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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jul. 02, 2016	Aug. 05, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 02, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3
Trading Symbol	SMG
Entity Registrant Name	SCOTTS MIRACLE-GRO CO
Entity Central Index Key	0000825542
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		60,606,902

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Net sales	$ 994.1	$ 1,111.3	$ 2,433.8	$ 2,352.6
Cost of sales	636.3	722.1	1,532.6	1,531.8
Cost of sales—impairment, restructuring and other	0.4	3.4	5.5	3.6
Gross profit	357.4	385.8	895.7	817.2
Operating expenses:
Selling, general and administrative	151.9	155.3	466.1	449.5
Impairment, restructuring and other	(5.8)	40.9	(51.7)	54.0
Other income, net	(5.6)	(1.8)	(7.1)	(2.4)
Income from operations	216.9	191.4	488.4	316.1
Equity in loss of unconsolidated affiliates	3.5	0.0	3.5	0.0
Costs related to refinancing	0.0	0.0	8.8	0.0
Interest expense	16.9	14.3	52.3	39.0
Income from continuing operations before income taxes	196.5	177.1	423.8	277.1
Income tax expense from continuing operations	69.5	62.0	150.3	97.0
Income from continuing operations	127.0	115.1	273.5	180.1
Income from discontinued operations, net of tax	85.7	17.9	68.2	3.2
Net income	212.7	133.0	341.7	183.3
Net loss attributable to noncontrolling interest	0.4	0.4	0.2	0.1
Net income attributable to controlling interest	$ 213.1	$ 133.4	$ 341.9	$ 183.4
Basic income per common share:
Income from continuing operations	$ 2.09	$ 1.89	$ 4.46	$ 2.95
Income from discontinued operations	1.40	0.29	1.11	0.06
Basic income per common share (USD per share)	$ 3.49	$ 2.18	$ 5.57	$ 3.01
Weighted-average common shares outstanding during the period (shares)	61.1	61.3	61.3	61.0
Diluted income per common share:
Income from continuing operations	$ 2.06	$ 1.85	$ 4.40	$ 2.90
Income from discontinued operations	1.38	0.29	1.10	0.05
Diluted income per common share (USD per share)	$ 3.44	$ 2.14	$ 5.50	$ 2.95
Weighted-average common shares outstanding during the period plus dilutive potential common shares	61.9	62.3	62.2	62.1
Dividends declared per common share (USD per share)	$ 0.470	$ 0.450	$ 1.410	$ 1.350

CONDENSED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Net income	$ 212.7	$ 133.0	$ 341.7	$ 183.3
Other comprehensive (loss) income:
Net foreign currency translation adjustment	(12.3)	2.5	(14.8)	(8.8)
Net unrealized (gain) loss on derivative instruments, net of tax of $0.7, $0.3, $1.7 and $2.7, respectively	(1.2)	0.5	(2.8)	(4.4)
Reclassification of net unrealized losses on derivatives to net income, net of tax of $1.1, $1.4, $3.3 and $3.5, respectively	1.7	2.3	5.3	5.6
Reclassification of net pension and post-retirement benefit loss to net income, net of tax of $0.6, $0.5, $1.0, and $1.4, respectively	0.9	0.8	1.6	2.3
Total other comprehensive income (loss)	(10.9)	6.1	(10.7)	(5.3)
Comprehensive income	$ 201.8	$ 139.1	$ 331.0	$ 178.0

CONDENSED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (UNAUDITED) Condensed Statement of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Net unrealized gains (losses) on derivatives - tax impact	$ 0.7	$ 0.3	$ 1.7	$ 2.7
Reclassification of derivatives - tax impact	1.1	1.4	3.3	3.5
Reclassification of pension - tax impact	$ 0.6	$ 0.5	$ 1.0	$ 1.4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
OPERATING ACTIVITIES
Net income	$ 341.7	$ 183.3
Adjustments to reconcile net income to net cash provided by operating activities:
Impairment, restructuring and other	0.2	4.3
Costs related to refinancing	2.2	0.0
Share-based compensation expense	13.7	11.4
Depreciation	40.2	38.2
Amortization	14.1	12.3
(Gain) loss on sale of assets	(1.2)	0.6
Gain on contribution of SLS Business	142.6	0.0
Equity in loss of unconsolidated affiliates	3.5	0.0
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	(447.8)	(475.6)
Inventories	(52.6)	(21.1)
Prepaid and other assets	(27.5)	(15.7)
Accounts payable	51.1	125.8
Other current liabilities	147.2	114.4
Restructuring reserves	(9.6)	37.0
Other non-current items	44.8	3.2
Other, net	(6.3)	6.1
Net cash (used in) provided by operating activities	(28.9)	24.2
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	2.4	5.3
Investments in property, plant and equipment	(35.7)	(41.2)
Investments in loans receivable	(90.0)	0.0
Net distributions from unconsolidated affiliates	194.1	0.0
Cash contributed to Joint Venture	(24.2)	0.0
Investments in acquired businesses, net of cash acquired	(161.4)	(179.1)
Net cash used in investing activities	(114.8)	(215.0)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,882.6	1,440.7
Repayments under revolving and bank lines of credit and term loans	(1,762.9)	(1,175.9)
Proceeds from issuance of 6.000% Senior Notes	400.0	0.0
Repayment of 6.625% Senior Notes	(200.0)	0.0
Financing and issuance fees	(11.2)	0.0
Dividends paid	(86.4)	(82.4)
Purchase of common shares	(81.2)	(14.8)
Payments of seller notes	(2.3)	(0.8)
Excess tax benefits from share-based payment arrangements	4.3	2.9
Cash received from the exercise of stock options	9.9	16.5
Net cash provided by (used in) financing activities	152.8	186.2
Effect of exchange rate changes on cash	(3.3)	(4.8)
Net decrease in cash and cash equivalents	5.8	(9.4)
Cash and cash equivalents, beginning of period	71.4	89.3
Cash and cash equivalents, end of period	77.2	79.9
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	(48.1)	(39.3)
Call premium on 6.625% Senior Notes	(6.6)	0.0
Income taxes paid	$ (52.3)	$ (53.7)

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Current assets:
Cash and cash equivalents	$ 77.2	$ 71.4	$ 79.9
Accounts receivable, less allowances of $10.5, $6.5 and $9.2, respectively	359.7	157.7	406.7
Accounts receivable pledged	435.1	152.9	376.4
Inventories	469.9	395.8	399.8
Assets held for sale	0.0	220.3	223.2
Prepaid and other current assets	139.2	121.1	125.9
Total current assets	1,481.1	1,119.2	1,611.9
Investment in unconsolidated affiliate	94.4	0.0	0.0
Property, plant and equipment, net of accumulated depreciation of $623.5, $593.9 and $605.6, respectively	449.6	444.1	437.9
Goodwill	346.0	283.8	282.1
Intangible assets, net	750.6	655.1	661.6
Other assets	138.0	25.0	24.6
Total assets	3,259.7	2,527.2	3,018.1
Current liabilities:
Current portion of debt	382.5	132.6	314.0
Accounts payable	249.5	193.1	308.6
Marketing and license agreement obligation	0.0	0.0	300.0
Liabilities held for sale	0.0	41.7	63.4
Other current liabilities	359.2	251.2	362.2
Total current liabilities	991.2	618.6	1,348.2
Long-term debt	1,130.3	1,025.0	734.9
Other liabilities	306.0	250.5	241.6
Total liabilities	2,427.5	1,894.1	2,324.7
Contingencies (Note 12)
Shareholders' equity:
Common shares and capital in excess of $.01 stated value per share; 60.8, 61.4, and 61.3 shares issued and outstanding, respectively	401.1	400.4	403.9
Retained earnings	938.6	684.2	737.1
Treasury shares, at cost; 7.3, 6.7, and 6.9 shares, respectively	(409.3)	(357.1)	(369.5)
Accumulated other comprehensive loss	(117.5)	(106.8)	(91.5)
Total shareholders’ equity - controlling interest	812.9	620.7	680.0
Noncontrolling interest	19.3	12.4	13.4
Total equity	832.2	633.1	693.4
Total liabilities and equity	$ 3,259.7	$ 2,527.2	$ 3,018.1

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Accounts receivable, allowances	$ 10.5	$ 6.5	$ 9.2
Property, plant and equipment, accumulated depreciation	$ 623.5	$ 593.9	$ 605.6
Common shares, stated value per share	$ 0.01	$ 0.01	$ 0.01
Common shares, shares issued	60.8	61.4	61.3
Common shares, shares outstanding	60.8	61.4	61.3
Treasury shares, at cost	7.3	6.7	6.9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Notes)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Notes)	Jul. 02, 2016
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, food and drug stores, and indoor gardening and hydroponic stores. The Company’s products are sold primarily in North America and the European Union. Prior to April 13, 2016, the Company operated the Scotts LawnService^® business (the “SLS Business”), which provides residential and commercial lawn care, tree and shrub care and pest control services in the United States. On April 13, 2016, pursuant to the terms of the Contribution and Distribution Agreement (the “Contribution Agreement”) between the Company and TruGreen Holding Corporation (“TruGreen Holdings”), the Company completed the contribution of the SLS Business to a newly formed subsidiary of TruGreen Holdings (the “Joint Venture”) in exchange for a minority equity interest of approximately 30% in the Joint Venture. As a result, effective in its second quarter of fiscal 2016, the Company classified its results of operations for all periods presented to reflect the SLS Business as a discontinued operation and classified the assets and liabilities of the SLS Business as held for sale. See “NOTE 2. DISCONTINUED OPERATIONS” for further discussion. Prior to being reported as discontinued operations, the SLS Business was included as its own reportable segment. Refer to “NOTE 15. SEGMENT INFORMATION” for discussion of the Company’s new reportable segments identified effective in the second quarter of fiscal 2016. Due to the nature of the consumer lawn and garden business, the majority of the Company’s sales to customers occur in the Company’s second and third fiscal quarters. On a combined basis, net sales for the second and third quarters of the last three fiscal years represented in excess of 75% of the Company’s annual net sales. The Company follows a 13-week quarterly accounting cycle pursuant to which the first three fiscal quarters end on a Saturday and the fiscal year always ends on September 30. This fiscal calendar convention requires the Company to cycle forward the first three fiscal quarter ends every six years. Fiscal 2016 is the most recent year impacted by this process and, as a result, the first quarter of fiscal 2016 had six additional days and the fourth quarter of fiscal 2016 will have five less days compared to the corresponding quarters of fiscal 2015. In addition, the third quarter of fiscal 2016 began six days later than the third quarter of fiscal 2015 and these six days occurred during the Company’s peak selling season. The Company’s third quarter of fiscal 2016 ended on July 2, 2016 while the Company’s third quarter of fiscal 2015 ended on June 27, 2015. Organization and Basis of Presentation The Company’s unaudited condensed consolidated financial statements for the three and nine months ended July 2, 2016 and June 27, 2015 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”) and Gavita Holdings B.V., and its subsidiaries (collectively, “Gavita”), in which the Company has controlling interests, are consolidated, with the equity owned by other shareholders shown as noncontrolling interest in the Condensed Consolidated Balance Sheets, and the other shareholders’ portion of net earnings and other comprehensive income shown as net income (loss) or comprehensive income attributable to noncontrolling interest in the Condensed Consolidated Statements of Operations and Condensed 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, 2015 (the “2015 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 September 30, 2015 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 financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes 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. Revenue Recognition Revenue is recognized when title and risk of loss transfer, which generally occurs when products or services are received by the retail customer. Provisions for estimated returns and allowances are recorded at the time revenue is recognized based on historical rates and are periodically adjusted for known changes in return levels. Outbound shipping and handling costs are included in cost of sales. Under the terms of the Amended and Restated Exclusive Agency and Marketing Agreement (the “Marketing Agreement”) pursuant to which the Company has served, since its 1998 fiscal year, as the exclusive agent to the Monsanto Company (“Monsanto”) for the marketing and distribution of consumer Roundup^® herbicide products, the Company performs certain functions, primarily manufacturing conversion services (in North America), distribution and logistics, and selling and marketing support, on behalf of Monsanto in the conduct of the consumer Roundup^® business. The actual costs incurred for these activities are charged to and reimbursed by Monsanto. The Company records costs incurred under the Marketing Agreement for which the Company is the primary obligor on a gross basis, recognizing such costs in the “Cost of sales” line and the reimbursement of these costs in the “Net sales” line in the Condensed Consolidated Statements of Operations, with no effect on gross profit dollars or net income. Under the terms of the Marketing, R&D and Ancillary Services Agreement (the “Services Agreement”) with Bonnie Plants, Inc. (“Bonnie”) and its sole shareholder, Alabama Farmers Cooperative (“AFC”), entered into in the second quarter of fiscal 2016, the Company provides marketing, research and development and certain ancillary services to Bonnie for reimbursement of certain costs and a commission fee earned based on a percentage of the growth in actual earnings before interest, income taxes and amortization of Bonnie’s business of planting, growing, developing, manufacturing, distributing, marketing, and selling live plants, plant food, fertilizer and potting soil (the “Bonnie Business”). The commission earned under the Services Agreement is included in the “Net sales” line in the Condensed Consolidated Statements of Operations. Additionally, the Company records costs incurred under the Services Agreement for which the Company is the primary obligor on a gross basis, recognizing such costs in the “Cost of sales” line and the reimbursement of these costs in the “Net sales” line, with no effect on gross profit dollars or net income. Loans Receivable Loans receivable are carried at outstanding principal amount, and are recognized in the “Other assets” line in the Condensed Consolidated Balance Sheets. Loans receivable are impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. If it is determined that an impairment has occurred, an impairment loss is recognized for the amount by which the carrying value of the asset exceeds the present value of expected future cash flows and classified as “Impairment, restructuring and other charges” within “Operating expenses” in the Condensed Consolidated Statements of Operations. Interest income is recorded on an accrual basis, and is recognized in the “Other income, net” line in the Condensed Consolidated Statements of Operations. Interest income was $1.7 million and $2.2 million for the three and nine months ended July 2, 2016. Long-lived Assets The Company had non-cash investing activities of $1.9 million and $1.6 million during the nine months ended July 2, 2016 and June 27, 2015, respectively, representing unpaid liabilities incurred during each period to acquire property, plant and equipment. Statements of Cash Flows The Company uses the “cumulative earnings” approach for determining cash flow presentation of distributions from unconsolidated affiliates. Distributions received are included in the Condensed Consolidated Statements of Cash Flows as operating activities, unless the cumulative distributions exceed the portion of the cumulative equity in the net earnings of the unconsolidated affiliate, in which case the excess distributions are deemed to be returns of the investment and are classified as investing activities in the Condensed Consolidated Statements of Cash Flows. RECENT ACCOUNTING PRONOUNCEMENTS Revenue Recognition from Contracts with Customers In May 2014, the Financial Accounting Standards Board (“FASB”) issued amended accounting guidance that replaces most existing revenue recognition guidance under GAAP. 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. Subsequently, additional guidance was issued on several areas including guidance intended to improve the operability and understandability of the implementation of principal versus agent considerations and clarifications on the identification of performance obligations and implementation of guidance related to licensing. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2018. 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. Debt Issuance Costs In April 2015, the FASB issued an accounting standard update that requires debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the corresponding debt liability rather than as an asset. The provisions are effective retrospectively for the Company’s financial statements for the fiscal year beginning October 1, 2016. The adoption of the amended guidance impacts presentation and disclosure of debt issuance costs and is not expected to have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Business Combinations In September 2015, the FASB issued an accounting standard update to simplify the accounting for measurement-period adjustments by requiring an acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined, and requiring disclosure of the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The provisions are effective prospectively for the Company’s financial statements no later than the fiscal year beginning October 1, 2016 and are not expected to have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Income Taxes In November 2015, the FASB issued an accounting standard update to simplify the presentation of deferred income taxes by requiring that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2017. The standard allows for either a retrospective or prospective transition method and is not expected to have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Leases In February 2016, the FASB issued an accounting standard update which significantly changes the accounting for leases. This guidance requires lessees to recognize a lease liability for the obligation to make lease payments and a right-of-use asset for the right to use the underlying asset for the lease term. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2019 and require a modified retrospective transition approach for leases that exist or are entered into after the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the impact of this standard on its consolidated results of operations, financial position and cash flows. Stock Compensation In March 2016, the FASB issued an accounting standard update that simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2017. The Company is currently evaluating the impact of this standard on its consolidated results of operations, financial position and cash flows.

DISCONTINUED OPERATIONS

9 Months Ended

Jul. 02, 2016

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

NOTE 2. DISCONTINUED OPERATIONS

On April 13, 2016, pursuant to the terms of the Contribution Agreement, the Company completed the contribution of the SLS Business to the Joint Venture in exchange for a minority equity interest of approximately 30% in the Joint Venture. As a result, effective in its second quarter of fiscal 2016, the Company classified its results of operations for all periods presented to reflect the SLS Business as a discontinued operation and classified the assets and liabilities of the SLS Business as held for sale. The Company’s gain on the contribution of $142.6 million, partially offset by the provision for deferred income taxes of $56.2 million, has been recorded in the third quarter of fiscal 2016 within results from discontinued operations. This amount is subject to further post-closing adjustments including working capital adjustments and finalization of the fair value of the approximately 30% interest in the Joint Venture.

The following table summarizes the results of the SLS Business within discontinued operations for each of the periods presented:



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
	(In millions)
Net sales	$	9.2		$	103.5		$	101.2		$	180.7
Operating costs	10.3			78.6			117.4			177.0
Impairment, restructuring and other	—			—			13.6			1.4
Other income, net	—			(1.4		)	(1.5		)	(2.6		)
Gain on contribution of SLS Business	(142.6		)	—			(142.6		)	—
Income from discontinued operations before income taxes	141.5			26.3			114.3			4.9
Income tax expense from discontinued operations	55.8			8.4			46.1			1.7
Income from discontinued operations, net of tax	$	85.7		$	17.9		$	68.2		$	3.2

The following table summarizes the major classes of assets and liabilities of the SLS Business for each of the periods presented:



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Accounts receivable, net	$	—	$	29.8	$	33.6
Inventories	—		16.0		11.8
Prepaid and other assets	—		9.3		8.3
Property, plant and equipment, net	—		10.0		9.6
Goodwill and intangible assets, net	—		158.1		157.0
Assets held for sale	$	—	$	223.2	$	220.3

Current portion of debt	$	—	$	2.4	$	2.2
Accounts payable	—		7.1		4.8
Other current liabilities	—		48.6		29.2
Long-term debt	—		3.5		3.5
Other liabilities	—		1.8		2.0
Liabilities held for sale	$	—	$	63.4	$	41.7

The Condensed Consolidated Statements of Cash Flows do not present the cash flows from discontinued operations separately from cash flows from continuing operations. Cash provided by operating activities from the SLS Business was $38.9 million and $30.1 million for the nine months ended July 2, 2016 and June 27, 2015, respectively. Cash used in investing activities related to the SLS Business was $1.4 million and $23.4 million for the nine months ended July 2, 2016 and June 27, 2015, respectively.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721673-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721659-107760

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

ACQUISITIONS AND INVESTMENTS	9 Months Ended
ACQUISITIONS AND INVESTMENTS	Jul. 02, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS AND INVESTMENTS Fiscal 2016 On May 26, 2016, the Company, through its subsidiary The Hawthorne Gardening Company, acquired majority control and a 75% economic interest in Gavita for $136.2 million. The remaining 25% interest was retained by Gavita’s former ownership group. This transaction provides the Company’s Other segment with a presence in the lighting category of indoor and urban gardening, which is a part of the Company’s long-term growth strategy. Gavita, which is based in the Netherlands, is a leading producer and marketer of indoor lighting used in the greenhouse and hydroponic markets, predominately in the United States and Europe. The purchase price includes contingent consideration with an estimated fair value of $2.5 million, the payment of which will depend on the performance of the business through calendar year 2019. The preliminary valuation of the acquired assets included (i) $35.0 million of inventory and accounts receivable, (ii) $1.5 million in fixed assets, (iii) $13.6 million of accounts payable and other current liabilities, (iv) $5.5 million of short term debt, (v) $97.6 million of finite-lived identifiable intangible assets, and (vi) $60.2 million of tax-deductible goodwill. Identifiable intangible assets included tradenames, customer relationships and non-compete arrangements with useful lives ranging between 5 and 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 discount rate. Net sales for Gavita included within the Other segment for the three and nine months ended July 2, 2016 were $7.0 million. Gavita’s former ownership group has retained a 25% noncontrolling interest in Gavita consisting of ownership of 5% of the outstanding shares of Gavita and a loan with interest payable based on annual profits of Gavita. The loan represents a non-cash financing activity and has been recorded at fair value in the “Long-term debt” line in the Condensed Consolidated Balance Sheets, with changes in fair value recognized in the “Other income (loss), net” line in the Condensed Consolidated Statements of Operations. The preliminary valuation of the loan was $37.7 million at July 2, 2016. The fair value measurement was classified in Level 3 of the fair value hierarchy. In the third quarter of fiscal 2016, the Company completed an acquisition within the Other segment to expand its Canadian growing media operations for an estimated purchase price of $34.4 million. The purchase price includes contingent consideration with an estimated fair value of $10.8 million, the payment of which will depend on the performance of the business in calendar years 2016 and 2017. The preliminary valuation of the acquired assets included (i) $4.2 million of inventory and accounts receivable, (ii) $18.8 million in fixed assets, (iii) $11.5 million of finite-lived identifiable intangible assets, and (iv) $0.9 million of tax-deductible goodwill. Identifiable intangible assets included peat bog lease rights, tradenames, customer relationships and non-compete arrangements with useful lives ranging between 5 and 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 discount rate. Net sales related to this acquisition included within the Other segment for the three and nine months ended July 2, 2016 were $3.2 million. These acquisitions include non-cash investing activities of $13.3 million representing contingent consideration. The payment of these amounts will depend on the future performance of the business, subject to adjustment for certain contractually defined metrics. Subsequent to July 2, 2016, the Company entered into a definitive agreement to acquire American Agritech, LLC d/b/a Botanicare, an Arizona-based leading producer of plant nutrients, plant supplements and growing systems used for hydroponic gardening. This acquisition is expected to close during calendar year 2016. In the second quarter of fiscal 2016, the Company entered into definitive agreements with Bonnie and its sole shareholder, AFC, providing for the Company’s participation in the Bonnie Business. The Company’s participation includes a Term Loan Agreement from the Company to AFC, with Bonnie as guarantor, in the amount of $72.0 million with a fixed coupon rate of 6.95% (the “Term Loan”) as well as a Services Agreement pursuant to which the Company will provide marketing, research and development and certain ancillary services to the Bonnie Business for a commission fee based on the profits of the Bonnie Business and the reimbursement of certain costs. These agreements also include options beginning in fiscal 2020 that provide for either (i) the Company to increase its economic interest in the Bonnie Business or (ii) AFC and Bonnie to repurchase the Company’s economic interest in the Bonnie Business. During the three and nine months ended July 2, 2016, the Company recognized commission fees of $3.1 million and recognized cost reimbursements of $0.4 million and $0.6 million, respectively. Fiscal 2015 On March 30, 2015, the Company acquired the assets of General Hydroponics, Inc. (“General Hydroponics”) and Bio-Organic Solutions, Inc. (“Vermicrop”) for $120.0 million and $15.0 million, respectively. This transaction provided the Company’s Other segment with an additional entry into the indoor and urban gardening market, which is a part of the Company’s long-term growth strategy. General Hydroponics and Vermicrop are leading producers of liquid plant food products, growing media, and accessories for the hydroponics markets. The General Hydroponics purchase price included non-cash investing activity of $1.0 million representing the deferral of a portion of the purchase price into fiscal 2016, of which $0.5 million was paid in the second quarter of fiscal 2016. The Vermicrop purchase price included $5.0 million of contingent consideration, which was paid during the third quarter of fiscal 2016. The Vermicrop purchase price and contingent consideration was paid in common shares of Scotts Miracle-Gro (“Common Shares”) based on the average share price at the time of payment. The valuation of the acquired assets was determined during the third quarter of fiscal 2015 and included (i) $14.2 million of inventory and accounts receivable, (ii) $5.7 million in fixed assets, (iii) $65.0 million of finite-lived identifiable intangible assets, and (iv) $53.9 million of tax-deductible goodwill. Identifiable intangible assets included tradenames, customer relationships and non-compete arrangements with useful lives ranging between 5 and 26 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 discount rate. Net sales for General Hydroponics and Vermicrop included within the Other segment for the three and nine months ended July 2, 2016 were $20.0 million and $48.2 million, respectively. During fiscal 2015, the Company completed four acquisitions of growing media operations, two within the U.S. Consumer segment and two within the Other segment, for an aggregate purchase price of $40.2 million. These acquisitions expand the Company’s growing media operations and distribution capabilities within its U.S. Consumer and Other segments. The valuation of the acquired assets for the transactions included (i) $10.1 million in finite-lived identifiable intangible assets, (ii) $11.4 million in fixed assets, (iii) $10.6 million in tax deductible goodwill, and (iv) $9.9 million of inventory and accounts receivable. Identifiable intangible assets include tradenames and customer relationships with useful lives ranging between 7 and 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 discount rate. 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).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

INVESTMENT IN UNCONSOLIDATED AFFILIATE INVESTMENT IN UNCONSOLIDATED AFFILIATE (Notes)	9 Months Ended
	Jul. 02, 2016
Investment In Unconsoldiated Affiliate [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	INVESTMENT IN UNCONSOLIDATED AFFILIATE As of July 2, 2016, the Company held a minority equity interest of approximately 30% in the Joint Venture. This interest was initially recorded at an estimated fair value of $294.0 million on the transaction date and subsequently is accounted for using the equity method of accounting, with the Company's proportionate share of Joint Venture earnings reflected in the Condensed Consolidated Statements of Operations. In addition, the Company and TruGreen Holdings entered into a limited liability company agreement (the “LLC Agreement”) governing the management of the Joint Venture, as well as certain ancillary agreements including a transition services agreement and an employee leasing agreement. The LLC Agreement provides the Company with minority representation on the board of directors of the Joint Venture. In connection with the closing of the transactions contemplated by the Contribution Agreement on April 13, 2016, the Joint Venture obtained debt financing and made an excess distribution of $196.2 million to the Company which has been recorded as a return of investment and classified as a cash inflow from investing activities in the Condensed Consolidated Statement of Cash Flows. The Company also provided an $18.0 million investment in second lien term loan financing to the Joint Venture. The Company was reimbursed $5.5 million during the three months ended July 2, 2016 and has accounts receivable of $30.0 million at July 2, 2016 for expenses incurred pursuant to a short-term transition services agreement and an employee leasing agreement. The Company recognized equity in losses of unconsolidated affiliates of $3.5 million for the three and nine months ended July 2, 2016. Included within losses of unconsolidated affiliates for the three and nine months ended July 2, 2016 is the Company’s share of impairment, restructuring and other charges of $17.0 million. These charges included $10.8 million for transaction costs, $0.6 million for nonrecurring integration and separation costs and $5.6 million for a non-cash fair value write-down adjustment on its deferred revenue. At July 2, 2016, consolidated retained earnings contained losses of $2.3 million, net of tax, of unconsolidated affiliates.

IMPAIRMENT, RESTRUCTURING AND OTHER

9 Months Ended

Jul. 02, 2016

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” and the “Income from discontinued operations, net of tax” lines in the Condensed Consolidated Statements of Operations.

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



	THREE MONTHS ENDED					NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015		JULY 2, 2016			JUNE 27, 2015
	(In millions)
Restructuring and other (recoveries) charges from continuing operations	$	(5.4	)	$	44.3	$	(46.2	)	$	57.6
Restructuring and other (recoveries) charges from discontinued operations	—			—		13.6			1.4
Total impairment, restructuring and other (recoveries) charges	$	(5.4	)	$	44.3	$	(32.6	)	$	59.0

The following table summarizes the activity related to liabilities associated with restructuring and other, excluding insurance reimbursement recoveries, during the nine months ended July 2, 2016 (in millions):



Amounts reserved for restructuring and other at September 30, 2015	$	28.1
Restructuring and other charges from continuing operations	9.6
Restructuring and other charges from discontinued operations	13.6
Payments and other	(32.8		)
Amounts reserved for restructuring and other at July 2, 2016	$	18.5

Included in the restructuring reserves as of July 2, 2016 is $1.9 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 or through the passage of time. The remaining amounts reserved will continue to be paid out over the course of the next twelve months.

Fiscal 2016

In the first quarter of fiscal 2016, the Company announced a series of initiatives called Project Focus designed to maximize the value of its non-core assets and focus on emerging categories of the lawn and garden industry in its core U.S. business. On April 13, 2016, as part of this project, the Company completed the contribution of the SLS Business to the Joint Venture. As a result, effective in its second quarter of fiscal 2016, the Company classified its results of operations for all periods presented to reflect the SLS Business as a discontinued operation and classified the assets and liabilities of the SLS Business as held for sale. Refer to “NOTE 2: DISCONTINUED OPERATIONS” for more information. During the three and nine months ended July 2, 2016, the Company recognized zero and $9.0 million for the resolution of a prior SLS Business litigation matter, as well as zero and $4.4 million, respectively, in transaction related costs associated with the divestiture of the SLS Business within the “Income from discontinued operations, net of tax” line in the Condensed Consolidated Statements of Operations. In addition, during the three and nine months ended July 2, 2016, the Company recognized costs of $(0.3) million and $2.3 million, respectively, related to other transaction activity within the “Impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations.

During the third quarter of fiscal 2015, the Company’s U.S. Consumer segment began experiencing an increase in certain consumer complaints related to the reformulated Bonus^® S fertilizer product sold in the southeastern United States during fiscal 2015 indicating customers were experiencing damage to their lawns after application. During the three and nine months ended July 2, 2016, the Company recognized $0.5 million and $6.9 million, respectively, in costs related to resolving these consumer complaints and the recognition of costs the Company expects to incur for current and expected consumer claims. Costs incurred to date since the inception of this matter, excluding insurance reimbursement recoveries, are $74.3 million. The Company has received reimbursement payments of $60.8 million through the third quarter of fiscal 2016, including $5.9 million and $40.9 million received during the three and nine months ended July 2, 2016, respectively. The Company recorded offsetting insurance reimbursement recoveries upon resolution of the insurer’s review of claim documentation in the amount of $4.9 million in the fourth quarter of fiscal 2015, $50.0 million in the second quarter of fiscal 2016 and $5.9 million in the third quarter of fiscal 2016.

Fiscal 2015

During the three and nine months ended June 27, 2015, the Company recognized $6.6 million and $19.9 million, respectively, in restructuring costs related to termination benefits provided to U.S. and international personnel as part of the Company’s restructuring of its U.S. administrative and overhead functions, the continuation of the international profitability improvement initiative and the liquidation and exit from the U.K. Solus business. These restructuring charges included zero and $4.3 million of costs related to the acceleration of equity compensation expense for the three and nine months ended June 27, 2015, respectively.

During the third quarter of fiscal 2015, the Company recognized $37.7 million in costs related to consumer complaints and claims related to the reformulated Bonus^® S fertilizer product sold in the southeastern United States during fiscal 2015.

INVENTORIES

9 Months Ended

Jul. 02, 2016

Inventory Disclosure [Abstract]

INVENTORIES

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



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Finished goods	$	299.9	$	247.4	$	218.9
Work-in-process	46.6		39.3		48.3
Raw materials	123.4		113.1		128.6
Total inventories	$	469.9	$	399.8	$	395.8

Adjustments to reflect inventories at net realizable values were $15.3 million at July 2, 2016, $20.9 million at June 27, 2015 and $17.8 million at September 30, 2015.

MARKETING AGREEMENT

9 Months Ended

Jul. 02, 2016

Marketing Agreement [Abstract]

MARKETING AGREEMENT

The Scotts Company LLC (“Scotts LLC”) and Monsanto are parties to the Marketing Agreement, pursuant to which the Company has served, since its 1998 fiscal year, as 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. Under the terms of the Marketing Agreement, the Company is entitled to receive an annual commission from Monsanto as consideration for the performance of the Company’s duties as agent. The annual gross commission under the Marketing Agreement is calculated as a percentage of the actual earnings before interest and income taxes of the consumer Roundup^® business in the markets covered by the Marketing Agreement subject to the achievement of annual earnings thresholds. The Marketing Agreement also requires the Company to make annual payments of $20.0 million to Monsanto as a contribution against the overall expenses of the consumer Roundup^® business. From 1998 until May 15, 2015, the Marketing Agreement covered the United States and other specified countries, including Australia, Austria, Belgium, Canada, France, Germany, the Netherlands and the United Kingdom. On May 15, 2015, the territories were expanded to cover additional countries as outlined below.

In consideration for the rights granted to the Company under the Marketing Agreement in 1998, the Company paid a marketing fee of $32 million to Monsanto. The Company 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 twenty years, with a remaining unamortized amount of $1.8 million and remaining amortization period of less than three years as of July 2, 2016.

On May 15, 2015, the Company and Monsanto entered into an Amendment to the Marketing Agreement (the “Marketing Agreement Amendment”), a Lawn and Garden Brand Extension Agreement (the “Brand Extension Agreement”) and a Commercialization and Technology Agreement (the “Commercialization and Technology Agreement”). In consideration for these agreements, the Company paid $300.0 million to Monsanto on August 14, 2015 using borrowings under its credit facility.

Among other things, the Marketing Agreement Amendment amends the Marketing Agreement in the following significant respects:


•	Expands the territories in which the Company may serve as Monsanto’s exclusive agent in the consumer lawn and garden market to include all countries other than Japan and countries subject to a comprehensive U.S. trade embargo or certain other embargoes and trade restrictions.


•	Eliminates the initial and renewal terms that the original Marketing Agreement applied to European Union (“EU”) countries. As amended, the term of the Marketing Agreement will now continue indefinitely for all included markets, including EU countries within the included markets, unless and until otherwise terminated in accordance with the Marketing Agreement.

•

Revises the procedures of the Marketing Agreement relating to a potential sale of the consumer Roundup^® business to (1) require Monsanto to negotiate exclusively with the Company with respect to any potential Roundup^® sale for 60 days after the Company receives notice from Monsanto regarding a potential Roundup^® sale and (2) provide the Company with a right of first offer and a right of last look in connection with a potential Roundup^® sale to a third party. In addition, if the Company makes a bid in connection with a Roundup^® sale, the then-applicable termination fee would serve as a credit against the purchase price and the Monsanto board of directors would not be permitted to discount the value of the Company’s bid compared to a competing bid as a result of the termination fee discount.


•	Requires the Company to (1) provide notice to Monsanto of certain proposals and processes that may result in a sale of the Company and (2) conduct non-exclusive negotiations with Monsanto with respect to such a sale.


•	Increases the minimum termination fee payable under the Marketing Agreement to the greater of (1) $200.0 million or (2) four times (A) the average of the program earnings before interest or income taxes for the three trailing program years prior to the year of termination, minus (B) the 2015 program earnings before interest or income taxes.


•	Amends Monsanto’s termination rights and provides additional rights to the Company in the event of a termination, as follows:


◦	delays the effectiveness of a notice of termination given by Monsanto as a result of a change of control with respect to Monsanto or a sale of the consumer Roundup^® business to a third party from (1) the end of the later of 12 months or the next program year to (2) the end of the fifth full program year after Monsanto gives such notice;


◦	eliminates Monsanto’s termination rights for a regional performance default, a change of significant ownership of the Company or an uncured or incurable egregious injury (as each is defined in the Marketing Agreement); and


◦	eliminates Monsanto’s termination rights in connection with a change in control of the Company or Scotts Miracle-Gro as long as the Company has determined, in its reasonable commercial opinion, that the acquirer can and will fully perform the duties and obligations of the Company under the Marketing Agreement.


•	Expands the Company’s termination rights to include termination for a brand decline event (as defined in the Marketing Agreement Amendment) occurring before program year 2023.


•	Expands the Company’s assignment rights to allow the Company to transfer its rights, interests and obligations under the Marketing Agreement with respect to (1) the North America territories and (2) one or more other included markets for up to three other assignments.


•	Amends the commission structure by (1) eliminating the commission threshold for program years 2016, 2017 and 2018, (2) setting the commission threshold for the subsequent program years at $40 million and (3) establishing the commission payable by Monsanto to the Company for each program year at an amount equal to 50% of the program earnings before interest and income taxes for such program year.

The Brand Extension Agreement provides the Company a worldwide, exclusive license to use the Roundup^® brand on additional products offered by the Company outside of the non-selective weed category within the residential lawn and garden market. The application of the Roundup^® brand to these additional products is subject to a product review and approval process developed between the Company and Monsanto. Monsanto will maintain oversight of its brand, the handling of brand registrations covering these new products and new territories, as well as primary responsibility for brand enforcement. The Brand Extension Agreement has an initial term of twenty years, which will automatically renew for additional successive twenty year terms, at the Company’s sole option, for no additional monetary consideration.

The Commercialization and Technology Agreement provides for the Company and Monsanto to further develop and commercialize new products and technology developed at Monsanto and intended for introduction into the residential lawn and garden market. Under the Commercialization and Technology Agreement, the Company receives an exclusive first look at new Monsanto technology and products and an annual review of Monsanto’s developing products and technologies. The Commercialization and Technology Agreement has a term of thirty years (subject to early termination upon a termination event under the Marketing Agreement or the Brand Extension Agreement).

The Company recorded the $300.0 million consideration paid by the Company to Monsanto in connection with the entry into the Marketing Agreement Amendment, the Brand Extension Agreement and the Commercialization and Technology Agreement as intangible assets and the related economic useful life of such assets is indefinite. The identifiable intangible assets include the Marketing Agreement Amendment and the Brand Extension Agreement with allocated fair value of $188.3 million and $111.7 million, respectively. 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.

Under the terms of the Marketing Agreement, the Company performs certain functions, primarily manufacturing conversion services (in North America), distribution and logistics, and selling and marketing support, on behalf of Monsanto in the conduct of the consumer Roundup^® business. The actual costs incurred for these activities are charged to and reimbursed by Monsanto. The Company records costs incurred under the Marketing Agreement for which the Company is the primary obligor on a gross basis, recognizing such costs in the “Cost of sales” line and the reimbursement of these costs in the “Net sales” line in the Condensed Consolidated Statements of Operations, 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 in 1998 are included in the calculation of net sales in the Company’s Condensed 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						NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
	(In millions)
Gross commission	$	37.4		$	42.2		$	92.3		$	74.8
Contribution expenses	(5.0		)	(5.0		)	(15.0		)	(15.0		)
Amortization of marketing fee	(0.2		)	(0.2		)	(0.6		)	(0.6		)
Net commission	32.2			37.0			76.7			59.2
Reimbursements associated with Marketing Agreement	18.4			16.2			55.2			51.7
Total net sales associated with Marketing Agreement	$	50.6		$	53.2		$	131.9		$	110.9

DEBT

9 Months Ended

Jul. 02, 2016

Debt Disclosure [Abstract]

DEBT

The components of long-term debt are as follows:



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Credit Facilities:
Revolving loans	$	404.9	$	525.6	$	816.3
Term loans	292.5		—		—
Senior Notes – 6.625%	—		200.0		200.0
Senior Notes – 6.000%	400.0		—		—
Master Accounts Receivable Purchase Agreement	348.0		301.1		122.3
Other	67.4		22.2		19.0
	1,512.8		1,048.9		1,157.6
Less current portions	382.5		314.0		132.6
Long-term debt	$	1,130.3	$	734.9	$	1,025.0

Credit Facilities

On December 20, 2013, the Company entered into the third amended and restated credit agreement, 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 “former credit facility”). On October 29, 2015, the Company entered into the fourth amended and restated credit agreement (the “new credit agreement”), providing the Company and certain of its subsidiaries with five-year senior secured loan facilities in the aggregate principal amount of $1.9 billion, comprised of a revolving credit facility of $1.6 billion and a term loan in the original principal amount of $300.0 million (the “new credit facilities”). The new credit agreement also provides the Company with the right to seek additional committed credit under the agreement in an aggregate amount of up to $500.0 million plus an unlimited additional amount, subject to certain specified financial and other conditions. Under the new credit agreement, the Company has the ability to obtain letters of credit up to $100.0 million. The new credit agreement replaces the former credit facility, and will terminate on October 29, 2020. Borrowings on the revolving credit facility may be made in various currencies, including U.S. dollars, euro, British pounds, Australian dollars and Canadian dollars. The terms of the new credit agreement include customary representations and warranties, affirmative and negative covenants, financial covenants, and events of default. The proceeds of borrowings on the new credit facilities 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 former credit facility.

Under the terms of the new credit agreement, loans bear interest, at the Company’s election, at a rate per annum equal to either the ABR or Adjusted LIBO Rate (both as defined in the new credit agreement) plus the applicable margin. The new credit facilities are guaranteed by substantially all of the Company’s domestic subsidiaries, and are secured by (i) a perfected first priority security interest in all of the accounts receivable, inventory and equipment of the Company and the Company’s domestic subsidiaries that are guarantors and (ii) the pledge of all of the capital stock of the Company’s domestic subsidiaries that are guarantors.

At July 2, 2016, the Company had letters of credit outstanding in the aggregate principal amount of $26.8 million, and $1.1 billion of availability under the new credit agreement, subject to the Company’s continued compliance with the covenants discussed below. The weighted average interest rates on average borrowings under the new credit agreement and the former credit facility were 3.9% and 4.1% for the nine months ended July 2, 2016 and June 27, 2015, respectively.

The new credit agreement contains, among other obligations, an affirmative covenant regarding the Company’s leverage ratio on the last day of each quarter calculated as average total indebtedness, divided by the Company’s earnings before interest, taxes, depreciation and amortization (“EBITDA”), as adjusted pursuant to the terms of the new credit agreement (“Adjusted EBITDA”). The maximum leverage ratio was 4.50 as of July 2, 2016. The Company’s leverage ratio was 2.96 at July 2, 2016. The new credit agreement 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 new credit agreement, and excludes costs related to refinancings. The minimum interest coverage ratio was 3.00 for the twelve months ended July 2, 2016. The Company’s interest coverage ratio was 8.22 for the twelve months ended July 2, 2016. The new credit agreement allows the Company to make unlimited restricted payments (as defined in the new credit agreement), including increased or one-time dividend payments and Common Share repurchases, as long as the leverage ratio resulting from the making of such restricted payments is 4.00 or less. Otherwise the Company may only make restricted payments in an aggregate amount for each fiscal year not to exceed the amount set forth in the new credit agreement for such fiscal year ($175.0 million for 2016 and 2017 and $200.0 million for 2018 and each fiscal year thereafter).

Senior Notes - 6.625%

On December 15, 2015, Scotts Miracle-Gro redeemed all $200.0 million aggregate principal amount of its outstanding 6.625% senior notes due 2020 (the “6.625% Senior Notes”) paying a redemption price of $213.2 million, comprised of $6.6 million of accrued and unpaid interest, $6.6 million of call premium and $200.0 million for outstanding principal amount. The $6.6 million call premium charge was recognized within the “Costs related to refinancing” line on the Condensed Consolidated Statement of Operations in the first quarter of fiscal 2016. Additionally, the Company had $2.2 million in unamortized bond discount and issuance costs associated with the 6.625% Senior Notes that were written off and recognized in the “Costs related to refinancing” line on the Condensed Consolidated Statement of Operations in the first quarter of fiscal 2016.

Senior Notes - 6.000%

On October 13, 2015, Scotts Miracle-Gro issued $400.0 million aggregate principal amount of 6.000% senior notes due 2023 (the “6.000% Senior Notes”). The net proceeds of the offering were used to repay outstanding borrowings under the former credit facility. The 6.000% Senior Notes represent general unsecured senior obligations and rank equal in right of payment with the Company’s existing and future unsecured senior debt. The 6.000% Senior Notes have interest payment dates of April 15 and October 15 of each year. The 6.000% Senior Notes may be redeemed, in whole or in part, on or after October 15, 2018 at applicable redemption premiums. The 6.000% Senior Notes contain customary covenants and events of default and mature on October 15, 2023. Substantially all of Scotts Miracle-Gro’s domestic subsidiaries serve as guarantors of the 6.000% Senior Notes.

Master Accounts Receivable Purchase Agreement

The Company maintains a Master Accounts Receivable Purchase Agreement (“MARP Agreement”), which provides for the discretionary sale by the Company, and the discretionary purchase (outside of the commitment period specified in the MARP Agreement) by the participating banks, on a revolving basis, of accounts receivable generated by sales to three specified account debtors in an aggregate amount not to exceed $400.0 million. The MARP Agreement is subject to renewal by mutual agreement at least annually.

On March 23, 2016, Scotts Miracle-Gro and Scotts LLC entered into a Waiver and First Amendment to the MARP Agreement that amends the MARP Agreement in the following significant respects: (1) includes subsidiaries and affiliates of the approved debtors in the definition of approved debtors; (2) requires Scotts LLC to repurchase all receivables (including any defaulted receivables) from the banks on each settlement date; and (3) provides the administrative agent and the banks with full recourse to Scotts LLC in case of non-payment of any purchased receivable on the maturity date thereof, regardless of the reason for such non-payment. Under the terms of the amended MARP Agreement, the banks have the opportunity to purchase those accounts receivable offered by the Company at a discount (from the agreed base value thereof) effectively equal to the one-week LIBO rate plus 0.95%.

The Company accounts for the sale of receivables under the MARP Agreement (as amended) as short-term debt and continues to carry the receivables on its Condensed Consolidated Balance Sheet, primarily as a result of the Company’s requirement to repurchase receivables sold. There were $348.0 million and $301.1 million in borrowings or receivables pledged as collateral under the MARP Agreement as of July 2, 2016 and June 27, 2015, respectively. The carrying value of the receivables pledged as collateral was $435.1 million as of July 2, 2016 and $376.4 million as of June 27, 2015. As of July 2, 2016, there was $26.7 million of availability under the MARP Agreement.

Other

In connection with the acquisition of a controlling interest in Gavita, the Company recorded a loan with interest payable based on the annual profits of Gavita from the noncontrolling ownership group. The loan has been recorded at fair value, with changes in fair value recognized in the “Other income (loss), net” line in the Condensed Consolidated Statements of Operations. The preliminary valuation of the loan was $37.7 million at July 2, 2016.

Interest Rate Swap Agreements

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 $650.0 million at July 2, 2016 and $1,300.0 million at June 27, 2015 and September 30, 2015. 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	^(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		^(b)	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.

Estimated Fair Values

The methods and assumptions used to estimate the fair values of the Company’s debt instruments are described below:

Credit Facilities

The interest rate currently available to the Company fluctuates with the applicable LIBO rate, prime rate or Federal Funds Effective Rate and thus the carrying value is a reasonable estimate of fair value. The fair value measurement for the new credit facilities was classified in Level 2 of the fair value hierarchy.

6.000% Senior Notes

The fair value of the 6.000% Senior Notes can be determined based on the trading of the 6.000% Senior Notes in the open market. The difference between the carrying value and the fair value of the 6.000% Senior Notes represents the premium or discount on that date. Based on the trading value on or around July 2, 2016, the fair value of the 6.000% Senior Notes was approximately $424.0 million. The fair value measurement for the 6.000% 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 LIBO 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.

Weighted Average Interest Rate

The weighted average interest rates on the Company’s debt were 4.3% and 4.2% for the nine months ended July 2, 2016 and June 27, 2015, respectively. The increase in the weighted average interest rate is due to the higher proportion of long-term fixed-rate borrowing in the Company’s debt mix in fiscal 2016.

RETIREMENT AND RETIREE MEDICAL PLANS

9 Months Ended

Jul. 02, 2016

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
	JULY 2, 2016									JUNE 27, 2015
	U.S. Pension			International Pension			U.S. Medical			U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.3		$	0.1		$	—		$	0.3		$	0.1
Interest cost	1.1			1.7			0.3			1.0			1.9			0.3
Expected return on plan assets	(1.2		)	(2.0		)	—			(1.3		)	(2.3		)	—
Net amortization	0.4			0.4			(0.3		)	0.8			0.5			—
Net periodic benefit cost	$	0.3		$	0.4		$	0.1		$	0.5		$	0.4		$	0.4



	NINE MONTHS ENDED
	JULY 2, 2016									JUNE 27, 2015
	U.S. Pension			International Pension			U.S. Medical			U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.9		$	0.3		$	—		$	1.0		$	0.3
Interest cost	3.3			5.1			0.8			3.0			5.7			1.0
Expected return on plan assets	(3.7		)	(6.0		)	—			(4.0		)	(7.0		)	—
Net amortization	1.3			1.2			(0.8		)	2.5			1.4			—
Net periodic benefit cost	$	0.9		$	1.2		$	0.3		$	1.5		$	1.1		$	1.3

SHAREHOLDERS' EQUITY

9 Months Ended

Jul. 02, 2016

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

Shareholders' Equity

EQUITY

On August 11, 2014, the Company announced that the Scotts Miracle-Gro Board of Directors approved a share repurchase authorization effective November 1, 2014, which will expire on September 30, 2019, to repurchase up to $500.0 million of Common Shares. On August 3, 2016, the Company announced that the Scotts Miracle-Gro Board of Directors approved a $500.0 million increase to the current share repurchase authorization. The amended authorization allows for repurchases of Common Shares of $1.0 billion through September 30, 2019. During the three and nine months ended July 2, 2016, Scotts Miracle-Gro repurchased 0.5 million and 1.2 million of its Common Shares for $38.4 million and $81.2 million, respectively. From the inception of this share repurchase program in the fourth quarter of fiscal 2014 through July 2, 2016, Scotts Miracle-Gro has repurchased approximately 1.4 million Common Shares for $96.0 million.

On August 3, 2016, the Company announced that the Scotts Miracle-Gro Board of Directors approved an increase in the quarterly cash dividend from $0.47 to $0.50 per Common Share.

The following table provides a summary of the changes in total equity, shareholders’ equity attributable to controlling interest, and equity attributable to noncontrolling interests for the nine months ended July 2, 2016 and June 27, 2015 (in millions):



	Common Shares and Capital in Excess of Stated Value			Retained Earnings			Treasury Shares			Accumulated Other Comprehensive Loss			Total Shareholders’ Equity - Controlling Interest			Non-controlling Interest			Total Equity
Balance at September 30, 2014	$	395.3		$	636.9		$	(392.3	)	$	(86.2	)	$	553.7		$	13.5		$	567.2
Net income (loss)	—			183.4			—			—			183.4			(0.1		)	183.3
Other comprehensive loss	—			—			—			(5.3		)	(5.3		)	—			(5.3		)
Share-based compensation	15.7			—			—			—			15.7			—			15.7
Dividends declared ($1.3500 per share)	—			(83.2		)	—			—			(83.2		)	—			(83.2		)
Treasury share purchases	—			—			(14.8		)	—			(14.8		)	—			(14.8		)
Treasury share issuances	(7.1		)	—			37.6			—			30.5			—			30.5
Balance at June 27, 2015	$	403.9		$	737.1		$	(369.5	)	$	(91.5	)	$	680.0		$	13.4		$	693.4

Balance at September 30, 2015	$	400.4		$	684.2		$	(357.1	)	$	(106.8	)	$	620.7		$	12.4		$	633.1
Net income (loss)	—			341.9			—			—			341.9			(0.2		)	341.7
Other comprehensive loss	—			—			—			(10.7		)	(10.7		)	—			(10.7		)
Share-based compensation	13.9			—			—			—			13.9			—			13.9
Dividends declared ($1.4100 per share)	—			(87.5		)	—			—			(87.5		)	—			(87.5		)
Treasury share purchases	—			—			(81.2		)	—			(81.2		)	—			(81.2		)
Treasury share issuances	(13.2		)	—			29.0			—			15.8			—			15.8
Investment in noncontrolling interest	—			—			—			—			—			7.1			7.1
Balance at July 2, 2016	$	401.1		$	938.6		$	(409.3	)	$	(117.5	)	$	812.9		$	19.3		$	832.2

Share-Based Awards

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



	NINE MONTHS ENDED
	JULY 2, 2016		JUNE 27, 2015
Employees
Stock options	444,890		440,690
Restricted stock units	74,422		78,463
Performance units	56,315		78,352
Board of Directors
Deferred stock units	28,103		28,553
Total share-based awards	603,730		626,058

Aggregate fair value at grant dates (in millions)	$	16.4	$	16.9

Total share-based compensation was as follows for each of the periods presented:



	THREE MONTHS ENDED				NINE MONTHS ENDED
	JULY 2, 2016		JUNE 27, 2015		JULY 2, 2016		JUNE 27, 2015
	(In millions)
Share-based compensation	$	2.4	$	2.1	$	13.7	$	11.4
Tax benefit recognized	0.9		0.8		5.2		4.3

INCOME TAXES	9 Months Ended
INCOME TAXES	Jul. 02, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate related to continuing operations for the nine months ended July 2, 2016 was 35.5%, compared to 35.0% for the nine months ended June 27, 2015. 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. 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. Subject to the following exceptions, the Company is no longer subject to examination by these tax authorities for fiscal years prior to 2013. 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 years 2011 and 2012. With respect to foreign jurisdictions, a German audit is currently ongoing covering fiscal years 2009 through 2012. In regard to the multiple U.S. state and local audits, the tax periods under examination are limited to fiscal years 2008 through 2014. In addition to the aforementioned audits, certain other tax deficiency notices and refund claims for previous years remain unresolved. The Company currently anticipates that few of its open and active audits will be resolved within the next twelve 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	9 Months Ended
CONTINGENCIES	Jul. 02, 2016
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 July 2, 2016, $4.1 million was accrued in the “Other liabilities” line in the Condensed Consolidated Balance Sheets 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 condensed consolidated financial statements. The Company is reviewing agreements and policies that may provide insurance coverage or indemnity as to these claims and is pursuing coverage under some of these agreements and policies, although there can be no assurance of the results of these efforts. There can be no assurance that these cases, whether as a result of adverse outcomes or as a result of significant defense costs, will not have a material effect on the Company’s financial condition, results of operations or cash flows. 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, and restitution), punitive and treble damages; 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. At this point in the proceedings, 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 condensed 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
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14472-108349

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14326-108349

Reference 4: 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=d3e14394-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14557-108349

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6851643&loc=d3e12053-110248

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14435-108349

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14453-108349

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14615-108349

+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

9 Months Ended

Jul. 02, 2016

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 uses currency forward contracts to manage the exchange rate risk associated with intercompany loans with foreign subsidiaries that are denominated in local currencies. At July 2, 2016, the notional amount of outstanding currency forward contracts was $163.3 million, with a fair value of $0.5 million. At June 27, 2015, the notional amount of outstanding currency forward contracts was $65.2 million, with a fair value of $1.2 million. At September 30, 2015, the notional amount of outstanding currency forward contracts was $52.3 million, with a negative fair value of $0.7 million. The fair value of currency forward contracts is determined using forward rates in commonly quoted intervals for the full term of the contracts. The outstanding contracts will mature over the next fiscal year.

Interest Rate Risk Management

The Company enters into interest rate swap agreements as a means to hedge its variable interest rate risk on debt instruments. 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.

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 $650.0 million at July 2, 2016 and $1,300.0 million at June 27, 2015 and September 30, 2015. Refer to “NOTE 8. DEBT” for the terms of the swap agreements outstanding at July 2, 2016. Included in the AOCI balance at July 2, 2016 was a loss of $2.6 million related to interest rate swap agreements that is expected to be reclassified to earnings during the next twelve months, consistent with the timing of the underlying hedged transactions.

Commodity Price Risk Management

The Company enters into hedging arrangements designed to fix the price of a portion of its projected future urea requirements. The contracts are designated as hedges of the Company’s exposure to future cash flow fluctuations associated with the cost of urea. The objective of the hedges is to mitigate the earnings and cash flow volatility attributable to the risk of changing prices. Since the contracts have been designated as hedging instruments, unrealized gains or losses resulting from adjusting these contracts to fair value are recorded as elements of 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 July 2, 2016 was a loss of $0.5 million related to urea derivatives that is expected to be reclassified to earnings during the next twelve months, consistent with the timing of the underlying hedged transactions.

The Company also uses derivatives to partially mitigate the effect of fluctuating diesel costs on operating results. These financial instruments are carried at fair value within the Condensed Consolidated Balance Sheets. Changes in the fair value of derivative contracts that 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. The effective portion of the change in fair value remains as a component of AOCI until the related fuel is consumed, at which time the accumulated gain or loss on the derivative contract is reclassified to cost of sales. Changes in the fair value of derivatives that do not qualify for hedge accounting are recorded as an element of cost of sales. At July 2, 2016, there were no amounts included within AOCI.

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



COMMODITY	JULY 2, 2016	JUNE 27, 2015	SEPTEMBER 30, 2015
Urea	34,500 tons	34,500 tons	52,500 tons
Diesel	5,670,000 gallons	3,738,000 gallons	5,250,000 gallons
Heating Oil	1,386,000 gallons	3,318,000 gallons	2,772,000 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		JULY 2, 2016			JUNE 27, 2015			SEPTEMBER 30, 2015
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
		(In millions)
Interest rate swap agreements	Other assets	$	—		$	0.1		$	—
	Other current liabilities	(4.3		)	(8.8		)	(8.8		)
	Other liabilities	(4.4		)	(0.7		)	(4.6		)
Commodity hedging instruments	Other current liabilities	(0.8		)	—			(1.3		)
Total derivatives designated as hedging instruments		$	(9.5	)	$	(9.4	)	$	(14.7	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION
Currency forward contracts	Prepaid and other current assets	$	1.2		$	1.2		$	—
	Other current liabilities	(0.8		)	—			(0.7		)
Commodity hedging instruments	Prepaid and other current assets	0.2			—			—
	Other current liabilities	(0.1		)	(2.2		)	(3.2		)
Total derivatives not designated as hedging instruments		0.5			(1.0		)	(3.9		)
Total derivatives		$	(9.0	)	$	(10.4	)	$	(18.6	)

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					NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015		JULY 2, 2016			JUNE 27, 2015
	(In millions)
Interest rate swap agreements	$	(1.0	)	$	0.2	$	(1.9	)	$	(4.3	)
Commodity hedging instruments	(0.2		)	0.3		(0.9		)	(0.1		)
Total	$	(1.2	)	$	0.5	$	(2.8	)	$	(4.4	)



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED						NINE MONTHS ENDED
		JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
		(In millions)
Interest rate swap agreements	Interest expense	$	(1.5	)	$	(2.2	)	$	(4.7	)	$	(5.7	)
Commodity hedging instruments	Cost of sales	(0.2		)	(0.1		)	(0.6		)	0.1
Total		$	(1.7	)	$	(2.3	)	$	(5.3	)	$	(5.6	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED				NINE MONTHS ENDED
		JULY 2, 2016		JUNE 27, 2015		JULY 2, 2016			JUNE 27, 2015
		(In millions)
Currency forward contracts	Other income, net	$	0.7	$	1.0	$	(0.4	)	$	6.3
Commodity hedging instruments	Cost of sales	1.8		0.9		(2.5		)	(7.9		)
Total		$	2.5	$	1.9	$	(2.9	)	$	(1.6	)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

FAIR VALUE MEASUREMENTS

9 Months Ended

Jul. 02, 2016

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 currency, interest rate and commodity derivative instruments. 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 financial instruments with original maturities of three months or less. The carrying value of these cash equivalents approximates fair value due to their short-term maturities.

Other

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

Long-Term Debt

Long-term debt consists of a loan provided to the noncontrolling ownership group of Gavita. The estimated fair value of the loan was determined using an income-based approach, which includes market participant expectations of cash flows over the remaining useful life discounted to present value using an appropriate discount rate. The estimate requires subjective assumptions to be made, including those related to future business results and discount rates. The fair value measurement is based on significant inputs unobservable in the market and thus represents a Level 3 measurement.

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at July 2, 2016:



	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	$	14.6	$	—		$	—		$	14.6
Derivatives
Currency forward contracts	—		1.2			—			1.2
Commodity hedging instruments	—		0.2			—			0.2
Other	11.1		—			—			11.1
Total	$	25.7	$	1.4		$	—		$	27.1
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(8.7	)	$	—		$	(8.7	)
Currency forward contracts	—		(0.8		)	—			(0.8		)
Commodity hedging instruments	—		(0.9		)	—			(0.9		)
Long-term debt	—		—			(37.7		)	(37.7		)
Total	$	—	$	(10.4	)	$	(37.7	)	$	(48.1	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at June 27, 2015:



	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	$	14.3	$	—		$	—	$	14.3
Derivatives
Interest rate swap agreements	—		0.1			—		0.1
Currency forward contracts	—		1.2			—		1.2
Other	10.4		—			—		10.4
Total	$	24.7	$	1.3		$	—	$	26.0
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(9.5	)	$	—	$	(9.5	)
Commodity hedging instruments	—		(2.2		)	—		(2.2		)
Total	$	—	$	(11.7	)	$	—	$	(11.7	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2015:



	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	$	28.6	$	—		$	—	$	28.6
Other	8.9		—			—		8.9
Total	$	37.5	$	—		$	—	$	37.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(13.4	)	$	—	$	(13.4	)
Currency forward contracts	—		(0.7		)	—		(0.7		)
Commodity hedging instruments	—		(4.5		)	—		(4.5		)
Total	$	—	$	(18.6	)	$	—	$	(18.6	)

SEGMENT INFORMATION

9 Months Ended

Jul. 02, 2016

Segment Reporting [Abstract]

SEGMENT INFORMATION

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



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
	(In millions)
Net sales:
U.S. Consumer	$	756.7		$	871.2		$	1,909.6		$	1,861.6
Europe Consumer	96.2			110.3			236.9			260.9
Other	141.2			129.8			287.3			230.1
Consolidated	$	994.1		$	1,111.3		$	2,433.8		$	2,352.6
Income from continuing operations before income taxes:
U.S. Consumer	$	205.8		$	237.9		$	487.6		$	429.9
Europe Consumer	11.8			15.0			24.2			23.9
Other	11.9			16.7			17.0			14.2
Segment total	229.5			269.6			528.8			468.0
Corporate	(13.8		)	(22.1		)	(73.9		)	(76.0		)
Intangible asset amortization	(4.4		)	(4.4		)	(12.6		)	(10.9		)
Impairment, restructuring and other	(11.4		)	(51.7		)	29.1			(65.0		)
Equity in income of unconsolidated affiliates	13.5			—			13.5			—
Costs related to refinancing	—			—			(8.8		)	—
Interest expense	(16.9		)	(14.3		)	(52.3		)	(39.0		)
Consolidated	$	196.5		$	177.1		$	423.8		$	277.1



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Total assets:
U.S. Consumer	$	2,121.1	$	1,979.6	$	1,622.5
Europe Consumer	264.6		279.2		217.9
Other	570.9		401.9		324.1
Corporate	303.1		134.2		142.4
Assets held for sale	—		223.2		220.3
Consolidated	$	3,259.7	$	3,018.1	$	2,527.2

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

9 Months Ended

Jul. 02, 2016

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

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

The 6.000% Senior Notes were issued on October 13, 2015 and are guaranteed by certain of the Company’s domestic subsidiaries and, therefore, the Company reports 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 and December 15, 2015, Scotts Miracle-Gro redeemed, respectively, all of its outstanding $200.0 million aggregate principal amount of 7.25% Senior Notes and $200.0 million aggregate principal amount of 6.625% Senior Notes, each of 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 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 indenture governing the 6.00% Senior Notes; (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 indenture governing the 6.000% Senior Notes 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) at the election of Scotts Miracle-Gro following the subsidiary’s release as a guarantor under the new credit agreement, except a release by or as a result of the repayment of the new credit agreement; or (6) if the subsidiary ceases to be a “restricted subsidiary” and the subsidiary is not otherwise required to provide a guarantee of the 6.000% Senior Notes pursuant to the indenture governing the 6.000% Senior Notes. SLS Holdings, Inc. was added as a guarantor effective in the three month period ending July 2, 2016, and HGCI, Inc. and GenSource, Inc. were added as guarantors effective in the three month period ending January 2, 2016, and have been classified as Guarantors for all periods presented. SLS Holdings, Inc., HGCI, Inc. and GenSource, Inc. did not have any activity for the nine months ended June 27, 2015.

The following 100% directly or indirectly owned subsidiaries fully and unconditionally guarantee at July 2, 2016 the 6.000% Senior Notes on a joint and several basis: 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; The Scotts Company LLC; The Hawthorne Gardening Company; Hawthorne Hydroponics LLC; HGCI, Inc.; GenSource, Inc.; and SLS Holdings, Inc. (collectively, the “Guarantors”). Effective in the three month period ending July 2, 2016, the SLS Business was contributed to the Joint Venture and the Company classified its results of operations for all periods presented to reflect the SLS Business as a discontinued operation and classified the assets and liabilities as held for sale within the financial information of the Guarantors. Subsequent to their contribution to the Joint Venture, EG Systems, Inc. and SLS Franchise Systems LLC are no longer guarantors of the 6.000% Senior Notes.

The following information presents Condensed Consolidating Statements of Operations for the three and nine months ended July 2, 2016 and June 27, 2015, Condensed Consolidating Statements of Comprehensive Income (Loss) for the three and nine months ended July 2, 2016 and June 27, 2015, Condensed Consolidating Statements of Cash Flows for the nine months ended July 2, 2016 and June 27, 2015, and Condensed Consolidating Balance Sheets as of July 2, 2016, June 27, 2015 and September 30, 2015. 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 Flows for the nine months ended July 2, 2016 are $758.4 million of dividends paid by the Guarantors and Non-Guarantors to the Parent representing return of investments and as such are classified within cash flows used in investing activities. Included in the Parent Condensed Consolidating Statement of Cash Flows for the nine months ended June 27, 2015 are $226.6 million of dividends paid by the Guarantors and Non-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 July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	786.2		$	207.9		$	—		$	994.1
Cost of sales	—			485.8			150.5			—			636.3
Cost of sales—impairment, restructuring and other	—			0.4			—			—			0.4
Gross profit	—			300.0			57.4			—			357.4
Operating expenses:
Selling, general and administrative	—			108.5			43.0			0.4			151.9
Impairment, restructuring and other	—			(5.8		)	—			—			(5.8		)
Other (income) loss, net	(0.2		)	(5.8		)	0.4			—			(5.6		)
Income (loss) from operations	0.2			203.1			14.0			(0.4		)	216.9
Equity (income) loss in subsidiaries	(219.6		)	(5.9		)	—			225.5			—
Other non-operating (income) loss	(6.1		)	—			(5.7		)	11.8			—
Equity in (income) loss of unconsolidated affiliates	—			3.5			—			—			3.5
Interest expense	15.7			11.8			1.2			(11.8		)	16.9
Income (loss) from continuing operations before income taxes	210.2			193.7			18.5			(225.9		)	196.5
Income tax (benefit) expense from continuing operations	(3.2		)	66.2			6.5			—			69.5
Income (loss) from continuing operations	213.4			127.5			12.0			(225.9		)	127.0
Income (loss) from discontinued operations, net of tax	—			85.7			—			—			85.7
Net income (loss)	$	213.4		$	213.2		$	12.0		$	(225.9	)	$	212.7
Net (income) loss attributable to noncontrolling interest	—			—			—			0.4			0.4
Net income (loss) attributable to controlling interest	$	213.4		$	213.2		$	12.0		$	(225.5	)	$	213.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	1,985.5		$	448.3		$	—		$	2,433.8
Cost of sales	—			1,215.7			316.9			—			1,532.6
Cost of sales—impairment, restructuring and other	—			5.5			—			—			5.5
Gross profit	—			764.3			131.4			—			895.7
Operating expenses:
Selling, general and administrative	—			355.9			109.1			1.1			466.1
Impairment, restructuring and other	—			(52.1		)	0.4			—			(51.7		)
Other (income) loss, net	(0.2		)	(7.0		)	0.1			—			(7.1		)
Income (loss) from operations	0.2			467.5			21.8			(1.1		)	488.4
Equity (income) loss in subsidiaries	(368.4		)	(11.4		)	—			379.8			—
Other non-operating (income) loss	(19.4		)	—			(17.8		)	37.2			—
Equity in (income) loss of unconsolidated affiliates	—			3.5			—			—			3.5
Costs related to refinancing	8.8			—			—			—			8.8
Interest expense	49.9			36.4			3.2			(37.2		)	52.3
Income (loss) from continuing operations before income taxes	329.3			439.0			36.4			(380.9		)	423.8
Income tax (benefit) expense from continuing operations	(13.9		)	151.2			13.0			—			150.3
Income (loss) from continuing operations	343.2			287.8			23.4			(380.9		)	273.5
Income (loss) from discontinued operations, net of tax	—			68.2			—			—			68.2
Net income (loss)	$	343.2		$	356.0		$	23.4		$	(380.9	)	$	341.7
Net (income) loss attributable to noncontrolling interest	—			—			—			0.2			0.2
Net income (loss) attributable to controlling interest	$	343.2		$	356.0		$	23.4		$	(380.7	)	$	341.9

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors		Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	213.4		$	213.2	$	12.0		$	(225.9	)	$	212.7
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(12.3		)	—		(12.3		)	12.3			(12.3		)
Net change in derivatives	0.5			0.1		—			(0.1		)	0.5
Net change in pension and other post-retirement benefits	0.9			0.4		0.5			(0.9		)	0.9
Total other comprehensive income (loss)	(10.9		)	0.5		(11.8		)	11.3			(10.9		)
Comprehensive income (loss)	$	202.5		$	213.7	$	0.2		$	(214.6	)	$	201.8

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the nine months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	343.2		$	356.0		$	23.4		$	(380.9	)	$	341.7
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(14.8		)	—			(14.8		)	14.8			(14.8		)
Net change in derivatives	2.5			(0.2		)	—			0.2			2.5
Net change in pension and other post-retirement benefits	1.6			0.8			0.8			(1.6		)	1.6
Total other comprehensive income (loss)	(10.7		)	0.6			(14.0		)	13.4			(10.7		)
Comprehensive income (loss)	$	332.5		$	356.6		$	9.4		$	(367.5	)	$	331.0

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	(33.4	)	$	18.6		$	(43.2	)	$	29.1		$	(28.9	)

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			2.4			—			—			2.4
Investments in property, plant and equipment	—			(29.4		)	(6.3		)	—			(35.7		)
Investments in loans receivable	—			(90.0		)	—			—			(90.0		)
Net distributions from unconsolidated affiliates	—			194.1			—			—			194.1
Cash contributed to Joint Venture	—			(24.2		)	—			—			(24.2		)
Investments in acquired businesses, net of cash acquired	—			—			(161.4		)	—			(161.4		)
Return of investments from affiliates	758.4			—			—			(758.4		)	—
Investing cash flows from (to) affiliates	(760.4		)	(29.1		)	—			789.5			—
Net cash provided by (used in) investing activities	(2.0		)	23.8			(167.7		)	31.1			(114.8		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,669.3			213.3			—			1,882.6
Repayments under revolving and bank lines of credit and term loans	—			(1,652.6		)	(110.3		)	—			(1,762.9		)
Proceeds from issuance of 6.000% Senior Notes	400.0			—			—			—			400.0
Repayment of 6.625% Senior Notes	(200.0		)	—			—			—			(200.0		)
Financing and issuance fees	(11.2		)	—			—			—			(11.2		)
Dividends paid	(86.4		)	(747.4		)	(11.0		)	758.4			(86.4		)
Purchase of Common Shares	(81.2		)	—			—			—			(81.2		)
Payments on seller notes	—			(1.8		)	(0.5		)	—			(2.3		)
Excess tax benefits from share-based payment arrangements	4.3			—			—			—			4.3
Cash received from the exercise of stock options	9.9			—			—			—			9.9
Financing cash flows from (to) affiliates	—			689.0			129.6			(818.6		)	—
Net cash provided by (used in) financing activities	35.4			(43.5		)	221.1			(60.2		)	152.8
Effect of exchange rate changes on cash	—			—			(3.3		)	—			(3.3		)
Net increase (decrease) in cash and cash equivalents	—			(1.1		)	6.9			—			5.8
Cash and cash equivalents at beginning of period	—			8.2			63.2			—			71.4
Cash and cash equivalents at end of period	$	—		$	7.1		$	70.1		$	—		$	77.2


(a)	Cash received by the Parent from the Guarantors and Non-Guarantors in the form of dividends in the amount of $758.4 million represent return of investments and are included in cash flows used in investing activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of July 2, 2016

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	7.1	$	70.1	$	—		$	77.2
Accounts receivable, net	—		157.8		201.9		—			359.7
Accounts receivable pledged	—		435.1		—		—			435.1
Inventories	—		354.3		115.6		—			469.9
Prepaid and other current assets	0.2		96.2		42.8		—			139.2
Total current assets	0.2		1,050.5		430.4		—			1,481.1
Investment in unconsolidated affiliate	—		94.4		—		—			94.4
Property, plant and equipment, net	—		375.5		74.1		—			449.6
Goodwill	—		260.4		74.0		11.6			346.0
Intangible assets, net	—		599.2		140.8		10.6			750.6
Other assets	20.9		115.0		15.3		(13.2		)	138.0
Equity investment in subsidiaries	833.3		—		—		(833.3		)	—
Intercompany assets	1,071.5		—		—		(1,071.5		)	—
Total assets	$	1,925.9	$	2,495.0	$	734.6	$	(1,895.8	)	$	3,259.7

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	15.0	$	364.0	$	18.5	$	(15.0	)	$	382.5
Accounts payable	—		176.9		72.6		—			249.5
Other current liabilities	11.3		241.6		106.3		—			359.2
Total current liabilities	26.3		782.5		197.4		(15.0		)	991.2
Long-term debt	1,082.4		501.2		191.5		(644.8		)	1,130.3
Other liabilities	4.3		277.9		30.6		(6.8		)	306.0
Equity investment in subsidiaries	—		149.7		—		(149.7		)	—
Intercompany liabilities	—		197.1		204.9		(402.0		)	—
Total liabilities	1,113.0		1,908.4		624.4		(1,218.3		)	2,427.5
Total shareholders’ equity - controlling interest	812.9		586.6		110.2		(696.8		)	812.9
Noncontrolling interest	—		—		—		19.3			19.3
Total equity	812.9		586.6		110.2		(677.5		)	832.2
Total liabilities and equity	$	1,925.9	$	2,495.0	$	734.6	$	(1,895.8	)	$	3,259.7

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	894.5		$	216.8		$	—		$	1,111.3
Cost of sales	—			568.9			153.2			—			722.1
Cost of sales—impairment, restructuring and other	—			0.3			3.1			—			3.4
Gross profit	—			325.3			60.5			—			385.8
Operating expenses:
Selling, general and administrative	—			109.4			45.5			0.4			155.3
Impairment, restructuring and other	—			37.7			3.2			—			40.9
Other (income) loss, net	—			(1.1		)	(0.7		)	—			(1.8		)
Income (loss) from operations	—			179.3			12.5			(0.4		)	191.4
Equity (income) loss in subsidiaries	(138.2		)	(5.7		)	—			143.9			—
Other non-operating (income) loss	(8.5		)	—			(5.7		)	14.2			—
Interest expense	15.3			12.4			0.8			(14.2		)	14.3
Income (loss) from continuing operations before income taxes	131.4			172.6			17.4			(144.3		)	177.1
Income tax (benefit) expense from continuing operations	(2.4		)	58.4			6.0			—			62.0
Income (loss) from continuing operations	133.8			114.2			11.4			(144.3		)	115.1
Income (loss) from discontinued operations, net of tax	—			17.9			—			—			17.9
Net income (loss)	$	133.8		$	132.1		$	11.4		$	(144.3	)	$	133.0
Net (income) loss attributable to noncontrolling interest	—			—			—			0.4			0.4
Net income (loss) attributable to controlling interest	$	133.8		$	132.1		$	11.4		$	(143.9	)	$	133.4

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	1,894.6		$	458.0		$	—		$	2,352.6
Cost of sales	—			1,206.8			325.0			—			1,531.8
Cost of sales—impairment, restructuring and other	—			0.3			3.3			—			3.6
Gross profit	—			687.5			129.7			—			817.2
Operating expenses:
Selling, general and administrative	—			335.9			112.3			1.3			449.5
Impairment, restructuring and other	—			47.6			6.4			—			54.0
Other (income) loss, net	—			(2.1		)	(0.3		)	—			(2.4		)
Income (loss) from operations	—			306.1			11.3			(1.3		)	316.1
Equity income (loss) in subsidiaries	(197.9		)	(8.3		)	—			206.2			—
Other non-operating income (loss)	(22.5		)	—			(16.9		)	39.4			—
Interest expense	42.8			34.1			1.5			(39.4		)	39.0
Income (loss) from continuing operations before income taxes	177.6			280.3			26.7			(207.5		)	277.1
Income tax (benefit) expense from continuing operations	(7.1		)	94.7			9.4			—			97.0
Income (loss) from continuing operations	184.7			185.6			17.3			(207.5		)	180.1
Income (loss) from discontinued operations, net of tax	—			3.2			—			—			3.2
Net income (loss)	$	184.7		$	188.8		$	17.3		$	(207.5	)	$	183.3
Net (income) loss attributable to noncontrolling interest	—			—			—			0.1			0.1
Net income (loss) attributable to controlling interest	$	184.7		$	188.8		$	17.3		$	(207.4	)	$	183.4

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended June 27, 2015

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
Net income (loss)	$	133.8	$	132.1	$	11.4	$	(144.3	)	$	133.0
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	2.5		—		2.5		(2.5		)	2.5
Net change in derivatives	2.8		0.4		—		(0.4		)	2.8
Net change in pension and other post-retirement benefits	0.8		0.5		0.3		(0.8		)	0.8
Total other comprehensive income (loss)	6.1		0.9		2.8		(3.7		)	6.1
Comprehensive income (loss)	$	139.9	$	133.0	$	14.2	$	(148.0	)	$	139.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the nine months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	184.7		$	188.8		$	17.3		$	(207.5	)	$	183.3
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(8.8		)	—			(8.8		)	8.8			(8.8		)
Net change in derivatives	1.2			(0.2		)	—			0.2			1.2
Net change in pension and other post-retirement benefits	2.3			1.5			0.8			(2.3		)	2.3
Total other comprehensive income (loss)	(5.3		)	1.3			(8.0		)	6.7			(5.3		)
Comprehensive income (loss)	$	179.4		$	190.1		$	9.3		$	(200.8	)	$	178.0

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	206.6		$	68.0		$	(11.1	)	$	(239.3	)	$	24.2

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			5.3			—			—			5.3
Investments in property, plant and equipment	—			(37.7		)	(3.5		)	—			(41.2		)
Investments in acquired businesses, net of cash acquired	—			(169.6		)	(9.5		)	—			(179.1		)
Investing cash flows from (to) affiliates	(128.8		)	—			—			128.8			—
Net cash used in investing activities	(128.8		)	(202.0		)	(13.0		)	128.8			(215.0		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,176.1			264.6			—			1,440.7
Repayments under revolving and bank lines of credit and term loans	—			(1,051.8		)	(124.1		)	—			(1,175.9		)
Dividends paid	(82.4		)	(226.6		)	(12.7		)	239.3			(82.4		)
Purchase of Common Shares	(14.8		)	—			—			—			(14.8		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Excess tax benefits from share-based payment arrangements	2.9			—			—			—			2.9
Cash received from the exercise of stock options	16.5			—			—			—			16.5
Financing cash flows from (to) affiliates	—			221.4			(92.6		)	(128.8		)	—
Net cash provided by (used in) financing activities	(77.8		)	118.3			35.2			110.5			186.2
Effect of exchange rate changes on cash	—			—			(4.8		)	—			(4.8		)
Net increase (decrease) in cash and cash equivalents	—			(15.7		)	6.3			—			(9.4		)
Cash and cash equivalents at beginning of period	—			23.1			66.2			—			89.3
Cash and cash equivalents at end of period	$	—		$	7.4		$	72.5		$	—		$	79.9

(a)

Cash received by the Parent from its subsidiaries in the form of dividends in the amount of $226.6 million represent return on investments and are included in cash flows from operating activities. Cash received by the Guarantors from the Non-Guarantors in the form of dividends in the amount of $12.7 million represent return on investments and are included in the cash flows from operating activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of June 27, 2015

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	7.4	$	72.5	$	—		$	79.9
Accounts receivable, net	—		191.5		215.2		—			406.7
Accounts receivable pledged	—		376.4		—		—			376.4
Inventories	—		311.9		87.9		—			399.8
Assets held for sale	—		223.2		—		—			223.2
Prepaid and other current assets	—		87.1		38.8		—			125.9
Total current assets	—		1,197.5		414.4		—			1,611.9
Property, plant and equipment, net	—		379.5		58.4		—			437.9
Goodwill	—		258.2		12.3		11.6			282.1
Intangible assets, net	—		583.9		65.6		12.1			661.6
Other assets	15.2		12.6		21.6		(24.8		)	24.6
Equity investment in subsidiaries	515.9		—		—		(515.9		)	—
Intercompany assets	887.1		—		—		(887.1		)	—
Total assets	$	1,418.2	$	2,431.7	$	572.3	$	(1,404.1	)	$	3,018.1

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	—	$	302.0	$	12.0	$	—		$	314.0
Accounts payable	—		234.2		74.4		—			308.6
Marketing and license agreement obligation	—		300.0		—		—			300.0
Liabilities held for sale	—		63.4		—		—			63.4
Other current liabilities	11.9		247.4		102.9		—			362.2
Total current liabilities	11.9		1,147.0		189.3		—			1,348.2
Long-term debt	725.6		386.3		148.5		(525.5		)	734.9
Other liabilities	0.7		229.0		31.7		(19.8		)	241.6
Equity investment in subsidiaries	—		146.1		—		(146.1		)	—
Intercompany liabilities	—		267.6		75.3		(342.9		)	—
Total liabilities	738.2		2,176.0		444.8		(1,034.3		)	2,324.7
Total shareholders’ equity - controlling interest	680.0		255.7		127.5		(383.2		)	680.0
Noncontrolling interest	—		—		—		13.4			13.4
Total equity	680.0		255.7		127.5		(369.8		)	693.4
Total liabilities and equity	$	1,418.2	$	2,431.7	$	572.3	$	(1,404.1	)	$	3,018.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2015

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	8.2	$	63.2	$	—		$	71.4
Accounts receivable, net	—		63.3		94.4		—			157.7
Accounts receivable pledged	—		152.9		—		—			152.9
Inventories	—		306.9		88.9		—			395.8
Assets held for sale	—		220.3		—		—			220.3
Prepaid and other current assets	—		86.4		34.7		—			121.1
Total current assets	—		838.0		281.2		—			1,119.2
Property, plant and equipment, net	—		388.0		56.1		—			444.1
Goodwill	—		260.2		12.0		11.6			283.8
Intangible assets, net	—		608.6		34.8		11.7			655.1
Other assets	16.3		11.0		15.0		(17.3		)	25.0
Equity investment in subsidiaries	461.3		—		—		(461.3		)	—
Intercompany assets	1,179.4		—		—		(1,179.4		)	—
Total assets	$	1,657.0	$	2,105.8	$	399.1	$	(1,634.7	)	$	2,527.2

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	—	$	122.9	$	9.7	$	—		$	132.6
Accounts payable	—		136.7		56.4		—			193.1
Liabilities held for sale	—		41.7		—		—			41.7
Other current liabilities	15.5		162.7		73.0		—			251.2
Total current liabilities	15.5		464.0		139.1		—			618.6
Long-term debt	1,016.3		724.9		100.1		(816.3		)	1,025.0
Other liabilities	4.5		226.0		32.3		(12.3		)	250.5
Equity investment in subsidiaries	—		156.2		—		(156.2		)	—
Intercompany liabilities	—		296.5		47.6		(344.1		)	—
Total liabilities	1,036.3		1,867.6		319.1		(1,328.9		)	1,894.1
Total shareholders’ equity - controlling interest	620.7		238.2		80.0		(318.2		)	620.7
Noncontrolling interest	—		—		—		12.4			12.4
Total equity	620.7		238.2		80.0		(305.8		)	633.1
Total liabilities and equity	$	1,657.0	$	2,105.8	$	399.1	$	(1,634.7	)	$	2,527.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jul. 02, 2016
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, food and drug stores, and indoor gardening and hydroponic stores. The Company’s products are sold primarily in North America and the European Union. Prior to April 13, 2016, the Company operated the Scotts LawnService^® business (the “SLS Business”), which provides residential and commercial lawn care, tree and shrub care and pest control services in the United States. On April 13, 2016, pursuant to the terms of the Contribution and Distribution Agreement (the “Contribution Agreement”) between the Company and TruGreen Holding Corporation (“TruGreen Holdings”), the Company completed the contribution of the SLS Business to a newly formed subsidiary of TruGreen Holdings (the “Joint Venture”) in exchange for a minority equity interest of approximately 30% in the Joint Venture. As a result, effective in its second quarter of fiscal 2016, the Company classified its results of operations for all periods presented to reflect the SLS Business as a discontinued operation and classified the assets and liabilities of the SLS Business as held for sale. See “NOTE 2. DISCONTINUED OPERATIONS” for further discussion. Prior to being reported as discontinued operations, the SLS Business was included as its own reportable segment. Refer to “NOTE 15. SEGMENT INFORMATION” for discussion of the Company’s new reportable segments identified effective in the second quarter of fiscal 2016. Due to the nature of the consumer lawn and garden business, the majority of the Company’s sales to customers occur in the Company’s second and third fiscal quarters. On a combined basis, net sales for the second and third quarters of the last three fiscal years represented in excess of 75% of the Company’s annual net sales. The Company follows a 13-week quarterly accounting cycle pursuant to which the first three fiscal quarters end on a Saturday and the fiscal year always ends on September 30. This fiscal calendar convention requires the Company to cycle forward the first three fiscal quarter ends every six years. Fiscal 2016 is the most recent year impacted by this process and, as a result, the first quarter of fiscal 2016 had six additional days and the fourth quarter of fiscal 2016 will have five less days compared to the corresponding quarters of fiscal 2015. In addition, the third quarter of fiscal 2016 began six days later than the third quarter of fiscal 2015 and these six days occurred during the Company’s peak selling season. The Company’s third quarter of fiscal 2016 ended on July 2, 2016 while the Company’s third quarter of fiscal 2015 ended on June 27, 2015.
Organization and Basis of Presentation	Organization and Basis of Presentation The Company’s unaudited condensed consolidated financial statements for the three and nine months ended July 2, 2016 and June 27, 2015 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”) and Gavita Holdings B.V., and its subsidiaries (collectively, “Gavita”), in which the Company has controlling interests, are consolidated, with the equity owned by other shareholders shown as noncontrolling interest in the Condensed Consolidated Balance Sheets, and the other shareholders’ portion of net earnings and other comprehensive income shown as net income (loss) or comprehensive income attributable to noncontrolling interest in the Condensed Consolidated Statements of Operations and Condensed 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, 2015 (the “2015 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 September 30, 2015 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	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes 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.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenue is recognized when title and risk of loss transfer, which generally occurs when products or services are received by the retail customer. Provisions for estimated returns and allowances are recorded at the time revenue is recognized based on historical rates and are periodically adjusted for known changes in return levels. Outbound shipping and handling costs are included in cost of sales. Under the terms of the Amended and Restated Exclusive Agency and Marketing Agreement (the “Marketing Agreement”) pursuant to which the Company has served, since its 1998 fiscal year, as the exclusive agent to the Monsanto Company (“Monsanto”) for the marketing and distribution of consumer Roundup^® herbicide products, the Company performs certain functions, primarily manufacturing conversion services (in North America), distribution and logistics, and selling and marketing support, on behalf of Monsanto in the conduct of the consumer Roundup^® business. The actual costs incurred for these activities are charged to and reimbursed by Monsanto. The Company records costs incurred under the Marketing Agreement for which the Company is the primary obligor on a gross basis, recognizing such costs in the “Cost of sales” line and the reimbursement of these costs in the “Net sales” line in the Condensed Consolidated Statements of Operations, with no effect on gross profit dollars or net income. Under the terms of the Marketing, R&D and Ancillary Services Agreement (the “Services Agreement”) with Bonnie Plants, Inc. (“Bonnie”) and its sole shareholder, Alabama Farmers Cooperative (“AFC”), entered into in the second quarter of fiscal 2016, the Company provides marketing, research and development and certain ancillary services to Bonnie for reimbursement of certain costs and a commission fee earned based on a percentage of the growth in actual earnings before interest, income taxes and amortization of Bonnie’s business of planting, growing, developing, manufacturing, distributing, marketing, and selling live plants, plant food, fertilizer and potting soil (the “Bonnie Business”). The commission earned under the Services Agreement is included in the “Net sales” line in the Condensed Consolidated Statements of Operations. Additionally, the Company records costs incurred under the Services Agreement for which the Company is the primary obligor on a gross basis, recognizing such costs in the “Cost of sales” line and the reimbursement of these costs in the “Net sales” line, with no effect on gross profit dollars or net income.
Finance, Loan and Lease Receivables, Held-for-investment, Policy [Policy Text Block]	Loans Receivable Loans receivable are carried at outstanding principal amount, and are recognized in the “Other assets” line in the Condensed Consolidated Balance Sheets. Loans receivable are impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. If it is determined that an impairment has occurred, an impairment loss is recognized for the amount by which the carrying value of the asset exceeds the present value of expected future cash flows and classified as “Impairment, restructuring and other charges” within “Operating expenses” in the Condensed Consolidated Statements of Operations. Interest income is recorded on an accrual basis, and is recognized in the “Other income, net” line in the Condensed Consolidated Statements of Operations. Interest income was $1.7 million and $2.2 million for the three and nine months ended July 2, 2016.
Long-lived Assets	Long-lived Assets The Company had non-cash investing activities of $1.9 million and $1.6 million during the nine months ended July 2, 2016 and June 27, 2015, respectively, representing unpaid liabilities incurred during each period to acquire property, plant and equipment.
Statements of Cash Flows [Policy Text Block]	Statements of Cash Flows The Company uses the “cumulative earnings” approach for determining cash flow presentation of distributions from unconsolidated affiliates. Distributions received are included in the Condensed Consolidated Statements of Cash Flows as operating activities, unless the cumulative distributions exceed the portion of the cumulative equity in the net earnings of the unconsolidated affiliate, in which case the excess distributions are deemed to be returns of the investment and are classified as investing activities in the Condensed Consolidated Statements of Cash Flows.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS Revenue Recognition from Contracts with Customers In May 2014, the Financial Accounting Standards Board (“FASB”) issued amended accounting guidance that replaces most existing revenue recognition guidance under GAAP. 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. Subsequently, additional guidance was issued on several areas including guidance intended to improve the operability and understandability of the implementation of principal versus agent considerations and clarifications on the identification of performance obligations and implementation of guidance related to licensing. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2018. 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. Debt Issuance Costs In April 2015, the FASB issued an accounting standard update that requires debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the corresponding debt liability rather than as an asset. The provisions are effective retrospectively for the Company’s financial statements for the fiscal year beginning October 1, 2016. The adoption of the amended guidance impacts presentation and disclosure of debt issuance costs and is not expected to have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Business Combinations In September 2015, the FASB issued an accounting standard update to simplify the accounting for measurement-period adjustments by requiring an acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined, and requiring disclosure of the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The provisions are effective prospectively for the Company’s financial statements no later than the fiscal year beginning October 1, 2016 and are not expected to have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Income Taxes In November 2015, the FASB issued an accounting standard update to simplify the presentation of deferred income taxes by requiring that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2017. The standard allows for either a retrospective or prospective transition method and is not expected to have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Leases In February 2016, the FASB issued an accounting standard update which significantly changes the accounting for leases. This guidance requires lessees to recognize a lease liability for the obligation to make lease payments and a right-of-use asset for the right to use the underlying asset for the lease term. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2019 and require a modified retrospective transition approach for leases that exist or are entered into after the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the impact of this standard on its consolidated results of operations, financial position and cash flows. Stock Compensation In March 2016, the FASB issued an accounting standard update that simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2017. The Company is currently evaluating the impact of this standard on its consolidated results of operations, financial position and cash flows.

- Definition

Disclosure of accounting policy for those finance, loan and lease receivables classified as held for investment. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the allowance for loan and lease losses is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of commitment and other fees and loan origination costs (including, if applicable, how the entity accounts for fees and costs associated with credit cards that are either purchased or originated) (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status (for impaired loans, the policy for recognizing interest income on such loans, including how cash receipts are recorded) and (7) the treatment of foreclosures or repossessions.

+ References + Details

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References + Details

DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Jul. 02, 2016

Discontinued Operations and Disposal Groups [Abstract]

Results of Discontinued Operations

The following table summarizes the results of the SLS Business within discontinued operations for each of the periods presented:



	THREE MONTHS ENDED						NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
	(In millions)
Net sales	$	9.2		$	103.5		$	101.2		$	180.7
Operating costs	10.3			78.6			117.4			177.0
Impairment, restructuring and other	—			—			13.6			1.4
Other income, net	—			(1.4		)	(1.5		)	(2.6		)
Gain on contribution of SLS Business	(142.6		)	—			(142.6		)	—
Income from discontinued operations before income taxes	141.5			26.3			114.3			4.9
Income tax expense from discontinued operations	55.8			8.4			46.1			1.7
Income from discontinued operations, net of tax	$	85.7		$	17.9		$	68.2		$	3.2

The following table summarizes the major classes of assets and liabilities of the SLS Business for each of the periods presented:



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Accounts receivable, net	$	—	$	29.8	$	33.6
Inventories	—		16.0		11.8
Prepaid and other assets	—		9.3		8.3
Property, plant and equipment, net	—		10.0		9.6
Goodwill and intangible assets, net	—		158.1		157.0
Assets held for sale	$	—	$	223.2	$	220.3

Current portion of debt	$	—	$	2.4	$	2.2
Accounts payable	—		7.1		4.8
Other current liabilities	—		48.6		29.2
Long-term debt	—		3.5		3.5
Other liabilities	—		1.8		2.0
Liabilities held for sale	$	—	$	63.4	$	41.7

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721673-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721677-107760

+ Details

IMPAIRMENT, RESTRUCTURING AND OTHER (Tables)

9 Months Ended

Jul. 02, 2016

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 each of the periods presented:



	THREE MONTHS ENDED					NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015		JULY 2, 2016			JUNE 27, 2015
	(In millions)
Restructuring and other (recoveries) charges from continuing operations	$	(5.4	)	$	44.3	$	(46.2	)	$	57.6
Restructuring and other (recoveries) charges from discontinued operations	—			—		13.6			1.4
Total impairment, restructuring and other (recoveries) charges	$	(5.4	)	$	44.3	$	(32.6	)	$	59.0



Amounts reserved for restructuring and other at September 30, 2015	$	28.1
Restructuring and other charges from continuing operations	9.6
Restructuring and other charges from discontinued operations	13.6
Payments and other	(32.8		)
Amounts reserved for restructuring and other at July 2, 2016	$	18.5

INVENTORIES (Tables)

9 Months Ended

Jul. 02, 2016

Inventory Disclosure [Abstract]

Inventories

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



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Finished goods	$	299.9	$	247.4	$	218.9
Work-in-process	46.6		39.3		48.3
Raw materials	123.4		113.1		128.6
Total inventories	$	469.9	$	399.8	$	395.8

MARKETING AGREEMENT (Tables)

9 Months Ended

Jul. 02, 2016

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						NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
	(In millions)
Gross commission	$	37.4		$	42.2		$	92.3		$	74.8
Contribution expenses	(5.0		)	(5.0		)	(15.0		)	(15.0		)
Amortization of marketing fee	(0.2		)	(0.2		)	(0.6		)	(0.6		)
Net commission	32.2			37.0			76.7			59.2
Reimbursements associated with Marketing Agreement	18.4			16.2			55.2			51.7
Total net sales associated with Marketing Agreement	$	50.6		$	53.2		$	131.9		$	110.9

DEBT (Tables)

9 Months Ended

Jul. 02, 2016

Debt Disclosure [Abstract]

Components of Long-Term Debt

The components of long-term debt are as follows:



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Credit Facilities:
Revolving loans	$	404.9	$	525.6	$	816.3
Term loans	292.5		—		—
Senior Notes – 6.625%	—		200.0		200.0
Senior Notes – 6.000%	400.0		—		—
Master Accounts Receivable Purchase Agreement	348.0		301.1		122.3
Other	67.4		22.2		19.0
	1,512.8		1,048.9		1,157.6
Less current portions	382.5		314.0		132.6
Long-term debt	$	1,130.3	$	734.9	$	1,025.0

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	^(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		^(b)	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
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41641-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41678-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41638-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579245-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579240-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41620-113959

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

+ Details

RETIREMENT AND RETIREE MEDICAL PLANS (Tables)

9 Months Ended

Jul. 02, 2016

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
	JULY 2, 2016									JUNE 27, 2015
	U.S. Pension			International Pension			U.S. Medical			U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.3		$	0.1		$	—		$	0.3		$	0.1
Interest cost	1.1			1.7			0.3			1.0			1.9			0.3
Expected return on plan assets	(1.2		)	(2.0		)	—			(1.3		)	(2.3		)	—
Net amortization	0.4			0.4			(0.3		)	0.8			0.5			—
Net periodic benefit cost	$	0.3		$	0.4		$	0.1		$	0.5		$	0.4		$	0.4



	NINE MONTHS ENDED
	JULY 2, 2016									JUNE 27, 2015
	U.S. Pension			International Pension			U.S. Medical			U.S. Pension			International Pension			U.S. Medical
	(In millions)
Service cost	$	—		$	0.9		$	0.3		$	—		$	1.0		$	0.3
Interest cost	3.3			5.1			0.8			3.0			5.7			1.0
Expected return on plan assets	(3.7		)	(6.0		)	—			(4.0		)	(7.0		)	—
Net amortization	1.3			1.2			(0.8		)	2.5			1.4			—
Net periodic benefit cost	$	0.9		$	1.2		$	0.3		$	1.5		$	1.1		$	1.3

SHAREHOLDERS' EQUITY (Tables)

9 Months Ended

Jul. 02, 2016

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

Schedule of Stockholders Equity



	Common Shares and Capital in Excess of Stated Value			Retained Earnings			Treasury Shares			Accumulated Other Comprehensive Loss			Total Shareholders’ Equity - Controlling Interest			Non-controlling Interest			Total Equity
Balance at September 30, 2014	$	395.3		$	636.9		$	(392.3	)	$	(86.2	)	$	553.7		$	13.5		$	567.2
Net income (loss)	—			183.4			—			—			183.4			(0.1		)	183.3
Other comprehensive loss	—			—			—			(5.3		)	(5.3		)	—			(5.3		)
Share-based compensation	15.7			—			—			—			15.7			—			15.7
Dividends declared ($1.3500 per share)	—			(83.2		)	—			—			(83.2		)	—			(83.2		)
Treasury share purchases	—			—			(14.8		)	—			(14.8		)	—			(14.8		)
Treasury share issuances	(7.1		)	—			37.6			—			30.5			—			30.5
Balance at June 27, 2015	$	403.9		$	737.1		$	(369.5	)	$	(91.5	)	$	680.0		$	13.4		$	693.4

Balance at September 30, 2015	$	400.4		$	684.2		$	(357.1	)	$	(106.8	)	$	620.7		$	12.4		$	633.1
Net income (loss)	—			341.9			—			—			341.9			(0.2		)	341.7
Other comprehensive loss	—			—			—			(10.7		)	(10.7		)	—			(10.7		)
Share-based compensation	13.9			—			—			—			13.9			—			13.9
Dividends declared ($1.4100 per share)	—			(87.5		)	—			—			(87.5		)	—			(87.5		)
Treasury share purchases	—			—			(81.2		)	—			(81.2		)	—			(81.2		)
Treasury share issuances	(13.2		)	—			29.0			—			15.8			—			15.8
Investment in noncontrolling interest	—			—			—			—			—			7.1			7.1
Balance at July 2, 2016	$	401.1		$	938.6		$	(409.3	)	$	(117.5	)	$	812.9		$	19.3		$	832.2

Share-based Awards Granted

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



	NINE MONTHS ENDED
	JULY 2, 2016		JUNE 27, 2015
Employees
Stock options	444,890		440,690
Restricted stock units	74,422		78,463
Performance units	56,315		78,352
Board of Directors
Deferred stock units	28,103		28,553
Total share-based awards	603,730		626,058

Aggregate fair value at grant dates (in millions)	$	16.4	$	16.9

Total Share-based Compensation Recognized

Total share-based compensation was as follows for each of the periods presented:



	THREE MONTHS ENDED				NINE MONTHS ENDED
	JULY 2, 2016		JUNE 27, 2015		JULY 2, 2016		JUNE 27, 2015
	(In millions)
Share-based compensation	$	2.4	$	2.1	$	13.7	$	11.4
Tax benefit recognized	0.9		0.8		5.2		4.3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

9 Months Ended

Jul. 02, 2016

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	JULY 2, 2016	JUNE 27, 2015	SEPTEMBER 30, 2015
Urea	34,500 tons	34,500 tons	52,500 tons
Diesel	5,670,000 gallons	3,738,000 gallons	5,250,000 gallons
Heating Oil	1,386,000 gallons	3,318,000 gallons	2,772,000 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		JULY 2, 2016			JUNE 27, 2015			SEPTEMBER 30, 2015
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	FAIR VALUE
		(In millions)
Interest rate swap agreements	Other assets	$	—		$	0.1		$	—
	Other current liabilities	(4.3		)	(8.8		)	(8.8		)
	Other liabilities	(4.4		)	(0.7		)	(4.6		)
Commodity hedging instruments	Other current liabilities	(0.8		)	—			(1.3		)
Total derivatives designated as hedging instruments		$	(9.5	)	$	(9.4	)	$	(14.7	)

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION
Currency forward contracts	Prepaid and other current assets	$	1.2		$	1.2		$	—
	Other current liabilities	(0.8		)	—			(0.7		)
Commodity hedging instruments	Prepaid and other current assets	0.2			—			—
	Other current liabilities	(0.1		)	(2.2		)	(3.2		)
Total derivatives not designated as hedging instruments		0.5			(1.0		)	(3.9		)
Total derivatives		$	(9.0	)	$	(10.4	)	$	(18.6	)

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					NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015		JULY 2, 2016			JUNE 27, 2015
	(In millions)
Interest rate swap agreements	$	(1.0	)	$	0.2	$	(1.9	)	$	(4.3	)
Commodity hedging instruments	(0.2		)	0.3		(0.9		)	(0.1		)
Total	$	(1.2	)	$	0.5	$	(2.8	)	$	(4.4	)



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED						NINE MONTHS ENDED
		JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
		(In millions)
Interest rate swap agreements	Interest expense	$	(1.5	)	$	(2.2	)	$	(4.7	)	$	(5.7	)
Commodity hedging instruments	Cost of sales	(0.2		)	(0.1		)	(0.6		)	0.1
Total		$	(1.7	)	$	(2.3	)	$	(5.3	)	$	(5.6	)



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED				NINE MONTHS ENDED
		JULY 2, 2016		JUNE 27, 2015		JULY 2, 2016			JUNE 27, 2015
		(In millions)
Currency forward contracts	Other income, net	$	0.7	$	1.0	$	(0.4	)	$	6.3
Commodity hedging instruments	Cost of sales	1.8		0.9		(2.5		)	(7.9		)
Total		$	2.5	$	1.9	$	(2.9	)	$	(1.6	)

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Jul. 02, 2016

Fair Value Disclosures [Abstract]

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

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

Long-Term Debt

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at July 2, 2016:



	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	$	14.6	$	—		$	—		$	14.6
Derivatives
Currency forward contracts	—		1.2			—			1.2
Commodity hedging instruments	—		0.2			—			0.2
Other	11.1		—			—			11.1
Total	$	25.7	$	1.4		$	—		$	27.1
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(8.7	)	$	—		$	(8.7	)
Currency forward contracts	—		(0.8		)	—			(0.8		)
Commodity hedging instruments	—		(0.9		)	—			(0.9		)
Long-term debt	—		—			(37.7		)	(37.7		)
Total	$	—	$	(10.4	)	$	(37.7	)	$	(48.1	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at June 27, 2015:



	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	$	14.3	$	—		$	—	$	14.3
Derivatives
Interest rate swap agreements	—		0.1			—		0.1
Currency forward contracts	—		1.2			—		1.2
Other	10.4		—			—		10.4
Total	$	24.7	$	1.3		$	—	$	26.0
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(9.5	)	$	—	$	(9.5	)
Commodity hedging instruments	—		(2.2		)	—		(2.2		)
Total	$	—	$	(11.7	)	$	—	$	(11.7	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2015:



	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	$	28.6	$	—		$	—	$	28.6
Other	8.9		—			—		8.9
Total	$	37.5	$	—		$	—	$	37.5
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(13.4	)	$	—	$	(13.4	)
Currency forward contracts	—		(0.7		)	—		(0.7		)
Commodity hedging instruments	—		(4.5		)	—		(4.5		)
Total	$	—	$	(18.6	)	$	—	$	(18.6	)

SEGMENT INFORMATION (Tables)

9 Months Ended

Jul. 02, 2016

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						NINE MONTHS ENDED
	JULY 2, 2016			JUNE 27, 2015			JULY 2, 2016			JUNE 27, 2015
	(In millions)
Net sales:
U.S. Consumer	$	756.7		$	871.2		$	1,909.6		$	1,861.6
Europe Consumer	96.2			110.3			236.9			260.9
Other	141.2			129.8			287.3			230.1
Consolidated	$	994.1		$	1,111.3		$	2,433.8		$	2,352.6
Income from continuing operations before income taxes:
U.S. Consumer	$	205.8		$	237.9		$	487.6		$	429.9
Europe Consumer	11.8			15.0			24.2			23.9
Other	11.9			16.7			17.0			14.2
Segment total	229.5			269.6			528.8			468.0
Corporate	(13.8		)	(22.1		)	(73.9		)	(76.0		)
Intangible asset amortization	(4.4		)	(4.4		)	(12.6		)	(10.9		)
Impairment, restructuring and other	(11.4		)	(51.7		)	29.1			(65.0		)
Equity in income of unconsolidated affiliates	13.5			—			13.5			—
Costs related to refinancing	—			—			(8.8		)	—
Interest expense	(16.9		)	(14.3		)	(52.3		)	(39.0		)
Consolidated	$	196.5		$	177.1		$	423.8		$	277.1



	JULY 2, 2016		JUNE 27, 2015		SEPTEMBER 30, 2015
	(In millions)
Total assets:
U.S. Consumer	$	2,121.1	$	1,979.6	$	1,622.5
Europe Consumer	264.6		279.2		217.9
Other	570.9		401.9		324.1
Corporate	303.1		134.2		142.4
Assets held for sale	—		223.2		220.3
Consolidated	$	3,259.7	$	3,018.1	$	2,527.2

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

9 Months Ended

Jul. 02, 2016

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 July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	786.2		$	207.9		$	—		$	994.1
Cost of sales	—			485.8			150.5			—			636.3
Cost of sales—impairment, restructuring and other	—			0.4			—			—			0.4
Gross profit	—			300.0			57.4			—			357.4
Operating expenses:
Selling, general and administrative	—			108.5			43.0			0.4			151.9
Impairment, restructuring and other	—			(5.8		)	—			—			(5.8		)
Other (income) loss, net	(0.2		)	(5.8		)	0.4			—			(5.6		)
Income (loss) from operations	0.2			203.1			14.0			(0.4		)	216.9
Equity (income) loss in subsidiaries	(219.6		)	(5.9		)	—			225.5			—
Other non-operating (income) loss	(6.1		)	—			(5.7		)	11.8			—
Equity in (income) loss of unconsolidated affiliates	—			3.5			—			—			3.5
Interest expense	15.7			11.8			1.2			(11.8		)	16.9
Income (loss) from continuing operations before income taxes	210.2			193.7			18.5			(225.9		)	196.5
Income tax (benefit) expense from continuing operations	(3.2		)	66.2			6.5			—			69.5
Income (loss) from continuing operations	213.4			127.5			12.0			(225.9		)	127.0
Income (loss) from discontinued operations, net of tax	—			85.7			—			—			85.7
Net income (loss)	$	213.4		$	213.2		$	12.0		$	(225.9	)	$	212.7
Net (income) loss attributable to noncontrolling interest	—			—			—			0.4			0.4
Net income (loss) attributable to controlling interest	$	213.4		$	213.2		$	12.0		$	(225.5	)	$	213.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	1,985.5		$	448.3		$	—		$	2,433.8
Cost of sales	—			1,215.7			316.9			—			1,532.6
Cost of sales—impairment, restructuring and other	—			5.5			—			—			5.5
Gross profit	—			764.3			131.4			—			895.7
Operating expenses:
Selling, general and administrative	—			355.9			109.1			1.1			466.1
Impairment, restructuring and other	—			(52.1		)	0.4			—			(51.7		)
Other (income) loss, net	(0.2		)	(7.0		)	0.1			—			(7.1		)
Income (loss) from operations	0.2			467.5			21.8			(1.1		)	488.4
Equity (income) loss in subsidiaries	(368.4		)	(11.4		)	—			379.8			—
Other non-operating (income) loss	(19.4		)	—			(17.8		)	37.2			—
Equity in (income) loss of unconsolidated affiliates	—			3.5			—			—			3.5
Costs related to refinancing	8.8			—			—			—			8.8
Interest expense	49.9			36.4			3.2			(37.2		)	52.3
Income (loss) from continuing operations before income taxes	329.3			439.0			36.4			(380.9		)	423.8
Income tax (benefit) expense from continuing operations	(13.9		)	151.2			13.0			—			150.3
Income (loss) from continuing operations	343.2			287.8			23.4			(380.9		)	273.5
Income (loss) from discontinued operations, net of tax	—			68.2			—			—			68.2
Net income (loss)	$	343.2		$	356.0		$	23.4		$	(380.9	)	$	341.7
Net (income) loss attributable to noncontrolling interest	—			—			—			0.2			0.2
Net income (loss) attributable to controlling interest	$	343.2		$	356.0		$	23.4		$	(380.7	)	$	341.9

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	894.5		$	216.8		$	—		$	1,111.3
Cost of sales	—			568.9			153.2			—			722.1
Cost of sales—impairment, restructuring and other	—			0.3			3.1			—			3.4
Gross profit	—			325.3			60.5			—			385.8
Operating expenses:
Selling, general and administrative	—			109.4			45.5			0.4			155.3
Impairment, restructuring and other	—			37.7			3.2			—			40.9
Other (income) loss, net	—			(1.1		)	(0.7		)	—			(1.8		)
Income (loss) from operations	—			179.3			12.5			(0.4		)	191.4
Equity (income) loss in subsidiaries	(138.2		)	(5.7		)	—			143.9			—
Other non-operating (income) loss	(8.5		)	—			(5.7		)	14.2			—
Interest expense	15.3			12.4			0.8			(14.2		)	14.3
Income (loss) from continuing operations before income taxes	131.4			172.6			17.4			(144.3		)	177.1
Income tax (benefit) expense from continuing operations	(2.4		)	58.4			6.0			—			62.0
Income (loss) from continuing operations	133.8			114.2			11.4			(144.3		)	115.1
Income (loss) from discontinued operations, net of tax	—			17.9			—			—			17.9
Net income (loss)	$	133.8		$	132.1		$	11.4		$	(144.3	)	$	133.0
Net (income) loss attributable to noncontrolling interest	—			—			—			0.4			0.4
Net income (loss) attributable to controlling interest	$	133.8		$	132.1		$	11.4		$	(143.9	)	$	133.4

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the nine months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	1,894.6		$	458.0		$	—		$	2,352.6
Cost of sales	—			1,206.8			325.0			—			1,531.8
Cost of sales—impairment, restructuring and other	—			0.3			3.3			—			3.6
Gross profit	—			687.5			129.7			—			817.2
Operating expenses:
Selling, general and administrative	—			335.9			112.3			1.3			449.5
Impairment, restructuring and other	—			47.6			6.4			—			54.0
Other (income) loss, net	—			(2.1		)	(0.3		)	—			(2.4		)
Income (loss) from operations	—			306.1			11.3			(1.3		)	316.1
Equity income (loss) in subsidiaries	(197.9		)	(8.3		)	—			206.2			—
Other non-operating income (loss)	(22.5		)	—			(16.9		)	39.4			—
Interest expense	42.8			34.1			1.5			(39.4		)	39.0
Income (loss) from continuing operations before income taxes	177.6			280.3			26.7			(207.5		)	277.1
Income tax (benefit) expense from continuing operations	(7.1		)	94.7			9.4			—			97.0
Income (loss) from continuing operations	184.7			185.6			17.3			(207.5		)	180.1
Income (loss) from discontinued operations, net of tax	—			3.2			—			—			3.2
Net income (loss)	$	184.7		$	188.8		$	17.3		$	(207.5	)	$	183.3
Net (income) loss attributable to noncontrolling interest	—			—			—			0.1			0.1
Net income (loss) attributable to controlling interest	$	184.7		$	188.8		$	17.3		$	(207.4	)	$	183.4

Condensed Consolidating Statement of Comprehensive Income (Loss)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors		Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	213.4		$	213.2	$	12.0		$	(225.9	)	$	212.7
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(12.3		)	—		(12.3		)	12.3			(12.3		)
Net change in derivatives	0.5			0.1		—			(0.1		)	0.5
Net change in pension and other post-retirement benefits	0.9			0.4		0.5			(0.9		)	0.9
Total other comprehensive income (loss)	(10.9		)	0.5		(11.8		)	11.3			(10.9		)
Comprehensive income (loss)	$	202.5		$	213.7	$	0.2		$	(214.6	)	$	201.8

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the nine months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	343.2		$	356.0		$	23.4		$	(380.9	)	$	341.7
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(14.8		)	—			(14.8		)	14.8			(14.8		)
Net change in derivatives	2.5			(0.2		)	—			0.2			2.5
Net change in pension and other post-retirement benefits	1.6			0.8			0.8			(1.6		)	1.6
Total other comprehensive income (loss)	(10.7		)	0.6			(14.0		)	13.4			(10.7		)
Comprehensive income (loss)	$	332.5		$	356.6		$	9.4		$	(367.5	)	$	331.0

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended June 27, 2015

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
Net income (loss)	$	133.8	$	132.1	$	11.4	$	(144.3	)	$	133.0
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	2.5		—		2.5		(2.5		)	2.5
Net change in derivatives	2.8		0.4		—		(0.4		)	2.8
Net change in pension and other post-retirement benefits	0.8		0.5		0.3		(0.8		)	0.8
Total other comprehensive income (loss)	6.1		0.9		2.8		(3.7		)	6.1
Comprehensive income (loss)	$	139.9	$	133.0	$	14.2	$	(148.0	)	$	139.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the nine months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	184.7		$	188.8		$	17.3		$	(207.5	)	$	183.3
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(8.8		)	—			(8.8		)	8.8			(8.8		)
Net change in derivatives	1.2			(0.2		)	—			0.2			1.2
Net change in pension and other post-retirement benefits	2.3			1.5			0.8			(2.3		)	2.3
Total other comprehensive income (loss)	(5.3		)	1.3			(8.0		)	6.7			(5.3		)
Comprehensive income (loss)	$	179.4		$	190.1		$	9.3		$	(200.8	)	$	178.0

Condensed Consolidating Statement of Cash Flows

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended July 2, 2016

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	(33.4	)	$	18.6		$	(43.2	)	$	29.1		$	(28.9	)

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			2.4			—			—			2.4
Investments in property, plant and equipment	—			(29.4		)	(6.3		)	—			(35.7		)
Investments in loans receivable	—			(90.0		)	—			—			(90.0		)
Net distributions from unconsolidated affiliates	—			194.1			—			—			194.1
Cash contributed to Joint Venture	—			(24.2		)	—			—			(24.2		)
Investments in acquired businesses, net of cash acquired	—			—			(161.4		)	—			(161.4		)
Return of investments from affiliates	758.4			—			—			(758.4		)	—
Investing cash flows from (to) affiliates	(760.4		)	(29.1		)	—			789.5			—
Net cash provided by (used in) investing activities	(2.0		)	23.8			(167.7		)	31.1			(114.8		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,669.3			213.3			—			1,882.6
Repayments under revolving and bank lines of credit and term loans	—			(1,652.6		)	(110.3		)	—			(1,762.9		)
Proceeds from issuance of 6.000% Senior Notes	400.0			—			—			—			400.0
Repayment of 6.625% Senior Notes	(200.0		)	—			—			—			(200.0		)
Financing and issuance fees	(11.2		)	—			—			—			(11.2		)
Dividends paid	(86.4		)	(747.4		)	(11.0		)	758.4			(86.4		)
Purchase of Common Shares	(81.2		)	—			—			—			(81.2		)
Payments on seller notes	—			(1.8		)	(0.5		)	—			(2.3		)
Excess tax benefits from share-based payment arrangements	4.3			—			—			—			4.3
Cash received from the exercise of stock options	9.9			—			—			—			9.9
Financing cash flows from (to) affiliates	—			689.0			129.6			(818.6		)	—
Net cash provided by (used in) financing activities	35.4			(43.5		)	221.1			(60.2		)	152.8
Effect of exchange rate changes on cash	—			—			(3.3		)	—			(3.3		)
Net increase (decrease) in cash and cash equivalents	—			(1.1		)	6.9			—			5.8
Cash and cash equivalents at beginning of period	—			8.2			63.2			—			71.4
Cash and cash equivalents at end of period	$	—		$	7.1		$	70.1		$	—		$	77.2


(a)	Cash received by the Parent from the Guarantors and Non-Guarantors in the form of dividends in the amount of $758.4 million represent return of investments and are included in cash flows used in investing activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the nine months ended June 27, 2015

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	206.6		$	68.0		$	(11.1	)	$	(239.3	)	$	24.2

INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	—			5.3			—			—			5.3
Investments in property, plant and equipment	—			(37.7		)	(3.5		)	—			(41.2		)
Investments in acquired businesses, net of cash acquired	—			(169.6		)	(9.5		)	—			(179.1		)
Investing cash flows from (to) affiliates	(128.8		)	—			—			128.8			—
Net cash used in investing activities	(128.8		)	(202.0		)	(13.0		)	128.8			(215.0		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			1,176.1			264.6			—			1,440.7
Repayments under revolving and bank lines of credit and term loans	—			(1,051.8		)	(124.1		)	—			(1,175.9		)
Dividends paid	(82.4		)	(226.6		)	(12.7		)	239.3			(82.4		)
Purchase of Common Shares	(14.8		)	—			—			—			(14.8		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Excess tax benefits from share-based payment arrangements	2.9			—			—			—			2.9
Cash received from the exercise of stock options	16.5			—			—			—			16.5
Financing cash flows from (to) affiliates	—			221.4			(92.6		)	(128.8		)	—
Net cash provided by (used in) financing activities	(77.8		)	118.3			35.2			110.5			186.2
Effect of exchange rate changes on cash	—			—			(4.8		)	—			(4.8		)
Net increase (decrease) in cash and cash equivalents	—			(15.7		)	6.3			—			(9.4		)
Cash and cash equivalents at beginning of period	—			23.1			66.2			—			89.3
Cash and cash equivalents at end of period	$	—		$	7.4		$	72.5		$	—		$	79.9

(a)

Condensed Consolidating Balance Sheet

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of July 2, 2016

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	7.1	$	70.1	$	—		$	77.2
Accounts receivable, net	—		157.8		201.9		—			359.7
Accounts receivable pledged	—		435.1		—		—			435.1
Inventories	—		354.3		115.6		—			469.9
Prepaid and other current assets	0.2		96.2		42.8		—			139.2
Total current assets	0.2		1,050.5		430.4		—			1,481.1
Investment in unconsolidated affiliate	—		94.4		—		—			94.4
Property, plant and equipment, net	—		375.5		74.1		—			449.6
Goodwill	—		260.4		74.0		11.6			346.0
Intangible assets, net	—		599.2		140.8		10.6			750.6
Other assets	20.9		115.0		15.3		(13.2		)	138.0
Equity investment in subsidiaries	833.3		—		—		(833.3		)	—
Intercompany assets	1,071.5		—		—		(1,071.5		)	—
Total assets	$	1,925.9	$	2,495.0	$	734.6	$	(1,895.8	)	$	3,259.7

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	15.0	$	364.0	$	18.5	$	(15.0	)	$	382.5
Accounts payable	—		176.9		72.6		—			249.5
Other current liabilities	11.3		241.6		106.3		—			359.2
Total current liabilities	26.3		782.5		197.4		(15.0		)	991.2
Long-term debt	1,082.4		501.2		191.5		(644.8		)	1,130.3
Other liabilities	4.3		277.9		30.6		(6.8		)	306.0
Equity investment in subsidiaries	—		149.7		—		(149.7		)	—
Intercompany liabilities	—		197.1		204.9		(402.0		)	—
Total liabilities	1,113.0		1,908.4		624.4		(1,218.3		)	2,427.5
Total shareholders’ equity - controlling interest	812.9		586.6		110.2		(696.8		)	812.9
Noncontrolling interest	—		—		—		19.3			19.3
Total equity	812.9		586.6		110.2		(677.5		)	832.2
Total liabilities and equity	$	1,925.9	$	2,495.0	$	734.6	$	(1,895.8	)	$	3,259.7

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of June 27, 2015

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	7.4	$	72.5	$	—		$	79.9
Accounts receivable, net	—		191.5		215.2		—			406.7
Accounts receivable pledged	—		376.4		—		—			376.4
Inventories	—		311.9		87.9		—			399.8
Assets held for sale	—		223.2		—		—			223.2
Prepaid and other current assets	—		87.1		38.8		—			125.9
Total current assets	—		1,197.5		414.4		—			1,611.9
Property, plant and equipment, net	—		379.5		58.4		—			437.9
Goodwill	—		258.2		12.3		11.6			282.1
Intangible assets, net	—		583.9		65.6		12.1			661.6
Other assets	15.2		12.6		21.6		(24.8		)	24.6
Equity investment in subsidiaries	515.9		—		—		(515.9		)	—
Intercompany assets	887.1		—		—		(887.1		)	—
Total assets	$	1,418.2	$	2,431.7	$	572.3	$	(1,404.1	)	$	3,018.1

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	—	$	302.0	$	12.0	$	—		$	314.0
Accounts payable	—		234.2		74.4		—			308.6
Marketing and license agreement obligation	—		300.0		—		—			300.0
Liabilities held for sale	—		63.4		—		—			63.4
Other current liabilities	11.9		247.4		102.9		—			362.2
Total current liabilities	11.9		1,147.0		189.3		—			1,348.2
Long-term debt	725.6		386.3		148.5		(525.5		)	734.9
Other liabilities	0.7		229.0		31.7		(19.8		)	241.6
Equity investment in subsidiaries	—		146.1		—		(146.1		)	—
Intercompany liabilities	—		267.6		75.3		(342.9		)	—
Total liabilities	738.2		2,176.0		444.8		(1,034.3		)	2,324.7
Total shareholders’ equity - controlling interest	680.0		255.7		127.5		(383.2		)	680.0
Noncontrolling interest	—		—		—		13.4			13.4
Total equity	680.0		255.7		127.5		(369.8		)	693.4
Total liabilities and equity	$	1,418.2	$	2,431.7	$	572.3	$	(1,404.1	)	$	3,018.1

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2015

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	8.2	$	63.2	$	—		$	71.4
Accounts receivable, net	—		63.3		94.4		—			157.7
Accounts receivable pledged	—		152.9		—		—			152.9
Inventories	—		306.9		88.9		—			395.8
Assets held for sale	—		220.3		—		—			220.3
Prepaid and other current assets	—		86.4		34.7		—			121.1
Total current assets	—		838.0		281.2		—			1,119.2
Property, plant and equipment, net	—		388.0		56.1		—			444.1
Goodwill	—		260.2		12.0		11.6			283.8
Intangible assets, net	—		608.6		34.8		11.7			655.1
Other assets	16.3		11.0		15.0		(17.3		)	25.0
Equity investment in subsidiaries	461.3		—		—		(461.3		)	—
Intercompany assets	1,179.4		—		—		(1,179.4		)	—
Total assets	$	1,657.0	$	2,105.8	$	399.1	$	(1,634.7	)	$	2,527.2

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	—	$	122.9	$	9.7	$	—		$	132.6
Accounts payable	—		136.7		56.4		—			193.1
Liabilities held for sale	—		41.7		—		—			41.7
Other current liabilities	15.5		162.7		73.0		—			251.2
Total current liabilities	15.5		464.0		139.1		—			618.6
Long-term debt	1,016.3		724.9		100.1		(816.3		)	1,025.0
Other liabilities	4.5		226.0		32.3		(12.3		)	250.5
Equity investment in subsidiaries	—		156.2		—		(156.2		)	—
Intercompany liabilities	—		296.5		47.6		(344.1		)	—
Total liabilities	1,036.3		1,867.6		319.1		(1,328.9		)	1,894.1
Total shareholders’ equity - controlling interest	620.7		238.2		80.0		(318.2		)	620.7
Noncontrolling interest	—		—		—		12.4			12.4
Total equity	620.7		238.2		80.0		(305.8		)	633.1
Total liabilities and equity	$	1,657.0	$	2,105.8	$	399.1	$	(1,634.7	)	$	2,527.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jul. 02, 2016	Jul. 02, 2016	Jun. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Percentage of annual net sales		75.00%
Interest Income, Other	$ 1.7	$ 2.2
Capital expenditures unpaid liabilities incurred		$ 1.9	$ 1.6

DISCONTINUED OPERATIONS ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Results of discontinued operations [Line Items]
Gain on contribution of SLS Business	$ 142.6	$ 0.0
TruGreen Holdings [Member]
Results of discontinued operations [Line Items]
Equity Method Investment, Ownership Percentage	30.00%
Gain on contribution of SLS Business	$ (142.6)
Deferred Tax Liabilities, Net	$ 56.2

DISCONTINUED OPERATIONS RESULTS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Sep. 30, 2015
Results of discontinued operations [Line Items]
Impairment, restructuring and other	$ (5.8)	$ 40.9	$ (51.7)	$ 54.0
Gain on contribution of SLS Business			(142.6)	0.0
Income from discontinued operations, net of tax	85.7	17.9	68.2	3.2
Scotts Lawnservice
Results of discontinued operations [Line Items]
Net sales	9.2	103.5	101.2	180.7
Operating costs	10.3	78.6	117.4	177.0
Impairment, restructuring and other	0.0	0.0	13.6	1.4
Other income, net	0.0	(1.4)	(1.5)	(2.6)
Gain on contribution of SLS Business	(142.6)	0.0	(142.6)	0.0
Income from discontinued operations before income taxes	141.5	26.3	114.3	4.9
Income tax expense from discontinued operations	55.8	8.4	46.1	1.7
Income from discontinued operations, net of tax	85.7	17.9	68.2	3.2
Accounts receivable, net	0.0	29.8	0.0	29.8	$ 33.6
Inventories	0.0	16.0	0.0	16.0	11.8
Prepaid and other assets	0.0	9.3	0.0	9.3	8.3
Property, plant and equipment, net	0.0	10.0	0.0	10.0	9.6
Goodwill and intangible assets, net	0.0	158.1	0.0	158.1	157.0
Assets held for sale	0.0	223.2	0.0	223.2	220.3
Current portion of debt	0.0	2.4	0.0	2.4	2.2
Accounts payable	0.0	7.1	0.0	7.1	4.8
Other current liabilities	0.0	48.6	0.0	48.6	29.2
Long-term debt	0.0	3.5	0.0	3.5	3.5
Other liabilities	0.0	1.8	0.0	1.8	2.0
Liabilities held for sale	$ 0.0	$ 63.4	0.0	63.4	$ 41.7
Cash Provided by Operating Activities, Discontinued Operations			38.9	30.1
Cash Used in Investing Activities, Discontinued Operations			$ 1.4	$ 23.4

ACQUISITIONS AND INVESTMENTS ACQUISITION AND INVESTMENTS (Details) - USD ($) $ in Millions			3 Months Ended			9 Months Ended		12 Months Ended
	May 26, 2016	Mar. 30, 2015	Jul. 02, 2016	Apr. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Sep. 30, 2015
ACQUISITIONS
Net sales			$ 994.1		$ 1,111.3	$ 2,433.8	$ 2,352.6
General Hydroponics, Inc.
ACQUISITIONS
Aggregate purchase price		$ 120.0
Deferred Purchase Price Obligation		1.0
Payment Of Deferred Purchase Price Obligation				$ 0.5
Bio-Organic Solutions, Inc.
ACQUISITIONS
Aggregate purchase price		15.0
Contingent consideration for acquired business		5.0
General Hydroponics, Inc. and Bio-Organic Solutions, Inc.
ACQUISITIONS
Inventory and accounts receivable acquired		14.2
Fixed assets acquired		5.7
Finite-lived intangible assets acquired		65.0
Goodwill, acquired		$ 53.9
Net sales			$ 20.0			$ 48.2
Growing Media Acquisition
ACQUISITIONS
Aggregate purchase price								$ 40.2
Inventory and accounts receivable acquired								9.9
Fixed assets acquired								11.4
Finite-lived intangible assets acquired								10.1
Goodwill, acquired								$ 10.6
Gavita Holdings B.V.
ACQUISITIONS
Economic Interest Acquired	75.00%
Economic Interest Retained By Previous Owner	25.00%
Aggregate purchase price	$ 136.2
Contingent consideration for acquired business	2.5
Inventory and accounts receivable acquired	35.0
Fixed assets acquired	1.5
Accounts payable and other current liabilities acquired	13.6
Short term debt acquired	5.5
Finite-lived intangible assets acquired	97.6
Goodwill, acquired	$ 60.2
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			5.00%			5.00%
Net sales						$ 7.0
Loans payable, noncurrent			$ (37.7)			(37.7)
Growing Media Acquisition, Canada
ACQUISITIONS
Aggregate purchase price			34.4
Contingent consideration for acquired business			10.8			10.8
Inventory and accounts receivable acquired			4.2			4.2
Fixed assets acquired			18.8			18.8
Finite-lived intangible assets acquired			11.5
Goodwill, acquired			0.9
Net sales						3.2
Total Non-Cash Contingent Consideration
ACQUISITIONS
Contingent consideration for acquired business			13.3			13.3
Bonnie Plants, Inc.
ACQUISITIONS
Loans receivable, net			$ 72.0			$ 72.0
Debt Instrument, Interest Rate, Stated Percentage			6.95%			6.95%
Commission Income Expense Net						$ 3.1
Reimbursement Revenue			$ 0.4			$ 0.6
Minimum \| General Hydroponics, Inc. and Bio-Organic Solutions, Inc.
ACQUISITIONS
Finite-lived intangible asset, useful life						5 years
Minimum \| Growing Media Acquisition
ACQUISITIONS
Finite-lived intangible asset, useful life						7 years
Minimum \| Gavita Holdings B.V.
ACQUISITIONS
Finite-lived intangible asset, useful life						5 years
Minimum \| Growing Media Acquisition, Canada
ACQUISITIONS
Finite-lived intangible asset, useful life						5 years
Maximum \| General Hydroponics, Inc. and Bio-Organic Solutions, Inc.
ACQUISITIONS
Finite-lived intangible asset, useful life						26 years
Maximum \| Growing Media Acquisition
ACQUISITIONS
Finite-lived intangible asset, useful life						20 years
Maximum \| Gavita Holdings B.V.
ACQUISITIONS
Finite-lived intangible asset, useful life						25 years
Maximum \| Growing Media Acquisition, Canada
ACQUISITIONS
Finite-lived intangible asset, useful life						25 years

INVESTMENT IN UNCONSOLIDATED AFFILIATE INVESTMENT IN UNCONSOLIDATED AFFILIATE (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Apr. 13, 2016
Schedule of Equity Method Investments [Line Items]
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital			$ 0.0
Equity in loss of unconsolidated affiliates	$ (3.5)	$ 0.0	(3.5)	$ 0.0
Restructuring Charges	$ (5.4)	$ 44.3	$ (46.2)	$ 57.6
TruGreen Holdings [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Quoted Market Value					$ 294.0
Equity Method Investment, Ownership Percentage	30.00%		30.00%
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital			$ 196.2
Equity Method Investment Loan Receivable From Partner	$ 18.0		18.0
Other Cost of Services			5.5
Equity Method Investment Accounts Receivable From Partner	30.0		30.0
Restructuring Charges			17.0
Business Combination, Acquisition Related Costs			10.8
Severance Costs			0.6
Increase (Decrease) in Deferred Revenue and Customer Advances and Deposits			5.6
Equity Method Investment, Summarized Financial Information, Equity Excluding Noncontrolling Interests	$ 2.3		$ 2.3

IMPAIRMENT, RESTRUCTURING AND OTHER - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring and other from continuing operations	$ (5.4)	$ 44.3	$ (46.2)	$ 57.6
Restructuring and other from discontinued operations	0.0	0.0	13.6	1.4
Total impairment, restructuring and other	$ (5.4)	$ 44.3	$ (32.6)	$ 59.0

IMPAIRMENT, RESTRUCTURING AND OTHER - Summary of Activities Related to Liabilities Associated with Restructuring and Other (Detail) - USD ($) $ in Millions	3 Months Ended				9 Months Ended		13 Months Ended
	Jul. 02, 2016	Apr. 02, 2016	Sep. 30, 2015	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016
Restructuring Cost and Reserve [Line Items]
Amounts reserved for restructuring and other charges at September 30, 2015					$ 28.1
Restructuring And Other Related Charges					9.6
Restructuring and other from discontinued operations	$ 0.0			$ 0.0	13.6	$ 1.4
Payments and other					(32.8)
Amounts reserved for restructuring and other charges at July 2, 2016	18.5		$ 28.1		18.5		$ 18.5
Restructuring reserve, long term	1.9				1.9		1.9
Restructuring and related cost, accelerated equity compensation				0.0		4.3
Restructuring Charges	(5.4)			44.3	(46.2)	57.6
Project Focus
Restructuring Cost and Reserve [Line Items]
Restructuring And Other Related Charges	(0.3)				2.3
Project Focus \| Scotts Lawnservice
Restructuring Cost and Reserve [Line Items]
Restructuring And Other Related Charges	0.0				4.4
Litigation Settlement, Expense	0.0				9.0
Bonus S
Restructuring Cost and Reserve [Line Items]
Restructuring And Other Related Charges	0.5				6.9		74.3
Insurance Reimbursements	$ 5.9				$ 40.9
Total Insurance Reimbursements							$ 60.8
Insurance Recoveries		$ 50.0	$ 4.9
Restructuring Charges				37.7
Two Thousand Fourteen Plan
Restructuring Cost and Reserve [Line Items]
Restructuring And Other Related Charges				$ 6.6		$ 19.9

INVENTORIES FOR CONTINUING OPERATIONS, NET OF RESERVES FOR EXCESS AND OBSOLETE INVENTORIES (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 299.9	$ 218.9	$ 247.4
Work-in-process	46.6	48.3	39.3
Raw materials	123.4	128.6	113.1
Total inventories	$ 469.9	$ 395.8	$ 399.8

INVENTORIES - Additional Information (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Inventory Disclosure [Abstract]
Adjustments to reflect inventories at net realizable values	$ 15.3	$ 17.8	$ 20.9

MARKETING AGREEMENT - Additional Information (Detail) $ in Millions	9 Months Ended
	Jul. 02, 2016 USD ($)
Monsanto Marketing Agreement
Marketing Agreement [Line Items]
Annual contribution payment	$ 20.0
Initial consideration for marketing rights	$ 32.0
Useful life of Marketing Agreement	20 years
Unamortized Amount of Deferred Costs Related to Long-term Contracts	$ 1.8
Remaining amortization period of Marketing Agreement	3 years
Aggregate purchase price	$ 300.0
Brand Extension Agreement [Member]
Marketing Agreement [Line Items]
Initial Term	20 years
Renewal Term	20 years
Indefinite-lived Intangible Assets Acquired	$ 111.7
Commercialization and Technology Agreement [Member]
Marketing Agreement [Line Items]
Initial Term	30 years
Agency Agreement [Member]
Marketing Agreement [Line Items]
Indefinite-lived Intangible Assets Acquired	$ 188.3

MARKETING AGREEMENT - Net Commission Earned Under Marketing Agreement (Detail) - Monsanto Marketing Agreement - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Marketing Agreement [Line Items]
Gross commission	$ 37.4	$ 42.2	$ 92.3	$ 74.8
Contribution expenses	(5.0)	(5.0)	(15.0)	(15.0)
Amortization of marketing fee	(0.2)	(0.2)	(0.6)	(0.6)
Net commission expense	32.2	37.0	76.7	59.2
Reimbursements associated with Marketing Agreement	18.4	16.2	55.2	51.7
Total net sales associated with Marketing Agreement	$ 50.6	$ 53.2	$ 131.9	$ 110.9

DEBT - Components of Long-Term Debt (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Debt Instrument [Line Items]
Long-term Debt	$ 1,512.8	$ 1,157.6	$ 1,048.9
Less current portions	382.5	132.6	314.0
Total long term debt	1,130.3	1,025.0	734.9
Credit facility - Revolving loans \| Revolving Credit Facility
Debt Instrument [Line Items]
Long-term Debt	404.9	816.3	525.6
Credit facility - Revolving loans \| Secured Term Loan
Debt Instrument [Line Items]
Long-term Debt	292.5	0.0	0.0
Senior Notes - 6.625%
Debt Instrument [Line Items]
Long-term Debt	0.0	200.0	200.0
Senior Notes 6.000 Percent Due 2023
Debt Instrument [Line Items]
Long-term Debt	400.0	0.0	0.0
Master Accounts Receivable Purchase Agreement
Debt Instrument [Line Items]
Long-term Debt	348.0	122.3	301.1
Other
Debt Instrument [Line Items]
Long-term Debt	$ 67.4	$ 19.0	$ 22.2

DEBT - Additional Information (Detail) $ in Millions		9 Months Ended
DEBT - Additional Information (Detail) $ in Millions	Oct. 13, 2015 USD ($)	Jul. 02, 2016 USD ($)	Apr. 02, 2016	Dec. 15, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 27, 2015 USD ($)	Dec. 16, 2010
Debt Disclosure [Line Items]
Long-term Debt		$ 1,512.8			$ 1,157.6	$ 1,048.9
Debt, Weighted Average Interest Rate		4.30%				4.20%
Senior secured credit facilities, maximum borrowing capacity		$ 1,900.0
Line of Credit Facility, Expiration Date		Oct. 29, 2020
Senior secured credit facilities, available borrowing capacity		$ 1,147.0
Aggregate face amount of letters of credit outstanding		$ 26.8
Leverage ratio		2.96
Interest coverage ratio			8.22
Debt Instrument, Restrictive Covenants		The new credit agreement allows the Company to make unlimited restricted payments (as defined in the new credit agreement), including increased or one-time dividend payments and Common Share repurchases, as long as the leverage ratio resulting from the making of such restricted payments is 4.00 or less.
Accounts receivable pledged		$ 435.1			152.9	$ 376.4
Minimum
Debt Disclosure [Line Items]
Interest coverage ratio		3.00
Maximum
Debt Disclosure [Line Items]
Leverage ratio		4.50
Senior Notes - 6.625%
Debt Disclosure [Line Items]
Long-term Debt		$ 0.0			$ 200.0	$ 200.0
Debt Instrument, Repurchased Face Amount				$ 200.0
6.625% senior notes redemption price				213.2
Accrued and unpaid interest		6.6
Call premium		$ 6.6
Unamortized bond issuance costs				$ 2.2
Debt Instrument, Interest Rate, Stated Percentage		6.625%			6.625%	6.625%	6.625%
Letter of Credit
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity		$ 100.0
Master Accounts Receivable Purchase Agreement
Debt Disclosure [Line Items]
Long-term Debt		348.0			$ 122.3	$ 301.1
Master Accounts Receivable Purchase Agreement, remaining borrowing capacity		26.7
Senior Notes 6.000 Percent Due 2023
Debt Disclosure [Line Items]
Long-term Debt		400.0			0.0	$ 0.0
Debt Instrument, Maturity Date	Oct. 15, 2023
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Proceeds from Issuance of Unsecured Debt	$ 400.0
Long-term Debt, Fair Value		424.0
Master Accounts Receivable Purchase Agreement
Debt Disclosure [Line Items]
Aggregate Accounts Receivable, Maximum Amount Allowable Under MARP Agreement		400.0
Beginning Fiscal Year 2016
Debt Disclosure [Line Items]
Maximum Restrictive Payments		175.0
Beginning Fiscal Year 2018
Debt Disclosure [Line Items]
Maximum Restrictive Payments		$ 200.0
Revolving Credit Facility
Debt Disclosure [Line Items]
Debt, Maturity Period		5 years
Debt, Weighted Average Interest Rate		3.90%				4.10%
Senior secured credit facilities, maximum borrowing capacity		$ 1,600.0
Debt, Additional Maximum Borrowing Capacity With Restrictions		500.0
Third Amended and Restated Senior Secured Credit Agreement [Member]
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity		1,700.0
Secured Term Loan
Debt Disclosure [Line Items]
Senior secured credit facilities, maximum borrowing capacity		300.0
Interest Rate Swap \| Derivatives designated as hedging instruments
Debt Disclosure [Line Items]
Derivative, Notional Amount		$ 650.0			$ 1,300.0	$ 1,300.0

DEBT - Notional Amount, Effective Date, Expiration Date and Rate of Interest Rate Swap Agreements (Details) - Interest Rate Swap - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Group 1
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 2
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 3
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 4
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 5
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	$ 650.0	$ 1,300.0	$ 1,300.0

RETIREMENT AND RETIREE MEDICAL PLANS NET PERIODIC BENEFIT COST (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
U.S. Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0.0	$ 0.0	$ 0.0	$ 0.0
Interest cost	1.1	1.0	3.3	3.0
Expected return on plan assets	(1.2)	(1.3)	(3.7)	(4.0)
Net amortization	0.4	0.8	1.3	2.5
Net periodic benefit cost	0.3	0.5	0.9	1.5
International Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.3	0.3	0.9	1.0
Interest cost	1.7	1.9	5.1	5.7
Expected return on plan assets	(2.0)	(2.3)	(6.0)	(7.0)
Net amortization	0.4	0.5	1.2	1.4
Net periodic benefit cost	0.4	0.4	1.2	1.1
U.S. Medical
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.1	0.1	0.3	0.3
Interest cost	0.3	0.3	0.8	1.0
Expected return on plan assets	0.0	0.0	0.0	0.0
Net amortization	(0.3)	0.0	(0.8)	0.0
Net periodic benefit cost	$ 0.1	$ 0.4	$ 0.3	$ 1.3

SHAREHOLDERS' EQUITY SHARE REPURCHASE PROGRAM (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended			9 Months Ended		20 Months Ended
	Sep. 30, 2016	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Aug. 03, 2016	Nov. 01, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, authorized amount								$ 500.0
Stock Repurchased During Period, Shares		0.5		1.2		1.4
Stock Repurchased During Period, Value		$ 38.4		$ 81.2		$ 96.0
Dividends declared per common share (USD per share)		$ 0.470	$ 0.450	$ 1.410	$ 1.350
Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, authorized amount							$ 1,000.0
Stock repurchase program, increase in authorized amount							$ 500.0
Dividends declared per common share (USD per share)	$ 0.50

SHAREHOLDERS' EQUITY SHAREHOLDERS' EQUITY ROLLFORWARD (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Sep. 30, 2015	Sep. 30, 2014
Net income (loss)	$ 213.1	$ 133.4	$ 341.9	$ 183.4
Net loss attributable to noncontrolling interest	(0.4)	(0.4)	(0.2)	(0.1)
Net income	212.7	133.0	341.7	183.3
Other comprehensive loss	(10.9)	6.1	(10.7)	(5.3)
Treasury share issuances			15.8	30.5
Investment in noncontrolling interest			7.1
Total shareholders' equity - controlling interest	812.9	680.0	812.9	680.0	$ 620.7
Noncontrolling interest	19.3	13.4	19.3	13.4	12.4
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	832.2	693.4	832.2	693.4	633.1	$ 567.2
Share-based compensation			13.9	15.7
Dividends declared			(87.5)	(83.2)
Treasury share purchases			(81.2)	(14.8)
Common Shares and Capital in Excess of Stated Value
Treasury share issuances			(13.2)	(7.1)
Total shareholders' equity - controlling interest	401.1	403.9	401.1	403.9	400.4	395.3
Share-based compensation			13.9	15.7
Retained Earnings
Net income (loss)			341.9	183.4
Total shareholders' equity - controlling interest	938.6	737.1	938.6	737.1	684.2	636.9
Dividends declared			(87.5)	(83.2)
Treasury Shares
Treasury share issuances			29.0	37.6
Total shareholders' equity - controlling interest	(409.3)	(369.5)	(409.3)	(369.5)	(357.1)	(392.3)
Treasury share purchases			(81.2)	(14.8)
Accumulated Other Comprehensive Loss
Other comprehensive loss			(10.7)	(5.3)
Total shareholders' equity - controlling interest	(117.5)	(91.5)	(117.5)	(91.5)	(106.8)	(86.2)
Total Shareholders' Equity - Controlling Interest
Net income (loss)			341.9	183.4
Other comprehensive loss			(10.7)	(5.3)
Treasury share issuances			15.8	30.5
Total shareholders' equity - controlling interest	812.9	680.0	812.9	680.0	620.7	553.7
Share-based compensation			13.9	15.7
Dividends declared			(87.5)	(83.2)
Treasury share purchases			(81.2)	(14.8)
Non-controlling Interest
Net loss attributable to noncontrolling interest			(0.2)	(0.1)
Investment in noncontrolling interest			7.1
Noncontrolling interest	$ 19.3	$ 13.4	$ 19.3	$ 13.4	$ 12.4	$ 13.5

SHARE-BASED COMPENSATION AWARDS GRANTED (Details) - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	603,730	626,058
Aggregate fair value at grant (in millions)	$ 16.4	$ 16.9
Employees \| Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	444,890	440,690
Employees \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	74,422	78,463
Employees \| Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	56,315	78,352
Board of Directors \| Deferred stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards	28,103	28,553

SHAREHOLDERS' EQUITY COMPENSATION COSTS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based compensation	$ 2.4	$ 2.1	$ 13.7	$ 11.4
Tax benefit recognized	$ 0.9	$ 0.8	$ 5.2	$ 4.3

INCOME TAXES - Additional Information (Detail)	9 Months Ended
INCOME TAXES - Additional Information (Detail)	Jul. 02, 2016	Jun. 27, 2015
Income Taxes [Line Items]
Effective tax rate related to continuing operations	35.50%	35.00%
Minimum \| US Federal Tax Authority
Income Taxes [Line Items]
Tax years under examination	2011
Minimum \| U.S. state and local tax authorities
Income Taxes [Line Items]
Tax years under examination	2008
Maximum \| US Federal Tax Authority
Income Taxes [Line Items]
Tax years under examination	2012
Maximum \| U.S. state and local tax authorities
Income Taxes [Line Items]
Tax years under examination	2014
Scotts Celaflor GmbH \| Minimum \| Foreign Country
Income Taxes [Line Items]
Tax years under examination	2009
Scotts Celaflor GmbH \| Maximum \| Foreign Country
Income Taxes [Line Items]
Tax years under examination	2012

CONTINGENCIES - Additional Information (Detail) $ in Millions	Jul. 02, 2016 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Accrual for Environmental Loss Contingencies, Gross	$ 4.1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Not Designated as Hedging Instrument \| Currency forward contracts
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative, Notional Amount	$ 163.3	$ 52.3	$ 65.2
Derivative Assets (Liabilities), at Fair Value, Net	0.5	(0.7)	1.2
Derivatives designated as hedging instruments \| Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosure [Line Items]
Derivative, Notional Amount	650.0	$ 1,300.0	$ 1,300.0
Interest rate swap loss amount expected to be reclassified to earnings during the next 12 months	2.6
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

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Outstanding Commodity Contracts that Hedge Forecasted Purchases (Detail)	Jul. 02, 2016 tons gal	Sep. 30, 2015 tons gal	Jun. 27, 2015 tons gal
Urea (in tons)
Derivative [Line Items]
Outstanding commodity contracts \| tons	34,500	52,500	34,500
Diesel (in gallons)
Derivative [Line Items]
Outstanding commodity contracts	5,670,000	5,250,000	3,738,000
Heating Oil (in gallons)
Derivative [Line Items]
Outstanding commodity contracts	1,386,000	2,772,000	3,318,000

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Fair Values of Company's Derivative Instruments (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Derivatives, Fair Value [Line Items]
Total derivatives	$ (9.0)	$ (18.6)	$ (10.4)
Derivatives designated as hedging instruments
Derivatives, Fair Value [Line Items]
Total derivatives	(9.5)	(14.7)	(9.4)
Derivatives designated as hedging instruments \| Interest Rate Swap \| Other Asset [Member]
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	0.0	0.1
Derivatives designated as hedging instruments \| Interest Rate Swap \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(4.3)	(8.8)	(8.8)
Derivatives designated as hedging instruments \| Interest Rate Swap \| Other Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(4.4)	(4.6)	(0.7)
Derivatives designated as hedging instruments \| Commodity hedging instruments \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.8)	(1.3)	0.0
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Total derivatives	0.5	(3.9)	(1.0)
Not Designated as Hedging Instrument \| Currency forward contracts \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.8)	(0.7)	0.0
Not Designated as Hedging Instrument \| Currency forward contracts \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	1.2	0.0	1.2
Not Designated as Hedging Instrument \| Commodity hedging instruments \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.1)	(3.2)	(2.2)
Not Designated as Hedging Instrument \| Commodity hedging instruments \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	$ 0.2	$ 0.0	$ 0.0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Derivative Instruments on OCI and Condensed, Consolidated Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	$ (1.2)	$ 0.5	$ (2.8)	$ (4.4)
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.7)	(2.3)	(5.3)	(5.6)
Cash Flow Hedging \| Interest Rate Swap
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(1.0)	0.2	(1.9)	(4.3)
Cash Flow Hedging \| Interest Rate Swap \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(1.5)	(2.2)	(4.7)	(5.7)
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(0.2)	0.3	(0.9)	(0.1)
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(0.2)	(0.1)	(0.6)	0.1
Not Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	2.5	1.9	(2.9)	(1.6)
Not Designated as Hedging Instrument \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	1.8	0.9	(2.5)	(7.9)
Not Designated as Hedging Instrument \| Currency forward contracts \| Other income (expense), net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	$ 0.7	$ 1.0	$ (0.4)	$ 6.3

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring and Nonrecurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 14.6	$ 28.6	$ 14.3
Other	11.1	8.9	10.4
Total assets	27.1	37.5	26.0
Long-term Debt, Fair Value	(37.7)
Total liabilities	(48.1)	(18.6)	(11.7)
Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.1
Derivative liabilities	(8.7)	(13.4)	(9.5)
Currency forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1.2		1.2
Derivative liabilities	(0.8)	(0.7)
Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.2
Derivative liabilities	(0.9)	(4.5)	(2.2)
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	14.6	28.6	14.3
Other	11.1	8.9	10.4
Total assets	25.7	37.5	24.7
Long-term Debt, Fair Value	0.0
Total liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 1 [Member] \| Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.0
Derivative liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 1 [Member] \| 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
Derivative liabilities	0.0	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	1.4	0.0	1.3
Long-term Debt, Fair Value	0.0
Total liabilities	(10.4)	(18.6)	(11.7)
Fair Value, Inputs, Level 2 [Member] \| Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.1
Derivative liabilities	(8.7)	(13.4)	(9.5)
Fair Value, Inputs, Level 2 [Member] \| Currency forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1.2		1.2
Derivative liabilities	(0.8)	(0.7)
Fair Value, Inputs, Level 2 [Member] \| Commodity hedging instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	0.2
Derivative liabilities	(0.9)	(4.5)	(2.2)
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
Loans payable, noncurrent	37.7
Total liabilities	(37.7)	0.0	0.0
Fair Value, Inputs, Level 3 [Member] \| Interest Rate Swap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets			0.0
Derivative liabilities	0.0	0.0	0.0
Fair Value, Inputs, Level 3 [Member] \| 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
Derivative liabilities	$ 0.0	$ 0.0	$ 0.0

SEGMENT INFORMATION (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015	Sep. 30, 2015
Segment Reporting Information [Line Items]
Net sales	$ 994.1	$ 1,111.3	$ 2,433.8	$ 2,352.6
Income from continuing operations before income taxes	196.5	177.1	423.8	277.1
Costs related to refinancing	0.0	0.0	(8.8)	0.0
Interest expense	(16.9)	(14.3)	(52.3)	(39.0)
Consolidated	3,259.7	3,018.1	3,259.7	3,018.1	$ 2,527.2
Assets held for sale	0.0	223.2	0.0	223.2	220.3
Intangible asset amortization
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	(4.4)	(4.4)	(12.6)	(10.9)
Impairment, restructuring and other
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	(11.4)	(51.7)	29.1	(65.0)
Equity in income of unconsolidated affiliates before impairment, restructuring and other
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	13.5	0.0	13.5	0.0
U.S. Consumer
Segment Reporting Information [Line Items]
Net sales	756.7	871.2	1,909.6	1,861.6
Income from continuing operations before income taxes	205.8	237.9	487.6	429.9
Consolidated	2,121.1	1,979.6	2,121.1	1,979.6	1,622.5
Europe Consumer
Segment Reporting Information [Line Items]
Net sales	96.2	110.3	236.9	260.9
Income from continuing operations before income taxes	11.8	15.0	24.2	23.9
Consolidated	264.6	279.2	264.6	279.2	217.9
Other
Segment Reporting Information [Line Items]
Net sales	141.2	129.8	287.3	230.1
Income from continuing operations before income taxes	11.9	16.7	17.0	14.2
Consolidated	570.9	401.9	570.9	401.9	324.1
Segment total
Segment Reporting Information [Line Items]
Net sales	994.1	1,111.3	2,433.8	2,352.6
Income from continuing operations before income taxes	229.5	269.6	528.8	468.0
Corporate
Segment Reporting Information [Line Items]
Income from continuing operations before income taxes	(13.8)	(22.1)	(73.9)	(76.0)
Consolidated	$ 303.1	$ 134.2	$ 303.1	$ 134.2	$ 142.4

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Additional information (Details) - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Disclosure of Dividends Paid
Return of investments from affiliates	$ 0.0
Dividends received by parent from subsidiary guarantors	194.1	$ 0.0
Parent
Disclosure of Dividends Paid
Return of investments from affiliates	758.4
Dividends received by parent from subsidiary guarantors	$ 0.0	$ 226.6

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Statement of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 994.1	$ 1,111.3	$ 2,433.8	$ 2,352.6
Cost of sales	636.3	722.1	1,532.6	1,531.8
Cost of sales—impairment, restructuring and other	0.4	3.4	5.5	3.6
Gross profit	357.4	385.8	895.7	817.2
Operating expenses:
Selling, general and administrative	151.9	155.3	466.1	449.5
Impairment, restructuring and other	(5.8)	40.9	(51.7)	54.0
Other (income) loss, net	(5.6)	(1.8)	(7.1)	(2.4)
Income (loss) from operations	216.9	191.4	488.4	316.1
Equity (income) loss in subsidiaries	0.0	0.0	0.0	0.0
Other non-operating (income) loss	0.0	0.0	0.0
Equity in (income) loss of unconsolidated affiliates	3.5	0.0	3.5	0.0
Costs related to refinancing	0.0	0.0	8.8	0.0
Interest expense	16.9	14.3	52.3	39.0
Income (loss) from continuing operations before income taxes	196.5	177.1	423.8	277.1
Income tax expense (benefit) from continuing operations	69.5	62.0	150.3	97.0
Income (loss) from continuing operations	127.0	115.1	273.5	180.1
Income (loss) from discontinued operations, net of tax	85.7	17.9	68.2	3.2
Net income	212.7	133.0	341.7	183.3
Net loss (income) attributable to noncontrolling interest	0.4	0.4	0.2	0.1
Net income (loss) attributable to controlling interest	213.1	133.4	341.9	183.4
Eliminations/Consolidations
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0	0.0
Cost of sales	0.0	0.0	0.0
Cost of sales—impairment, restructuring and other	0.0	0.0	0.0
Gross profit	0.0	0.0	0.0	0.0
Operating expenses:
Selling, general and administrative	0.4	0.4	1.1	1.3
Impairment, restructuring and other	0.0	0.0	0.0
Other (income) loss, net	0.0	0.0	0.0
Income (loss) from operations	(0.4)	(0.4)	(1.1)	(1.3)
Equity (income) loss in subsidiaries	225.5	143.9	379.8	206.2
Other non-operating (income) loss	11.8	14.2	37.2	39.4
Equity in (income) loss of unconsolidated affiliates	0.0		0.0
Costs related to refinancing			0.0
Interest expense	(11.8)	(14.2)	(37.2)	(39.4)
Income (loss) from continuing operations before income taxes	(225.9)	(144.3)	(380.9)	(207.5)
Income tax expense (benefit) from continuing operations	0.0	0.0	0.0
Income (loss) from continuing operations	(225.9)	(144.3)	(380.9)	(207.5)
Income (loss) from discontinued operations, net of tax	0.0	0.0	0.0	0.0
Net income	(225.9)	(144.3)	(380.9)	(207.5)
Net loss (income) attributable to noncontrolling interest	0.4	0.4	0.2	0.1
Net income (loss) attributable to controlling interest	(225.5)	(143.9)	(380.7)	(207.4)
Parent
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0	0.0
Cost of sales	0.0	0.0	0.0
Cost of sales—impairment, restructuring and other	0.0	0.0	0.0
Gross profit	0.0	0.0	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0	0.0	0.0
Impairment, restructuring and other	0.0	0.0	0.0
Other (income) loss, net	(0.2)	0.0	(0.2)
Income (loss) from operations	0.2	0.0	0.2	0.0
Equity (income) loss in subsidiaries	(219.6)	(138.2)	(368.4)	(197.9)
Other non-operating (income) loss	(6.1)	(8.5)	(19.4)	(22.5)
Equity in (income) loss of unconsolidated affiliates	0.0		0.0
Costs related to refinancing			8.8
Interest expense	15.7	15.3	49.9	42.8
Income (loss) from continuing operations before income taxes	210.2	131.4	329.3	177.6
Income tax expense (benefit) from continuing operations	(3.2)	(2.4)	(13.9)	(7.1)
Income (loss) from continuing operations	213.4	133.8	343.2	184.7
Income (loss) from discontinued operations, net of tax	0.0	0.0	0.0	0.0
Net income	213.4	133.8	343.2	184.7
Net loss (income) attributable to noncontrolling interest	0.0	0.0	0.0	0.0
Net income (loss) attributable to controlling interest	213.4	133.8	343.2	184.7
Guarantor Subsidiaries
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	786.2	894.5	1,985.5	1,894.6
Cost of sales	485.8	568.9	1,215.7	1,206.8
Cost of sales—impairment, restructuring and other	0.4	0.3	5.5	0.3
Gross profit	300.0	325.3	764.3	687.5
Operating expenses:
Selling, general and administrative	108.5	109.4	355.9	335.9
Impairment, restructuring and other	(5.8)	37.7	(52.1)	47.6
Other (income) loss, net	(5.8)	(1.1)	(7.0)	(2.1)
Income (loss) from operations	203.1	179.3	467.5	306.1
Equity (income) loss in subsidiaries	(5.9)	(5.7)	(11.4)	(8.3)
Other non-operating (income) loss	0.0	0.0	0.0
Equity in (income) loss of unconsolidated affiliates	3.5		3.5
Costs related to refinancing			0.0
Interest expense	11.8	12.4	36.4	34.1
Income (loss) from continuing operations before income taxes	193.7	172.6	439.0	280.3
Income tax expense (benefit) from continuing operations	66.2	58.4	151.2	94.7
Income (loss) from continuing operations	127.5	114.2	287.8	185.6
Income (loss) from discontinued operations, net of tax	85.7	17.9	68.2	3.2
Net income	213.2	132.1	356.0	188.8
Net loss (income) attributable to noncontrolling interest	0.0	0.0	0.0	0.0
Net income (loss) attributable to controlling interest	213.2	132.1	356.0	188.8
Non-Guarantor Subsidiaries
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	207.9	216.8	448.3	458.0
Cost of sales	150.5	153.2	316.9	325.0
Cost of sales—impairment, restructuring and other	0.0	3.1	0.0	3.3
Gross profit	57.4	60.5	131.4	129.7
Operating expenses:
Selling, general and administrative	43.0	45.5	109.1	112.3
Impairment, restructuring and other	0.0	3.2	0.4	6.4
Other (income) loss, net	0.4	(0.7)	0.1	(0.3)
Income (loss) from operations	14.0	12.5	21.8	11.3
Equity (income) loss in subsidiaries	0.0	0.0	0.0	0.0
Other non-operating (income) loss	(5.7)	(5.7)	(17.8)	(16.9)
Equity in (income) loss of unconsolidated affiliates	0.0		0.0
Costs related to refinancing			0.0
Interest expense	1.2	0.8	3.2	1.5
Income (loss) from continuing operations before income taxes	18.5	17.4	36.4	26.7
Income tax expense (benefit) from continuing operations	6.5	6.0	13.0	9.4
Income (loss) from continuing operations	12.0	11.4	23.4	17.3
Income (loss) from discontinued operations, net of tax	0.0	0.0	0.0	0.0
Net income	12.0	11.4	23.4	17.3
Net loss (income) attributable to noncontrolling interest	0.0	0.0	0.0	0.0
Net income (loss) attributable to controlling interest	$ 12.0	$ 11.4	$ 23.4	$ 17.3

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Statement of Comprenhensive Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015	Jul. 02, 2016	Jun. 27, 2015
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income	$ 212.7	$ 133.0	$ 341.7	$ 183.3
Net foreign currency translation adjustment	(12.3)	2.5	(14.8)	(8.8)
Net change in derivatives	0.5	2.8	2.5	1.2
Net change in pension and other post retirement benefits	0.9	0.8	1.6	2.3
Total other comprehensive income (loss)	(10.9)
Total other comprehensive income (loss)	(10.9)	6.1	(10.7)	(5.3)
Comprehensive income	201.8	139.1	331.0	178.0
Eliminations/Consolidations
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income	(225.9)	(144.3)	(380.9)	(207.5)
Net foreign currency translation adjustment	12.3	(2.5)	14.8	8.8
Net change in derivatives	(0.1)	(0.4)	0.2	0.2
Net change in pension and other post retirement benefits	(0.9)	(0.8)	(1.6)	(2.3)
Total other comprehensive income (loss)	11.3
Total other comprehensive income (loss)		(3.7)	13.4	6.7
Comprehensive income	(214.6)	(148.0)	(367.5)	(200.8)
Parent
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income	213.4	133.8	343.2	184.7
Net foreign currency translation adjustment	(12.3)	2.5	(14.8)	(8.8)
Net change in derivatives	0.5	2.8	2.5	1.2
Net change in pension and other post retirement benefits	0.9	0.8	1.6	2.3
Total other comprehensive income (loss)	(10.9)
Total other comprehensive income (loss)		6.1	(10.7)	(5.3)
Comprehensive income	202.5	139.9	332.5	179.4
Guarantor Subsidiaries
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income	213.2	132.1	356.0	188.8
Net foreign currency translation adjustment	0.0	0.0	0.0	0.0
Net change in derivatives	0.1	0.4	(0.2)	(0.2)
Net change in pension and other post retirement benefits	0.4	0.5	0.8	1.5
Total other comprehensive income (loss)	0.5
Total other comprehensive income (loss)		0.9	0.6	1.3
Comprehensive income	213.7	133.0	356.6	190.1
Non-Guarantor Subsidiaries
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income	12.0	11.4	23.4	17.3
Net foreign currency translation adjustment	(12.3)	2.5	(14.8)	(8.8)
Net change in derivatives	0.0	0.0	0.0	0.0
Net change in pension and other post retirement benefits	0.5	0.3	0.8	0.8
Total other comprehensive income (loss)	(11.8)
Total other comprehensive income (loss)		2.8	(14.0)	(8.0)
Comprehensive income	$ 0.2	$ 14.2	$ 9.4	$ 9.3

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2016	Jun. 27, 2015
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$ (28.9)	$ 24.2
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	2.4	5.3
Investments in property, plant and equipment	(35.7)	(41.2)
Investments in loans receivable	(90.0)	0.0
Net distributions from unconsolidated affiliates	194.1	0.0
Cash contributed to Joint Venture	(24.2)	0.0
Investments in acquired businesses, net of cash acquired	(161.4)	(179.1)
Return of investments from affiliates	0.0
Investing cash flows from (to) affiliates	0.0	0.0
Net cash used in investing activities	(114.8)	(215.0)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,882.6	1,440.7
Repayments under revolving and bank lines of credit and term loans	(1,762.9)	(1,175.9)
Proceeds from issuance of 6.000% Senior Notes	400.0	0.0
Repayment of 6.625% Senior Notes	200.0	0.0
Financing and issuance fees	(11.2)	0.0
Dividends paid	(86.4)	(82.4)
Purchase of common shares	(81.2)	(14.8)
Payments of seller notes	(2.3)	(0.8)
Excess tax benefits from share-based payment arrangements	4.3	2.9
Cash received from the exercise of stock options	9.9	16.5
Financing cash flows from (to) affiliates	0.0
Net cash provided by (used in) financing activities	152.8	186.2
Effect of exchange rate changes on cash	(3.3)	(4.8)
Net increase (decrease) in cash and cash equivalents	5.8	(9.4)
Cash and cash equivalents, beginning of period	71.4	89.3
Cash and cash equivalents, end of period	77.2	79.9
Eliminations/Consolidations
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	29.1	(239.3)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Investments in property, plant and equipment	0.0	0.0
Investments in loans receivable	0.0
Net distributions from unconsolidated affiliates	0.0
Cash contributed to Joint Venture	0.0
Investments in acquired businesses, net of cash acquired	0.0	0.0
Return of investments from affiliates	(758.4)
Investing cash flows from (to) affiliates	789.5	128.8
Net cash used in investing activities	31.1	128.8
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	0.0	0.0
Repayments under revolving and bank lines of credit and term loans	0.0	0.0
Proceeds from issuance of 6.000% Senior Notes	0.0
Repayment of 6.625% Senior Notes	0.0
Financing and issuance fees	0.0
Dividends paid	758.4	239.3
Purchase of common shares	0.0	0.0
Payments of seller notes	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
Financing cash flows from (to) affiliates	(818.6)	(128.8)
Net cash provided by (used in) financing activities	(60.2)	110.5
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
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(33.4)	206.6
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0	0.0
Investments in property, plant and equipment	0.0	0.0
Investments in loans receivable	0.0
Net distributions from unconsolidated affiliates	0.0	226.6
Cash contributed to Joint Venture	0.0
Investments in acquired businesses, net of cash acquired	0.0	0.0
Return of investments from affiliates	758.4
Investing cash flows from (to) affiliates	(760.4)	(128.8)
Net cash used in investing activities	(2.0)	(128.8)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	0.0	0.0
Repayments under revolving and bank lines of credit and term loans	0.0	0.0
Proceeds from issuance of 6.000% Senior Notes	400.0
Repayment of 6.625% Senior Notes	200.0
Financing and issuance fees	(11.2)
Dividends paid	(86.4)	(82.4)
Purchase of common shares	(81.2)	(14.8)
Payments of seller notes	0.0	0.0
Excess tax benefits from share-based payment arrangements	4.3	2.9
Cash received from the exercise of stock options	9.9	16.5
Financing cash flows from (to) affiliates	0.0	0.0
Net cash provided by (used in) financing activities	35.4	(77.8)
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
Guarantor Subsidiaries
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	18.6	68.0
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	2.4	5.3
Investments in property, plant and equipment	(29.4)	(37.7)
Investments in loans receivable	(90.0)
Net distributions from unconsolidated affiliates	194.1	12.7
Cash contributed to Joint Venture	(24.2)
Investments in acquired businesses, net of cash acquired	0.0	(169.6)
Return of investments from affiliates	0.0
Investing cash flows from (to) affiliates	(29.1)	0.0
Net cash used in investing activities	23.8	(202.0)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	1,669.3	1,176.1
Repayments under revolving and bank lines of credit and term loans	(1,652.6)	(1,051.8)
Proceeds from issuance of 6.000% Senior Notes	0.0
Repayment of 6.625% Senior Notes	0.0
Financing and issuance fees	0.0
Dividends paid	(747.4)	(226.6)
Purchase of common shares	0.0	0.0
Payments of seller notes	(1.8)	(0.8)
Excess tax benefits from share-based payment arrangements	0.0
Cash received from the exercise of stock options	0.0	0.0
Financing cash flows from (to) affiliates	689.0	221.4
Net cash provided by (used in) financing activities	(43.5)	118.3
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	(1.1)	(15.7)
Cash and cash equivalents, beginning of period	8.2	23.1
Cash and cash equivalents, end of period	7.1	7.4
Non-Guarantor Subsidiaries
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(43.2)	(11.1)
INVESTING ACTIVITIES
Proceeds from sale of long-lived assets	0.0
Investments in property, plant and equipment	(6.3)	(3.5)
Investments in loans receivable	0.0
Net distributions from unconsolidated affiliates	0.0
Cash contributed to Joint Venture	0.0
Investments in acquired businesses, net of cash acquired	(161.4)	(9.5)
Return of investments from affiliates	0.0
Investing cash flows from (to) affiliates	0.0	0.0
Net cash used in investing activities	(167.7)	(13.0)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	213.3	264.6
Repayments under revolving and bank lines of credit and term loans	(110.3)	(124.1)
Proceeds from issuance of 6.000% Senior Notes	0.0
Repayment of 6.625% Senior Notes	0.0
Financing and issuance fees	0.0
Dividends paid	(11.0)	(12.7)
Purchase of common shares	0.0	0.0
Payments of seller notes	(0.5)	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
Financing cash flows from (to) affiliates	129.6	(92.6)
Net cash provided by (used in) financing activities	221.1	35.2
Effect of exchange rate changes on cash	(3.3)	(4.8)
Net increase (decrease) in cash and cash equivalents	6.9	6.3
Cash and cash equivalents, beginning of period	63.2	66.2
Cash and cash equivalents, end of period	$ 70.1	$ 72.5

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Jul. 02, 2016	Sep. 30, 2015	Jun. 27, 2015	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 77.2	$ 71.4	$ 79.9	$ 89.3
Accounts receivable, net	359.7	157.7	406.7
Accounts receivable pledged	435.1	152.9	376.4
Inventories	469.9	395.8	399.8
Assets held for sale	0.0	220.3	223.2
Prepaid and other current assets	139.2	121.1	125.9
Total current assets	1,481.1	1,119.2	1,611.9
Investment in unconsolidated affiliate	94.4	0.0	0.0
Property, plant and equipment, net	449.6	444.1	437.9
Goodwill	346.0	283.8	282.1
Intangible assets, net	750.6	655.1	661.6
Other assets	138.0	25.0	24.6
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	3,259.7	2,527.2	3,018.1
Current liabilities:
Current portion of debt	382.5	132.6	314.0
Accounts payable	249.5	193.1	308.6
Agency Agreement Obligation	0.0	0.0	300.0
Liabilities held for sale	0.0	41.7	63.4
Other current liabilities	359.2	251.2	362.2
Total current liabilities	991.2	618.6	1,348.2
Long-term debt	1,130.3	1,025.0	734.9
Other liabilities	306.0	250.5	241.6
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	2,427.5	1,894.1	2,324.7
Total shareholders' equity - controlling interest	812.9	620.7	680.0
Noncontrolling interest	19.3	12.4	13.4
Total equity	832.2	633.1	693.4	567.2
Total liabilities and equity	3,259.7	2,527.2	3,018.1
Eliminations/Consolidations
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	0.0
Inventories	0.0	0.0	0.0
Assets held for sale		0.0	0.0
Prepaid and other current assets	0.0	0.0	0.0
Total current assets	0.0	0.0	0.0
Investment in unconsolidated affiliate	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	11.6	11.6	11.6
Intangible assets, net	10.6	11.7	12.1
Other assets	(13.2)	(17.3)	(24.8)
Equity investment in subsidiaries	(833.3)	(461.3)	(515.9)
Intercompany assets	(1,071.5)	(1,179.4)	(887.1)
Total assets	(1,895.8)	(1,634.7)	(1,404.1)
Current liabilities:
Current portion of debt	(15.0)	0.0	0.0
Accounts payable	0.0	0.0	0.0
Agency Agreement Obligation			0.0
Liabilities held for sale		0.0	0.0
Other current liabilities	0.0	0.0	0.0
Total current liabilities	(15.0)	0.0	0.0
Long-term debt	(644.8)	(816.3)	(525.5)
Other liabilities	(6.8)	(12.3)	(19.8)
Equity investment in subsidiaries	(149.7)	(156.2)	(146.1)
Intercompany liabilities	(402.0)	(344.1)	(342.9)
Total liabilities	(1,218.3)	(1,328.9)	(1,034.3)
Total shareholders' equity - controlling interest	(696.8)	(318.2)	(383.2)
Noncontrolling interest	19.3	12.4	13.4
Total equity	(677.5)	(305.8)	(369.8)
Total liabilities and equity	(1,895.8)	(1,634.7)	(1,404.1)
Parent
Current assets:
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	0.0	0.0	0.0
Accounts receivable pledged	0.0	0.0	0.0
Inventories	0.0	0.0	0.0
Assets held for sale		0.0	0.0
Prepaid and other current assets	0.2	0.0	0.0
Total current assets	0.2	0.0	0.0
Investment in unconsolidated affiliate	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	20.9	16.3	15.2
Equity investment in subsidiaries	833.3	461.3	515.9
Intercompany assets	1,071.5	1,179.4	887.1
Total assets	1,925.9	1,657.0	1,418.2
Current liabilities:
Current portion of debt	15.0	0.0	0.0
Accounts payable	0.0	0.0	0.0
Agency Agreement Obligation			0.0
Liabilities held for sale		0.0	0.0
Other current liabilities	11.3	15.5	11.9
Total current liabilities	26.3	15.5	11.9
Long-term debt	1,082.4	1,016.3	725.6
Other liabilities	4.3	4.5	0.7
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	1,113.0	1,036.3	738.2
Total shareholders' equity - controlling interest	812.9	620.7	680.0
Noncontrolling interest	0.0	0.0	0.0
Total equity	812.9	620.7	680.0
Total liabilities and equity	1,925.9	1,657.0	1,418.2
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	7.1	8.2	7.4	23.1
Accounts receivable, net	157.8	63.3	191.5
Accounts receivable pledged	435.1	152.9	376.4
Inventories	354.3	306.9	311.9
Assets held for sale		220.3	223.2
Prepaid and other current assets	96.2	86.4	87.1
Total current assets	1,050.5	838.0	1,197.5
Investment in unconsolidated affiliate	94.4
Property, plant and equipment, net	375.5	388.0	379.5
Goodwill	260.4	260.2	258.2
Intangible assets, net	599.2	608.6	583.9
Other assets	115.0	11.0	12.6
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	2,495.0	2,105.8	2,431.7
Current liabilities:
Current portion of debt	364.0	122.9	302.0
Accounts payable	176.9	136.7	234.2
Agency Agreement Obligation			300.0
Liabilities held for sale		41.7	63.4
Other current liabilities	241.6	162.7	247.4
Total current liabilities	782.5	464.0	1,147.0
Long-term debt	501.2	724.9	386.3
Other liabilities	277.9	226.0	229.0
Equity investment in subsidiaries	149.7	156.2	146.1
Intercompany liabilities	197.1	296.5	267.6
Total liabilities	1,908.4	1,867.6	2,176.0
Total shareholders' equity - controlling interest	586.6	238.2	255.7
Noncontrolling interest	0.0	0.0	0.0
Total equity	586.6	238.2	255.7
Total liabilities and equity	2,495.0	2,105.8	2,431.7
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	70.1	63.2	72.5	$ 66.2
Accounts receivable, net	201.9	94.4	215.2
Accounts receivable pledged	0.0	0.0	0.0
Inventories	115.6	88.9	87.9
Assets held for sale		0.0	0.0
Prepaid and other current assets	42.8	34.7	38.8
Total current assets	430.4	281.2	414.4
Investment in unconsolidated affiliate	0.0
Property, plant and equipment, net	74.1	56.1	58.4
Goodwill	74.0	12.0	12.3
Intangible assets, net	140.8	34.8	65.6
Other assets	15.3	15.0	21.6
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	734.6	399.1	572.3
Current liabilities:
Current portion of debt	18.5	9.7	12.0
Accounts payable	72.6	56.4	74.4
Agency Agreement Obligation			0.0
Liabilities held for sale		0.0	0.0
Other current liabilities	106.3	73.0	102.9
Total current liabilities	197.4	139.1	189.3
Long-term debt	191.5	100.1	148.5
Other liabilities	30.6	32.3	31.7
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	204.9	47.6	75.3
Total liabilities	624.4	319.1	444.8
Total shareholders' equity - controlling interest	110.2	80.0	127.5
Noncontrolling interest	0.0	0.0	0.0
Total equity	110.2	80.0	127.5
Total liabilities and equity	$ 734.6	$ 399.1	$ 572.3