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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 27, 2014	Feb. 02, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 27, 2014
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	SMG
Entity Registrant Name	SCOTTS MIRACLE-GRO CO
Entity Central Index Key	0000825542
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		60,849,013

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Net sales	$ 216.2	$ 189.6
Cost of sales	186.9	155.7
Gross profit	29.3	33.9
Operating expenses:
Selling, general and administrative	126.9	124.3
Impairment, restructuring and other	9.6	0.3
Other income, net	(1.2)	(1.0)
Loss from operations	(106.0)	(89.7)
Interest expense	9.7	13.9
Loss from continuing operations before income taxes	(115.7)	(103.6)
Income tax expense from continuing operations	(41.7)	(37.9)
Loss from continuing operations	(74.0)	(65.7)
Income from discontinued operations, net of tax	0.0	0.1
Net loss	(74.0)	(65.6)
Net income attributable to noncontrolling interest	(0.6)	0.0
Net loss attributable to controlling interest	$ (74.6)	$ (65.6)
Basic income per common share:
Loss from continuing operations (USD per share)	$ (1.23)	$ (1.06)
Income from discontinued operations (USD per share)	0.00	0.00
Basic loss per common share (USD per share)	$ (1.23)	$ (1.06)
Weighted-average common shares outstanding during the period (shares)	60.8	62.1
Diluted income per common share:
Loss from continuing operations (USD per share)	$ (1.23)	$ (1.06)
Income from discontinued operations (USD per share)	0.00	0.00
Diluted income per common share (USD per share)	$ (1.23)	$ (1.06)
Weighted-average common shares outstanding during the period plus dilutive potential common shares	60.8	62.1
Dividends declared per common share (USD per share)	$ 0.450	$ 0.438

Condensed Statement of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Net loss	$ (74.0)	$ (65.6)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(3.0)	(1.4)
Net unrealized gains (loss) on derivative instruments, net of tax of $(0.7) and $0.2, respectively	(1.1)	0.4
Reclassification of net unrealized loss on derivatives to net income, net of tax of $0.6 and $1.9, respectively	1.0	3.1
Net unrealized (loss) in pension and other post-retirement benefits, net of tax of $0.0 and $0.2, respectively	0.0	(0.3)
Reclassification of net pension and post-retirement benefit income (loss) to net income, net of tax of $0.5 and $0.5, respectively	0.8	0.8
Total other comprehensive (loss) income	(2.3)	2.6
Comprehensive income	$ (76.3)	$ (63.0)

Condensed Statement of Comprehensive Income (Loss) (Unaudited) Condensed Statement of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Net unrealized gains (losses) on derivatives - tax impact	$ (0.7)	$ 0.2
Reclassification of derivatives - tax impact	0.6	1.9
Net unrealized gain (loss) in pension - tax impact	0.0	0.2
Reclassification of pension - tax impact	$ 0.5	$ 0.5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
OPERATING ACTIVITIES
Net loss	$ (74.0)	$ (65.6)
Adjustments to reconcile net income to net cash provided by operating activities:
Impairment, restructuring and other	3.6	0.0
Share-based compensation expense	2.1	1.8
Depreciation	12.5	13.0
Amortization	3.7	3.1
(Gain) loss on sale of assets	0.0	0.1
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	148.9	145.5
Inventories	(301.2)	(278.9)
Prepaid and other assets	(6.8)	(6.9)
Accounts payable	33.0	98.5
Other current liabilities	(93.8)	(88.1)
Restructuring reserves	2.1	(4.2)
Other non-current items	5.8	1.7
Other, net	(2.9)	(0.2)
Net cash used in operating activities	(267.0)	(180.2)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(14.5)	(43.4)
Investment in acquired business, net of cash acquired	(11.1)	(60.0)
Net cash used in investing activities	(25.6)	(103.4)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	539.6	508.3
Repayments under revolving and bank lines of credit	(167.1)	(197.1)
Financing and issuance fees	0.0	(6.1)
Dividends paid	(27.4)	(27.3)
Purchase of common shares	(14.8)	(8.5)
Excess tax benefits from share-based payment arrangements	0.5	2.8
Cash received from the exercise of stock options	6.2	5.1
Net cash provided by financing activities	337.0	277.2
Effect of exchange rate changes on cash	(3.6)	1.2
Net increase (decrease) in cash and cash equivalents	40.8	(5.2)
Cash and cash equivalents, beginning of period	89.3	129.8
Cash and cash equivalents, end of period	130.1	124.6
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	(11.2)	(11.6)
Income taxes paid	$ (8.6)	$ (2.2)

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Current assets:
Cash and cash equivalents	$ 130.1	$ 89.3	$ 124.6
Accounts receivable, less allowances of $6.8, $8.8 and $7.5, respectively	185.4	224.0	158.2
Accounts receivable pledged	0.0	113.7	9.3
Inventories	682.8	385.1	605.7
Prepaid and other current assets	127.6	122.9	117.9
Total current assets	1,125.9	935.0	1,015.7
Property, plant and equipment, net of accumulated depreciation of $606.1, $586.6 and $597.2, respectively	434.4	437.0	447.5
Goodwill	364.3	350.9	335.0
Intangible assets, net	308.9	302.7	320.0
Other assets	31.7	32.7	41.2
Total assets	2,265.2	2,058.3	2,159.4
Current liabilities:
Current portion of debt	36.6	91.9	229.7
Accounts payable	220.0	193.3	230.8
Other current liabilities	165.3	259.5	188.4
Total current liabilities	421.9	544.7	648.9
Long-term debt	1,133.3	692.4	652.3
Other liabilities	249.1	254.0	236.9
Total liabilities	1,804.3	1,491.1	1,538.1
Contingencies (note 11)
Shareholders' equity:
Common shares and capital in excess of $.01 stated value per share; 60.7, 62.2 and 60.7 shares issued and outstanding, respectively	399.0	395.3	394.2
Retained earnings	534.6	636.9	610.2
Treasury shares, at cost; 7.5, 6.0 and 7.4 shares, respectively	(398.2)	(392.3)	(307.9)
Accumulated other comprehensive loss	(88.6)	(86.2)	(75.2)
Total shareholders’ equity - controlling interest	446.8	553.7	621.3
Noncontrolling interest	14.1	13.5	0.0
Total equity	460.9	567.2	621.3
Total liabilities and shareholders’ equity	$ 2,265.2	$ 2,058.3	$ 2,159.4

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Accounts receivable, allowances	$ 6.8	$ 7.5	$ 8.8
Property, plant and equipment, accumulated depreciation	$ 606.1	$ 597.2	$ 586.6
Common shares, stated value per share	$ 0.01	$ 0.01	$ 0.01
Common shares, shares outstanding	60.7	60.7	62.2
Treasury shares, at cost	7.5	7.4	6.0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Notes)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Notes)	Dec. 27, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations The Scotts Miracle-Gro Company (“Scotts Miracle-Gro” or “Parent”) and its subsidiaries (collectively, together with Scotts Miracle-Gro, the “Company”) are engaged in the manufacturing, marketing and sale of consumer branded products for lawn and garden care. The Company’s primary customers include home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers and food and drug stores. The Company’s products are sold primarily in North America and the European Union. The Company also operates the Scotts LawnService^® business, which provides residential and commercial lawn care, tree and shrub care and limited pest control services in the United States. Organization and Basis of Presentation The Company’s unaudited condensed consolidated financial statements for the three months ended December 27, 2014 and December 28, 2013 are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The condensed consolidated financial statements include the accounts of Scotts Miracle-Gro and its subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation. The Company’s consolidation criteria are based on majority ownership (as evidenced by a majority voting interest in the entity) and an objective evaluation and determination of effective management control. 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 statement of operations and consolidated statements of comprehensive income (loss), respectively. In the opinion of management, interim results reflect all normal and recurring adjustments and are not necessarily indicative of results for a full year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted or condensed pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, this report should be read in conjunction with Scotts Miracle-Gro’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014 (the “2014 Annual Report”), which includes a complete set of footnote disclosures, including the Company’s significant accounting policies. The Company’s Condensed Consolidated Balance Sheet at December 27, 2014 has been derived from the Company’s audited Consolidated Balance Sheet at that date, but does not include all of the information and footnotes required by GAAP for complete financial statements. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and related disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results ultimately may differ from the estimates. Long-lived Assets The Company had noncash investing activities of $3.0 million and $2.0 million representing unpaid liabilities incurred during the three months ended December 27, 2014 and December 28, 2013, respectively, to acquire property, plant and equipment. 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. 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. Going Concern In August 2014, the FASB issued a new accounting standard that requires management to assess if there is substantial doubt about an entity’s ability to continue as a going concern for each annual and interim period. If conditions or events give rise to substantial doubt, disclosures are required. The new accounting standard will be effective as of December 31, 2016 and is not expected to have an impact on the Company's financial statement disclosures.

DISCONTINUED OPERATIONS

3 Months Ended

Dec. 27, 2014

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

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.

The following table summarizes the results of the wild bird food business within discontinued operations for the periods presented:



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
	(In millions)
Net sales	$	—	$	6.8
Operating costs	—		6.6
Gain on sale of assets	—		—
Income from discontinued operations before income taxes	—		0.2
Income tax expense from discontinued operations	—		0.1
Income from discontinued operations, net of tax	$	—	$	0.1

- 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).

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+ Details

ACQUISITIONS	3 Months Ended
ACQUISITIONS	Dec. 27, 2014
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Fiscal 2015 On October 16, 2014, Scotts LawnService® acquired the assets of Action Pest Control, Inc. (“Action Pest”), a residential and commercial pest control provider in the Midwest, for $21.7 million. Action Pest provides residential and commercial pest control services to homeowners and businesses throughout Indiana, Kentucky, and Illinois. This transaction provides Scotts LawnService® an entry into the pest control market, which is part of the segment's long-term growth strategy. Included in the purchase price of $21.7 million is non-cash investing activity of $14.2 million representing the deferral of a portion of the purchase price into subsequent fiscal periods. The preliminary valuation of acquired assets included finite-lived identifiable intangible assets of $6.0 million and tax deductible goodwill of $13.6 million. Identifiable intangible assets included tradename, customer relationships and non-compete agreements with useful lives ranging between 5 to 12 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. The Company expects to complete the valuation before the end of fiscal 2015. Net sales for Action Pest included in the Scotts LawnService^® segment for the three months ended December 27, 2014 were $1.9 million. In December 2014, the Company completed an acquisition within its growing media business within the Global Consumer segment to expand its naturals product offerings for an estimated purchase price of $7.1 million. Included in the purchase price of $7.1 million is non-cash investing activity of $3.5 million representing the deferral of a portion of the purchase price into subsequent fiscal periods. On January 30, 2015, the Company completed an acquisition within its growing media business within the Global Consumer segment to expand its growing media distribution assets for an estimated purchase price of $12.6 million. Fiscal 2014 During the three months ended September 30, 2014, the Company obtained control of the operations of AeroGrow through its increased involvement, influence, and working capital loan of $4.5 million provided in July 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. The Company expects to complete the valuation before the end of fiscal 2015. Net sales for AeroGrow included in the Global Consumer segment for the three months ended December 27, 2014 were $11.2 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. Fafard is a Canadian based 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. The Company expects to complete the valuation before the end of fiscal 2015. 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. Net sales for Fafard included in the Global Consumer segment for the three months ended December 27, 2014 were $7.8 million. The condensed consolidated financial statements include the results of operations for 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).

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+ Details

IMPAIRMENT, RESTRUCTURING AND OTHER

3 Months Ended

Dec. 27, 2014

Restructuring, Impairment, and Other Activities Disclosure [Abstract]

IMPAIRMENT, RESTRUCTURING AND OTHER CHARGES

IMPAIRMENT, RESTRUCTURING AND OTHER

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

The following table details impairment, restructuring and other for the periods presented:



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
	(In millions)
Restructuring and other	$	9.6	$	0.3
Goodwill and intangible asset impairments	—		—
Total impairment, restructuring and other	$	9.6	$	0.3

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during the three months ended December 27, 2014 (in millions):



Amounts reserved for restructuring and other charges at September 30, 2014	$	16.0
Restructuring and other charges	9.6
Payments and other	(7.7		)
Amounts reserved for restructuring and other charges at December 27, 2014	$	17.9

Included in the restructuring reserves as of December 27, 2014 is $3.7 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 continue to be paid out over the course of the next twelve months.

During the three months ended December 27, 2014, the Company recognized $9.6 million in restructuring costs related to termination benefits provided to U.S. executives and international personnel as part of a continuation of the fiscal 2014 restructuring initiative to eliminate layers and streamline decision making. The restructuring charge includes $3.6 million of costs related to the acceleration of equity compensation expense. Included within the restructuring charge incurred above was $1.0 million for the Scotts LawnService® segment, $2.0 million for the Global Consumer segment, and $6.6 million for Corporate & Other. Costs incurred to date since the inception of the fiscal 2014 initiative are $11.5 million for Global Consumer, $1.4 million for Scotts LawnService®, and $9.2 million for Corporate & Other. The Company expects to complete its fiscal 2014 restructuring initiative in the second quarter of fiscal 2015.

INVENTORIES

3 Months Ended

Dec. 27, 2014

Inventory Disclosure [Abstract]

INVENTORIES

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



	DECEMBER 27, 2014		DECEMBER 28, 2013		SEPTEMBER 30, 2014
	(In millions)
Finished goods	$	476.4	$	412.4	$	217.5
Work-in-process	60.5		49.8		46.2
Raw materials	145.9		143.5		121.4
Total inventories	$	682.8	$	605.7	$	385.1

Adjustments to reflect inventories at net realizable values were $19.1 million at December 27, 2014, $19.4 million at December 28, 2013 and $18.4 million at September 30, 2014.

MARKETING AGREEMENT

3 Months Ended

Dec. 27, 2014

Marketing Agreement [Abstract]

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 has entered into with Monsanto (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 December 27, 2014.

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

The gross commission earned under the Marketing Agreement, the contribution payments to Monsanto and the amortization of the initial marketing fee paid to Monsanto are included in the calculation of net sales in the Company’s Consolidated Statements of Operations. The elements of the net commission and reimbursements earned under the Marketing Agreement and included in “Net sales” are as follows:



	THREE MONTHS ENDED
	DECEMBER 27, 2014			DECEMBER 28, 2013
	(In millions)
Gross commission	$	—		$	—
Contribution expenses	(5.0		)	(5.0		)
Amortization of marketing fee	(0.2		)	(0.2		)
Net commission income	(5.2		)	(5.2		)
Reimbursements associated with Marketing Agreement	17.3			15.1
Total net sales associated with Marketing Agreement	$	12.1		$	9.9

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

DEBT

3 Months Ended

Dec. 27, 2014

Debt Disclosure [Abstract]

DEBT

The components of long-term debt are as follows:



	DECEMBER 27, 2014		DECEMBER 28, 2013		SEPTEMBER 30, 2014
	(In millions)
Credit facility – Revolving loans	$	922.9	$	447.4	$	481.8
Senior Notes – 7.25%	—		200.0		—
Senior Notes – 6.625%	200.0		200.0		200.0
Master Accounts Receivable Purchase Agreement	—		7.4		84.0
Other	47.0		27.2		18.5
	1,169.9		882.0		784.3
Less current portions	36.6		229.7		91.9
Total long-term debt	$	1,133.3	$	652.3	$	692.4

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 Company's 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.

On December 20, 2013, the Company entered into a third amended and restated senior secured credit agreement (“credit facility”), providing the Company 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 credit facility also provides the Company with the right to seek to increase the credit facility by an aggregate amount of up to $450.0 million, subject to certain specified conditions, including approval from lenders.

The terms of the credit facility include customary representations and warranties, affirmative and negative covenants, financial covenants and events of default. The proceeds of borrowings on the credit facility may be used: (i) to finance working capital requirements and other general corporate purposes of the Company and its subsidiaries; and (ii) to refinance the amounts outstanding under the previous credit agreement. The Company may use the credit facility for issuance of up to $75 million of letters of credit and for borrowings under swing line loans of up to $100 million. The credit facility will terminate on December 20, 2018.

Under the terms of the credit facility, loans made bear interest, at the Company’s election, at a rate per annum equal to either the ABR or LIBOR (both as defined in the credit facility) plus the applicable margin. The credit facility is guaranteed by substantially all of the Company's domestic subsidiaries. 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 the Company’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 the Company’s domestic subsidiaries that are parties to the third amended and restated guarantee and collateral agreement.

As of December 27, 2014, there was $753.1 million of availability under the credit facility, including availability for letters of credit. At December 27, 2014, the Company had letters of credit in the aggregate face amount of $24.0 million outstanding under the credit facility.

The credit facility contains, among other obligations, an affirmative covenant regarding the Company’s leverage ratio, calculated as average total indebtedness, relative to the Company’s earnings before interest, taxes, depreciation and amortization (“EBITDA”), as adjusted pursuant to the terms of the credit facility (“Adjusted EBITDA”). Under the terms of the credit facility, the maximum leverage ratio was 4.00 as of December 27, 2014. The Company’s leverage ratio was 2.41 at December 27, 2014. The new credit facility also includes an affirmative covenant regarding its interest coverage ratio. The interest coverage ratio is calculated as Adjusted EBITDA divided by interest expense, as described in the credit facility, and excludes costs related to refinancings. Under the terms of the credit facility, the minimum interest coverage ratio was 3.50 for the twelve months ended December 27, 2014. The Company’s interest coverage ratio was 10.09 for the twelve months ended December 27, 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 ($150.0 million for 2015 and $175.0 million for 2016 and in each fiscal year thereafter).

The Company accounts for the sale of receivables under the Master Accounts Receivable Purchase Agreement (“MARP Agreement”) as short-term debt and continues to carry the receivables on its Consolidated Balance Sheet, primarily as a result of the Company’s right to repurchase receivables sold. Refer to “NOTE 10. DEBT” in the 2014 Annual Report for more information regarding the MARP Agreement. There were no borrowings under the MARP Agreement as of December 27, 2014 and $7.4 million in borrowings as of December 28, 2013. There were no receivables pledged as collateral as of December 27, 2014 and the carrying value of the receivables pledged as collateral was $9.3 million as of December 28, 2013. As of December 27, 2014, there was $29.6 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 fluctuates with the applicable LIBOR rate, prime rate or Federal Funds Effective Rate and thus the carrying value is a reasonable estimate of fair value. The fair value measurement for the credit facility was classified in Level 2 of the fair value hierarchy.

6.625% Senior Notes

The fair value of Scotts Miracle-Gro’s 6.625% senior notes due 2020 (the “6.625% Senior Notes”) can be determined based on the trading of the 6.625% Senior Notes in the open market. The difference between the carrying value and the fair value of the 6.625% Senior Notes represents the premium or discount on that date. Based on the trading value on or around December 27, 2014, December 28, 2013 and September 30, 2014, the fair value of the 6.625% Senior Notes was approximately $210.5 million, $216.2 million and $212.5 million, respectively. The fair value measurement for the 6.625% Senior Notes was classified in Level 1 of the fair value hierarchy.

Accounts Receivable Pledged

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

Interest Rate Swap Agreements

The Company has outstanding interest rate swap agreements with major financial institutions that effectively converts 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 at December 27, 2014, $1,100.0 million at December 28, 2013, and $1,300.0 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.

Weighted Average Interest Rate

The weighted average interest rates on the Company's debt were 4.3% and 8.1% for the three months ended December 27, 2014 and December 28, 2013, respectively. The weighed average interest rate for the three months ended December 28, 2013 included hedge ineffectiveness of $2.0 million related to interest rate swap agreements, which was recorded to interest expense, in conjunction with entering into the credit facility.

RETIREMENT AND RETIREE MEDICAL PLANS

3 Months Ended

Dec. 27, 2014

Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]

RETIREMENT AND RETIREE MEDICAL PLANS

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014								DECEMBER 28, 2013
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.3		$	0.1	$	—		$	0.5		$	0.1
Interest cost	1.0			1.9			0.3		1.1			3.2			0.3
Expected return on plan assets	(1.3		)	(2.3		)	—		(1.3		)	(3.6		)	—
Net amortization	0.8			0.5			—		1.0			0.5			—
Net periodic benefit cost	$	0.5		$	0.4		$	0.4	$	0.8		$	0.6		$	0.4

SHAREHOLDERS' EQUITY

3 Months Ended

Dec. 27, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Shareholders' Equity

SHAREHOLDERS' EQUITY

During the three months ended December 27, 2014, Scotts Miracle-Gro repurchased 0.2 million of its common shares (the “Common Shares”) for $14.8 million. These repurchases were made pursuant to the $500 million share repurchase program approved by the Scotts Miracle-Gro Board of Directors in August 2014. The program allows for repurchases of Common Shares over a five-year period starting November 1, 2014 through September 30, 2019.

Share-Based Awards

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
Employees
Restricted stock units	—		31,032
Board of Directors
Deferred stock units	1,355		1,035
Total share-based awards	1,355		32,067

Aggregate fair value at grant dates (in millions)	$	0.1	$	1.9

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
	(In millions)
Share-based compensation	$	2.1	$	1.8
Tax benefit recognized	0.8		0.7

As of December 27, 2014 the equity attributable to noncontrolling interest was $14.1 million compared to $13.5 million as of September 30, 2014. The $0.6 million change is due to the net earnings from the Company's investment in AeroGrow.

Subsequent to December 27, 2014, Scotts Miracle-Gro awarded performance share units, restricted stock units, deferred stock units, and stock options covering 0.5 million Common Shares to employees and members of the Board of Directors with an estimated fair value of $12.2 million on the date of the grant.

INCOME TAXES	3 Months Ended
INCOME TAXES	Dec. 27, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate related to continuing operations for the three months ended December 27, 2014 was 36.0%, compared to 36.6% for the three months ended December 28, 2013. The effective tax rate used for interim reporting purposes is based on management’s best estimate of factors impacting the effective tax rate for the full fiscal year. An allocation of the income tax expense has been separately determined to report the discontinued operations, net of tax. There can be no assurance that the effective tax rate estimated for interim financial reporting purposes will approximate the effective tax rate determined at fiscal year end. Scotts Miracle-Gro or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions. With few exceptions, which are discussed further below, the Company is no longer subject to examination by these tax authorities for fiscal years prior to 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 was completed during the first quarter of fiscal 2015 in France covering fiscal years 2010 through 2012 with no impact to the consolidated financial statements. In regard to the multiple U.S., state and local audits, the tax periods under examination are limited to fiscal years 2009 through 2012. In addition to the aforementioned audits, certain other tax deficiency notices and refund claims for previous years remain unresolved. The Company anticipates that few of its open and active audits will be resolved within the next 12 months. The Company is unable to make a reasonably reliable estimate as to when or if cash settlements with taxing authorities may occur. Although audit outcomes and the timing of audit payments are subject to significant uncertainty, the Company does not anticipate that the resolution of these tax matters or any events related thereto will result in a material change to its consolidated financial position, results of operations or cash flows.

CONTINGENCIES	3 Months Ended
CONTINGENCIES	Dec. 27, 2014
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Management regularly evaluates the Company’s contingencies, including various lawsuits and claims which arise in the normal course of business, product and general liabilities, workers’ compensation, property losses and other liabilities for which the Company is self-insured or retains a high exposure limit. Self-insurance reserves are established based on actuarial loss estimates for specific individual claims plus actuarially estimated amounts for incurred but not reported claims and adverse development factors applied to existing claims. Legal costs incurred in connection with the resolution of claims, lawsuits and other contingencies generally are expensed as incurred. In the opinion of management, 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 December 27, 2014, $5.8 million was accrued in the “Other liabilities” line in the Consolidated Balance Sheet for environmental actions, the majority of which are 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 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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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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14615-108349

+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

3 Months Ended

Dec. 27, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

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

Exchange Rate Risk Management

The Company periodically uses foreign currency forward contracts to manage the exchange rate risk associated with intercompany loans with foreign subsidiaries that are denominated in local currencies. At December 27, 2014, the notional amount of outstanding foreign currency forward contracts was $144.5 million, with a fair value of $1.2 million. At December 28, 2013, the notional amount of outstanding foreign currency forward contracts was $103.7 million, with a fair value of $0.5 million. 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. The fair value of foreign currency forward contracts is determined based on changes in spot rates. The outstanding contracts will mature during fiscal 2015.

Interest Rate Risk Management

The Company enters into interest rate swap agreements as a means to hedge its variable interest rate risk on debt instruments. The fair values are reflected in the Company’s Condensed Consolidated Balance Sheets. Net amounts to be received or paid under the swap agreements are reflected as adjustments to interest expense. Since the interest rate swap agreements have been designated as hedging instruments, unrealized gains or losses resulting from adjusting these swaps to fair value are recorded as elements of accumulated other comprehensive income (loss) (“AOCI”) within the Condensed Consolidated Balance Sheets 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 third amended and restated senior secured credit facility, the Company recognized hedge ineffectiveness of $2.0 million which was recorded to interest expense.

The Company has outstanding interest rate swap agreements with major financial institutions that effectively convert 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 at December 27, 2014 and September 30, 2014, and $1,100.0 million at December 28, 2013. Included in the AOCI balance at December 27, 2014 was a loss of $6.1 million related to interest rate swap agreements that is expected to be reclassified to earnings during the next 12 months, consistent with the timing of the underlying hedged transactions.

Commodity Price Risk Management

The Company had outstanding hedging arrangements at December 27, 2014 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 Condensed 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 December 27, 2014 was a gain of $0.5 million related to urea derivatives that is expected to be reclassified to earnings during the next 12 months, consistent with the timing of the underlying hedged transactions.

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. At December 27, 2014 there were no amounts included within AOCI.

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



Commodity	DECEMBER 27, 2014	DECEMBER 28, 2013	SEPTEMBER 30, 2014
Urea	58,500 tons	25,500 tons	58,500 tons
Diesel	6,930,000 gallons	4,830,000 gallons	5,250,000 gallons
Gasoline	462,000 gallons	672,000 gallons	462,000 gallons
Heating Oil	7,728,000 gallons	4,494,000 gallons	4,494,000 gallons

Fair Values of Derivative Instruments

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



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS		DECEMBER 27, 2014			DECEMBER 28, 2013			SEPTEMBER 30, 2014
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
		(In millions)
Interest rate swap agreements	Other assets	$	2.2		$	4.8		$	4.0
	Other current liabilities	(10.2		)	(8.4		)	(10.3		)
	Other liabilities	(5.2		)	(12.0		)	(5.2		)
Commodity hedging instruments	Prepaid and other current assets	0.4			1.1			—
	Other current liabilities	—			—			(0.6		)
Total derivatives designated as hedging instruments		$	(12.8	)	$	(14.5	)	$	(12.1	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION
Foreign currency forward contracts	Prepaid and other current assets	$	1.2		$	—		$	—
	Other current liabilities	—			(0.5		)	(0.1		)
Commodity hedging instruments	Prepaid and other current assets	—			0.4			—
	Other current liabilities	(9.1		)	—			(1.3		)
Total derivatives not designated as hedging instruments		$	(7.9	)	$	(0.1	)	$	(1.4	)
Total derivatives		$	(20.7	)	$	(14.6	)	$	(13.5	)

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



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN AOCI
	THREE MONTHS ENDED
	DECEMBER 27, 2014			DECEMBER 28, 2013
	(In millions)
Interest rate swap agreements	$	(1.7	)	$	(0.8	)
Commodity hedging instruments	0.6			1.2
Total	$	(1.1	)	$	0.4



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 27, 2014			DECEMBER 28, 2013
		(In millions)
Interest rate swap agreements	Interest expense	$	(1.0	)	$	(3.1	)
Commodity hedging instruments	Cost of sales	—			—
Total		$	(1.0	)	$	(3.1	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 27, 2014			DECEMBER 28, 2013
		(In millions)
Foreign currency forward contracts	Other income, net	$	3.1		$	(1.3	)
Commodity hedging instruments	Cost of sales	(8.3		)	0.6
Total		$	(5.2	)	$	(0.7	)

- 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

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+ Details

FAIR VALUE MEASUREMENTS

3 Months Ended

Dec. 27, 2014

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

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

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

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

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

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

Derivatives

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

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

Cash Equivalents

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

Other

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

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 27, 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	$	88.8	$	—		$	—	$	88.8
Derivatives
Interest rate swap agreements	—		2.2			—		2.2
Foreign currency forward contracts	—		1.2			—		1.2
Commodity hedging instruments	—		0.4			—		0.4
Other	10.1		—			—		10.1
Total	$	98.9	$	3.8		$	—	$	102.7
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(15.4	)	$	—	$	(15.4	)
Commodity hedging instruments	—		(9.1		)	—		(9.1		)
Total	$	—	$	(24.5	)	$	—	$	(24.5	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 28, 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	$	85.6	$	—		$	—	$	85.6
Derivatives
Interest rate swap agreements	—		4.8			—		4.8
Commodity hedging instruments	—		1.5			—		1.5
Other	7.6		—			—		7.6
Total	$	93.2	$	6.3		$	—	$	99.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(20.4	)	$	—	$	(20.4	)
Foreign currency forward contracts	—		(0.5		)	—		(0.5		)
Total	$	—	$	(20.9	)	$	—	$	(20.9	)

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	)

SEGMENT INFORMATION

3 Months Ended

Dec. 27, 2014

Segment Reporting [Abstract]

SEGMENT INFORMATION

The Company divides its business into two segments — Global Consumer and Scotts LawnService^®. This division of reportable segments is consistent with how the segments report to and are managed by the chief operating decision maker of the Company.

Segment performance is evaluated on several factors, including income from continuing operations before amortization and impairment, restructuring and other charges, which is not a GAAP measure. Senior management uses this measure of operating profit to gauge segment performance because the Company believes this measure is the most indicative of performance trends and the overall earnings potential of each segment.

Corporate & Other consists of revenues and expenses associated with the Company’s supply agreements with 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:



	THREE MONTHS ENDED
	DECEMBER 27, 2014			DECEMBER 28, 2013
	(In millions)
Net sales:
Global Consumer	$	163.6		$	138.4
Scotts LawnService^®	46.7			46.3
Segment total	210.3			184.7
Corporate & Other	5.9			4.9
Consolidated	$	216.2		$	189.6
Income (loss) from continuing operations before income taxes:
Global Consumer	$	(74.2	)	$	(67.4	)
Scotts LawnService^®	1.5			2.6
Segment total	(72.7		)	(64.8		)
Corporate & Other	(20.2		)	(21.7		)
Intangible asset amortization	(3.5		)	(2.9		)
Impairment, restructuring and other	(9.6		)	(0.3		)
Interest expense	(9.7		)	(13.9		)
Consolidated	$	(115.7	)	$	(103.6	)



	DECEMBER 27, 2014		DECEMBER 28, 2013		SEPTEMBER 30, 2014
	(In millions)
Total assets:
Global Consumer	$	1,833.7	$	1,812.2	$	1,690.7
Scotts LawnService^®	191.8		168.0		191.3
Corporate & Other	239.7		179.2		176.3
Consolidated	$	2,265.2	$	2,159.4	$	2,058.3

- 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

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+ Details

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

3 Months Ended

Dec. 27, 2014

Condensed Financial Information of Parent Subsidiary Guarantors and Subsidiary Non Guarantors [Abstract]

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

The 6.625% Senior Notes (the “6.625% Senior Notes”) issued by Scotts Miracle-Gro on December 16, 2010 are guaranteed at December 27, 2014 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 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 6.625% 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 6.625% Senior Notes pursuant to the applicable indenture. The following 100% directly or indirectly owned subsidiaries fully and unconditionally guarantee at December 27, 2014 the 6.625% 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”). SLS Franchise Systems, LLC was added as a guarantor to The Scotts Miracle-Gro Company indenture governing its 6.625% Senior Notes on February 25, 2014. Accordingly, SLS Franchise Systems, LLC was added as a Guarantor effective in the three month period ending March 29, 2014 and all periods presented.

The following information presents Condensed Consolidating Statements of Operations for the three months ended December 27, 2014 and December 28, 2013, Condensed Consolidating Statements of Comprehensive Income (Loss) for the three months ended December 27, 2014 and December 28, 2013, Condensed Consolidating Statements of Cash Flows for the three months ended December 27, 2014 and December 28, 2013, and Condensed Consolidating Balance Sheets as of December 27, 2014, December 28, 2013 and September 30, 2014. 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 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 Statement of Cash Flow for December 27, 2014 and December 28, 2013, respectively are $48.9 million and $35.8 million of dividends paid by the Guarantors to the Parent representing return on investments and as such are classified within cash flows from operating activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended December 27, 2014

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
Net sales	$	—		$	146.5		$	69.7		$	—		$	216.2
Cost of sales	—			130.5			56.4			—			186.9
Gross profit	—			16.0			13.3			—			29.3
Operating expenses:
Selling, general and administrative	—			94.5			31.9			0.5			126.9
Impairment, restructuring and other	—			8.9			0.7			—			9.6
Other income, net	—			(1.2		)	—			—			(1.2		)
Loss from operations	—			(86.2		)	(19.3		)	(0.5		)	(106.0		)
Equity income in subsidiaries	69.2			3.4			—			(72.6		)	—
Other non-operating income	(4.5		)	—			(5.5		)	10.0			—
Interest expense	11.2			8.3			0.2			(10.0		)	9.7
Loss from continuing operations before income taxes	(75.9		)	(97.9		)	(14.0		)	72.1			(115.7		)
Income tax benefit from continuing operations	(2.4		)	(33.9		)	(5.4		)	—			(41.7		)
Loss from continuing operations	(73.5		)	(64.0		)	(8.6		)	72.1			(74.0		)
Income from discontinued operations, net of tax	—			—			—			—			—
Net loss	$	(73.5	)	$	(64.0	)	$	(8.6	)	$	72.1		$	(74.0	)
Net income attributable to noncontrolling interest	$	—		$	—		$	—		$	(0.6	)	$	(0.6	)
Net loss attributable to controlling interest	$	(73.5	)	$	(64.0	)	$	(8.6	)	$	71.5		$	(74.6	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidated Statement of Comprehensive Income (Loss)

for the three months ended December 27, 2014

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
Net loss	$	(73.5	)	$	(64.0	)	$	(8.6	)	$	72.1		$	(74.0	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(3.0		)	—			(3.0		)	3.0			(3.0		)
Net change in derivatives	(0.1		)	0.6			—			(0.6		)	(0.1		)
Net change in pension and other post retirement benefits	0.8			0.5			0.3			(0.8		)	0.8
Total other comprehensive (loss) income	(2.3		)	1.1			(2.7		)	1.6			(2.3		)
Comprehensive loss	$	(75.8	)	$	(62.9	)	$	(11.3	)	$	73.7		$	(76.3	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the three months ended December 27, 2014

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	24.9		$	(198.6	)	$	(40.2	)	$	(53.1	)	$	(267.0	)

INVESTING ACTIVITIES
Investments in property, plant and equipment	—			(12.4		)	(2.1		)	—			(14.5		)
Investment in acquired business, net of cash acquired	—			(11.1		)	—			—			(11.1		)
Net cash used in investing activities	—			(23.5		)	(2.1		)	—			(25.6		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			480.7			58.9			—			539.6
Repayments under revolving and bank lines of credit	—			(156.5		)	(10.6		)	—			(167.1		)
Dividends paid	(27.4		)	(48.9		)	(3.7		)	52.6			(27.4		)
Purchase of common shares	(14.8		)	—			—			—			(14.8		)
Excess tax benefits from share-based payment arrangements	—			0.5			—			—			0.5
Cash received from the exercise of stock options	6.2			—			—			—			6.2
Intercompany financing	11.1			(12.9		)	1.3			0.5			—
Net cash (used in) provided by financing activities	(24.9		)	262.9			45.9			53.1			337.0
Effect of exchange rate changes on cash	—			—			(3.6		)	—			(3.6		)
Net increase in cash and cash equivalents	—			40.8			—			—			40.8
Cash and cash equivalents, beginning of period	—			23.1			66.2			—			89.3
Cash and cash equivalents, end of period	$	—		$	63.9		$	66.2		$	—		$	130.1


(a)	Cash received by the Parent from its subsidiaries in the form of dividends in the amount of $48.9 million represent return on investments and are included in cash flows from operating activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of December 27, 2014

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	63.9	$	66.2	$	—		$	130.1
Accounts receivable, net	—		97.7		87.7		—			185.4
Inventories	—		547.2		135.6		—			682.8
Prepaid and other current assets	—		84.8		42.8		—			127.6
Total current assets	—		793.6		332.3		—			1,125.9
Property, plant and equipment, net	—		370.4		64.0		—			434.4
Goodwill	—		346.3		6.4		11.6			364.3
Intangible assets, net	—		247.4		48.5		13.0			308.9
Other assets	21.1		16.0		27.5		(32.9		)	31.7
Equity investment in subsidiaries	300.7		—		—		(300.7		)	—
Intercompany assets	1,266.6		—		—		(1,266.6		)	—
Total assets	$	1,588.4	$	1,773.7	$	478.7	$	(1,575.6	)	$	2,265.2

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	16.0	$	20.6	$	—		$	36.6
Accounts payable	—		162.7		57.3		—			220.0
Other current liabilities	13.6		77.3		74.4		—			165.3
Total current liabilities	13.6		256.0		152.3		—			421.9
Long-term debt	1,122.9		888.4		44.8		(922.8		)	1,133.3
Other liabilities	5.1		224.9		47.0		(27.9		)	249.1
Equity investment in subsidiaries	—		99.0		—		(99.0		)	—
Intercompany liabilities	—		257.5		87.1		(344.6		)	—
Total liabilities	1,141.6		1,725.8		331.2		(1,394.3		)	1,804.3
Total shareholders' equity - controlling interest	446.8		47.9		147.5		(195.4		)	446.8
Noncontrolling interest	—		—		—		14.1			14.1
Total equity	$	446.8	$	47.9	$	147.5	$	(181.3	)	$	460.9
Total liabilities and shareholders’ equity	$	1,588.4	$	1,773.7	$	478.7	$	(1,575.6	)	$	2,265.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended December 28, 2013

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
Net sales	$	—		$	142.9		$	46.7		$	—		$	189.6
Cost of sales	—			118.1			37.6			—			155.7
Gross profit	—			24.8			9.1			—			33.9
Operating expenses:
Selling, general and administrative	—			97.5			26.8			—			124.3
Impairment, restructuring and other	—			—			0.3			—			0.3
Other income, net	—			(1.0		)	—			—			(1.0		)
Loss from operations	—			(71.7		)	(18.0		)	—			(89.7		)
Equity income in subsidiaries	55.5			3.4			—			(58.9		)	—
Other non-operating income	(3.2		)	—			(5.8		)	9.0			—
Interest expense	13.6			9.1			0.2			(9.0		)	13.9
Loss from continuing operations before income taxes	(65.9		)	(84.2		)	(12.4		)	58.9			(103.6		)
Income tax benefit from continuing operations	(0.3		)	(33.1		)	(4.5		)	—			(37.9		)
Loss from continuing operations	(65.6		)	(51.1		)	(7.9		)	58.9			(65.7		)
Income (loss) from discontinued operations, net of tax	—			(0.1		)	0.2			—			0.1
Net loss	$	(65.6	)	$	(51.2	)	$	(7.7	)	$	58.9		$	(65.6	)
Net income attributable to noncontrolling interest	$	—		$	—		$	—		$	—		$	—
Net loss attributable to controlling interest	$	(65.6	)	$	(51.2	)	$	(7.7	)	$	58.9		$	(65.6	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidated Statement of Comprehensive Income (Loss)

for the three months ended December 28, 2013

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations		Consolidated
Net loss	$	(65.6	)	$	(51.2	)	$	(7.7	)	$	58.9	$	(65.6	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—			—			(1.4		)	—		(1.4		)
Net change in derivatives	1.1			2.4			—			—		3.5
Net change in pension and other post retirement benefits	—			0.6			(0.1		)	—		0.5
Total other comprehensive income (loss)	1.1			3.0			(1.5		)	—		2.6
Comprehensive loss	$	(64.5	)	$	(48.2	)	$	(9.2	)	$	58.9	$	(63.0	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the three months ended December 28, 2013

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	26.7		$	(128.4	)	$	(42.7	)	$	(35.8	)	$	(180.2	)

INVESTING ACTIVITIES
Investments in property, plant and equipment	—			(41.5		)	(1.9		)	—			(43.4		)
Investment in acquired business, net of cash acquired	—			(60.0		)	—			—			(60.0		)
Net cash used in investing activities	—			(101.5		)	(1.9		)	—			(103.4		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			389.5			118.8			—			508.3
Repayments under revolving and bank lines of credit	—			(96.0		)	(101.1		)	—			(197.1		)
Financing and issuance fees	(6.1		)	—			—			—			(6.1		)
Dividends paid	(27.3		)	(35.8		)	—			35.8			(27.3		)
Purchase of common shares	(8.5		)	—			—			—			(8.5		)
Excess tax benefits from share-based payment arrangements	—			2.8			—			—			2.8
Cash received from the exercise of stock options	5.1			—			—			—			5.1
Intercompany financing	10.1			(31.9		)	21.8			—			—
Net cash (used in) provided by financing activities	(26.7		)	228.6			39.5			35.8			277.2
Effect of exchange rate changes on cash	—			—			1.2			—			1.2
Net decrease in cash and cash equivalents	—			(1.3		)	(3.9		)	—			(5.2		)
Cash and cash equivalents, beginning of period	—			2.6			127.2			—			129.8
Cash and cash equivalents, end of period	$	—		$	1.3		$	123.3		$	—		$	124.6


(a)	Cash received by the Parent from its subsidiaries in the form of dividends in the amount of $35.8 million represent return on investments and are included in cash flows from operating activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of December 28, 2013

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	1.3	$	123.3	$	—		$	124.6
Accounts receivable, net	—		73.7		84.5		—			158.2
Accounts receivable pledged	—		9.3		—		—			9.3
Inventories	—		492.6		113.1		—			605.7
Prepaid and other current assets	—		78.1		39.8		—			117.9
Total current assets	—		655.0		360.7		—			1,015.7
Property, plant and equipment, net	—		404.0		43.5		—			447.5
Goodwill	—		334.4		0.6		—			335.0
Intangible assets, net	—		281.1		38.9		—			320.0
Other assets	32.4		14.0		29.1		(34.3		)	41.2
Equity investment in subsidiaries	399.0		—		—		(399.0		)	—
Intercompany assets	1,066.1		—		—		(1,066.1		)	—
Total assets	$	1,497.5	$	1,688.5	$	472.8	$	(1,499.4	)	$	2,159.4

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	200.0	$	9.3	$	20.4	$	—		$	229.7
Accounts payable	—		166.4		64.4		—			230.8
Other current liabilities	16.7		103.7		68.0		—			188.4
Total current liabilities	216.7		279.4		152.8		—			648.9
Long-term debt	647.4		439.4		12.9		(447.4		)	652.3
Other liabilities	12.1		213.1		46.0		(34.3		)	236.9
Equity investment in subsidiaries	—		170.3		—		(170.3		)	—
Intercompany liabilities	—		451.3		167.4		(618.7		)	—
Total liabilities	876.2		1,553.5		379.1		(1,270.7		)	1,538.1
Total shareholders' equity - controlling interest	621.3		135.0		93.7		(228.7		)	621.3
Noncontrolling interest	—		—		—		—			—
Total equity	$	621.3	$	135.0	$	93.7	$	(228.7	)	$	621.3
Total liabilities and shareholders’ equity	$	1,497.5	$	1,688.5	$	472.8	$	(1,499.4	)	$	2,159.4

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2014

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/Consolidations			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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 27, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations The Scotts Miracle-Gro Company (“Scotts Miracle-Gro” or “Parent”) and its subsidiaries (collectively, together with Scotts Miracle-Gro, the “Company”) are engaged in the manufacturing, marketing and sale of consumer branded products for lawn and garden care. The Company’s primary customers include home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers and food and drug stores. The Company’s products are sold primarily in North America and the European Union. The Company also operates the Scotts LawnService^® business, which provides residential and commercial lawn care, tree and shrub care and limited pest control services in the United States.
Organization and Basis of Presentation	Organization and Basis of Presentation The Company’s unaudited condensed consolidated financial statements for the three months ended December 27, 2014 and December 28, 2013 are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The condensed consolidated financial statements include the accounts of Scotts Miracle-Gro and its subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation. The Company’s consolidation criteria are based on majority ownership (as evidenced by a majority voting interest in the entity) and an objective evaluation and determination of effective management control. 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 statement of operations and consolidated statements of comprehensive income (loss), respectively. In the opinion of management, interim results reflect all normal and recurring adjustments and are not necessarily indicative of results for a full year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted or condensed pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, this report should be read in conjunction with Scotts Miracle-Gro’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014 (the “2014 Annual Report”), which includes a complete set of footnote disclosures, including the Company’s significant accounting policies.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and related disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results ultimately may differ from the estimates.
Long-lived Assets	Long-lived Assets The Company had noncash investing activities of $3.0 million and $2.0 million representing unpaid liabilities incurred during the three months ended December 27, 2014 and December 28, 2013, respectively, to acquire property, plant and equipment.
RECENT ACCOUNTING PRONOUNCEMENTS	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. 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. Going Concern In August 2014, the FASB issued a new accounting standard that requires management to assess if there is substantial doubt about an entity’s ability to continue as a going concern for each annual and interim period. If conditions or events give rise to substantial doubt, disclosures are required. The new accounting standard will be effective as of December 31, 2016 and is not expected to have an impact on the Company's financial statement disclosures.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
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-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 205
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-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

+ Details

DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Dec. 27, 2014

Discontinued Operations and Disposal Groups [Abstract]

Results of Discontinued Operations

The following table summarizes the results of the wild bird food business within discontinued operations for the periods presented:



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
	(In millions)
Net sales	$	—	$	6.8
Operating costs	—		6.6
Gain on sale of assets	—		—
Income from discontinued operations before income taxes	—		0.2
Income tax expense from discontinued operations	—		0.1
Income from discontinued operations, net of tax	$	—	$	0.1

- 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)

3 Months Ended

Dec. 27, 2014

Restructuring, Impairment, and Other Activities Disclosure [Abstract]

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

The following table details impairment, restructuring and other for the periods presented:



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
	(In millions)
Restructuring and other	$	9.6	$	0.3
Goodwill and intangible asset impairments	—		—
Total impairment, restructuring and other	$	9.6	$	0.3

The following table summarizes the activity related to liabilities associated with the restructuring and other charges during the three months ended December 27, 2014 (in millions):



Amounts reserved for restructuring and other charges at September 30, 2014	$	16.0
Restructuring and other charges	9.6
Payments and other	(7.7		)
Amounts reserved for restructuring and other charges at December 27, 2014	$	17.9

INVENTORIES (Tables)

3 Months Ended

Dec. 27, 2014

Inventory Disclosure [Abstract]

Inventories

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



	DECEMBER 27, 2014		DECEMBER 28, 2013		SEPTEMBER 30, 2014
	(In millions)
Finished goods	$	476.4	$	412.4	$	217.5
Work-in-process	60.5		49.8		46.2
Raw materials	145.9		143.5		121.4
Total inventories	$	682.8	$	605.7	$	385.1

MARKETING AGREEMENT (Tables)

3 Months Ended

Dec. 27, 2014

Marketing Agreement [Abstract]

Net Commission and Reimbursements Earned Under Marketing Agreement

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014			DECEMBER 28, 2013
	(In millions)
Gross commission	$	—		$	—
Contribution expenses	(5.0		)	(5.0		)
Amortization of marketing fee	(0.2		)	(0.2		)
Net commission income	(5.2		)	(5.2		)
Reimbursements associated with Marketing Agreement	17.3			15.1
Total net sales associated with Marketing Agreement	$	12.1		$	9.9

DEBT (Tables)

3 Months Ended

Dec. 27, 2014

Debt Disclosure [Abstract]

Components of Long-Term Debt

The components of long-term debt are as follows:



	DECEMBER 27, 2014		DECEMBER 28, 2013		SEPTEMBER 30, 2014
	(In millions)
Credit facility – Revolving loans	$	922.9	$	447.4	$	481.8
Senior Notes – 7.25%	—		200.0		—
Senior Notes – 6.625%	200.0		200.0		200.0
Master Accounts Receivable Purchase Agreement	—		7.4		84.0
Other	47.0		27.2		18.5
	1,169.9		882.0		784.3
Less current portions	36.6		229.7		91.9
Total long-term debt	$	1,133.3	$	652.3	$	692.4

Schedule of Interest Rate Swap Agreements

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



Notional Amount (in millions)			Effective Date (a)	Expiration Date	Fixed Rate
$	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.

- 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
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

RETIREMENT AND RETIREE MEDICAL PLANS (Tables)

3 Months Ended

Dec. 27, 2014

Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]

Net Periodic Benefit Cost

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014								DECEMBER 28, 2013
	U.S. Pension			International Pension			U.S. Medical		U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.3		$	0.1	$	—		$	0.5		$	0.1
Interest cost	1.0			1.9			0.3		1.1			3.2			0.3
Expected return on plan assets	(1.3		)	(2.3		)	—		(1.3		)	(3.6		)	—
Net amortization	0.8			0.5			—		1.0			0.5			—
Net periodic benefit cost	$	0.5		$	0.4		$	0.4	$	0.8		$	0.6		$	0.4

SHAREHOLDERS' EQUITY (Tables)

3 Months Ended

Dec. 27, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-based Awards Granted

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
Employees
Restricted stock units	—		31,032
Board of Directors
Deferred stock units	1,355		1,035
Total share-based awards	1,355		32,067

Aggregate fair value at grant dates (in millions)	$	0.1	$	1.9

Total Share-based Compensation Recognized

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014		DECEMBER 28, 2013
	(In millions)
Share-based compensation	$	2.1	$	1.8
Tax benefit recognized	0.8		0.7

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

3 Months Ended

Dec. 27, 2014

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Outstanding Commodity Contracts that Hedge Forecasted Purchases

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



Commodity	DECEMBER 27, 2014	DECEMBER 28, 2013	SEPTEMBER 30, 2014
Urea	58,500 tons	25,500 tons	58,500 tons
Diesel	6,930,000 gallons	4,830,000 gallons	5,250,000 gallons
Gasoline	462,000 gallons	672,000 gallons	462,000 gallons
Heating Oil	7,728,000 gallons	4,494,000 gallons	4,494,000 gallons

Fair Values of Company's Derivative Instruments

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



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS		DECEMBER 27, 2014			DECEMBER 28, 2013			SEPTEMBER 30, 2014
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
		(In millions)
Interest rate swap agreements	Other assets	$	2.2		$	4.8		$	4.0
	Other current liabilities	(10.2		)	(8.4		)	(10.3		)
	Other liabilities	(5.2		)	(12.0		)	(5.2		)
Commodity hedging instruments	Prepaid and other current assets	0.4			1.1			—
	Other current liabilities	—			—			(0.6		)
Total derivatives designated as hedging instruments		$	(12.8	)	$	(14.5	)	$	(12.1	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION
Foreign currency forward contracts	Prepaid and other current assets	$	1.2		$	—		$	—
	Other current liabilities	—			(0.5		)	(0.1		)
Commodity hedging instruments	Prepaid and other current assets	—			0.4			—
	Other current liabilities	(9.1		)	—			(1.3		)
Total derivatives not designated as hedging instruments		$	(7.9	)	$	(0.1	)	$	(1.4	)
Total derivatives		$	(20.7	)	$	(14.6	)	$	(13.5	)

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

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



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN AOCI
	THREE MONTHS ENDED
	DECEMBER 27, 2014			DECEMBER 28, 2013
	(In millions)
Interest rate swap agreements	$	(1.7	)	$	(0.8	)
Commodity hedging instruments	0.6			1.2
Total	$	(1.1	)	$	0.4



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 27, 2014			DECEMBER 28, 2013
		(In millions)
Interest rate swap agreements	Interest expense	$	(1.0	)	$	(3.1	)
Commodity hedging instruments	Cost of sales	—			—
Total		$	(1.0	)	$	(3.1	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 27, 2014			DECEMBER 28, 2013
		(In millions)
Foreign currency forward contracts	Other income, net	$	3.1		$	(1.3	)
Commodity hedging instruments	Cost of sales	(8.3		)	0.6
Total		$	(5.2	)	$	(0.7	)

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Dec. 27, 2014

Fair Value Disclosures [Abstract]

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

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 27, 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	$	88.8	$	—		$	—	$	88.8
Derivatives
Interest rate swap agreements	—		2.2			—		2.2
Foreign currency forward contracts	—		1.2			—		1.2
Commodity hedging instruments	—		0.4			—		0.4
Other	10.1		—			—		10.1
Total	$	98.9	$	3.8		$	—	$	102.7
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(15.4	)	$	—	$	(15.4	)
Commodity hedging instruments	—		(9.1		)	—		(9.1		)
Total	$	—	$	(24.5	)	$	—	$	(24.5	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 28, 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	$	85.6	$	—		$	—	$	85.6
Derivatives
Interest rate swap agreements	—		4.8			—		4.8
Commodity hedging instruments	—		1.5			—		1.5
Other	7.6		—			—		7.6
Total	$	93.2	$	6.3		$	—	$	99.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(20.4	)	$	—	$	(20.4	)
Foreign currency forward contracts	—		(0.5		)	—		(0.5		)
Total	$	—	$	(20.9	)	$	—	$	(20.9	)

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	)

SEGMENT INFORMATION (Tables)

3 Months Ended

Dec. 27, 2014

Segment Reporting [Abstract]

Segment Financial Information

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



	THREE MONTHS ENDED
	DECEMBER 27, 2014			DECEMBER 28, 2013
	(In millions)
Net sales:
Global Consumer	$	163.6		$	138.4
Scotts LawnService^®	46.7			46.3
Segment total	210.3			184.7
Corporate & Other	5.9			4.9
Consolidated	$	216.2		$	189.6
Income (loss) from continuing operations before income taxes:
Global Consumer	$	(74.2	)	$	(67.4	)
Scotts LawnService^®	1.5			2.6
Segment total	(72.7		)	(64.8		)
Corporate & Other	(20.2		)	(21.7		)
Intangible asset amortization	(3.5		)	(2.9		)
Impairment, restructuring and other	(9.6		)	(0.3		)
Interest expense	(9.7		)	(13.9		)
Consolidated	$	(115.7	)	$	(103.6	)



	DECEMBER 27, 2014		DECEMBER 28, 2013		SEPTEMBER 30, 2014
	(In millions)
Total assets:
Global Consumer	$	1,833.7	$	1,812.2	$	1,690.7
Scotts LawnService^®	191.8		168.0		191.3
Corporate & Other	239.7		179.2		176.3
Consolidated	$	2,265.2	$	2,159.4	$	2,058.3

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

3 Months Ended

Dec. 27, 2014

Condensed Financial Information of Parent Subsidiary Guarantors and Subsidiary Non Guarantors [Abstract]

Condensed Consolidating Statement of Operations

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended December 27, 2014

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
Net sales	$	—		$	146.5		$	69.7		$	—		$	216.2
Cost of sales	—			130.5			56.4			—			186.9
Gross profit	—			16.0			13.3			—			29.3
Operating expenses:
Selling, general and administrative	—			94.5			31.9			0.5			126.9
Impairment, restructuring and other	—			8.9			0.7			—			9.6
Other income, net	—			(1.2		)	—			—			(1.2		)
Loss from operations	—			(86.2		)	(19.3		)	(0.5		)	(106.0		)
Equity income in subsidiaries	69.2			3.4			—			(72.6		)	—
Other non-operating income	(4.5		)	—			(5.5		)	10.0			—
Interest expense	11.2			8.3			0.2			(10.0		)	9.7
Loss from continuing operations before income taxes	(75.9		)	(97.9		)	(14.0		)	72.1			(115.7		)
Income tax benefit from continuing operations	(2.4		)	(33.9		)	(5.4		)	—			(41.7		)
Loss from continuing operations	(73.5		)	(64.0		)	(8.6		)	72.1			(74.0		)
Income from discontinued operations, net of tax	—			—			—			—			—
Net loss	$	(73.5	)	$	(64.0	)	$	(8.6	)	$	72.1		$	(74.0	)
Net income attributable to noncontrolling interest	$	—		$	—		$	—		$	(0.6	)	$	(0.6	)
Net loss attributable to controlling interest	$	(73.5	)	$	(64.0	)	$	(8.6	)	$	71.5		$	(74.6	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended December 28, 2013

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
Net sales	$	—		$	142.9		$	46.7		$	—		$	189.6
Cost of sales	—			118.1			37.6			—			155.7
Gross profit	—			24.8			9.1			—			33.9
Operating expenses:
Selling, general and administrative	—			97.5			26.8			—			124.3
Impairment, restructuring and other	—			—			0.3			—			0.3
Other income, net	—			(1.0		)	—			—			(1.0		)
Loss from operations	—			(71.7		)	(18.0		)	—			(89.7		)
Equity income in subsidiaries	55.5			3.4			—			(58.9		)	—
Other non-operating income	(3.2		)	—			(5.8		)	9.0			—
Interest expense	13.6			9.1			0.2			(9.0		)	13.9
Loss from continuing operations before income taxes	(65.9		)	(84.2		)	(12.4		)	58.9			(103.6		)
Income tax benefit from continuing operations	(0.3		)	(33.1		)	(4.5		)	—			(37.9		)
Loss from continuing operations	(65.6		)	(51.1		)	(7.9		)	58.9			(65.7		)
Income (loss) from discontinued operations, net of tax	—			(0.1		)	0.2			—			0.1
Net loss	$	(65.6	)	$	(51.2	)	$	(7.7	)	$	58.9		$	(65.6	)
Net income attributable to noncontrolling interest	$	—		$	—		$	—		$	—		$	—
Net loss attributable to controlling interest	$	(65.6	)	$	(51.2	)	$	(7.7	)	$	58.9		$	(65.6	)

Condensed Consolidating Statement of Comprehensive Income (Loss)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidated Statement of Comprehensive Income (Loss)

for the three months ended December 27, 2014

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
Net loss	$	(73.5	)	$	(64.0	)	$	(8.6	)	$	72.1		$	(74.0	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(3.0		)	—			(3.0		)	3.0			(3.0		)
Net change in derivatives	(0.1		)	0.6			—			(0.6		)	(0.1		)
Net change in pension and other post retirement benefits	0.8			0.5			0.3			(0.8		)	0.8
Total other comprehensive (loss) income	(2.3		)	1.1			(2.7		)	1.6			(2.3		)
Comprehensive loss	$	(75.8	)	$	(62.9	)	$	(11.3	)	$	73.7		$	(76.3	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidated Statement of Comprehensive Income (Loss)

for the three months ended December 28, 2013

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations		Consolidated
Net loss	$	(65.6	)	$	(51.2	)	$	(7.7	)	$	58.9	$	(65.6	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—			—			(1.4		)	—		(1.4		)
Net change in derivatives	1.1			2.4			—			—		3.5
Net change in pension and other post retirement benefits	—			0.6			(0.1		)	—		0.5
Total other comprehensive income (loss)	1.1			3.0			(1.5		)	—		2.6
Comprehensive loss	$	(64.5	)	$	(48.2	)	$	(9.2	)	$	58.9	$	(63.0	)

Condensed Consolidating Statement of Cash Flows

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the three months ended December 27, 2014

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	24.9		$	(198.6	)	$	(40.2	)	$	(53.1	)	$	(267.0	)

INVESTING ACTIVITIES
Investments in property, plant and equipment	—			(12.4		)	(2.1		)	—			(14.5		)
Investment in acquired business, net of cash acquired	—			(11.1		)	—			—			(11.1		)
Net cash used in investing activities	—			(23.5		)	(2.1		)	—			(25.6		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			480.7			58.9			—			539.6
Repayments under revolving and bank lines of credit	—			(156.5		)	(10.6		)	—			(167.1		)
Dividends paid	(27.4		)	(48.9		)	(3.7		)	52.6			(27.4		)
Purchase of common shares	(14.8		)	—			—			—			(14.8		)
Excess tax benefits from share-based payment arrangements	—			0.5			—			—			0.5
Cash received from the exercise of stock options	6.2			—			—			—			6.2
Intercompany financing	11.1			(12.9		)	1.3			0.5			—
Net cash (used in) provided by financing activities	(24.9		)	262.9			45.9			53.1			337.0
Effect of exchange rate changes on cash	—			—			(3.6		)	—			(3.6		)
Net increase in cash and cash equivalents	—			40.8			—			—			40.8
Cash and cash equivalents, beginning of period	—			23.1			66.2			—			89.3
Cash and cash equivalents, end of period	$	—		$	63.9		$	66.2		$	—		$	130.1


(a)	Cash received by the Parent from its subsidiaries in the form of dividends in the amount of $48.9 million represent return on investments and are included in cash flows from operating activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the three months ended December 28, 2013

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	26.7		$	(128.4	)	$	(42.7	)	$	(35.8	)	$	(180.2	)

INVESTING ACTIVITIES
Investments in property, plant and equipment	—			(41.5		)	(1.9		)	—			(43.4		)
Investment in acquired business, net of cash acquired	—			(60.0		)	—			—			(60.0		)
Net cash used in investing activities	—			(101.5		)	(1.9		)	—			(103.4		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	—			389.5			118.8			—			508.3
Repayments under revolving and bank lines of credit	—			(96.0		)	(101.1		)	—			(197.1		)
Financing and issuance fees	(6.1		)	—			—			—			(6.1		)
Dividends paid	(27.3		)	(35.8		)	—			35.8			(27.3		)
Purchase of common shares	(8.5		)	—			—			—			(8.5		)
Excess tax benefits from share-based payment arrangements	—			2.8			—			—			2.8
Cash received from the exercise of stock options	5.1			—			—			—			5.1
Intercompany financing	10.1			(31.9		)	21.8			—			—
Net cash (used in) provided by financing activities	(26.7		)	228.6			39.5			35.8			277.2
Effect of exchange rate changes on cash	—			—			1.2			—			1.2
Net decrease in cash and cash equivalents	—			(1.3		)	(3.9		)	—			(5.2		)
Cash and cash equivalents, beginning of period	—			2.6			127.2			—			129.8
Cash and cash equivalents, end of period	$	—		$	1.3		$	123.3		$	—		$	124.6


(a)	Cash received by the Parent from its subsidiaries in the form of dividends in the amount of $35.8 million represent return on investments and are included in cash flows from operating activities.

Condensed Consolidating Balance Sheet

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of December 27, 2014

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	63.9	$	66.2	$	—		$	130.1
Accounts receivable, net	—		97.7		87.7		—			185.4
Inventories	—		547.2		135.6		—			682.8
Prepaid and other current assets	—		84.8		42.8		—			127.6
Total current assets	—		793.6		332.3		—			1,125.9
Property, plant and equipment, net	—		370.4		64.0		—			434.4
Goodwill	—		346.3		6.4		11.6			364.3
Intangible assets, net	—		247.4		48.5		13.0			308.9
Other assets	21.1		16.0		27.5		(32.9		)	31.7
Equity investment in subsidiaries	300.7		—		—		(300.7		)	—
Intercompany assets	1,266.6		—		—		(1,266.6		)	—
Total assets	$	1,588.4	$	1,773.7	$	478.7	$	(1,575.6	)	$	2,265.2

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	—	$	16.0	$	20.6	$	—		$	36.6
Accounts payable	—		162.7		57.3		—			220.0
Other current liabilities	13.6		77.3		74.4		—			165.3
Total current liabilities	13.6		256.0		152.3		—			421.9
Long-term debt	1,122.9		888.4		44.8		(922.8		)	1,133.3
Other liabilities	5.1		224.9		47.0		(27.9		)	249.1
Equity investment in subsidiaries	—		99.0		—		(99.0		)	—
Intercompany liabilities	—		257.5		87.1		(344.6		)	—
Total liabilities	1,141.6		1,725.8		331.2		(1,394.3		)	1,804.3
Total shareholders' equity - controlling interest	446.8		47.9		147.5		(195.4		)	446.8
Noncontrolling interest	—		—		—		14.1			14.1
Total equity	$	446.8	$	47.9	$	147.5	$	(181.3	)	$	460.9
Total liabilities and shareholders’ equity	$	1,588.4	$	1,773.7	$	478.7	$	(1,575.6	)	$	2,265.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of December 28, 2013

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	1.3	$	123.3	$	—		$	124.6
Accounts receivable, net	—		73.7		84.5		—			158.2
Accounts receivable pledged	—		9.3		—		—			9.3
Inventories	—		492.6		113.1		—			605.7
Prepaid and other current assets	—		78.1		39.8		—			117.9
Total current assets	—		655.0		360.7		—			1,015.7
Property, plant and equipment, net	—		404.0		43.5		—			447.5
Goodwill	—		334.4		0.6		—			335.0
Intangible assets, net	—		281.1		38.9		—			320.0
Other assets	32.4		14.0		29.1		(34.3		)	41.2
Equity investment in subsidiaries	399.0		—		—		(399.0		)	—
Intercompany assets	1,066.1		—		—		(1,066.1		)	—
Total assets	$	1,497.5	$	1,688.5	$	472.8	$	(1,499.4	)	$	2,159.4

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current portion of debt	$	200.0	$	9.3	$	20.4	$	—		$	229.7
Accounts payable	—		166.4		64.4		—			230.8
Other current liabilities	16.7		103.7		68.0		—			188.4
Total current liabilities	216.7		279.4		152.8		—			648.9
Long-term debt	647.4		439.4		12.9		(447.4		)	652.3
Other liabilities	12.1		213.1		46.0		(34.3		)	236.9
Equity investment in subsidiaries	—		170.3		—		(170.3		)	—
Intercompany liabilities	—		451.3		167.4		(618.7		)	—
Total liabilities	876.2		1,553.5		379.1		(1,270.7		)	1,538.1
Total shareholders' equity - controlling interest	621.3		135.0		93.7		(228.7		)	621.3
Noncontrolling interest	—		—		—		—			—
Total equity	$	621.3	$	135.0	$	93.7	$	(228.7	)	$	621.3
Total liabilities and shareholders’ equity	$	1,497.5	$	1,688.5	$	472.8	$	(1,499.4	)	$	2,159.4

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2014

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/Consolidations			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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Capital expenditures unpaid liabilities incurred	$ 3.0	$ 2.0

DISCONTINUED OPERATIONS ADDITIONAL INFORMATION (Details) - Wild Bird Food [Member] - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013
Results of discontinued operations [Line Items]
Proceeds from sale of business, net of transaction costs			$ 4.1
Future Earn Out from Sale of Business			$ 1.0
Proceeds from Sales of Business, Affiliate and Productive Assets		$ 3.1
Gain on sale of assets	$ 0.0	$ 1.2		$ 0.0

Results of Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Jun. 28, 2014	Dec. 28, 2013
Results of discontinued operations [Line Items]
Income from discontinued operations, net of tax	$ 0.0		$ 0.1
Wild Bird Food [Member]
Results of discontinued operations [Line Items]
Net sales	0.0		6.8
Operating costs	0.0		6.6
Gain on sale of assets	0.0	$ (1.2)	0.0
Income from discontinued operations before income taxes	0.0		0.2
Income tax expense from discontinued operations	0.0		0.1
Income from discontinued operations, net of tax	$ 0.0		$ 0.1

ACQUISITIONS (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
ACQUISITIONS (Details) - USD ($) $ in Millions	Mar. 28, 2015	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013	Sep. 30, 2014
ACQUISITIONS
Net sales		$ 216.2		$ 189.6
Fafard & Brothers Ltd. [Member]
ACQUISITIONS
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			$ 23.7		$ 23.7
Aggregate purchase price			59.8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets			18.0		18.0
Finite-lived identifiable intangible assets, acquired			13.6
Goodwill, acquired			6.0
Business Combination, Acquired Receivables, Fair Value			5.2		5.2
Inventory, acquired			17.3		17.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable			4.5		4.5
Net sales		7.8
Business Combination, Contingent Consideration, Liability			7.1		7.1
Action Pest Control, Inc. [Member]
ACQUISITIONS
Aggregate purchase price		21.7
Finite-lived identifiable intangible assets, acquired		6.0
Goodwill, acquired		13.6
Net sales		1.9
Growing Media Acquisition [Member]
ACQUISITIONS
Aggregate purchase price		$ 7.1
Solus Garden and Leisure Limited [Member]
ACQUISITIONS
Payments to Acquire Businesses, Gross			1.1
Debt Forgiven During Acquisition			6.3
Aggregate purchase price			7.4
Minimum \| Fafard & Brothers Ltd. [Member]
ACQUISITIONS
Finite-Lived Intangible Asset, Useful Life		5 years
Minimum \| Action Pest Control, Inc. [Member]
ACQUISITIONS
Finite-Lived Intangible Asset, Useful Life		5 years
Maximum \| Fafard & Brothers Ltd. [Member]
ACQUISITIONS
Finite-Lived Intangible Asset, Useful Life		25 years
Maximum \| Action Pest Control, Inc. [Member]
ACQUISITIONS
Finite-Lived Intangible Asset, Useful Life		12 years
AeroGrow International, Inc. [Member]
ACQUISITIONS
Due from Affiliate, Noncurrent			4.5		4.5
Finite-lived identifiable intangible assets, acquired			13.7
Goodwill, acquired			$ 11.6
Net sales					$ 11.2
AeroGrow International, Inc. [Member] \| Minimum
ACQUISITIONS
Finite-Lived Intangible Asset, Useful Life		9 years
AeroGrow International, Inc. [Member] \| Maximum
ACQUISITIONS
Finite-Lived Intangible Asset, Useful Life		20 years
Subsequent Event [Member] \| Growing Media Acquisition [Member]
ACQUISITIONS
Aggregate purchase price	$ 12.6

IMPAIRMENT, RESTRUCTURING AND OTHER - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 27, 2014	Dec. 28, 2013	Dec. 27, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring and other	$ 9.6	$ 0.3
Payments and other	(7.7)
Restructuring reserve, long term	3.7		$ 3.7
Restructuring and related cost, accelerated equity compensation	3.6
Global Consumer [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other	2.0		11.5
Scotts Lawnservice [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other	1.0		1.4
Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other	6.6		$ 9.2
Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 9.6

Summary of Activities Related to Liabilities Associated with Restructuring and Other (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 27, 2014	Dec. 28, 2013	Dec. 27, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring and other	$ 9.6	$ 0.3
Goodwill and intangible asset impairments	0.0	0.0
Total impairment, restructuring and other	9.6	$ 0.3
Amounts reserved for restructuring and other charges at September 30, 2014	16.0
Payments and other	(7.7)
Amounts reserved for restructuring and other charges at December 27, 2014	17.9		$ 17.9
Scotts Lawnservice [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other	1.0		1.4
Global Consumer [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other	2.0		11.5
Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and other	$ 6.6		$ 9.2

Inventories for Continuing Operations, net of Reserves for Excess and Obsolete Inventories (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Inventory Disclosure [Abstract]
Finished goods	$ 476.4	$ 217.5	$ 412.4
Work-in-process	60.5	46.2	49.8
Raw materials	145.9	121.4	143.5
Total inventories	$ 682.8	$ 385.1	$ 605.7

INVENTORIES - Additional Information (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Inventory Disclosure [Abstract]
Adjustments to reflect inventories at net realizable values	$ 19.1	$ 18.4	$ 19.4

MARKETING AGREEMENT - Additional Information (Detail) - Monsanto Marketing Agreement $ in Millions	3 Months Ended
	Dec. 27, 2014 USD ($)
Marketing Agreement [Line Items]
Annual contribution payment	$ 20
Initial consideration for marketing rights	$ 32
Remaining amortization period of Marketing Agreement	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.
Minimum
Marketing Agreement [Line Items]
Termination fee received except in an event of default by the Company	$ 16
Contingency A
Marketing Agreement [Line Items]
Termination criteria period	3 years
Contingency, B
Marketing Agreement [Line Items]
Termination criteria period	2 years
Contingency, B \| Minimum
Marketing Agreement [Line Items]
Contingency percentage of unit volume sales decline, 2 consecutive years	5.00%
NA Consumer [Member]
Marketing Agreement [Line Items]
Useful life of Marketing Agreement	20 years
Remaining amortization period of Marketing Agreement	4 years
European Union
Marketing Agreement [Line Items]
Expiration of current term	Sep. 30, 2015
European Union \| Additional Renewal
Marketing Agreement [Line Items]
Renewal term	3 years

Net Commission Earned Under Marketing Agreement (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Marketing Agreement [Abstract]
Gross commission	$ 0.0	$ 0.0
Contribution expenses	(5.0)	(5.0)
Amortization of marketing fee	(0.2)	(0.2)
Net commission expense	(5.2)	(5.2)
Reimbursements associated with Marketing Agreement	17.3	15.1
Total net sales associated with Marketing Agreement	$ 12.1	$ 9.9

Components of Long-Term Debt (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Debt Instrument [Line Items]
Long-term Debt	$ 1,169.9	$ 784.3	$ 882.0
Less current portions	36.6	91.9	229.7
Total long-term debt	1,133.3	692.4	652.3
Credit Facilities \| Secured Revolving Loan [Member]
Debt Instrument [Line Items]
Long-term Debt	922.9	481.8	447.4
Senior Notes 7.25% Due 2018 [Member]
Debt Instrument [Line Items]
Long-term Debt	0.0	0.0	200.0
Senior Notes - 6.625%
Debt Instrument [Line Items]
Long-term Debt	200.0	200.0	200.0
Master Accounts Receivable Purchase Agreement [Member]
Debt Instrument [Line Items]
Long-term Debt	0.0	84.0	7.4
Other
Debt Instrument [Line Items]
Long-term Debt	$ 47.0	$ 18.5	$ 27.2

Components of Long-Term Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013	Dec. 16, 2010	Jan. 14, 2010
Senior Notes 7.25% Due 2018 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		7.25%	7.25%		7.25%
Senior Notes 6.625 Percent Due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.625%	6.625%	6.625%	6.625%
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member]
Debt Instrument [Line Items]
Derivative, Notional Amount	$ 1,300.0	$ 1,300.0	$ 1,100.0

DEBT - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended
DEBT - Additional Information (Detail) $ in Thousands	Jan. 15, 2014 USD ($)	Dec. 27, 2014 USD ($)	Dec. 28, 2013 USD ($)	Sep. 30, 2014 USD ($)	Dec. 20, 2013 USD ($)	Jan. 14, 2010
Debt Disclosure [Line Items]
Debt, Weighted Average Interest Rate		4.30%	8.10%
Long-term Debt		$ 1,169,900	$ 882,000	$ 784,300
Senior secured credit facilities, available borrowing capacity		753,100
Aggregate face amount of letters of credit outstanding		$ 24,000
Leverage ratio		2.41
Interest coverage ratio		10.09
Debt Instrument, Restrictive Covenants		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
Accounts receivable pledged		$ 0	9,300	113,700
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net			2,000
Minimum
Debt Disclosure [Line Items]
Interest coverage ratio		3.50
Maximum
Debt Disclosure [Line Items]
Leverage ratio		4.00
Letter of Credit
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity		$ 75,000
Debt Instrument, Maturity Date		Dec. 20, 2018
Short-term Debt [Member]
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity		$ 100,000
Senior Notes 7.25% Due 2018 [Member]
Debt Disclosure [Line Items]
Debt Instrument, Repurchased Face Amount	$ 200,000
Long-term Debt		0	$ 200,000	$ 0
7.25% senior notes redemption price	214,500
Accrued and unpaid interest	7,250
Call premium	7,250
Unamortized bond issuance costs	$ 3,500
Debt Instrument, Interest Rate, Stated Percentage			7.25%	7.25%		7.25%
Senior Notes, 6.625% Due 2020 [Member]
Debt Disclosure [Line Items]
Long-term debt, fair value		210,500	$ 216,200	$ 212,500
Master Accounts Receivable Purchase Agreement [Member]
Debt Disclosure [Line Items]
Long-term Debt		0	7,400	84,000
Master Accounts Receivable Purchase Agreement, remaining borrowing capacity		29,600
Fiscal Years Through 2015. [Member]
Debt Disclosure [Line Items]
Maximum Restrictive Payments		150,000
Beginning Fiscal Year 2016 [Member]
Debt Disclosure [Line Items]
Maximum Restrictive Payments		175,000
Secured Revolving Loan [Member]
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity					$ 1,700,000
Debt, Additional Maximum Borrowing Capacity With Restrictions					$ 450,000
Interest Rate Swap [Member] \| DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Debt Disclosure [Line Items]
Derivative, Notional Amount		$ 1,300,000	$ 1,100,000	$ 1,300,000

Notional Amount, Effective Date, Expiration Date and Rate of Interest Rate Swap Agreements (Details) - Interest Rate Swap [Member] - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Group 1 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 50.0
Derivative, Effective Date	Feb. 14, 2012
Derivative, Expiration Date	Feb. 14, 2016
Derivative, Fixed Rate	3.78%
Group 2 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 150.0
Derivative, Effective Date	Feb. 07, 2012
Derivative, Expiration Date	May 07, 2016
Derivative, Fixed Rate	2.42%
Group 3 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 150.0
Derivative, Effective Date	Nov. 16, 2009
Derivative, Expiration Date	May 16, 2016
Derivative, Fixed Rate	3.26%
Group 4 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 50.0
Derivative, Effective Date	Feb. 16, 2010
Derivative, Expiration Date	May 16, 2016
Derivative, Fixed Rate	3.05%
Group 5 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 100.0
Derivative, Effective Date	Feb. 21, 2012
Derivative, Expiration Date	May 23, 2016
Derivative, Fixed Rate	2.40%
Group 6 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 150.0
Derivative, Effective Date	Dec. 20, 2011
Derivative, Expiration Date	Jun. 20, 2016
Derivative, Fixed Rate	2.61%
Group 7 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 50.0
Derivative, Effective Date	Dec. 06, 2012
Derivative, Expiration Date	Sep. 06, 2017
Derivative, Fixed Rate	2.96%
Group 8 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 200.0
Derivative, Effective Date	Feb. 07, 2014
Derivative, Expiration Date	Nov. 07, 2017
Derivative, Fixed Rate	1.28%
Group 9 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 150.0
Derivative, Effective Date	Feb. 07, 2017
Derivative, Expiration Date	May 07, 2019
Derivative, Fixed Rate	2.12%
Group 10 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 50.0
Derivative, Effective Date	Feb. 07, 2017
Derivative, Expiration Date	May 07, 2019
Derivative, Fixed Rate	2.25%
Group 11 [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 200.0
Derivative, Effective Date	Dec. 20, 2016
Derivative, Expiration Date	Jun. 20, 2019
Derivative, Fixed Rate	2.12%
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivative [Line Items]
Derivative, Notional Amount	$ 1,300.0	$ 1,300.0	$ 1,100.0

Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	3 Months Ended
Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Dec. 28, 2013
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.0	$ 0.0
Interest cost	1.0	1.1
Expected return on plan assets	(1.3)	(1.3)
Net amortization	0.8	1.0
Net periodic benefit cost	0.5	0.8
International Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.3	0.5
Interest cost	1.9	3.2
Expected return on plan assets	(2.3)	(3.6)
Net amortization	0.5	0.5
Net periodic benefit cost	0.4	0.6
U.S. Medical
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.1	0.1
Interest cost	0.3	0.3
Expected return on plan assets	0.0	0.0
Net amortization	0.0	0.0
Net periodic benefit cost	$ 0.4	$ 0.4

SHAREHOLDERS' EQUITY SHARE REPURCHASE PROGRAM (Details) shares in Millions, $ in Millions	3 Months Ended
	Dec. 27, 2014 USD ($) shares
Common share repurchases [Line Items]
Stock Repurchased During Period, Shares \| shares	0.2
Aggregate Stock Repurchase Program Authorized Repurchase Amount	$ 500.0
Stock Repurchased During Period, Value	$ 14.8
Share Repurchases Authorization Expiration Date	September 30, 2019

SHARE-BASED COMPENSATION AWARDS GRANTED (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 28, 2015	Dec. 27, 2014	Dec. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards		1,355	32,067
Aggregate fair value at grant (in millions)		$ 0.1	$ 1.9
Key Employees [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards		0	31,032
Board of Directors Chairman [Member] \| Deferred Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards		1,355	1,035
Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	500,000
Aggregate fair value at grant (in millions)	$ 12.2

SHAREHOLDERS' EQUITY COMPENSATION COSTS (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 2.1	$ 1.8
Tax benefit recognized	0.8	0.7
Noncontrolling interest	14.1	0.0	$ 13.5
Net income attributable to noncontrolling interest	$ 0.6	$ 0.0

INCOME TAXES - Additional Information (Detail)	3 Months Ended
INCOME TAXES - Additional Information (Detail)	Dec. 27, 2014	Dec. 28, 2013
Income Taxes [Line Items]
Effective tax rate related to continuing operations	36.00%	36.60%
US Federal Tax Authority [Member]
Income Taxes [Line Items]
Tax years under examination	2011
Minimum \| Foreign Country [Member]
Income Taxes [Line Items]
Tax years under examination	2010
Minimum \| U.S. state and local tax authorities [Member]
Income Taxes [Line Items]
Tax years under examination	2009
Maximum \| Foreign Country [Member]
Income Taxes [Line Items]
Tax years under examination	2012
Maximum \| U.S. state and local tax authorities [Member]
Income Taxes [Line Items]
Tax years under examination	2012

CONTINGENCIES - Additional Information (Detail) $ in Millions	Dec. 27, 2014 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Accrual for Environmental Loss Contingencies, Gross	$ 5.8

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 28, 2013	Dec. 27, 2014	Sep. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	$ 2.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency forward contracts
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative, Notional Amount	103.7	$ 144.5	$ 149.0
Derivative Assets (Liabilities), at Fair Value, Net	0.5	1.2
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member]
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative, Notional Amount	$ 1,100.0	1,300.0	1,300.0
Interest rate swap loss amount expected to be reclassified to earnings during the next 12 months		6.1
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Urea
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Pre-tax price risk gain amount expected to be reclassified to earnings during the next 12 months		$ 0.5
Other Current Liabilities [Member] \| DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency forward contracts
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative Assets (Liabilities), at Fair Value, Net			$ (0.1)

Outstanding Commodity Contracts that Hedge Forecasted Purchases (Detail)	Dec. 27, 2014 gal tons	Sep. 30, 2014 gal T	Dec. 28, 2013 gal tons
Urea (in tons)
Derivative [Line Items]
Outstanding commodity contracts	58,500	58,500	25,500
Diesel (in gallons)
Derivative [Line Items]
Outstanding commodity contracts	6,930,000	5,250,000	4,830,000
Gasoline (in gallons)
Derivative [Line Items]
Outstanding commodity contracts	462,000	462,000	672,000
Heating Oil (in gallons)
Derivative [Line Items]
Outstanding commodity contracts	7,728,000	4,494,000	4,494,000

Fair Values of Company's Derivative Instruments (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Derivatives, Fair Value [Line Items]
Total derivatives	$ (20.7)	$ (13.5)	$ (14.6)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives	(12.8)	(12.1)	(14.5)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member] \| Other Asset [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	2.2	4.0	4.8
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member] \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liability	(10.2)	(10.3)	(8.4)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Interest Rate Swap [Member] \| Other Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(5.2)	(5.2)	(12.0)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	0.4	0.0	1.1
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liability	0.0	(0.6)	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivatives, Fair Value [Line Items]
Total derivatives	(7.9)	(1.4)	(0.1)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency forward contracts \| Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	1.2	0.0	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency forward contracts \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liability	0.0	(0.1)	(0.5)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Prepaid Expenses And Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	0.0	0.4
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liability	$ (9.1)	$ (1.3)	$ 0.0

Effect of Derivative Instruments on OCI and Condensed, Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	$ (1.1)	$ 0.4
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.0)	(3.1)
Cash Flow Hedging \| Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(1.7)	(0.8)
Cash Flow Hedging \| Interest Rate Swap [Member] \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.0)	(3.1)
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	0.6	1.2
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	0.0	0.0
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	(5.2)	(0.7)
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	(8.3)	0.6
DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS \| Foreign currency forward contracts \| Interest expenses
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	$ 3.1	$ (1.3)

Financial Assets and Liabilities Measured at Fair Value on Recurring and Nonrecurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 88.8	$ 32.0	$ 85.6
Other	10.1	8.9	7.6
Total assets	102.7	44.9	99.5
Total liabilities	(24.5)	(17.5)	(20.9)
Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	2.2	4.0
Derivative liabilities	(15.4)	(15.5)	(20.4)
Foreign currency forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1.2		4.8
Derivative liabilities		(0.1)	(0.5)
Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.4		1.5
Derivative liabilities	(9.1)	(1.9)
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	88.8	32.0	85.6
Other	10.1	8.9	7.6
Total assets	98.9	40.9	93.2
Total liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 1 [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 1 [Member] \| Foreign currency forward contracts
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 1 [Member] \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0		0.0
Derivative liabilities	0.0	0.0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0	0.0
Other	0.0	0.0	0.0
Total assets	3.8	4.0	6.3
Total liabilities	(24.5)	(17.5)	(20.9)
Fair Value, Inputs, Level 2 [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	2.2	4.0
Derivative liabilities	(15.4)	(15.5)	(20.4)
Fair Value, Inputs, Level 2 [Member] \| Foreign currency forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1.2		4.8
Derivative liabilities		(0.1)	(0.5)
Fair Value, Inputs, Level 2 [Member] \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.4		1.5
Derivative liabilities	(9.1)	(1.9)
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0.0	0.0	0.0
Other	0.0	0.0	0.0
Total assets	0.0	0.0	0.0
Total liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 3 [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 3 [Member] \| Foreign currency forward contracts
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] \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.0		$ 0.0
Derivative liabilities	$ 0.0	$ 0.0

Segment Financial Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 216.2	$ 189.6
Loss (income) from continuing operations before income taxes	(115.7)	(103.6)
Total assets	2,265.2	2,159.4	$ 2,058.3
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net sales	5.9	4.9
Total assets	239.7	179.2	176.3
Continuing Operations [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(115.7)	(103.6)
Continuing Operations [Member] \| Global Consumer [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(74.2)	(67.4)
Continuing Operations [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(72.7)	(64.8)
Continuing Operations [Member] \| Scotts Lawnservice [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	1.5	2.6
Continuing Operations [Member] \| Corporate and Other [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(20.2)	(21.7)
Continuing Operations [Member] \| Intangible Asset Amortization [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(3.5)	(2.9)
Continuing Operations [Member] \| Impairment Restructuring And Other Costs [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(9.6)	(0.3)
Continuing Operations [Member] \| Interest Expense [Member]
Segment Reporting Information [Line Items]
Loss (income) from continuing operations before income taxes	(9.7)	(13.9)
Global Consumer [Member]
Segment Reporting Information [Line Items]
Net sales	163.6	138.4
Total assets	1,833.7	1,812.2	1,690.7
Scotts Lawnservice [Member]
Segment Reporting Information [Line Items]
Net sales	46.7	46.3
Total assets	191.8	168.0	$ 191.3
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	$ 210.3	$ 184.7

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Additional information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Parent [Member]
Disclosure of Dividends Paid
Dividends received by parent from subsidiary guarantors	$ 48.9	$ 35.8

Condensed Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 216.2	$ 189.6
Cost of sales	186.9	155.7
Gross profit	29.3	33.9
Operating expenses:
Selling, general and administrative	126.9	124.3
Impairment, restructuring and other	9.6	0.3
Other income, net	(1.2)	(1.0)
Loss from operations	(106.0)	(89.7)
Equity income in subsidiaries	0.0	0.0
Other non-operating income	0.0
Interest expense	9.7	13.9
Loss from continuing operations before income taxes	(115.7)	(103.6)
Income tax expense (benefit) from continuing operations	(41.7)	(37.9)
Loss from continuing operations	(74.0)	(65.7)
Income from discontinued operations, net of tax	0.0	0.1
Net loss	(74.0)	(65.6)
Net income (loss) attributable to noncontrolling interest	(0.6)	0.0
Net loss attributable to controlling interest	(74.6)	(65.6)
Eliminations [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0
Cost of sales	0.0
Gross profit	0.0	0.0
Operating expenses:
Selling, general and administrative	0.5
Impairment, restructuring and other	0.0
Other income, net	0.0
Loss from operations	(0.5)	0.0
Equity income in subsidiaries	(72.6)	(58.9)
Other non-operating income	10.0	9.0
Interest expense	(10.0)	(9.0)
Loss from continuing operations before income taxes	72.1	58.9
Income tax expense (benefit) from continuing operations	0.0
Loss from continuing operations	72.1	58.9
Income from discontinued operations, net of tax	0.0	0.0
Net loss	72.1	58.9
Net income (loss) attributable to noncontrolling interest		0.0
Net loss attributable to controlling interest		58.9
Parent [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0
Cost of sales	0.0
Gross profit	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0
Impairment, restructuring and other	0.0
Other income, net	0.0
Loss from operations	0.0	0.0
Equity income in subsidiaries	69.2	55.5
Other non-operating income	(4.5)	(3.2)
Interest expense	11.2	13.6
Loss from continuing operations before income taxes	(75.9)	(65.9)
Income tax expense (benefit) from continuing operations	(2.4)	(0.3)
Loss from continuing operations	(73.5)	(65.6)
Income from discontinued operations, net of tax	0.0	0.0
Net loss	(73.5)	(65.6)
Net income (loss) attributable to noncontrolling interest		0.0
Net loss attributable to controlling interest		(65.6)
Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	146.5	142.9
Cost of sales	130.5	118.1
Gross profit	16.0	24.8
Operating expenses:
Selling, general and administrative	94.5	97.5
Impairment, restructuring and other	8.9
Other income, net	(1.2)	(1.0)
Loss from operations	(86.2)	(71.7)
Equity income in subsidiaries	3.4	3.4
Other non-operating income	0.0
Interest expense	8.3	9.1
Loss from continuing operations before income taxes	(97.9)	(84.2)
Income tax expense (benefit) from continuing operations	(33.9)	(33.1)
Loss from continuing operations	(64.0)	(51.1)
Income from discontinued operations, net of tax	0.0	(0.1)
Net loss	(64.0)	(51.2)
Net income (loss) attributable to noncontrolling interest		0.0
Net loss attributable to controlling interest		(51.2)
Non-Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	69.7	46.7
Cost of sales	56.4	37.6
Gross profit	13.3	9.1
Operating expenses:
Selling, general and administrative	31.9	26.8
Impairment, restructuring and other	0.7	0.3
Other income, net	0.0
Loss from operations	(19.3)	(18.0)
Equity income in subsidiaries	0.0	0.0
Other non-operating income	(5.5)	(5.8)
Interest expense	0.2	0.2
Loss from continuing operations before income taxes	(14.0)	(12.4)
Income tax expense (benefit) from continuing operations	(5.4)	(4.5)
Loss from continuing operations	(8.6)	(7.9)
Income from discontinued operations, net of tax	0.0	0.2
Net loss	$ (8.6)	(7.7)
Net income (loss) attributable to noncontrolling interest		0.0
Net loss attributable to controlling interest		$ (7.7)

Condensed Consolidating Statement of Comprenhensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net loss	$ (74.0)	$ (65.6)
Net foreign currency translation adjustment	(3.0)	(1.4)
Net change in derivatives	(0.1)	3.5
Net change in pension and other post retirement benefits	0.8	0.5
Total other comprehensive (loss) income	(2.3)	2.6
Other Comprehensive Income (Loss), Net of Tax	(2.3)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(76.3)	(63.0)
Eliminations [Member]
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net loss	72.1	58.9
Net foreign currency translation adjustment	3.0	0.0
Net change in derivatives	(0.6)	0.0
Net change in pension and other post retirement benefits	(0.8)	0.0
Total other comprehensive (loss) income		0.0
Other Comprehensive Income (Loss), Net of Tax	1.6
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	73.7	58.9
Parent [Member]
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net loss	(73.5)	(65.6)
Net foreign currency translation adjustment	(3.0)	0.0
Net change in derivatives	(0.1)	1.1
Net change in pension and other post retirement benefits	0.8	0.0
Total other comprehensive (loss) income		1.1
Other Comprehensive Income (Loss), Net of Tax	(2.3)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(75.8)	(64.5)
Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net loss	(64.0)	(51.2)
Net foreign currency translation adjustment	0.0	0.0
Net change in derivatives	0.6	2.4
Net change in pension and other post retirement benefits	0.5	0.6
Total other comprehensive (loss) income		3.0
Other Comprehensive Income (Loss), Net of Tax	1.1
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	(62.9)	(48.2)
Non-Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net loss	(8.6)	(7.7)
Net foreign currency translation adjustment	(3.0)	(1.4)
Net change in derivatives	0.0	0.0
Net change in pension and other post retirement benefits	0.3	(0.1)
Total other comprehensive (loss) income		(1.5)
Other Comprehensive Income (Loss), Net of Tax	(2.7)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ (11.3)	$ (9.2)

Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 27, 2014	Dec. 28, 2013
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$ (267.0)	$ (180.2)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(14.5)	(43.4)
Investment in acquired business, net of cash acquired	(11.1)	(60.0)
Net cash used in investing activities	(25.6)	(103.4)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	539.6	508.3
Repayments under revolving and bank lines of credit	(167.1)	(197.1)
Financing and issuance fees	0.0	(6.1)
Dividends paid	(27.4)	(27.3)
Purchase of common shares	(14.8)	(8.5)
Excess tax benefits from share-based payment arrangements	0.5	2.8
Cash received from the exercise of stock options	6.2	5.1
Intercompany financing	0.0
Net cash provided by financing activities	337.0	277.2
Effect of exchange rate changes on cash	(3.6)	1.2
Net increase (decrease) in cash and cash equivalents	40.8	(5.2)
Cash and cash equivalents, beginning of period	89.3	129.8
Cash and cash equivalents, end of period	130.1	124.6
Eliminations [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(53.1)	(35.8)
INVESTING ACTIVITIES
Investments in property, plant and equipment	0.0	0.0
Investment in acquired business, net of cash acquired	0.0	0.0
Net cash used in investing activities	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0	0.0
Repayments under revolving and bank lines of credit	0.0	0.0
Dividends paid	52.6	35.8
Purchase of common shares	0.0	0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	0.0	0.0
Intercompany financing	0.5	0.0
Net cash provided by financing activities	53.1	35.8
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents, beginning of period	0.0	0.0
Cash and cash equivalents, end of period	0.0	0.0
Parent [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	24.9	26.7
INVESTING ACTIVITIES
Investments in property, plant and equipment	0.0	0.0
Investment in acquired business, net of cash acquired	0.0	0.0
Net cash used in investing activities	0.0	0.0
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	0.0	0.0
Repayments under revolving and bank lines of credit	0.0	0.0
Financing and issuance fees		(6.1)
Dividends paid	(27.4)	(27.3)
Purchase of common shares	(14.8)	(8.5)
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	6.2	5.1
Intercompany financing	11.1	10.1
Net cash provided by financing activities	(24.9)	(26.7)
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents, beginning of period	0.0	0.0
Cash and cash equivalents, end of period	0.0	0.0
Dividends received by parent from subsidiary guarantors	48.9	35.8
Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(198.6)	(128.4)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(12.4)	(41.5)
Investment in acquired business, net of cash acquired	(11.1)	(60.0)
Net cash used in investing activities	(23.5)	(101.5)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	480.7	389.5
Repayments under revolving and bank lines of credit	(156.5)	(96.0)
Financing and issuance fees		0.0
Dividends paid	(48.9)	(35.8)
Purchase of common shares	0.0	0.0
Excess tax benefits from share-based payment arrangements	0.5	2.8
Cash received from the exercise of stock options	0.0	0.0
Intercompany financing	(12.9)	(31.9)
Net cash provided by financing activities	262.9	228.6
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	40.8	(1.3)
Cash and cash equivalents, beginning of period	23.1	2.6
Cash and cash equivalents, end of period	63.9	1.3
Non-Guarantor Subsidiaries [Member]
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(40.2)	(42.7)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(2.1)	(1.9)
Investment in acquired business, net of cash acquired	0.0	0.0
Net cash used in investing activities	(2.1)	(1.9)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit	58.9	118.8
Repayments under revolving and bank lines of credit	(10.6)	(101.1)
Dividends paid	(3.7)	0.0
Purchase of common shares	0.0	0.0
Excess tax benefits from share-based payment arrangements	0.0	0.0
Cash received from the exercise of stock options	0.0	0.0
Intercompany financing	1.3	21.8
Net cash provided by financing activities	45.9	39.5
Effect of exchange rate changes on cash	(3.6)	1.2
Net increase (decrease) in cash and cash equivalents	0.0	(3.9)
Cash and cash equivalents, beginning of period	66.2	127.2
Cash and cash equivalents, end of period	$ 66.2	$ 123.3

Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Dec. 27, 2014	Sep. 30, 2014	Dec. 28, 2013	Sep. 30, 2013
Current assets:
Cash and cash equivalents	$ 130.1	$ 89.3	$ 124.6	$ 129.8
Accounts receivable, net	185.4	224.0	158.2
Accounts receivable pledged	0.0	113.7	9.3
Inventories	682.8	385.1	605.7
Prepaid and other current assets	127.6	122.9	117.9
Total current assets	1,125.9	935.0	1,015.7
Property, plant and equipment, net	434.4	437.0	447.5
Goodwill	364.3	350.9	335.0
Intangible assets, net	308.9	302.7	320.0
Other assets	31.7	32.7	41.2
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	2,265.2	2,058.3	2,159.4
Current liabilities:
Current portion of debt	36.6	91.9	229.7
Accounts payable	220.0	193.3	230.8
Other current liabilities	165.3	259.5	188.4
Total current liabilities	421.9	544.7	648.9
Long-term debt	1,133.3	692.4	652.3
Other liabilities	249.1	254.0	236.9
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	1,804.3	1,491.1	1,538.1
Shareholders' equity	446.8	553.7	621.3
Stockholders' Equity Attributable to Noncontrolling Interest	14.1	13.5	0.0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	460.9	567.2	621.3
Total liabilities and shareholders' equity	2,265.2	2,058.3	2,159.4
Eliminations [Member]
Current assets:
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0	0.0
Accounts receivable pledged		0.0	0.0
Inventories	0.0	0.0	0.0
Prepaid and other current assets	0.0	0.0	0.0
Total current assets	0.0	0.0	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	11.6	0.0	0.0
Intangible assets, net	13.0	0.0	0.0
Other assets	(32.9)	(34.3)	(34.3)
Equity investment in subsidiaries	(300.7)	(368.3)	(399.0)
Intercompany assets	(1,266.6)	(878.8)	(1,066.1)
Total assets	(1,575.6)	(1,281.4)	(1,499.4)
Current liabilities:
Current portion of debt	0.0	0.0	0.0
Accounts payable	0.0	0.0	0.0
Other current liabilities	0.0	0.0	0.0
Total current liabilities	0.0	0.0	0.0
Long-term debt	(922.8)	(481.8)	(447.4)
Other liabilities	(27.9)	(34.2)	(34.3)
Equity investment in subsidiaries	(99.0)	(106.5)	(170.3)
Intercompany liabilities	(344.6)	(397.0)	(618.7)
Total liabilities	(1,394.3)	(1,019.5)	(1,270.7)
Shareholders' equity	(195.4)	(248.4)	(228.7)
Stockholders' Equity Attributable to Noncontrolling Interest	14.1	(13.5)	0.0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(181.3)	(261.9)	(228.7)
Total liabilities and shareholders' equity	(1,575.6)	(1,281.4)	(1,499.4)
Parent [Member]
Current assets:
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0	0.0
Accounts receivable pledged		0.0	0.0
Inventories	0.0	0.0	0.0
Prepaid and other current assets	0.0	0.0	0.0
Total current assets	0.0	0.0	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	0.0	0.0	0.0
Intangible assets, net	0.0	0.0	0.0
Other assets	21.1	23.8	32.4
Equity investment in subsidiaries	300.7	368.3	399.0
Intercompany assets	1,266.6	878.8	1,066.1
Total assets	1,588.4	1,270.9	1,497.5
Current liabilities:
Current portion of debt	0.0	0.0	200.0
Accounts payable	0.0	0.0	0.0
Other current liabilities	13.6	16.7	16.7
Total current liabilities	13.6	16.7	216.7
Long-term debt	1,122.9	681.8	647.4
Other liabilities	5.1	5.1	12.1
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	1,141.6	703.6	876.2
Shareholders' equity	446.8	553.8	621.3
Stockholders' Equity Attributable to Noncontrolling Interest	0.0	13.5	0.0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	446.8	567.3	621.3
Total liabilities and shareholders' equity	1,588.4	1,270.9	1,497.5
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	63.9	23.1	1.3	2.6
Accounts receivable, net	97.7	124.6	73.7
Accounts receivable pledged		113.7	9.3
Inventories	547.2	282.1	492.6
Prepaid and other current assets	84.8	85.0	78.1
Total current assets	793.6	628.5	655.0
Property, plant and equipment, net	370.4	369.5	404.0
Goodwill	346.3	344.3	334.4
Intangible assets, net	247.4	256.8	281.1
Other assets	16.0	14.7	14.0
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	1,773.7	1,613.8	1,688.5
Current liabilities:
Current portion of debt	16.0	85.8	9.3
Accounts payable	162.7	134.3	166.4
Other current liabilities	77.3	161.8	103.7
Total current liabilities	256.0	381.9	279.4
Long-term debt	888.4	480.0	439.4
Other liabilities	224.9	235.7	213.1
Equity investment in subsidiaries	99.0	106.5	170.3
Intercompany liabilities	257.5	303.5	451.3
Total liabilities	1,725.8	1,507.6	1,553.5
Shareholders' equity	47.9	92.7	135.0
Stockholders' Equity Attributable to Noncontrolling Interest	0.0	13.5	0.0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	47.9	106.2	135.0
Total liabilities and shareholders' equity	1,773.7	1,613.8	1,688.5
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	66.2	66.2	123.3	$ 127.2
Accounts receivable, net	87.7	99.4	84.5
Accounts receivable pledged		0.0	0.0
Inventories	135.6	103.0	113.1
Prepaid and other current assets	42.8	37.9	39.8
Total current assets	332.3	306.5	360.7
Property, plant and equipment, net	64.0	67.5	43.5
Goodwill	6.4	6.6	0.6
Intangible assets, net	48.5	45.9	38.9
Other assets	27.5	28.5	29.1
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	478.7	455.0	472.8
Current liabilities:
Current portion of debt	20.6	6.1	20.4
Accounts payable	57.3	59.0	64.4
Other current liabilities	74.4	81.0	68.0
Total current liabilities	152.3	146.1	152.8
Long-term debt	44.8	12.4	12.9
Other liabilities	47.0	47.4	46.0
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	87.1	93.5	167.4
Total liabilities	331.2	299.4	379.1
Shareholders' equity	147.5	155.6	93.7
Stockholders' Equity Attributable to Noncontrolling Interest	0.0	0.0	0.0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	147.5	155.6	93.7
Total liabilities and shareholders' equity	$ 478.7	$ 455.0	$ 472.8