes the results of the wild bird food and Pro Seed businesses as discontinued operations:



	Year Ended September 30,
	2014			2013		2012
	(In millions)
Net sales	$	18.1		$	42.8	$	82.3
Operating costs	17.6			40.4		85.9
Impairment, restructuring and other	—			—		0.6
Gain on sale of assets	(1.2		)	—		—
Other (income) expense, net	—			—		0.3
Income (loss) from discontinued operations before income taxes	1.7			2.4		(4.5		)
Income tax expense from discontinued operations	0.9			0.7		0.6
Income (loss) from discontinued operations, net of tax	$	0.8		$	1.7	$	(5.1	)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

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

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

+ Details

IMPAIRMENT, RESTRUCTURING AND OTHER

12 Months Ended

Sep. 30, 2014

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

IMPAIRMENT, RESTRUCTURING AND OTHER

Activity described herein is classified within the “Impairment, restructuring and other” lines in the Consolidated Statements of Operations.

The following table details impairment, restructuring and other charges during fiscal 2014, fiscal 2013 and fiscal 2012:



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Restructuring and other	$	17.3	$	4.4	$	1.8
Property, plant and equipment impairments	—		—		2.1
Goodwill and intangible asset impairments	33.7		15.9		3.2
Total impairment, restructuring and other	$	51.0	$	20.3	$	7.1

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during fiscal 2014, fiscal 2013 and fiscal 2012:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Amounts reserved for restructuring and other at beginning of year	$	11.1		$	10.2		$	29.6
Restructuring and other charges	17.3			9.1			1.8
Restructuring and other in discontinued operations	—			—			0.1
Payments and other	(12.4		)	(8.2		)	(21.3		)
Amounts reserved for restructuring and other at end of year	$	16.0		$	11.1		$	10.2

Included in the restructuring reserves as of September 30, 2014, is $2.8 million that is classified as long-term. Payments against the long-term reserves will be incurred as the employees covered by the restructuring plan retire. The remaining amounts reserved will be paid out over the course of the next twelve months.

Fiscal 2014

During the third quarter of fiscal 2014, as a result of financial performance, the Company recognized an impairment charge for a non-recurring fair value adjustment of $33.7 million within the Global Consumer segment related to the Ortho^® brand. The fair value was calculated based upon the evaluation of the historical performance and future growth expectations of the Ortho^® business.

During fiscal 2014, the Company recognized $12.5 million in restructuring costs related to termination benefits provided to U.S. personnel as part of the Company's restructuring of its U.S. administrative and overhead functions. The Company also recognized $2.8 million of international restructuring and other adjustments during fiscal 2014 for the continuation of the 2013 international restructuring plan. In addition, during fiscal 2014, the Company recognized $2.0 million in additional ongoing monitoring and remediation costs for the Company's turfgrass biotechnology program.

Fiscal 2013

During the first quarter of fiscal 2013, the Company recognized income of $4.7 million related to the reimbursement by a vendor for 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 first quarter of 2013, 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. Also, as a result of the Company's annual impairment review performed in the fourth quarter of fiscal 2013, the Company recognized an impairment charge for a non-recurring fair value adjustment of $11.6 million within the Global Consumer segment related to the Ortho^® brand and certain sub-brands of Ortho^®. The fair value was calculated based upon the evaluation of the historical performance and future growth expectations of the Ortho^® business.

During fiscal 2013, the Company recognized $9.1 million in restructuring costs related to termination benefits provided to international employees in relation to the profitability improvement initiative announced in December 2012, associated with the international restructuring plan to reduce headcount and streamline management decision making within the Global Consumer segment.

Fiscal 2012

During fiscal 2012, in continuation of the 2011 restructuring plan, the Company incurred an additional $1.6 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.

For the fiscal year ended September 30, 2012, the Company recognized a $5.3 million asset impairment charge as a result of issues with respect to the commercialization of products including the active ingredient MAT 28 for the Global Consumer segment.

GOODWILL AND INTANGIBLE ASSETS, NET

12 Months Ended

Sep. 30, 2014

GOODWILL AND INTANGIBLE ASSETS, NET

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



	Global Consumer			Scotts LawnService^®		Corporate & Other			Total
	(In millions)
Goodwill	$	244.9		$	127.3	$	24.6		$	396.8
Accumulated impairment losses	(62.8		)	—		(24.6		)	(87.4		)
Balance at September 30, 2012	182.1			127.3		—			309.4
Acquisitions, net of purchase price adjustments	1.0			4.7		—			5.7

Goodwill	$	245.9		$	132.0	$	—		$	377.9
Accumulated impairment losses	(62.8		)	—		—			(62.8		)
Balance at September 30, 2013	183.1			132.0		—			315.1
Acquisitions, net of purchase price adjustments	35.8			—		—			35.8

Goodwill	$	281.7		$	132.0	$	—		$	413.7
Accumulated impairment losses	(62.8		)	—		—			(62.8		)
Balance at September 30, 2014	$	218.9		$	132.0	$	—		$	350.9

The following table presents intangible assets, net:



	September 30, 2014							September 30, 2013
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	(In millions)
Finite-lived intangible assets:
Technology	$	70.3	$	(56.0	)	$	14.3	$	61.8	$	(53.8	)	$	8.0
Customer accounts	74.2		(47.2		)	27.0		81.2		(65.0		)	16.2
Tradenames	69.0		(12.7		)	56.3		47.0		(24.8		)	22.2
Other	99.2		(81.4		)	17.8		103.9		(88.2		)	15.7
Total finite-lived intangible assets, net						115.4							62.1
Indefinite-lived tradenames						187.3							222.3
Total intangible assets, net						$	302.7						$	284.4

Fiscal 2014

During the third quarter of 2014, the Company completed an impairment review and recognized an impairment charge for a non-recurring fair value adjustment of $33.7 million, within the Global Consumer segment related to the Ortho^® brand. The fair value was calculated based upon the evaluation of the historical performance and future growth expectations of the Ortho^® business.The impact of the fair value adjustment was to reduce the carrying value of the indefinite-lived Ortho^® brand and sub-brands from $126.0 million to $92.3 million. The impairment charge is discussed further in “NOTE 3. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES.” As a result of the annual impairment review, the Company also determined that no other charges for impairment of goodwill or intangible assets were required. The estimated fair value of each reporting unit was substantially in excess of its carrying value as of the annual test date. Each of the indefinite-lived tradenames had an estimated fair value substantially in excess of its carrying value as of the annual test date, with the exception of the Ortho^® brand.

Fiscal 2013

During the first quarter of 2013, the Company 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. During the fourth quarter of fiscal 2013, the Company completed its annual impairment review and recognized an impairment charge for a non-recurring fair value adjustment of $11.6 million, which included $11.1 million for indefinite-lived tradenames and $0.5 million for finite-lived tradenames, within the Global Consumer segment related to the Ortho^® brand and certain sub-brands of Ortho^®. The impact of the fair value adjustment was to reduce the carrying value of the indefinite-lived Ortho^® brand and sub-brands from $137.1 million to $126.0 million. The impairment charge is discussed further in “NOTE 3. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES.” As a result of the annual impairment review, the Company also determined that no other charges for impairment of goodwill or intangible assets were required. The estimated fair value of each reporting unit was substantially in excess of its carrying value as of the annual test date. Each of the indefinite-lived tradenames had an estimated fair value substantially in excess of its carrying value as of the annual test date, with the exception of the Ortho^® brand.

Fiscal 2012

The Company recognized a $3.2 million impairment charge related to an intangible asset associated with the active ingredient MAT 28. The impairment charge is discussed further in “NOTE 3. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES.”

During the fourth quarter of fiscal 2012, the Company completed its annual impairment analysis and determined that no additional charges for impairment of goodwill or intangible assets were required. The estimated fair value of each reporting unit was substantially in excess of its carrying value as of the annual test date. Each of the indefinite-lived tradenames had an estimated fair value substantially in excess of its carrying value as of the annual test date, with the exception of the Ortho^® tradename and French tradenames of KB^® and Fertiligene^®. The carrying value of the Ortho^® tradename and French tradenames (KB^® and Fertiligene^®) at September 30, 2012 were $137.1 million and $17.7 million, respectively. The excess fair value over the carrying value of Ortho^® tradename and French tradenames was 7.4% and 14.1%, respectively.

Total amortization expense for the years ended September 30, 2014, 2013, and 2012 was $13.8 million, $11.2 million and $10.9 million, respectively. Amortization expense is estimated to be as follows for the years ending September 30 (in millions):



2015	$	12.5
2016	10.8
2017	9.7
2018	8.4
2019	7.0

- Definition

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

+ References + Details

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS

12 Months Ended

Sep. 30, 2014

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS

The following is detail of certain financial statement accounts:



	September 30,
	2014		2013
	(In millions)
INVENTORIES:
Finished goods	$	217.5	$	182.6
Work-in-progress	46.2		42.7
Raw materials	121.4		99.6
	$	385.1	$	324.9
PREPAID AND OTHER ASSETS:
Deferred tax asset	$	72.2	$	67.1
Accounts receivable, non-trade	12.7		12.9
Other	38.0		33.0
	$	122.9	$	113.0



	September 30,
	2014			2013
	(In millions)
PROPERTY, PLANT AND EQUIPMENT, NET:
Land and improvements	$	87.1		$	79.6
Buildings	218.8			216.3
Machinery and equipment	536.2			508.7
Furniture and fixtures	40.5			39.7
Software	123.8			116.7
Aircraft	6.7			15.1
Construction in progress	21.1			19.6
	1,034.2			995.7
Less: accumulated depreciation	(597.2		)	(573.4		)
	$	437.0		$	422.3



	September 30,
	2014		2013
	(In millions)
OTHER CURRENT LIABILITIES:
Payroll and other compensation accruals	$	79.0	$	66.6
Advertising and promotional accruals	64.1		103.0
Other	116.4		110.1
	$	259.5	$	279.7
OTHER NON-CURRENT LIABILITIES:
Accrued pension and postretirement liabilities	$	93.8	$	96.5
Deferred tax liabilities	120.4		96.2
Other	39.8		46.1
	$	254.0	$	238.8



	September 30,
	2014			2013			2012
	(In millions)
ACCUMULATED OTHER COMPREHENSIVE LOSS:
Unrecognized loss on derivatives, net of tax of $4.3, $7.1 and $10.6	$	(6.9	)	$	(11.5	)	$	(16.6	)
Pension and other postretirement liabilities, net of tax of $38.6, $31.4 and $36.1	(62.4		)	(58.0		)	(67.6		)
Foreign currency translation adjustment	(16.9		)	(8.3		)	(3.1		)
	$	(86.2	)	$	(77.8	)	$	(87.3	)

MARKETING AGREEMENT

12 Months Ended

Sep. 30, 2014

Marketing Agreement

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 four years as of September 30, 2014.

Under the terms of the Marketing Agreement, the Company performs certain functions, primarily manufacturing conversion (in North America), 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” were as follows:



	Year Ended September 30
	2014			2013			2012
	(In millions)
Gross commission	$	85.2		$	81.8		$	81.3
Contribution expenses	(20.0		)	(20.0		)	(20.0		)
Amortization of marketing fee	(0.8		)	(0.8		)	(0.8		)
Net commission income	64.4			61.0			60.5
Reimbursements associated with Marketing Agreement	63.0			62.0			79.6
Total net sales associated with Marketing Agreement	$	127.4		$	123.0		$	140.1

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, 2015. 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 absent termination for cause. 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. For additional details regarding the Marketing Agreement, see “ITEM 1A. RISK FACTORS - If Monsanto were to terminate the Marketing Agreement for consumer Roundup^®products, we would lose a substantial source of future earnings and overhead expense absorption” of this Annual Report on Form 10-K.

ACQUISITIONS

12 Months Ended

Sep. 30, 2014

ACQUISITIONS

Fiscal 2014

During the first quarter of fiscal 2014, in an effort to expand the rodenticide product offerings, the Company completed the $60.0 million all-cash acquisition of the assets of the Tomcat^® consumer rodent control business from Bell Laboratories, Inc. located in Madison, Wisconsin. Tomcat^® consumer products are sold at home centers, mass retailers, and grocery, drug and general merchandise stores across the United States, Canada, Europe and Australia. During the second quarter of fiscal 2014, the valuation of the acquired assets was updated based on actual results, which resulted in the reallocation of approximately $1.7 million to finite-lived intangibles from goodwill. The revised valuation of the acquired assets included finite-lived identifiable intangible assets of $39.8 million, and tax deductible goodwill of $18.2 million. Also, the Company received a $2.0 million credit toward the purchase of finished goods in the months subsequent to acquisition date. Identifiable intangible assets included tradename, technology, customer relationships, product registrations and non-compete agreements with useful lives ranging between 10 to 30 years. The estimated fair values of the identifiable intangible assets were determined using an income-based approach, which includes market participant expectations of cash flows that an asset will generate over the remaining useful life discounted to present value using an appropriate rate of return. Net sales for the Tomcat^® rodent control business included within the Global Consumer segment for fiscal 2014 were $33.6 million.

During the fourth quarter of fiscal 2014, the Company obtained control of the operations of AeroGrow International, Inc (“AeroGrow”) through its increased involvement, influence, and working capital loan of $4.5 million provided in July of 2014. AeroGrow is a developer, marketer, direct-seller, and wholesaler of advanced indoor garden systems designed for consumer use in gardening, cooking, healthy eating, and home and office décor markets. AeroGrow operates primarily in the United States and Canada, as well as select countries in Europe, Asia and Australia. The preliminary valuation of acquired assets included finite-lived identifiable intangible assets of $13.7 million, and goodwill of $11.6 million. Identifiable intangible assets included tradename and customer relationships with useful lives ranging between 9 to 20 years. The estimated fair values of the identifiable intangible assets were determined using an income-based approach, which includes market participant expectations of cash flows that an asset will generate over the remaining useful life discounted to present value using an appropriate rate of return. Net sales for AeroGrow included in the Global Consumer segment for fiscal 2014 were $1.7 million.

The Company completed an acquisition of the assets of the U.K. based Solus Garden and Leisure Limited (“Solus”) in the fourth quarter of fiscal 2014 within its Global Consumer segment for $7.4 million, $1.1 million of which was paid in cash and $6.3 million of which was paid through the forgiveness of outstanding accounts receivable owed by Solus to the Company. Solus is a supplier of garden and leisure products and offers a diverse mix of brands.

On September 30, 2014, Scotts Miracle-Gro's wholly-owned subsidiary, Scotts Canada Ltd., acquired Fafard & Brothers Ltd. (“Fafard”) for $59.8 million. In continuous operation since 1940 and based in Saint-Bonaventure, Quebec, Canada, Fafard is a producer of peat moss and growing media products for the consumer and professional markets, including peat-based and bark-based mixes, composts and premium soils. The acquisition of Fafard increases the Company's presence within Canada as Fafard serves customers primarily across Ontario, Quebec and New Brunswick. The preliminary valuation of acquired assets included working capital of $18.0 million, property, plant, and equipment of $23.7 million, finite-lived identifiable intangible assets of $13.6 million, and tax deductible goodwill of $6.0 million. Working capital included accounts receivable of $5.2 million, inventory of $17.3 million, and accounts payable of $4.5 million. Identifiable intangible assets included tradename, customer relationships, non-compete agreements, and peat harvesting rights with useful lives ranging between 5 to 25 years. The estimated fair values of the identifiable intangible assets were determined using an income-based approach, which includes market participant expectations of cash flows that an asset will generate over the remaining useful life discounted to present value using an appropriate rate of return. Included in the purchase price of Fafard is $7.1 million of contingent consideration, the payment of which will depend on the performance of the business over the next two years.

The Consolidated Financial Statements include the results of operations from these businesses from the date of each acquisition.

On October 16, 2014, Scotts LawnService^® entered into a definitive agreement to acquire the assets of Action Pest Control, Inc. (“Action Pest”), a residential and commercial pest control provider in the Midwest for $22.7 million. The initial purchase price accounting for the Action Pest acquisition will be determined during the first quarter of fiscal 2015.

Fiscal 2013 and 2012

During fiscal 2013 and 2012, the Company completed several acquisitions within its controls, growing media and Scotts LawnService^®businesses that individually and in the aggregate were not significant. The aggregate purchase price of these acquisitions was $7.2 million and $6.7 million in fiscal 2013 and fiscal 2012, respectively. The Consolidated Financial Statements include the results of operations from these business combinations from the date of each acquisition.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 30
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

+ Details

RETIREMENT PLANS

12 Months Ended

Sep. 30, 2014

RETIREMENT PLANS

The Company sponsors a defined contribution 401(k) plan for substantially all U.S. associates. The Company matches 150% of associates’ initial 4% contribution and 50% of their remaining contribution up to 6%. The Company may make additional discretionary profit sharing matching contributions to eligible employees on their initial 4% contribution. The Company recorded charges of $13.8 million, $13.1 million and $12.9 million under the plan in fiscal 2014, fiscal 2013 and fiscal 2012, respectively.

The Company sponsors two defined benefit pension plans for certain U.S. associates. Benefits under these plans have been frozen and closed to new associates since 1997. The benefits under the primary plan are based on years of service and the associates’ average final compensation or stated amounts. The Company’s funding policy, consistent with statutory requirements and tax considerations, is based on actuarial computations using the Projected Unit Credit method. The second frozen plan is a non-qualified supplemental pension plan. This plan provides for incremental pension payments so that total pension payments equal amounts that would have been payable from the Company’s pension plan if it were not for limitations imposed by the income tax regulations. In connection with the restructuring plans discussed in “NOTE 3. IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES,” the Company recognized a plan curtailment gain of $0.5 million in fiscal 2013 for a change in the benefit obligations associated with these plans.

The Company sponsors defined benefit pension plans associated with its international businesses in the United Kingdom, Germany, France and the Netherlands. These plans generally cover all associates of the respective businesses, with retirement benefits primarily based on years of service and compensation levels. In fiscal 2013 the Company's remaining obligations were settled for the defined benefit pension plan associated with its Netherlands business. On July 1, 2010, the Company froze its two U.K. defined benefit pension plans and transferred participants to an amended defined contribution plan. Under the frozen plans, participants are no longer credited for future service; however, future salary increases will continue to be factored into each participant’s final pension benefit.

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



	U.S. Defined Benefit Pension Plans						International Defined Benefit Pension Plans
	2014			2013			2014			2013
	(In millions)
Change in projected benefit obligation
Benefit obligation at beginning of year	$	106.7		$	118.8		$	190.7		$	188.0
Service cost	—			—			1.2			1.2
Interest cost	4.5			3.9			8.3			7.8
Actuarial loss (gain)	5.1			(8.8		)	17.7			4.5
Benefits paid	(7.1		)	(7.2		)	(6.5		)	(6.1		)
Curtailment	—			—			—			(0.8		)
Settlement	—			—			—			(4.6		)
Other	—			—			(0.6		)	(1.3		)
Foreign currency translation	—			—			(2.5		)	2.0
Projected benefit obligation at end of year	$	109.2		$	106.7		$	208.3		$	190.7
Accumulated benefit obligation at end of year	$	109.2		$	106.7		$	200.8		$	184.8
Change in plan assets
Fair value of plan assets at beginning of year	$	84.3		$	85.3		$	148.8		$	139.8
Actual return on plan assets	9.2			3.4			16.4			12.1
Employer contribution	3.4			2.8			8.9			8.2
Benefits paid	(7.1		)	(7.2		)	(6.5		)	(6.1		)
Settlement	—			—			—			(4.6		)
Foreign currency translation	—			—			(0.4		)	0.7
Other	—			—			(0.9		)	(1.3		)
Fair value of plan assets at end of year	$	89.8		$	84.3		$	166.3		$	148.8
Underfunded status at end of year	$	(19.4	)	$	(22.4	)	$	(42.0	)	$	(41.9	)
Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	109.2		$	106.7		$	208.3		$	190.7
Accumulated benefit obligation	109.2			106.7			200.8			184.8
Fair value of plan assets	89.8			84.3			166.3			148.8
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(0.2	)	$	(0.2	)	$	(1.1	)	$	(1.0	)
Noncurrent liabilities	(19.2		)	(22.2		)	(40.9		)	(40.9		)
Total amount accrued	$	(19.4	)	$	(22.4	)	$	(42.0	)	$	(41.9	)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	34.3		$	36.9		$	64.7		$	56.1
Prior service cost	—			—			0.4			0.4
Total amount recognized	$	34.3		$	36.9		$	65.1		$	56.5



	U.S. Defined Benefit Pension Plans						International Defined Benefit Pension Plans
	2014			2013			2014			2013
	(In millions, except percentage figures)
Total change in other comprehensive loss attributable to:
Pension benefit (loss) gain during the period	$	(1.1	)	$	7.1		$	(10.7	)	$	(0.3	)
Reclassification of pension benefit losses to net income	3.7			4.8			1.4			1.2
Curtailment gain during the period	—			—			—			(1.0		)
Foreign currency translation	—			—			0.7			(0.4		)
Total change in other comprehensive loss	$	2.6		$	11.9		$	(8.6	)	$	(0.5	)
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2015 are as follows:
Actuarial loss	$	3.3					$	1.8
Prior service cost	—						—
Amount to be amortized into net periodic benefit cost	$	3.3					$	1.8
Weighted average assumptions used in development of projected benefit obligation
Discount rate	3.81		%	4.32		%	3.73		%	4.32		%
Rate of compensation increase	n/a			n/a			3.65		%	3.74		%



	U.S. Defined Benefit Pension Plans									International Defined Benefit Pension Plans
	2014			2013			2012			2014			2013			2012
	(In millions, except percentage figures)
Components of net periodic benefit cost
Service cost	$	—		$	—		$	—		$	1.2		$	1.2		$	1.1
Interest cost	4.5			3.8			4.6			8.3			7.8			8.6
Expected return on plan assets	(5.2		)	(5.2		)	(5.5		)	(9.4		)	(8.7		)	(8.4		)
Net amortization	3.7			4.8			5.1			1.4			1.2			0.8
Net periodic benefit cost	3.0			3.4			4.2			1.5			1.5			2.1
Curtailment loss (gain)	—			—			0.2			—			(0.5		)	—
Settlement	—			—			—			—			(0.5		)	—
Contractual termination benefits	—			—			—			0.3			—			0.3
Total benefit cost	$	3.0		$	3.4		$	4.4		$	1.8		$	0.5		$	2.4
Weighted average assumptions used in development of net periodic benefit cost
Discount rate	4.32		%	3.39		%	4.29		%	4.32		%	4.45		%	5.46		%
Expected return on plan assets	6.25		%	6.25		%	7.50		%	6.17		%	6.52		%	7.00		%
Rate of compensation increase	n/a			n/a			n/a			3.7		%	3.4		%	3.5		%



	U.S. Defined Benefit Pension Plans			International Defined Benefit Pension Plans
	(In millions, except percentage figures)
Other information:
Plan asset allocations:
Target for September 30, 2015:
Equity securities	20		%	46		%
Debt securities	76		%	49		%
Real estate securities	4		%	—		%
Cash and cash equivalents	—		%	3		%
Insurance contracts	—		%	2		%
September 30, 2014:
Equity securities	25		%	52		%
Debt securities	69		%	45		%
Real estate securities	4		%	—		%
Cash and cash equivalents	2		%	1		%
Insurance contracts	—		%	2		%
September 30, 2013:
Equity securities	33		%	47		%
Debt securities	66		%	44		%
Cash and cash equivalents	1		%	—		%
Insurance contracts	—		%	9		%
Expected Company contributions in fiscal 2015	$	0.2		$	7.3
Expected future benefit payments:
2015	$	7.2		$	6.4
2016	7.3			6.6
2017	7.3			6.9
2018	7.3			7.3
2019	7.3			7.6
2020 – 2025	36.0			44.5

The following tables set forth the fair value of the Company’s pension plan assets, segregated by level within the fair value hierarchy:



	September 30, 2014
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
	(In millions)
U.S. Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	2.0	$	—	$	—	$	2.0
Mutual funds—real estate	—		3.7		—		3.7
Mutual funds—equities	—		22.2		—		22.2
Mutual funds—fixed income	—		61.9		—		61.9
Total	$	2.0	$	87.8	$	—	$	89.8
International Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	1.7	$	—	$	—	$	1.7
Insurance contracts	—		3.0		—		3.0
Mutual funds—equities	—		87.4		—		87.4
Mutual funds—fixed income	—		74.2		—		74.2
Total	$	1.7	$	164.6	$	—	$	166.3



	September 30, 2013
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
	(In millions)
U.S. Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	1.5	$	—	$	—	$	1.5
Mutual funds—equities	—		27.5		—		27.5
Mutual funds—fixed income	—		55.3		—		55.3
Total	$	1.5	$	82.8	$	—	$	84.3
International Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	1.6	$	—	$	—	$	1.6
Insurance contracts	—		3.3		—		3.3
Mutual funds—equities	—		73.9		—		73.9
Mutual funds—fixed income	—		70.0		—		70.0
Total	$	1.6	$	147.2	$	—	$	148.8

The fair value of the mutual funds are valued at the exchange-listed year end closing price or at the net asset value of shares held by the fund at the end of the year. Insurance contracts are valued by discounting the related cash flows using a current year end market rate or at cash surrender value, which is presumed to equal fair value. Funds of hedge funds are valued at the net asset value of shares held by the fund at the end of the year.

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



	Level 3 Assets Insurance contracts
	(In millions)
Balance, September 30, 2012	$	4.4
Realized gain on plan assets	0.3
Unrealized gain on plan assets	—
Foreign currency translation	—
Purchases, sales, issuances and settlements (net)	(4.7		)
Balance, September 30, 2013	—
Realized gain on plan assets	—
Unrealized gain on plan assets	—
Foreign currency translation	—
Purchases, sales, issuances and settlements (net)	—
Balance, September 30, 2014	$	—

Investment Strategy

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

Basis for Long-Term Rate of Return on Asset Assumptions

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

ASSOCIATE MEDICAL BENEFITS

12 Months Ended

Sep. 30, 2014

ASSOCIATE MEDICAL BENEFITS

The Company provides comprehensive major medical benefits to certain of its retired associates and their dependents. Substantially all of the Company’s domestic associates who were hired before January 1, 1998 become eligible for these benefits if they retire at age 55 or older with more than 10 years of service. The retiree medical plan requires certain minimum contributions from retired associates and includes provisions to limit the overall cost increases the Company is required to cover. The Company funds its portion of retiree medical benefits on a pay-as-you-go basis.

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



	2014			2013
	(In millions, except percentage figures)
Change in Accumulated Plan Benefit Obligation (APBO)
Benefit obligation at beginning of year	$	31.6		$	36.3
Service cost	0.4			0.5
Interest cost	1.4			1.3
Plan participants’ contributions	1.1			1.1
Actuarial gain (loss)	0.7			(4.4		)
Benefits paid (net of federal subsidy of $0.3 and $0.3)	(2.9		)	(3.2		)
Plan changes	0.1			—
Benefit obligation at end of year	$	32.4		$	31.6
Change in plan assets
Fair value of plan assets at beginning of year	$	—		$	—
Employer contribution	2.1			2.4
Plan participants’ contributions	1.1			1.1
Gross benefits paid	(3.2		)	(3.5		)
Fair value of plan assets at end of year	—			—
Unfunded status at end of year	$	(32.4	)	$	(31.6	)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(2.3	)	$	(2.4	)
Noncurrent liabilities	(30.1		)	(29.2		)
Total amount accrued	$	(32.4	)	$	(31.6	)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	1.3		$	0.4
Unamortized prior service cost	0.1			—
Total amount recognized	$	1.4		$	0.4
Total change in other comprehensive loss attributable to:
Benefit loss (gain) during the period	$	0.9		$	(4.3	)
Net prior service cost	0.1			—
Net gain amortized during the year	—			(0.2		)
Total change in other comprehensive loss (gain)	$	1.0		$	(4.5	)

Discount rate used in development of APBO	4.08		%	4.54		%



	2014			2013			2012
Components of net periodic benefit cost
Service cost	$	0.4		$	0.5		$	0.6
Interest cost	1.4			1.3			1.6
Amortization of actuarial loss	—			0.1			—
Total postretirement benefit cost	$	1.8		$	1.9		$	2.2

Discount rate used in development of net periodic benefit cost	4.54		%	3.66		%	4.66		%

The estimated actuarial gain that will be amortized from accumulated loss into net periodic benefit cost over the next fiscal year is immaterial.

On December 8, 2003, the Medicare Prescription Drug, Improvement and Modernization Act (the “Act”) became law. The Act provides for a federal subsidy to sponsors of retiree health care benefit plans that provide a prescription drug benefit that is at least actuarially equivalent to the benefit established by the Act. The APBO at September 30, 2014, has been reduced by a deferred actuarial gain in the amount of $0.3 million to reflect the effect of the subsidy related to benefits attributed to past service. The amortization of the actuarial gain and reduction of service and interest costs served to reduce net periodic post retirement benefit cost for fiscal 2014, fiscal 2013 and fiscal 2012 by $0.1 million, $0.3 million and $0.2 million, respectively.

For measurement as of September 30, 2014, management has assumed that health care costs will increase at an annual rate of 7.50% in fiscal 2015, decreasing 0.25% per year to an ultimate trend rate of 5.00% in 2025. A 1% increase in health cost trend rate assumptions would increase the APBO by $1.1 million as of September 30, 2014. A 1% decrease in health cost trend rate assumptions would decrease the APBO by $0.8 million as of September 30, 2014. A 1% increase or decrease in the same rate would not have a material effect on service or interest costs.

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



	Gross Benefit Payments		Retiree Contributions			Medicare Part D Subsidy			Net Company Payments
	(In millions)
2015	$	4.0	$	(1.3	)	$	(0.3	)	$	2.4
2016	4.2		(1.5		)	(0.4		)	2.3
2017	4.4		(1.8		)	(0.4		)	2.2
2018	4.7		(2.0		)	(0.4		)	2.3
2019	5.1		(2.4		)	(0.5		)	2.2
2020 – 2024	28.8		(15.8		)	(2.8		)	10.2

The Company also provides comprehensive major medical benefits to its associates. The Company is self-insured for certain health benefits up to $0.6 million per occurrence per individual. The cost of such benefits is recognized as expense in the period the claim is incurred. This cost was $33.8 million, $35.1 million and $28.7 million in fiscal 2014, fiscal 2013 and fiscal 2012, respectively.

DEBT

12 Months Ended

Sep. 30, 2014

DEBT

The components of long-term debt are as follows:



	September 30,
	2014		2013
	(In millions)
Credit Facilities - Revolving loans	$	481.8	$	73.0
Senior Notes – 7.25%	—		200.0
Senior Notes – 6.625%	200.0		200.0
Master Accounts Receivable Purchase Agreement	84.0		85.3
Other	18.5		12.2
	784.3		570.5
Less current portions	91.9		92.4
Long-term debt	$	692.4	$	478.1

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



2015	$	91.9
2016	1.5
2017	7.7
2018	0.5
2019	482.3
Thereafter	200.4
	$	784.3

Credit Facilities

On December 20, 2013, the Company entered into a third amended and restated senior secured credit agreement (the “new credit facility”), providing Scotts Miracle-Gro and certain of its subsidiaries with a five-year senior secured revolving loan facility in the aggregate principal amount of up to $1.7 billion. The new credit facility also provides the Company with the right to seek to increase the revolving and/or term commitments available under the new credit facility by an aggregate amount of up to $450 million, subject to certain specified conditions, including approval from lenders. The new credit facility replaces the Company’s second amended and restated senior secured credit agreement, which was entered into on June 30, 2011, and would have terminated on June 30, 2016 if it had not been terminated early in connection with the entry into the new credit facility.

The terms of the new credit facility include customary representations and warranties, customary affirmative and negative covenants, and events of default. The proceeds of borrowings under the new credit facility may be used: (i) to finance working capital requirements and other general corporate purposes of the Scotts Miracle-Gro and its subsidiaries; and (ii) to refinance the amounts outstanding under the previous credit agreement. The Company may use the new credit facility to obtain letters of credit up to $75 million. The new credit facility will terminate on December 20, 2018.

Under the terms of the new credit facility, loans made under the new credit facility bear interest, at the Company’s election, at a rate per annum equal to either the ABR or LIBOR (both as defined in the new credit facility) plus the applicable margin. Amounts outstanding under the credit facility at September 30, 2014 were at interest rates based on LIBOR applicable to the borrowed currencies plus 150 basis points. The new credit facility is guaranteed by substantially all of Scotts Miracle-Gro's domestic subsidiaries, which have a carrying value of $1.6 billion. The credit facility is secured by (i) a perfected first priority security interest in all of the accounts receivable, inventory and equipment of the Company and those of Scotts Miracle-Gro’s domestic subsidiaries that are parties to the third amended and restated guarantee and collateral agreement and (ii) the pledge of all of the capital stock of Scotts Miracle-Gro’s domestic subsidiaries that are parties to the third amended and restated guarantee and collateral agreement.

As of September 30, 2014, there was $1,194.9 million of availability under the new credit facility, including availability under letters of credit. At September 30, 2014, the Company had letters of credit in the aggregate face amount of $23.3 million outstanding under the new credit facility.

The new credit facility contains, among other obligations, an affirmative covenant regarding the Company’s leverage ratio, calculated as average total indebtedness, as described in the new credit facility, relative to the Company’s earnings before interest, taxes, depreciation and amortization (“EBITDA”), as adjusted pursuant to the terms of the new credit facility (“Adjusted EBITDA”). Under the terms of the new credit facility, the maximum leverage ratio was 4.00 as of September 30, 2014. The Company’s leverage ratio was 2.18 at September 30, 2014. The new credit facility also includes an affirmative covenant regarding the Company's interest coverage ratio. The interest coverage ratio is calculated as Adjusted EBITDA divided by interest expense and excludes costs related to refinancings. Under the terms of the new credit facility, the minimum interest coverage ratio was 3.50 for the twelve months ended September 30, 2014. The Company’s interest coverage ratio was 9.41 for the twelve months ended September 30, 2014. The Company may make restricted payments (as defined in the third amended and restated credit agreement); provided that if after giving effect to any such restricted payment the leverage ratio is not greater than 3.00. Otherwise, the Company may only make restricted payments in an aggregate amount for each fiscal year not to exceed the amount set forth for such fiscal year ($150 million for 2014 and 2015 and $175 million for 2016 and in each fiscal year thereafter).

Senior Notes- 7.25%

On January 15, 2014, the Company redeemed all of its outstanding $200.0 million aggregate principal amount of 7.25% senior notes due 2018 (the “7.25% Senior Notes”) paying a redemption price of $214.5 million, which included $7.25 million of accrued and unpaid interest, $7.25 million of call premium, and $200.0 million for outstanding principal amount. The $7.25 million call premium charge was recognized within the “Costs related to refinancing” line on the Condensed Consolidated Statement of Operations in the second quarter of fiscal 2014. Additionally, the Company had $3.5 million in unamortized bond discount and issuance costs associated with the 7.25% Senior Notes that were written-off and recognized in the “Costs related to refinancing” line on the Condensed Consolidated Statement of Operations in the Company's second quarter of fiscal 2014. These amounts are reported in the aggregate in the “Costs related to financing” line in the Consolidated Statement of Operation for fiscal 2014.

Senior Notes- 6.625%

On December 16, 2010, Scotts Miracle-Gro issued $200 million aggregate principal amount of 6.625% Senior Notes due 2020 (the “6.625%” Senior Notes”). The net proceeds of the offering were used to repay outstanding borrowings under the Company’s then existing credit facilities and for general corporate purposes. The 6.625% Senior Notes represent general unsecured senior obligations of Scotts Miracle-Gro and rank equal in right of payment with the Company’s existing and future unsecured senior debt, including, without limitation, the 7.25% Senior Notes. The 6.625% Senior Notes have interest payment dates of June 15 and December 15 of each year, which began on June 15, 2011, and may be redeemed prior to maturity starting December 2015 at applicable redemption premiums. The 6.625% Senior Notes contain usual and customary covenants. The 6.625% Senior Notes mature on December 15, 2020. Substantially all of Scotts Miracle-Gro’s domestic subsidiaries serve as guarantors of the 6.625% Senior Notes.

Interest Rate Swap Agreements

At September 30, 2014, the Company had outstanding interest rate swap agreements with major financial institutions that effectively converted the LIBOR index portion of variable-rate debt denominated in U.S. dollars to a fixed rate. The swap agreements had a total U.S. dollar notional amount of $1,300 million at September 30, 2014. 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		^(b)	2/16/2010	5/16/2016	3.05	%
100		^(b)	2/21/2012	5/23/2016	2.40	%
150		^(c)	12/20/2011	6/20/2016	2.61	%
50		^(d)	12/6/2012	9/6/2017	2.96	%
200			2/7/2014	11/7/2017	1.28	%
150		^(b)	2/7/2017	5/7/2019	2.12	%
50		^(c)	2/7/2017	5/7/2019	2.25	%
200		^(c)	12/20/2016	6/20/2019	2.12	%


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


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


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


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

Master Accounts Receivable Purchase Agreement

The Company accounts for the sale of receivables under the Master Accounts Receivable Purchase Agreement (“MARP Agreement”), which is uncommitted and provides for the discretionary sale by the Company, and the discretionary purchase by the banks, on a revolving basis, of accounts receivable generated by sales to three specified account debtors in an aggregate amount not to exceed $400 million. On August 29, 2014, the Company signed an amendment to the existing MARP Agreement which extended the termination date to August 28, 2015, or such later date as may be agreed by each bank and the Company. Under the amended terms of the MARP Agreement, the banks have the opportunity to purchase those accounts receivable offered by the Company at a discount (from the agreed base value thereof) effectively equal to the one-week LIBOR plus 0.75%.

The Company accounts for the sale of receivables under its MARP Agreement as short-term debt and continues to carry the receivables on its Consolidated Balance Sheet, primarily as a result of the Company’s right to repurchase receivables sold. There were $84.0 million in borrowings under the MARP Agreement as of September 30, 2014 and $85.3 million in borrowings as of September 30, 2013. The carrying value of the receivables pledged as collateral was $113.7 million as of September 30, 2014 and $106.7 million as of September 30, 2013. As of September 30, 2014, there was $27.7 million of availability under the MARP Agreement.

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 under its credit facility 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 new credit facility was classified in Level 2 of the fair value hierarchy.

7.25% Senior Notes

The 7.25% Senior Notes were redeemed by the Company in the second quarter of 2014. The fair value of the 7.25% Senior Notes was determined based on the trading value 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 on a particular date represented the premium or discount on that date. 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 the 6.625% Senior Notes can be determined based on the trading value 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 on a particular date represents the premium or discount on that date. The fair value measurement for the 6.625% Senior Notes was classified in Level 1 of the fair value hierarchy.

Accounts Receivable Pledged

The interest rate on the short-term debt associated with accounts receivable pledged under the MARP Agreement fluctuates with the applicable LIBOR rate, 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.

The estimated fair values of the Company’s debt instruments are as follows:



	Year Ended September 30,
	2014				2013
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
	(In millions)
Revolving loans	$	481.8	$	481.8	$	73.0	$	73.0
Senior Notes – 7.25%	—		—		200.0		209.5
Senior Notes – 6.625%	200.0		212.5		200.0		213.5
Master Accounts Receivable Purchase Agreement	84.0		84.0		85.3		85.3
Other	18.5		18.5		12.2		12.2

Weighted Average Interest Rate

The weighted average interest rates on average debt were 5.0% and 6.2% for the fiscal years ended September 30, 2014 and 2013, respectively.

SHAREHOLDERS' EQUITY

12 Months Ended

Sep. 30, 2014

SHAREHOLDERS' EQUITY

SHAREHOLDERS’ EQUITY

Authorized and issued shares consisted of the following:



	September 30,
	2014	2013
	(In millions)
Preferred shares, no par value:
Authorized	0.2 shares	0.2 shares
Issued	0.0 shares	0.0 shares
Common shares, no par value, $.01 stated value per share
Authorized	100.0 shares	100.0 shares
Issued	68.1 shares	68.1 shares

In fiscal 1995, The Scotts Company merged with Stern’s Miracle-Gro Products, Inc. (“Miracle-Gro”). At September 30, 2014, the former shareholders of Miracle-Gro, including the Hagedorn Partnership L.P., owned approximately 26% of Scotts Miracle-Gro’s outstanding Common Shares and, thus, have the ability to significantly influence the election of directors and other actions requiring the approval of Scotts Miracle-Gro’s shareholders.

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

In August 2010, the Scotts Miracle-Gro Board of Directors authorized the repurchase of up to $500 million of Common Shares over a four-year period through September 30, 2014. On May 4, 2011, the Scotts Miracle-Gro Board of Directors authorized the repurchase of up to an additional $200 million of Common Shares, resulting in authority to repurchase a total of up to $700 million of Common Shares through September 30, 2014. From the inception of this share repurchase program in the fourth quarter of fiscal 2010 through its expiration on September 30, 2014, Scotts Miracle-Gro repurchased approximately 9.9 million Common Shares for $521.2 million to be held in treasury. Common Shares held in treasury totaling 0.8 million and 0.7 million were reissued in support of share-based compensation awards and employee purchases under the employee stock purchase plan during fiscal 2014 and fiscal 2013, respectively.

In August 2014, the Scotts Miracle-Gro Board of Directors authorized the repurchase of up to $500 million of Common Shares over a four-year period through September 30, 2019. The authorization provides the Company with flexibility to purchase Common Shares from time to time in open market purchases or through privately negotiated transactions. All or part of the repurchases may be made under Rule 10b5-1 plans, which the Company may enter into from time to time and which enable the repurchases to occur on a more regular basis, or pursuant to accelerated share repurchases. The share repurchase authorization, which expires September 30, 2019, may be suspended or discontinued at any time, and there can be no guarantee as to the timing or amount of any repurchases. In August 2014, the Scotts Miracle-Gro Board of Directors also authorized a special one-time cash dividend of $2.00 per share payable on September 17, 2014. The payment of the special one-time cash dividend required Scotts Miracle-Gro to adjust the number of Common Shares subject to stock options outstanding under the Scotts Miracle-Gro share-based awards programs, as well as the price at which the awards may be exercised. The adjustments to the outstanding awards resulted in an increase in the number of Common Shares subject to outstanding stock options in an aggregate amount of 0.1 million Common Shares. The methodology used to adjust the awards was consistent with Internal Revenue Code (IRC) Section 409A and the then-proposed regulations promulgated thereunder and IRC Section 424 and the regulations promulgated thereunder, compliance with which was necessary to avoid adverse tax consequences for the holder of an award. Such methodology also resulted in a fair value for the adjusted awards post-dividend equal to that of the unadjusted awards pre-dividend, with the result that there was no additional compensation expense in accordance with the accounting for modifications to awards under ASC 718.

Share-Based Awards

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

A maximum of 23 million Common Shares are available for issuance under share-based award plans. At September 30, 2014, approximately 3.0 million Common Shares were not subject to outstanding awards and were available to underlie the grant of new share-based awards.

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



	Year Ended September 30,
	2014		2013		2012
Employees
Options	—		—		464,061
Restricted stock units	112,315		178,030		107,373
Performance units	161,229		178,321		110,079
Board of Directors
Deferred stock units	38,418		33,253		30,943
Options due to special $2.00 dividend	98,186		—		—
Total share-based awards	311,962		389,604		712,456
Aggregate fair value at grant dates (in millions)	$	17.5	$	17.5	$	17.4

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



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Share-based compensation	$	11.1	$	10.3	$	12.5
Tax benefit recognized	3.9		3.9		4.8

As of September 30, 2014, total unrecognized compensation cost related to non-vested share-based awards amounted to $11.6 million. This cost is expected to be recognized over a weighted-average period of 1.8 years. The tax benefit realized from the tax deductions associated with the exercise of share-based awards and the vesting of restricted stock totaled $15.1 million for fiscal 2014.

Stock Options/SARs

Aggregate stock option and SAR activity consisted of the following for the fiscal year ended September 30, 2014 (options/SARs in millions):



	No. of Options/SARs		WTD. Avg. Exercise Price
Beginning balance	2.7		$	37.60
Granted	0.1		40.89
Exercised	(0.8	)	30.80
Forfeited	—		—
Ending balance	2.0		38.26
Exercisable	1.6		36.70

At September 30, 2014, the Company expects 0.3 million of the remaining unexercisable stock options (after forfeitures), with a weighted-average exercise price of $45.36, intrinsic value of $3.4 million and average remaining term of 7.3 years, to vest in the future. The following summarizes certain information pertaining to stock option and SAR awards outstanding and exercisable at September 30, 2014 (options/SARs in millions):



	Awards Outstanding				Awards Exercisable
Range of Exercise Price	No. of Options/ SARs	WTD. Avg. Remaining Life	WTD. Avg. Exercise Price		No. of Options/ SARS	WTD. Avg. Remaining Life	WTD. Avg. Exercise Price
$20.59 – $28.72	0.3	3.80	$	20.98	0.3	3.80	$	20.98
$29.01 – $37.03	0.8	2.13	35.82		0.8	2.13	35.82
$37.89 – $49.19	0.9	6.10	45.17		0.5	5.35	45.05
	2.0	4.22	$	38.26	1.6	3.54	$	36.70

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



	2014
Outstanding	$	33.3
Exercisable	29.8

The grant date fair value of stock option awards is estimated using a binomial model and the assumptions in the following table. Expected market price volatility is based on implied volatilities from traded options on Common Shares and historical volatility specific to the Common Shares. Historical data, including demographic factors impacting historical exercise behavior, is used to estimate stock option exercises and employee terminations within the valuation model. The risk-free rate for periods within the contractual life (normally ten years) of the stock option is based on the U.S. Treasury yield curve in effect at the time of grant. The expected life of stock options is based on historical experience and expectations for grants outstanding. No stock option awards were granted in fiscal 2014 and 2013. The weighted average assumptions for awards granted in fiscal 2012 are as follows:



	Year Ended September 30,
		2012
Expected market price volatility		33.2		%
Risk-free interest rates		1.2		%
Expected dividend yield		2.5		%
Expected life of stock options in years		5.96
Estimated weighted-average fair value per stock option		$	11.50

The total intrinsic value of stock options exercised was $21.3 million, $8.1 million and $23.9 million during fiscal 2014, fiscal 2013 and fiscal 2012, respectively. Cash received from the exercise of stock options for fiscal 2014, fiscal 2013 and fiscal 2012 was $20.0 million, $13.3 million and $17.6 million respectively.

Restricted share-based awards

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



	No. of Shares		WTD. Avg. Grant Date Fair Value per Share
Awards outstanding at September 30, 2011	696,906		$	35.22
Granted	138,316		47.53
Vested	(301,132	)	22.25
Forfeited	(36,891	)	45.28
Awards outstanding at September 30, 2012	497,199		45.75
Granted	211,283		44.80
Vested	(251,855	)	40.87
Forfeited	(46,976	)	53.54
Awards outstanding at September 30, 2013	409,651		47.36
Granted	150,733		59.35
Vested	(81,597	)	41.88
Forfeited	(44,895	)	47.43
Awards outstanding at September 30, 2014	433,892		52.55

The total fair value of restricted stock units and deferred stock units vested was $3.4 million, $10.3 million and $3.1 million during fiscal 2014, fiscal 2013 and fiscal 2012, respectively. The total fair value of restricted stock vested was $3.6 million during fiscal 2012. The Company has no outstanding restricted stock as of September 30, 2014.

Performance-based awards

Performance-based award activity was as follows:



	No. of Units		WTD. Avg. Grant Date Fair Value per Unit
Awards outstanding at September 30, 2011	42,300		$	51.73
Granted	114,279		47.63
Vested	—		—
Forfeited	(2,670	)	47.66
Awards outstanding at September 30, 2012	153,909		45.48
Granted	178,321		45.06
Vested	—		—
Forfeited	(70,313	)	46.62
Awards outstanding at September 30, 2013	261,917		46.81
Granted	161,229		59.39
Vested	—		—
Forfeited	(111,897	)	53.24
Awards outstanding at September 30, 2014	311,249		51.21

EARNINGS PER COMMON SHARE

12 Months Ended

Sep. 30, 2014

EARNINGS PER COMMON SHARE

Basic income per Common Share is computed by dividing income attributable to controlling interest from continuing operations, income (loss) from discontinued operations or net income attributable to controlling interest by the weighted average number of Common Shares outstanding. Diluted income per Common Share are computed by dividing income attributable to controlling interest from continuing operations, income (loss) from discontinued operations or net income attributable to controlling interest by the weighted average number of Common Shares plus all potentially dilutive securities outstanding each period. Stock options with exercise prices greater than the average market price of the underlying Common Shares are excluded from the computation of diluted income per Common Share because they are out-of-the-money and the effect of their inclusion would be anti-dilutive. There were no Common Shares covered by out-of-the-money stock options for the year ended September 30, 2014 and 0.8 million and 0.7 million for the fiscal years ended September 30, 2013 and 2012, respectively. The following table presents information necessary to calculate basic and diluted income per Common Share.



	Year Ended September 30,
	2014		2013		2012
	(In millions, except per share data)
Income attributable to controlling interest from continuing operations	$	165.7	$	159.4	$	111.6
Income (loss) from discontinued operations	0.8		1.7		(5.1		)
Net income attributable to controlling interest	$	166.5	$	161.1	$	106.5
BASIC EARNINGS PER COMMON SHARE:
Weighted-average Common Shares outstanding during the period	61.6		61.7		61.0
Income from continuing operations	$	2.69	$	2.58	$	1.83
Income (loss) from discontinued operations	0.01		0.03		(0.08		)
Net income	$	2.70	$	2.61	$	1.75
DILUTED EARNINGS PER COMMON SHARE:
Weighted-average Common Shares outstanding during the period	61.6		61.7		61.0
Dilutive potential Common Shares	1.1		0.9		1.1
Weighted-average number of Common Shares outstanding and dilutive potential Common Shares	62.7		62.6		62.1
Income from continuing operations	$	2.64	$	2.55	$	1.80
Income (loss) from discontinued operations	0.01		0.02		(0.09		)
Net income	$	2.65	$	2.57	$	1.71

INCOME TAXES

12 Months Ended

Sep. 30, 2014

INCOME TAXES

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



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Current:
Federal	$	67.0		$	55.0		$	29.2
State	8.6			7.4			5.6
Foreign	3.5			4.4			7.3
Total Current	79.1			66.8			42.1
Deferred:
Federal	10.8			24.0			24.7
State	1.4			1.2			1.4
Foreign	(0.1		)	(0.1		)	(0.4		)
Total Deferred	12.1			25.1			25.7
Provision for income taxes	$	91.2		$	91.9		$	67.8

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



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Domestic	$	231.0	$	236.5	$	163.7
Foreign	25.6		14.8		15.7
Income from continuing operations before income taxes	$	256.6	$	251.3	$	179.4

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



	Year Ended September 30,
	2014		2013		2012
Statutory income tax rate	35.0	%	35.0	%	35.0	%
Effect of foreign operations	1.5		0.8		(0.5	)
State taxes, net of federal benefit	2.7		2.9		3.1
Domestic Production Activities Deduction permanent difference	(2.7	)	(2.1	)	(1.5	)
Effect of other permanent differences	0.2		0.8		2.4
Research and Experimentation and other federal tax credits	(0.8	)	(0.3	)	(0.1	)
Resolution of prior tax contingencies	0.2		0.2		(0.9	)
Other	(0.5	)	(0.7	)	0.3
Effective income tax rate	35.6	%	36.6	%	37.8	%

Included in “Effect of other permanent differences” in the effective tax rate reconciliation table above are nondeductible fines and penalties of $0.0 million, $0.4 million and $4.8 million for the fiscal years ended September 30, 2014, 2013, and 2012 respectively, from the settlement of previously disclosed U.S. EPA and U.S. DOJ investigations. The Company does not expect to incur additional costs related to these investigations.

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



	September 30,
	2014			2013
	(In millions)
DEFERRED TAX ASSETS
Inventories	$	14.7		$	13.7
Accrued liabilities	59.7			59.2
Postretirement benefits	32.4			33.7
Accounts receivable	7.2			7.3
State NOL carryovers	1.3			1.1
Foreign NOL carryovers	48.2			51.6
Foreign tax credit carryovers	4.6			8.6
Interest rate swaps	4.2			6.3
Other	3.1			6.0
Gross deferred tax assets	175.4			187.5
Valuation allowance	(48.3		)	(51.5		)
Total deferred tax assets	127.1			136.0
DEFERRED TAX LIABILITIES
Property, plant and equipment	(59.2		)	(62.3		)
Intangible assets	(106.6		)	(99.5		)
Other	(9.5		)	(3.3		)
Total deferred tax liabilities	(175.3		)	(165.1		)
Net deferred tax liability	$	(48.2	)	$	(29.1	)

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



	September 30,
	2014			2013
	(In millions)
Net current deferred tax assets (classified with prepaid and other assets)	$	72.2		$	67.1
Net non-current deferred tax liabilities (classified with other liabilities)	(120.4		)	(96.2		)
Net deferred tax liability	$	(48.2	)	$	(29.1	)

GAAP requires that a valuation allowance be recorded against a deferred tax asset if it is more likely than not that the tax benefit associated with the asset will not be realized in the future. As shown in the table above, valuation allowances were recorded against $48.3 million and $51.5 million of deferred tax assets as of September 30, 2014, and September 30, 2013, respectively. Most of these valuation allowances relate to certain foreign net operating losses, as explained further below.

The Company has elected to treat certain foreign entities as disregarded entities for U.S. tax purposes, which results in their net income or loss being recognized currently in the Company’s U.S. tax return. As such, the tax benefit of net operating losses available for foreign statutory tax purposes has already been recognized for U.S. purposes. Accordingly, a full valuation allowance is required on the tax benefit of these net operating losses on global consolidation. The foreign net operating losses of these foreign disregarded entities were $183.3 million at September 30, 2014, the majority of which have indefinite carryforward periods. The statutory tax benefit of these net operating loss carryovers, and related full valuation allowances thereon, amounted to $45.5 million and $49.7 million for the fiscal years ended September 30, 2014 and September 30, 2013, respectively.

Foreign net operating losses of certain controlled foreign corporations were $11.0 million as of September 30, 2014, the majority of which have indefinite carryforward periods. Due to a history of losses in these entities, a full valuation allowance has also been placed against the statutory tax benefit associated with these losses amounting to $2.7 million and $1.8 million at September 30, 2014 and September 30, 2013, respectively.

State net operating losses were $17.3 million as of September 30, 2014, with carryforward periods ranging from 5 to 20 years. Any losses not utilized within a specific state’s carryforward period will expire. Tax benefits associated with state tax credits will expire if not utilized and amounted to $0.6 million and $0.5 million at September 30, 2014 and September 30, 2013. No valuation allowance has been placed against these net operating losses and credits as the Company should fully utilize them within their respective carryover periods.

Deferred taxes have not been provided on unremitted earnings of $153.0 million for certain foreign subsidiaries and foreign corporate joint ventures as such earnings have been indefinitely reinvested. These foreign entities held cash and cash equivalents of $59.9 million and $120.4 million at September 30, 2014 and September 30, 2013, respectively. Our current plans do not demonstrate a need to, nor do we have plans to, repatriate the retained earnings from these subsidiaries as the earnings are indefinitely reinvested. In the future, if we determine it is necessary to repatriate these funds, or we sell or liquidate any of these subsidiaries, we may be required to pay associated taxes on the repatriation. We may also be required to withhold foreign taxes depending on the foreign jurisdiction from which the funds are repatriated. The effective rate of tax on such repatriations may materially differ from the federal statutory tax rate and could have a material impact on tax expense in the year of repatriation; however, the Company cannot reasonably estimate the amount of such a tax event.

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

The Company had $11.2 million, $6.7 million and $7.0 million of gross unrecognized tax benefits related to uncertain tax positions at September 30, 2014, 2013 and 2012, respectively. Included in the September 30, 2014, 2013 and 2012 balances were $8.5 million, $6.7 million and $6.9 million, respectively, of unrecognized tax benefits that, if recognized, would have an impact on the effective tax rate.

A reconciliation of the unrecognized tax benefits is as follows:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Balance at beginning of year	$	6.7		$	7.0		$	8.9
Additions for tax positions of the current year	0.2			0.3			1.0
Additions for tax positions of prior years	7.6			4.3			2.9
Reductions for tax positions of prior years	(2.7		)	(3.8		)	(4.1		)
Settlements with tax authorities	—			(0.4		)	(0.5		)
Expiration of statutes of limitation	(0.6		)	(0.7		)	(1.2		)
Balance at end of year	$	11.2		$	6.7		$	7.0

The Company continues to recognize accrued interest and penalties related to unrecognized tax benefits as a component of the provision for income taxes. As of September 30, 2014, 2013 and 2012, respectively, the Company had $1.8 million, $1.8 million and $1.8 million accrued for the payment of interest that, if recognized, would impact the effective tax rate. As of September 30, 2014, 2013 and 2012, respectively, the Company had $0.6 million, $0.7 million and $0.8 million accrued for the payment of penalties that, if recognized, would impact the effective tax rate. For the year ended September 30, 2014, the Company recognized $0.3 million of tax interest and tax penalties in its Consolidated Statement of Operations.

Scotts Miracle-Gro or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. With few exceptions, which are discussed below, the Company is no longer subject to examinations by these tax authorities for fiscal years prior to fiscal 2011. The Company is currently under examination by the Internal Revenue Service and certain foreign and U.S. state and local tax authorities. The U.S. Federal examination is limited to fiscal year 2011. Regarding the foreign jurisdictions, an audit is currently underway in France for fiscal 2010 through fiscal 2012. In regard to the U.S. state and local audits, the tax periods under examinations are limited to fiscal 2009 through fiscal 2012. In addition to these aforementioned audits, certain other tax deficiency notices and refund claims for previous years remain unresolved.

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

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

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

12 Months Ended

Sep. 30, 2014

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 uses foreign currency forward contracts to manage the exchange rate risk associated with intercompany loans with foreign subsidiaries that are denominated in local currencies. At September 30, 2014, the notional amount of outstanding foreign currency forward contracts was $149.0 million, with a negative fair value of $0.1 million. At September 30, 2013, the notional amount of outstanding foreign currency forward contracts was $80.4 million, with a negative fair value of $2.1 million. The unrealized loss on the foreign currency forward contracts approximates the unrealized gain on the intercompany loans recognized by the Company’s lending subsidiaries. The outstanding contracts will mature over fiscal 2015.

Interest Rate Risk Management

The Company enters into interest rate swap agreements to hedge changes in cash flows attributable to interest rate risk on debt instruments. The fair values are reflected in the Company’s Consolidated Balance Sheets. Net amounts to be received or paid under the swap agreements are reflected as adjustments to interest expense. Since the interest rate swap agreements have been designated as hedging instruments, unrealized gains or losses resulting from adjusting these swaps to fair value are recorded as elements of accumulated other comprehensive income (loss) (“AOCI”) within the Consolidated Balance Sheets except for any ineffective portion of the change in fair value, which is immediately recorded in interest expense. 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. On December 20, 2013, in conjunction with entering into the new credit facility, the Company recognized hedge ineffectiveness of $2.0 million which was recorded to interest expense.

At September 30, 2014 and 2013, 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 $1,300.0 million and $1,100.0 million at September 30, 2014 and 2013 respectively. Refer to “NOTE 10. DEBT” for the terms of the swap agreements outstanding at 2014. Included in the AOCI balance at September 30, 2014 was a loss of $6.3 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 has outstanding hedging arrangements 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 AOCI within the Consolidated Balance Sheets. Realized gains or losses remain as a component of AOCI until the related inventory is sold. Upon sale of the underlying inventory, the gain or loss is reclassified to cost of sales. Included in the AOCI balance at September 30, 2014 was an immaterial gain 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.

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 September 30, 2014 was a loss of $0.1 million related to fuel derivatives that is expected to be reclassified to earnings during the next 12 months. The amounts recorded in earnings related to ineffectiveness of derivative hedges for the years ended September, 30, 2014, 2013, and 2012 were not significant.

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



	September 30,
	2014	2013
Commodity
Urea	58,500 tons	49,500 tons
Diesel	5,250,000 gallons	3,528,000 gallons
Gasoline	462,000 gallons	630,000 gallons
Heating Oil	4,494,000 gallons	2,940,000 gallons

Fair Values of Derivative Instruments

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



	Assets / (Liabilities)
		2014			2013
Derivatives Designated As Hedging Instruments	Balance Sheet Location	Fair Value
		(In millions)
Interest rate swap agreements	Other assets	$	4.0		$	3.7
	Other current liabilities	(10.3		)	(8.3		)
	Other liabilities	(5.2		)	(12.1		)
Commodity hedging instruments	Prepaid and other assets	—			0.1
	Other current liabilities	(0.6		)	(2.0		)
Total derivatives designated as hedging instruments		$	(12.1	)	$	(18.6	)

Derivatives Not Designated As Hedging Instruments	Balance Sheet Location
Foreign currency forward contracts	Other current liabilities	$	(0.1	)	$	(2.1	)
Commodity hedging instruments	Other current liabilities	(1.3		)	(0.3		)
Total derivatives not designated as hedging instruments		$	(1.4	)	$	(2.4	)
Total derivatives		$	(13.5	)	$	(21.0	)

The effect of derivative instruments on AOCI and the Consolidated Statements of Operations for the year ended September 30 was as follows:



	Amount of Gain/(Loss) Recognized in AOCI
Derivatives in Cash Flow Hedging Relationships	2014			2013
	(In millions)
Interest rate swap agreements	$	(6.6	)	$	(1.0	)
Commodity hedging instruments	1.7			(2.3		)
Total	$	(4.9	)	$	(3.3	)



	Reclassified From AOCI Into	Amount of Gain/(Loss)
Derivatives in Cash Flow Hedging Relationships	Statement of Operations	2014			2013
		(In millions)
Interest rate swap agreements	Interest expense	$	(10.0	)	$	(8.4	)
Commodity hedging instruments	Cost of sales	0.5			—
Total		$	(9.5	)	$	(8.4	)



		Amount of Gain/(Loss)
Derivatives not Designated As Hedging Instruments	Recognized in Statement of Operations	2014			2013
		(In millions)
Foreign currency forward contracts	Other income, net	$	(0.7	)	$	6.7
Commodity hedging instruments	Cost of sales	(1.0		)	(0.6		)
Total		$	(1.7	)	$	6.1

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 30
-Section 45
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-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: 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
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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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
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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Reference 20: http://www.xbrl.org/2003/role/presentationRef
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+ Details

FAIR VALUE MEASUREMENTS

12 Months Ended

Sep. 30, 2014

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. The fair value of foreign currency forward contracts is determined based on changes in spot rates. 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 Consolidated Balance Sheets, except for amounts 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 September 30, 2014:



	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	$	32.0	$	—		$	—	$	32.0
Derivatives
Interest rate swap agreements	—		4.0			—		4.0
Other	8.9		—			—		8.9
Total	$	40.9	$	4.0		$	—	$	44.9
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(15.5	)	$	—	$	(15.5	)
Foreign currency forward contracts	—		(0.1		)	—		(0.1		)
Commodity hedging instruments	—		(1.9		)	—		(1.9		)
Total	$	—	$	(17.5	)	$	—	$	(17.5	)

The following presents the Company’s non-financial assets and liabilities measured at fair value on a non-recurring basis at September 30, 2014 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)
Ortho^® brands and sub-brands	$	—	$	—	$	92.3	$	33.7

As a result of the Company's impairment review performed in the third quarter of fiscal 2014, the Company recognized an impairment charge for a non-recurring fair value adjustment of $33.7 million within the Global Consumer segment related to the Ortho^® brand.The remaining fair value of the indefinite-lived Ortho^® brand and sub-brands is $92.3 million. The fair value was calculated based upon the evaluation of the historical performance and future growth expectations of the Ortho^® business using a royalty savings methodology similar to that employed when the associated business was acquired with updated estimates of sales, cash flow and profitability.

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2013:



	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	$	83.9	$	—		$	—	$	83.9
Derivatives
Interest rate swap agreements	—		3.7			—		3.7
Commodity hedging instruments	—		0.1			—		0.1
Other	7.0		—			—		7.0
Total	$	90.9	$	3.8		$	—	$	94.7
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(20.4	)	$	—	$	(20.4	)
Foreign currency forward contracts	—		(2.1		)	—		(2.1		)
Commodity hedging instruments	—		(2.3		)	—		(2.3		)
Total	$	—	$	(24.8	)	$	—	$	(24.8	)

The following presents the Company’s non-financial assets and liabilities measured at fair value on a non-recurring basis at September 30, 2013 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
Ortho^® brands and sub-brands	—		—		126.0		11.6

The intangible asset related to the insect repellent technology 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. Also, as a result of the Company's annual impairment review performed in the fourth quarter of fiscal 2013, the Company recognized an impairment charge for a non-recurring fair value adjustment of $11.6 million within the Global Consumer segment related to the Ortho^® brand and certain sub-brands of Ortho^®. Certain finite-lived sub-brands of Ortho^® were determined to be fully impaired. The remaining fair value of the indefinite-lived Ortho^® brand and sub-brands was $126.0 million. The fair value was calculated based upon the evaluation of the historical performance and future growth of the Ortho^® business using a royalty savings methodology similar to that employed when the associated business was acquired with updated estimates of sales, cash flow and profitability.

OPERATING LEASES

12 Months Ended

Sep. 30, 2014

OPERATING LEASES

The Company leases certain property and equipment from third parties under various non-cancelable operating lease agreements. Certain lease agreements contain renewal and purchase options. The lease agreements generally require that the Company pay taxes, insurance and maintenance expenses related to the leased assets. Future minimum lease payments for non-cancelable operating leases at September 30, 2014, were as follows (in millions):



2015	$	46.4
2016	36.2
2017	26.3
2018	20.1
2019	17.1
Thereafter	27.0
Total future minimum lease payments	$	173.1

The Company also leases certain vehicles (primarily cars and light trucks) under agreements that are cancelable after the first year, but typically continue on a month-to-month basis until canceled by the Company. The vehicle leases and certain other non-cancelable operating leases contain residual value guarantees that create a contingent obligation on the part of the Company to compensate the lessor if the leased asset cannot be sold for an amount in excess of a specified minimum value at the conclusion of the lease term. If all such vehicle leases had been canceled as of September 30, 2014, the Company’s residual value guarantee would have approximated $6.4 million.

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



	Amount of Guarantee		Lease Termination Date
	(In millions)
Scotts LawnService^® vehicles	$	0.8	2020
Corporate aircraft	30.9		2016 and 2019

Included within the table above is a residual value guarantee related to a sale and leaseback transaction of a corporate aircraft completed in the fourth quarter of fiscal 2014.

Rent expense for fiscal 2014, fiscal 2013 and fiscal 2012 totaled $71.2 million, $61.9 million and $69.0 million, respectively.

- Definition

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

+ References + Details

COMMITMENTS

12 Months Ended

Sep. 30, 2014

COMMITMENTS

The Company has the following unconditional purchase obligations due during each of the next five fiscal years that have not been recognized on the Consolidated Balance Sheet at September 30, 2014 (in millions):



2015	$	127.1
2016	50.0
2017	19.7
2018	4.8
2019	6.8
Thereafter	0.5
	$	208.9

Purchase obligations primarily represent commitments for materials used in the Company’s manufacturing processes, as well as commitments for warehouse services, grass seed and out-sourced information services. In addition, the Company leases certain property and equipment from third parties under various non-cancelable operating lease agreements. Future minimum lease payments for non-cancelable operating leases not included above are included in “NOTE 16. OPERATING LEASES.”

CONTINGENCIES

12 Months Ended

Sep. 30, 2014

CONTINGENCIES

Management regularly evaluates the Company’s contingencies, including various lawsuits and claims which arise in the normal course of business, product and general liabilities, workers’ compensation, property losses and other liabilities for which the Company is self-insured or retains a high exposure limit. Self-insurance reserves are established based on actuarial loss estimates for specific individual claims plus actuarially estimated amounts for incurred but not reported claims and adverse development factors applied to existing claims. Legal costs incurred in connection with the resolution of claims, lawsuits and other contingencies are expensed as incurred. In the opinion of management, the 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.

Regulatory Matters

At September 30, 2014, $5.4 million was accrued in the “Other liabilities” line in the Consolidated Balance Sheet for environmental actions, the majority of which is for site remediation. The amounts accrued are believed to be adequate to cover such known environmental exposures based on current facts and estimates of likely outcomes. Although it is reasonably possible that the costs to resolve such known environmental exposures will exceed the amounts accrued, any variation from accrued amounts is not expected to be material.

Other

The Company has been named as a defendant in a number of cases alleging injuries that the lawsuits claim resulted from exposure to asbestos-containing products, apparently based on the Company’s historic use of vermiculite in certain of its products. In many of these cases, the complaints are not specific about the plaintiffs’ contacts with the Company or its products. The cases vary, but complaints in these cases generally seek unspecified monetary damages (actual, compensatory, consequential and punitive) from multiple defendants. 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 adverse effect on the Company’s financial condition, results of operations or cash flows.

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 allege, among other things, a purported class action on behalf of all persons and entities in the United States who purchased certain bird food products. The plaintiffs assert hundreds of millions of dollars in monetary damages (actual, compensatory, consequential, punitive, and treble); reimbursement, restitution, and disgorgement for benefits unjustly conferred; injunctive and declaratory relief; pre-judgment and post-judgment interest; and costs and attorneys' fees. The Company disputes the plaintiffs' assertions and intends to vigorously defend the consolidated action. Given the early stages of the action, it is not currently possible to reasonably estimate a probable loss, if any, associated with the action and, accordingly, no reserves have been recorded in the Company's Consolidated Financial Statements with respect to the action. There can be no assurance that this action, whether as a result of an adverse outcome or as a result of significant defense costs, will not have a material adverse 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
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14472-108349

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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+ Details

CONCENTRATIONS OF CREDIT RISK

12 Months Ended

Sep. 30, 2014

CONCENTRATIONS OF CREDIT RISK

The Company maintains cash depository accounts with major financial institutions around the world and invests in high quality, short-term liquid investments. Such investments are made only in investments issued by highly rated institutions. These investments mature within three months and have not historically incurred any losses.

Trade accounts receivable are exposed to a concentration of credit risk with retailers principally located in the United States. The Company's retail customers include home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers and food and drug stores. Concentrations of net sales and accounts receivable by segment in the United States as a percentage of consolidated net sales and accounts receivable at September 30 were as follows:



	Percentage of Net Sales						Percentage of Gross Accounts Receivable at September 30,
	2014		2013		2012		2014		2013
Global Consumer segment	72	%	72	%	72	%	62	%	63	%
Scotts LawnService^® segment	9	%	9	%	9	%	9	%	9	%
Total Concentration in United States	81	%	81	%	81	%	71	%	72	%

The remainder of the Company’s net sales and accounts receivable at September 30, 2014, 2013 and 2012 were generated from customers located outside of the United States, primarily retailers, distributors and nurseries in Europe, Canada and Australia. No concentrations of these customers or individual customers within this group accounted for more than 10% of the Company’s net sales or accounts receivable for any period presented above.

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



	Percentage of Net Sales
	2014		2013		2012
Home Depot	36	%	34	%	33	%
Lowe's	19	%	18	%	18	%
Walmart	13	%	13	%	13	%

Accounts receivable for these three largest customers as a percentage of consolidated accounts receivable were 55% and 56% for September 30, 2014 and 2013, respectively.

OTHER (INCOME) EXPENSE, NET

12 Months Ended

Sep. 30, 2014

OTHER (INCOME) EXPENSE

OTHER INCOME, NET

Other (income) expense consisted of the following:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Royalty income, net	$	(5.6	)	$	(4.7	)	$	(4.9	)
Franchise fees	(0.3		)	(0.3		)	(0.3		)
Foreign currency losses (gains)	1.0			0.4			(0.7		)
(Gain) loss on investment of unconsolidated affiliate	(5.7		)	0.4			—
Other	(4.1		)	(5.8		)	3.1
Total	$	(14.7	)	$	(10.0	)	$	(2.8	)

SEGMENT INFORMATION

12 Months Ended

Sep. 30, 2014

SEGMENT INFORMATION

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

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

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

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

Corporate & Other consists of revenues and expenses associated with the Company’s supply agreements with Israel Chemicals, Ltd. (“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:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Net sales:
Global Consumer	$	2,552.0		$	2,484.7		$	2,483.6
Scotts LawnService^®	263.0			257.8			245.8
Segment total	2,815.0			2,742.5			2,729.4
Corporate & Other	26.3			31.2			41.1
Consolidated	$	2,841.3		$	2,773.7		$	2,770.5
Income from continuing operations before income taxes:
Global Consumer	$	438.8		$	403.7		$	335.9
Scotts LawnService^®	30.2			28.7			27.0
Segment total	469.0			432.4			362.9
Corporate & Other	(90.4		)	(91.2		)	(96.3		)
Intangible asset amortization	(13.0		)	(10.4		)	(10.1		)
Product registration and recall matters	—			—			(8.2		)
Impairment, restructuring and other	(51.0		)	(20.3		)	(7.1		)
Costs related to refinancing	(10.7		)	—			—
Interest expense	(47.3		)	(59.2		)	(61.8		)
Consolidated	$	256.6		$	251.3		$	179.4
Depreciation and amortization:
Global Consumer	$	48.1		$	48.7		$	44.2
Scotts LawnService^®	3.9			4.0			4.1
Corporate & Other	12.4			13.4			14.1
	$	64.4		$	66.1		$	62.4
Capital expenditures:
Global Consumer	$	83.3		$	53.3		$	64.6
Scotts LawnService^®	3.2			3.1			1.9
Corporate & Other	1.1			3.7			2.9
	$	87.6		$	60.1		$	69.4



	September 30,
	2014		2013
	(In millions)
Total assets:
Global Consumer	$	1,690.7	$	1,564.2
Scotts LawnService^®	191.3		189.8
Corporate & Other	176.3		183.2
	$	2,058.3	$	1,937.2

The following table presents net sales by product category for the Global Consumer segment:



	Year Ended September 30,
	2014		2013		2012
Net sales:
Lawn care	34	%	35	%	35	%
Growing media	36		35		33
Controls	15		14		14
Roundup^® Marketing Agreement	5		5		6
Other, primarily gardening and landscape	10		11		12
Segment total product sales	100	%	100	%	100	%

The following table presents net sales and long-lived assets (property, plant and equipment and finite-lived intangibles) by geographic area:



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Net sales:
United States	$	2,328.2	$	2,295.5	$	2,290.7
International	513.1		478.2		479.8
	$	2,841.3	$	2,773.7	$	2,770.5
Long-lived assets:
United States	$	458.8	$	419.9	$	432.0
International	91.1		64.5		70.2
	$	549.9	$	484.4	$	502.2

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

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

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION (UNAUDITED)

12 Months Ended

Sep. 30, 2014

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION (UNAUDITED)

The following is a summary of the unaudited quarterly results of operations.



	First Quarter			Second Quarter		Third Quarter		Fourth Quarter			Full Year
	(In millions, except per share data)
FISCAL 2014
Net sales	$	189.6		$	1,081.0	$	1,116.4	$	454.3		$	2,841.3
Gross profit	33.9			433.8		423.3		140.4			1,031.4
Income (loss) from continuing operations	(65.8		)	125.7		120.7		(15.2		)	165.4
Income (loss) from discontinued operations, net of tax	0.1			—		1.0		(0.3		)	0.8
Net income (loss)	(65.7		)	125.7		121.7		(15.5		)	166.2
Income (loss) attributable to controlling interest	(65.7		)	125.7		121.7		(15.2		)	166.5
Basic income (loss) per common share:
Income (loss) from continuing operations	$	(1.06	)	$	2.03	$	1.97	$	(0.24	)	$	2.69
Income (loss) from discontinued operations, net of tax	—			—		0.02		—			0.01
Basic net income (loss) per common share	$	(1.06	)	$	2.03	$	1.99	$	(0.24	)	$	2.70
Common shares used in basic EPS calculation	62.1			61.9		61.3		61.0			61.6
Diluted income (loss) per common share:
Income (loss) from continuing operations	$	(1.06	)	$	2.00	$	1.93	$	(0.24	)	$	2.64
Income (loss) from discontinued operations, net of tax	—			—		0.02		—			0.01
Diluted net income (loss) per common share	$	(1.06	)	$	2.00	$	1.95	$	(0.24	)	$	2.65
Common shares and dilutive potential Common Shares used in diluted EPS calculation	62.1			62.9		62.4		61.0			62.7
FISCAL 2013
Net sales	$	195.1		$	1,007.9	$	1,137.1	$	433.6		$	2,773.7
Gross profit	30.6			377.2		440.3		130.1			978.2
Income (loss) from continuing operations	(68.2		)	99.1		147.7		(19.2		)	159.4
Income (loss) from discontinued operations, net of tax	0.5			0.9		0.5		(0.2		)	1.7
Net income (loss)	(67.7		)	100.0		148.2		(19.4		)	161.1
Basic income (loss) per common share:
Income (loss) from continuing operations	$	(1.11	)	$	1.61	$	2.39	$	(0.31	)	$	2.58
Income (loss) from discontinued operations	0.01			0.01		0.01		—			0.03
Basic net income (loss) per common share	$	(1.10	)	$	1.62	$	2.40	$	(0.31	)	$	2.61
Common shares used in basic EPS calculation	61.4			61.6		61.7		62.0			61.7
Diluted income (loss) per common share:
Income (loss) from continuing operations	$	(1.11	)	$	1.59	$	2.36	$	(0.31	)	$	2.55
Income (loss) from discontinued operations	0.01			0.01		0.01		—			0.02
Diluted net income (loss) per common share	$	(1.10	)	$	1.60	$	2.37	$	(0.31	)	$	2.57
Common shares and dilutive potential Common Shares used in diluted EPS calculation	61.4			62.4		62.6		62.0			62.6

Common share equivalents, such as share-based awards, are excluded from the diluted loss per common share calculation in periods where there is a loss from continuing operations because the effect of their inclusion would be anti-dilutive. The Company’s business is highly seasonal, with approximately 75% of net sales occurring in the second and third fiscal quarters.

Unusual items during fiscal 2014 consisted of impairment, restructuring and other charges. These items are reflected in the quarterly financial information as follows: first quarter restructuring costs of $0.3 million related to termination benefits; second quarter restructuring costs of $4.1 million related to termination benefits for U.S. and international employees, $2.0 million in additional ongoing monitoring and remediation costs for the Company's turfgrass biotechnology program and $10.7 million in costs related to refinancing; third quarter restructuring costs of $5.5 million related to termination benefits primarily for U.S. employees and impairment charges of $33.7 million related to the Ortho^® brand; fourth quarter restructuring costs of $5.4 million related to termination benefits for U.S. and international employees. In March 2014, the Company completed the sale of its U.S. and Canadian wild bird food business, including intangible assets, certain on-hand inventory and fixed assets, for $4.1 million in cash and an estimated $1.0 million in future earn-out payments. In addition, in the third quarter of fiscal 2014, the Company received $3.1 million for the sale of the remaining wild bird food manufacturing facilities resulting in a gain of $1.2 million.

Unusual items during fiscal 2013 consisted of impairment, restructuring and other charges. These items are reflected in the quarterly financial information as follows: first quarter impairment, restructuring and other charges of $(0.4) million; second quarter impairment, restructuring and other charges of $0.1 million in cost of sales and $0.1 million in SG&A; third quarter impairment, restructuring and other charges of $1.5 million in cost of sales and $7.0 million in SG&A; and fourth quarter impairment, restructuring and other charges of $0.6 million in cost of sales and $11.4 million in SG&A.

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

12 Months Ended

Sep. 30, 2014

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

The 6.625% Senior Notes (the “Senior Notes”) issued by Scotts Miracle-Gro on December 16, 2010 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. On January 15, 2014, the Company redeemed all of its outstanding $200 million aggregate principal amount of the 7.25% Senior Notes which were previously guaranteed by certain of its domestic subsidiaries. The guarantees are “full and unconditional,” as those terms are used in Regulation S-X Rule 3-10, except that a subsidiary’s guarantee will be automatically released in certain customary circumstances, such as (1) upon any sale or other disposition of all or substantially all of the assets of the subsidiary (including by way of merger or consolidation) to any person other than Scotts Miracle-Gro or any “restricted subsidiary” under the applicable indenture; (2) if the subsidiary merges with and into Scotts Miracle-Gro, with Scotts Miracle-Gro surviving such merger; (3) if the subsidiary is designated an “unrestricted subsidiary” in accordance with the applicable indenture or otherwise ceases to be a “restricted subsidiary” (including by way of liquidation or dissolution) in a transaction permitted by such indenture; (4) upon legal or covenant defeasance; (5) upon satisfaction and discharge of the Senior Notes; or (6) if the subsidiary ceases to be a “wholly owned restricted subsidiary” and the subsidiary is not otherwise required to provide a guarantee of the Senior Notes pursuant to the applicable indenture. The following 100% directly or indirectly owned subsidiaries fully and unconditionally guarantee at September 30, 2014 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 LLC; SMG Growing Media, Inc.; Swiss Farms Products, Inc.; SMGM LLC; SLS Franchise Systems, LLC; and The Scotts Company LLC (collectively, the “Guarantors”).

The following information presents Condensed, Consolidating Statements of Operations, Condensed, Consolidating Statements of Comprehensive Income and Condensed, Consolidating Statements of Cash Flows for each of the three years ended September 30, 2014, and Condensed, Consolidating Balance Sheets as of September 30, 2014 and September 30, 2013. 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, return on 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 new 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. Included in the Parent Condensed Consolidating Statements of Cash Flows for fiscal 2014, fiscal 2013, and fiscal 2012, respectively are $422.8 million, $87.8 million, and $92.9 million of dividends paid by the Guarantors and Non-Guarantors to the Parent. Included in the Guarantors Condensed Consolidating Statements of Cash Flows for fiscal 2014 are $1.3 million of dividends paid by the Non-Guarantors to the Guarantors. The dividends paid to the Parent and Guarantors represent return on investments and as such are classified within cash flows from operating activities.

In the Condensed, Consolidating Statements of Cash Flows for fiscal 2013 and fiscal 2012 (which were previously presented in our Annual Report on Form 10-K dated November 30, 2013 and are presented herein), the Company reclassified intercompany dividends received by Parent from Guarantors from “Net Cash (Used In) Provided By Financing Activities” to “Net Cash (Used In) Provided By Operating Activities.” In the Condensed Consolidating Balance Sheet as of September 30, 2013 (which was previously presented in our Annual Report on Form 10-K dated November 20, 2013 and is presented herein), the Company made a correction to properly reflect the Senior Notes and the credit agreement as Parent debt and the Company made related correcting adjustments to Parent intercompany assets and the elimination entries. The Company believes these changes are immaterial.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2014

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,314.0		$	527.3		$	—		$	2,841.3
Cost of sales	—			1,440.5			369.4			—			1,809.9
Gross profit	—			873.5			157.9			—			1,031.4
Operating expenses:
Selling, general and administrative	—			532.8			147.7			—			680.5
Impairment, restructuring and other	—			48.2			2.8			—			51.0
Other income, net	—			(12.6		)	(2.1		)	—			(14.7		)
Income from operations	—			305.1			9.5			—			314.6
Equity income in subsidiaries	(193.2		)	(8.9		)	—			202.1			—
Other non-operating income	(21.3		)	—			(22.2		)	43.5			—
Costs related to refinancing	10.7			—			—			—			10.7
Interest expense	52.5			37.4			0.9			(43.5		)	47.3
Income from continuing operations before income taxes	151.3			276.6			30.8			(202.1		)	256.6
Income tax (benefit) expense from continuing operations	(14.9		)	95.2			10.9			—			91.2
Income from continuing operations	166.2			181.4			19.9			(202.1		)	165.4
Income from discontinued operations, net of tax	—			0.4			0.4			—			0.8
Net income	$	166.2		$	181.8		$	20.3		$	(202.1	)	$	166.2
Net loss attributable to noncontrolling interest	$	0.3		$	0.3		$	—		$	(0.3	)	$	0.3
Net income attributable to controlling interest	$	166.5		$	182.1		$	20.3		$	(202.4	)	$	166.5

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidated Statement of Comprehensive Income

for the twelve months ended September 30, 2014

(In millions)



	Parent			Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
Net income	$	166.2		$	181.8	$	20.3		$	(202.1	)	$	166.2
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(8.2		)	—		(8.2		)	8.2			(8.2		)
Net change in derivatives	4.6			1.3		—			(1.3		)	4.6
Net change in pension and other post retirement benefits	(4.8		)	0.7		(5.5		)	4.8			(4.8		)
Total other comprehensive income (loss)	(8.4		)	2.0		(13.7		)	11.7			(8.4		)
Comprehensive income	$	157.8		$	183.8	$	6.6		$	(190.4	)	$	157.8

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2014

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	388.8		$	254.5		$	21.7		$	(424.1	)	$	240.9
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			3.7			—			—			3.7
Proceeds from sale of business	—			6.6			0.6			—			7.2
Investments in property, plant and equipment	—			(81.0		)	(6.6		)	—			(87.6		)
Proceeds from sale and leaseback transaction	—			35.1			—			—			35.1
Investments in acquired businesses, net of cash acquired	—			(58.9		)	(55.1		)	—			(114.0		)
Net cash used in investing activities	—			(94.5		)	(61.1		)	—			(155.6		)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,596.1			336.7			—			1,932.8
Repayments under revolving and bank lines of credit and term loans	—			(1,184.7		)	(340.6		)	—			(1,525.3		)
Repayment of 7.25% senior notes	(200.0		)	—			—			—			(200.0		)
Financing and issuance fees	(6.1		)	—			—			—			(6.1		)
Dividends paid	(230.8		)	(404.9		)	(19.2		)	424.1			(230.8		)
Purchase of common shares	(120.0		)	—			—			—			(120.0		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Excess tax benefits from share-based payment arrangements	—			5.9			—			—			5.9
Cash received from exercise of stock options	20.0			—			—			—			20.0
Intercompany financing	148.1			(151.1		)	3.0			—			—
Net cash used in financing activities	(388.8		)	(139.5		)	(20.1		)	424.1			(124.3		)
Effect of exchange rate changes on cash	—			—			(1.5		)	—			(1.5		)
Net increase (decrease) in cash and cash equivalents	—			20.5			(61.0		)	—			(40.5		)
Cash and cash equivalents at beginning of year	—			2.6			127.2			—			129.8
Cash and cash equivalents at end of year	$	—		$	23.1		$	66.2		$	—		$	89.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Balance Sheet

As of September 30, 2014

(in millions)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	23.1	$	66.2	$	—		$	89.3
Accounts receivable, net	—		124.6		99.4		—			224.0
Accounts receivable pledged	—		113.7		—		—			113.7
Inventories	—		282.1		103.0		—			385.1
Prepaid and other current assets	—		85.0		37.9		—			122.9
Total current assets	—		628.5		306.5		—			935.0
Property, plant and equipment, net	—		369.5		67.5		—			437.0
Goodwill	—		344.3		6.6		—			350.9
Intangible assets, net	—		256.8		45.9		—			302.7
Other assets	23.8		14.7		28.5		(34.3		)	32.7
Equity investment in subsidiaries	368.3		—		—		(368.3		)	—
Intercompany assets	878.8		—		—		(878.8		)	—
Total assets	$	1,270.9	$	1,613.8	$	455.0	$	(1,281.4	)	$	2,058.3
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	85.8	$	6.1	$	—		$	91.9
Accounts payable	—		134.3		59.0		—			193.3
Other current liabilities	16.7		161.8		81.0		—			259.5
Total current liabilities	16.7		381.9		146.1		—			544.7
Long-term debt	681.8		480.0		12.4		(481.8		)	692.4
Other liabilities	5.1		235.7		47.4		(34.2		)	254.0
Equity investment in subsidiaries	—		106.5		—		(106.5		)	—
Intercompany liabilities	—		303.5		93.5		(397.0		)	—
Total liabilities	703.6		1,507.6		299.4		(1,019.5		)	1,491.1
Total shareholders’ equity - controlling interest	553.8		92.7		155.6		(248.4		)	553.7
Noncontrolling interest	13.5		13.5		—		(13.5		)	13.5
Total equity	$	567.3	$	106.2	$	155.6	$	(261.9	)	$	567.2
Total liabilities and shareholders’ equity	$	1,270.9	$	1,613.8	$	455.0	$	(1,281.4	)	$	2,058.3

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2013

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,280.4		$	493.3		$	—		$	2,773.7
Cost of sales	—			1,446.7			346.6			—			1,793.3
Cost of sales - impairment, restructuring and other	—			—			2.2			—			2.2
Gross profit	—			833.7			144.5			—			978.2
Operating expenses:
Selling, general and administrative	—			515.3			144.3			—			659.6
Impairment, restructuring and other	—			11.2			6.9			—			18.1
Other income, net	—			(6.9		)	(3.1		)	—			(10.0		)
Income (loss) from operations	—			314.1			(3.6		)	—			310.5
Equity income in subsidiaries	(180.9		)	1.3			—			179.6			—
Other non-operating income	(20.4		)	—			—			20.4			—
Interest expense	52.4			25.2			2.0			(20.4		)	59.2
Income (loss) from continuing operations before income taxes	148.9			287.6			(5.6		)	(179.6		)	251.3
Income tax (benefit) expense from continuing operations	(12.2		)	105.8			(1.7		)	—			91.9
Income (loss) from continuing operations	161.1			181.8			(3.9		)	(179.6		)	159.4
Income from discontinued operations, net of tax	—			0.8			0.9			—			1.7
Net income (loss)	$	161.1		$	182.6		$	(3.0	)	$	(179.6	)	$	161.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidated Statement of Comprehensive Income

for the twelve months ended September 30, 2013

(In millions)



	Parent		Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net income (loss)	$	161.1	$	182.6		$	(3.0	)	$	(179.6	)	$	161.1
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—		—			(5.2		)	—			(5.2		)
Net change in derivatives	7.2		(2.1		)	—			—			5.1
Net change in pension and other post retirement benefits	—		10.6			(1.0		)	—			9.6
Total other comprehensive income (loss)	7.2		8.5			(6.2		)	—			9.5
Comprehensive income (loss)	$	168.3	$	191.1		$	(9.2	)	$	(179.6	)	$	170.6

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2013

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	69.8		$	245.9		$	114.1		$	(87.8	)	$	342.0
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.2			3.4			—			3.6
Investments in property, plant and equipment	—			(44.6		)	(15.5		)	—			(60.1		)
Investment in unconsolidated affiliate	—			(4.5		)	—			—			(4.5		)
Investments in acquired businesses, net of cash acquired	—			(3.2		)	—			—			(3.2		)
Net cash used in investing activities	—			(52.1		)	(12.1		)	—			(64.2		)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,130.4			344.4			—			1,474.8
Repayments under revolving and bank lines of credit and term loans	—			(1,078.5		)	(603.6		)	—			(1,682.1		)
Dividends paid	(87.8		)	(87.8		)	—			87.8			(87.8		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Excess tax benefits from share-based payment arrangements	—			2.0			—			—			2.0
Cash received from exercise of stock options	13.3			—			—			—			13.3
Intercompany financing	4.7			(159.1		)	154.4			—			—
Net cash used in financing activities	(69.8		)	(193.8		)	(104.8		)	87.8			(280.6		)
Effect of exchange rate changes on cash	—			—			0.7			—			0.7
Net decrease in cash and cash equivalents	—			—			(2.1		)	—			(2.1		)
Cash and cash equivalents at beginning of year	—			2.6			129.3			—			131.9
Cash and cash equivalents at end of year	$	—		$	2.6		$	127.2		$	—		$	129.8

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Balance Sheet

As of September 30, 2013

(in millions)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	2.6	$	127.2	$	—		$	129.8
Accounts receivable, net	—		119.7		86.9		—			206.6
Accounts Receivable, pledged	—		106.7		—		—			106.7
Inventories	—		247.2		77.7		—			324.9
Prepaid and other current assets	—		76.4		36.6		—			113.0
Total current assets	—		552.6		328.4		—			881.0
Property, plant and equipment, net	—		377.9		44.4		—			422.3
Goodwill	—		314.4		0.7		—			315.1
Intangible assets, net	—		244.8		39.6		—			284.4
Other assets	22.4		19.5		26.5		(34.0		)	34.4
Equity investment in subsidiaries	317.1		—		—		(317.1		)	—
Intercompany assets	871.7		—		—		(871.7		)	—
Total assets	$	1,211.2	$	1,509.2	$	439.6	$	(1,222.8	)	$	1,937.2
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	87.3	$	5.1	$	—		$	92.4
Accounts payable	—		83.9		53.8		—			137.7
Other current liabilities	16.0		183.4		80.3		—			279.7
Total current liabilities	16.0		354.6		139.2		—			509.8
Long-term debt	473.0		67.9		10.2		(73.0		)	478.1
Other liabilities	11.7		213.3		47.8		(34.0		)	238.8
Equity investment in subsidiaries	—		173.3		—		(173.3		)	—
Intercompany liabilities	—		652.1		146.6		(798.7		)	—
Total liabilities	500.7		1,461.2		343.8		(1,079.0		)	1,226.7
Total shareholders’ equity	710.5		48.0		95.8		(143.8		)	710.5
Total liabilities and shareholders’ equity	$	1,211.2	$	1,509.2	$	439.6	$	(1,222.8	)	$	1,937.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2012

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,270.7		$	499.8		$	—		$	2,770.5
Cost of sales	—			1,464.8			348.7			—			1,813.5
Cost of sales — product registration and recall matters	—			0.4			—			—			0.4
Gross profit	—			805.5			151.1			—			956.6
Operating expenses:
Selling, general and administrative	—			550.8			152.5			—			703.3
Impairment, restructuring and other	—			7.9			(0.8		)	—			7.1
Product registration and recall matters	—			7.8			—			—			7.8
Other income, net	—			(1.1		)	(1.7		)	—			(2.8		)
Income from operations	—			240.1			1.1			—			241.2
Equity income in subsidiaries	(126.4		)	1.6			—			124.8			—
Other non-operating income	(24.5		)	—			—			24.5			—
Interest expense	56.5			25.4			4.4			(24.5		)	61.8
Income (loss) from continuing operations before income taxes	94.4			213.1			(3.3		)	(124.8		)	179.4
Income tax (benefit) expense from continuing operations	(12.1		)	80.9			(1.0		)	—			67.8
Income (loss) from continuing operations	106.5			132.2			(2.3		)	(124.8		)	111.6
Income (loss) from discontinued operations, net of tax	—			(5.8		)	0.7			—			(5.1		)
Net income (loss)	$	106.5		$	126.4		$	(1.6	)	$	(124.8	)	$	106.5

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidated Statement of Comprehensive Income

for the twelve months ended September 30, 2012

(In millions)



	Parent		Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net income (loss)	$	106.5	$	126.4		$	(1.6	)	$	(124.8	)	$	106.5
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—		—			2.3			—			2.3
Net change in derivatives	0.1		(1.0		)	—			—			(0.9		)
Net change in pension and other post retirement benefits	—		(1.2		)	(9.5		)	—			(10.7		)
Total other comprehensive income (loss)	0.1		(2.2		)	(7.2		)	—			(9.3		)
Comprehensive income (loss)	$	106.6	$	124.2		$	(8.8	)	$	(124.8	)	$	97.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2012

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	72.9		$	163.6		$	9.8		$	(92.9	)	$	153.4
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.7			—			—			0.7
Investments in property, plant and equipment	—			(61.2		)	(8.2		)	—			(69.4		)
Investment in acquired businesses, net of cash acquired	—			(6.7		)	(0.3		)	—			(7.0		)
Net cash used in investing activities	—			(67.2		)	(8.5		)	—			(75.7		)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			853.4			830.6			—			1,684.0
Repayments under revolving and bank lines of credit and term loans	—			(1,016.2		)	(678.4		)	—			(1,694.6		)
Dividends paid	(75.4		)	(92.9		)	—			92.9			(75.4		)
Purchase of Common Shares	(17.5		)	—			—			—			(17.5		)
Excess tax benefits from share-based payment arrangements	—			6.6			—			—			6.6
Cash received from exercise of stock options	17.6			—			—			—			17.6
Intercompany financing	2.4			151.0			(153.4		)	—			—
Net cash used in financing activities	(72.9		)	(98.1		)	(1.2		)	92.9			(79.3		)
Effect of exchange rate changes on cash	—			—			2.6			—			2.6
Net (decrease) increase in cash and cash equivalents	—			(1.7		)	2.7			—			1.0
Cash and cash equivalents at beginning of year	—			4.3			126.6			—			130.9
Cash and cash equivalents at end of year	$	—		$	2.6		$	129.3		$	—		$	131.9

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2014

Valuation and Qualifying Accounts

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2014



Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Allowance for doubtful accounts	$	9.5	$	—	$	6.6		$	(8.6	)	$	7.5
Income tax valuation allowance	51.5		—		(1.5		)	(1.7		)	48.3

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2013



Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Allowance for doubtful accounts	$	10.5	$	—	$	5.5		$	(6.5	)	$	9.5
Income tax valuation allowance	48.4		—		(4.0		)	7.1			51.5

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2012



Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Allowance for doubtful accounts	$	12.9	$	—	$	19.1		$	(21.5	)	$	10.5
Income tax valuation allowance	44.3		—		(0.6		)	4.7			48.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Nature of Operations

Organization and Basis of Presentation

Use of Estimates

Revenue Recognition

Promotional Allowances

Advertising

Advertising expenses were $143.6 million in fiscal 2014, $142.2 million in fiscal 2013 and $168.9 million in fiscal 2012.

Research and Development

Environmental Costs

Share-Based Compensation Awards

Earnings per Common Share

Cash and Cash Equivalents

Accounts Receivable and Allowances

Inventories

Long-lived Assets

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



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

Internal Use Software

Goodwill and Indefinite-lived Intangible Assets

Insurance and Self-Insurance

Income Taxes

Translation of Foreign Currencies

Derivative Instruments

RECENT ACCOUNTING PRONOUNCEMENTS

Revenue Recognition from Contracts with Customers

Balance Sheet Offsetting

Discontinued Operations Reporting

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Schedule of estimated useful economic lives of Property, Plant and Equipment

Long-lived Assets

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



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

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Sep. 30, 2014

Results of discontinued operations and schedule of the major classes of assets and liabilities

The following table summarizes the results of the wild bird food and Pro Seed businesses as discontinued operations:



	Year Ended September 30,
	2014			2013		2012
	(In millions)
Net sales	$	18.1		$	42.8	$	82.3
Operating costs	17.6			40.4		85.9
Impairment, restructuring and other	—			—		0.6
Gain on sale of assets	(1.2		)	—		—
Other (income) expense, net	—			—		0.3
Income (loss) from discontinued operations before income taxes	1.7			2.4		(4.5		)
Income tax expense from discontinued operations	0.9			0.7		0.6
Income (loss) from discontinued operations, net of tax	$	0.8		$	1.7	$	(5.1	)

- 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 (Tables)

12 Months Ended

Sep. 30, 2014

Details of Impairment, Restructuring and Other Charges

The following table details impairment, restructuring and other charges during fiscal 2014, fiscal 2013 and fiscal 2012:



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Restructuring and other	$	17.3	$	4.4	$	1.8
Property, plant and equipment impairments	—		—		2.1
Goodwill and intangible asset impairments	33.7		15.9		3.2
Total impairment, restructuring and other	$	51.0	$	20.3	$	7.1

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during fiscal 2014, fiscal 2013 and fiscal 2012:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Amounts reserved for restructuring and other at beginning of year	$	11.1		$	10.2		$	29.6
Restructuring and other charges	17.3			9.1			1.8
Restructuring and other in discontinued operations	—			—			0.1
Payments and other	(12.4		)	(8.2		)	(21.3		)
Amounts reserved for restructuring and other at end of year	$	16.0		$	11.1		$	10.2

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Sep. 30, 2014

Rollforward of Carrying Amount of Goodwill by Reportable Segment

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



	Global Consumer			Scotts LawnService^®		Corporate & Other			Total
	(In millions)
Goodwill	$	244.9		$	127.3	$	24.6		$	396.8
Accumulated impairment losses	(62.8		)	—		(24.6		)	(87.4		)
Balance at September 30, 2012	182.1			127.3		—			309.4
Acquisitions, net of purchase price adjustments	1.0			4.7		—			5.7

Goodwill	$	245.9		$	132.0	$	—		$	377.9
Accumulated impairment losses	(62.8		)	—		—			(62.8		)
Balance at September 30, 2013	183.1			132.0		—			315.1
Acquisitions, net of purchase price adjustments	35.8			—		—			35.8

Goodwill	$	281.7		$	132.0	$	—		$	413.7
Accumulated impairment losses	(62.8		)	—		—			(62.8		)
Balance at September 30, 2014	$	218.9		$	132.0	$	—		$	350.9

Schedule of Intangible Assets

The following table presents intangible assets, net:



	September 30, 2014							September 30, 2013
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	(In millions)
Finite-lived intangible assets:
Technology	$	70.3	$	(56.0	)	$	14.3	$	61.8	$	(53.8	)	$	8.0
Customer accounts	74.2		(47.2		)	27.0		81.2		(65.0		)	16.2
Tradenames	69.0		(12.7		)	56.3		47.0		(24.8		)	22.2
Other	99.2		(81.4		)	17.8		103.9		(88.2		)	15.7
Total finite-lived intangible assets, net						115.4							62.1
Indefinite-lived tradenames						187.3							222.3
Total intangible assets, net						$	302.7						$	284.4

Schedule of Future Estimates of Amortization Expense

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



2015	$	12.5
2016	10.8
2017	9.7
2018	8.4
2019	7.0

DETAIL OF CERTAIN FINANCIAL STATEMENT ACCOUNTS (Tables)

12 Months Ended

Sep. 30, 2014

Detail of Certain Financial Statement Accounts

The following is detail of certain financial statement accounts:



	September 30,
	2014		2013
	(In millions)
INVENTORIES:
Finished goods	$	217.5	$	182.6
Work-in-progress	46.2		42.7
Raw materials	121.4		99.6
	$	385.1	$	324.9
PREPAID AND OTHER ASSETS:
Deferred tax asset	$	72.2	$	67.1
Accounts receivable, non-trade	12.7		12.9
Other	38.0		33.0
	$	122.9	$	113.0



	September 30,
	2014			2013
	(In millions)
PROPERTY, PLANT AND EQUIPMENT, NET:
Land and improvements	$	87.1		$	79.6
Buildings	218.8			216.3
Machinery and equipment	536.2			508.7
Furniture and fixtures	40.5			39.7
Software	123.8			116.7
Aircraft	6.7			15.1
Construction in progress	21.1			19.6
	1,034.2			995.7
Less: accumulated depreciation	(597.2		)	(573.4		)
	$	437.0		$	422.3



	September 30,
	2014		2013
	(In millions)
OTHER CURRENT LIABILITIES:
Payroll and other compensation accruals	$	79.0	$	66.6
Advertising and promotional accruals	64.1		103.0
Other	116.4		110.1
	$	259.5	$	279.7
OTHER NON-CURRENT LIABILITIES:
Accrued pension and postretirement liabilities	$	93.8	$	96.5
Deferred tax liabilities	120.4		96.2
Other	39.8		46.1
	$	254.0	$	238.8

Certain Financial Statement Accounts - ACCUMULATED OTHER COMPREHENSIVE LOSS



	September 30,
	2014			2013			2012
	(In millions)
ACCUMULATED OTHER COMPREHENSIVE LOSS:
Unrecognized loss on derivatives, net of tax of $4.3, $7.1 and $10.6	$	(6.9	)	$	(11.5	)	$	(16.6	)
Pension and other postretirement liabilities, net of tax of $38.6, $31.4 and $36.1	(62.4		)	(58.0		)	(67.6		)
Foreign currency translation adjustment	(16.9		)	(8.3		)	(3.1		)
	$	(86.2	)	$	(77.8	)	$	(87.3	)

MARKETING AGREEMENT (Tables)

12 Months Ended

Sep. 30, 2014

Marketing Agreement Table

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



	Year Ended September 30
	2014			2013			2012
	(In millions)
Gross commission	$	85.2		$	81.8		$	81.3
Contribution expenses	(20.0		)	(20.0		)	(20.0		)
Amortization of marketing fee	(0.8		)	(0.8		)	(0.8		)
Net commission income	64.4			61.0			60.5
Reimbursements associated with Marketing Agreement	63.0			62.0			79.6
Total net sales associated with Marketing Agreement	$	127.4		$	123.0		$	140.1

RETIREMENT PLANS (Tables)

12 Months Ended

Sep. 30, 2014

Weighted Average Assumptions Used In Development of Net Periodic Benefit Cost



	U.S. Defined Benefit Pension Plans			International Defined Benefit Pension Plans
	(In millions, except percentage figures)
Other information:
Plan asset allocations:
Target for September 30, 2015:
Equity securities	20		%	46		%
Debt securities	76		%	49		%
Real estate securities	4		%	—		%
Cash and cash equivalents	—		%	3		%
Insurance contracts	—		%	2		%
September 30, 2014:
Equity securities	25		%	52		%
Debt securities	69		%	45		%
Real estate securities	4		%	—		%
Cash and cash equivalents	2		%	1		%
Insurance contracts	—		%	2		%
September 30, 2013:
Equity securities	33		%	47		%
Debt securities	66		%	44		%
Cash and cash equivalents	1		%	—		%
Insurance contracts	—		%	9		%
Expected Company contributions in fiscal 2015	$	0.2		$	7.3
Expected future benefit payments:
2015	$	7.2		$	6.4
2016	7.3			6.6
2017	7.3			6.9
2018	7.3			7.3
2019	7.3			7.6
2020 – 2025	36.0			44.5

Fair Value of The Company's Pension Plan Asset

The following tables set forth the fair value of the Company’s pension plan assets, segregated by level within the fair value hierarchy:



	September 30, 2014
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
	(In millions)
U.S. Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	2.0	$	—	$	—	$	2.0
Mutual funds—real estate	—		3.7		—		3.7
Mutual funds—equities	—		22.2		—		22.2
Mutual funds—fixed income	—		61.9		—		61.9
Total	$	2.0	$	87.8	$	—	$	89.8
International Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	1.7	$	—	$	—	$	1.7
Insurance contracts	—		3.0		—		3.0
Mutual funds—equities	—		87.4		—		87.4
Mutual funds—fixed income	—		74.2		—		74.2
Total	$	1.7	$	164.6	$	—	$	166.3



	September 30, 2013
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
	(In millions)
U.S. Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	1.5	$	—	$	—	$	1.5
Mutual funds—equities	—		27.5		—		27.5
Mutual funds—fixed income	—		55.3		—		55.3
Total	$	1.5	$	82.8	$	—	$	84.3
International Defined Benefit Pension Plan Assets
Cash and cash equivalents	$	1.6	$	—	$	—	$	1.6
Insurance contracts	—		3.3		—		3.3
Mutual funds—equities	—		73.9		—		73.9
Mutual funds—fixed income	—		70.0		—		70.0
Total	$	1.6	$	147.2	$	—	$	148.8

Unobservable Inputs (Level 3)

Defined Benefit Plans

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



	Level 3 Assets Insurance contracts
	(In millions)
Balance, September 30, 2012	$	4.4
Realized gain on plan assets	0.3
Unrealized gain on plan assets	—
Foreign currency translation	—
Purchases, sales, issuances and settlements (net)	(4.7		)
Balance, September 30, 2013	—
Realized gain on plan assets	—
Unrealized gain on plan assets	—
Foreign currency translation	—
Purchases, sales, issuances and settlements (net)	—
Balance, September 30, 2014	$	—

Pension Plans, Defined Benefit

Defined Benefit Plans



	U.S. Defined Benefit Pension Plans						International Defined Benefit Pension Plans
	2014			2013			2014			2013
	(In millions)
Change in projected benefit obligation
Benefit obligation at beginning of year	$	106.7		$	118.8		$	190.7		$	188.0
Service cost	—			—			1.2			1.2
Interest cost	4.5			3.9			8.3			7.8
Actuarial loss (gain)	5.1			(8.8		)	17.7			4.5
Benefits paid	(7.1		)	(7.2		)	(6.5		)	(6.1		)
Curtailment	—			—			—			(0.8		)
Settlement	—			—			—			(4.6		)
Other	—			—			(0.6		)	(1.3		)
Foreign currency translation	—			—			(2.5		)	2.0
Projected benefit obligation at end of year	$	109.2		$	106.7		$	208.3		$	190.7
Accumulated benefit obligation at end of year	$	109.2		$	106.7		$	200.8		$	184.8
Change in plan assets
Fair value of plan assets at beginning of year	$	84.3		$	85.3		$	148.8		$	139.8
Actual return on plan assets	9.2			3.4			16.4			12.1
Employer contribution	3.4			2.8			8.9			8.2
Benefits paid	(7.1		)	(7.2		)	(6.5		)	(6.1		)
Settlement	—			—			—			(4.6		)
Foreign currency translation	—			—			(0.4		)	0.7
Other	—			—			(0.9		)	(1.3		)
Fair value of plan assets at end of year	$	89.8		$	84.3		$	166.3		$	148.8
Underfunded status at end of year	$	(19.4	)	$	(22.4	)	$	(42.0	)	$	(41.9	)
Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	$	109.2		$	106.7		$	208.3		$	190.7
Accumulated benefit obligation	109.2			106.7			200.8			184.8
Fair value of plan assets	89.8			84.3			166.3			148.8
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(0.2	)	$	(0.2	)	$	(1.1	)	$	(1.0	)
Noncurrent liabilities	(19.2		)	(22.2		)	(40.9		)	(40.9		)
Total amount accrued	$	(19.4	)	$	(22.4	)	$	(42.0	)	$	(41.9	)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	34.3		$	36.9		$	64.7		$	56.1
Prior service cost	—			—			0.4			0.4
Total amount recognized	$	34.3		$	36.9		$	65.1		$	56.5



	U.S. Defined Benefit Pension Plans						International Defined Benefit Pension Plans
	2014			2013			2014			2013
	(In millions, except percentage figures)
Total change in other comprehensive loss attributable to:
Pension benefit (loss) gain during the period	$	(1.1	)	$	7.1		$	(10.7	)	$	(0.3	)
Reclassification of pension benefit losses to net income	3.7			4.8			1.4			1.2
Curtailment gain during the period	—			—			—			(1.0		)
Foreign currency translation	—			—			0.7			(0.4		)
Total change in other comprehensive loss	$	2.6		$	11.9		$	(8.6	)	$	(0.5	)
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2015 are as follows:
Actuarial loss	$	3.3					$	1.8
Prior service cost	—						—
Amount to be amortized into net periodic benefit cost	$	3.3					$	1.8
Weighted average assumptions used in development of projected benefit obligation
Discount rate	3.81		%	4.32		%	3.73		%	4.32		%
Rate of compensation increase	n/a			n/a			3.65		%	3.74		%

Components of Net Periodic Benefit Cost



	U.S. Defined Benefit Pension Plans									International Defined Benefit Pension Plans
	2014			2013			2012			2014			2013			2012
	(In millions, except percentage figures)
Components of net periodic benefit cost
Service cost	$	—		$	—		$	—		$	1.2		$	1.2		$	1.1
Interest cost	4.5			3.8			4.6			8.3			7.8			8.6
Expected return on plan assets	(5.2		)	(5.2		)	(5.5		)	(9.4		)	(8.7		)	(8.4		)
Net amortization	3.7			4.8			5.1			1.4			1.2			0.8
Net periodic benefit cost	3.0			3.4			4.2			1.5			1.5			2.1
Curtailment loss (gain)	—			—			0.2			—			(0.5		)	—
Settlement	—			—			—			—			(0.5		)	—
Contractual termination benefits	—			—			—			0.3			—			0.3
Total benefit cost	$	3.0		$	3.4		$	4.4		$	1.8		$	0.5		$	2.4
Weighted average assumptions used in development of net periodic benefit cost
Discount rate	4.32		%	3.39		%	4.29		%	4.32		%	4.45		%	5.46		%
Expected return on plan assets	6.25		%	6.25		%	7.50		%	6.17		%	6.52		%	7.00		%
Rate of compensation increase	n/a			n/a			n/a			3.7		%	3.4		%	3.5		%

ASSOCIATE MEDICAL BENEFITS (Tables) - Postretirement Medical Benefits [Member]

12 Months Ended

Sep. 30, 2014

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

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



	2014			2013
	(In millions, except percentage figures)
Change in Accumulated Plan Benefit Obligation (APBO)
Benefit obligation at beginning of year	$	31.6		$	36.3
Service cost	0.4			0.5
Interest cost	1.4			1.3
Plan participants’ contributions	1.1			1.1
Actuarial gain (loss)	0.7			(4.4		)
Benefits paid (net of federal subsidy of $0.3 and $0.3)	(2.9		)	(3.2		)
Plan changes	0.1			—
Benefit obligation at end of year	$	32.4		$	31.6
Change in plan assets
Fair value of plan assets at beginning of year	$	—		$	—
Employer contribution	2.1			2.4
Plan participants’ contributions	1.1			1.1
Gross benefits paid	(3.2		)	(3.5		)
Fair value of plan assets at end of year	—			—
Unfunded status at end of year	$	(32.4	)	$	(31.6	)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	$	(2.3	)	$	(2.4	)
Noncurrent liabilities	(30.1		)	(29.2		)
Total amount accrued	$	(32.4	)	$	(31.6	)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	$	1.3		$	0.4
Unamortized prior service cost	0.1			—
Total amount recognized	$	1.4		$	0.4
Total change in other comprehensive loss attributable to:
Benefit loss (gain) during the period	$	0.9		$	(4.3	)
Net prior service cost	0.1			—
Net gain amortized during the year	—			(0.2		)
Total change in other comprehensive loss (gain)	$	1.0		$	(4.5	)

Discount rate used in development of APBO	4.08		%	4.54		%

Schedule of Net Benefit Costs [Table Text Block]



	2014			2013			2012
Components of net periodic benefit cost
Service cost	$	0.4		$	0.5		$	0.6
Interest cost	1.4			1.3			1.6
Amortization of actuarial loss	—			0.1			—
Total postretirement benefit cost	$	1.8		$	1.9		$	2.2

Discount rate used in development of net periodic benefit cost	4.54		%	3.66		%	4.66		%

Schedule of Expected Benefit Payments [Table Text Block]

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



	Gross Benefit Payments		Retiree Contributions			Medicare Part D Subsidy			Net Company Payments
	(In millions)
2015	$	4.0	$	(1.3	)	$	(0.3	)	$	2.4
2016	4.2		(1.5		)	(0.4		)	2.3
2017	4.4		(1.8		)	(0.4		)	2.2
2018	4.7		(2.0		)	(0.4		)	2.3
2019	5.1		(2.4		)	(0.5		)	2.2
2020 – 2024	28.8		(15.8		)	(2.8		)	10.2

DEBT (Tables)

12 Months Ended

Sep. 30, 2014

Schedule of Components of Long-Term Debt

The components of long-term debt are as follows:



	September 30,
	2014		2013
	(In millions)
Credit Facilities - Revolving loans	$	481.8	$	73.0
Senior Notes – 7.25%	—		200.0
Senior Notes – 6.625%	200.0		200.0
Master Accounts Receivable Purchase Agreement	84.0		85.3
Other	18.5		12.2
	784.3		570.5
Less current portions	91.9		92.4
Long-term debt	$	692.4	$	478.1

Schedule of Company's Debt Maturities

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



2015	$	91.9
2016	1.5
2017	7.7
2018	0.5
2019	482.3
Thereafter	200.4
	$	784.3

Schedule of Derivative Instruments

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		^(b)	2/16/2010	5/16/2016	3.05	%
100		^(b)	2/21/2012	5/23/2016	2.40	%
150		^(c)	12/20/2011	6/20/2016	2.61	%
50		^(d)	12/6/2012	9/6/2017	2.96	%
200			2/7/2014	11/7/2017	1.28	%
150		^(b)	2/7/2017	5/7/2019	2.12	%
50		^(c)	2/7/2017	5/7/2019	2.25	%
200		^(c)	12/20/2016	6/20/2019	2.12	%


(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.

Schedule of Estimated Fair Values of the Company's Debt Instruments

The estimated fair values of the Company’s debt instruments are as follows:



	Year Ended September 30,
	2014				2013
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
	(In millions)
Revolving loans	$	481.8	$	481.8	$	73.0	$	73.0
Senior Notes – 7.25%	—		—		200.0		209.5
Senior Notes – 6.625%	200.0		212.5		200.0		213.5
Master Accounts Receivable Purchase Agreement	84.0		84.0		85.3		85.3
Other	18.5		18.5		12.2		12.2

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41678-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

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

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

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

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

SHAREHOLDERS' EQUITY (Tables)

12 Months Ended

Sep. 30, 2014

Authorized and Issued Capital Shares

Authorized and issued shares consisted of the following:



	September 30,
	2014	2013
	(In millions)
Preferred shares, no par value:
Authorized	0.2 shares	0.2 shares
Issued	0.0 shares	0.0 shares
Common shares, no par value, $.01 stated value per share
Authorized	100.0 shares	100.0 shares
Issued	68.1 shares	68.1 shares

Share-Based Compensation Awards Granted

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



	Year Ended September 30,
	2014		2013		2012
Employees
Options	—		—		464,061
Restricted stock units	112,315		178,030		107,373
Performance units	161,229		178,321		110,079
Board of Directors
Deferred stock units	38,418		33,253		30,943
Options due to special $2.00 dividend	98,186		—		—
Total share-based awards	311,962		389,604		712,456
Aggregate fair value at grant dates (in millions)	$	17.5	$	17.5	$	17.4

Total Share-Based Compensation

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



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Share-based compensation	$	11.1	$	10.3	$	12.5
Tax benefit recognized	3.9		3.9		4.8

Aggregate Stock Option and SARs Activity

Aggregate stock option and SAR activity consisted of the following for the fiscal year ended September 30, 2014 (options/SARs in millions):



	No. of Options/SARs		WTD. Avg. Exercise Price
Beginning balance	2.7		$	37.60
Granted	0.1		40.89
Exercised	(0.8	)	30.80
Forfeited	—		—
Ending balance	2.0		38.26
Exercisable	1.6		36.70

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

The following summarizes certain information pertaining to stock option and SAR awards outstanding and exercisable at September 30, 2014 (options/SARs in millions):



	Awards Outstanding				Awards Exercisable
Range of Exercise Price	No. of Options/ SARs	WTD. Avg. Remaining Life	WTD. Avg. Exercise Price		No. of Options/ SARS	WTD. Avg. Remaining Life	WTD. Avg. Exercise Price
$20.59 – $28.72	0.3	3.80	$	20.98	0.3	3.80	$	20.98
$29.01 – $37.03	0.8	2.13	35.82		0.8	2.13	35.82
$37.89 – $49.19	0.9	6.10	45.17		0.5	5.35	45.05
	2.0	4.22	$	38.26	1.6	3.54	$	36.70

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

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



	2014
Outstanding	$	33.3
Exercisable	29.8

Schedule of Weighted Average Assumptions for Awards Granted

The weighted average assumptions for awards granted in fiscal 2012 are as follows:



	Year Ended September 30,
		2012
Expected market price volatility		33.2		%
Risk-free interest rates		1.2		%
Expected dividend yield		2.5		%
Expected life of stock options in years		5.96
Estimated weighted-average fair value per stock option		$	11.50

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

Restricted share-based awards

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



	No. of Shares		WTD. Avg. Grant Date Fair Value per Share
Awards outstanding at September 30, 2011	696,906		$	35.22
Granted	138,316		47.53
Vested	(301,132	)	22.25
Forfeited	(36,891	)	45.28
Awards outstanding at September 30, 2012	497,199		45.75
Granted	211,283		44.80
Vested	(251,855	)	40.87
Forfeited	(46,976	)	53.54
Awards outstanding at September 30, 2013	409,651		47.36
Granted	150,733		59.35
Vested	(81,597	)	41.88
Forfeited	(44,895	)	47.43
Awards outstanding at September 30, 2014	433,892		52.55

Performance-Based Award Activity

Performance-based awards

Performance-based award activity was as follows:



	No. of Units		WTD. Avg. Grant Date Fair Value per Unit
Awards outstanding at September 30, 2011	42,300		$	51.73
Granted	114,279		47.63
Vested	—		—
Forfeited	(2,670	)	47.66
Awards outstanding at September 30, 2012	153,909		45.48
Granted	178,321		45.06
Vested	—		—
Forfeited	(70,313	)	46.62
Awards outstanding at September 30, 2013	261,917		46.81
Granted	161,229		59.39
Vested	—		—
Forfeited	(111,897	)	53.24
Awards outstanding at September 30, 2014	311,249		51.21

EARNINGS PER COMMON SHARE (Tables)

12 Months Ended

Sep. 30, 2014

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



	Year Ended September 30,
	2014		2013		2012
	(In millions, except per share data)
Income attributable to controlling interest from continuing operations	$	165.7	$	159.4	$	111.6
Income (loss) from discontinued operations	0.8		1.7		(5.1		)
Net income attributable to controlling interest	$	166.5	$	161.1	$	106.5
BASIC EARNINGS PER COMMON SHARE:
Weighted-average Common Shares outstanding during the period	61.6		61.7		61.0
Income from continuing operations	$	2.69	$	2.58	$	1.83
Income (loss) from discontinued operations	0.01		0.03		(0.08		)
Net income	$	2.70	$	2.61	$	1.75
DILUTED EARNINGS PER COMMON SHARE:
Weighted-average Common Shares outstanding during the period	61.6		61.7		61.0
Dilutive potential Common Shares	1.1		0.9		1.1
Weighted-average number of Common Shares outstanding and dilutive potential Common Shares	62.7		62.6		62.1
Income from continuing operations	$	2.64	$	2.55	$	1.80
Income (loss) from discontinued operations	0.01		0.02		(0.09		)
Net income	$	2.65	$	2.57	$	1.71

INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2014

Provision (Benefit) For Income Taxes Allocated to Continuing Operations

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



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Current:
Federal	$	67.0		$	55.0		$	29.2
State	8.6			7.4			5.6
Foreign	3.5			4.4			7.3
Total Current	79.1			66.8			42.1
Deferred:
Federal	10.8			24.0			24.7
State	1.4			1.2			1.4
Foreign	(0.1		)	(0.1		)	(0.4		)
Total Deferred	12.1			25.1			25.7
Provision for income taxes	$	91.2		$	91.9		$	67.8

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

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



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Domestic	$	231.0	$	236.5	$	163.7
Foreign	25.6		14.8		15.7
Income from continuing operations before income taxes	$	256.6	$	251.3	$	179.4

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

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



	Year Ended September 30,
	2014		2013		2012
Statutory income tax rate	35.0	%	35.0	%	35.0	%
Effect of foreign operations	1.5		0.8		(0.5	)
State taxes, net of federal benefit	2.7		2.9		3.1
Domestic Production Activities Deduction permanent difference	(2.7	)	(2.1	)	(1.5	)
Effect of other permanent differences	0.2		0.8		2.4
Research and Experimentation and other federal tax credits	(0.8	)	(0.3	)	(0.1	)
Resolution of prior tax contingencies	0.2		0.2		(0.9	)
Other	(0.5	)	(0.7	)	0.3
Effective income tax rate	35.6	%	36.6	%	37.8	%

Components of Deferred Income Tax Assets and Liabilities

The components of the deferred income tax assets and liabilities were as follows:



	September 30,
	2014			2013
	(In millions)
DEFERRED TAX ASSETS
Inventories	$	14.7		$	13.7
Accrued liabilities	59.7			59.2
Postretirement benefits	32.4			33.7
Accounts receivable	7.2			7.3
State NOL carryovers	1.3			1.1
Foreign NOL carryovers	48.2			51.6
Foreign tax credit carryovers	4.6			8.6
Interest rate swaps	4.2			6.3
Other	3.1			6.0
Gross deferred tax assets	175.4			187.5
Valuation allowance	(48.3		)	(51.5		)
Total deferred tax assets	127.1			136.0
DEFERRED TAX LIABILITIES
Property, plant and equipment	(59.2		)	(62.3		)
Intangible assets	(106.6		)	(99.5		)
Other	(9.5		)	(3.3		)
Total deferred tax liabilities	(175.3		)	(165.1		)
Net deferred tax liability	$	(48.2	)	$	(29.1	)

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

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



	September 30,
	2014			2013
	(In millions)
Net current deferred tax assets (classified with prepaid and other assets)	$	72.2		$	67.1
Net non-current deferred tax liabilities (classified with other liabilities)	(120.4		)	(96.2		)
Net deferred tax liability	$	(48.2	)	$	(29.1	)

Reconciliation of the Unrecognized Tax Benefits

A reconciliation of the unrecognized tax benefits is as follows:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Balance at beginning of year	$	6.7		$	7.0		$	8.9
Additions for tax positions of the current year	0.2			0.3			1.0
Additions for tax positions of prior years	7.6			4.3			2.9
Reductions for tax positions of prior years	(2.7		)	(3.8		)	(4.1		)
Settlements with tax authorities	—			(0.4		)	(0.5		)
Expiration of statutes of limitation	(0.6		)	(0.7		)	(1.2		)
Balance at end of year	$	11.2		$	6.7		$	7.0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

12 Months Ended

Sep. 30, 2014

Outstanding Commodity Contracts that Hedge Forecasted Purchases

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



	September 30,
	2014	2013
Commodity
Urea	58,500 tons	49,500 tons
Diesel	5,250,000 gallons	3,528,000 gallons
Gasoline	462,000 gallons	630,000 gallons
Heating Oil	4,494,000 gallons	2,940,000 gallons

Fair Values of the Company's Derivative Instruments

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



	Assets / (Liabilities)
		2014			2013
Derivatives Designated As Hedging Instruments	Balance Sheet Location	Fair Value
		(In millions)
Interest rate swap agreements	Other assets	$	4.0		$	3.7
	Other current liabilities	(10.3		)	(8.3		)
	Other liabilities	(5.2		)	(12.1		)
Commodity hedging instruments	Prepaid and other assets	—			0.1
	Other current liabilities	(0.6		)	(2.0		)
Total derivatives designated as hedging instruments		$	(12.1	)	$	(18.6	)

Derivatives Not Designated As Hedging Instruments	Balance Sheet Location
Foreign currency forward contracts	Other current liabilities	$	(0.1	)	$	(2.1	)
Commodity hedging instruments	Other current liabilities	(1.3		)	(0.3		)
Total derivatives not designated as hedging instruments		$	(1.4	)	$	(2.4	)
Total derivatives		$	(13.5	)	$	(21.0	)

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

The effect of derivative instruments on AOCI and the Consolidated Statements of Operations for the year ended September 30 was as follows:



	Amount of Gain/(Loss) Recognized in AOCI
Derivatives in Cash Flow Hedging Relationships	2014			2013
	(In millions)
Interest rate swap agreements	$	(6.6	)	$	(1.0	)
Commodity hedging instruments	1.7			(2.3		)
Total	$	(4.9	)	$	(3.3	)



	Reclassified From AOCI Into	Amount of Gain/(Loss)
Derivatives in Cash Flow Hedging Relationships	Statement of Operations	2014			2013
		(In millions)
Interest rate swap agreements	Interest expense	$	(10.0	)	$	(8.4	)
Commodity hedging instruments	Cost of sales	0.5			—
Total		$	(9.5	)	$	(8.4	)



		Amount of Gain/(Loss)
Derivatives not Designated As Hedging Instruments	Recognized in Statement of Operations	2014			2013
		(In millions)
Foreign currency forward contracts	Other income, net	$	(0.7	)	$	6.7
Commodity hedging instruments	Cost of sales	(1.0		)	(0.6		)
Total		$	(1.7	)	$	6.1

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Sep. 30, 2014

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2014:



	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	$	32.0	$	—		$	—	$	32.0
Derivatives
Interest rate swap agreements	—		4.0			—		4.0
Other	8.9		—			—		8.9
Total	$	40.9	$	4.0		$	—	$	44.9
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(15.5	)	$	—	$	(15.5	)
Foreign currency forward contracts	—		(0.1		)	—		(0.1		)
Commodity hedging instruments	—		(1.9		)	—		(1.9		)
Total	$	—	$	(17.5	)	$	—	$	(17.5	)



	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total Losses
	(In millions)
Ortho^® brands and sub-brands	$	—	$	—	$	92.3	$	33.7

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2013:



	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	$	83.9	$	—		$	—	$	83.9
Derivatives
Interest rate swap agreements	—		3.7			—		3.7
Commodity hedging instruments	—		0.1			—		0.1
Other	7.0		—			—		7.0
Total	$	90.9	$	3.8		$	—	$	94.7
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(20.4	)	$	—	$	(20.4	)
Foreign currency forward contracts	—		(2.1		)	—		(2.1		)
Commodity hedging instruments	—		(2.3		)	—		(2.3		)
Total	$	—	$	(24.8	)	$	—	$	(24.8	)



	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
Ortho^® brands and sub-brands	—		—		126.0		11.6

OPERATING LEASES (Tables)

12 Months Ended

Sep. 30, 2014

Future Minimum Lease Payments for Operating Leases

Future minimum lease payments for non-cancelable operating leases at September 30, 2014, were as follows (in millions):



2015	$	46.4
2016	36.2
2017	26.3
2018	20.1
2019	17.1
Thereafter	27.0
Total future minimum lease payments	$	173.1

Other Residual Value Guarantee Amounts

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



	Amount of Guarantee		Lease Termination Date
	(In millions)
Scotts LawnService^® vehicles	$	0.8	2020
Corporate aircraft	30.9		2016 and 2019

COMMITMENTS (Tables)

12 Months Ended

Sep. 30, 2014

Unconditional Purchase Obligations That Have Not Been Recognized



2015	$	127.1
2016	50.0
2017	19.7
2018	4.8
2019	6.8
Thereafter	0.5
	$	208.9

CONCENTRATIONS OF CREDIT RISK (Tables)

12 Months Ended

Sep. 30, 2014

Concentrations of Accounts Receivable Credit Risk

Concentrations of net sales and accounts receivable by segment in the United States as a percentage of consolidated net sales and accounts receivable at September 30 were as follows:



	Percentage of Net Sales						Percentage of Gross Accounts Receivable at September 30,
	2014		2013		2012		2014		2013
Global Consumer segment	72	%	72	%	72	%	62	%	63	%
Scotts LawnService^® segment	9	%	9	%	9	%	9	%	9	%
Total Concentration in United States	81	%	81	%	81	%	71	%	72	%

Percentages of Three Largest Customers Consolidated Net Sales

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



	Percentage of Net Sales
	2014		2013		2012
Home Depot	36	%	34	%	33	%
Lowe's	19	%	18	%	18	%
Walmart	13	%	13	%	13	%

OTHER (INCOME) EXPENSE, NET (Tables)

12 Months Ended

Sep. 30, 2014

Other (Income) Expense

Other (income) expense consisted of the following:



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Royalty income, net	$	(5.6	)	$	(4.7	)	$	(4.9	)
Franchise fees	(0.3		)	(0.3		)	(0.3		)
Foreign currency losses (gains)	1.0			0.4			(0.7		)
(Gain) loss on investment of unconsolidated affiliate	(5.7		)	0.4			—
Other	(4.1		)	(5.8		)	3.1
Total	$	(14.7	)	$	(10.0	)	$	(2.8	)

SEGMENT INFORMATION (Tables)

12 Months Ended

Sep. 30, 2014

Segment Financial Information

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



	Year Ended September 30,
	2014			2013			2012
	(In millions)
Net sales:
Global Consumer	$	2,552.0		$	2,484.7		$	2,483.6
Scotts LawnService^®	263.0			257.8			245.8
Segment total	2,815.0			2,742.5			2,729.4
Corporate & Other	26.3			31.2			41.1
Consolidated	$	2,841.3		$	2,773.7		$	2,770.5
Income from continuing operations before income taxes:
Global Consumer	$	438.8		$	403.7		$	335.9
Scotts LawnService^®	30.2			28.7			27.0
Segment total	469.0			432.4			362.9
Corporate & Other	(90.4		)	(91.2		)	(96.3		)
Intangible asset amortization	(13.0		)	(10.4		)	(10.1		)
Product registration and recall matters	—			—			(8.2		)
Impairment, restructuring and other	(51.0		)	(20.3		)	(7.1		)
Costs related to refinancing	(10.7		)	—			—
Interest expense	(47.3		)	(59.2		)	(61.8		)
Consolidated	$	256.6		$	251.3		$	179.4
Depreciation and amortization:
Global Consumer	$	48.1		$	48.7		$	44.2
Scotts LawnService^®	3.9			4.0			4.1
Corporate & Other	12.4			13.4			14.1
	$	64.4		$	66.1		$	62.4
Capital expenditures:
Global Consumer	$	83.3		$	53.3		$	64.6
Scotts LawnService^®	3.2			3.1			1.9
Corporate & Other	1.1			3.7			2.9
	$	87.6		$	60.1		$	69.4



	September 30,
	2014		2013
	(In millions)
Total assets:
Global Consumer	$	1,690.7	$	1,564.2
Scotts LawnService^®	191.3		189.8
Corporate & Other	176.3		183.2
	$	2,058.3	$	1,937.2

Net sales by product category

The following table presents net sales by product category for the Global Consumer segment:



	Year Ended September 30,
	2014		2013		2012
Net sales:
Lawn care	34	%	35	%	35	%
Growing media	36		35		33
Controls	15		14		14
Roundup^® Marketing Agreement	5		5		6
Other, primarily gardening and landscape	10		11		12
Segment total product sales	100	%	100	%	100	%

Net Sales and Long-lived Assets by Geographic Area

The following table presents net sales and long-lived assets (property, plant and equipment and finite-lived intangibles) by geographic area:



	Year Ended September 30,
	2014		2013		2012
	(In millions)
Net sales:
United States	$	2,328.2	$	2,295.5	$	2,290.7
International	513.1		478.2		479.8
	$	2,841.3	$	2,773.7	$	2,770.5
Long-lived assets:
United States	$	458.8	$	419.9	$	432.0
International	91.1		64.5		70.2
	$	549.9	$	484.4	$	502.2

QUARTERLY CONSOLIDATED FINANCIAL INFORMATION (UNAUDITED) (Tables)

12 Months Ended

Sep. 30, 2014

Summary of the Unaudited Quarterly Results of Operations

The following is a summary of the unaudited quarterly results of operations.



	First Quarter			Second Quarter		Third Quarter		Fourth Quarter			Full Year
	(In millions, except per share data)
FISCAL 2014
Net sales	$	189.6		$	1,081.0	$	1,116.4	$	454.3		$	2,841.3
Gross profit	33.9			433.8		423.3		140.4			1,031.4
Income (loss) from continuing operations	(65.8		)	125.7		120.7		(15.2		)	165.4
Income (loss) from discontinued operations, net of tax	0.1			—		1.0		(0.3		)	0.8
Net income (loss)	(65.7		)	125.7		121.7		(15.5		)	166.2
Income (loss) attributable to controlling interest	(65.7		)	125.7		121.7		(15.2		)	166.5
Basic income (loss) per common share:
Income (loss) from continuing operations	$	(1.06	)	$	2.03	$	1.97	$	(0.24	)	$	2.69
Income (loss) from discontinued operations, net of tax	—			—		0.02		—			0.01
Basic net income (loss) per common share	$	(1.06	)	$	2.03	$	1.99	$	(0.24	)	$	2.70
Common shares used in basic EPS calculation	62.1			61.9		61.3		61.0			61.6
Diluted income (loss) per common share:
Income (loss) from continuing operations	$	(1.06	)	$	2.00	$	1.93	$	(0.24	)	$	2.64
Income (loss) from discontinued operations, net of tax	—			—		0.02		—			0.01
Diluted net income (loss) per common share	$	(1.06	)	$	2.00	$	1.95	$	(0.24	)	$	2.65
Common shares and dilutive potential Common Shares used in diluted EPS calculation	62.1			62.9		62.4		61.0			62.7
FISCAL 2013
Net sales	$	195.1		$	1,007.9	$	1,137.1	$	433.6		$	2,773.7
Gross profit	30.6			377.2		440.3		130.1			978.2
Income (loss) from continuing operations	(68.2		)	99.1		147.7		(19.2		)	159.4
Income (loss) from discontinued operations, net of tax	0.5			0.9		0.5		(0.2		)	1.7
Net income (loss)	(67.7		)	100.0		148.2		(19.4		)	161.1
Basic income (loss) per common share:
Income (loss) from continuing operations	$	(1.11	)	$	1.61	$	2.39	$	(0.31	)	$	2.58
Income (loss) from discontinued operations	0.01			0.01		0.01		—			0.03
Basic net income (loss) per common share	$	(1.10	)	$	1.62	$	2.40	$	(0.31	)	$	2.61
Common shares used in basic EPS calculation	61.4			61.6		61.7		62.0			61.7
Diluted income (loss) per common share:
Income (loss) from continuing operations	$	(1.11	)	$	1.59	$	2.36	$	(0.31	)	$	2.55
Income (loss) from discontinued operations	0.01			0.01		0.01		—			0.02
Diluted net income (loss) per common share	$	(1.10	)	$	1.60	$	2.37	$	(0.31	)	$	2.57
Common shares and dilutive potential Common Shares used in diluted EPS calculation	61.4			62.4		62.6		62.0			62.6

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

12 Months Ended

Sep. 30, 2014

Condensed Consolidating Statement of Operations

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2012

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,270.7		$	499.8		$	—		$	2,770.5
Cost of sales	—			1,464.8			348.7			—			1,813.5
Cost of sales — product registration and recall matters	—			0.4			—			—			0.4
Gross profit	—			805.5			151.1			—			956.6
Operating expenses:
Selling, general and administrative	—			550.8			152.5			—			703.3
Impairment, restructuring and other	—			7.9			(0.8		)	—			7.1
Product registration and recall matters	—			7.8			—			—			7.8
Other income, net	—			(1.1		)	(1.7		)	—			(2.8		)
Income from operations	—			240.1			1.1			—			241.2
Equity income in subsidiaries	(126.4		)	1.6			—			124.8			—
Other non-operating income	(24.5		)	—			—			24.5			—
Interest expense	56.5			25.4			4.4			(24.5		)	61.8
Income (loss) from continuing operations before income taxes	94.4			213.1			(3.3		)	(124.8		)	179.4
Income tax (benefit) expense from continuing operations	(12.1		)	80.9			(1.0		)	—			67.8
Income (loss) from continuing operations	106.5			132.2			(2.3		)	(124.8		)	111.6
Income (loss) from discontinued operations, net of tax	—			(5.8		)	0.7			—			(5.1		)
Net income (loss)	$	106.5		$	126.4		$	(1.6	)	$	(124.8	)	$	106.5

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2014

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,314.0		$	527.3		$	—		$	2,841.3
Cost of sales	—			1,440.5			369.4			—			1,809.9
Gross profit	—			873.5			157.9			—			1,031.4
Operating expenses:
Selling, general and administrative	—			532.8			147.7			—			680.5
Impairment, restructuring and other	—			48.2			2.8			—			51.0
Other income, net	—			(12.6		)	(2.1		)	—			(14.7		)
Income from operations	—			305.1			9.5			—			314.6
Equity income in subsidiaries	(193.2		)	(8.9		)	—			202.1			—
Other non-operating income	(21.3		)	—			(22.2		)	43.5			—
Costs related to refinancing	10.7			—			—			—			10.7
Interest expense	52.5			37.4			0.9			(43.5		)	47.3
Income from continuing operations before income taxes	151.3			276.6			30.8			(202.1		)	256.6
Income tax (benefit) expense from continuing operations	(14.9		)	95.2			10.9			—			91.2
Income from continuing operations	166.2			181.4			19.9			(202.1		)	165.4
Income from discontinued operations, net of tax	—			0.4			0.4			—			0.8
Net income	$	166.2		$	181.8		$	20.3		$	(202.1	)	$	166.2
Net loss attributable to noncontrolling interest	$	0.3		$	0.3		$	—		$	(0.3	)	$	0.3
Net income attributable to controlling interest	$	166.5		$	182.1		$	20.3		$	(202.4	)	$	166.5

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Operations

for the fiscal year ended September 30, 2013

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net sales	$	—		$	2,280.4		$	493.3		$	—		$	2,773.7
Cost of sales	—			1,446.7			346.6			—			1,793.3
Cost of sales - impairment, restructuring and other	—			—			2.2			—			2.2
Gross profit	—			833.7			144.5			—			978.2
Operating expenses:
Selling, general and administrative	—			515.3			144.3			—			659.6
Impairment, restructuring and other	—			11.2			6.9			—			18.1
Other income, net	—			(6.9		)	(3.1		)	—			(10.0		)
Income (loss) from operations	—			314.1			(3.6		)	—			310.5
Equity income in subsidiaries	(180.9		)	1.3			—			179.6			—
Other non-operating income	(20.4		)	—			—			20.4			—
Interest expense	52.4			25.2			2.0			(20.4		)	59.2
Income (loss) from continuing operations before income taxes	148.9			287.6			(5.6		)	(179.6		)	251.3
Income tax (benefit) expense from continuing operations	(12.2		)	105.8			(1.7		)	—			91.9
Income (loss) from continuing operations	161.1			181.8			(3.9		)	(179.6		)	159.4
Income from discontinued operations, net of tax	—			0.8			0.9			—			1.7
Net income (loss)	$	161.1		$	182.6		$	(3.0	)	$	(179.6	)	$	161.1

Condensed Consolidating Statement of Comprehensive Income

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidated Statement of Comprehensive Income

for the twelve months ended September 30, 2013

(In millions)



	Parent		Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net income (loss)	$	161.1	$	182.6		$	(3.0	)	$	(179.6	)	$	161.1
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—		—			(5.2		)	—			(5.2		)
Net change in derivatives	7.2		(2.1		)	—			—			5.1
Net change in pension and other post retirement benefits	—		10.6			(1.0		)	—			9.6
Total other comprehensive income (loss)	7.2		8.5			(6.2		)	—			9.5
Comprehensive income (loss)	$	168.3	$	191.1		$	(9.2	)	$	(179.6	)	$	170.6

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidated Statement of Comprehensive Income

for the twelve months ended September 30, 2012

(In millions)



	Parent		Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
Net income (loss)	$	106.5	$	126.4		$	(1.6	)	$	(124.8	)	$	106.5
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—		—			2.3			—			2.3
Net change in derivatives	0.1		(1.0		)	—			—			(0.9		)
Net change in pension and other post retirement benefits	—		(1.2		)	(9.5		)	—			(10.7		)
Total other comprehensive income (loss)	0.1		(2.2		)	(7.2		)	—			(9.3		)
Comprehensive income (loss)	$	106.6	$	124.2		$	(8.8	)	$	(124.8	)	$	97.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidated Statement of Comprehensive Income

for the twelve months ended September 30, 2014

(In millions)



	Parent			Subsidiary Guarantors		Non- Guarantors			Eliminations			Consolidated
Net income	$	166.2		$	181.8	$	20.3		$	(202.1	)	$	166.2
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(8.2		)	—		(8.2		)	8.2			(8.2		)
Net change in derivatives	4.6			1.3		—			(1.3		)	4.6
Net change in pension and other post retirement benefits	(4.8		)	0.7		(5.5		)	4.8			(4.8		)
Total other comprehensive income (loss)	(8.4		)	2.0		(13.7		)	11.7			(8.4		)
Comprehensive income	$	157.8		$	183.8	$	6.6		$	(190.4	)	$	157.8

Condensed Consolidating Statement of Cash Flows

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2013

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	69.8		$	245.9		$	114.1		$	(87.8	)	$	342.0
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.2			3.4			—			3.6
Investments in property, plant and equipment	—			(44.6		)	(15.5		)	—			(60.1		)
Investment in unconsolidated affiliate	—			(4.5		)	—			—			(4.5		)
Investments in acquired businesses, net of cash acquired	—			(3.2		)	—			—			(3.2		)
Net cash used in investing activities	—			(52.1		)	(12.1		)	—			(64.2		)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,130.4			344.4			—			1,474.8
Repayments under revolving and bank lines of credit and term loans	—			(1,078.5		)	(603.6		)	—			(1,682.1		)
Dividends paid	(87.8		)	(87.8		)	—			87.8			(87.8		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Excess tax benefits from share-based payment arrangements	—			2.0			—			—			2.0
Cash received from exercise of stock options	13.3			—			—			—			13.3
Intercompany financing	4.7			(159.1		)	154.4			—			—
Net cash used in financing activities	(69.8		)	(193.8		)	(104.8		)	87.8			(280.6		)
Effect of exchange rate changes on cash	—			—			0.7			—			0.7
Net decrease in cash and cash equivalents	—			—			(2.1		)	—			(2.1		)
Cash and cash equivalents at beginning of year	—			2.6			129.3			—			131.9
Cash and cash equivalents at end of year	$	—		$	2.6		$	127.2		$	—		$	129.8

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2012

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	72.9		$	163.6		$	9.8		$	(92.9	)	$	153.4
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			0.7			—			—			0.7
Investments in property, plant and equipment	—			(61.2		)	(8.2		)	—			(69.4		)
Investment in acquired businesses, net of cash acquired	—			(6.7		)	(0.3		)	—			(7.0		)
Net cash used in investing activities	—			(67.2		)	(8.5		)	—			(75.7		)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			853.4			830.6			—			1,684.0
Repayments under revolving and bank lines of credit and term loans	—			(1,016.2		)	(678.4		)	—			(1,694.6		)
Dividends paid	(75.4		)	(92.9		)	—			92.9			(75.4		)
Purchase of Common Shares	(17.5		)	—			—			—			(17.5		)
Excess tax benefits from share-based payment arrangements	—			6.6			—			—			6.6
Cash received from exercise of stock options	17.6			—			—			—			17.6
Intercompany financing	2.4			151.0			(153.4		)	—			—
Net cash used in financing activities	(72.9		)	(98.1		)	(1.2		)	92.9			(79.3		)
Effect of exchange rate changes on cash	—			—			2.6			—			2.6
Net (decrease) increase in cash and cash equivalents	—			(1.7		)	2.7			—			1.0
Cash and cash equivalents at beginning of year	—			4.3			126.6			—			130.9
Cash and cash equivalents at end of year	$	—		$	2.6		$	129.3		$	—		$	131.9

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Statement of Cash Flows

for the fiscal year ended September 30, 2014

(in millions)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES	$	388.8		$	254.5		$	21.7		$	(424.1	)	$	240.9
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			3.7			—			—			3.7
Proceeds from sale of business	—			6.6			0.6			—			7.2
Investments in property, plant and equipment	—			(81.0		)	(6.6		)	—			(87.6		)
Proceeds from sale and leaseback transaction	—			35.1			—			—			35.1
Investments in acquired businesses, net of cash acquired	—			(58.9		)	(55.1		)	—			(114.0		)
Net cash used in investing activities	—			(94.5		)	(61.1		)	—			(155.6		)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,596.1			336.7			—			1,932.8
Repayments under revolving and bank lines of credit and term loans	—			(1,184.7		)	(340.6		)	—			(1,525.3		)
Repayment of 7.25% senior notes	(200.0		)	—			—			—			(200.0		)
Financing and issuance fees	(6.1		)	—			—			—			(6.1		)
Dividends paid	(230.8		)	(404.9		)	(19.2		)	424.1			(230.8		)
Purchase of common shares	(120.0		)	—			—			—			(120.0		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Excess tax benefits from share-based payment arrangements	—			5.9			—			—			5.9
Cash received from exercise of stock options	20.0			—			—			—			20.0
Intercompany financing	148.1			(151.1		)	3.0			—			—
Net cash used in financing activities	(388.8		)	(139.5		)	(20.1		)	424.1			(124.3		)
Effect of exchange rate changes on cash	—			—			(1.5		)	—			(1.5		)
Net increase (decrease) in cash and cash equivalents	—			20.5			(61.0		)	—			(40.5		)
Cash and cash equivalents at beginning of year	—			2.6			127.2			—			129.8
Cash and cash equivalents at end of year	$	—		$	23.1		$	66.2		$	—		$	89.3

Condensed Consolidating Balance Sheet

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Balance Sheet

As of September 30, 2013

(in millions)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	2.6	$	127.2	$	—		$	129.8
Accounts receivable, net	—		119.7		86.9		—			206.6
Accounts Receivable, pledged	—		106.7		—		—			106.7
Inventories	—		247.2		77.7		—			324.9
Prepaid and other current assets	—		76.4		36.6		—			113.0
Total current assets	—		552.6		328.4		—			881.0
Property, plant and equipment, net	—		377.9		44.4		—			422.3
Goodwill	—		314.4		0.7		—			315.1
Intangible assets, net	—		244.8		39.6		—			284.4
Other assets	22.4		19.5		26.5		(34.0		)	34.4
Equity investment in subsidiaries	317.1		—		—		(317.1		)	—
Intercompany assets	871.7		—		—		(871.7		)	—
Total assets	$	1,211.2	$	1,509.2	$	439.6	$	(1,222.8	)	$	1,937.2
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	87.3	$	5.1	$	—		$	92.4
Accounts payable	—		83.9		53.8		—			137.7
Other current liabilities	16.0		183.4		80.3		—			279.7
Total current liabilities	16.0		354.6		139.2		—			509.8
Long-term debt	473.0		67.9		10.2		(73.0		)	478.1
Other liabilities	11.7		213.3		47.8		(34.0		)	238.8
Equity investment in subsidiaries	—		173.3		—		(173.3		)	—
Intercompany liabilities	—		652.1		146.6		(798.7		)	—
Total liabilities	500.7		1,461.2		343.8		(1,079.0		)	1,226.7
Total shareholders’ equity	710.5		48.0		95.8		(143.8		)	710.5
Total liabilities and shareholders’ equity	$	1,211.2	$	1,509.2	$	439.6	$	(1,222.8	)	$	1,937.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed, Consolidating Balance Sheet

As of September 30, 2014

(in millions)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	23.1	$	66.2	$	—		$	89.3
Accounts receivable, net	—		124.6		99.4		—			224.0
Accounts receivable pledged	—		113.7		—		—			113.7
Inventories	—		282.1		103.0		—			385.1
Prepaid and other current assets	—		85.0		37.9		—			122.9
Total current assets	—		628.5		306.5		—			935.0
Property, plant and equipment, net	—		369.5		67.5		—			437.0
Goodwill	—		344.3		6.6		—			350.9
Intangible assets, net	—		256.8		45.9		—			302.7
Other assets	23.8		14.7		28.5		(34.3		)	32.7
Equity investment in subsidiaries	368.3		—		—		(368.3		)	—
Intercompany assets	878.8		—		—		(878.8		)	—
Total assets	$	1,270.9	$	1,613.8	$	455.0	$	(1,281.4	)	$	2,058.3
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	85.8	$	6.1	$	—		$	91.9
Accounts payable	—		134.3		59.0		—			193.3
Other current liabilities	16.7		161.8		81.0		—			259.5
Total current liabilities	16.7		381.9		146.1		—			544.7
Long-term debt	681.8		480.0		12.4		(481.8		)	692.4
Other liabilities	5.1		235.7		47.4		(34.2		)	254.0
Equity investment in subsidiaries	—		106.5		—		(106.5		)	—
Intercompany liabilities	—		303.5		93.5		(397.0		)	—
Total liabilities	703.6		1,507.6		299.4		(1,019.5		)	1,491.1
Total shareholders’ equity - controlling interest	553.8		92.7		155.6		(248.4		)	553.7
Noncontrolling interest	13.5		13.5		—		(13.5		)	13.5
Total equity	$	567.3	$	106.2	$	155.6	$	(261.9	)	$	567.2
Total liabilities and shareholders’ equity	$	1,270.9	$	1,613.8	$	455.0	$	(1,281.4	)	$	2,058.3

Valuation and Qualifying Accounts (Tables)

12 Months Ended

Sep. 30, 2014

Valuation and Qualifying Account

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2014



Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Allowance for doubtful accounts	$	9.5	$	—	$	6.6		$	(8.6	)	$	7.5
Income tax valuation allowance	51.5		—		(1.5		)	(1.7		)	48.3

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2013



Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Allowance for doubtful accounts	$	10.5	$	—	$	5.5		$	(6.5	)	$	9.5
Income tax valuation allowance	48.4		—		(4.0		)	7.1			51.5

Schedule II—Valuation and Qualifying Accounts

for the fiscal year ended September 30, 2012



Column A	Column B		Column C		Column D			Column E			Column F
Classification	Balance at Beginning of Period		Reserves Acquired		Additions Charged to Expense			Deductions Credited and Write-Offs			Balance at End of Period
	(In millions)
Valuation and qualifying accounts deducted from the assets to which they apply:
Allowance for doubtful accounts	$	12.9	$	—	$	19.1		$	(21.5	)	$	10.5
Income tax valuation allowance	44.3		—		(0.6		)	4.7			48.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Significant Accounting Policies [Line Items]
Capitalized Computer Software, Net	$ 21.8	$ 17.5
Product Liability Accrual, Period Expense			$ 8.2
Percentage of annual net sales from combined second and third quarter sales	75.00%	75.00%	75.00%
Advertising expenses	$ 143.6	$ 142.2	$ 168.9
Research and development charge	48.4	46.4	50.1
Adjustment to reflect inventories at net realizable values	18.4	19.7
Interest capitalized on capital projects	0.4	0.8	0.9
Noncash investing activities for unpaid liabilities incurred	7.0	7.3	17.3
Amortization of capitalized internal use computer software	8.3	7.3	8.0
Research and Development Expense
Significant Accounting Policies [Line Items]
Product registration costs	$ 12.6	12.4	$ 14.0
Minimum [Member]
Significant Accounting Policies [Line Items]
Intangible assets amortization period	3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Intangible assets amortization period	25 years
Global Consumer [Member]
Significant Accounting Policies [Line Items]
Deferred Advertising Costs	$ 1.9	0.0
Scotts Lawnservice [Member]
Significant Accounting Policies [Line Items]
Deferred Advertising Costs	$ 1.3	$ 0.0

Estimated Useful Economic Lives of The Assets (Detail)	12 Months Ended
Estimated Useful Economic Lives of The Assets (Detail)	Sep. 30, 2014
Minimum [Member] \| Land improvements
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	10 years
Minimum [Member] \| Buildings
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	10 years
Minimum [Member] \| Machinery and equipment
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	3 years
Minimum [Member] \| Furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	6 years
Minimum [Member] \| Software
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	3 years
Maximum [Member] \| Land improvements
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	25 years
Maximum [Member] \| Buildings
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	40 years
Maximum [Member] \| Machinery and equipment
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	15 years
Maximum [Member] \| Furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	10 years
Maximum [Member] \| Software
Property, Plant and Equipment [Line Items]
Estimated useful economic lives	8 years

DISCONTINUED OPERATIONS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash received from sale of business									$ 7.2	$ 0.0	$ 0.0
Impairment charge	$ 5.4	$ 5.5	$ 4.1	$ 0.3	$ 11.4	$ 7.0	$ 0.1	$ (0.4)	51.0	18.1	7.1
Wild Bird Food
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash received from sale of business			$ 4.1
Future earn-out payments	$ 1.0								$ 1.0
Proceeds from sale of manufacturing facilities		3.1
Gain on sale of assets		$ 1.2
Pro Seed [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss from discontinued operations										0.1
Restructuring charges										0.1	$ 3.4
Turf-Seed (Europe) Limited [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment charge										$ 0.5

Results of Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment, restructuring and other	$ 5.4	$ 5.5	$ 4.1	$ 0.3	$ 11.4	$ 7.0	$ 0.1	$ (0.4)	$ 51.0	$ 18.1	$ 7.1
Wild Bird Food & Pro Seed [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales									18.1	42.8	82.3
Operating costs									17.6	40.4	85.9
Impairment, restructuring and other									0.0	0.0	0.6
Gain on sale of assets									(1.2)	0.0	0.0
Other (income) expense, net									0.0	0.0	0.3
Income (loss) from discontinued operations before income taxes									1.7	2.4	(4.5)
Income tax expense from discontinued operations									0.9	0.7	0.6
Income (loss) from discontinued operations, net of tax									$ 0.8	$ 1.7	$ (5.1)

Details of Impairment, Restructuring and Other Charges and Rolls Forward (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 17.3	$ 4.4	$ 1.8
Property, plant and equipment impairments	0.0	0.0	2.1
Goodwill and intangible asset impairments	33.7	15.9	3.2
Total impairment, restructuring and other	51.0	20.3	7.1
Restructuring Reserve [Roll Forward]
Amounts reserved for restructuring and other at beginning of year	11.1	10.2	29.6
Payments For Restructuring And Other	(12.4)	(8.2)	(21.3)
Amounts reserved for restructuring and other at end of year	16.0	11.1	10.2
Continuing Operations [Member]
Restructuring Reserve [Roll Forward]
Restructuring Reserve Period Expense And Other Related Charges	17.3	9.1	1.8
Discontinued Operations [Member]
Restructuring Reserve [Roll Forward]
Restructuring Reserve Period Expense And Other Related Charges	$ 0.0	$ 0.0	$ 0.1

IMPAIRMENT, RESTRUCTURING AND OTHER - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Restructuring Cost and Reserve [Line Items]
Curtailment charges					$ (0.5)
Restructuring reserve				$ 16.0	11.1	$ 10.2	$ 29.6
Property, plant and equipment impairments				0.0	0.0	2.1
Restructuring and other charges				17.3	4.4	1.8
Goodwill and intangible asset impairments				33.7	15.9	3.2
Other Restructuring Costs		$ 2.0		2.0
Voluntary Retirement [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserves classified as long-term				2.8
Restructuring costs						1.6
Curtailment charges						0.2
UNITED STATES
Restructuring Cost and Reserve [Line Items]
Restructuring costs				12.5
International [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs				$ 2.8
Global Consumer [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs					9.1
Impairment and other charges					11.6
Intangible asset impairments	$ 33.7
Global Consumer [Member] \| Active Ingredient MAT28 [Member]
Restructuring Cost and Reserve [Line Items]
Impairment and other charges						5.3
Intangible asset impairments						$ 3.2
Reimbursement of costs incurred					4.7
Global Consumer [Member] \| Technology [Member]
Restructuring Cost and Reserve [Line Items]
Impairment and other charges			$ 4.3
Global Consumer [Member] \| Tradenames
Restructuring Cost and Reserve [Line Items]
Impairment and other charges					$ 11.1

Rollforward of Carrying Amount of Goodwill by Reportable Segment (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Goodwill	$ 413.7	$ 377.9	$ 396.8
Accumulated impairment losses	(62.8)	(62.8)	(87.4)
Balance at September 30	350.9	315.1	309.4
Acquisitions, net of purchase price adjustments	35.8	5.7
Global Consumer [Member]
Goodwill	281.7	245.9	244.9
Accumulated impairment losses	(62.8)	(62.8)	(62.8)
Balance at September 30	218.9	183.1	182.1
Acquisitions, net of purchase price adjustments	35.8	1.0
Scotts Lawnservice [Member]
Goodwill	132.0	132.0	127.3
Accumulated impairment losses
Balance at September 30	132.0	132.0	127.3
Acquisitions, net of purchase price adjustments		4.7
Corporate and Other
Goodwill	0.0	0.0	24.6
Accumulated impairment losses	0.0	0.0	(24.6)
Balance at September 30
Acquisitions, net of purchase price adjustments

Intangible Assets (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Intangible Assets [Line Items]
Net Carrying Amount	$ 302.7	$ 284.4
Finite-lived intangible assets
Intangible Assets [Line Items]
Net Carrying Amount	115.4	62.1
Technology
Intangible Assets [Line Items]
Gross Carrying Amount	70.3	61.8
Accumulated Amortization	(56.0)	(53.8)
Net Carrying Amount	14.3	8.0
Customer accounts
Intangible Assets [Line Items]
Gross Carrying Amount	74.2	81.2
Accumulated Amortization	(47.2)	(65.0)
Net Carrying Amount	27.0	16.2
Tradenames
Intangible Assets [Line Items]
Gross Carrying Amount	69.0	47.0
Accumulated Amortization	(12.7)	(24.8)
Net Carrying Amount	56.3	22.2
Other
Intangible Assets [Line Items]
Gross Carrying Amount	99.2	103.9
Accumulated Amortization	(81.4)	(88.2)
Net Carrying Amount	17.8	15.7
Tradenames \| Indefinite-lived intangible assets
Intangible Assets [Line Items]
Net Carrying Amount	$ 187.3	$ 222.3

GOODWILL AND INTANGIBLE ASSETS, NET - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Jun. 28, 2014	Dec. 28, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Intangible Assets [Line Items]
Intangible assets, net			$ 302.7	$ 284.4
Goodwill and intangible asset impairments			33.7	15.9	$ 3.2
Amortization expense			13.8	11.2	$ 10.9
Ortho Tradename [Member]
Intangible Assets [Line Items]
Excess fair value over the carrying value, percent					7.40%
French Tradenames (KB and Fertiligene) [Member]
Intangible Assets [Line Items]
Excess fair value over the carrying value, percent					14.10%
Global Consumer [Member]
Intangible Assets [Line Items]
Asset Impairment Charges				11.6
Intangible asset impairments	$ 33.7
Global Consumer [Member] \| Ortho Tradename [Member]
Intangible Assets [Line Items]
Intangible asset impairments	$ 33.7
Global Consumer [Member] \| Active Ingredient MAT28 [Member]
Intangible Assets [Line Items]
Asset Impairment Charges					$ 5.3
Intangible asset impairments					3.2
Global Consumer [Member] \| Tradenames
Intangible Assets [Line Items]
Asset Impairment Charges				11.1
Global Consumer [Member] \| Tradenames \| Ortho Tradename [Member]
Intangible Assets [Line Items]
Asset Impairment Charges			33.7	11.6
Indefinite-lived Intangible Assets, Fair Value			92.3	126.0	137.1
Technology [Member] \| Global Consumer [Member]
Intangible Assets [Line Items]
Asset Impairment Charges		$ 4.3
Tradenames
Intangible Assets [Line Items]
Intangible assets, net			56.3	$ 22.2
Tradenames \| Global Consumer [Member]
Intangible Assets [Line Items]
Asset Impairment Charges			$ 0.5
Fair Value, Inputs, Level 3 [Member] \| Global Consumer [Member] \| Tradenames \| French Tradenames (KB and Fertiligene) [Member]
Intangible Assets [Line Items]
Intangible assets, net					$ 17.7

Amortization Expense (Detail) $ in Millions	Sep. 30, 2014 USD ($)
Finite-Lived Intangible Assets [Line Items]
2015	$ 12.5
2016	10.8
2017	9.7
2018	8.4
2019	$ 7.0

Detail of Certain Financial Statement Accounts (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
INVENTORIES:
Finished goods	$ 217.5	$ 182.6
Work-in-progress	46.2	42.7
Raw materials	121.4	99.6
Inventories	385.1	324.9
PREPAID AND OTHER ASSETS:
Deferred tax asset	72.2	67.1
Accounts receivable, non-trade	12.7	12.9
Other	38.0	33.0
Prepaid and other assets	122.9	113.0
PROPERTY, PLANT AND EQUIPMENT, NET:
Land and improvements	87.1	79.6
Buildings	218.8	216.3
Machinery and equipment	536.2	508.7
Furniture and fixtures	40.5	39.7
Software	123.8	116.7
Aircraft	6.7	15.1
Construction in progress	21.1	19.6
Property, plant and equipment, gross	1,034.2	995.7
Less: accumulated depreciation	(597.2)	(573.4)
Property, plant and equipment, net	437.0	422.3
OTHER CURRENT LIABILITIES:
Payroll and other compensation accruals	79.0	66.6
Advertising and promotional accruals	64.1	103.0
Other	116.4	110.1
Other current liabilities	259.5	279.7
OTHER NON-CURRENT LIABILITIES:
Accrued pension and postretirement liabilities	93.8	96.5
Deferred tax liability	120.4	96.2
Other	39.8	46.1
Other non-current liabilities	$ 254.0	$ 238.8

Certain Financial Statement Accounts - ACCUMULATED OTHER COMPREHENSIVE LOSS: (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Unrecognized loss on derivatives, net of tax of $4.3, $7.1 and $10.6	$ (6.9)	$ (11.5)	$ (16.6)
Pension and other postretirement liabilities, net of tax of $38.6, $31.4 and $36.1	(62.4)	(58.0)	(67.6)
Foreign currency translation adjustment	(16.9)	(8.3)	(3.1)
Accumulated other comprehensive loss	$ (86.2)	$ (77.8)	$ (87.3)

- Definition

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

+ References + Details

Certain Financial Statement Accounts - ACCUMULATED OTHER COMPREHENSIVE LOSS: (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Unrecognized loss on derivatives, tax	$ 4.3	$ 7.1	$ 10.6
Pension and other postretirement liabilities, tax	$ 38.6	$ 31.4	$ 36.1

MARKETING AGREEMENT - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Schedule of Costs Related to Purchase Obligations [Line Items]
Percentage of unit volume sales	100.00%	100.00%	100.00%
Monsanto Marketing Agreement
Schedule of Costs Related to Purchase Obligations [Line Items]
Annual contribution payment	$ 20
Initial consideration for marketing rights	$ 32
Finite-Lived Intangible Assets, Remaining Amortization Period	4 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.
Monsanto Marketing Agreement \| Minimum [Member]
Schedule of Costs Related to Purchase Obligations [Line Items]
Termination fee received except in an event of default by the Company	$ 16
Monsanto Marketing Agreement \| NA Consumer [Member]
Schedule of Costs Related to Purchase Obligations [Line Items]
Useful life of consideration for marketing rights	20 years
Monsanto Marketing Agreement \| European Union
Schedule of Costs Related to Purchase Obligations [Line Items]
Agreement Expiration Date	Sep. 30, 2015
Monsanto Marketing Agreement \| European Union \| Additional Renewal [Member]
Schedule of Costs Related to Purchase Obligations [Line Items]
Final renewal term	3 years
Contingency B [Member] \| Monsanto Marketing Agreement
Schedule of Costs Related to Purchase Obligations [Line Items]
Termination criteria period	2 years
Contingency B [Member] \| Monsanto Marketing Agreement \| Minimum [Member]
Schedule of Costs Related to Purchase Obligations [Line Items]
Percentage of unit volume sales	5.00%
Contingency, A \| Monsanto Marketing Agreement
Schedule of Costs Related to Purchase Obligations [Line Items]
Termination criteria period	3 years

Net Commission Earned Under the Marketing Agreement (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Marketing Agreement [Line Items]
Gross commission	$ 85.2	$ 81.8	$ 81.3
Contribution expenses	(20.0)	(20.0)	(20.0)
Amortization of marketing fee	(0.8)	(0.8)	(0.8)
Net commission income	64.4	61.0	60.5
Reimbursements associated with Marketing Agreement	63.0	62.0	79.6
Total net sales associated with Marketing Agreement	$ 127.4	$ 123.0	$ 140.1
Monsanto Marketing Agreement \| NA Consumer [Member]
Marketing Agreement [Line Items]
Useful life of consideration for marketing rights	20 years

ACQUISITIONS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended									12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Business Acquisition [Line Items]
Goodwill, Acquired During Period										$ 35.8	$ 5.7
Net sales		$ 454.3	$ 1,116.4	$ 1,081.0	$ 189.6	$ 433.6	$ 1,137.1	$ 1,007.9	$ 195.1	2,841.3	2,773.7	$ 2,770.5
Business Combination, Consideration Transferred											$ 7.2	$ 6.7
Tomcat Consumer Rodent Control Business [Member]
Business Acquisition [Line Items]
Goodwill, Translation and Purchase Accounting Adjustments				1.7
Finite-lived Intangible Assets Acquired				39.8
Goodwill, Acquired During Period				18.2
Prepaid Inventory				$ 2.0
Net sales										33.6
Business Combination, Consideration Transferred					$ 60.0
AeroGrow International, Inc. [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired		13.7
Goodwill, Acquired During Period		11.6
Net sales										1.7
Due from Affiliate, Noncurrent		4.5								4.5
Solus Garden and Leisure Limited [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		1.1
Debt Forgiven During Acquisition		6.3
Business Combination, Consideration Transferred		7.4
Fafard & Brothers Ltd. [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired		13.6
Goodwill, Acquired During Period		6.0
Business Combination, Acquired Receivables, Fair Value		5.2								5.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		17.3								17.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		4.5								4.5
Business Combination, Contingent Consideration, Liability		7.1								7.1
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets		18.0								18.0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		23.7								$ 23.7
Business Combination, Consideration Transferred		$ 59.8
Minimum [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										3 years
Minimum [Member] \| Tomcat Consumer Rodent Control Business [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										10 years
Minimum [Member] \| AeroGrow International, Inc. [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										9 years
Minimum [Member] \| Fafard & Brothers Ltd. [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										5 years
Maximum [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										25 years
Maximum [Member] \| Tomcat Consumer Rodent Control Business [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										30 years
Maximum [Member] \| AeroGrow International, Inc. [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										20 years
Maximum [Member] \| Fafard & Brothers Ltd. [Member]
Business Acquisition [Line Items]
Intangible assets amortization period										25 years
Scenario, Forecast [Member] \| Subsequent Event [Member] \| Action Pest Control, Inc. [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 22.7

RETIREMENT PLANS - Additional Information (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Jul. 01, 2010
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer match for the initial 4% contribution	150.00%
Employer match on remaining compensation contribution up to 6%	50.00%
Maximum Employer contributions	6.00%
Compensation charges	$ 13.8	$ 13.1	$ 12.9
Defined Benefit Plan, Curtailments		(0.5)
U.S. Defined Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of defined benefit plans for certain U.S. associates	2
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments			(0.2)
Defined Benefit Plan, Curtailments
International Defined Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	0.0	0.5
Defined Benefit Plan, Curtailments		$ 0.8
Number of defined benefit pension plans that were frozen in the U.K.				2

Benefit Obligations, Plan Assets, Annual Expense, Assumptions and Other Information of the Company's Defined Benefit Pension Plans (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Change in projected benefit obligation [Roll Forward]
Curtailment loss (gain)		$ 0.5
Amounts recognized in the Consolidated Balance Sheets consist of:
Noncurrent liabilities	$ (93.8)	(96.5)
U.S. Defined Benefit Plans
Change in projected benefit obligation [Roll Forward]
Benefit obligation at beginning of year	106.7	118.8
Service cost
Interest cost	4.5	3.9
Actuarial (gain) loss	5.1	(8.8)
Benefits paid	(7.1)	(7.2)
Curtailment loss (gain)
Defined Benefit Plan, Settlements, Benefit Obligation
Defined Benefit Plan, Other Changes
Foreign currency translation
Benefit obligation at end of year	109.2	106.7	118.8
Accumulated benefit obligation at end of year	109.2	106.7
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of period	84.3	85.3
Actual return on plan assets	9.2	3.4
Employer contribution	3.4	2.8
Benefits paid	(7.1)	(7.2)
Defined Benefit Plan, Settlements, Plan Assets	0.0	0.0
Foreign currency translation
Other
Fair value of plan asset at end of period	89.8	84.3	85.3
Underfunded status at end of year	(19.4)	(22.4)
Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	109.2	106.7
Accumulated benefit obligation	109.2	106.7
Fair value of plan assets	89.8	84.3
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(0.2)	(0.2)
Noncurrent liabilities	(19.2)	(22.2)
Total amount accrued	(19.4)	(22.4)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	34.3	36.9
Prior service cost
Total amount recognized	34.3	36.9
Total change in other comprehensive loss attributable to:
Pension benefit gain (loss) during the period	(1.1)	7.1
Reclassification of pension benefit losses to net income	3.7	4.8
Curtailment gain during the period	0.0	0.0
Foreign currency translation	0.0	0.0
Total change in other comprehensive loss	2.6	$ 11.9
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2014 are as follows:
Actuarial loss	3.3
Prior service cost	0.0
Amount to be amortized into net periodic benefit cost	$ 3.3
Weighted average assumptions used in development of projected benefit obligation
Discount rate	3.81%	4.32%
International Defined Benefit Plans
Change in projected benefit obligation [Roll Forward]
Benefit obligation at beginning of year	$ 190.7	$ 188.0
Service cost	1.2	1.2	1.1
Interest cost	8.3	7.8
Actuarial (gain) loss	17.7	4.5
Benefits paid	(6.5)	(6.1)
Curtailment loss (gain)		(0.8)
Defined Benefit Plan, Settlements, Benefit Obligation		(4.6)
Defined Benefit Plan, Other Changes	(0.6)	(1.3)
Foreign currency translation	(2.5)	2.0
Benefit obligation at end of year	208.3	190.7	188.0
Accumulated benefit obligation at end of year	200.8	184.8
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of period	148.8	139.8
Actual return on plan assets	16.4	12.1
Employer contribution	8.9	8.2
Benefits paid	(6.5)	(6.1)
Defined Benefit Plan, Settlements, Plan Assets	0.0	(4.6)
Foreign currency translation	(0.4)	0.7
Other	(0.9)	(1.3)
Fair value of plan asset at end of period	166.3	148.8	$ 139.8
Underfunded status at end of year	(42.0)	(41.9)
Information for pension plans with an accumulated benefit obligation in excess of plan assets
Projected benefit obligation	208.3	190.7
Accumulated benefit obligation	200.8	184.8
Fair value of plan assets	166.3	148.8
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(1.1)	(1.0)
Noncurrent liabilities	(40.9)	(40.9)
Total amount accrued	(42.0)	(41.9)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	64.7	56.1
Prior service cost	0.4	0.4
Total amount recognized	65.1	56.5
Total change in other comprehensive loss attributable to:
Pension benefit gain (loss) during the period	(10.7)	(0.3)
Reclassification of pension benefit losses to net income	1.4	1.2
Curtailment gain during the period	0.0	(1.0)
Foreign currency translation	0.7	(0.4)
Total change in other comprehensive loss	(8.6)	$ (0.5)
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in fiscal 2014 are as follows:
Actuarial loss	1.8
Prior service cost	0.0
Amount to be amortized into net periodic benefit cost	$ 1.8
Weighted average assumptions used in development of projected benefit obligation
Discount rate	3.73%	4.32%
Rate of compensation increase	3.65%	3.74%

Components of Net Periodic Benefit Cost and Weighted Average Assumptions (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
U.S. Defined Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Benefits paid	$ 7.1	$ 7.2
Components of net periodic benefit cost
Service cost
Interest cost	4.5	3.8	4.6
Expected return on plan assets	(5.2)	(5.2)	(5.5)
Net amortization	3.7	4.8	5.1
Net periodic benefit cost	3.0	3.4	4.2
Curtailment loss			0.2
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements
Contractual termination benefits	0.0	0.0	0.0
Total benefit cost	$ 3.0	$ 3.4	$ 4.4
Weighted average assumptions used in development of net periodic benefit cost
Discount rate	4.32%	3.39%	4.29%
Expected return on plan assets	6.25%	6.25%	7.50%
International Defined Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Benefits paid	$ 6.5	$ 6.1
Components of net periodic benefit cost
Service cost	1.2	1.2	$ 1.1
Interest cost	8.3	7.8	8.6
Expected return on plan assets	(9.4)	(8.7)	(8.4)
Net amortization	1.4	1.2	0.8
Net periodic benefit cost	1.5	1.5	2.1
Curtailment loss	0.0	(0.5)
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements		(0.5)
Contractual termination benefits	0.3	0.0	0.3
Total benefit cost	$ 1.8	$ 0.5	$ 2.4
Weighted average assumptions used in development of net periodic benefit cost
Discount rate	4.32%	4.45%	5.46%
Expected return on plan assets	6.17%	6.52%	7.00%
Rate of compensation increase	3.70%	3.40%	3.50%

Plan Asset Allocations and Expected Future Benefit Payments (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
U.S. Defined Benefit Plans
Expected future benefit payments:
2015		$ 7.2
2016		7.3
2017		7.3
2018		7.3
2019		7.3
2020 - 2024		$ 36.0
U.S. Defined Benefit Plans \| Scenario, Forecast [Member]
Plan asset allocations:
Expected company contributions in fiscal 2015	$ 0.2
U.S. Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Equity securities
Plan asset allocations:
Plan asset allocations	20.00%
U.S. Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Debt securities
Plan asset allocations:
Plan asset allocations	76.00%
U.S. Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Real estate securities
Plan asset allocations:
Plan asset allocations	4.00%
U.S. Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Cash and cash equivalents
Plan asset allocations:
Plan asset allocations	0.00%
U.S. Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Insurance contracts
Plan asset allocations:
Plan asset allocations	0.00%
U.S. Defined Benefit Plans \| Fiscal Year 2014 \| Equity securities
Plan asset allocations:
Plan asset allocations		25.00%
U.S. Defined Benefit Plans \| Fiscal Year 2014 \| Debt securities
Plan asset allocations:
Plan asset allocations		69.00%
U.S. Defined Benefit Plans \| Fiscal Year 2014 \| Real estate securities
Plan asset allocations:
Plan asset allocations		4.00%
U.S. Defined Benefit Plans \| Fiscal Year 2014 \| Cash and cash equivalents
Plan asset allocations:
Plan asset allocations		2.00%
U.S. Defined Benefit Plans \| Fiscal Year 2014 \| Insurance contracts
Plan asset allocations:
Plan asset allocations		0.00%
U.S. Defined Benefit Plans \| Fiscal Year 2013 \| Equity securities
Plan asset allocations:
Plan asset allocations			33.00%
U.S. Defined Benefit Plans \| Fiscal Year 2013 \| Debt securities
Plan asset allocations:
Plan asset allocations			66.00%
U.S. Defined Benefit Plans \| Fiscal Year 2013 \| Cash and cash equivalents
Plan asset allocations:
Plan asset allocations			1.00%
U.S. Defined Benefit Plans \| Fiscal Year 2013 \| Insurance contracts
Plan asset allocations:
Plan asset allocations			0.00%
International Defined Benefit Plans
Expected future benefit payments:
2015		$ 6.4
2016		6.6
2017		6.9
2018		7.3
2019		7.6
2020 - 2024		$ 44.5
International Defined Benefit Plans \| Scenario, Forecast [Member]
Plan asset allocations:
Expected company contributions in fiscal 2015	$ 7.3
International Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Equity securities
Plan asset allocations:
Plan asset allocations	46.00%
International Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Debt securities
Plan asset allocations:
Plan asset allocations	49.00%
International Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Real estate securities
Plan asset allocations:
Plan asset allocations	0.00%
International Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Cash and cash equivalents
Plan asset allocations:
Plan asset allocations	3.00%
International Defined Benefit Plans \| Fiscal Year 2015 \| Scenario, Forecast [Member] \| Insurance contracts
Plan asset allocations:
Plan asset allocations	2.00%
International Defined Benefit Plans \| Fiscal Year 2014 \| Equity securities
Plan asset allocations:
Plan asset allocations		52.00%
International Defined Benefit Plans \| Fiscal Year 2014 \| Debt securities
Plan asset allocations:
Plan asset allocations		45.00%
International Defined Benefit Plans \| Fiscal Year 2014 \| Real estate securities
Plan asset allocations:
Plan asset allocations		0.00%
International Defined Benefit Plans \| Fiscal Year 2014 \| Cash and cash equivalents
Plan asset allocations:
Plan asset allocations		1.00%
International Defined Benefit Plans \| Fiscal Year 2014 \| Insurance contracts
Plan asset allocations:
Plan asset allocations		2.00%
International Defined Benefit Plans \| Fiscal Year 2013 \| Equity securities
Plan asset allocations:
Plan asset allocations			47.00%
International Defined Benefit Plans \| Fiscal Year 2013 \| Debt securities
Plan asset allocations:
Plan asset allocations			44.00%
International Defined Benefit Plans \| Fiscal Year 2013 \| Cash and cash equivalents
Plan asset allocations:
Plan asset allocations			0.00%
International Defined Benefit Plans \| Fiscal Year 2013 \| Insurance contracts
Plan asset allocations:
Plan asset allocations			9.00%

Summary of Changes in the Fair Value of The Company's Level 3 Pension Plan Assets (Detail) - Unobservable Inputs (Level 3) - Insurance contracts - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of period	$ 0.0	$ 4.4
Realized gain on plan assets	0.0	0.3
Unrealized gain on plan assets	0.0	0.0
Foreign currency translation	0.0	0.0
Purchases, sales, issuances and settlements (net)	0.0	(4.7)
Fair value of plan asset at end of period	$ 0.0	$ 0.0

ASSOCIATE MEDICAL BENEFITS Retiree Medical Plan for Domestic Associates (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Defined Benefit Plan Disclosure [Line Items]
Deferred Actuarial Gain For Past Service	$ 0.3
Amortization Of The Actuarial Gain And Reduction Of Service And Interest Costs Served	$ 0.1	$ 0.3	$ 0.2
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year	7.50%
Percentage Of Decrease Per Year To Ultimate Trend	0.25%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	5.00%
Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate	2025
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation	$ 1.1
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation	0.8
Company Self Insurance Per Occurrence Per Individual	0.6
Other Postretirement Benefit Expense	33.8	35.1	28.7
Amounts recognized in the Consolidated Balance Sheets consist of:
Noncurrent liabilities	$ (93.8)	(96.5)
Postretirement Medical Benefits [Member] \| United States Postretirement Benefit Plan of US Entity, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Latest Date Hired To Be Eligible	January 1, 1998
Minimum Retirement Age To Eligible	55
Number Of Minimum Service For Eligibility	10 years
Change in projected benefit obligation [Roll Forward]
Benefit obligation at beginning of year	$ 31.6	36.3
Defined Benefit Plan, Service Cost Impact On Benefit Obligation	0.4	0.5
Defined Benefit Plan, Interest Cost Impact On Benefit Obligation	1.4	1.3
Defined Benefit Plan, Contributions by Plan Participants	1.1	1.1
Defined Benefit Plan, Actuarial Gain (Loss)	0.7	(4.4)
Benefits paid	(2.9)	(3.2)
Defined Benefit Plan, Other Changes	0.1	0.0
Benefit obligation at end of year	32.4	31.6	36.3
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of period	0.0	0.0
Employer contribution	2.1	2.4
Defined Benefit Plan, Fair Value of Plan Assets, Contributions by Plan Participants	1.1	1.1
Defined Benefit Plan, Fair Value Of Benefits Paid	(3.2)	(3.5)
Fair value of plan asset at end of period	0.0	0.0	$ 0.0
Defined Benefit Plan, Funded Status of Plan	(32.4)	(31.6)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current liabilities	(2.3)	(2.4)
Noncurrent liabilities	(30.1)	(29.2)
Total amount accrued	(32.4)	(31.6)
Amounts recognized in accumulated other comprehensive loss consist of:
Actuarial loss	(1.3)	(0.4)
Unamortized prior service cost	0.1	0.0
Total amount recognized	1.4	0.4
Total change in other comprehensive loss attributable to:
Benefit loss (gain) during the period	0.9	(4.3)
Net prior service cost	0.1	0.0
Net (gain) loss amortized during the year	0.0	(0.2)
Total change in other comprehensive loss	$ 1.0	$ (4.5)
Discount rate used in development of APBO	4.08%	4.54%

ASSOCIATE MEDICAL BENEFITS Retiree Medical Plan for Domestic Associated (Parenthetical) (Details) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Postretirement Medical Benefits [Member] \| United States Postretirement Benefit Plan of US Entity, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Benefits paid, federal subsidy	$ 0.3	$ 0.3

ASSOCIATE MEDICAL BENEFITS Components of Net Periodic Benefit Cost and Discount Rate Used in Development of Net Periodic Benefit Cost (Details) - Postretirement Medical Benefits [Member] - United States Postretirement Benefit Plan of US Entity, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Components of net periodic benefit cost
Service cost	$ 0.4	$ 0.5	$ 0.6
Interest cost	1.4	1.3	1.6
Net amortization	0.0	0.1	0.0
Total benefit cost	$ 1.8	$ 1.9	$ 2.2
Discount rate used in development of net periodic benefit cost	4.54%	3.66%	4.66%

ASSOCIATE MEDICAL BENEFITS Expected Benefit Payments Under the Plan By The Company and Retirees (Details) $ in Millions	Sep. 30, 2014 USD ($)
Gross Benefit Payments
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2015	$ 4.0
Net company payments - 2016	4.2
Net company payments - 2017	4.4
Net company payments - 2018	4.7
Net company payments - 2019	5.1
Net company payments - 2020 - 2024	28.8
Retiree Contribution
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2015	(1.3)
Net company payments - 2016	(1.5)
Net company payments - 2017	(1.8)
Net company payments - 2018	(2.0)
Net company payments - 2019	(2.4)
Net company payments - 2020 - 2024	(15.8)
Medicare Part D Subsidy
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2015	(0.3)
Net company payments - 2016	(0.4)
Net company payments - 2017	(0.4)
Net company payments - 2018	(0.4)
Net company payments - 2019	(0.5)
Net company payments - 2020 - 2024	(2.8)
Net Company Payments
Defined Benefit Plan Disclosure [Line Items]
Net company payments - 2015	2.4
Net company payments - 2016	2.3
Net company payments - 2017	2.2
Net company payments - 2018	2.3
Net company payments - 2019	2.2
Net company payments - 2020 - 2024	$ 10.2

Components of Long-Term Debt (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Debt Instrument [Line Items]
Long-term debt	$ 784.3	$ 570.5
Less current portions	91.9	92.4
Long term debt, non current	692.4	478.1
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Long-term debt	481.8	73.0
Senior Notes - 7.25%
Debt Instrument [Line Items]
Long-term debt	0.0	200.0
Senior Notes - 6.625%
Debt Instrument [Line Items]
Long-term debt	200.0	200.0
Other debt
Debt Instrument [Line Items]
Long-term debt	18.5	12.2
Master Accounts Receivable Purchase Agreement [Member]
Debt Instrument [Line Items]
Long-term debt	$ 84.0	$ 85.3

Components of Long-Term Debt (Parenthetical) (Detail)	Sep. 30, 2014	Sep. 30, 2013	Dec. 16, 2010	Jan. 14, 2010
Senior Notes - 7.25%
Debt Instrument [Line Items]
Interest rate	7.25%	7.25%		7.25%
Senior Notes - 6.625%
Debt Instrument [Line Items]
Interest rate	6.625%	6.625%	6.625%

Company's Debt Matures in Next Fiscal Years (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Long Term Debt Maturities Repayments Of Principal [Line Items]
2015	$ 91.9
2016	1.5
2017	7.7
2018	0.5
2019	482.3
Thereafter	200.4
Long-term debt	$ 784.3	$ 570.5

DEBT - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended			12 Months Ended
	Jan. 15, 2014	Jun. 30, 2011	Dec. 16, 2010	Sep. 30, 2014	Dec. 20, 2013	Sep. 30, 2013	Jan. 14, 2010
Debt Disclosure [Line Items]
Leverage ratio				2.18
Assets				$ 2,058,300		$ 1,937,200
Long-term Debt				784,300		570,500
Accounts receivable pledged				113,700		$ 106,700
Aggregate face amount of letters of credit outstanding				23,300
Senior secured credit facilities, available borrowing capacity				$ 1,194,900
Interest coverage ratio				9.41
Debt, weighted average interest rate				5.00%		6.20%
Fiscal Years Through 2015
Debt Disclosure [Line Items]
Restricted payment limitation				$ 150,000
Beginning Fiscal Year 2016
Debt Disclosure [Line Items]
Restricted payment limitation				175,000
Letter of Credit
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity				$ 75,000
Basis points in addition to LIBOR applicable to borrowed currencies				1.50%
Debt, maturity date				Dec. 20, 2018
Senior Notes - 7.25%
Debt Disclosure [Line Items]
Carrying Amount				$ 0		$ 200,000
Debt, interest payment dates				The 7.25% Senior Notes have interest payment dates of January 15 and July 15 of each year, which began on July 15, 2010
Debt, covenant restriction				The 7.25% Senior Notes contain usual and customary incurrence-based covenants, which include, but are not limited to, restrictions on the incurrence of additional indebtedness, the incurrence of liens and the issuance of certain preferred shares, and the making of certain distributions, investments and other restricted payments, as well as other usual and customary covenants, which include, but are not limited to, restrictions on sale and leaseback transactions, restrictions on purchases or redemptions of Scotts Miracle-Gro stock and prepayments of subordinated debt, limitations on asset sales and restrictions on transactions with affiliates.
Long-term Debt, Fair Value				$ 0		209,500
Senior Notes 7.25 Percent Due 2018
Debt Disclosure [Line Items]
Debt Instrument, Repurchased Face Amount	$ 200,000
Long-term Debt				$ 0		$ 200,000
Debt instrument stated interest rate (percent)				7.25%		7.25%	7.25%
Debt Instrument, Repurchase Amount	214,500
Interest Expense, Debt, Excluding Amortization	7,250
Gains (Losses) on Extinguishment of Debt	7,250
Unamortized Debt Issuance Expense	$ 3,500
Senior Notes - 6.625%
Debt Disclosure [Line Items]
Carrying Amount				$ 200,000		$ 200,000
Debt, first required interest payment date				Jun. 15, 2011
Proceed from issuance of unsecured debt			$ 200,000
Debt, interest payment dates				The 6.625% Senior Notes have interest payment dates of June 15 and December 15 of each year, which began on June 15, 2011
Debt, covenant restriction				The 6.625% Senior Notes contain usual and customary incurrence-based covenants, as well as other usual and customary covenants, substantially similar to those contained in the 7.25% Senior Notes.
Debt, maturity date				Dec. 15, 2020
Long-term Debt, Fair Value				$ 212,500		213,500
Senior Notes 6.625 Percent Due 2020
Debt Disclosure [Line Items]
Long-term Debt				$ 200,000		$ 200,000
Debt instrument stated interest rate (percent)			6.625%	6.625%		6.625%
Master Accounts Receivable Purchase Agreement [Member]
Debt Disclosure [Line Items]
Master Accounts Receivable Purchase Agreement, remaining borrowing capacity				$ 27,700
Carrying Amount						$ 85,300
Long-term Debt				84,000		85,300
Long-term Debt, Fair Value				$ 84,000		85,300
Minimum [Member]
Debt Disclosure [Line Items]
Interest coverage ratio				3.50
Maximum [Member]
Debt Disclosure [Line Items]
Leverage ratio				4.00
Term loans
Debt Disclosure [Line Items]
Debt, maturity period		5 years
Revolving loans
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity					$ 1,700,000
Debt, additional maximum borrowing capacity with restrictions					$ 450,000
Master Accounts Receivable Purchase Agreement [Member]
Debt Disclosure [Line Items]
Basis points in addition to LIBOR applicable to borrowed currencies				0.75%
Master Accounts Receivable Purchase Agreement [Member] \| Maximum [Member]
Debt Disclosure [Line Items]
Aggregate Accounts Receivable, Maximum Amount Allowable Under MARP Agreement				$ 400,000
Subsidiary Guarantors
Debt Disclosure [Line Items]
Assets				1,613,800		1,509,200
Accounts receivable pledged				$ 113,700		$ 106,700

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

12 Months Ended

Sep. 30, 2014

USD ($)

Group 1

Derivative [Line Items]

Derivative, Notional Amount

$ 50

Effective Date

Feb. 14, 2012

^[1]

Expiration Date

Feb. 14, 2016

Fixed Rate

3.78%

Group 2

Derivative [Line Items]

Derivative, Notional Amount

$ 150

^[2]

Effective Date

Feb. 07, 2012

^[1]

Expiration Date

May 07, 2016

Fixed Rate

2.42%

Group 3

Derivative [Line Items]

Derivative, Notional Amount

$ 150

^[3]

Effective Date

Nov. 16, 2009

^[1]

Expiration Date

May 16, 2016

Fixed Rate

3.26%

Group 4

Derivative [Line Items]

Derivative, Notional Amount

$ 50

^[2]

Effective Date

Feb. 16, 2010

^[1]

Expiration Date

May 16, 2016

Fixed Rate

3.05%

Group 5

Derivative [Line Items]

Derivative, Notional Amount

$ 100

^[2]

Effective Date

Feb. 21, 2012

^[1]

Expiration Date

May 23, 2016

Fixed Rate

2.40%

Group 6

Derivative [Line Items]

Derivative, Notional Amount

$ 150

^[3]

Effective Date

Dec. 20, 2011

^[1]

Expiration Date

Jun. 20, 2016

Fixed Rate

2.61%

Group 7

Derivative [Line Items]

Derivative, Notional Amount

$ 50

^[4]

Effective Date

Dec. 06, 2012

^[1]

Expiration Date

Sep. 06, 2017

Fixed Rate

2.96%

Group 8

Derivative [Line Items]

Derivative, Notional Amount

$ 200

^[2]

Effective Date

Feb. 07, 2014

^[1]

Expiration Date

Nov. 07, 2017

Fixed Rate

1.28%

Group 9

Derivative [Line Items]

Derivative, Notional Amount

$ 150

^[2]

Effective Date

Feb. 07, 2017

^[1]

Expiration Date

May 07, 2019

Fixed Rate

2.12%

Group 10

Derivative [Line Items]

Derivative, Notional Amount

$ 50

^[3]

Effective Date

Feb. 07, 2017

^[1]

Expiration Date

May 07, 2019

Fixed Rate

2.25%

Group 11

Derivative [Line Items]

Derivative, Notional Amount

$ 200

^[2]

Effective Date

Dec. 20, 2016

^[1]

Expiration Date

Jun. 20, 2019

Fixed Rate

2.12%

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

Estimated Fair Values The Company's Debt Instruments (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Debt Instrument [Line Items]
Long-term Debt	$ 784.3	$ 570.5
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Carrying Amount	481.8	73.0
Long-term Debt, Fair Value	481.8	73.0
Long-term Debt	481.8	73.0
Senior Notes - 7.25%
Debt Instrument [Line Items]
Carrying Amount	0.0	200.0
Long-term Debt, Fair Value	0.0	209.5
Senior Notes - 6.625%
Debt Instrument [Line Items]
Carrying Amount	200.0	200.0
Long-term Debt, Fair Value	212.5	213.5
Master Accounts Receivable Purchase Agreement [Member]
Debt Instrument [Line Items]
Carrying Amount		85.3
Long-term Debt, Fair Value	84.0	85.3
Long-term Debt	84.0	85.3
Other
Debt Instrument [Line Items]
Carrying Amount	18.5	12.2
Long-term Debt, Fair Value	18.5	12.2
Long-term Debt	$ 18.5	$ 12.2

Authorized and Issued Capital Shares (Detail) - shares shares in Millions	Sep. 30, 2014	Sep. 30, 2013
Preferred shares, no par value:
Authorized	0.2	0.2
Issued	0.0	0.0
Common shares, no par value, $.01 stated value per share
Authorized	100.0	100.0
Issued	68.1	68.1

Authorized and Issued Capital Shares (Parenthetical) (Detail) - $ / shares	Sep. 30, 2014	Sep. 30, 2013
Stockholders Equity Note [Line Items]
Common stock, stated value per share	$ 0.01	$ 0.01

SHAREHOLDERS' EQUITY - Additional Information (Detail) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended			49 Months Ended	51 Months Ended
	Aug. 31, 2014 $ / shares	Sep. 30, 2014 USD ($) Year $ / shares shares	Sep. 30, 2013 USD ($) $ / shares shares	Sep. 30, 2012 USD ($) $ / shares shares	Sep. 30, 2014 USD ($) $ / shares shares	Sep. 30, 2014 USD ($) $ / shares shares	Aug. 30, 2014 USD ($)	May 04, 2011 USD ($)	Aug. 30, 2010 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock repurchase authorized amount							$ 500.0		$ 500.0
Share repurchase authorization expire					4 years
Additional shares authorized repurchase								$ 200.0
Share repurchases authorization expiration		September 30, 2019
Number of common shares repurchased \| shares						9,900,000
Value of common shares repurchased to be held in treasury						$ 521.2
Total repurchase amount		$ 700.0
Dividends, per share \| $ / shares	$ 2.00	$ 3.7625	$ 1.4125	$ 1.225
Adjustment to outstanding stock options special dividend \| shares			0	0
Term of stock option of grants \| Year		10
Common share available for issue under share-based plan \| shares		23,000,000			23,000,000	23,000,000
Common shares were available to underlie the grant of new share-based award \| shares		3,000,000			3,000,000	3,000,000
Total unrecognized compensation cost related to non-vested share-based awards		$ 11.6			$ 11.6	$ 11.6
Expected weighted average period for unrecognized compensation cost		1 year 9 months 25 days
Tax benefit realized from tax deduction associated with exercise of stock option		$ 15.1
Intrinsic value of stock options exercised		21.3	$ 8.1	$ 23.9
Cash received from exercise of stock options		$ 20.0	$ 13.3	$ 17.6
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated share based award forfeited		15.00%
Principal Owner
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ownership of outstanding common shares		26.00%			26.00%	26.00%
Condition for ownership of voting stock		50.00%			50.00%	50.00%
Miracle-Gro \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ownership of outstanding common shares		49.00%			49.00%	49.00%
Treasury Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued under employee purchase plan (shares) \| shares		800,000	700,000	1,100,000
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unexercisable stock options expected to vest \| shares		300,000			300,000	300,000
Weighted average exercise price of remaining unexercisable stock options expected to vest \| $ / shares		$ 45.36			$ 45.36	$ 45.36
Intrinsic value of remaining unexercisable stock options expected to vest		$ 3.4			$ 3.4	$ 3.4
Average remaining term of remaining unexercisable stock options expected to vest in the future		7 years 3 months
Stock Option Program and Stock Appreciation Rights Program (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjustment to outstanding stock options special dividend \| shares		100,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of share-based payment awards vested				$ 3.6
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of share-based payment awards vested		$ 3.4	$ 10.3	$ 3.1

Share-Based Compensation Awards Granted (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options		0	0
Total share-based awards	311,962	389,604	712,456
Aggregate fair value at grant dates	$ 17.5	$ 17.5	$ 17.4
Dividend Declared [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	98,186
Employees \| Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	0	0	464,061
Employees \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	112,315	178,030	107,373
Employees \| Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	161,229	178,321	110,079
Board of Directors Chairman \| Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation awards granted	38,418	33,253	30,943

Total Share-Based Compensation Recognized (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 11.1	$ 10.3	$ 12.5
Tax benefit recognized	$ 3.9	$ 3.9	$ 4.8

Aggregate Stock Option and SARs Activity (Detail) - $ / shares	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Number of Options/SARs
Granted		0	0
Stock Option Program and Stock Appreciation Rights Program (SARs)
Number of Options/SARs
Beginning balance (shares)	2,700,000
Granted	100,000
Exercised (shares)	(800,000)
Forfeited (shares)	0
Ending balance (shares)	2,000,000	2,700,000
Exercisable (shares)	1,600,000
Weighted Average Exercise Price
Beginning balance (US$ per share)	$ 37.60
Granted (US$ per share)	40.89
Exercised (US$ per share)	30.80
Forfeited (US$ per share)	0.00
Ending balance (US$ per share)	38.26	$ 37.60
Exercisable (US$ per share)	$ 36.70

Summary of Certain Information Pertaining to Stock Option and SAR Awards Outstanding and Exercisable (Detail) - $ / shares shares in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
$20.59 - $28.72
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	$ 20.59
Range of Exercise Price, maximum	28.72
$29.01 - $37.03
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	29.01
Range of Exercise Price, maximum	37.03
$37.89 - $49.19
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Price, minimum	37.89
Range of Exercise Price, maximum	$ 49.19
Stock Option Program and Stock Appreciation Rights Program (SARs)
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Awards Outstanding	2.0	2.7
Awards Outstanding - WTD Avg. Remaining Life	4 years 2 months 20 days
Awards Outstanding - WTD. Avg. Exercise Price	$ 38.26	$ 37.60
Awards Exercisable	1.6
Awards Exercisable - WTD. Avg. Remaining Life	3 years 6 months 15 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 36.70
Stock Option Program and Stock Appreciation Rights Program (SARs) \| $20.59 - $28.72
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Awards Outstanding - No. of options/ SARs	0.3
Awards Outstanding - WTD Avg. Remaining Life	3 years 9 months 20 days
Awards Outstanding - WTD. Avg. Exercise Price	$ 20.98
Awards Exercisable - No. of Options/ SARS	0.3
Awards Exercisable - WTD. Avg. Remaining Life	3 years 9 months 20 days
Awards Exercisable - WTD. Avg. Exercise Price	$ 20.98
Stock Option Program and Stock Appreciation Rights Program (SARs) \| $29.01 - $37.03
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Awards Outstanding - No. of options/ SARs	0.8
Awards Outstanding - WTD Avg. Remaining Life	2 years 1 month 17 days
Awards Outstanding - WTD. Avg. Exercise Price	$ 35.82
Awards Exercisable - No. of Options/ SARS	0.8
Awards Exercisable - WTD. Avg. Remaining Life	2 years 1 month 17 days
Awards Exercisable - WTD. Avg. Exercise Price	$ 35.82
Stock Option Program and Stock Appreciation Rights Program (SARs) \| $37.89 - $49.19
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Awards Outstanding - No. of options/ SARs	0.9
Awards Outstanding - WTD Avg. Remaining Life	6 years 1 month 5 days
Awards Outstanding - WTD. Avg. Exercise Price	$ 45.17
Awards Exercisable - No. of Options/ SARS	0.5
Awards Exercisable - WTD. Avg. Remaining Life	5 years 4 months 5 days
Awards Exercisable - WTD. Avg. Exercise Price	$ 45.05

The Intrinsic Value of Stock Option and SAR Awards Outstanding and Exercisable (Detail) - Stock Option Program and Stock Appreciation Rights Program (SARs) $ in Millions	Sep. 30, 2014 USD ($)
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding	$ 33.3
Exercisable	$ 29.8

The Weighted Average Assumptions for Awards Granted (Detail)	12 Months Ended
	Sep. 30, 2012 $ / shares
Share based Compensation Arrangement by Share based Payment Award, Fair Value Assumptions, Method Used [Line Items]
Expected market price volatility	33.20%
Risk-free interest rates	1.20%
Expected dividend yield	2.50%
Expected life of stock options in years	5 years 11 months 15 days
Estimated weighted-average fair value per stock option	$ 11.50

Restricted Share-Based Award Activity (Including Restricted Stock, Restricted Stock Units and Deferred Stock Units) (Detail) - Restricted Stock, Restricted Stock Units and Deferred Stock Units - $ / shares	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Number of Shares [Roll Forward]
Beginning Balance	409,651	497,199	696,906
Granted	150,733	211,283	138,316
Vested	(81,597)	(251,855)	(301,132)
Forfeited	(44,895)	(46,976)	(36,891)
Ending Balance	433,892	409,651	497,199
Weighted Average Grant Date Fair Value
Beginning Balance	$ 47.36	$ 45.75	$ 35.22
Granted	59.35	44.80	47.53
Vested	41.88	40.87	22.25
Forfeited	47.43	53.54	45.28
Ending Balance	$ 52.55	$ 47.36	$ 45.75

Performance-Based Award Activity (Detail) - Performance Based Units - $ / shares	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Number of units [Roll Forward]
Beginning Balance	261,917	153,909	42,300
Granted	161,229	178,321	114,279
Vested	0	0	0
Forfeited	(111,897)	(70,313)	(2,670)
Ending Balance	311,249	261,917	153,909
Weighted Average Grant Date Fair Value per Unit
Beginning Balance	$ 46.81	$ 45.48	$ 51.73
Granted	59.39	45.06	47.63
Vested	0.00	0.00	0.00
Forfeited	53.24	46.62	47.66
Ending Balance	$ 51.21	$ 46.81	$ 45.48

EARNINGS (LOSS) PER COMMON SHARE - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of common shares covered by out-of-the-money stock options	0.0	0.8	0.7

Information to Calculate Basic and Diluted Earnings (Loss) Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share Disclosure [Line Items]
Income from continuing operations	$ (15.2)	$ 120.7	$ 125.7	$ (65.8)	$ (19.2)	$ 147.7	$ 99.1	$ (68.2)	$ 165.7	$ 159.4
Income (loss) from discontinued operations	(0.3)	1.0	0.0	0.1	(0.2)	0.5	0.9	0.5	0.8	1.7	$ (5.1)
Net income attributable to controlling interest	$ (15.2)	$ 121.7	$ 125.7	$ (65.7)	$ (19.4)	$ 148.2	$ 100.0	$ (67.7)	$ 166.5	$ 161.1	$ 106.5
BASIC EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period	61.0	61.3	61.9	62.1	62.0	61.7	61.6	61.4	61.6	61.7	61.0
Income from continuing operations	$ (0.24)	$ 1.97	$ 2.03	$ (1.06)	$ (0.31)	$ 2.39	$ 1.61	$ (1.11)	$ 2.69	$ 2.58	$ 1.83
Income (loss) from discontinued operations	0.00	0.02	0.00	0.00	0.00	0.01	0.01	0.01	0.01	0.03	(0.08)
Basic net income per common share	$ (0.24)	$ 1.99	$ 2.03	$ (1.06)	$ (0.31)	$ 2.40	$ 1.62	$ (1.10)	$ 2.70	$ 2.61	$ 1.75
DILUTED EARNINGS PER COMMON SHARE:
Weighted-average common shares outstanding during the period	61.0	61.3	61.9	62.1	62.0	61.7	61.6	61.4	61.6	61.7	61.0
Dilutive potential common shares									1.1	0.9	1.1
Weighted-average number of common shares outstanding and dilutive potential common shares	61.0	62.4	62.9	62.1	62.0	62.6	62.4	61.4	62.7	62.6	62.1
Income from continuing operations	$ (0.24)	$ 1.93	$ 2.00	$ (1.06)	$ (0.31)	$ 2.36	$ 1.59	$ (1.11)	$ 2.64	$ 2.55	$ 1.80
Income (loss) from discontinued operations	0.00	0.02	0.00	0.00	0.00	0.01	0.01	0.01	0.01	0.02	(0.09)
Diluted net income per common share	$ (0.24)	$ 1.95	$ 2.00	$ (1.06)	$ (0.31)	$ 2.37	$ 1.60	$ (1.10)	$ 2.65	$ 2.57	$ 1.71

Provision (Benefit) For Income Taxes Allocated to Continuing Operation (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Current:
Federal	$ 67.0	$ 55.0	$ 29.2
State	8.6	7.4	5.6
Foreign	3.5	4.4	7.3
Total Current	79.1	66.8	42.1
Deferred:
Federal	10.8	24.0	24.7
State	1.4	1.2	1.4
Foreign	(0.1)	(0.1)	(0.4)
Total Deferred	12.1	25.1	25.7
Provision for income taxes	$ 91.2	$ 91.9	$ 67.8

The Domestic and Foreign Components of Income From Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Taxes [Line Items]
Domestic	$ 231.0	$ 236.5	$ 163.7
Foreign	25.6	14.8	15.7
Income from continuing operations before income taxes	$ 256.6	$ 251.3	$ 179.4

Net Current and Non-Current Components of Deferred Income Taxes Recognized in the Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Net current deferred tax assets (classified with prepaid and other assets)	$ 72.2	$ 67.1
Net non-current deferred tax liabilities (classified with other liabilities)	120.4	96.2
Net deferred tax asset (liability)	(48.2)	(29.1)
Prepaid and other assets
Net current deferred tax assets (classified with prepaid and other assets)	72.2	67.1
Other liabilities
Net non-current deferred tax liabilities (classified with other liabilities)	$ 120.4	$ 96.2

Reconciliation of The Federal Corporate Income Tax Rate and The Effective Tax Rate (Detail)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Investments, Owned, Federal Income Tax Note [Line Items]
Statutory income tax rate	35.00%	35.00%	35.00%
Effect of foreign operations	1.50%	0.80%	(0.50%)
State taxes, net of federal benefit	2.70%	2.90%	3.10%
Domestic Production Activities Deduction permanent difference	(2.70%)	(2.10%)	(1.50%)
Effective Income Tax Rate Reconciliation, Nondeductible Expense	0.20%	0.80%	2.40%
Research and Experimentation and other federal tax credits	(0.80%)	(0.30%)	(0.10%)
Resolution of prior tax contingencies	0.20%	0.20%	(0.90%)
Other	(0.50%)	(0.70%)	0.30%
Effective income tax rate	35.60%	36.60%	37.80%

Components of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Net current deferred tax assets (classified with prepaid and other assets)	$ 72.2	$ 67.1
DEFERRED TAX ASSETS
Inventories	14.7	13.7
Accrued liabilities	59.7	59.2
Postretirement benefits	32.4	33.7
Accounts receivable	7.2	7.3
State NOL carryovers	1.3	1.1
Foreign NOL carryovers	48.2	51.6
Foreign tax credit carryovers	4.6	8.6
Interest rate swaps	4.2	6.3
Other	3.1	6.0
Gross deferred tax assets	175.4	187.5
Valuation allowance	(48.3)	(51.5)
Total deferred tax assets	127.1	136.0
DEFERRED TAX LIABILITIES
Property, plant and equipment	(59.2)	(62.3)
Intangible assets	(106.6)	(99.5)
Other	(9.5)	(3.3)
Deferred Tax Liabilities, Gross	175.3	165.1
Total deferred tax liability	$ (48.2)	$ (29.1)

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Investments, Owned, Federal Income Tax Note [Line Items]
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amount	$ 0.0	$ 0.4	$ 4.8
Valuation allowance	48.3	51.5
Foreign net operating losses on foreign disregarded entities	183.3
Statutory tax benefit of net operating loss carryovers and related valuation allowances	45.5	49.7
Tax benefit associated with losses	2.7	1.8
Tax benefits associated with state tax credits	0.6	0.5
Deferred tax on unremitted earnings	153.0
Gross unrecognized tax benefits	11.2	6.7	7.0	$ 8.9
Unrecognized tax benefits that would have an impact on the effective tax rate	8.5	6.7	6.9
Unrecognized tax benefits accrued payment of interest	1.8	1.8	1.8
Unrecognized tax benefits accrued payment of penalties	0.6	0.7	0.8
Recognized benefit related to tax interest and penalties	0.3
Foreign net operating losses	48.2	51.6
State net operating losses carryforward	17.3
Cash and cash equivalents	$ 89.3	129.8	$ 131.9	$ 130.9
Amount recognized as tax benefit that likelihood of being realized upon settlement	50.00%
Foreign tax credit carryovers	$ 4.6	8.6
Other Controlled Companies [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Foreign net operating losses	$ 11.0
U.S. state and local tax authorities \| Minimum [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
State net operating losses carryforward period, minimum	5 years
U.S. state and local tax authorities \| Maximum [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
State net operating losses carryforward period, maximum	20 years
U.S. state and local tax authorities \| Minimum Tax Year [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	2009
U.S. state and local tax authorities \| Maximum Tax Year [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	2012
Foreign Country
Investments, Owned, Federal Income Tax Note [Line Items]
Cash and cash equivalents	$ 59.9	$ 120.4
Foreign Country \| Minimum Tax Year [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	2010
Foreign Country \| Maximum Tax Year [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	2012
U.S. state and local audits
Investments, Owned, Federal Income Tax Note [Line Items]
Tax periods under investigation	2011

Reconciliation of the Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance at beginning of year	$ 6.7	$ 7.0	$ 8.9
Additions for tax positions of the current year	0.2	0.3	1.0
Additions for tax positions of prior years	7.6	4.3	2.9
Reductions for tax positions of prior years	(2.7)	(3.8)	(4.1)
Settlements with tax authorities	0.0	(0.4)	(0.5)
Expiration of statutes of limitation	(0.6)	(0.7)	(1.2)
Balance at end of year	$ 11.2	$ 6.7	$ 7.0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative, Notional Amount	$ 149.0	$ 80.4
Negative fair value of foreign currency contracts	0.1	2.1
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative, Notional Amount	1,300.0	$ 1,100.0
Interest rate loss amount expected to be reclassified to earnings during the next 12 months	6.3
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Diesel
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Commodity loss amount expected to be reclassified to earnings during the next 12 months	0.1
Interest expense \| DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Recognized hedge ineffectiveness	$ 2.0

Outstanding Commodity Contracts that Hedge Forecasted Purchases (Detail)	Sep. 30, 2014 gal tons	Sep. 30, 2013 gal tons
Urea
Derivative [Line Items]
Outstanding commodity contracts \| tons	58,500	49,500
Diesel
Derivative [Line Items]
Outstanding commodity contracts	5,250,000	3,528,000
Gasoline
Derivative [Line Items]
Outstanding commodity contracts	462,000	630,000
Heating Oil
Derivative [Line Items]
Outstanding commodity contracts	4,494,000	2,940,000

Fair Values of the Company's Derivative Instruments (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Derivatives, Fair Value [Line Items]
Total derivatives instruments	$ (13.5)	$ (21.0)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives instruments	(12.1)	(18.6)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements \| Other Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	4.0	3.7
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(10.3)	(8.3)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest rate swap agreements \| Other liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(5.2)	(12.1)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid and other assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	0.1
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.6)	(2.0)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives instruments	(1.4)	(2.4)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.1)	(2.1)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	$ (1.3)	$ (0.3)

Effect of Derivative Instruments on OCI and the Condensed, Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in AOCI	$ (4.9)	$ (3.3)
Amount of Gain/(Loss) Reclassified From AOCI Into Statement of Operations	(9.5)	(8.4)
Cash Flow Hedging \| Interest rate swap agreements
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in AOCI	(6.6)	(1.0)
Cash Flow Hedging \| Interest rate swap agreements \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Reclassified From AOCI Into Statement of Operations	(10.0)	(8.4)
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in AOCI	1.7	(2.3)
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Reclassified From AOCI Into Statement of Operations	0.5	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in Statement of Operations	(1.7)	6.1
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in Statement of Operations	(1.0)	(0.6)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency swap contracts \| Other income (expense), net [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain/(Loss) Recognized in Statement of Operations	$ (0.7)	$ 6.7

Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 32.0	$ 83.9
Other	8.9	7.0
Total assets	44.9	94.7
Liabilities, Fair Value Disclosure, Recurring	(17.5)	(24.8)
Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	4.0	3.7
Derivative liabilities	(15.5)	(20.4)
Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	(0.1)	(2.1)
Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.1
Derivative liabilities	(1.9)	(2.3)
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	32.0	83.9
Other	8.9	7.0
Total assets	40.9	90.9
Liabilities, Fair Value Disclosure, Recurring	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.0
Derivative liabilities	0.0	0.0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0
Other	0.0	0.0
Total assets	4.0	3.8
Liabilities, Fair Value Disclosure, Recurring	(17.5)	(24.8)
Significant Other Observable Inputs (Level 2) \| Interest rate swap agreements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	4.0	3.7
Derivative liabilities	(15.5)	(20.4)
Significant Other Observable Inputs (Level 2) \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	(0.1)	(2.1)
Significant Other Observable Inputs (Level 2) \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.1
Derivative liabilities	(1.9)	(2.3)
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
Other	0.0	0.0
Total assets		0.0
Liabilities, Fair Value Disclosure, Recurring	0.0	0.0
Fair Value, Inputs, Level 3 [Member] \| Interest rate swap agreements
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, Inputs, Level 3 [Member] \| Foreign currency swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0.0	0.0
Fair Value, Inputs, Level 3 [Member] \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets		0.0
Derivative liabilities	$ 0.0	$ 0.0

Non-Financial Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Technology
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Asset Impairment Charges		$ 4.3
Global Consumer [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Asset Impairment Charges		11.6
Global Consumer [Member] \| Tradenames
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Asset Impairment Charges		11.1
Fair Value, Measurements, Nonrecurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	$ 0.0	0.0
Fair Value, Measurements, Nonrecurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) \| Technology
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		0.0
Fair Value, Measurements, Nonrecurring [Member] \| Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	0.0	0.0
Fair Value, Measurements, Nonrecurring [Member] \| Significant Other Observable Inputs (Level 2) \| Technology
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		0.0
Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Technology
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		0.0
Ortho Tradename [Member] \| Global Consumer [Member] \| Tradenames
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	92.3	126.0	$ 137.1
Asset Impairment Charges	$ 33.7	11.6
Ortho Tradename [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis, Valuation Techniques [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure		$ 126.0

FAIR VALUE MEASUREMENTS - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restructuring Costs and Asset Impairment Charges	$ 33.7	$ 16.2	$ 5.3
Global Consumer [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Asset Impairment Charges		11.6
Global Consumer [Member] \| Tradenames
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Asset Impairment Charges		11.1
Ortho Tradename [Member] \| Global Consumer [Member] \| Tradenames
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Indefinite-lived Intangible Assets, Fair Value	92.3	126.0	$ 137.1
Asset Impairment Charges	$ 33.7	$ 11.6

Future Minimum Lease Payments for Operating Leases (Detail) $ in Millions	Sep. 30, 2014 USD ($)
Operating Leased Assets [Line Items]
2014	$ 46.4
2015	36.2
2016	26.3
2017	20.1
2018	17.1
Thereafter	27.0
Total future minimum lease payments	$ 173.1

OPERATING LEASES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Operating Leased Assets [Line Items]
Rent expense	$ 71.2	$ 61.9	$ 69.0
Corporate Aircraft
Operating Leased Assets [Line Items]
Residual value guarantee	30.9
Car and Light Truck Leases
Operating Leased Assets [Line Items]
Residual value guarantee	$ 6.4
Falcon Aircraft [Member] \| Corporate Aircraft
Operating Leased Assets [Line Items]
Lease Termination Date	Sep. 30, 2016
Bombardier Aircraft [Member] \| Corporate Aircraft
Operating Leased Assets [Line Items]
Lease Termination Date	Sep. 30, 2019

Other residual Value Guarantee Amounts (Detail) $ in Millions	12 Months Ended
	Sep. 30, 2014 USD ($)
Scotts Lawn Service Vehicles
Property Subject to or Available for Operating Lease [Line Items]
Amount of Guarantee	$ 0.8
Lease Termination Date	Sep. 30, 2020
Corporate Aircraft
Property Subject to or Available for Operating Lease [Line Items]
Amount of Guarantee	$ 30.9

Unconditional Purchase Obligations That Have Not Been Recognized (Detail) $ in Millions	Sep. 30, 2014 USD ($)
Unrecorded Unconditional Purchase Obligation [Line Items]
2014	$ 127.1
2015	50.0
2016	19.7
2017	4.8
2018	6.8
Thereafter	0.5
Unrecorded Unconditional Purchase Obligation	$ 208.9

CONTINGENCIES - Additional Information (Detail) $ in Millions	Sep. 30, 2014 USD ($)
Commitments And Contingencies Disclosure [Line Items]
Accrued liabilities related to other regulatory matters which are accounted for in the Other liabilities	$ 5.4

Concentrations of Accounts Receivable Credit Risk (Detail)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Consolidated net sales \| Geographic Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	81.00%	81.00%	81.00%
Accounts receivable, net
Concentration Risk [Line Items]
Concentration Of Customers Accounts Receivable in U.S.	10.00%
Accounts receivable, net \| Geographic Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Of Customers Accounts Receivable in U.S.	71.00%	72.00%
Global Consumer [Member] \| Consolidated net sales \| Geographic Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	72.00%	72.00%	72.00%
Global Consumer [Member] \| Accounts receivable, net \| Geographic Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Of Customers Accounts Receivable in U.S.	62.00%	63.00%
Scotts Lawnservice [Member] \| Consolidated net sales \| Geographic Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	9.00%	9.00%	9.00%
Scotts Lawnservice [Member] \| Accounts receivable, net \| Geographic Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Of Customers Accounts Receivable in U.S.	9.00%	9.00%

CONCENTRATIONS OF CREDIT RISK - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Concentration Risk [Line Items]
Concentration of customer risk	No concentrations of these customers or individual customers within this group accounted for more than 10% of the Company’s accounts receivable
Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Of Customers Accounts Receivable with three largest customers	55.00%	56.00%
Accounts receivable, net
Concentration Risk [Line Items]
Concentration Of Customers Accounts Receivable with three largest customers	10.00%
Consolidated net sales \| Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration of customer risk	0.1

Percentages of Three Largest Customers Consolidated Net Sales (Detail)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration Of Customers Accounts Receivable with three largest customers	55.00%	56.00%
Global Consumer [Member] \| Home Depot
Revenue, Major Customer [Line Items]
Percentage of consolidated net sales	36.00%	34.00%	33.00%
Global Consumer [Member] \| Lowe's
Revenue, Major Customer [Line Items]
Percentage of consolidated net sales	19.00%	18.00%	18.00%
Global Consumer [Member] \| Wal-mart
Revenue, Major Customer [Line Items]
Percentage of consolidated net sales	13.00%	13.00%	13.00%

Other (Income) Expense, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Operating Income (Loss) [Abstract]
Royalty income, net	$ (5.6)	$ (4.7)	$ (4.9)
Franchise fees	(0.3)	(0.3)	(0.3)
Foreign currency losses	1.0	0.4	(0.7)
Gain Loss On Investment Of Unconsolidated Affiliate	(5.7)	0.4	0.0
Other	(4.1)	(5.8)	3.1
Total	$ (14.7)	$ (10.0)	$ (2.8)

Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting Information [Line Items]
Net sales	$ 454.3	$ 1,116.4	$ 1,081.0	$ 189.6	$ 433.6	$ 1,137.1	$ 1,007.9	$ 195.1	$ 2,841.3	$ 2,773.7	$ 2,770.5
Depreciation and amortization									64.4	66.1	62.4
Capital expenditures									87.6	60.1	69.4
Assets	2,058.3				1,937.2				2,058.3	1,937.2
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales									2,815.0	2,742.5	2,729.4
Corporate and Other
Segment Reporting Information [Line Items]
Net sales									26.3	31.2	41.1
Depreciation and amortization									12.4	13.4	14.1
Capital expenditures									1.1	3.7	2.9
Assets	176.3				183.2				176.3	183.2
Global Consumer [Member]
Segment Reporting Information [Line Items]
Net sales									2,552.0	2,484.7	2,483.6
Depreciation and amortization									48.1	48.7	44.2
Capital expenditures									83.3	53.3	64.6
Assets	1,690.7				1,564.2				1,690.7	1,564.2
Scotts Lawnservice [Member]
Segment Reporting Information [Line Items]
Net sales									263.0	257.8	245.8
Depreciation and amortization									3.9	4.0	4.1
Capital expenditures									3.2	3.1	1.9
Assets	$ 191.3				$ 189.8				191.3	189.8
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									256.6	251.3	179.4
Continuing Operations [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									469.0	432.4	362.9
Continuing Operations [Member] \| Corporate and Other
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(90.4)	(91.2)	(96.3)
Continuing Operations [Member] \| Intangible Asset Amortization
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(13.0)	(10.4)	(10.1)
Continuing Operations [Member] \| Product registration and recall matter
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									0.0	0.0	(8.2)
Continuing Operations [Member] \| Impairment, restructuring and other charges
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(51.0)	(20.3)	(7.1)
Continuing Operations [Member] \| Deferred Debt Issuance Costs
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(10.7)	0.0	0.0
Continuing Operations [Member] \| Interest expense
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									(47.3)	(59.2)	(61.8)
Continuing Operations [Member] \| Global Consumer [Member]
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes										403.7	335.9
Continuing Operations [Member] \| Global Consumer [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									438.8
Continuing Operations [Member] \| Scotts Lawnservice [Member]
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes										$ 28.7	$ 27.0
Continuing Operations [Member] \| Scotts Lawnservice [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes									$ 30.2

SEGMENT INFORMATION Net Sales by Product Category (Details)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenue from External Customer [Line Items]
Percentage of Global Consumer net sales	100.00%	100.00%	100.00%
Lawn Care [Member]
Revenue from External Customer [Line Items]
Percentage of Global Consumer net sales	34.00%	35.00%	35.00%
Growing Media [Member]
Revenue from External Customer [Line Items]
Percentage of Global Consumer net sales	36.00%	35.00%	33.00%
Home Protection [Member]
Revenue from External Customer [Line Items]
Percentage of Global Consumer net sales	15.00%	14.00%	14.00%
Roundup Marketing Agreement
Revenue from External Customer [Line Items]
Percentage of Global Consumer net sales	5.00%	5.00%	6.00%
Other, primarily gardening and landscape
Revenue from External Customer [Line Items]
Percentage of Global Consumer net sales	10.00%	11.00%	12.00%

Net sales and long-lived assets by geographic area (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,841.3	$ 2,773.7	$ 2,770.5
Long-Lived Assets	549.9	484.4	502.2
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	2,328.2	2,295.5	2,290.7
Long-Lived Assets	458.8	419.9	432.0
International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	513.1	478.2	479.8
Long-Lived Assets	$ 91.1	$ 64.5	$ 70.2

Unaudited Quarterly Results of Operation (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Quarterly Financial Information [Line Items]
Net sales	$ 454.3	$ 1,116.4	$ 1,081.0	$ 189.6	$ 433.6	$ 1,137.1	$ 1,007.9	$ 195.1	$ 2,841.3	$ 2,773.7	$ 2,770.5
Gross profit	140.4	423.3	433.8	33.9	130.1	440.3	377.2	30.6	1,031.4	978.2	956.6
Income (loss) from continuing operations	(15.2)	120.7	125.7	(65.8)	(19.2)	147.7	99.1	(68.2)	165.7	159.4
Income (loss) from continuing operations									165.4	159.4	111.6
Income (loss) from discontinued operations, net of tax	(0.3)	1.0	0.0	0.1	(0.2)	0.5	0.9	0.5	0.8	1.7	(5.1)
Net income (loss)	(15.5)	121.7	125.7	(65.7)					166.2	161.1	106.5
Income (loss) attributable to controlling interest	$ (15.2)	$ 121.7	$ 125.7	$ (65.7)	$ (19.4)	$ 148.2	$ 100.0	$ (67.7)	$ 166.5	$ 161.1	$ 106.5
Basic earnings (loss) per common share:
Income (loss) from continuing operations	$ (0.24)	$ 1.97	$ 2.03	$ (1.06)	$ (0.31)	$ 2.39	$ 1.61	$ (1.11)	$ 2.69	$ 2.58	$ 1.83
Income (loss) from discontinued operations, net of tax	0.00	0.02	0.00	0.00	0.00	0.01	0.01	0.01	0.01	0.03	(0.08)
Basic net income per common share	$ (0.24)	$ 1.99	$ 2.03	$ (1.06)	$ (0.31)	$ 2.40	$ 1.62	$ (1.10)	$ 2.70	$ 2.61	$ 1.75
Common shares used in basic EPS calculation	61.0	61.3	61.9	62.1	62.0	61.7	61.6	61.4	61.6	61.7	61.0
Diluted earnings (loss) per common share:
Income (loss) from continuing operations	$ (0.24)	$ 1.93	$ 2.00	$ (1.06)	$ (0.31)	$ 2.36	$ 1.59	$ (1.11)	$ 2.64	$ 2.55	$ 1.80
Income (loss) from discontinued operations, net of tax	0.00	0.02	0.00	0.00	0.00	0.01	0.01	0.01	0.01	0.02	(0.09)
Diluted net income per common share	$ (0.24)	$ 1.95	$ 2.00	$ (1.06)	$ (0.31)	$ 2.37	$ 1.60	$ (1.10)	$ 2.65	$ 2.57	$ 1.71
Common shares and dilutive potential common shares used in diluted EPS calculation	61.0	62.4	62.9	62.1	62.0	62.6	62.4	61.4	62.7	62.6	62.1

Quarterly Consolidated Financial Information- Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Quarterly Financial Information [Line Items]
Percentage of annual net sales from combined second and third quarter sales									75.00%	75.00%	75.00%
Product registration and recall charges									$ 0.0	$ 0.0	$ 7.8
Impairment, restructuring and other	$ 5.4	$ 5.5	$ 4.1	$ 0.3	$ 11.4	$ 7.0	$ 0.1	$ (0.4)	51.0	18.1	7.1
Other Restructuring Costs			2.0						2.0
Costs related to refinancing			10.7						10.7	0.0	0.0
Cost of sales-impairment, restructuring and other					$ 0.6	$ 1.5	$ 0.1		0.0	2.2	0.0
Cash received from sale of business									7.2	0.0	0.0
Goodwill and intangible asset impairments									33.7	15.9	$ 3.2
Global Consumer [Member]
Quarterly Financial Information [Line Items]
Restructuring charges										$ 9.1
Intangible asset impairments		33.7
Wild Bird Food
Quarterly Financial Information [Line Items]
Gain on sale of assets		1.2
Cash received from sale of business			$ 4.1
Future earn-out payments	$ 1.0								$ 1.0
Proceeds from sale of manufacturing facilities		$ 3.1

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Parent
Dividends paid to Parent or Subsidiary Guarantors included in operating activities	$ 422.8	$ 87.8	$ 92.9
Subsidiary Guarantors
Dividends paid to Parent or Subsidiary Guarantors included in operating activities	$ 1.3

Condensed, Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 454.3	$ 1,116.4	$ 1,081.0	$ 189.6	$ 433.6	$ 1,137.1	$ 1,007.9	$ 195.1	$ 2,841.3	$ 2,773.7	$ 2,770.5
Cost of sales									1,809.9	1,793.3	1,813.5
Cost of sales-impairment, restructuring and other					0.6	1.5	0.1		0.0	2.2	0.0
Cost of sales-product registration and recall matters									0.0	0.0	(0.4)
Gross profit	140.4	423.3	433.8	33.9	130.1	440.3	377.2	30.6	1,031.4	978.2	956.6
Operating expenses:
Selling, general and administrative									680.5	659.6	703.3
Impairment, restructuring and other	5.4	5.5	4.1	0.3	11.4	7.0	0.1	(0.4)	51.0	18.1	7.1
Product registration and recall matters									0.0	0.0	7.8
Other income, net									(14.7)	(10.0)	(2.8)
Income (loss) from operations									314.6	310.5	241.2
Equity income in subsidiaries									0.0
Other nonoperating income									0.0
Costs related to refinancing			10.7						10.7	0.0	0.0
Interest expense									47.3	59.2	61.8
Income from continuing operations before income taxes									256.6	251.3	179.4
Income tax (benefit) expense from continuing operations									91.2	91.9	67.8
Income (loss) from continuing operations									165.4	159.4	111.6
Income (loss) from discontinued operations, net of tax	(0.3)	1.0	0.0	0.1	(0.2)	0.5	0.9	0.5	0.8	1.7	(5.1)
Net income (loss)	(15.5)	121.7	125.7	(65.7)					166.2	161.1	106.5
Net loss attributable to noncontrolling interest									0.3	0.0	0.0
Net income attributable to controlling interest	$ (15.2)	$ 121.7	$ 125.7	$ (65.7)	$ (19.4)	$ 148.2	$ 100.0	$ (67.7)	166.5	161.1	106.5
Parent
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales									0.0
Cost of sales									0.0
Cost of sales-impairment, restructuring and other
Cost of sales-product registration and recall matters											0.0
Gross profit									0.0
Operating expenses:
Selling, general and administrative									0.0		0.0
Impairment, restructuring and other									0.0
Product registration and recall matters
Other income, net									0.0		0.0
Income (loss) from operations									0.0	0.0
Equity income in subsidiaries									(193.2)	(180.9)	(126.4)
Other nonoperating income									(21.3)	(20.4)	(24.5)
Costs related to refinancing									10.7
Interest expense									52.5	52.4	56.5
Income from continuing operations before income taxes									151.3	148.9	94.4
Income tax (benefit) expense from continuing operations									(14.9)	(12.2)	(12.1)
Income (loss) from continuing operations									166.2	161.1	106.5
Income (loss) from discontinued operations, net of tax									0.0	0.0	0.0
Net income (loss)									166.2	161.1	106.5
Net loss attributable to noncontrolling interest									0.3
Net income attributable to controlling interest									166.5
Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales									2,314.0	2,280.4	2,270.7
Cost of sales									1,440.5	1,446.7	1,464.8
Cost of sales-impairment, restructuring and other
Cost of sales-product registration and recall matters											(0.4)
Gross profit									873.5	833.7	805.5
Operating expenses:
Selling, general and administrative									532.8	515.3	550.8
Impairment, restructuring and other									48.2	11.2	7.9
Product registration and recall matters											7.8
Other income, net									(12.6)	(6.9)	(1.1)
Income (loss) from operations									305.1	314.1	240.1
Equity income in subsidiaries									(8.9)	1.3	1.6
Other nonoperating income									0.0		0.0
Costs related to refinancing									0.0
Interest expense									37.4	25.2	25.4
Income from continuing operations before income taxes									276.6	287.6	213.1
Income tax (benefit) expense from continuing operations									95.2	105.8	80.9
Income (loss) from continuing operations									181.4	181.8	132.2
Income (loss) from discontinued operations, net of tax									0.4	0.8	(5.8)
Net income (loss)									181.8	182.6	126.4
Net loss attributable to noncontrolling interest									0.3
Net income attributable to controlling interest									182.1
Non-Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales									527.3	493.3	499.8
Cost of sales									369.4	346.6	348.7
Cost of sales-impairment, restructuring and other										2.2
Cost of sales-product registration and recall matters											0.0
Gross profit									157.9	144.5	151.1
Operating expenses:
Selling, general and administrative									147.7	144.3	152.5
Impairment, restructuring and other									2.8	6.9	(0.8)
Product registration and recall matters											0.0
Other income, net									(2.1)	(3.1)	(1.7)
Income (loss) from operations									9.5	(3.6)	1.1
Equity income in subsidiaries									0.0	0.0
Other nonoperating income									(22.2)
Costs related to refinancing									0.0
Interest expense									0.9	2.0	4.4
Income from continuing operations before income taxes									30.8	(5.6)	(3.3)
Income tax (benefit) expense from continuing operations									10.9	(1.7)	(1.0)
Income (loss) from continuing operations									19.9	(3.9)	(2.3)
Income (loss) from discontinued operations, net of tax									0.4	0.9	0.7
Net income (loss)									20.3	(3.0)	(1.6)
Net loss attributable to noncontrolling interest									0.0
Net income attributable to controlling interest									20.3
Consolidation, Eliminations [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales									0.0		0.0
Cost of sales									0.0
Cost of sales-impairment, restructuring and other
Cost of sales-product registration and recall matters											0.0
Gross profit									0.0	0.0
Operating expenses:
Selling, general and administrative									0.0
Impairment, restructuring and other									0.0
Product registration and recall matters											0.0
Other income, net									0.0		0.0
Income (loss) from operations									0.0
Equity income in subsidiaries									202.1	179.6	124.8
Other nonoperating income									43.5	20.4	24.5
Costs related to refinancing									0.0
Interest expense									(43.5)	(20.4)	(24.5)
Income from continuing operations before income taxes									(202.1)	(179.6)	(124.8)
Income tax (benefit) expense from continuing operations									0.0
Income (loss) from continuing operations									(202.1)	(179.6)	(124.8)
Income (loss) from discontinued operations, net of tax									0.0	0.0
Net income (loss)									(202.1)	$ (179.6)	$ (124.8)
Net loss attributable to noncontrolling interest									(0.3)
Net income attributable to controlling interest									$ (202.4)

Condensed, Consolidating Statement of Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Sep. 30, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Net income (loss)	$ (15.5)	$ 121.7	$ 125.7	$ (65.7)	$ 166.2	$ 161.1	$ 106.5
Net foreign currency translation adjustment					(8.2)	(5.2)	2.3
Net change in derivatives					4.6	5.1	(0.9)
Net change in pension and other post retirement benefits					(4.8)	9.6	(10.7)
Other comprehensive income (loss)					(8.4)	9.5	(9.3)
Comprehensive income (loss)					157.8	170.6	97.2
Parent
Net income (loss)					166.2	161.1	106.5
Net foreign currency translation adjustment					(8.2)	0.0	0.0
Net change in derivatives					4.6	7.2	0.1
Net change in pension and other post retirement benefits					(4.8)	0.0	0.0
Other comprehensive income (loss)					(8.4)	7.2	0.1
Comprehensive income (loss)					157.8	168.3	106.6
Subsidiary Guarantors
Net income (loss)					181.8	182.6	126.4
Net foreign currency translation adjustment					0.0	0.0	0.0
Net change in derivatives					1.3	(2.1)	(1.0)
Net change in pension and other post retirement benefits					0.7	10.6	(1.2)
Other comprehensive income (loss)					2.0	8.5	(2.2)
Comprehensive income (loss)					183.8	191.1	124.2
Non-Guarantors
Net income (loss)					20.3	(3.0)	(1.6)
Net foreign currency translation adjustment					(8.2)	(5.2)	2.3
Net change in derivatives					0.0	0.0	0.0
Net change in pension and other post retirement benefits					(5.5)	(1.0)	(9.5)
Other comprehensive income (loss)					(13.7)	(6.2)	(7.2)
Comprehensive income (loss)					6.6	(9.2)	(8.8)
Consolidation, Eliminations [Member]
Net income (loss)					(202.1)	(179.6)	(124.8)
Net foreign currency translation adjustment					8.2	0.0	0.0
Net change in derivatives					(1.3)	0.0	0.0
Net change in pension and other post retirement benefits					4.8	0.0	0.0
Other comprehensive income (loss)					11.7	0.0	0.0
Comprehensive income (loss)					$ (190.4)	$ (179.6)	$ (124.8)

Condensed, Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	$ 240.9	$ 342.0	$ 153.4
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	3.7	3.6	0.7
Proceeds from sale of business, net of transaction costs	7.2	0.0	0.0
Investments in property, plant and equipment	(87.6)	(60.1)	(69.4)
Proceeds from sale and leaseback transaction	35.1	0.0	0.0
Investment in unconsolidated affiliates		4.5
Investments in acquired businesses, net of cash acquired	(114.0)	(3.2)	(7.0)
Net cash used in investing activities	(155.6)	(64.2)	(75.7)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,932.8	1,474.8	1,684.0
Repayments under revolving and bank lines of credit and term loans	(1,525.3)	(1,682.1)	(1,694.6)
Repayment of 7.25% senior notes	200.0	0.0	0.0
Financing and issuance fees	(6.1)	0.0	0.0
Dividends paid	(230.8)	(87.8)	(75.4)
Purchase of Common Shares	(120.0)	0.0	(17.5)
Payments on sellers notes	(0.8)	(0.8)	0.0
Excess tax benefits from share-based payment arrangements	5.9	2.0	6.6
Cash received from exercise of stock options	20.0	13.3	17.6
Intercompany financing	0.0		0.0
Net cash used in financing activities	(124.3)	(280.6)	(79.3)
Effect of exchange rate changes on cash	(1.5)	0.7	2.6
Net increase (decrease) in cash and cash equivalents	(40.5)	(2.1)	1.0
Cash and cash equivalents at beginning of year	129.8	131.9	130.9
Cash and cash equivalents at end of year	89.3	129.8	131.9
Parent
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	388.8	69.8	72.9
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Proceeds from sale of business, net of transaction costs	0.0
Investments in property, plant and equipment	0.0	0.0	0.0
Proceeds from sale and leaseback transaction	0.0
Investment in unconsolidated affiliates		0.0
Investments in acquired businesses, net of cash acquired	0.0	0.0	0.0
Net cash used in investing activities	0.0	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	0.0	0.0
Repayments under revolving and bank lines of credit and term loans	0.0	0.0
Repayment of 7.25% senior notes	200.0
Financing and issuance fees	(6.1)
Dividends paid	(230.8)	(87.8)	(75.4)
Purchase of Common Shares	(120.0)		(17.5)
Payments on sellers notes	0.0	0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from exercise of stock options	20.0	13.3	17.6
Intercompany financing	148.1	4.7	2.4
Net cash used in financing activities	(388.8)	(69.8)	(72.9)
Effect of exchange rate changes on cash	0.0	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of year	0.0	0.0	0.0
Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	254.5	245.9	163.6
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	3.7	0.2	0.7
Proceeds from sale of business, net of transaction costs	6.6
Investments in property, plant and equipment	(81.0)	(44.6)	(61.2)
Proceeds from sale and leaseback transaction	35.1
Investment in unconsolidated affiliates		4.5
Investments in acquired businesses, net of cash acquired	(58.9)	(3.2)	(6.7)
Net cash used in investing activities	(94.5)	(52.1)	(67.2)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,596.1	1,130.4	853.4
Repayments under revolving and bank lines of credit and term loans	(1,184.7)	(1,078.5)	(1,016.2)
Repayment of 7.25% senior notes	0.0
Financing and issuance fees	0.0
Dividends paid	(404.9)	(87.8)	(92.9)
Purchase of Common Shares	0.0		0.0
Payments on sellers notes	(0.8)	(0.8)
Excess tax benefits from share-based payment arrangements	5.9	2.0	6.6
Cash received from exercise of stock options	0.0	0.0
Intercompany financing	(151.1)	(159.1)	151.0
Net cash used in financing activities	(139.5)	(193.8)	(98.1)
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	20.5	0.0	(1.7)
Cash and cash equivalents at beginning of year	2.6	2.6	4.3
Cash and cash equivalents at end of year	23.1	2.6	2.6
Non-Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	21.7	114.1	9.8
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	3.4	0.0
Proceeds from sale of business, net of transaction costs	0.6
Investments in property, plant and equipment	(6.6)	(15.5)	(8.2)
Proceeds from sale and leaseback transaction	0.0
Investment in unconsolidated affiliates		0.0
Investments in acquired businesses, net of cash acquired	(55.1)	0.0	(0.3)
Net cash used in investing activities	(61.1)	(12.1)	(8.5)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	336.7	344.4	830.6
Repayments under revolving and bank lines of credit and term loans	(340.6)	(603.6)	(678.4)
Repayment of 7.25% senior notes	0.0
Financing and issuance fees	0.0
Dividends paid	(19.2)	0.0	0.0
Purchase of Common Shares	0.0
Payments on sellers notes	0.0	0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0	0.0
Cash received from exercise of stock options	0.0	0.0	0.0
Intercompany financing	3.0	154.4	(153.4)
Net cash used in financing activities	(20.1)	(104.8)	(1.2)
Effect of exchange rate changes on cash	(1.5)	0.7	2.6
Net increase (decrease) in cash and cash equivalents	(61.0)	(2.1)	2.7
Cash and cash equivalents at beginning of year	127.2	129.3	126.6
Cash and cash equivalents at end of year	66.2	127.2	129.3
Consolidation, Eliminations [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(424.1)	(87.8)	(92.9)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0	0.0
Proceeds from sale of business, net of transaction costs	0.0
Investments in property, plant and equipment	0.0	0.0	0.0
Proceeds from sale and leaseback transaction	0.0
Investment in unconsolidated affiliates		0.0
Investments in acquired businesses, net of cash acquired	0.0	0.0	0.0
Net cash used in investing activities	0.0	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	0.0	0.0
Repayments under revolving and bank lines of credit and term loans	0.0	0.0	0.0
Repayment of 7.25% senior notes	0.0
Financing and issuance fees	0.0
Dividends paid	424.1	87.8	92.9
Purchase of Common Shares	0.0		0.0
Payments on sellers notes	0.0	0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0	0.0
Cash received from exercise of stock options	0.0	0.0	0.0
Intercompany financing	0.0	0.0
Net cash used in financing activities	424.1	87.8	92.9
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0	0.0
Cash and cash equivalents at end of year	$ 0.0	$ 0.0	$ 0.0

Condensed, Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Current assets:
Cash and cash equivalents	$ 89.3	$ 129.8	$ 131.9	$ 130.9
Accounts receivable, net	224.0	206.6
Accounts receivable pledged	113.7	106.7
Inventories	385.1	324.9
Prepaid and other assets	122.9	113.0
Total current assets	935.0	881.0
Property, plant and equipment, net	437.0	422.3
Goodwill	350.9	315.1	309.4
Intangible assets, net	302.7	284.4
Other assets	32.7	34.4
Equity investment in subsidiaries	0.0	0.0
Intercompany assets	0.0	0.0
Total assets	2,058.3	1,937.2
Current liabilities:
Current portion of debt	91.9	92.4
Accounts payable	193.3	137.7
Other current liabilities	259.5	279.7
Total current liabilities	544.7	509.8
Long-term debt	692.4	478.1
Other liabilities	254.0	238.8
Equity investment in subsidiaries	0.0	0.0
Intercompany liabilities	0.0
Total liabilities	1,491.1	1,226.7
Total shareholders' equity - controlling interest	553.7	710.5
Noncontrolling interest	13.5	0.0
Total equity	567.2	710.5	601.9	559.8
Total liabilities and shareholders' equity	2,058.3	1,937.2
Parent
Current assets:
Cash and cash equivalents	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0
Accounts receivable pledged	0.0	0.0
Inventories	0.0	0.0
Prepaid and other assets	0.0	0.0
Total current assets	0.0
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Intangible assets, net	0.0	0.0
Other assets	23.8	22.4
Equity investment in subsidiaries	368.3	317.1
Intercompany assets	878.8	871.7
Total assets	1,270.9	1,211.2
Current liabilities:
Current portion of debt	0.0	0.0
Accounts payable	0.0	0.0
Other current liabilities	16.7	16.0
Total current liabilities	16.7	16.0
Long-term debt	681.8	473.0
Other liabilities	5.1	11.7
Equity investment in subsidiaries	0.0	0.0
Intercompany liabilities	0.0	0.0
Total liabilities	703.6	500.7
Total shareholders' equity - controlling interest	553.8	710.5
Noncontrolling interest	13.5
Total equity	567.3
Total liabilities and shareholders' equity	1,270.9	1,211.2
Subsidiary Guarantors
Current assets:
Cash and cash equivalents	23.1	2.6	2.6	4.3
Accounts receivable, net	124.6	119.7
Accounts receivable pledged	113.7	106.7
Inventories	282.1	247.2
Prepaid and other assets	85.0	76.4
Total current assets	628.5	552.6
Property, plant and equipment, net	369.5	377.9
Goodwill	344.3	314.4
Intangible assets, net	256.8	244.8
Other assets	14.7	19.5
Equity investment in subsidiaries	0.0	0.0
Intercompany assets	0.0	0.0
Total assets	1,613.8	1,509.2
Current liabilities:
Current portion of debt	85.8	87.3
Accounts payable	134.3	83.9
Other current liabilities	161.8	183.4
Total current liabilities	381.9	354.6
Long-term debt	480.0	67.9
Other liabilities	235.7	213.3
Equity investment in subsidiaries	106.5	173.3
Intercompany liabilities	303.5	652.1
Total liabilities	1,507.6	1,461.2
Total shareholders' equity - controlling interest	92.7	48.0
Noncontrolling interest	13.5
Total equity	106.2
Total liabilities and shareholders' equity	1,613.8	1,509.2
Non-Guarantors
Current assets:
Cash and cash equivalents	66.2	127.2	129.3	126.6
Accounts receivable, net	99.4	86.9
Accounts receivable pledged	0.0	0.0
Inventories	103.0	77.7
Prepaid and other assets	37.9	36.6
Total current assets	306.5	328.4
Property, plant and equipment, net	67.5	44.4
Goodwill	6.6	0.7
Intangible assets, net	45.9	39.6
Other assets	28.5	26.5
Equity investment in subsidiaries	0.0	0.0
Intercompany assets	0.0	0.0
Total assets	455.0	439.6
Current liabilities:
Current portion of debt	6.1	5.1
Accounts payable	59.0	53.8
Other current liabilities	81.0	80.3
Total current liabilities	146.1	139.2
Long-term debt	12.4	10.2
Other liabilities	47.4	47.8
Equity investment in subsidiaries	0.0	0.0
Intercompany liabilities	93.5	146.6
Total liabilities	299.4	343.8
Total shareholders' equity - controlling interest	155.6	95.8
Noncontrolling interest	0.0
Total equity	155.6
Total liabilities and shareholders' equity	455.0	439.6
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0.0	0.0	$ 0.0	$ 0.0
Accounts receivable, net	0.0	0.0
Accounts receivable pledged	0.0	0.0
Inventories	0.0	0.0
Prepaid and other assets	0.0	0.0
Total current assets	0.0	0.0
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Intangible assets, net	0.0	0.0
Other assets	(34.3)	(34.0)
Equity investment in subsidiaries	(368.3)	(317.1)
Intercompany assets	(878.8)	(871.7)
Total assets	(1,281.4)	(1,222.8)
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
Long-term debt	(481.8)	(73.0)
Other liabilities	(34.2)	(34.0)
Equity investment in subsidiaries	(106.5)	(173.3)
Intercompany liabilities	(397.0)	(798.7)
Total liabilities	(1,019.5)	(1,079.0)
Total shareholders' equity - controlling interest	(248.4)	(143.8)
Noncontrolling interest	(13.5)
Total equity	(261.9)
Total liabilities and shareholders' equity	$ (1,281.4)	$ (1,222.8)

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Allowance for Doubtful Accounts
Valuation Allowance [Line Items]
Balance at Beginning of Period	$ 9.5	$ 10.5	$ 12.9
Reserves Acquired
Additions Charged to Expense	6.6	5.5	19.1
Deductions Credited and Write-Offs	(8.6)	(6.5)	(21.5)
Balance at End of Period	7.5	9.5	10.5
Valuation Allowance of Deferred Tax Assets
Valuation Allowance [Line Items]
Balance at Beginning of Period	51.5	48.4	44.3
Reserves Acquired
Valuation Allowances and Reserves, Adjustments	(1.5)	(4.0)	(0.6)
Deductions Credited and Write-Offs	(1.7)	7.1	4.7
Balance at End of Period	$ 48.3	$ 51.5	$ 48.4

Fair Value of The Company's Pension Plan Asset (Detail) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
U.S. Defined Benefit Plans Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 89.8	$ 84.3	$ 85.3
U.S. Defined Benefit Plans Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2.0	1.5
U.S. Defined Benefit Plans Assets \| Real Estate Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3.7
U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22.2	27.5
U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	61.9	55.3
International Defined Benefit Plan Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	166.3	148.8	139.8
International Defined Benefit Plan Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1.7	1.6
International Defined Benefit Plan Assets \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3.0	3.3
International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	87.4	73.9
International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	74.2	70.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Defined Benefit Plans Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2.0	1.5
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Defined Benefit Plans Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2.0	1.5
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Defined Benefit Plans Assets \| Real Estate Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Defined Benefit Plan Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1.7	1.6
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Defined Benefit Plan Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1.7	1.6
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Defined Benefit Plan Assets \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Significant Other Observable Inputs (Level 2) \| U.S. Defined Benefit Plans Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	87.8	82.8
Significant Other Observable Inputs (Level 2) \| U.S. Defined Benefit Plans Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Significant Other Observable Inputs (Level 2) \| U.S. Defined Benefit Plans Assets \| Real Estate Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3.7
Significant Other Observable Inputs (Level 2) \| U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	22.2	27.5
Significant Other Observable Inputs (Level 2) \| U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	61.9	55.3
Significant Other Observable Inputs (Level 2) \| International Defined Benefit Plan Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	164.6	147.2
Significant Other Observable Inputs (Level 2) \| International Defined Benefit Plan Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Significant Other Observable Inputs (Level 2) \| International Defined Benefit Plan Assets \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3.0	3.3
Significant Other Observable Inputs (Level 2) \| International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	87.4	73.9
Significant Other Observable Inputs (Level 2) \| International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	74.2	70.0
Unobservable Inputs (Level 3) \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0	$ 4.4
Unobservable Inputs (Level 3) \| U.S. Defined Benefit Plans Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| U.S. Defined Benefit Plans Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| U.S. Defined Benefit Plans Assets \| Real Estate Funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0
Unobservable Inputs (Level 3) \| U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| U.S. Defined Benefit Plans Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| International Defined Benefit Plan Assets
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| International Defined Benefit Plan Assets \| Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| International Defined Benefit Plan Assets \| Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - equities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.0	0.0
Unobservable Inputs (Level 3) \| International Defined Benefit Plan Assets \| Mutual Funds \| Mutual funds - fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0.0	$ 0.0