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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 29, 2018	Feb. 01, 2019
Document And Entity Information [Abstract]
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
Document Type	10-Q
Document Period End Date	Dec. 29, 2018
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	false
Trading Symbol	SMG
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		55,350,699

Condensed Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Income Statement [Abstract]
Net sales	$ 298.1	$ 221.5
Cost of sales	261.1	187.5
Cost of sales—impairment, restructuring and other	2.5	0.0
Gross profit	34.5	34.0
Operating expenses:
Selling, general and administrative	116.3	108.2
Impairment, restructuring and other	3.5	(0.2)
Other income, net	(0.4)	(2.1)
Income (loss) from operations	(84.9)	(71.9)
Equity in income of unconsolidated affiliates	(1.3)	(0.6)
Interest expense	25.2	17.8
Other non-operating income, net	(2.9)	(2.5)
Income (loss) from continuing operations before income taxes	(105.9)	(86.6)
Income tax benefit from continuing operations	(23.3)	(66.6)
Income (loss) from continuing operations	(82.6)	(20.0)
Income (loss) from discontinued operations, net of tax	2.9	(1.2)
Net income (loss)	(79.7)	(21.2)
Net loss attributable to noncontrolling interest	0.1	0.0
Net income (loss) attributable to controlling interest	$ (79.6)	$ (21.2)
Basic income (loss) per common share:
Loss from continuing operations (USD per share)	$ (1.49)	$ (0.35)
Income (loss) from discontinued operations (USD per share)	0.05	(0.02)
Basic loss per common share (USD per share)	$ (1.44)	$ (0.37)
Weighted-average common shares outstanding during the period (shares)	55.3	57.6
Diluted income (loss) per common share:
Loss from continuing operations (USD per share)	$ (1.49)	$ (0.35)
Income (loss) from discontinued operations (USD per share)	0.05	(0.02)
Diluted loss per common share (USD per share)	$ (1.44)	$ (0.37)
Weighted-average common shares outstanding during the period plus dilutive potential common shares (shares)	55.3	57.6

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (79.7)	$ (21.2)
Other comprehensive income (loss):
Net foreign currency translation adjustment	(5.3)	0.0
Net unrealized gain (loss) on derivative instruments, net of tax of $(2.8) and $0.5, respectively	(7.9)	0.8
Reclassification of net unrealized (gains) losses on derivative instruments to net income, net of tax of $0.0 and $(0.1), respectively	(0.1)	(0.1)
Reclassification of net pension and other post-retirement benefit losses to net income, net of tax of $0.3 and $0.2, respectively	0.9	0.3
Total other comprehensive income (loss)	(12.4)	1.0
Comprehensive income (loss)	(92.1)	(20.2)
Comprehensive (income) loss attributable to noncontrolling interest	0.1	0.0
Comprehensive income (loss) attributable to controlling interest	$ (92.0)	$ (20.2)

Condensed Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Statement of Comprehensive Income [Abstract]
Net unrealized gain (loss) on derivative instruments - tax impact	$ (2.8)	$ 0.5
Reclassification of net unrealized (gains) losses on derivative instruments to net income - tax impact	0.0	(0.1)
Reclassification of net pension and other post-retirement benefit losses to net income - tax impact	$ 0.3	$ 0.2

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
OPERATING ACTIVITIES
Net loss	$ (79.7)	$ (21.2)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment, restructuring and other	0.5	0.0
Share-based compensation expense	6.6	6.0
Depreciation	14.0	12.7
Amortization	8.3	7.1
Deferred taxes	(1.3)	(47.6)
Gain on long-lived assets	(0.1)	(0.2)
Gain on sale / contribution of business	0.0	(0.2)
Equity in income of unconsolidated affiliates	(1.3)	(0.6)
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	100.7	117.6
Inventories	(267.1)	(282.7)
Prepaid and other assets	(48.4)	6.3
Accounts payable	93.1	84.0
Other current liabilities	(58.7)	(83.3)
Restructuring and other	1.2	(2.8)
Other non-current items	(1.6)	(5.2)
Other, net	0.4	(0.4)
Net cash used in operating activities	(233.4)	(210.5)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(12.7)	(19.4)
Investments in loans receivable	0.0	(5.3)
Investments in acquired businesses, net of cash acquired	(6.6)	(70.0)
Other investing, net	2.2	0.0
Net cash provided by (used in) investing activities	(17.1)	(94.7)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	386.8	573.4
Repayments under revolving and bank lines of credit and term loans	(116.3)	(136.0)
Dividends paid	(30.4)	(30.5)
Purchase of Common Shares	(0.5)	(96.2)
Payments on seller notes	(0.8)	(3.0)
Cash received from exercise of stock options	1.1	1.0
Acquisition of noncontrolling interests	0.0	(70.1)
Net cash provided by (used in) financing activities	239.9	238.6
Effect of exchange rate changes on cash	(0.7)	0.6
Net increase (decrease) in cash and cash equivalents	(11.3)	(66.0)
Cash and cash equivalents at beginning of period	33.9	120.5
Cash and cash equivalents at end of period	$ 22.6	$ 54.5

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 22.6	$ 33.9	$ 54.5
Accounts receivable, less allowances of $3.4, $2.3 and $3.6, respectively	163.8	226.0	128.4
Accounts receivable pledged	44.4	84.5	42.2
Inventories	745.4	481.4	696.1
Prepaid and other current assets	102.5	59.9	61.7
Total current assets	1,078.7	885.7	982.9
Investment in unconsolidated affiliates	37.3	36.1	31.7
Property, plant and equipment, net of accumulated depreciation of $624.0, $602.0 and $610.5, respectively	519.8	530.8	464.1
Goodwill	539.7	543.0	464.8
Intangible assets, net	846.8	857.3	783.4
Other assets	202.9	201.6	183.9
Total assets	3,225.2	3,054.5	2,910.8
Current liabilities:
Current portion of debt	95.1	132.6	86.1
Accounts payable	237.0	150.5	223.2
Other current liabilities	262.5	329.6	161.8
Total current liabilities	594.6	612.7	471.1
Long-term debt	2,186.2	1,883.8	1,697.0
Distributions in excess of investment in unconsolidated affiliate	21.9	21.9	21.9
Other liabilities	169.3	176.5	213.0
Total liabilities	2,972.0	2,694.9	2,403.0
Commitments and contingencies (Note 12)
Equity:
Common shares and capital in excess of $.01 stated value per share; shares outstanding of 55.3, 57.2 and 55.3, respectively	425.9	420.3	407.9
Retained earnings	835.4	919.9	925.9
Treasury shares, at cost; 12.8, 10.9 and 12.8 shares, respectively	(937.7)	(939.6)	(762.8)
Accumulated other comprehensive loss	(75.3)	(46.0)	(68.2)
Total equity—controlling interest	248.3	354.6	502.8
Noncontrolling interest	4.9	5.0	5.0
Total equity	253.2	359.6	507.8
Total liabilities and equity	$ 3,225.2	$ 3,054.5	$ 2,910.8

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 3.4	$ 3.6	$ 2.3
Property, plant and equipment, accumulated depreciation	$ 624.0	$ 610.5	$ 602.0
Common shares stated value (USD per share)	$ 0.01	$ 0.01	$ 0.01
Common shares outstanding (shares)	55.3	55.3	57.2
Treasury shares, at cost (shares)	12.8	12.8	10.9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Dec. 29, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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 products for lawn and garden care and indoor, urban and hydroponic gardening. The Company’s products are sold in North America, Europe and Asia.

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.

Organization and Basis of Presentation

The Company’s unaudited condensed consolidated financial statements for the three months ended December 29, 2018 and December 30, 2017 are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The condensed consolidated financial statements include the accounts of Scotts Miracle-Gro and its subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation. The Company’s consolidation criteria are based on majority ownership (as evidenced by a majority voting interest in the entity) and an objective evaluation and determination of effective management control. AeroGrow International, Inc. (“AeroGrow”), in which the Company has a controlling interest, is 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) loss attributable to noncontrolling interest in the Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Comprehensive Income (Loss), respectively. The results of businesses acquired or disposed of are included in the condensed consolidated financial statements from the date of each acquisition or up to the date of disposal, 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 Quarterly Report on Form 10-Q should be read in conjunction with Scotts Miracle-Gro’s Annual Report on Form 10-K for the fiscal year ended September 30, 2018 (the “2018 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, 2018 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.

Long-Lived Assets

The Company had non-cash investing activities of $3.2 million and $1.3 million during the three months ended December 29, 2018 and December 30, 2017, respectively, representing unpaid liabilities incurred during each period to acquire property, plant and equipment.

Statements of Cash Flows

Supplemental cash flow information was as follows:



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Interest paid	$	(31.4	)	$	(25.5	)
Income taxes paid	(8.7		)	(1.5		)

During the three months ended December 29, 2018, the Company paid a post-closing net working capital adjustment obligation of $6.6 million related to the fiscal 2018 acquisition of Sunlight Supply (as defined in “NOTE 4. ACQUISITIONS AND INVESTMENTS”), which was classified as an investing activity in the “Investments in acquired businesses, net of cash acquired” line in the Condensed Consolidated Statements of Cash Flows. During the three months ended December 30, 2017, the Company paid contingent consideration of $3.0 million related to the fiscal 2016 acquisition of Gavita Holdings B.V., and its subsidiaries (collectively, “Gavita”), which was classified as a financing activity in the “Payments on seller notes” line in the Condensed Consolidated Statements of Cash Flows.

RECENTLY ADOPTED 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 standard involves a five-step process that includes identifying the contract with the customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations in the contract and recognizing revenue when the entity satisfies the performance obligations. The new standard also results 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 Company adopted this guidance effective October 1, 2018 under the modified retrospective approach. The Company’s revenue is primarily product sales, which are recognized at a point in time when title transfers to customers and the Company has no further obligation to provide services related to such products. The Company’s timing of recognition of revenue is substantially unchanged under the amended guidance. The new accounting guidance required the Company to recognize earlier certain deferred revenue associated with a license agreement related to the sale of the International Business (as defined in “NOTE 3. DISCONTINUED OPERATIONS”), resulting in a cumulative adjustment to its fiscal 2019 opening balance of retained earnings of $9.1 million, other current liabilities of $1.4 million and other liabilities of $7.7 million. With the exception of this item, the adoption of the amended accounting guidance did not have a material impact on the Company’s condensed consolidated financial statements. The additional disclosures required are presented within “NOTE 2. REVENUE RECOGNITION” and “NOTE 15. SEGMENT INFORMATION.”

Cash Flow Presentation

In August 2016, the FASB issued an accounting standard update that amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The Company adopted this guidance on a retrospective basis effective October 1, 2018. The adoption of this guidance did not have a significant impact on the Company’s consolidated cash flows.

Business Combinations

In January 2017, the FASB issued an accounting standard update that clarifies the definition of a business to provide additional guidance to assist in evaluating whether transactions should be accounted for as an acquisition (or disposal) of either an asset or business. The Company adopted this guidance on a prospective basis effective October 1, 2018. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial position, results of operations or cash flows.

Employee Benefit Plans

In March 2017, the FASB issued an accounting standard update that requires entities to (1) disaggregate the current-service-cost component from the other components of net benefit cost (the “other components”) and present the current-service-cost with other current compensation costs for related employees in the income statement, (2) present the other components elsewhere in the income statement and outside of income from operations if that subtotal is presented and (3) limit the amount of costs eligible for capitalization (e.g., as part of inventory or property, plant, and equipment) to only the service-cost component of net benefit cost. The provisions are required to be applied retrospectively for the presentation of cost components in the income statement and prospectively for the capitalization of cost components. The Company adopted this guidance effective October 1, 2018 and has classified non-service-cost components of net benefit cost/income in the “Other non-operating income, net” line in the Condensed Consolidated Statements of Operations. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial position, results of operations or cash flows.

Income Taxes

On December 22, 2017, H.R.1 (the “Act,” formerly known as the “Tax Cuts and Jobs Act”) was signed into law. The Act provides for significant changes to the U.S. Internal Revenue Code of 1986, as amended (the “Code”). Among other items, the Act implemented a territorial tax system, imposed a one-time transition tax on deemed repatriated earnings of foreign subsidiaries, and reduced the federal corporate statutory tax rate to 21% effective January 1, 2018.

Additionally, the Securities and Exchange Commission (the “SEC”) released Staff Accounting Bulletin No. 118 (“SAB 118”) which provides guidance on accounting for the Act’s impact under Accounting Standards Codification (“ASC”) Topic 740, Income Taxes (“ASC 740”). The guidance in SAB 118 addresses certain fact patterns where the accounting for changes in tax laws or tax rates under ASC 740 is incomplete upon issuance of an entity’s financial statements for the reporting period in which the Act is enacted. Under the SEC staff guidance in SAB 118, in the financial reporting period in which the Act is enacted, the income tax effects of the Act for which the accounting under ASC 740 is incomplete would be reported as a provisional amount based on a reasonable estimate (to the extent a reasonable estimate can be determined), which would be subject to adjustment during a “measurement period” until the accounting under ASC 740 is complete. The measurement period is limited to no more than one year beyond the enactment date under the SEC staff’s guidance. SAB 118 also describes supplemental disclosures that should accompany the provisional amounts, including the reasons for the incomplete accounting, the additional information or analysis that is needed, and other information relevant to why the registrant was not able to complete the accounting required under ASC 740 in a timely manner.

For discussion of the impacts of the Act that are material to the Company and required disclosures related to the Act pursuant to the guidance provided under SAB 118, refer to “NOTE 11. INCOME TAXES.”

Reporting Comprehensive Income

In February 2018, the FASB issued an accounting standard update that allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Act. The Company elected to adopt this guidance effective October 1, 2018, resulting in a reclassification of $16.9 million from accumulated other comprehensive income (loss) (“AOCI”) to retained earnings for the three months ended December 29, 2018.

Share-Based Compensation

In June 2018, the FASB issued an accounting standard update that simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the amended accounting guidance, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The Company elected to adopt this guidance effective October 1, 2018. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial position, results of operations or cash flows.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Leases

In February 2016, the FASB issued its final standard on lease accounting. 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 as of or are entered into after the beginning of either (i) the date of adoption or (ii) the earliest comparative period presented in the financial statements. The Company is currently evaluating available transition methods and the impact of this standard on its consolidated results of operations, financial position and cash flows. The Company has made progress on its evaluation of the amended guidance, including identification of the population of leases affected, determining the information required to calculate the lease liability and right-of-use asset and evaluating models to assist in future reporting.

Credit Losses

In June 2016, the FASB issued an accounting standard update related to the measurement of credit losses on financial instruments. The amended accounting guidance changes the impairment model for most financial assets to require measurement and recognition of expected credit losses for financial assets held. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2020. The Company is continuing to assess the impact of the amended guidance.

Cloud Computing Costs

In August 2018, the FASB issued an accounting standard update that aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2020. The Company is continuing to assess the impact of the amended guidance.

Employee Benefit Plans

In August 2018, the FASB issued an accounting standard update that removes certain disclosures that are not considered cost beneficial, clarifies certain required disclosures and requires certain additional disclosures. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2020. The Company is continuing to assess the impact of the amended guidance.

REVENUE RECOGNITION	3 Months Ended
REVENUE RECOGNITION	Dec. 29, 2018
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Nature of Goods and Services The Company’s revenue is primarily generated from sales of branded and private label lawn and garden care and indoor and hydroponic gardening finished products to home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers, food and drug stores, indoor gardening and hydroponic product distributors, retailers and growers. In addition to product sales, the Company acts as the exclusive agent of Monsanto Company (“Monsanto”) for the marketing and distribution of Monsanto’s consumer Roundup^® non-selective weedkiller products in the United States and certain other specified countries, and performs certain other services under ancillary agreements with Monsanto. The Company also provides marketing, research and development and certain ancillary services to Bonnie Plants, Inc. (“Bonnie”). Refer to “NOTE 15. SEGMENT INFORMATION” for disaggregated revenue information and “NOTE 8. MARKETING AGREEMENT” for revenue information related to the Monsanto agreements. Identification and Satisfaction of Performance Obligations Product sales are recognized at a point in time when control of products transfers to customers and the Company has no further obligation to provide services related to such products. Control is the ability of customers to direct the “use of” and “obtain” the benefit from the Company’s products. In evaluating the timing of the transfer of control of products to customers, the Company considers several control indicators, including significant risks and rewards of products, the Company’s right to payment and the legal title of the products. Based on the assessment of control indicators, sales are typically recognized when products are delivered to or picked up by the customer. The Company is generally the principal in a transaction, therefore revenue is primarily recorded on a gross basis. When the Company is a principal in a transaction, it has determined that it controls the ability to direct the use of the product prior to transfer to a customer, is primarily responsible for fulfilling the promise to provide the product or service to the customer, has discretion in establishing prices, and ultimately controls the transfer of the product or services provided to the customer. Under the terms of the Second Amended and Restated Agency and Marketing Agreement (the “Restated Marketing Agreement”), pursuant to which the Company serves as exclusive sales and marketing agent of Monsanto with respect to Monsanto’s consumer Roundup^® non-selective weedkiller products in the United States and certain other specified countries, 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 commission payable under the Restated Marketing Agreement is equal to (1) 50% of the actual earnings before interest and income taxes of Monsanto’s consumer Roundup^® business in the markets covered by the Restated Marketing Agreement for program years 2017 and 2018 and (2) 50% of the actual earnings before interest and income taxes of Monsanto’s consumer Roundup^® business in the markets covered by the Restated Marketing Agreement in excess of $40.0 million for program years 2019 and thereafter. The Restated Marketing Agreement also requires the Company to make annual payments of $18.0 million to Monsanto as a contribution against the overall expenses of its consumer Roundup^® business. The gross commission earned under the Restated Marketing Agreement and the contribution payments to Monsanto are included in the “Net sales” line in the Condensed Consolidated Statements of Operations. The Company performs other services, including conversion services, pursuant to ancillary agreements with Monsanto. The actual costs incurred for these activities are charged to and reimbursed by Monsanto. The Company records costs incurred 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 and its sole shareholder, Alabama Farmers Cooperative, Inc. (“AFC”), the Company provides marketing, research and development and certain ancillary services to Bonnie. In exchange for these services, Bonnie reimburses the Company for certain costs and provides a commission fee earned based on a percentage of the growth in 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 in the Condensed Consolidated Statements of Operations, with no effect on gross profit dollars or net income. Transactional Price and Promotional Allowances Revenue for product sales is recorded net of sales returns and allowances. Revenues are measured based on the amount of consideration that the Company expects to receive as derived from a list price, reduced by estimates for variable consideration. Variable consideration includes the cost of current and continuing promotional programs and expected sales returns. Commission income related to the Monsanto and Bonnie agreements is recognized over the program year as the services are being performed based upon the commission income formula in the agreements. The Company’s promotional programs primarily include rebates based on sales volumes, in-store promotional allowances, cooperative advertising programs, direct consumer rebate programs and special purchasing incentives. The cost of promotional programs is estimated considering all reasonably available information, including current expectations and historical experience. Promotion costs (including allowances and rebates) incurred during the year are expensed to interim periods in relation to revenues and are recorded as a reduction of net sales. Accruals for expected payouts under these programs are included in the “Other current liabilities” line in the Condensed Consolidated Balance Sheets. 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. Shipping and handling costs are accounted for as contract fulfillment costs and included in the “Cost of sales” line in the Condensed Consolidated Statements of Operations. The Company excludes from revenue any amounts collected from customers for sales or other taxes.

DISCONTINUED OPERATIONS

3 Months Ended

Dec. 29, 2018

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

International Business

Prior to August 31, 2017, the Company operated consumer lawn and garden businesses located in Australia, Austria, Belgium, Luxembourg, Czech Republic, France, Germany, Poland and the United Kingdom (the “International Business”). On April 29, 2017, the Company received a binding and irrevocable conditional offer (the “Offer”) from Exponent Private Equity LLP (“Exponent”) to purchase the International Business. On July 5, 2017, the Company accepted the Offer and the Company completed the sale on August 31, 2017. As a result, effective in its fourth quarter of fiscal 2017, the Company classified its results of operations for all periods presented to reflect the International Business as a discontinued operation and classified the assets and liabilities of the International Business as held for sale.

During the three months ended December 30, 2017, the Company recognized $1.4 million in transaction related costs associated with the sale of the International Business.

Wild Bird Food

During fiscal 2014, the Company completed the sale of its U.S. and Canadian wild bird food business. As a result, effective in fiscal 2014, the Company classified its results of operations for all periods presented to reflect the wild bird food business as a discontinued operation. At December 29, 2018, $85.0 million was accrued for a probable loss related to the previously disclosed legal matter In re Morning Song Bird Food Litigation in the “Other current liabilities” line in the Condensed Consolidated Balance Sheet. This matter relates to a pending class-action lawsuit filed in 2012 in connection with the sale of wild bird food products that were the subject of a voluntary recall in 2008 by the Company’s previously sold wild bird food business. During the three months ended December 29, 2018, the Company recognized insurance recoveries of $5.0 million related to this matter. Refer to “NOTE 12. CONTINGENCIES” for more information.

The following table summarizes the results of discontinued operations described above and reflected within discontinued operations in the Company’s condensed consolidated financial statements for each of the periods presented:



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Impairment, restructuring and other charges (recoveries), net	$	(4.9	)	$	1.4
Gain on sale / contribution of business	—			(0.2		)
Income (loss) from discontinued operations before income taxes	4.9			(1.2		)
Income tax expense from discontinued operations	2.0			—
Income (loss) from discontinued operations, net of tax	$	2.9		$	(1.2	)

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 (used in) operating activities related to discontinued operations totaled $1.8 million and $(1.4) million for the three months ended December 29, 2018 and December 30, 2017, respectively. Cash provided by (used in) investing activities related to discontinued operations was zero for the three months ended December 29, 2018 and December 30, 2017.

ACQUISITION AND INVESTMENTS

3 Months Ended

Dec. 29, 2018

Business Combinations [Abstract]

ACQUISITIONS AND INVESTMENTS

FISCAL 2018

Sunlight Supply

On June 4, 2018, the Company’s Hawthorne segment acquired substantially all of the assets and certain liabilities of Sunlight Supply, Inc., Sunlight Garden Supply, Inc., Sunlight Garden Supply, ULC, and IP Holdings, LLC, and all of the issued and outstanding equity interests of Columbia River Industrial Holdings, LLC (collectively “Sunlight Supply”). Sunlight Supply, based in Vancouver, Washington, is a leading developer, manufacturer, marketer and distributer of horticultural, organics, lighting, and hydroponics products. Prior to the transaction, Sunlight Supply served as a non-exclusive distributor of the Company. The estimated purchase price of Sunlight Supply was $458.6 million, a portion of which was paid by the issuance of 0.3 million common shares of Scotts Miracle-Gro (“Common Shares”), a non-cash investing and financing activity, with a fair value of $23.4 million based on the average share price at the time of payment. The purchase price included contingent consideration, a non-cash investing activity, with an initial fair value of $3.1 million and a maximum payout of $20.0 million, which will be paid by the Company contingent on the achievement of certain performance metrics of the Company through the one-year anniversary of the closing date. The purchase price was also subject to a post-closing net working capital adjustment which was paid during the first quarter of fiscal 2019.

The preliminary valuation of the acquired assets included (i) $7.6 million of cash, prepaid and other current assets, (ii) $20.3 million of accounts receivable, (iii) $84.3 million of inventory, (iv) $64.4 million of fixed assets, (v) $13.7 million of accounts payable and other current liabilities, (vi) $151.1 million of finite-lived identifiable intangible assets, and (vii) $144.6 million of tax-deductible goodwill. Identifiable intangible assets included tradenames of $65.1 million, customer relationships of $84.1 million and non-competes of $1.9 million 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. Certain estimated values for the acquisition, including goodwill, intangible assets, and property, plant and equipment, are not yet finalized and are subject to revision as additional information becomes available and more detailed analysis is completed. The contingent consideration related to the Sunlight Supply acquisition is required to be accounted for as a derivative instrument and is recorded at fair value in the “Other current liabilities” line in the Condensed Consolidated Balance Sheets, with changes in fair value recognized in the “Impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations. The estimated fair value of the contingent consideration was $0.9 million as of December 29, 2018 and the fair value measurement was classified in Level 3 of the fair value hierarchy.

The acquisition of Sunlight Supply also resulted in the settlement of a portion of certain previously acquired customer relationships, which resulted in a non-cash impairment charge of $17.5 million recognized in the “Impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations during the third quarter of fiscal 2018 to reduce the carrying value of these previously acquired customer relationship intangible assets to an estimated fair value of $30.9 million. The estimated fair value was 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, and has been included as part of goodwill. Additionally, the Company reduced the value of deferred tax liabilities associated with the write-off of these previously acquired customer relationship intangible assets by $7.3 million, which was recognized in the “Income tax expense (benefit) from continuing operations” line in the Condensed Consolidated Statement of Operations during the third quarter of fiscal 2018.

Net sales for Sunlight Supply included within the Hawthorne segment for the three months ended December 29, 2018 were $71.6 million. The following unaudited pro forma information presents the combined results of operations as if the acquisition of Sunlight Supply had occurred at the beginning of fiscal 2017. Sunlight Supply’s pre-acquisition results have been added to the Company’s historical results. The pro forma results contained in the table below include adjustments for (i) the elimination of intercompany sales, (ii) amortization of acquired intangibles, (iii) increased depreciation expense as a result of acquisition date fair value adjustments, (iv) increased interest expense related to the financing of the acquisition, (v) adjustments to tax expense based on condensed consolidated pro forma results, and (vi) the impact of Common Shares issued as part of the purchase price in connection with the acquisition. The pro forma information does not reflect the realization of any potential cost savings or other synergies from the acquisition as a result of restructuring activities and other cost savings initiatives. These pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the results of operations as they would have been had the acquisitions occurred on the assumed dates, nor are they necessarily an indication of future operating results.



	THREE MONTHS ENDED
Unaudited Consolidated Pro Forma Results	DECEMBER 30, 2017
	(In millions, except per share data)
Pro forma net sales	$	301.3
Pro forma net loss attributable to controlling interest	(20.9		)
Pro forma diluted net loss per common share	(0.36		)

Gavita

On May 26, 2016, the Company’s Hawthorne segment acquired majority control and a 75% economic interest in Gavita. Gavita’s former ownership group initially 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 distributions by Gavita. The loan was recorded at fair value in the “Long-term debt” line in the Condensed Consolidated Balance Sheets. On October 2, 2017, the Company’s Hawthorne segment acquired the remaining 25% noncontrolling interest in Gavita, including Agrolux, for $69.2 million, plus payment of contingent consideration of $3.0 million. The carrying value of the 25% noncontrolling interest consisted of long-term debt of $55.6 million and noncontrolling interest of $7.9 million. The difference between purchase price and carrying value of $5.7 million was recognized in the “Common shares and capital in excess of $0.01 stated value per share” line within “Total equity—controlling interest” in the Condensed Consolidated Balance Sheets. The Company has revised its historical presentation of the payment related to the acquisition of the remaining noncontrolling interest for the three months ended December 30, 2017. This payment was incorrectly classified as an investing activity in the “Investments in acquired businesses, net of cash acquired” line in the Condensed Consolidated Statements of Cash Flows, and was revised to be classified as a financing activity in the “Acquisition of noncontrolling interests” line in the Condensed Consolidated Statements of Cash Flows in accordance with GAAP. The Company previously revised this classification in its most recent Form 10–K.

Can-Filters

On October 11, 2017, the Company’s Hawthorne segment completed the acquisition of substantially all of the U.S. and Canadian assets of Can-Filters Group Inc. (“Can-Filters”) for $74.1 million. Based in British Columbia, Can-Filters is a leading wholesaler of ventilation products for indoor and hydroponic gardening and industrial markets worldwide. The valuation of the acquired assets included (i) $1.5 million of cash, prepaid and other current assets, (ii) $7.7 million of inventory and accounts receivable, (iii) $4.4 million of fixed assets, (iv) $0.7 million of accounts payable and other current liabilities, (v) $39.7 million of finite-lived identifiable intangible assets, and (vi) $21.5 million of tax-deductible goodwill. Identifiable intangible assets included tradenames and customer relationships with useful lives of 25 years. The estimated fair value 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.

INVESTMENT IN UNCONSOLIDATED AFFILIATES

3 Months Ended

Dec. 29, 2018

Equity Method Investments and Joint Ventures [Abstract]

INVESTMENT IN UNCONSOLIDATED AFFILIATES

As of December 29, 2018, the Company held a noncontrolling interest of approximately 30% in Outdoor Home Services Holdings, LLC (the “TruGreen Joint Venture”), and held a noncontrolling interest in an unconsolidated subsidiary whose products support the professional U.S. industrial, turf and ornamental market (the “IT&O Joint Venture”).

The Company provided second lien term loan financing to the TruGreen Joint Venture which had a carrying value of $18.1 million at December 29, 2018 and December 30, 2017 and is recorded in the “Other assets” line in the Condensed Consolidated Balance Sheets. The Company did not receive reimbursements during the three months ended December 29, 2018 and the Company had accounts receivable of $0.4 million at December 29, 2018 for expenses incurred pursuant to a short-term transition services agreement and payments on claims associated with insurance programs. The Company was reimbursed $0.5 million during the three months ended December 30, 2017 and had accounts receivable of $0.2 million at December 30, 2017 for expenses incurred pursuant to a short-term transition services agreement and payments on claims associated with insurance programs. The Company also had an indemnification asset of $2.5 million and $4.5 million at December 29, 2018 and December 30, 2017, respectively, for future payments on claims associated with insurance programs. The Company did not receive distributions during the three months ended December 29, 2018 or December 30, 2017.

The Company’s net investment and advances have been reduced to a liability for the TruGreen Joint Venture, which resulted in an amount recorded in the “Distributions in excess of investment in unconsolidated affiliate” line in the Condensed Consolidated Balance Sheets of $21.9 million at December 29, 2018 and December 30, 2017. As such, the Company no longer records its proportionate share of the TruGreen Joint Venture earnings in the Condensed Consolidated Statements of Operations until the Company’s net investment and advances are no longer a liability. The Company does not have any contractual obligations to fund losses of the TruGreen Joint Venture.

The Company provides the IT&O Joint Venture with line of credit financing, which was fully repaid as of December 29, 2018 and had a balance of $5.3 million at December 30, 2017, and is recorded in the “Other assets” line in the Condensed Consolidated Balance Sheets.

The following table presents summarized financial information of the Company’s unconsolidated affiliates:



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Revenue	$	287.9		$	272.2
Gross margin	81.5			76.0
Selling and administrative expenses	61.6			64.0
Amortization expense	17.5			12.1
Interest expense	20.0			17.5
Restructuring and other charges	10.3			3.6
Net income (loss)	$	(27.9	)	$	(21.2	)

Due to the seasonal nature of the lawn, tree and shrub care business, the Company anticipates a net loss related to the TruGreen Joint Venture during the Company’s first and second fiscal quarters. Net income (loss) does not include income taxes, which are recognized and paid by the partners of the unconsolidated affiliates. The income taxes associated with the Company’s share of net income (loss) have been recorded in the “Income tax benefit from continuing operations” line in the Condensed Consolidated Statements of Operations.

IMPAIRMENT, RESTRUCTURING AND OTHER

3 Months Ended

Dec. 29, 2018

Restructuring and Related Activities [Abstract]

IMPAIRMENT, RESTRUCTURING AND OTHER

Activity described herein is classified within the “Cost of sales—impairment, restructuring and other,” “Impairment, restructuring and other” and “Income (loss) from discontinued operations, net of tax” lines in the Condensed Consolidated Statements of Operations.

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Cost of sales—impairment, restructuring and other:
Restructuring and other charges	$	2.0		$	—
Property, plant and equipment impairments	0.5			—
Operating expenses:
Restructuring and other charges (recoveries)	3.5			(0.2		)
Impairment, restructuring and other charges (recoveries) from continuing operations	$	6.0		$	(0.2	)
Restructuring and other charges (recoveries), net, from discontinued operations	(4.9		)	1.4
Total impairment, restructuring and other charges	$	1.1		$	1.2

The following table summarizes the activity related to liabilities associated with restructuring and other, excluding insurance reimbursement recoveries, during the three months ended December 29, 2018 (in millions):



Amounts accrued for restructuring and other at September 30, 2018	$	112.2
Restructuring and other charges from continuing operations	5.5
Restructuring and other charges from discontinued operations	0.1
Payments and other	(4.4		)
Amounts accrued for restructuring and other at December 29, 2018	$	113.4

Included in restructuring accruals, as of December 29, 2018, is $2.0 million that is classified as long-term. Payments against the long-term accruals will be incurred as the employees covered by the restructuring plan retire or through the passage of time. The remaining amounts accrued will continue to be paid out over the course of the next twelve months.

Project Catalyst

In connection with the acquisition of Sunlight Supply during the third quarter of fiscal 2018, the Company announced the launch of an initiative called Project Catalyst. Project Catalyst is a company-wide restructuring effort to reduce operating costs throughout the U.S. Consumer, Hawthorne and Other segments and drive synergies from recent acquisitions within the Hawthorne segment. During the three months ended December 29, 2018, the Company continued to execute on its planned facility closures and consolidations and terminated employees in duplicate roles which resulted in charges of $5.5 million related to Project Catalyst. During the three months ended December 29, 2018, the Hawthorne segment recognized employee termination benefits of $0.2 million, impairment of property, plant and equipment of $0.5 million and facility closure costs of $1.2 million in the “Cost of sales—impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations. The Hawthorne segment also recognized employee termination benefits of $1.2 million and facility closure costs of $0.5 million in the “Impairment, restructuring and other” line in the Condensed Consolidated Statement of Operations. During the three months ended December 29, 2018, the U.S. Consumer segment recognized facility closure costs of $0.3 million in the “Cost of sales—impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations and recognized employee termination benefits of $0.4 million in the “Impairment, restructuring and other” line in the Condensed Consolidated Statement of Operations. During the three months ended December 29, 2018, the Other segment recognized employee termination benefits of $0.1 million and facility closure costs of $0.2 million in the “Cost of sales—impairment, restructuring and other” line in the Condensed Consolidated Statement of Operations and recognized employee termination benefits of $0.1 million in the “Impairment, restructuring and other” line in the Condensed Consolidated Statement of Operations. During the three months ended December 29, 2018, Corporate recognized employee termination benefits of $0.8 million in the “Impairment, restructuring and other” line in the Condensed Consolidated Statement of Operations. Costs incurred to date since the inception of Project Catalyst are $21.4 million for the Hawthorne segment, $12.3 million for the U.S. Consumer segment, $0.4 million for the Other segment and $0.8 million for Corporate.

Project Focus

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. During the three months ended December 30, 2017, the U.S. Consumer segment recognized adjustments of $0.2 million related to previously recognized termination benefits associated with Project Focus in the “Impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations. Costs incurred to date since the inception of the current Project Focus initiatives are $10.0 million for the U.S. Consumer segment, $0.9 million for the Hawthorne segment and $1.2 million for the Other segment, related to transaction activity, termination benefits and facility closure costs.

On August 31, 2017, the Company completed the sale of the International Business. Refer to “NOTE 3. DISCONTINUED OPERATIONS” for more information. During the three months ended December 30, 2017, the Company recognized $1.4 million in transaction related costs associated with the sale of the International Business in the “Income (loss) from discontinued operations, net of tax” line in the Condensed Consolidated Statements of Operations.

Other

During the three months ended December 29, 2018, the Company recognized insurance recoveries of $5.0 million related to the previously disclosed legal matter In re Morning Song Bird Food Litigation in the “Income (loss) from discontinued operations, net of tax” line in the Condensed Consolidated Statements of Operations. Refer to “NOTE 12. CONTINGENCIES” for more information.

During the three months ended December 29, 2018, the Company recognized a charge of $0.5 million for a probable loss on the previously disclosed legal matter In re Scotts EZ Seed Litigation in the “Impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations. Refer to “NOTE 12. CONTINGENCIES” for more information.

INVENTORIES

3 Months Ended

Dec. 29, 2018

Inventory Disclosure [Abstract]

INVENTORIES

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



	DECEMBER 29, 2018		DECEMBER 30, 2017		SEPTEMBER 30, 2018
	(In millions)
Finished goods	$	524.3	$	462.3	$	292.1
Work-in-process	73.8		71.0		60.1
Raw materials	147.3		162.8		129.2
Total inventories	$	745.4	$	696.1	$	481.4

Adjustments to reflect inventories at net realizable values were $8.3 million at December 29, 2018, $11.4 million at December 30, 2017 and $8.1 million at September 30, 2018.

MARKETING AGREEMENT

3 Months Ended

Dec. 29, 2018

Marketing Agreement [Abstract]

MARKETING AGREEMENT

The Scotts Company LLC (“Scotts LLC”) is the exclusive agent of Monsanto for the marketing and distribution of Monsanto’s consumer Roundup^® non-selective weedkiller products in the consumer lawn and garden market in the United States and certain other specified countries pursuant to the Restated Marketing Agreement. The Restated Marketing Agreement covers Israel, China and every country throughout the Caribbean and the continents of North America and South America that is not subject to a comprehensive U.S. trade embargo or certain other embargoes and trade restrictions.

Unless Monsanto terminates the Restated Marketing Agreement due to an event of default by the Company, upon a termination of the Restated Marketing Agreement by Monsanto, in addition to other remedies that may be available to the Company, the Restated Marketing Agreement requires a termination fee payable to the Company equal to the greater of (1) $175.0 million or (2) four times (A) the average of the program earnings before interest and income taxes for the three trailing program years prior to the year of termination, minus (B) $186.4 million (the “Termination Fee”). The Company may terminate the Restated Marketing Agreement upon a material breach of the Restated Marketing Agreement by Monsanto or upon a material fraud or material willful misconduct committed by Monsanto, among other potential remedies, and in the event of such a termination by the Company, Monsanto is required to pay to the Company an amount equal to the Termination Fee. Upon a significant decline in either (i) Monsanto’s consumer Roundup^® business of more than 25% compared to program year 2014; or (ii) the Roundup^® brand, subject to certain terms and conditions, the Company may either terminate the Restated Marketing Agreement or continue the Restated Marketing Agreement and be entitled to receive an additional commission amount. The Restated Marketing Agreement also provides the Company with additional rights and remedies, including the right to terminate the Restated Marketing Agreement in certain circumstances and the right to indemnification for product liability claims relating to its marketing and distribution of Monsanto’s consumer Roundup^® products in its capacity as Monsanto’s agent. The term of the Restated Marketing Agreement will continue indefinitely for all included markets unless and until otherwise terminated in accordance therewith.

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Gross commission	$	—		$	0.1
Contribution expenses	(4.5		)	(4.5		)
Amortization of marketing fee	—			(0.2		)
Net commission	(4.5		)	(4.6		)
Reimbursements associated with Restated Marketing Agreement	12.6			12.9
Total net sales associated with Restated Marketing Agreement	$	8.1		$	8.3

DEBT

3 Months Ended

Dec. 29, 2018

Debt Disclosure [Abstract]

DEBT

The components of the Company’s debt are as follows:



	DECEMBER 29, 2018		DECEMBER 30, 2017		SEPTEMBER 30, 2018
	(In millions)
Credit Facilities:
Revolving loans	$	793.9	$	798.8	$	492.2
Term loans	790.0		270.0		790.0
Senior Notes – 5.250%	250.0		250.0		250.0
Senior Notes – 6.000%	400.0		400.0		400.0
Receivables facility	40.0		38.0		76.0
Other	16.3		34.5		17.5
Total debt	2,290.2		1,791.3		2,025.7
Less current portions	95.1		86.1		132.6
Less unamortized debt issuance costs	8.9		8.2		9.3
Long-term debt	$	2,186.2	$	1,697.0	$	1,883.8

Credit Facilities

On July 5, 2018, the Company entered into a fifth amended and restated credit agreement (the “Fifth A&R Credit Agreement”), providing the Company and certain of its subsidiaries with five-year senior secured loan facilities in the aggregate principal amount of $2.3 billion, comprised of a revolving credit facility of $1.5 billion and a term loan in the original principal amount of $800.0 million (the “Fifth A&R Credit Facilities”).

At December 29, 2018, the Company had letters of credit outstanding in the aggregate principal amount of $22.2 million, and $683.9 million of availability under the Fifth A&R Credit Agreement. The weighted average interest rates on average borrowings under the Fifth A&R Credit Agreement and the former credit agreement were 4.5% and 3.2% for the three months ended December 29, 2018 and December 30, 2017, respectively.

The Fifth A&R 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 Fifth A&R Credit Agreement (“Adjusted EBITDA”). The maximum leverage ratio is: (i) 5.25 through the second quarter of fiscal 2019, (ii) 5.00 for the third quarter of fiscal 2019 through the first quarter of fiscal 2020, (iii) 4.75 for the second quarter of fiscal 2020 through the fourth quarter of fiscal 2020 and (iv) 4.50 for the first quarter of fiscal 2021 and thereafter. The Company’s leverage ratio was 4.48 at December 29, 2018. The Fifth A&R Credit Agreement also contains an affirmative covenant regarding the Company’s interest coverage ratio determined as of the end of each of its fiscal quarters. The interest coverage ratio is calculated as Adjusted EBITDA divided by interest expense, as described in the Fifth A&R Credit Agreement, and excludes costs related to refinancings. The minimum interest coverage ratio was 3.00 for the twelve months ended December 29, 2018. The Company’s interest coverage ratio was 5.17 for the twelve months ended December 29, 2018. The Fifth A&R Credit Agreement allows the Company to make unlimited restricted payments (as defined in the Fifth A&R Credit Agreement), including 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 make further restricted payments in an aggregate amount for each fiscal year not to exceed the amount set forth in the Fifth A&R Credit Agreement for such fiscal year ($200.0 million for fiscal 2019 and $225.0 million for fiscal 2020 and thereafter).

Receivables Facility

Under the Master Repurchase Agreement (including the annexes thereto, the “Repurchase Agreement”) and a Master Framework Agreement (the “Framework Agreement” and, together with the Repurchase Agreement, the “Receivables Facility”), as amended, the Company may sell a portfolio of available and eligible outstanding customer accounts receivable to the purchasers and simultaneously agree to repurchase the receivables on a weekly basis. The Company accounts for the sale of receivables under the Receivables Facility 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. As of December 29, 2018 and December 30, 2017, there were $40.0 million and $38.0 million, respectively, in borrowings on receivables pledged as collateral under the Receivables Facility, and the carrying value of the receivables pledged as collateral was $44.4 million and $42.2 million, respectively. As of December 29, 2018 and December 30, 2017, there was $0.2 million and $0.1 million, respectively, of availability under the Receivables Facility.

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 maximum total U.S. dollar equivalent notional amount of $1,300.0 million at December 29, 2018, $1,300.0 million at December 30, 2017 and $800.0 million at September 30, 2018, respectively. Interest payments made between the effective date and expiration date are hedged by the swap agreements, except as noted below.

The notional amount, effective date, expiration date and rate of each of these swap agreements outstanding at December 29, 2018 are shown in the table below:



Notional Amount (in millions)			Effective Date (a)	Expiration Date	Fixed Rate
$	150	^(b)	2/7/2017	5/7/2019	2.12	%
50		^(b)	2/7/2017	5/7/2019	2.25	%
50			2/28/2018	5/28/2019	2.01	%
200		^(c)	12/20/2016	6/20/2019	2.12	%
250		^(d)	1/8/2018	6/8/2020	2.09	%
100			6/20/2018	10/20/2020	2.15	%
200		^(d)	11/7/2018	6/7/2021	2.87	%
100			11/7/2018	7/7/2021	2.96	%
200			11/7/2018	10/7/2021	2.98	%


(a)	The effective date refers to the date on which interest payments were 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)	Notional amount adjusts in accordance with a specified seasonal schedule. This represents the maximum notional amount at any point in time.

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 credit facilities was classified in Level 2 of the fair value hierarchy.

5.250% Senior Notes

The fair value of the 5.250% Senior Notes was determined based on the trading of the 5.250% Senior Notes in the open market. The difference between the carrying value and the fair value of the 5.250% Senior Notes represents the premium or discount on that date. Based on the trading value on or around December 29, 2018, the fair value of the 5.250% Senior Notes was approximately $230.0 million. The fair value measurement for the 5.250% Senior Notes was classified in Level 1 of the fair value hierarchy.

6.000% Senior Notes

The fair value of the 6.000% Senior Notes was 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 December 29, 2018, the fair value of the 6.000% Senior Notes was approximately $398.5 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 Receivables Facility fluctuated with the applicable LIBOR and thus the carrying value is a reasonable estimate of fair value. The fair value measurement for the Receivables Facility 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 4.8% and 4.7% for the three months ended December 29, 2018 and December 30, 2017, respectively.

EQUITY

3 Months Ended

Dec. 29, 2018

Equity [Abstract]

EQUITY

The following table provides a summary of the changes in total equity, equity attributable to controlling interest, and equity attributable to noncontrolling interests for the three months ended December 29, 2018 and December 30, 2017 (in millions):



	Common Shares and Capital in Excess of Stated Value			Retained Earnings			Treasury Shares			Accumulated Other Comprehensive Loss			Total Equity - Controlling Interest			Non-controlling Interest			Total Equity
Balance at September 30, 2017	$	407.6		$	978.2		$	(667.8	)	$	(69.2	)	$	648.8		$	12.9		$	661.7
Net income (loss)	—			(21.2		)	—			—			(21.2		)	—			(21.2		)
Other comprehensive income (loss)	—			—			—			1.0			1.0			—			1.0
Share-based compensation	6.0			—			—			—			6.0			—			6.0
Dividends declared ($0.530 per share)	—			(31.1		)	—			—			(31.1		)	—			(31.1		)
Treasury share purchases	—			—			(96.6		)	—			(96.6		)	—			(96.6		)
Treasury share issuances	—			—			1.6			—			1.6			—			1.6
Acquisition of remaining noncontrolling interest in Gavita	(5.7		)	—			—			—			(5.7		)	(7.9		)	(13.6		)
Balance at December 30, 2017	$	407.9		$	925.9		$	(762.8	)	$	(68.2	)	$	502.8		$	5.0		$	507.8

Balance at September 30, 2018	$	420.3		$	919.9		$	(939.6	)	$	(46.0	)	$	354.6		$	5.0		$	359.6
Adoption of new accounting pronouncements (Note 1)	—			26.0			—			(16.9		)	9.1			—			9.1
Net income (loss)	—			(79.6		)	—			—			(79.6		)	(0.1		)	(79.7		)
Other comprehensive income (loss)	—			—			—			(12.4		)	(12.4		)	—			(12.4		)
Share-based compensation	6.6			—			—			—			6.6			—			6.6
Dividends declared ($0.550 per share)	—			(30.9		)	—			—			(30.9		)	—			(30.9		)
Treasury share issuances	(1.0		)	—			1.9			—			0.9			—			0.9
Balance at December 29, 2018	$	425.9		$	835.4		$	(937.7	)	$	(75.3	)	$	248.3		$	4.9		$	253.2

Share Repurchases

In August 2014, the Scotts Miracle-Gro Board of Directors authorized the repurchase of up to $500.0 million of Common Shares over a five-year period (effective November 1, 2014 through September 30, 2019). On August 3, 2016, Scotts Miracle-Gro announced that its Board of Directors authorized a $500.0 million increase to the share repurchase authorization ending on September 30, 2019. The amended authorization allows for repurchases of Common Shares of up to $1.0 billion through September 30, 2019. The authorization provides the Company with flexibility to purchase Common Shares from time to time in open market purchases or through privately negotiated transactions. All or part of the repurchases may be made under Rule 10b5-1 plans, which the Company may enter into from time to time and which enable the repurchases to occur on a more regular basis, or pursuant to accelerated share repurchases. The share repurchase authorization, which expires September 30, 2019, may be suspended or discontinued at any time, and there can be no guarantee as to the timing or amount of any repurchases. There were no share repurchases under the program during the three months ended December 29, 2018. During the three months ended December 30, 2017, Scotts Miracle-Gro repurchased 1.0 million Common Shares for $96.6 million. From the inception of this share repurchase program in the fourth quarter of fiscal 2014 through December 29, 2018, Scotts Miracle-Gro repurchased approximately 8.3 million Common Shares for $714.6 million.

Acquisition of Sunlight Supply

On June 4, 2018, Scotts Miracle-Gro issued 0.3 million Common Shares, which represented a carrying value of $20.7 million, out of its treasury shares for payment of a portion of the purchase price for the acquisition of Sunlight Supply.

Gavita

On October 2, 2017, the Company’s Hawthorne segment acquired the remaining 25% noncontrolling interest in Gavita, including Agrolux, for $69.2 million, plus payment of contingent consideration of $3.0 million. The carrying value of the 25% noncontrolling interest consisted of long-term debt of $55.6 million and noncontrolling interest of $7.9 million. The difference between purchase price and carrying value of $5.7 million was recognized in the “Common shares and capital in excess of $0.01 stated value per share” line within “Total equity—controlling interest” in the Condensed Consolidated Balance Sheets.

Share-Based Awards

Scotts Miracle-Gro grants share-based awards annually to officers and certain other employees of the Company and non-employee directors of Scotts Miracle-Gro. The share-based awards have consisted of stock options, restricted stock units, deferred stock units and performance-based awards. All of these share-based awards have been made under plans approved by the shareholders of Scotts Miracle-Gro. If available, Scotts Miracle-Gro will typically use treasury shares, or if not available, newly-issued Common Shares, in satisfaction of its share-based awards.

On October 30, 2017, Scotts Miracle-Gro issued 0.2 million upfront performance-based award units (the “Hawthorne PFAs”), covering a four-year performance period, with an estimated fair value of $20.2 million on the date of grant, to certain Hawthorne segment employees as part of its Project Focus initiative. These awards were to vest after approximately four years subject to the achievement of specific performance goals aligned with the strategic objectives of the Company’s Project Focus initiatives. Based on the extent to which the performance goals were achieved, vested shares were to range from 50 to 250 percent of the target award amount. The performance goals were based on cumulative Hawthorne non-GAAP adjusted earnings. These performance-based award units were to accrue cash dividend equivalents payable upon vesting of the awards. During the three months ended December 29, 2018, in light of Hawthorne’s acquisition of Sunlight Supply and the fiscal 2018 downturn in the Hawthorne business, the Company authorized the cancellation of the Hawthorne PFAs and the issuance of a one-time performance bonus grant for certain Hawthorne segment employees with targets based on specified levels of Hawthorne non-GAAP adjusted earnings, subject to participant consent.

Subsequent to December 29, 2018, the Company awarded restricted stock units, performance-based award units and deferred stock units representing 0.2 million Common Shares to employees and members of the Board of Directors with an estimated fair value of $17.1 million on the date of grant.

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
Employees
Restricted stock units	2,576		4,914
Performance units	1,078		204,702
Board of Directors
Deferred stock units	1,445		449
Total share-based awards	5,099		210,065

Aggregate fair value at grant dates (in millions)	$	0.4	$	20.6

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
	(In millions)
Share-based compensation	$	6.6	$	6.0
Tax benefit recognized	1.7		2.3

INCOME TAXES	3 Months Ended
INCOME TAXES	Dec. 29, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rates related to continuing operations for the three months ended December 29, 2018 and December 30, 2017 were 22.0% and 76.9%, respectively. 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 and includes the impact of discrete items recognized in the quarter. 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. At September 30, 2017, the Company had a net deferred tax liability of $157.5 million. During the three months ended December 30, 2017, the Company recognized a one-time $45.9 million net tax benefit adjustment reflecting the revaluation of its net deferred tax liability at the lower tax rate under the Act. In addition, as part of the Act, the Company recognized a one-time tax expense on deemed repatriated earnings and cash of foreign subsidiaries as required by the new law of $14.0 million, partially offset by the recognition and application of foreign tax credits associated with these foreign subsidiaries of $13.9 million. SAB 118 provides guidance on accounting for the tax effects of the Act. In accordance with SAB 118, any necessary measurement adjustments will be recorded and disclosed within one year from the enactment date within the period the adjustments are determined. Accordingly, the Company has accounted for the various elements of the Act as follows: Statutory Tax Rate Reduction: The Act reduces the federal corporate statutory tax rate to 21% effective January 1, 2018. As the Company’s fiscal year end falls on September 30, the federal corporate statutory tax rate for fiscal 2018 was prorated to 24.5%, with the statutory tax rate for fiscal 2019 and beyond at 21%. As a result of the reduction in statutory tax rate, the Company recorded a reduction in the value of its net deferred tax liability and a net benefit of $44.6 million was recorded in the “Income tax expense from continuing operations” line in the Consolidated Statement of Operations during fiscal 2018. Deemed Repatriation Transition Tax: The Act requires companies to pay a mandatory one-time U.S. transition tax on deemed repatriation of certain undistributed earnings of foreign subsidiaries. For fiscal 2018, the Company estimated U.S. federal tax on the deemed repatriation of $21.2 million based on $97.8 million of undistributed earnings of foreign subsidiaries. This expense is largely offset by $18.2 million of foreign tax credits, $0.5 million of which was carried forward from prior periods and offset by a complete valuation allowance. Other Provisions of the Act: Certain other aspects of the Act not expected to have a material effect on the Company’s financial statements are effective for fiscal year 2019. These include those related to performance based compensation and others related to international taxation such as Global Intangible Low-Taxed Income (“GILTI”), Foreign Derived Intangible Income (“FDII”), and the Base Erosion Anti-Abuse Tax (“BEAT”). The Company has elected to account for GILTI under the period cost method. Estimates for these provisions have been included as components of the Company’s annualized effective tax rate and recorded in the “Income tax benefit from continuing operations” line in the Condensed Consolidated Statement of Operations for the three months ended December 29, 2018. 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 2015. The Company is currently under examination by certain U.S. state and local tax authorities. The tax periods under examination are limited to fiscal years 2009 through 2017. In addition to the aforementioned audits, certain other tax deficiency notices and refund claims for previous years remain unresolved. The Company anticipates that few of its open and active audits will be resolved within the next 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	3 Months Ended
CONTINGENCIES	Dec. 29, 2018
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 accruals 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 accruals, in the aggregate, are adequate; however, there can be no assurance that final resolution of these matters will not have a material effect on the Company’s financial condition, results of operations or cash flows. Regulatory Matters At December 29, 2018, $4.2 million was accrued in the “Other liabilities” line in the Condensed Consolidated Balance Sheet for environmental actions, the majority of which are for site remediation. The amounts accrued are believed to be adequate to cover such known environmental exposures based on current facts and estimates of likely outcomes. Although it is reasonably possible that the costs to resolve such known environmental exposures will exceed the amounts accrued, any variation from accrued amounts is not expected to be material. Other The Company has been named as a defendant in a number of cases alleging injuries that the lawsuits claim resulted from exposure to asbestos-containing products, apparently based on the Company’s historic use of vermiculite in certain of its products. In many of these cases, the complaints are not specific about the plaintiffs’ contacts with the Company or its products. The cases vary, but complaints in these cases generally seek unspecified monetary damages (actual, compensatory, consequential and punitive) from multiple defendants. The Company believes that the claims against it are without merit and is vigorously defending against them. No accruals have been recorded in the Company’s consolidated financial statements as the likelihood of a loss is not probable at this time; and the Company does not believe a reasonably possible loss would be material to, nor the ultimate resolution of these cases will have a material adverse effect on, the Company’s financial condition, results of operations or cash flows. There can be no assurance that future developments related to pending claims or claims filed in the future, 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, along with its Chief Executive Officer, have been named as defendants in four actions filed on and after June 27, 2012, which have been consolidated, and, on March 31, 2017, certified as a class action 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-AGS. 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 class action on behalf of all persons and entities in the United States who purchased certain bird food products. The plaintiffs assert: (i) hundreds of millions of dollars in monetary damages (actual, compensatory, consequential, and restitution); (ii) punitive and treble damages; (iii) injunctive and declaratory relief; (iv) pre-judgment and post-judgment interest; and (v) costs and attorneys’ fees. The Company and its Chief Executive Officer dispute the plaintiffs’ assertions and have vigorously defended the consolidated action. The parties reached an agreement to settle this matter, which the parties memorialized in a settlement agreement submitted to the Court for approval on December 7, 2018. On January 31, 2019, the Court preliminarily approved the settlement, and scheduled a final fairness hearing for June 3, 2019. At December 29, 2018, $85.0 million was accrued for a probable loss related to this matter in the “Other current liabilities” line in the Condensed Consolidated Balance Sheet. During the three months ended December 29, 2018, the Company recognized insurance recoveries of $5.0 million related to this matter in the “Income (loss) from discontinued operations, net of tax” line in the Condensed Consolidated Statements of Operations. There can be no assurance that future developments with respect to 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 was named as a defendant in In re Scotts EZ Seed Litigation, Case No. 12-cv-4727 (VB), a New York and California class action lawsuit filed August 9, 2012 in the United States District Court for the Southern District of New York that asserted claims under false advertising and other legal theories based on a marketing statement on the Company’s EZ Seed grass seed product from 2009 to 2012. The plaintiffs sought, on behalf of themselves and purported class members, various forms of monetary and non-monetary relief, including statutory damages that they contend could amount to hundreds of millions of dollars. The Company defended the action vigorously, and disputed the plaintiffs’ claims and theories, including the recoverability of statutory damages. In 2017, the Court eliminated certain claims, narrowed the case in certain respects, and permitted the case to continue proceeding as a class action. On August 7, 2017, the Court requested briefs on the Company’s request for interlocutory review of issues relating to the recoverability of statutory damages in a class action by the United States Court of Appeals for the Second Circuit and, on August 31, 2017, approved that request. On January 8, 2018, however, the Second Circuit denied the interlocutory appeal request. The parties engaged in mediation on April 9, 2018 and agreed in principle to a preliminary settlement of the outstanding claims on April 10, 2018. The preliminary settlement required the Company to pay certain attorneys’ and administrative fees and provide certain payments to the class members. The preliminary settlement was approved by the court on December 19, 2018, and this case is now resolved, pending the final payment of the claims made by class members (which is currently underway and should conclude by February 28, 2019). At December 29, 2018, $12.2 million was accrued for a probable loss related to this matter in the “Other current liabilities” line in the Condensed Consolidated Balance Sheet. During the three months ended December 29, 2018, the Company recognized a charge of $0.5 million for a probable loss related to this matter in the “Impairment, restructuring and other” line in the Condensed Consolidated Statements of Operations. The resolution of the claims process may result in additional losses in excess of the amount accrued, however, the Company does not believe a reasonably possible loss in excess of the amount accrued would be material to, nor 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.

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

3 Months Ended

Dec. 29, 2018

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 and certain other balances denominated in foreign currencies. At December 29, 2018, the notional amount of outstanding currency forward contracts was $117.5 million, with a fair value of $0.5 million. At December 30, 2017, the notional amount of outstanding currency forward contracts was $302.3 million, with a fair value of $(4.7) million. At September 30, 2018, the notional amount of outstanding currency forward contracts was $117.2 million, with a fair value of $(0.6) 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 quarter.

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 AOCI within the Condensed Consolidated Balance Sheets. The fair value of the swap agreements is determined based on the present value of the estimated future net cash flows using implied rates in the applicable yield curve as of the valuation date.

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 maximum total U.S. dollar equivalent notional amount of $1,300.0 million at December 29, 2018, $1,300.0 million at December 30, 2017 and $800.0 million at September 30, 2018. Refer to “NOTE 9. DEBT” for the terms of the swap agreements outstanding at December 29, 2018. Included in the AOCI balance at December 29, 2018 was a gain of $0.1 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 December 29, 2018 was a gain of $0.6 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 and resin 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. The effective portion of the change in fair value remains as a component of AOCI until the related commodity 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 December 29, 2018, there were no amounts included within AOCI.

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



COMMODITY	DECEMBER 29, 2018	DECEMBER 30, 2017	SEPTEMBER 30, 2018
Urea	52,000 tons	40,500 tons	88,000 tons
Resin	12,600,000 pounds	—	—
Diesel	4,410,000 gallons	4,536,000 gallons	5,460,000 gallons
Heating Oil	1,218,000 gallons	1,344,000 gallons	1,218,000 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	BALANCE SHEET LOCATION	DECEMBER 29, 2018			DECEMBER 30, 2017			SEPTEMBER 30, 2018
		(In millions)
Interest rate swap agreements	Prepaid and other current assets	$	1.8		$	1.4		$	2.0
	Other assets	0.6			0.2			1.8
	Other current liabilities	(1.6		)	(1.0		)	—
	Other liabilities	(3.1		)	—			—
Commodity hedging instruments	Prepaid and other current assets	0.8			2.6			6.1
Total derivatives designated as hedging instruments		$	(1.5	)	$	3.2		$	9.9

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION
Currency forward contracts	Prepaid and other current assets	$	0.8		$	0.4		$	0.9
	Other current liabilities	(0.3		)	(5.1		)	(1.5		)
Commodity hedging instruments	Prepaid and other current assets	—			1.8			1.7
	Other current liabilities	(2.4		)	—			—
Total derivatives not designated as hedging instruments		(1.9		)	(2.9		)	1.1
Total derivatives		$	(3.4	)	$	0.3		$	11.0

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



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN AOCI
	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Interest rate swap agreements	$	(4.6	)	$	0.4
Commodity hedging instruments	(3.3		)	0.4
Total	$	(7.9	)	$	0.8



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2018			DECEMBER 30, 2017
		(In millions)
Interest rate swap agreements	Interest expense	$	(0.1	)	$	0.1
Commodity hedging instruments	Cost of sales	0.2			—
Total		$	0.1		$	0.1



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2018			DECEMBER 30, 2017
		(In millions)
Currency forward contracts	Other income, net	$	3.5		$	(2.6	)
Commodity hedging instruments	Cost of sales	(3.7		)	1.3
Total		$	(0.2	)	$	(1.3	)

FAIR VALUE MEASUREMENTS

3 Months Ended

Dec. 29, 2018

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.

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.

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.

Other

Other assets include investment securities in non-qualified retirement plan assets and the Company’s option to increase its economic interest in Bonnie Plants, Inc. (the “Bonnie Option”). Other liabilities include the contingent consideration related to the acquisition of Sunlight Supply. Investment securities in non-qualified retirement plan assets are valued using observable market prices in active markets and are classified within Level 1 of the valuation hierarchy. The fair value of the Bonnie Option is determined using a simulation approach, whereby the total value of the loan receivable and optional exchange for additional equity was estimated considering a distribution of possible future cash flows discounted to present value using an appropriate discount rate, and is classified in Level 3 of the fair value hierarchy.

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 29, 2018:



	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	$	1.1	$	—		$	—		$	1.1
Derivatives
Interest rate swap agreements	—		2.4			—			2.4
Currency forward contracts	—		0.8			—			0.8
Commodity hedging instruments	—		0.8			—			0.8
Other	18.2		—			13.0			31.2
Total	$	19.3	$	4.0		$	13.0		$	36.3
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(4.7	)	$	—		$	(4.7	)
Currency forward contracts	—		(0.3		)	—			(0.3		)
Commodity hedging instruments	—		(2.4		)	—			(2.4		)
Other	—		—			(0.9		)	(0.9		)
Total	$	—	$	(7.4	)	$	(0.9	)	$	(8.3	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 30, 2017:



	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	$	30.9	$	—		$	—	$	30.9
Derivatives
Interest rate swap agreements	—		1.6			—		1.6
Currency forward contracts	—		0.4			—		0.4
Commodity hedging instruments	—		4.4			—		4.4
Other	17.2		—			11.8		29.0
Total	$	48.1	$	6.4		$	11.8	$	66.3
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(1.0	)	$	—	$	(1.0	)
Currency forward contracts	—		(5.1		)	—		(5.1		)
Total	$	—	$	(6.1	)	$	—	$	(6.1	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2018:



	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	$	1.4	$	—		$	—		$	1.4
Derivatives
Interest rate swap agreements	—		3.8			—			3.8
Currency forward contracts	—		0.9			—			0.9
Commodity hedging instruments	—		7.8			—			7.8
Other	19.4		—			13.0			32.4
Total	$	20.8	$	12.5		$	13.0		$	46.3
Liabilities
Derivatives
Currency forward contracts	$	—	$	(1.5	)	$	—		$	(1.5	)
Other	—		—			(0.9		)	(0.9		)
Total	$	—	$	(1.5	)	$	(0.9	)	$	(2.4	)

SEGMENT INFORMATION

3 Months Ended

Dec. 29, 2018

Segment Reporting [Abstract]

SEGMENT INFORMATION

The Company divides its operations into three reportable business segments: U.S. Consumer, Hawthorne and Other. U.S. Consumer consists of the Company’s consumer lawn and garden business located in the geographic United States. Hawthorne consists of the Company’s indoor, urban and hydroponic gardening business. Other consists of the Company’s consumer lawn and garden business in geographies other than the U.S. and the Company’s product sales to commercial nurseries, greenhouses and other professional customers. Corporate consists of general and administrative expenses and certain other income/expense items not allocated to the business segments. This identification of reportable segments is consistent with how the segments report to and are managed by the chief operating decision maker of the Company.

Segment performance is evaluated based on several factors, including income (loss) from continuing operations before income taxes, amortization, impairment, restructuring and other charges (“Segment Profit (Loss)”). Senior management uses this measure of profit (loss) to evaluate segment performance because the Company believes this measure is indicative of performance trends and the overall earnings potential of each segment.

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Net sales:
U.S. Consumer	$	136.9		$	125.9
Hawthorne	140.8			76.7
Other	20.4			18.9
Consolidated	$	298.1		$	221.5

Segment Profit (Loss):
U.S. Consumer	$	(43.1	)	$	(37.9	)
Hawthorne	4.4			1.7
Other	(4.0		)	(4.0		)
Total Segment Loss	(42.7		)	(40.2		)
Corporate	(27.9		)	(25.0		)
Intangible asset amortization	(8.3		)	(6.9		)
Impairment, restructuring and other	(6.0		)	0.2
Equity in income of unconsolidated affiliates	1.3			0.6
Interest expense	(25.2		)	(17.8		)
Other non-operating income, net	2.9			2.5
Loss from continuing operations before income taxes	$	(105.9	)	$	(86.6	)



	DECEMBER 29, 2018		DECEMBER 30, 2017		SEPTEMBER 30, 2018
	(In millions)
Total assets:
U.S. Consumer	$	1,889.5	$	1,836.1	$	1,702.2
Hawthorne	961.2		674.4		978.6
Other	163.7		169.4		161.3
Corporate	210.8		230.9		212.4
Consolidated	$	3,225.2	$	2,910.8	$	3,054.5

The following table presents net sales by product category:



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
	(In millions)
US Consumer:
Lawn care	$	49.7	$	35.0
Growing media	38.3		37.6
Controls	30.2		31.4
Roundup^® Restated Marketing Agreement	8.1		8.3
Other, primarily gardening and landscape	10.6		13.6
Hawthorne:
Indoor, urban and hydroponic gardening	140.8		76.7
Other:
Growing media	10.9		11.0
Other, primarily lawn care, gardening and controls	9.5		7.9
Total net sales	$	298.1	$	221.5

The following table presents net sales by geographic area:



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
	(In millions)
Net sales:
United States	$	246.9	$	162.5
International	51.2		59.0
	$	298.1	$	221.5

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

3 Months Ended

Dec. 29, 2018

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

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS

The 6.000% and 5.250% Senior Notes were issued on October 13, 2015 and December 15, 2016, respectively, 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. 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 indentures governing the 6.000% and 5.250% 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 indentures governing the 6.000% and 5.250% 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% and 5.250% Senior Notes pursuant to the indentures governing the 6.000% and 5.250% Senior Notes.

The following 100% directly or indirectly owned subsidiaries fully and unconditionally guarantee at December 29, 2018 the 6.000% and 5.250% 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.; SLS Holdings, Inc. and SMG ITO Holdings, Inc. (collectively, the “Guarantors”).

The following information presents Condensed Consolidating Statements of Operations for the three months ended December 29, 2018 and December 30, 2017, Condensed Consolidating Statements of Comprehensive Income (Loss) for the three months ended December 29, 2018 and December 30, 2017, Condensed Consolidating Statements of Cash Flows for the three months ended December 29, 2018 and December 30, 2017, and Condensed Consolidating Balance Sheets as of December 29, 2018, December 30, 2017 and September 30, 2018. 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 three months ended December 29, 2018 and December 30, 2017 are $49.1 million and $182.5 million, respectively, of dividends paid by the Guarantors and Non-Guarantors to the Parent representing return of investments and as such are classified within cash flows from investing activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended December 29, 2018

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	232.1		$	66.0		$	—		$	298.1
Cost of sales	—			206.9			54.2			—			261.1
Cost of sales—impairment, restructuring and other	—			2.2			0.3			—			2.5
Gross profit	—			23.0			11.5			—			34.5
Operating expenses:
Selling, general and administrative	—			101.4			14.6			0.3			116.3
Impairment, restructuring and other	—			3.4			0.1			—			3.5
Other (income) expense, net	(0.2		)	0.1			(0.3		)	—			(0.4		)
Income (loss) from operations	0.2			(81.9		)	(2.9		)	(0.3		)	(84.9		)
Equity (income) loss in subsidiaries	69.3			(1.5		)	—			(67.8		)	—
Equity in (income) loss of unconsolidated affiliates	—			(1.4		)	0.1			—			(1.3		)
Interest expense	18.8			18.3			0.9			(12.8		)	25.2
Other non-operating (income) expense, net	(5.9		)	(2.3		)	(7.5		)	12.8			(2.9		)
Income (loss) from continuing operations before income taxes	(82.0		)	(95.0		)	3.6			67.5			(105.9		)
Income tax expense (benefit) from continuing operations	(2.8		)	(21.3		)	0.8			—			(23.3		)
Income (loss) from continuing operations	(79.2		)	(73.7		)	2.8			67.5			(82.6		)
Income (loss) from discontinued operations, net of tax	—			3.0			(0.1		)	—			2.9
Net income (loss)	$	(79.2	)	$	(70.7	)	$	2.7		$	67.5		$	(79.7	)
Net (income) loss attributable to noncontrolling interest	—			—			—			0.1			0.1
Net income (loss) attributable to controlling interest	$	(79.2	)	$	(70.7	)	$	2.7		$	67.6		$	(79.6	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended December 29, 2018

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	(79.2	)	$	(70.7	)	$	2.7		$	67.5		$	(79.7	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(5.3		)	—			(5.3		)	5.3			(5.3		)
Net change in derivatives	(8.0		)	(3.5		)	—			3.5			(8.0		)
Net change in pension and other post-retirement benefits	0.9			0.1			0.8			(0.9		)	0.9
Total other comprehensive income (loss)	(12.4		)	(3.4		)	(4.5		)	7.9			(12.4		)
Comprehensive income (loss)	(91.6		)	(74.1		)	(1.8		)	75.4			(92.1		)
Comprehensive (income) loss attributable to noncontrolling interest	—			—			—			0.1			0.1
Comprehensive income (loss) attributable to controlling interest	$	(91.6	)	$	(74.1	)	$	(1.8	)	$	75.5		$	(92.0	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the three months ended December 29, 2018

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$	(19.1	)	$	(193.6	)	$	(20.7	)	$	—		$	(233.4	)

INVESTING ACTIVITIES ^(a)
Investments in property, plant and equipment	—			(12.1		)	(0.6		)	—			(12.7		)
Investments in acquired businesses, net of cash acquired	—			(6.6		)	—			—			(6.6		)
Other investing, net	—			0.9			1.3			—			2.2
Return of investments from affiliates	49.1			—			—			(49.1		)	—
Investing cash flows from (to) affiliates	(0.2		)	(2.3		)	—			2.5			—
Net cash provided by (used in) investing activities	48.9			(20.1		)	0.7			(46.6		)	(17.1		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			347.6			39.2			—			386.8
Repayments under revolving and bank lines of credit and term loans	—			(86.6		)	(29.7		)	—			(116.3		)
Dividends paid	(30.4		)	(49.1		)	—			49.1			(30.4		)
Purchase of Common Shares	(0.5		)	—			—			—			(0.5		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Cash received from exercise of stock options	1.1			—			—			—			1.1
Financing cash flows from (to) affiliates	—			0.2			2.3			(2.5		)	—
Net cash provided by (used in) financing activities	(29.8		)	211.3			11.8			46.6			239.9
Effect of exchange rate changes on cash	—			—			(0.7		)	—			(0.7		)
Net increase (decrease) in cash and cash equivalents	—			(2.4		)	(8.9		)	—			(11.3		)
Cash and cash equivalents at beginning of period	—			3.0			30.9			—			33.9
Cash and cash equivalents at end of period	$	—		$	0.6		$	22.0		$	—		$	22.6


(a)	Cash received by the Parent from the Guarantors and Non-Guarantors in the form of dividends in the amount of $49.1 million represent return of investments and are included in cash flows from investing activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of December 29, 2018

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	0.6	$	22.0	$	—		$	22.6
Accounts receivable, net	—		107.2		56.6		—			163.8
Accounts receivable pledged	—		44.4		—		—			44.4
Inventories	—		659.3		86.1		—			745.4
Prepaid and other current assets	2.0		79.2		21.3		—			102.5
Total current assets	2.0		890.7		186.0		—			1,078.7
Investment in unconsolidated affiliates	—		36.6		0.7		—			37.3
Property, plant and equipment, net	—		458.8		61.0		—			519.8
Goodwill	—		420.1		108.0		11.6			539.7
Intangible assets, net	—		745.7		93.9		7.2			846.8
Other assets	9.7		163.5		29.7		—			202.9
Equity investment in subsidiaries	746.1		—		—		(746.1		)	—
Intercompany assets	1,736.3		—		2.0		(1,738.3		)	—
Total assets	$	2,494.1	$	2,715.4	$	481.3	$	(2,465.6	)	$	3,225.2

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	47.7	$	81.7	$	13.4	$	(47.7	)	$	95.1
Accounts payable	—		206.1		30.9		—			237.0
Other current liabilities	10.6		228.9		23.0		—			262.5
Total current liabilities	58.3		516.7		67.3		(47.7		)	594.6
Long-term debt	2,185.0		1,438.7		106.4		(1,543.9		)	2,186.2
Distributions in excess of investment in unconsolidated affiliate	—		21.9		—		—			21.9
Other liabilities	2.5		140.4		26.4		—			169.3
Equity investment in subsidiaries	—		2.5		—		(2.5		)	—
Intercompany liabilities	—		119.8		—		(119.8		)	—
Total liabilities	2,245.8		2,240.0		200.1		(1,713.9		)	2,972.0
Total equity—controlling interest	248.3		475.4		281.2		(756.6		)	248.3
Noncontrolling interest	—		—		—		4.9			4.9
Total equity	248.3		475.4		281.2		(751.7		)	253.2
Total liabilities and equity	$	2,494.1	$	2,715.4	$	481.3	$	(2,465.6	)	$	3,225.2

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Operations

for the three months ended December 30, 2017

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	147.5		$	74.0		$	—		$	221.5
Cost of sales	—			127.0			60.5			—			187.5
Gross profit	—			20.5			13.5			—			34.0
Operating expenses:
Selling, general and administrative	—			90.4			17.5			0.3			108.2
Impairment, restructuring and other	—			(0.2		)	—			—			(0.2		)
Other (income) expense, net	(0.2		)	(1.1		)	(0.8		)	—			(2.1		)
Income (loss) from operations	0.2			(68.6		)	(3.2		)	(0.3		)	(71.9		)
Equity (income) loss in subsidiaries	18.0			1.0			—			(19.0		)	—
Other non-operating (income) loss	(3.9		)	—			(4.7		)	8.6			—
Equity in (income) loss of unconsolidated affiliates	—			(0.5		)	(0.1		)	—			(0.6		)
Interest expense	16.9			8.8			0.7			(8.6		)	17.8
Other non-operating (income) expense, net	—			(2.5		)	—			—			(2.5		)
Income (loss) from continuing operations before income taxes	(30.8		)	(75.4		)	0.9			18.7			(86.6		)
Income tax expense (benefit) from continuing operations	(9.8		)	(57.5		)	0.7			—			(66.6		)
Income (loss) from continuing operations	(21.0		)	(17.9		)	0.2			18.7			(20.0		)
Income (loss) from discontinued operations, net of tax	—			(0.2		)	(1.0		)	—			(1.2		)
Net income (loss)	$	(21.0	)	$	(18.1	)	$	(0.8	)	$	18.7		$	(21.2	)
Net (income) loss attributable to noncontrolling interest	—			—			—			—			—
Net income (loss) attributable to controlling interest	$	(21.0	)	$	(18.1	)	$	(0.8	)	$	18.7		$	(21.2	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended December 30, 2017

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	(21.0	)	$	(18.1	)	$	(0.8	)	$	18.7		$	(21.2	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—			—			—			—			—
Net change in derivatives	0.7			0.4			—			(0.4		)	0.7
Net change in pension and other post-retirement benefits	0.3			0.1			0.2			(0.3		)	0.3
Total other comprehensive income (loss)	1.0			0.5			0.2			(0.7		)	1.0
Comprehensive income (loss)	(20.0		)	(17.6		)	(0.6		)	18.0			(20.2		)
Comprehensive (income) loss attributable to noncontrolling interest	—			—			—			—			—
Comprehensive income (loss) attributable to controlling interest	$	(20.0	)	$	(17.6	)	$	(0.6	)	$	18.0		$	(20.2	)

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Statement of Cash Flows

for the three months ended December 30, 2017

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	9.6		$	(239.2	)	$	19.6		$	(0.5	)	$	(210.5	)

INVESTING ACTIVITIES ^(a)
Investments in property, plant and equipment	—			(17.3		)	(2.1		)	—			(19.4		)
Investments in loans receivable	—			(5.3		)	—			—			(5.3		)
Investments in acquired businesses, net of cash acquired	—			(40.5		)	(29.5		)	—			(70.0		)
Return of investments from affiliates	182.5			—			—			(182.5		)	—
Investing cash flows from (to) affiliates	(66.4		)	(66.9		)	—			133.3			—
Net cash provided by (used in) investing activities	116.1			(130.0		)	(31.6		)	(49.2		)	(94.7		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			534.6			38.8			—			573.4
Repayments under revolving and bank lines of credit and term loans	—			(86.7		)	(49.3		)	—			(136.0		)
Dividends paid	(30.5		)	(182.5		)	(0.5		)	183.0			(30.5		)
Purchase of Common Shares	(96.2		)	—			—			—			(96.2		)
Payments on seller notes	—			—			(3.0		)	—			(3.0		)
Cash received from exercise of stock options	1.0			—			—			—			1.0
Acquisition of noncontrolling interests	—			—			(70.1		)	—			(70.1		)
Financing cash flows from (to) affiliates	—			66.4			66.9			(133.3		)	—
Net cash provided by (used in) financing activities	(125.7		)	331.8			(17.2		)	49.7			238.6
Effect of exchange rate changes on cash	—			—			0.6			—			0.6
Net increase (decrease) in cash and cash equivalents	—			(37.4		)	(28.6		)	—			(66.0		)
Cash and cash equivalents at beginning of period	—			39.8			80.7			—			120.5
Cash and cash equivalents at end of period	$	—		$	2.4		$	52.1		$	—		$	54.5

(a)

Cash received by the Parent from the Guarantors and Non-Guarantors in the form of dividends in the amount of $182.5 million represent return of investments and are included in cash flows from investing activities. Cash received by the Guarantors from the Non-Guarantors in the form of dividends in the amount of $0.5 million represent return on investments and are included in cash flows from operating activities.

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of December 30, 2017

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	2.4	$	52.1	$	—		$	54.5
Accounts receivable, net	—		77.4		51.0		—			128.4
Accounts receivable pledged	—		42.2		—		—			42.2
Inventories	—		605.9		90.2		—			696.1
Prepaid and other current assets	1.4		43.2		17.1		—			61.7
Total current assets	1.4		771.1		210.4		—			982.9
Investment in unconsolidated affiliates	—		30.9		0.8		—			31.7
Property, plant and equipment, net	—		398.3		65.8		—			464.1
Goodwill	—		322.9		130.3		11.6			464.8
Intangible assets, net	—		639.5		135.4		8.5			783.4
Other assets	7.7		166.3		9.9		—			183.9
Equity investment in subsidiaries	1,125.8		—		—		(1,125.8		)	—
Intercompany assets	1,087.5		157.5		—		(1,245.0		)	—
Total assets	$	2,222.4	$	2,486.5	$	552.6	$	(2,350.7	)	$	2,910.8

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	15.0	$	55.7	$	30.4	$	(15.0	)	$	86.1
Accounts payable	—		194.3		28.9		—			223.2
Other current liabilities	8.7		117.8		35.3		—			161.8
Total current liabilities	23.7		367.8		94.6		(15.0		)	471.1
Long-term debt	1,695.6		998.7		56.5		(1,053.8		)	1,697.0
Distributions in excess of investment in unconsolidated affiliate	—		21.9		—		—			21.9
Other liabilities	0.3		148.1		59.6		5.0			213.0
Equity investment in subsidiaries	—		59.4		—		(59.4		)	—
Intercompany liabilities	—		—		152.9		(152.9		)	—
Total liabilities	1,719.6		1,595.9		363.6		(1,276.1		)	2,403.0
Total equity—controlling interest	502.8		890.6		189.0		(1,079.6		)	502.8
Noncontrolling interest	—		—		—		5.0			5.0
Total equity	502.8		890.6		189.0		(1,074.6		)	507.8
Total liabilities and equity	$	2,222.4	$	2,486.5	$	552.6	$	(2,350.7	)	$	2,910.8

THE SCOTTS MIRACLE-GRO COMPANY

Condensed Consolidating Balance Sheet

As of September 30, 2018

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	3.0	$	30.9	$	—		$	33.9
Accounts receivable, net	—		172.5		53.5		—			226.0
Accounts receivable pledged	—		84.5		—		—			84.5
Inventories	—		394.5		86.9		—			481.4
Prepaid and other current assets	2.2		44.6		13.1		—			59.9
Total current assets	2.2		699.1		184.4		—			885.7
Investment in unconsolidated affiliates	—		35.2		0.9		—			36.1
Property, plant and equipment, net	—		464.7		66.1		—			530.8
Goodwill	—		420.6		110.8		11.6			543.0
Intangible assets, net	—		752.3		97.5		7.5			857.3
Other assets	11.4		164.8		25.4		—			201.6
Equity investment in subsidiaries	860.0		—		—		(860.0		)	—
Intercompany assets	1,422.8		—		6.5		(1,429.3		)	—
Total assets	$	2,296.4	$	2,536.7	$	491.6	$	(2,270.2	)	$	3,054.5

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	40.0	$	118.4	$	14.2	$	(40.0	)	$	132.6
Accounts payable	—		119.0		31.5		—			150.5
Other current liabilities	17.8		278.3		33.5		—			329.6
Total current liabilities	57.8		515.7		79.2		(40.0		)	612.7
Long-term debt	1,883.0		1,140.9		102.1		(1,242.2		)	1,883.8
Distributions in excess of investment in unconsolidated affiliate	—		21.9		—		—			21.9
Other liabilities	1.0		143.6		26.9		5.0			176.5
Equity investment in subsidiaries	—		1.5		—		(1.5		)	—
Intercompany liabilities	—		125.0		—		(125.0		)	—
Total liabilities	1,941.8		1,948.6		208.2		(1,403.7		)	2,694.9
Total equity—controlling interest	354.6		588.1		283.4		(871.5		)	354.6
Noncontrolling interest	—		—		—		5.0			5.0
Total equity	354.6		588.1		283.4		(866.5		)	359.6
Total liabilities and equity	$	2,296.4	$	2,536.7	$	491.6	$	(2,270.2	)	$	3,054.5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 29, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting	The Company’s unaudited condensed consolidated financial statements for the three months ended December 29, 2018 and December 30, 2017 are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Consolidation	The condensed consolidated financial statements include the accounts of Scotts Miracle-Gro and its subsidiaries. All intercompany transactions and accounts have been eliminated in consolidation. The Company’s consolidation criteria are based on majority ownership (as evidenced by a majority voting interest in the entity) and an objective evaluation and determination of effective management control. AeroGrow International, Inc. (“AeroGrow”), in which the Company has a controlling interest, is 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) loss attributable to noncontrolling interest in the Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Comprehensive Income (Loss), respectively. The results of businesses acquired or disposed of are included in the condensed consolidated financial statements from the date of each acquisition or up to the date of disposal, 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 Quarterly Report on Form 10-Q should be read in conjunction with Scotts Miracle-Gro’s Annual Report on Form 10-K for the fiscal year ended September 30, 2018 (the “2018 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, 2018 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.
Recently Adopted & Issued Accounting Pronouncements	RECENTLY ADOPTED 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 standard involves a five-step process that includes identifying the contract with the customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations in the contract and recognizing revenue when the entity satisfies the performance obligations. The new standard also results 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 Company adopted this guidance effective October 1, 2018 under the modified retrospective approach. The Company’s revenue is primarily product sales, which are recognized at a point in time when title transfers to customers and the Company has no further obligation to provide services related to such products. The Company’s timing of recognition of revenue is substantially unchanged under the amended guidance. The new accounting guidance required the Company to recognize earlier certain deferred revenue associated with a license agreement related to the sale of the International Business (as defined in “NOTE 3. DISCONTINUED OPERATIONS”), resulting in a cumulative adjustment to its fiscal 2019 opening balance of retained earnings of $9.1 million, other current liabilities of $1.4 million and other liabilities of $7.7 million. With the exception of this item, the adoption of the amended accounting guidance did not have a material impact on the Company’s condensed consolidated financial statements. The additional disclosures required are presented within “NOTE 2. REVENUE RECOGNITION” and “NOTE 15. SEGMENT INFORMATION.” Cash Flow Presentation In August 2016, the FASB issued an accounting standard update that amends the guidance on the classification of certain cash receipts and payments in the statement of cash flows. The Company adopted this guidance on a retrospective basis effective October 1, 2018. The adoption of this guidance did not have a significant impact on the Company’s consolidated cash flows. Business Combinations In January 2017, the FASB issued an accounting standard update that clarifies the definition of a business to provide additional guidance to assist in evaluating whether transactions should be accounted for as an acquisition (or disposal) of either an asset or business. The Company adopted this guidance on a prospective basis effective October 1, 2018. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Employee Benefit Plans In March 2017, the FASB issued an accounting standard update that requires entities to (1) disaggregate the current-service-cost component from the other components of net benefit cost (the “other components”) and present the current-service-cost with other current compensation costs for related employees in the income statement, (2) present the other components elsewhere in the income statement and outside of income from operations if that subtotal is presented and (3) limit the amount of costs eligible for capitalization (e.g., as part of inventory or property, plant, and equipment) to only the service-cost component of net benefit cost. The provisions are required to be applied retrospectively for the presentation of cost components in the income statement and prospectively for the capitalization of cost components. The Company adopted this guidance effective October 1, 2018 and has classified non-service-cost components of net benefit cost/income in the “Other non-operating income, net” line in the Condensed Consolidated Statements of Operations. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. Income Taxes On December 22, 2017, H.R.1 (the “Act,” formerly known as the “Tax Cuts and Jobs Act”) was signed into law. The Act provides for significant changes to the U.S. Internal Revenue Code of 1986, as amended (the “Code”). Among other items, the Act implemented a territorial tax system, imposed a one-time transition tax on deemed repatriated earnings of foreign subsidiaries, and reduced the federal corporate statutory tax rate to 21% effective January 1, 2018. Additionally, the Securities and Exchange Commission (the “SEC”) released Staff Accounting Bulletin No. 118 (“SAB 118”) which provides guidance on accounting for the Act’s impact under Accounting Standards Codification (“ASC”) Topic 740, Income Taxes (“ASC 740”). The guidance in SAB 118 addresses certain fact patterns where the accounting for changes in tax laws or tax rates under ASC 740 is incomplete upon issuance of an entity’s financial statements for the reporting period in which the Act is enacted. Under the SEC staff guidance in SAB 118, in the financial reporting period in which the Act is enacted, the income tax effects of the Act for which the accounting under ASC 740 is incomplete would be reported as a provisional amount based on a reasonable estimate (to the extent a reasonable estimate can be determined), which would be subject to adjustment during a “measurement period” until the accounting under ASC 740 is complete. The measurement period is limited to no more than one year beyond the enactment date under the SEC staff’s guidance. SAB 118 also describes supplemental disclosures that should accompany the provisional amounts, including the reasons for the incomplete accounting, the additional information or analysis that is needed, and other information relevant to why the registrant was not able to complete the accounting required under ASC 740 in a timely manner. For discussion of the impacts of the Act that are material to the Company and required disclosures related to the Act pursuant to the guidance provided under SAB 118, refer to “NOTE 11. INCOME TAXES.” Reporting Comprehensive Income In February 2018, the FASB issued an accounting standard update that allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Act. The Company elected to adopt this guidance effective October 1, 2018, resulting in a reclassification of $16.9 million from accumulated other comprehensive income (loss) (“AOCI”) to retained earnings for the three months ended December 29, 2018. Share-Based Compensation In June 2018, the FASB issued an accounting standard update that simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the amended accounting guidance, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The Company elected to adopt this guidance effective October 1, 2018. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial position, results of operations or cash flows. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Leases In February 2016, the FASB issued its final standard on lease accounting. 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 as of or are entered into after the beginning of either (i) the date of adoption or (ii) the earliest comparative period presented in the financial statements. The Company is currently evaluating available transition methods and the impact of this standard on its consolidated results of operations, financial position and cash flows. The Company has made progress on its evaluation of the amended guidance, including identification of the population of leases affected, determining the information required to calculate the lease liability and right-of-use asset and evaluating models to assist in future reporting. Credit Losses In June 2016, the FASB issued an accounting standard update related to the measurement of credit losses on financial instruments. The amended accounting guidance changes the impairment model for most financial assets to require measurement and recognition of expected credit losses for financial assets held. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2020. The Company is continuing to assess the impact of the amended guidance. Cloud Computing Costs In August 2018, the FASB issued an accounting standard update that aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2020. The Company is continuing to assess the impact of the amended guidance. Employee Benefit Plans In August 2018, the FASB issued an accounting standard update that removes certain disclosures that are not considered cost beneficial, clarifies certain required disclosures and requires certain additional disclosures. The provisions are effective for the Company’s financial statements no later than the fiscal year beginning October 1, 2020. The Company is continuing to assess the impact of the amended guidance.
Revenue Recognition	Nature of Goods and Services The Company’s revenue is primarily generated from sales of branded and private label lawn and garden care and indoor and hydroponic gardening finished products to home centers, mass merchandisers, warehouse clubs, large hardware chains, independent hardware stores, nurseries, garden centers, food and drug stores, indoor gardening and hydroponic product distributors, retailers and growers. In addition to product sales, the Company acts as the exclusive agent of Monsanto Company (“Monsanto”) for the marketing and distribution of Monsanto’s consumer Roundup^® non-selective weedkiller products in the United States and certain other specified countries, and performs certain other services under ancillary agreements with Monsanto. The Company also provides marketing, research and development and certain ancillary services to Bonnie Plants, Inc. (“Bonnie”). Refer to “NOTE 15. SEGMENT INFORMATION” for disaggregated revenue information and “NOTE 8. MARKETING AGREEMENT” for revenue information related to the Monsanto agreements. Identification and Satisfaction of Performance Obligations Product sales are recognized at a point in time when control of products transfers to customers and the Company has no further obligation to provide services related to such products. Control is the ability of customers to direct the “use of” and “obtain” the benefit from the Company’s products. In evaluating the timing of the transfer of control of products to customers, the Company considers several control indicators, including significant risks and rewards of products, the Company’s right to payment and the legal title of the products. Based on the assessment of control indicators, sales are typically recognized when products are delivered to or picked up by the customer. The Company is generally the principal in a transaction, therefore revenue is primarily recorded on a gross basis. When the Company is a principal in a transaction, it has determined that it controls the ability to direct the use of the product prior to transfer to a customer, is primarily responsible for fulfilling the promise to provide the product or service to the customer, has discretion in establishing prices, and ultimately controls the transfer of the product or services provided to the customer. Under the terms of the Second Amended and Restated Agency and Marketing Agreement (the “Restated Marketing Agreement”), pursuant to which the Company serves as exclusive sales and marketing agent of Monsanto with respect to Monsanto’s consumer Roundup^® non-selective weedkiller products in the United States and certain other specified countries, 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 commission payable under the Restated Marketing Agreement is equal to (1) 50% of the actual earnings before interest and income taxes of Monsanto’s consumer Roundup^® business in the markets covered by the Restated Marketing Agreement for program years 2017 and 2018 and (2) 50% of the actual earnings before interest and income taxes of Monsanto’s consumer Roundup^® business in the markets covered by the Restated Marketing Agreement in excess of $40.0 million for program years 2019 and thereafter. The Restated Marketing Agreement also requires the Company to make annual payments of $18.0 million to Monsanto as a contribution against the overall expenses of its consumer Roundup^® business. The gross commission earned under the Restated Marketing Agreement and the contribution payments to Monsanto are included in the “Net sales” line in the Condensed Consolidated Statements of Operations. The Company performs other services, including conversion services, pursuant to ancillary agreements with Monsanto. The actual costs incurred for these activities are charged to and reimbursed by Monsanto. The Company records costs incurred 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 and its sole shareholder, Alabama Farmers Cooperative, Inc. (“AFC”), the Company provides marketing, research and development and certain ancillary services to Bonnie. In exchange for these services, Bonnie reimburses the Company for certain costs and provides a commission fee earned based on a percentage of the growth in 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 in the Condensed Consolidated Statements of Operations, with no effect on gross profit dollars or net income. Transactional Price and Promotional Allowances Revenue for product sales is recorded net of sales returns and allowances. Revenues are measured based on the amount of consideration that the Company expects to receive as derived from a list price, reduced by estimates for variable consideration. Variable consideration includes the cost of current and continuing promotional programs and expected sales returns. Commission income related to the Monsanto and Bonnie agreements is recognized over the program year as the services are being performed based upon the commission income formula in the agreements. The Company’s promotional programs primarily include rebates based on sales volumes, in-store promotional allowances, cooperative advertising programs, direct consumer rebate programs and special purchasing incentives. The cost of promotional programs is estimated considering all reasonably available information, including current expectations and historical experience. Promotion costs (including allowances and rebates) incurred during the year are expensed to interim periods in relation to revenues and are recorded as a reduction of net sales. Accruals for expected payouts under these programs are included in the “Other current liabilities” line in the Condensed Consolidated Balance Sheets. 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. Shipping and handling costs are accounted for as contract fulfillment costs and included in the “Cost of sales” line in the Condensed Consolidated Statements of Operations. The Company excludes from revenue any amounts collected from customers for sales or other taxes.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 29, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Supplemental Cash Flow Information

Supplemental cash flow information was as follows:



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Interest paid	$	(31.4	)	$	(25.5	)
Income taxes paid	(8.7		)	(1.5		)

DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Dec. 29, 2018

Discontinued Operations and Disposal Groups [Abstract]

Summary of Discontinued Operations



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Impairment, restructuring and other charges (recoveries), net	$	(4.9	)	$	1.4
Gain on sale / contribution of business	—			(0.2		)
Income (loss) from discontinued operations before income taxes	4.9			(1.2		)
Income tax expense from discontinued operations	2.0			—
Income (loss) from discontinued operations, net of tax	$	2.9		$	(1.2	)

- 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

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-Name Accounting Standards Codification
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-Paragraph 3A
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Section 45
-Paragraph 11
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721665-107760

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760

+ Details

ACQUISITIONS AND INVESTMENTS (Tables)

3 Months Ended

Dec. 29, 2018

Business Combinations [Abstract]

Schedule of Pro Forma Information

The following unaudited pro forma information presents the combined results of operations as if the acquisition of Sunlight Supply had occurred at the beginning of fiscal 2017. Sunlight Supply’s pre-acquisition results have been added to the Company’s historical results. The pro forma results contained in the table below include adjustments for (i) the elimination of intercompany sales, (ii) amortization of acquired intangibles, (iii) increased depreciation expense as a result of acquisition date fair value adjustments, (iv) increased interest expense related to the financing of the acquisition, (v) adjustments to tax expense based on condensed consolidated pro forma results, and (vi) the impact of Common Shares issued as part of the purchase price in connection with the acquisition. The pro forma information does not reflect the realization of any potential cost savings or other synergies from the acquisition as a result of restructuring activities and other cost savings initiatives. These pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the results of operations as they would have been had the acquisitions occurred on the assumed dates, nor are they necessarily an indication of future operating results.



	THREE MONTHS ENDED
Unaudited Consolidated Pro Forma Results	DECEMBER 30, 2017
	(In millions, except per share data)
Pro forma net sales	$	301.3
Pro forma net loss attributable to controlling interest	(20.9		)
Pro forma diluted net loss per common share	(0.36		)

INVESTMENT IN UNCONSOLIDATED AFFILIATES (Tables)

3 Months Ended

Dec. 29, 2018

Equity Method Investments and Joint Ventures [Abstract]

Summary of Joint Venture Financial Information

The following table presents summarized financial information of the Company’s unconsolidated affiliates:



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Revenue	$	287.9		$	272.2
Gross margin	81.5			76.0
Selling and administrative expenses	61.6			64.0
Amortization expense	17.5			12.1
Interest expense	20.0			17.5
Restructuring and other charges	10.3			3.6
Net income (loss)	$	(27.9	)	$	(21.2	)

IMPAIRMENT, RESTRUCTURING AND OTHER (Tables)

3 Months Ended

Dec. 29, 2018

Restructuring and Related Activities [Abstract]

Schedules of Impairment, Restructuring and Other Charges, and Activity Related to Liabilities

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Cost of sales—impairment, restructuring and other:
Restructuring and other charges	$	2.0		$	—
Property, plant and equipment impairments	0.5			—
Operating expenses:
Restructuring and other charges (recoveries)	3.5			(0.2		)
Impairment, restructuring and other charges (recoveries) from continuing operations	$	6.0		$	(0.2	)
Restructuring and other charges (recoveries), net, from discontinued operations	(4.9		)	1.4
Total impairment, restructuring and other charges	$	1.1		$	1.2



Amounts accrued for restructuring and other at September 30, 2018	$	112.2
Restructuring and other charges from continuing operations	5.5
Restructuring and other charges from discontinued operations	0.1
Payments and other	(4.4		)
Amounts accrued for restructuring and other at December 29, 2018	$	113.4

INVENTORIES (Tables)

3 Months Ended

Dec. 29, 2018

Inventory Disclosure [Abstract]

Summary of Inventories

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



	DECEMBER 29, 2018		DECEMBER 30, 2017		SEPTEMBER 30, 2018
	(In millions)
Finished goods	$	524.3	$	462.3	$	292.1
Work-in-process	73.8		71.0		60.1
Raw materials	147.3		162.8		129.2
Total inventories	$	745.4	$	696.1	$	481.4

MARKETING AGREEMENT (Tables)

3 Months Ended

Dec. 29, 2018

Marketing Agreement [Abstract]

Schedule of Net Commission and Reimbursements Earned Under Marketing Agreement

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Gross commission	$	—		$	0.1
Contribution expenses	(4.5		)	(4.5		)
Amortization of marketing fee	—			(0.2		)
Net commission	(4.5		)	(4.6		)
Reimbursements associated with Restated Marketing Agreement	12.6			12.9
Total net sales associated with Restated Marketing Agreement	$	8.1		$	8.3

DEBT (Tables)

3 Months Ended

Dec. 29, 2018

Debt Disclosure [Abstract]

Components of Long-Term Debt

The components of the Company’s debt are as follows:



	DECEMBER 29, 2018		DECEMBER 30, 2017		SEPTEMBER 30, 2018
	(In millions)
Credit Facilities:
Revolving loans	$	793.9	$	798.8	$	492.2
Term loans	790.0		270.0		790.0
Senior Notes – 5.250%	250.0		250.0		250.0
Senior Notes – 6.000%	400.0		400.0		400.0
Receivables facility	40.0		38.0		76.0
Other	16.3		34.5		17.5
Total debt	2,290.2		1,791.3		2,025.7
Less current portions	95.1		86.1		132.6
Less unamortized debt issuance costs	8.9		8.2		9.3
Long-term debt	$	2,186.2	$	1,697.0	$	1,883.8

Schedule of Interest Rate Swap Agreements

The notional amount, effective date, expiration date and rate of each of these swap agreements outstanding at December 29, 2018 are shown in the table below:



Notional Amount (in millions)			Effective Date (a)	Expiration Date	Fixed Rate
$	150	^(b)	2/7/2017	5/7/2019	2.12	%
50		^(b)	2/7/2017	5/7/2019	2.25	%
50			2/28/2018	5/28/2019	2.01	%
200		^(c)	12/20/2016	6/20/2019	2.12	%
250		^(d)	1/8/2018	6/8/2020	2.09	%
100			6/20/2018	10/20/2020	2.15	%
200		^(d)	11/7/2018	6/7/2021	2.87	%
100			11/7/2018	7/7/2021	2.96	%
200			11/7/2018	10/7/2021	2.98	%


(a)	The effective date refers to the date on which interest payments were 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)	Notional amount adjusts in accordance with a specified seasonal schedule. This represents the maximum notional amount at any point in time.

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5580258-113959

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41620-113959

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579245-113959

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-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

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579240-113959

+ Details

EQUITY (Tables)

3 Months Ended

Dec. 29, 2018

Equity [Abstract]

Summary of Changes in Equity



	Common Shares and Capital in Excess of Stated Value			Retained Earnings			Treasury Shares			Accumulated Other Comprehensive Loss			Total Equity - Controlling Interest			Non-controlling Interest			Total Equity
Balance at September 30, 2017	$	407.6		$	978.2		$	(667.8	)	$	(69.2	)	$	648.8		$	12.9		$	661.7
Net income (loss)	—			(21.2		)	—			—			(21.2		)	—			(21.2		)
Other comprehensive income (loss)	—			—			—			1.0			1.0			—			1.0
Share-based compensation	6.0			—			—			—			6.0			—			6.0
Dividends declared ($0.530 per share)	—			(31.1		)	—			—			(31.1		)	—			(31.1		)
Treasury share purchases	—			—			(96.6		)	—			(96.6		)	—			(96.6		)
Treasury share issuances	—			—			1.6			—			1.6			—			1.6
Acquisition of remaining noncontrolling interest in Gavita	(5.7		)	—			—			—			(5.7		)	(7.9		)	(13.6		)
Balance at December 30, 2017	$	407.9		$	925.9		$	(762.8	)	$	(68.2	)	$	502.8		$	5.0		$	507.8

Balance at September 30, 2018	$	420.3		$	919.9		$	(939.6	)	$	(46.0	)	$	354.6		$	5.0		$	359.6
Adoption of new accounting pronouncements (Note 1)	—			26.0			—			(16.9		)	9.1			—			9.1
Net income (loss)	—			(79.6		)	—			—			(79.6		)	(0.1		)	(79.7		)
Other comprehensive income (loss)	—			—			—			(12.4		)	(12.4		)	—			(12.4		)
Share-based compensation	6.6			—			—			—			6.6			—			6.6
Dividends declared ($0.550 per share)	—			(30.9		)	—			—			(30.9		)	—			(30.9		)
Treasury share issuances	(1.0		)	—			1.9			—			0.9			—			0.9
Balance at December 29, 2018	$	425.9		$	835.4		$	(937.7	)	$	(75.3	)	$	248.3		$	4.9		$	253.2

Schedule of Share-Based Awards Granted

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
Employees
Restricted stock units	2,576		4,914
Performance units	1,078		204,702
Board of Directors
Deferred stock units	1,445		449
Total share-based awards	5,099		210,065

Aggregate fair value at grant dates (in millions)	$	0.4	$	20.6

Schedule of Share-Based Compensation

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
	(In millions)
Share-based compensation	$	6.6	$	6.0
Tax benefit recognized	1.7		2.3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

3 Months Ended

Dec. 29, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Summary of Outstanding Derivative Contracts

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



COMMODITY	DECEMBER 29, 2018	DECEMBER 30, 2017	SEPTEMBER 30, 2018
Urea	52,000 tons	40,500 tons	88,000 tons
Resin	12,600,000 pounds	—	—
Diesel	4,410,000 gallons	4,536,000 gallons	5,460,000 gallons
Heating Oil	1,218,000 gallons	1,344,000 gallons	1,218,000 gallons

Schedule of the Fair Values of Derivative Instruments

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



		ASSETS / (LIABILITIES)
DERIVATIVES DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION	DECEMBER 29, 2018			DECEMBER 30, 2017			SEPTEMBER 30, 2018
		(In millions)
Interest rate swap agreements	Prepaid and other current assets	$	1.8		$	1.4		$	2.0
	Other assets	0.6			0.2			1.8
	Other current liabilities	(1.6		)	(1.0		)	—
	Other liabilities	(3.1		)	—			—
Commodity hedging instruments	Prepaid and other current assets	0.8			2.6			6.1
Total derivatives designated as hedging instruments		$	(1.5	)	$	3.2		$	9.9

DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	BALANCE SHEET LOCATION
Currency forward contracts	Prepaid and other current assets	$	0.8		$	0.4		$	0.9
	Other current liabilities	(0.3		)	(5.1		)	(1.5		)
Commodity hedging instruments	Prepaid and other current assets	—			1.8			1.7
	Other current liabilities	(2.4		)	—			—
Total derivatives not designated as hedging instruments		(1.9		)	(2.9		)	1.1
Total derivatives		$	(3.4	)	$	0.3		$	11.0

Schedule of the Effect of Derivative Instruments on AOCI and Statements of Operations

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



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	AMOUNT OF GAIN / (LOSS) RECOGNIZED IN AOCI
	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Interest rate swap agreements	$	(4.6	)	$	0.4
Commodity hedging instruments	(3.3		)	0.4
Total	$	(7.9	)	$	0.8



DERIVATIVES IN CASH FLOW HEDGING RELATIONSHIPS	RECLASSIFIED FROM AOCI INTO STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2018			DECEMBER 30, 2017
		(In millions)
Interest rate swap agreements	Interest expense	$	(0.1	)	$	0.1
Commodity hedging instruments	Cost of sales	0.2			—
Total		$	0.1		$	0.1



DERIVATIVES NOT DESIGNATED AS HEDGING INSTRUMENTS	RECOGNIZED IN STATEMENT OF OPERATIONS	AMOUNT OF GAIN / (LOSS)
		THREE MONTHS ENDED
		DECEMBER 29, 2018			DECEMBER 30, 2017
		(In millions)
Currency forward contracts	Other income, net	$	3.5		$	(2.6	)
Commodity hedging instruments	Cost of sales	(3.7		)	1.3
Total		$	(0.2	)	$	(1.3	)

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Dec. 29, 2018

Fair Value Disclosures [Abstract]

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

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 29, 2018:



	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	$	1.1	$	—		$	—		$	1.1
Derivatives
Interest rate swap agreements	—		2.4			—			2.4
Currency forward contracts	—		0.8			—			0.8
Commodity hedging instruments	—		0.8			—			0.8
Other	18.2		—			13.0			31.2
Total	$	19.3	$	4.0		$	13.0		$	36.3
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(4.7	)	$	—		$	(4.7	)
Currency forward contracts	—		(0.3		)	—			(0.3		)
Commodity hedging instruments	—		(2.4		)	—			(2.4		)
Other	—		—			(0.9		)	(0.9		)
Total	$	—	$	(7.4	)	$	(0.9	)	$	(8.3	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at December 30, 2017:



	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	$	30.9	$	—		$	—	$	30.9
Derivatives
Interest rate swap agreements	—		1.6			—		1.6
Currency forward contracts	—		0.4			—		0.4
Commodity hedging instruments	—		4.4			—		4.4
Other	17.2		—			11.8		29.0
Total	$	48.1	$	6.4		$	11.8	$	66.3
Liabilities
Derivatives
Interest rate swap agreements	$	—	$	(1.0	)	$	—	$	(1.0	)
Currency forward contracts	—		(5.1		)	—		(5.1		)
Total	$	—	$	(6.1	)	$	—	$	(6.1	)

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis at September 30, 2018:



	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	$	1.4	$	—		$	—		$	1.4
Derivatives
Interest rate swap agreements	—		3.8			—			3.8
Currency forward contracts	—		0.9			—			0.9
Commodity hedging instruments	—		7.8			—			7.8
Other	19.4		—			13.0			32.4
Total	$	20.8	$	12.5		$	13.0		$	46.3
Liabilities
Derivatives
Currency forward contracts	$	—	$	(1.5	)	$	—		$	(1.5	)
Other	—		—			(0.9		)	(0.9		)
Total	$	—	$	(1.5	)	$	(0.9	)	$	(2.4	)

SEGMENT INFORMATION (Tables)

3 Months Ended

Dec. 29, 2018

Segment Reporting [Abstract]

Summary of Segment Financial Information

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



	THREE MONTHS ENDED
	DECEMBER 29, 2018			DECEMBER 30, 2017
	(In millions)
Net sales:
U.S. Consumer	$	136.9		$	125.9
Hawthorne	140.8			76.7
Other	20.4			18.9
Consolidated	$	298.1		$	221.5

Segment Profit (Loss):
U.S. Consumer	$	(43.1	)	$	(37.9	)
Hawthorne	4.4			1.7
Other	(4.0		)	(4.0		)
Total Segment Loss	(42.7		)	(40.2		)
Corporate	(27.9		)	(25.0		)
Intangible asset amortization	(8.3		)	(6.9		)
Impairment, restructuring and other	(6.0		)	0.2
Equity in income of unconsolidated affiliates	1.3			0.6
Interest expense	(25.2		)	(17.8		)
Other non-operating income, net	2.9			2.5
Loss from continuing operations before income taxes	$	(105.9	)	$	(86.6	)



	DECEMBER 29, 2018		DECEMBER 30, 2017		SEPTEMBER 30, 2018
	(In millions)
Total assets:
U.S. Consumer	$	1,889.5	$	1,836.1	$	1,702.2
Hawthorne	961.2		674.4		978.6
Other	163.7		169.4		161.3
Corporate	210.8		230.9		212.4
Consolidated	$	3,225.2	$	2,910.8	$	3,054.5

The following table presents net sales by product category:



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
	(In millions)
US Consumer:
Lawn care	$	49.7	$	35.0
Growing media	38.3		37.6
Controls	30.2		31.4
Roundup^® Restated Marketing Agreement	8.1		8.3
Other, primarily gardening and landscape	10.6		13.6
Hawthorne:
Indoor, urban and hydroponic gardening	140.8		76.7
Other:
Growing media	10.9		11.0
Other, primarily lawn care, gardening and controls	9.5		7.9
Total net sales	$	298.1	$	221.5

The following table presents net sales by geographic area:



	THREE MONTHS ENDED
	DECEMBER 29, 2018		DECEMBER 30, 2017
	(In millions)
Net sales:
United States	$	246.9	$	162.5
International	51.2		59.0
	$	298.1	$	221.5

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

3 Months Ended

Dec. 29, 2018

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

Condensed Consolidating Statement of Operations

for the three months ended December 29, 2018

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	232.1		$	66.0		$	—		$	298.1
Cost of sales	—			206.9			54.2			—			261.1
Cost of sales—impairment, restructuring and other	—			2.2			0.3			—			2.5
Gross profit	—			23.0			11.5			—			34.5
Operating expenses:
Selling, general and administrative	—			101.4			14.6			0.3			116.3
Impairment, restructuring and other	—			3.4			0.1			—			3.5
Other (income) expense, net	(0.2		)	0.1			(0.3		)	—			(0.4		)
Income (loss) from operations	0.2			(81.9		)	(2.9		)	(0.3		)	(84.9		)
Equity (income) loss in subsidiaries	69.3			(1.5		)	—			(67.8		)	—
Equity in (income) loss of unconsolidated affiliates	—			(1.4		)	0.1			—			(1.3		)
Interest expense	18.8			18.3			0.9			(12.8		)	25.2
Other non-operating (income) expense, net	(5.9		)	(2.3		)	(7.5		)	12.8			(2.9		)
Income (loss) from continuing operations before income taxes	(82.0		)	(95.0		)	3.6			67.5			(105.9		)
Income tax expense (benefit) from continuing operations	(2.8		)	(21.3		)	0.8			—			(23.3		)
Income (loss) from continuing operations	(79.2		)	(73.7		)	2.8			67.5			(82.6		)
Income (loss) from discontinued operations, net of tax	—			3.0			(0.1		)	—			2.9
Net income (loss)	$	(79.2	)	$	(70.7	)	$	2.7		$	67.5		$	(79.7	)
Net (income) loss attributable to noncontrolling interest	—			—			—			0.1			0.1
Net income (loss) attributable to controlling interest	$	(79.2	)	$	(70.7	)	$	2.7		$	67.6		$	(79.6	)

Condensed Consolidating Statement of Operations

for the three months ended December 30, 2017

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net sales	$	—		$	147.5		$	74.0		$	—		$	221.5
Cost of sales	—			127.0			60.5			—			187.5
Gross profit	—			20.5			13.5			—			34.0
Operating expenses:
Selling, general and administrative	—			90.4			17.5			0.3			108.2
Impairment, restructuring and other	—			(0.2		)	—			—			(0.2		)
Other (income) expense, net	(0.2		)	(1.1		)	(0.8		)	—			(2.1		)
Income (loss) from operations	0.2			(68.6		)	(3.2		)	(0.3		)	(71.9		)
Equity (income) loss in subsidiaries	18.0			1.0			—			(19.0		)	—
Other non-operating (income) loss	(3.9		)	—			(4.7		)	8.6			—
Equity in (income) loss of unconsolidated affiliates	—			(0.5		)	(0.1		)	—			(0.6		)
Interest expense	16.9			8.8			0.7			(8.6		)	17.8
Other non-operating (income) expense, net	—			(2.5		)	—			—			(2.5		)
Income (loss) from continuing operations before income taxes	(30.8		)	(75.4		)	0.9			18.7			(86.6		)
Income tax expense (benefit) from continuing operations	(9.8		)	(57.5		)	0.7			—			(66.6		)
Income (loss) from continuing operations	(21.0		)	(17.9		)	0.2			18.7			(20.0		)
Income (loss) from discontinued operations, net of tax	—			(0.2		)	(1.0		)	—			(1.2		)
Net income (loss)	$	(21.0	)	$	(18.1	)	$	(0.8	)	$	18.7		$	(21.2	)
Net (income) loss attributable to noncontrolling interest	—			—			—			—			—
Net income (loss) attributable to controlling interest	$	(21.0	)	$	(18.1	)	$	(0.8	)	$	18.7		$	(21.2	)

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended December 29, 2018

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	(79.2	)	$	(70.7	)	$	2.7		$	67.5		$	(79.7	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	(5.3		)	—			(5.3		)	5.3			(5.3		)
Net change in derivatives	(8.0		)	(3.5		)	—			3.5			(8.0		)
Net change in pension and other post-retirement benefits	0.9			0.1			0.8			(0.9		)	0.9
Total other comprehensive income (loss)	(12.4		)	(3.4		)	(4.5		)	7.9			(12.4		)
Comprehensive income (loss)	(91.6		)	(74.1		)	(1.8		)	75.4			(92.1		)
Comprehensive (income) loss attributable to noncontrolling interest	—			—			—			0.1			0.1
Comprehensive income (loss) attributable to controlling interest	$	(91.6	)	$	(74.1	)	$	(1.8	)	$	75.5		$	(92.0	)

Condensed Consolidating Statement of Comprehensive Income (Loss)

for the three months ended December 30, 2017

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
Net income (loss)	$	(21.0	)	$	(18.1	)	$	(0.8	)	$	18.7		$	(21.2	)
Other comprehensive income (loss), net of tax:
Net foreign currency translation adjustment	—			—			—			—			—
Net change in derivatives	0.7			0.4			—			(0.4		)	0.7
Net change in pension and other post-retirement benefits	0.3			0.1			0.2			(0.3		)	0.3
Total other comprehensive income (loss)	1.0			0.5			0.2			(0.7		)	1.0
Comprehensive income (loss)	(20.0		)	(17.6		)	(0.6		)	18.0			(20.2		)
Comprehensive (income) loss attributable to noncontrolling interest	—			—			—			—			—
Comprehensive income (loss) attributable to controlling interest	$	(20.0	)	$	(17.6	)	$	(0.6	)	$	18.0		$	(20.2	)

Condensed Consolidating Statement of Cash Flows

for the three months ended December 29, 2018

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$	(19.1	)	$	(193.6	)	$	(20.7	)	$	—		$	(233.4	)

INVESTING ACTIVITIES ^(a)
Investments in property, plant and equipment	—			(12.1		)	(0.6		)	—			(12.7		)
Investments in acquired businesses, net of cash acquired	—			(6.6		)	—			—			(6.6		)
Other investing, net	—			0.9			1.3			—			2.2
Return of investments from affiliates	49.1			—			—			(49.1		)	—
Investing cash flows from (to) affiliates	(0.2		)	(2.3		)	—			2.5			—
Net cash provided by (used in) investing activities	48.9			(20.1		)	0.7			(46.6		)	(17.1		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			347.6			39.2			—			386.8
Repayments under revolving and bank lines of credit and term loans	—			(86.6		)	(29.7		)	—			(116.3		)
Dividends paid	(30.4		)	(49.1		)	—			49.1			(30.4		)
Purchase of Common Shares	(0.5		)	—			—			—			(0.5		)
Payments on seller notes	—			(0.8		)	—			—			(0.8		)
Cash received from exercise of stock options	1.1			—			—			—			1.1
Financing cash flows from (to) affiliates	—			0.2			2.3			(2.5		)	—
Net cash provided by (used in) financing activities	(29.8		)	211.3			11.8			46.6			239.9
Effect of exchange rate changes on cash	—			—			(0.7		)	—			(0.7		)
Net increase (decrease) in cash and cash equivalents	—			(2.4		)	(8.9		)	—			(11.3		)
Cash and cash equivalents at beginning of period	—			3.0			30.9			—			33.9
Cash and cash equivalents at end of period	$	—		$	0.6		$	22.0		$	—		$	22.6


(a)	Cash received by the Parent from the Guarantors and Non-Guarantors in the form of dividends in the amount of $49.1 million represent return of investments and are included in cash flows from investing activities.

Condensed Consolidating Statement of Cash Flows

for the three months ended December 30, 2017

(In millions)

(Unaudited)



	Parent			Subsidiary Guarantors			Non- Guarantors			Eliminations/ Consolidations			Consolidated
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ^(a)	$	9.6		$	(239.2	)	$	19.6		$	(0.5	)	$	(210.5	)

INVESTING ACTIVITIES ^(a)
Investments in property, plant and equipment	—			(17.3		)	(2.1		)	—			(19.4		)
Investments in loans receivable	—			(5.3		)	—			—			(5.3		)
Investments in acquired businesses, net of cash acquired	—			(40.5		)	(29.5		)	—			(70.0		)
Return of investments from affiliates	182.5			—			—			(182.5		)	—
Investing cash flows from (to) affiliates	(66.4		)	(66.9		)	—			133.3			—
Net cash provided by (used in) investing activities	116.1			(130.0		)	(31.6		)	(49.2		)	(94.7		)

FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	—			534.6			38.8			—			573.4
Repayments under revolving and bank lines of credit and term loans	—			(86.7		)	(49.3		)	—			(136.0		)
Dividends paid	(30.5		)	(182.5		)	(0.5		)	183.0			(30.5		)
Purchase of Common Shares	(96.2		)	—			—			—			(96.2		)
Payments on seller notes	—			—			(3.0		)	—			(3.0		)
Cash received from exercise of stock options	1.0			—			—			—			1.0
Acquisition of noncontrolling interests	—			—			(70.1		)	—			(70.1		)
Financing cash flows from (to) affiliates	—			66.4			66.9			(133.3		)	—
Net cash provided by (used in) financing activities	(125.7		)	331.8			(17.2		)	49.7			238.6
Effect of exchange rate changes on cash	—			—			0.6			—			0.6
Net increase (decrease) in cash and cash equivalents	—			(37.4		)	(28.6		)	—			(66.0		)
Cash and cash equivalents at beginning of period	—			39.8			80.7			—			120.5
Cash and cash equivalents at end of period	$	—		$	2.4		$	52.1		$	—		$	54.5

(a)

Condensed Consolidating Balance Sheet

As of December 29, 2018

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	0.6	$	22.0	$	—		$	22.6
Accounts receivable, net	—		107.2		56.6		—			163.8
Accounts receivable pledged	—		44.4		—		—			44.4
Inventories	—		659.3		86.1		—			745.4
Prepaid and other current assets	2.0		79.2		21.3		—			102.5
Total current assets	2.0		890.7		186.0		—			1,078.7
Investment in unconsolidated affiliates	—		36.6		0.7		—			37.3
Property, plant and equipment, net	—		458.8		61.0		—			519.8
Goodwill	—		420.1		108.0		11.6			539.7
Intangible assets, net	—		745.7		93.9		7.2			846.8
Other assets	9.7		163.5		29.7		—			202.9
Equity investment in subsidiaries	746.1		—		—		(746.1		)	—
Intercompany assets	1,736.3		—		2.0		(1,738.3		)	—
Total assets	$	2,494.1	$	2,715.4	$	481.3	$	(2,465.6	)	$	3,225.2

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	47.7	$	81.7	$	13.4	$	(47.7	)	$	95.1
Accounts payable	—		206.1		30.9		—			237.0
Other current liabilities	10.6		228.9		23.0		—			262.5
Total current liabilities	58.3		516.7		67.3		(47.7		)	594.6
Long-term debt	2,185.0		1,438.7		106.4		(1,543.9		)	2,186.2
Distributions in excess of investment in unconsolidated affiliate	—		21.9		—		—			21.9
Other liabilities	2.5		140.4		26.4		—			169.3
Equity investment in subsidiaries	—		2.5		—		(2.5		)	—
Intercompany liabilities	—		119.8		—		(119.8		)	—
Total liabilities	2,245.8		2,240.0		200.1		(1,713.9		)	2,972.0
Total equity—controlling interest	248.3		475.4		281.2		(756.6		)	248.3
Noncontrolling interest	—		—		—		4.9			4.9
Total equity	248.3		475.4		281.2		(751.7		)	253.2
Total liabilities and equity	$	2,494.1	$	2,715.4	$	481.3	$	(2,465.6	)	$	3,225.2

Condensed Consolidating Balance Sheet

As of December 30, 2017

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	2.4	$	52.1	$	—		$	54.5
Accounts receivable, net	—		77.4		51.0		—			128.4
Accounts receivable pledged	—		42.2		—		—			42.2
Inventories	—		605.9		90.2		—			696.1
Prepaid and other current assets	1.4		43.2		17.1		—			61.7
Total current assets	1.4		771.1		210.4		—			982.9
Investment in unconsolidated affiliates	—		30.9		0.8		—			31.7
Property, plant and equipment, net	—		398.3		65.8		—			464.1
Goodwill	—		322.9		130.3		11.6			464.8
Intangible assets, net	—		639.5		135.4		8.5			783.4
Other assets	7.7		166.3		9.9		—			183.9
Equity investment in subsidiaries	1,125.8		—		—		(1,125.8		)	—
Intercompany assets	1,087.5		157.5		—		(1,245.0		)	—
Total assets	$	2,222.4	$	2,486.5	$	552.6	$	(2,350.7	)	$	2,910.8

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	15.0	$	55.7	$	30.4	$	(15.0	)	$	86.1
Accounts payable	—		194.3		28.9		—			223.2
Other current liabilities	8.7		117.8		35.3		—			161.8
Total current liabilities	23.7		367.8		94.6		(15.0		)	471.1
Long-term debt	1,695.6		998.7		56.5		(1,053.8		)	1,697.0
Distributions in excess of investment in unconsolidated affiliate	—		21.9		—		—			21.9
Other liabilities	0.3		148.1		59.6		5.0			213.0
Equity investment in subsidiaries	—		59.4		—		(59.4		)	—
Intercompany liabilities	—		—		152.9		(152.9		)	—
Total liabilities	1,719.6		1,595.9		363.6		(1,276.1		)	2,403.0
Total equity—controlling interest	502.8		890.6		189.0		(1,079.6		)	502.8
Noncontrolling interest	—		—		—		5.0			5.0
Total equity	502.8		890.6		189.0		(1,074.6		)	507.8
Total liabilities and equity	$	2,222.4	$	2,486.5	$	552.6	$	(2,350.7	)	$	2,910.8

Condensed Consolidating Balance Sheet

As of September 30, 2018

(In millions)

(Unaudited)



	Parent		Subsidiary Guarantors		Non- Guarantors		Eliminations/ Consolidations			Consolidated
ASSETS
Current assets:
Cash and cash equivalents	$	—	$	3.0	$	30.9	$	—		$	33.9
Accounts receivable, net	—		172.5		53.5		—			226.0
Accounts receivable pledged	—		84.5		—		—			84.5
Inventories	—		394.5		86.9		—			481.4
Prepaid and other current assets	2.2		44.6		13.1		—			59.9
Total current assets	2.2		699.1		184.4		—			885.7
Investment in unconsolidated affiliates	—		35.2		0.9		—			36.1
Property, plant and equipment, net	—		464.7		66.1		—			530.8
Goodwill	—		420.6		110.8		11.6			543.0
Intangible assets, net	—		752.3		97.5		7.5			857.3
Other assets	11.4		164.8		25.4		—			201.6
Equity investment in subsidiaries	860.0		—		—		(860.0		)	—
Intercompany assets	1,422.8		—		6.5		(1,429.3		)	—
Total assets	$	2,296.4	$	2,536.7	$	491.6	$	(2,270.2	)	$	3,054.5

LIABILITIES AND EQUITY
Current liabilities:
Current portion of debt	$	40.0	$	118.4	$	14.2	$	(40.0	)	$	132.6
Accounts payable	—		119.0		31.5		—			150.5
Other current liabilities	17.8		278.3		33.5		—			329.6
Total current liabilities	57.8		515.7		79.2		(40.0		)	612.7
Long-term debt	1,883.0		1,140.9		102.1		(1,242.2		)	1,883.8
Distributions in excess of investment in unconsolidated affiliate	—		21.9		—		—			21.9
Other liabilities	1.0		143.6		26.9		5.0			176.5
Equity investment in subsidiaries	—		1.5		—		(1.5		)	—
Intercompany liabilities	—		125.0		—		(125.0		)	—
Total liabilities	1,941.8		1,948.6		208.2		(1,403.7		)	2,694.9
Total equity—controlling interest	354.6		588.1		283.4		(871.5		)	354.6
Noncontrolling interest	—		—		—		5.0			5.0
Total equity	354.6		588.1		283.4		(866.5		)	359.6
Total liabilities and equity	$	2,296.4	$	2,536.7	$	491.6	$	(2,270.2	)	$	3,054.5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
	Oct. 02, 2017	Dec. 29, 2018	Dec. 30, 2017	Jun. 30, 2018	Jul. 01, 2017	Jul. 02, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of annual net sales				75.00%	75.00%	75.00%
Capital expenditure unpaid liabilities incurred		$ 3.2	$ 1.3
Sunlight Supply
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Post-closing working capital adjustment obligation		6.6
Gavita Holdings B.V.
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contingent consideration paid	$ 3.0		$ 3.0
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification from AOCI to retained earnings		16.9
Accumulated Other Comprehensive Income
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification to retained earnings from AOCI		16.9
Retained Earnings \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative adjustment to opening retained earnings		9.1
Other current liabilities \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative adjustment to opening retained earnings		1.4
Other liabilities \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative adjustment to opening retained earnings		$ 7.7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest paid	$ (31.4)	$ (25.5)
Income taxes paid	$ (8.7)	$ (1.5)

REVENUE RECOGNITION (Details) - Restated Marketing Agreement $ in Millions	Aug. 31, 2017 USD ($)
Marketing Agreement [Line Items]
Percentage of program earnings	50.00%
Commission threshold	$ 40.0
Annual contribution payment	$ 18.0

DISCONTINUED OPERATIONS - Additional Information (Details) - USD ($)	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash provided by (used in) operating activities	$ 1,800,000	$ (1,400,000)
Cash provided by (used in) investing activities	0	0
Wild Bird Food
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accrual for probable loss	85,000,000
Insurance recoveries	$ 5,000,000
Project Focus \| International Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture transaction related costs		$ 1,400,000

DISCONTINUED OPERATIONS - Summary of Income from Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Impairment, restructuring and other charges (recoveries), net	$ (4.9)	$ 1.4
Gain on sale / contribution of business	0.0	0.2
Income (loss) from discontinued operations before income taxes	4.9	(1.2)
Income tax expense from discontinued operations	2.0	0.0
Income (loss) from discontinued operations, net of tax	$ 2.9	$ (1.2)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

ACQUISITIONS AND INVESTMENTS - Additional Information (Details) - USD ($) shares in Millions, $ in Millions				3 Months Ended
	Jun. 04, 2018	Oct. 11, 2017	Oct. 02, 2017	Dec. 29, 2018	Jun. 30, 2018	Dec. 30, 2017	May 26, 2016
Business Acquisition [Line Items]
Acquisition of remaining noncontrolling interest						$ 13.6
Sunlight Supply
Business Acquisition [Line Items]
Estimated purchase price	$ 458.6
Common stock paid in business combination	23.4
Fair value of contingent consideration for acquired business	3.1			$ 0.9
Contingent consideration to be paid, maximum payout	20.0
Cash, prepaid, and other current assets acquired	7.6
Accounts receivable acquired	20.3
Inventory acquired	84.3
Fixed assets acquired	64.4
Accounts payable and other current liabilities acquired	13.7
Finite-lived intangible assets acquired	151.1
Goodwill tax deductible amount	$ 144.6
Net sales				$ 71.6
Sunlight Supply \| Minimum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life	5 years
Sunlight Supply \| Maximum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life	25 years
Sunlight Supply \| Treasury Shares
Business Acquisition [Line Items]
Issuance of common shares (shares)	0.3
Gavita Holdings B.V.
Business Acquisition [Line Items]
Estimated purchase price			$ 69.2
Economic interest acquired			25.00%				75.00%
Economic Interest Retained By Previous Owner							25.00%
Noncontrolling interest percentage owned by noncontrolling owners							5.00%
Contingent consideration paid			$ 3.0			$ 3.0
Long-term debt			55.6
Acquisition of remaining noncontrolling interest			7.9
Gavita Holdings B.V. \| Capital in Excess of Stated Value
Business Acquisition [Line Items]
Acquisition of remaining noncontrolling interest			$ 5.7
Can-Filters Group Inc.
Business Acquisition [Line Items]
Estimated purchase price		$ 74.1
Cash, prepaid, and other current assets acquired		1.5
Fixed assets acquired		4.4
Accounts payable and other current liabilities acquired		0.7
Finite-lived intangible assets acquired		39.7
Goodwill tax deductible amount		$ 21.5
Finite-lived intangible asset, useful life		25 years
Inventory and accounts receivable acquired		$ 7.7
Trade Names \| Sunlight Supply
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 65.1
Customer Relationships \| Sunlight Supply
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	84.1
Estimated fair value of intangible asset					$ 30.9
Reduction of deferred tax liability, write-off of intangible asset					7.3
Noncompete Agreements \| Sunlight Supply
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 1.9
Project Catalyst \| Customer Relationships \| Sunlight Supply \| Hawthorne
Business Acquisition [Line Items]
Intangible asset impairment					$ 17.5

ACQUISITIONS AND INVESTMENTS - Pro Forma Information (Details) - Sunlight Supply $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 30, 2017 USD ($) $ / shares
Business Acquisition [Line Items]
Pro forma net sales	$ 301.3
Pro forma net loss attributable to controlling interest	$ (20.9)
Proforma diluted net income per common share (USD per share) \| $ / shares	$ (0.36)

INVESTMENT IN UNCONSOLIDATED AFFILIATES - Additional Information (Details) - USD ($)	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Sep. 30, 2018
Schedule of Equity Method Investments [Line Items]
Accounts receivable, net	$ 163,800,000	$ 128,400,000	$ 226,000,000
Distributions in excess of investment in unconsolidated affiliate	$ 21,900,000	21,900,000	$ 21,900,000
TruGreen Joint Venture
Schedule of Equity Method Investments [Line Items]
Equity ownership percentage	30.00%
Carrying value of financing	$ 18,100,000	18,100,000
Reimbursements	0	500,000
Accounts receivable, net	400,000	200,000
Indemnification asset	2,500,000	4,500,000
Distributions received from unconsolidated affiliates	0	0
Distributions in excess of investment in unconsolidated affiliate	$ 21,900,000	21,900,000
U.S. Consumer \| U.S. Industrial, Turf And Ornamental Market Joint Venture
Schedule of Equity Method Investments [Line Items]
Carrying value of financing		$ 5,300,000

INVESTMENT IN UNCONSOLIDATED AFFILIATES - Joint Venture Financial Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 298.1	$ 221.5
Gross margin	34.5	34.0
Selling and administrative expenses	116.3	108.2
Amortization expense	8.3	7.1
Interest expense	25.2	17.8
Net income (loss) attributable to controlling interest	(79.6)	(21.2)
Joint Ventures
Condensed Financial Statements, Captions [Line Items]
Revenue	287.9	272.2
Gross margin	81.5	76.0
Selling and administrative expenses	61.6	64.0
Amortization expense	17.5	12.1
Interest expense	20.0	17.5
Restructuring and other charges	10.3	3.6
Net income (loss) attributable to controlling interest	$ (27.9)	$ (21.2)

- Definition

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

+ References + Details

IMPAIRMENT, RESTRUCTURING AND OTHER - Impairment, Restructuring and Other Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges (recoveries)	$ 3.5	$ (0.2)
Impairment, restructuring and other charges (recoveries) from continuing operations	6.0	(0.2)
Restructuring and other charges (recoveries), net, from discontinued operations	(4.9)	1.4
Total impairment, restructuring and other charges	1.1	1.2
Restructuring and other charges \| Cost of sales—impairment, restructuring and other:
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges (recoveries)	2.0	0.0
Restructuring and other charges \| Operating expenses
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges (recoveries)	3.5	(0.2)
Property, plant and equipment impairments \| Cost of sales—impairment, restructuring and other:
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges (recoveries)	$ 0.5	$ 0.0

IMPAIRMENT, RESTRUCTURING AND OTHER - Activity Related to Liabilities Associated with Restructuring (Details) $ in Millions	3 Months Ended
	Dec. 29, 2018 USD ($)
Restructuring Reserve [Roll Forward]
Amounts accrued for restructuring and other, beginning balance	$ 112.2
Restructuring and other charges from continuing operations	5.5
Restructuring and other charges from discontinued operations	0.1
Payments and other	(4.4)
Amounts accrued for restructuring and other, ending balance	$ 113.4

IMPAIRMENT, RESTRUCTURING AND OTHER - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, long-term	$ 2.0
Impairment, restructuring and other charges	6.0	$ (0.2)
Wild Bird Food
Restructuring Cost and Reserve [Line Items]
Insurance recoveries	5.0
Project Catalyst
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments	5.5
Project Catalyst \| Hawthorne
Restructuring Cost and Reserve [Line Items]
Impairment of property, plant and equipment	0.5
Restructuring costs incurred to date	21.4
Project Catalyst \| U.S. Consumer
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date	12.3
Project Catalyst \| Other
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date	0.4
Project Catalyst \| Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date	0.8
Project Focus \| International Business
Restructuring Cost and Reserve [Line Items]
Divestiture transaction related costs		1.4
Project Focus \| Hawthorne
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date		0.9
Project Focus \| U.S. Consumer
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments		0.2
Restructuring costs incurred to date		10.0
Project Focus \| Other
Restructuring Cost and Reserve [Line Items]
Restructuring costs incurred to date		$ 1.2
Employee Severance \| Project Catalyst \| Hawthorne
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments	0.2
Impairment, restructuring and other charges	1.2
Employee Severance \| Project Catalyst \| U.S. Consumer
Restructuring Cost and Reserve [Line Items]
Impairment, restructuring and other charges	0.4
Employee Severance \| Project Catalyst \| Other
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments	0.1
Impairment, restructuring and other charges	0.1
Employee Severance \| Project Catalyst \| Corporate
Restructuring Cost and Reserve [Line Items]
Impairment, restructuring and other charges	0.8
Facility Closing \| Project Catalyst \| Hawthorne
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments	1.2
Impairment, restructuring and other charges	0.5
Facility Closing \| Project Catalyst \| U.S. Consumer
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments	0.3
Facility Closing \| Project Catalyst \| Other
Restructuring Cost and Reserve [Line Items]
Restructuring charges and adjustments	0.2
In Re Scotts EZ Seed Litigation
Restructuring Cost and Reserve [Line Items]
Charge recognized for probable loss	$ 0.5

INVENTORIES (Details) - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Inventory Disclosure [Abstract]
Finished goods	$ 524.3	$ 292.1	$ 462.3
Work-in-process	73.8	60.1	71.0
Raw materials	147.3	129.2	162.8
Total inventories	745.4	481.4	696.1
Adjustments to reflect inventories at net realizable values	$ 8.3	$ 8.1	$ 11.4

MARKETING AGREEMENT - Additional Information (Details) - Restated Marketing Agreement $ in Millions	Aug. 31, 2017 USD ($)
Marketing Agreement [Line Items]
Minimum termination fee payable	$ 175.0
Minimum termination fee payable multiple	4
Minimum termination fee payable threshold	$ 186.4
Decline in business threshold	25.00%

MARKETING AGREEMENT - Net Commission Earned Under Marketing Agreement (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Marketing Agreement [Line Items]
Gross commission	$ 298.1	$ 221.5
Contribution expenses	(261.1)	(187.5)
Monsanto Marketing Agreement
Marketing Agreement [Line Items]
Gross commission	0.0	0.1
Contribution expenses	(4.5)	(4.5)
Amortization of marketing fee	0.0	(0.2)
Net commission	(4.5)	(4.6)
Reimbursements associated with Restated Marketing Agreement	12.6	12.9
Total net sales associated with Restated Marketing Agreement	$ 8.1	$ 8.3

DEBT - Components of Long-Term Debt (Details) - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Debt Instrument [Line Items]
Total debt	$ 2,290.2	$ 2,025.7	$ 1,791.3
Less current portions	95.1	132.6	86.1
Less unamortized debt issuance costs	8.9	9.3	8.2
Long-term debt	2,186.2	1,883.8	1,697.0
Credit Facilities \| Revolving loans
Debt Instrument [Line Items]
Total debt	793.9	492.2	798.8
Credit Facilities \| Term loans
Debt Instrument [Line Items]
Total debt	$ 790.0	790.0	270.0
Senior Notes \| Senior Notes – 5.250%
Debt Instrument [Line Items]
Interest rate of debt	5.25%
Total debt	$ 250.0	250.0	250.0
Senior Notes \| Senior Notes – 6.000%
Debt Instrument [Line Items]
Interest rate of debt	6.00%
Total debt	$ 400.0	400.0	400.0
Receivables facility
Debt Instrument [Line Items]
Total debt	40.0	76.0	38.0
Other
Debt Instrument [Line Items]
Total debt	$ 16.3	$ 17.5	$ 34.5

DEBT - Additional Information (Details)	Jul. 05, 2018 USD ($)	Jan. 02, 2021	Mar. 28, 2020	Jun. 29, 2019	Dec. 29, 2018 USD ($)	Sep. 30, 2018 USD ($)	Dec. 30, 2017 USD ($)
Debt Instrument [Line Items]
Weighted average interest rate					4.80%		4.70%
Accounts receivable pledged					$ 44,400,000	$ 84,500,000	$ 42,200,000
Receivables Facility
Debt Instrument [Line Items]
Receivables facility borrowings					40,000,000		38,000,000
Master Accounts Receivable Purchase Agreement
Debt Instrument [Line Items]
Available borrowing capacity					200,000		100,000
Accounts receivable pledged					$ 44,400,000		$ 42,200,000
Revolving Credit Facility
Debt Instrument [Line Items]
Weighted average interest rate					4.50%		3.20%
Fifth Amended and Restated Senior Secured Credit Agreement
Debt Instrument [Line Items]
Senior secured credit facilities, maximum borrowing capacity	$ 2,300,000,000
Leverage ratio					4.48
Interest coverage ratio					5.17
Leverage ratio, restricted payment threshold					4.00
Restricted payment limitation, year one					$ 200,000,000
Restricted payment limitation per year					$ 225,000,000
Fifth Amended and Restated Senior Secured Credit Agreement \| Maximum
Debt Instrument [Line Items]
Leverage ratio					5.25
Fifth Amended and Restated Senior Secured Credit Agreement \| Minimum
Debt Instrument [Line Items]
Interest coverage ratio					3.00
Fifth Amended and Restated Senior Secured Credit Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Senior secured credit facilities, maximum borrowing capacity	1,500,000,000.0
Fifth Amended and Restated Senior Secured Credit Agreement \| Secured Term Loan
Debt Instrument [Line Items]
Senior secured credit facilities, maximum borrowing capacity	$ 800,000,000
Credit Facilities
Debt Instrument [Line Items]
Available borrowing capacity					$ 683,900,000
Credit Facilities \| Letter of Credit
Debt Instrument [Line Items]
Principal amount					$ 22,200,000
Credit Facilities \| Fifth Amended and Restated Senior Secured Credit Agreement
Debt Instrument [Line Items]
Debt maturity period	5 years
Senior Notes \| Senior Notes – 5.250%
Debt Instrument [Line Items]
Interest rate of debt					5.25%
Senior Notes \| Senior Notes – 5.250% \| Estimate of Fair Value Measurement
Debt Instrument [Line Items]
Fair value of debt					$ 230,000,000
Senior Notes \| Senior Notes – 6.000%
Debt Instrument [Line Items]
Interest rate of debt					6.00%
Senior Notes \| Senior Notes – 6.000% \| Estimate of Fair Value Measurement
Debt Instrument [Line Items]
Fair value of debt					$ 398,500,000
Forecast \| Fifth Amended and Restated Senior Secured Credit Agreement \| Maximum
Debt Instrument [Line Items]
Leverage ratio		4.50	4.75	5.00

DEBT - Interest Rate Swap Agreements (Details) - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Instrument 1
Derivative [Line Items]
Notional Amount	$ 150.0
Fixed Rate	2.12%
Instrument 2
Derivative [Line Items]
Notional Amount	$ 50.0
Fixed Rate	2.25%
Instrument 3
Derivative [Line Items]
Notional Amount	$ 50.0
Fixed Rate	2.01%
Instrument 4
Derivative [Line Items]
Notional Amount	$ 200.0
Fixed Rate	2.12%
Instrument 5
Derivative [Line Items]
Notional Amount	$ 250.0
Fixed Rate	2.09%
Instrument 6
Derivative [Line Items]
Notional Amount	$ 100.0
Fixed Rate	2.15%
Instrument 7
Derivative [Line Items]
Notional Amount	$ 200.0
Fixed Rate	2.87%
Instrument 8
Derivative [Line Items]
Notional Amount	$ 100.0
Fixed Rate	2.96%
Instrument 9
Derivative [Line Items]
Notional Amount	$ 200.0
Fixed Rate	2.98%
Derivatives designated as hedging instruments \| Interest Rate Swap
Derivative [Line Items]
Notional Amount	$ 1,300.0	$ 800.0	$ 1,300.0

EQUITY - Summary of the Changes in Equity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Schedule of Equity Method Investments [Line Items]
Dividends declared	$ 0.550	$ 0.530
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity beginning balance	$ 354.6
Noncontrolling interest, beginning balance	5.0
Total equity, beginning balance	359.6	$ 661.7
Adoption of new accounting pronouncements (Note 1)	9.1
Net income (loss), controlling interest	(79.6)	(21.2)
Net income (loss)	(79.7)	(21.2)
Other comprehensive income (loss)	(12.4)	1.0
Share-based compensation	6.6	6.0
Dividends declared ($0.55 and $0.53 per share), December 29, 2018 and December 30, 2017, respectively	(30.9)	(31.1)
Treasury share purchases		(96.6)
Treasury share issuances	0.9	1.6
Acquisition of remaining noncontrolling interest in Gavita		(13.6)
Equity ending balance	248.3	502.8
Noncontrolling interest, ending balance	4.9	5.0
Total equity, ending balance	253.2	507.8
Common Shares and Capital in Excess of Stated Value
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity beginning balance	420.3	407.6
Share-based compensation	6.6	6.0
Treasury share issuances	(1.0)	0.0
Acquisition of remaining noncontrolling interest in Gavita		(5.7)
Equity ending balance	425.9	407.9
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity beginning balance	919.9	978.2
Adoption of new accounting pronouncements (Note 1)	26.0
Net income (loss), controlling interest	(79.6)	(21.2)
Dividends declared ($0.55 and $0.53 per share), December 29, 2018 and December 30, 2017, respectively	(30.9)	(31.1)
Equity ending balance	835.4	925.9
Treasury Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity beginning balance	(939.6)	(667.8)
Treasury share purchases		(96.6)
Treasury share issuances	1.9	1.6
Equity ending balance	(937.7)	(762.8)
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity beginning balance	(46.0)	(69.2)
Adoption of new accounting pronouncements (Note 1)	(16.9)
Other comprehensive income (loss)	(12.4)	1.0
Equity ending balance	(75.3)	(68.2)
Total Equity - Controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity beginning balance	354.6	648.8
Adoption of new accounting pronouncements (Note 1)	9.1
Net income (loss), controlling interest	(79.6)	(21.2)
Other comprehensive income (loss)	(12.4)	1.0
Share-based compensation	6.6	6.0
Dividends declared ($0.55 and $0.53 per share), December 29, 2018 and December 30, 2017, respectively	(30.9)	(31.1)
Treasury share purchases		(96.6)
Treasury share issuances	0.9	1.6
Acquisition of remaining noncontrolling interest in Gavita		(5.7)
Equity ending balance	248.3	502.8
Non-controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling interest, beginning balance	5.0	12.9
Net income (loss), controlling interest	(0.1)
Acquisition of remaining noncontrolling interest in Gavita		(7.9)
Noncontrolling interest, ending balance	$ 4.9	$ 5.0

EQUITY - Additional Information (Details) - USD ($)			1 Months Ended	3 Months Ended		53 Months Ended
EQUITY - Additional Information (Details) - USD ($)	Jun. 04, 2018	Oct. 02, 2017	Aug. 31, 2014	Dec. 29, 2018	Dec. 30, 2017	Dec. 29, 2018	Aug. 03, 2016	May 26, 2016
Equity, Class of Treasury Stock [Line Items]
Authorized repurchase amount			$ 500,000,000.0				$ 1,000,000,000
Share repurchase period			5 years
Increase in authorized share repurchase authorization							$ 500,000,000.0
Common shares repurchased (shares)				0	1,000,000	8,300,000
Common shares repurchased					$ 96,600,000	$ 714,600,000
Treasury share issuances				$ 900,000	1,600,000
Acquisition of remaining noncontrolling interest					13,600,000
Treasury Shares
Equity, Class of Treasury Stock [Line Items]
Treasury share issuances				$ 1,900,000	1,600,000
Sunlight Supply
Equity, Class of Treasury Stock [Line Items]
Aggregate purchase price	$ 458,600,000
Sunlight Supply \| Treasury Shares
Equity, Class of Treasury Stock [Line Items]
Issuance of common shares (shares)	300,000
Treasury share issuances	$ 20,700,000
Gavita Holdings B.V.
Equity, Class of Treasury Stock [Line Items]
Economic interest acquired		25.00%						75.00%
Aggregate purchase price		$ 69,200,000
Contingent consideration paid		3,000,000			$ 3,000,000
Long-term debt		55,600,000
Acquisition of remaining noncontrolling interest		7,900,000
Gavita Holdings B.V. \| Capital in Excess of Stated Value
Equity, Class of Treasury Stock [Line Items]
Acquisition of remaining noncontrolling interest		$ 5,700,000

EQUITY - Share-based Awards (Details) - USD ($) $ in Millions		1 Months Ended	3 Months Ended
	Oct. 30, 2017	Feb. 06, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards (shares)			5,099.000000	210,065.000000
Aggregate fair value at grant dates			$ 0.4	$ 20.6
Restricted stock units \| Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards (shares)			2,576	4,914
Performance units \| Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards (shares)			1,078	204,702
Deferred stock units \| Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards (shares)			1,445	449
Project Focus \| Hawthorne \| Performance Based Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Project Focus \| Hawthorne \| Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards (shares)	200,000
Performance period	4 years
Fair value of awards granted	$ 20.2
Project Focus \| Hawthorne \| Minimum \| Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	50.00%
Project Focus \| Hawthorne \| Maximum \| Performance units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	250.00%
Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based awards (shares)		200,000
Fair value of awards granted		$ 17.1

EQUITY - Total Share-based Compensation (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Equity [Abstract]
Share-based compensation	$ 6.6	$ 6.0
Tax benefit recognized	$ 1.7	$ 2.3

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Dec. 29, 2018	Dec. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Contingency [Line Items]
Effective tax rate related to continuing operations	22.00%	76.90%
Deferred tax liability				$ 157.5
Deferred tax liability reduction recorded as tax benefit	$ 44.6
Repatriation transition tax	14.0
Foreign tax credits	$ 13.9		$ 18.2
Prorated effective corporate tax rate			24.50%
Federal tax on deemed repatriation			$ 21.2
Undistributed earnings of foreign subsidiaries			97.8
Valuation allowance of excess foreign tax credits			$ 0.5
Deferred tax liability
Income Tax Contingency [Line Items]
Deferred tax liability reduction recorded as tax benefit		$ 45.9

CONTINGENCIES (Details) $ in Millions	3 Months Ended
CONTINGENCIES (Details) $ in Millions	Dec. 29, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Accrual for environmental actions	$ 4.2
Wild Bird Food
Loss Contingencies [Line Items]
Accrual for probable loss	85.0
Insurance recoveries	5.0
In Re Scotts EZ Seed Litigation
Loss Contingencies [Line Items]
Accrual for probable loss	12.2
Charge recognized for probable loss	$ 0.5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Details) - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Not Designated as Hedging Instrument \| Currency forward contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	$ 117.5	$ 117.2	$ 302.3
Fair value of forward contracts	0.5	(0.6)	(4.7)
Designated as Hedging Instruments \| Interest Rate Swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	1,300.0	$ 800.0	$ 1,300.0
Gain related to interest rate swap agreements expected to be reclassified	(0.1)
Designated as Hedging Instruments \| Commodity hedging instruments
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain related to urea derivatives expected to be reclassified	$ (0.6)

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Outstanding Commodity Contracts (Details)	Dec. 29, 2018 lb T gal	Sep. 30, 2018 lb T gal	Dec. 30, 2017 lb T gal
Urea (in tons)
Derivative [Line Items]
Outstanding commodity contracts, mass type (in tons and pounds) \| T	52,000	88,000	40,500
Resin (in pounds)
Derivative [Line Items]
Outstanding commodity contracts, mass type (in tons and pounds) \| lb	12,600,000	0	0
Diesel (in gallons)
Derivative [Line Items]
Outstanding commodity contracts, volume type (in gallons)	4,410,000	5,460,000	4,536,000
Heating Oil (in gallons)
Derivative [Line Items]
Outstanding commodity contracts, volume type (in gallons)	1,218,000	1,218,000	1,344,000

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Fair Values of Derivative Instruments (Details) - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Derivatives, Fair Value [Line Items]
Total derivatives	$ (3.4)	$ 11.0	$ 0.3
Designated as Hedging Instruments
Derivatives, Fair Value [Line Items]
Total derivatives	(1.5)	9.9	3.2
Designated as Hedging Instruments \| Interest rate swap agreements \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	1.8	2.0	1.4
Designated as Hedging Instruments \| Interest rate swap agreements \| Other assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.6	1.8	0.2
Designated as Hedging Instruments \| Interest rate swap agreements \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(1.6)	0.0	(1.0)
Designated as Hedging Instruments \| Interest rate swap agreements \| Other liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(3.1)	0.0	0.0
Designated as Hedging Instruments \| Commodity hedging instruments \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.8	6.1	2.6
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Total derivatives	(1.9)	1.1	(2.9)
Not Designated as Hedging Instrument \| Currency forward contracts \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.8	0.9	0.4
Not Designated as Hedging Instrument \| Currency forward contracts \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	(0.3)	(1.5)	(5.1)
Not Designated as Hedging Instrument \| Commodity hedging instruments \| Prepaid and other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	0.0	1.7	1.8
Not Designated as Hedging Instrument \| Commodity hedging instruments \| Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	$ (2.4)	$ 0.0	$ 0.0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Derivative Instruments on AOCI and Statements of Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Not Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	$ (0.2)	$ (1.3)
Not Designated as Hedging Instrument \| Currency forward contracts \| Other income, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	3.5	(2.6)
Not Designated as Hedging Instrument \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in Earnings	(3.7)	1.3
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(7.9)	0.8
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	0.1	0.1
Cash Flow Hedging \| Interest rate swap agreements
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(4.6)	0.4
Cash Flow Hedging \| Interest rate swap agreements \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	(0.1)	0.1
Cash Flow Hedging \| Commodity hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Recognized in AOCI	(3.3)	0.4
Cash Flow Hedging \| Commodity hedging instruments \| Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) Reclassified From AOCI Into Earnings	$ 0.2	$ 0.0

FAIR VALUE MEASUREMENTS (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017
Assets
Cash equivalents	$ 1.1	$ 1.4	$ 30.9
Other	31.2	32.4	29.0
Total	36.3	46.3	66.3
Liabilities
Other	(0.9)	(0.9)
Total	(8.3)	(2.4)	(6.1)
Interest rate swap agreements
Assets
Derivatives	2.4	3.8	1.6
Liabilities
Derivatives	(4.7)		(1.0)
Currency forward contracts
Assets
Derivatives	0.8	0.9	0.4
Liabilities
Derivatives	(0.3)	(1.5)	(5.1)
Commodity hedging instruments
Assets
Derivatives	0.8	7.8	4.4
Liabilities
Derivatives	(2.4)
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets
Cash equivalents	1.1	1.4	30.9
Other	18.2	19.4	17.2
Total	19.3	20.8	48.1
Liabilities
Other	0.0	0.0
Total	0.0	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Interest rate swap agreements
Assets
Derivatives	0.0	0.0	0.0
Liabilities
Derivatives	0.0		0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Currency forward contracts
Assets
Derivatives	0.0	0.0	0.0
Liabilities
Derivatives	0.0	0.0	0.0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Commodity hedging instruments
Assets
Derivatives	0.0	0.0	0.0
Liabilities
Derivatives	0.0
Significant Other Observable Inputs (Level 2)
Assets
Cash equivalents	0.0	0.0	0.0
Other	0.0	0.0	0.0
Total	4.0	12.5	6.4
Liabilities
Other	0.0	0.0
Total	(7.4)	(1.5)	(6.1)
Significant Other Observable Inputs (Level 2) \| Interest rate swap agreements
Assets
Derivatives	2.4	3.8	1.6
Liabilities
Derivatives	(4.7)		(1.0)
Significant Other Observable Inputs (Level 2) \| Currency forward contracts
Assets
Derivatives	0.8	0.9	0.4
Liabilities
Derivatives	(0.3)	(1.5)	(5.1)
Significant Other Observable Inputs (Level 2) \| Commodity hedging instruments
Assets
Derivatives	0.8	7.8	4.4
Liabilities
Derivatives	(2.4)
Unobservable Inputs (Level 3)
Assets
Cash equivalents	0.0	0.0	0.0
Other	13.0	13.0	11.8
Total	13.0	13.0	11.8
Liabilities
Other	(0.9)	(0.9)
Total	(0.9)	(0.9)	0.0
Unobservable Inputs (Level 3) \| Interest rate swap agreements
Assets
Derivatives	0.0	0.0	0.0
Liabilities
Derivatives	0.0		0.0
Unobservable Inputs (Level 3) \| Currency forward contracts
Assets
Derivatives	0.0	0.0	0.0
Liabilities
Derivatives	0.0	0.0	0.0
Unobservable Inputs (Level 3) \| Commodity hedging instruments
Assets
Derivatives	0.0	$ 0.0	$ 0.0
Liabilities
Derivatives	$ 0.0

SEGMENT INFORMATION - Net Sales, Profit (Loss), and Total Assets by Segment (Details) $ in Millions	3 Months Ended
	Dec. 29, 2018 USD ($) segment	Dec. 30, 2017 USD ($)	Sep. 30, 2018 USD ($)
Segment Reporting [Abstract]
Number of reportable segments \| segment	3
Segment Reporting Information [Line Items]
Net sales	$ 298.1	$ 221.5
Impairment, restructuring and other	(3.5)	0.2
Equity in income of unconsolidated affiliates	1.3	0.6
Interest expense	(25.2)	(17.8)
Other non-operating income, net	2.9	2.5
Total assets:
Total assets	3,225.2	2,910.8	$ 3,054.5
Corporate
Total assets:
Total assets	210.8	230.9	212.4
Continuing Operations
Segment Reporting Information [Line Items]
Segment profit (loss)	(105.9)	(86.6)
Intangible asset amortization	(8.3)	(6.9)
Impairment, restructuring and other	(6.0)	0.2
Equity in income of unconsolidated affiliates	1.3	0.6
Interest expense	(25.2)	(17.8)
Other non-operating income, net	2.9	2.5
Continuing Operations \| Operating Segments
Segment Reporting Information [Line Items]
Segment profit (loss)	(42.7)	(40.2)
Continuing Operations \| Corporate
Segment Reporting Information [Line Items]
Segment profit (loss)	(27.9)	(25.0)
U.S. Consumer
Segment Reporting Information [Line Items]
Net sales	136.9	125.9
U.S. Consumer \| Operating Segments
Total assets:
Total assets	1,889.5	1,836.1	1,702.2
U.S. Consumer \| Continuing Operations \| Operating Segments
Segment Reporting Information [Line Items]
Segment profit (loss)	(43.1)	(37.9)
Hawthorne
Segment Reporting Information [Line Items]
Net sales	140.8	76.7
Hawthorne \| Operating Segments
Total assets:
Total assets	961.2	674.4	978.6
Hawthorne \| Continuing Operations \| Operating Segments
Segment Reporting Information [Line Items]
Segment profit (loss)	4.4	1.7
Other
Segment Reporting Information [Line Items]
Net sales	20.4	18.9
Other \| Operating Segments
Total assets:
Total assets	163.7	169.4	$ 161.3
Other \| Continuing Operations \| Operating Segments
Segment Reporting Information [Line Items]
Segment profit (loss)	$ (4.0)	$ (4.0)

SEGMENT INFORMATION - Net Sales by Product Category (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Revenue from External Customer [Line Items]
Net sales	$ 298.1	$ 221.5
U.S. Consumer
Revenue from External Customer [Line Items]
Net sales	136.9	125.9
U.S. Consumer \| Lawn care
Revenue from External Customer [Line Items]
Net sales	49.7	35.0
U.S. Consumer \| Growing media
Revenue from External Customer [Line Items]
Net sales	38.3	37.6
U.S. Consumer \| Controls
Revenue from External Customer [Line Items]
Net sales	30.2	31.4
U.S. Consumer \| Roundup® Restated Marketing Agreement
Revenue from External Customer [Line Items]
Net sales	8.1	8.3
U.S. Consumer \| Other, primarily gardening and landscape
Revenue from External Customer [Line Items]
Net sales	10.6	13.6
Hawthorne
Revenue from External Customer [Line Items]
Net sales	140.8	76.7
Hawthorne \| Indoor, urban and hydroponic gardening
Revenue from External Customer [Line Items]
Net sales	140.8	76.7
Other
Revenue from External Customer [Line Items]
Net sales	20.4	18.9
Other \| Growing media
Revenue from External Customer [Line Items]
Net sales	10.9	11.0
Other \| Other, primarily gardening and landscape
Revenue from External Customer [Line Items]
Net sales	$ 9.5	$ 7.9

SEGMENT INFORMATION - Net Sales by Geographic Area (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Segment Reporting Information [Line Items]
Net sales	$ 298.1	$ 221.5
United States
Segment Reporting Information [Line Items]
Net sales	246.9	162.5
International
Segment Reporting Information [Line Items]
Net sales	$ 51.2	$ 59.0

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Additional information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Disclosure of Dividends Paid
Revolving loan term	5 years
Return of investments from affiliates	$ 0.0	$ 0.0
Reportable Legal Entities \| Parent
Disclosure of Dividends Paid
Return of investments from affiliates	$ 49.1	$ 182.5
Senior Notes – 6.000% \| Senior Notes
Disclosure of Dividends Paid
Interest rate of debt	6.00%
Senior Notes – 5.250% \| Senior Notes
Disclosure of Dividends Paid
Interest rate of debt	5.25%

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Statement of Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	$ 298.1	$ 221.5
Cost of sales	261.1	187.5
Cost of sales—impairment, restructuring and other	2.5	0.0
Gross profit	34.5	34.0
Operating expenses:
Selling, general and administrative	116.3	108.2
Impairment, restructuring and other	3.5	(0.2)
Other (income) expense, net	(0.4)	(2.1)
Income (loss) from operations	(84.9)	(71.9)
Equity (income) loss in subsidiaries	0.0	0.0
Equity in (income) loss of unconsolidated affiliates	(1.3)	(0.6)
Interest expense	25.2	17.8
Other non-operating (income) expense, net	(2.9)	(2.5)
Income (loss) from continuing operations before income taxes	(105.9)	(86.6)
Income tax expense (benefit) from continuing operations	(23.3)	(66.6)
Income (loss) from continuing operations	(82.6)	(20.0)
Income (loss) from discontinued operations, net of tax	2.9	(1.2)
Net income (loss)	(79.7)	(21.2)
Net (income) loss attributable to noncontrolling interest	0.1	0.0
Net income (loss) attributable to controlling interest	(79.6)	(21.2)
Reportable Legal Entities \| Parent
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0
Cost of sales	0.0	0.0
Cost of sales—impairment, restructuring and other	0.0
Gross profit	0.0	0.0
Operating expenses:
Selling, general and administrative	0.0	0.0
Impairment, restructuring and other	0.0	0.0
Other (income) expense, net	(0.2)	(0.2)
Income (loss) from operations	0.2	0.2
Equity (income) loss in subsidiaries	69.3	18.0
Other non-operating (income) loss		(3.9)
Equity in (income) loss of unconsolidated affiliates	0.0	0.0
Interest expense	18.8	16.9
Other non-operating (income) expense, net	(5.9)	0.0
Income (loss) from continuing operations before income taxes	(82.0)	(30.8)
Income tax expense (benefit) from continuing operations	(2.8)	(9.8)
Income (loss) from continuing operations	(79.2)	(21.0)
Income (loss) from discontinued operations, net of tax	0.0	0.0
Net income (loss)	(79.2)	(21.0)
Net (income) loss attributable to noncontrolling interest	0.0	0.0
Net income (loss) attributable to controlling interest	(79.2)	(21.0)
Reportable Legal Entities \| Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	232.1	147.5
Cost of sales	206.9	127.0
Cost of sales—impairment, restructuring and other	2.2
Gross profit	23.0	20.5
Operating expenses:
Selling, general and administrative	101.4	90.4
Impairment, restructuring and other	3.4	(0.2)
Other (income) expense, net	0.1	(1.1)
Income (loss) from operations	(81.9)	(68.6)
Equity (income) loss in subsidiaries	(1.5)	1.0
Other non-operating (income) loss		0.0
Equity in (income) loss of unconsolidated affiliates	(1.4)	(0.5)
Interest expense	18.3	8.8
Other non-operating (income) expense, net	(2.3)	(2.5)
Income (loss) from continuing operations before income taxes	(95.0)	(75.4)
Income tax expense (benefit) from continuing operations	(21.3)	(57.5)
Income (loss) from continuing operations	(73.7)	(17.9)
Income (loss) from discontinued operations, net of tax	3.0	(0.2)
Net income (loss)	(70.7)	(18.1)
Net (income) loss attributable to noncontrolling interest	0.0	0.0
Net income (loss) attributable to controlling interest	(70.7)	(18.1)
Reportable Legal Entities \| Non-Guarantors
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	66.0	74.0
Cost of sales	54.2	60.5
Cost of sales—impairment, restructuring and other	0.3
Gross profit	11.5	13.5
Operating expenses:
Selling, general and administrative	14.6	17.5
Impairment, restructuring and other	0.1
Other (income) expense, net	(0.3)	(0.8)
Income (loss) from operations	(2.9)	(3.2)
Equity (income) loss in subsidiaries	0.0	0.0
Other non-operating (income) loss		(4.7)
Equity in (income) loss of unconsolidated affiliates	0.1	(0.1)
Interest expense	0.9	0.7
Other non-operating (income) expense, net	(7.5)	0.0
Income (loss) from continuing operations before income taxes	3.6	0.9
Income tax expense (benefit) from continuing operations	0.8	0.7
Income (loss) from continuing operations	2.8	0.2
Income (loss) from discontinued operations, net of tax	(0.1)	(1.0)
Net income (loss)	2.7	(0.8)
Net (income) loss attributable to noncontrolling interest	0.0	0.0
Net income (loss) attributable to controlling interest	2.7	(0.8)
Eliminations/ Consolidations
Schedule of Condensed Consolidating Statement of Operations [Line Items]
Net sales	0.0	0.0
Cost of sales	0.0	0.0
Cost of sales—impairment, restructuring and other	0.0
Gross profit	0.0	0.0
Operating expenses:
Selling, general and administrative	0.3	0.3
Impairment, restructuring and other	0.0	0.0
Other (income) expense, net	0.0	0.0
Income (loss) from operations	(0.3)	(0.3)
Equity (income) loss in subsidiaries	(67.8)	(19.0)
Other non-operating (income) loss		8.6
Equity in (income) loss of unconsolidated affiliates	0.0	0.0
Interest expense	(12.8)	(8.6)
Other non-operating (income) expense, net	12.8	0.0
Income (loss) from continuing operations before income taxes	67.5	18.7
Income tax expense (benefit) from continuing operations	0.0	0.0
Income (loss) from continuing operations	67.5	18.7
Income (loss) from discontinued operations, net of tax	0.0	0.0
Net income (loss)	67.5	18.7
Net (income) loss attributable to noncontrolling interest	0.1	0.0
Net income (loss) attributable to controlling interest	$ 67.6	$ 18.7

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Statement of Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income (loss)	$ (79.7)	$ (21.2)
Other comprehensive income (loss):
Net foreign currency translation adjustment	(5.3)	0.0
Net change in derivatives	(8.0)	0.7
Net change in pension and other post-retirement benefits	0.9	0.3
Total other comprehensive income (loss)	(12.4)	1.0
Comprehensive income (loss)	(92.1)	(20.2)
Comprehensive (income) loss attributable to noncontrolling interest	0.1	0.0
Comprehensive income (loss) attributable to controlling interest	(92.0)	(20.2)
Reportable Legal Entities \| Parent
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income (loss)	(79.2)	(21.0)
Other comprehensive income (loss):
Net foreign currency translation adjustment	(5.3)	0.0
Net change in derivatives	(8.0)	0.7
Net change in pension and other post-retirement benefits	0.9	0.3
Total other comprehensive income (loss)	(12.4)	1.0
Comprehensive income (loss)	(91.6)	(20.0)
Comprehensive (income) loss attributable to noncontrolling interest	0.0	0.0
Comprehensive income (loss) attributable to controlling interest	(91.6)	(20.0)
Reportable Legal Entities \| Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income (loss)	(70.7)	(18.1)
Other comprehensive income (loss):
Net foreign currency translation adjustment	0.0	0.0
Net change in derivatives	(3.5)	0.4
Net change in pension and other post-retirement benefits	0.1	0.1
Total other comprehensive income (loss)	(3.4)	0.5
Comprehensive income (loss)	(74.1)	(17.6)
Comprehensive (income) loss attributable to noncontrolling interest	0.0	0.0
Comprehensive income (loss) attributable to controlling interest	(74.1)	(17.6)
Reportable Legal Entities \| Non-Guarantors
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income (loss)	2.7	(0.8)
Other comprehensive income (loss):
Net foreign currency translation adjustment	(5.3)	0.0
Net change in derivatives	0.0	0.0
Net change in pension and other post-retirement benefits	0.8	0.2
Total other comprehensive income (loss)	(4.5)	0.2
Comprehensive income (loss)	(1.8)	(0.6)
Comprehensive (income) loss attributable to noncontrolling interest	0.0	0.0
Comprehensive income (loss) attributable to controlling interest	(1.8)	(0.6)
Eliminations/ Consolidations
Schedule of Condensed Consolidating Statement of Comprehensive Income (Loss)
Net income (loss)	67.5	18.7
Other comprehensive income (loss):
Net foreign currency translation adjustment	5.3	0.0
Net change in derivatives	3.5	(0.4)
Net change in pension and other post-retirement benefits	(0.9)	(0.3)
Total other comprehensive income (loss)	7.9	(0.7)
Comprehensive income (loss)	75.4	18.0
Comprehensive (income) loss attributable to noncontrolling interest	0.1	0.0
Comprehensive income (loss) attributable to controlling interest	$ 75.5	$ 18.0

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$ (233.4)	$ (210.5)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(12.7)	(19.4)
Investments in loans receivable	0.0	(5.3)
Investments in acquired businesses, net of cash acquired	(6.6)	(70.0)
Other investing, net	2.2	0.0
Return of investments from affiliates	0.0	0.0
Investing cash flows from (to) affiliates	0.0	0.0
Net cash provided by (used in) investing activities	(17.1)	(94.7)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	386.8	573.4
Repayments under revolving and bank lines of credit and term loans	(116.3)	(136.0)
Dividends paid	(30.4)	(30.5)
Purchase of Common Shares	(0.5)	(96.2)
Payments on seller notes	(0.8)	(3.0)
Cash received from exercise of stock options	1.1	1.0
Acquisition of noncontrolling interests	0.0	(70.1)
Financing cash flows from (to) affiliates	0.0	0.0
Net cash provided by (used in) financing activities	239.9	238.6
Effect of exchange rate changes on cash	(0.7)	0.6
Net increase (decrease) in cash and cash equivalents	(11.3)	(66.0)
Cash and cash equivalents at beginning of period	33.9	120.5
Cash and cash equivalents at end of period	22.6	54.5
Reportable Legal Entities \| Parent
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(19.1)	9.6
INVESTING ACTIVITIES
Investments in property, plant and equipment	0.0	0.0
Investments in loans receivable		0.0
Investments in acquired businesses, net of cash acquired	0.0	0.0
Other investing, net	0.0
Return of investments from affiliates	49.1	182.5
Investing cash flows from (to) affiliates	(0.2)	(66.4)
Net cash provided by (used in) investing activities	48.9	116.1
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
Dividends paid	(30.4)	(30.5)
Purchase of Common Shares	(0.5)	(96.2)
Payments on seller notes	0.0	0.0
Cash received from exercise of stock options	1.1	1.0
Acquisition of noncontrolling interests		0.0
Financing cash flows from (to) affiliates	0.0	0.0
Net cash provided by (used in) financing activities	(29.8)	(125.7)
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of period	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Reportable Legal Entities \| Subsidiary Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(193.6)	(239.2)
INVESTING ACTIVITIES
Investments in property, plant and equipment	(12.1)	(17.3)
Investments in loans receivable		(5.3)
Investments in acquired businesses, net of cash acquired	(6.6)	(40.5)
Other investing, net	0.9
Return of investments from affiliates	0.0	0.0
Investing cash flows from (to) affiliates	(2.3)	(66.9)
Net cash provided by (used in) investing activities	(20.1)	(130.0)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	347.6	534.6
Repayments under revolving and bank lines of credit and term loans	(86.6)	(86.7)
Dividends paid	(49.1)	(182.5)
Purchase of Common Shares	0.0	0.0
Payments on seller notes	(0.8)	0.0
Cash received from exercise of stock options	0.0	0.0
Acquisition of noncontrolling interests		0.0
Financing cash flows from (to) affiliates	0.2	66.4
Net cash provided by (used in) financing activities	211.3	331.8
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	(2.4)	(37.4)
Cash and cash equivalents at beginning of period	3.0	39.8
Cash and cash equivalents at end of period	0.6	2.4
Return on investments		0.5
Reportable Legal Entities \| Non-Guarantors
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(20.7)	19.6
INVESTING ACTIVITIES
Investments in property, plant and equipment	(0.6)	(2.1)
Investments in loans receivable		0.0
Investments in acquired businesses, net of cash acquired	0.0	(29.5)
Other investing, net	1.3
Return of investments from affiliates	0.0	0.0
Investing cash flows from (to) affiliates	0.0	0.0
Net cash provided by (used in) investing activities	0.7	(31.6)
FINANCING ACTIVITIES
Borrowings under revolving and bank lines of credit and term loans	39.2	38.8
Repayments under revolving and bank lines of credit and term loans	(29.7)	(49.3)
Dividends paid	0.0	(0.5)
Purchase of Common Shares	0.0	0.0
Payments on seller notes	0.0	(3.0)
Cash received from exercise of stock options	0.0	0.0
Acquisition of noncontrolling interests		(70.1)
Financing cash flows from (to) affiliates	2.3	66.9
Net cash provided by (used in) financing activities	11.8	(17.2)
Effect of exchange rate changes on cash	(0.7)	0.6
Net increase (decrease) in cash and cash equivalents	(8.9)	(28.6)
Cash and cash equivalents at beginning of period	30.9	80.7
Cash and cash equivalents at end of period	22.0	52.1
Eliminations/ Consolidations
Schedule of Condensed Consolidating Statement of Cash Flows [Line Items]
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	0.0	(0.5)
INVESTING ACTIVITIES
Investments in property, plant and equipment	0.0	0.0
Investments in loans receivable		0.0
Investments in acquired businesses, net of cash acquired	0.0	0.0
Other investing, net	0.0
Return of investments from affiliates	(49.1)	(182.5)
Investing cash flows from (to) affiliates	2.5	133.3
Net cash provided by (used in) investing activities	(46.6)	(49.2)
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
Dividends paid	49.1	183.0
Purchase of Common Shares	0.0	0.0
Payments on seller notes	0.0	0.0
Cash received from exercise of stock options	0.0	0.0
Acquisition of noncontrolling interests		0.0
Financing cash flows from (to) affiliates	(2.5)	(133.3)
Net cash provided by (used in) financing activities	46.6	49.7
Effect of exchange rate changes on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of period	0.0	0.0
Cash and cash equivalents at end of period	$ 0.0	$ 0.0

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND NON-GUARANTORS - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Dec. 29, 2018	Sep. 30, 2018	Dec. 30, 2017	Sep. 30, 2017
Current assets:
Cash and cash equivalents	$ 22.6	$ 33.9	$ 54.5	$ 120.5
Accounts receivable, net	163.8	226.0	128.4
Accounts receivable pledged	44.4	84.5	42.2
Inventories	745.4	481.4	696.1
Prepaid and other current assets	102.5	59.9	61.7
Total current assets	1,078.7	885.7	982.9
Investment in unconsolidated affiliates	37.3	36.1	31.7
Property, plant and equipment, net	519.8	530.8	464.1
Goodwill	539.7	543.0	464.8
Intangible assets, net	846.8	857.3	783.4
Other assets	202.9	201.6	183.9
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	0.0
Total assets	3,225.2	3,054.5	2,910.8
Current liabilities:
Current portion of debt	95.1	132.6	86.1
Accounts payable	237.0	150.5	223.2
Other current liabilities	262.5	329.6	161.8
Total current liabilities	594.6	612.7	471.1
Long-term debt	2,186.2	1,883.8	1,697.0
Distributions in excess of investment in unconsolidated affiliate	21.9	21.9	21.9
Other liabilities	169.3	176.5	213.0
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0
Total liabilities	2,972.0	2,694.9	2,403.0
Total equity—controlling interest	248.3	354.6	502.8
Noncontrolling interest	4.9	5.0	5.0
Total equity	253.2	359.6	507.8	661.7
Total liabilities and equity	3,225.2	3,054.5	2,910.8
Reportable Legal Entities \| 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
Prepaid and other current assets	2.0	2.2	1.4
Total current assets	2.0	2.2	1.4
Investment in unconsolidated affiliates	0.0	0.0	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	0.0	0.0	0.0
Intangible assets, net	0.0	0.0	0.0
Other assets	9.7	11.4	7.7
Equity investment in subsidiaries	746.1	860.0	1,125.8
Intercompany assets	1,736.3	1,422.8	1,087.5
Total assets	2,494.1	2,296.4	2,222.4
Current liabilities:
Current portion of debt	47.7	40.0	15.0
Accounts payable	0.0	0.0	0.0
Other current liabilities	10.6	17.8	8.7
Total current liabilities	58.3	57.8	23.7
Long-term debt	2,185.0	1,883.0	1,695.6
Distributions in excess of investment in unconsolidated affiliate	0.0	0.0	0.0
Other liabilities	2.5	1.0	0.3
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	0.0
Total liabilities	2,245.8	1,941.8	1,719.6
Total equity—controlling interest	248.3	354.6	502.8
Noncontrolling interest	0.0	0.0	0.0
Total equity	248.3	354.6	502.8
Total liabilities and equity	2,494.1	2,296.4	2,222.4
Reportable Legal Entities \| Subsidiary Guarantors
Current assets:
Cash and cash equivalents	0.6	3.0	2.4	39.8
Accounts receivable, net	107.2	172.5	77.4
Accounts receivable pledged	44.4	84.5	42.2
Inventories	659.3	394.5	605.9
Prepaid and other current assets	79.2	44.6	43.2
Total current assets	890.7	699.1	771.1
Investment in unconsolidated affiliates	36.6	35.2	30.9
Property, plant and equipment, net	458.8	464.7	398.3
Goodwill	420.1	420.6	322.9
Intangible assets, net	745.7	752.3	639.5
Other assets	163.5	164.8	166.3
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	0.0	0.0	157.5
Total assets	2,715.4	2,536.7	2,486.5
Current liabilities:
Current portion of debt	81.7	118.4	55.7
Accounts payable	206.1	119.0	194.3
Other current liabilities	228.9	278.3	117.8
Total current liabilities	516.7	515.7	367.8
Long-term debt	1,438.7	1,140.9	998.7
Distributions in excess of investment in unconsolidated affiliate	21.9	21.9	21.9
Other liabilities	140.4	143.6	148.1
Equity investment in subsidiaries	2.5	1.5	59.4
Intercompany liabilities	119.8	125.0	0.0
Total liabilities	2,240.0	1,948.6	1,595.9
Total equity—controlling interest	475.4	588.1	890.6
Noncontrolling interest	0.0	0.0	0.0
Total equity	475.4	588.1	890.6
Total liabilities and equity	2,715.4	2,536.7	2,486.5
Reportable Legal Entities \| Non-Guarantors
Current assets:
Cash and cash equivalents	22.0	30.9	52.1	80.7
Accounts receivable, net	56.6	53.5	51.0
Accounts receivable pledged	0.0	0.0	0.0
Inventories	86.1	86.9	90.2
Prepaid and other current assets	21.3	13.1	17.1
Total current assets	186.0	184.4	210.4
Investment in unconsolidated affiliates	0.7	0.9	0.8
Property, plant and equipment, net	61.0	66.1	65.8
Goodwill	108.0	110.8	130.3
Intangible assets, net	93.9	97.5	135.4
Other assets	29.7	25.4	9.9
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany assets	2.0	6.5	0.0
Total assets	481.3	491.6	552.6
Current liabilities:
Current portion of debt	13.4	14.2	30.4
Accounts payable	30.9	31.5	28.9
Other current liabilities	23.0	33.5	35.3
Total current liabilities	67.3	79.2	94.6
Long-term debt	106.4	102.1	56.5
Distributions in excess of investment in unconsolidated affiliate	0.0	0.0	0.0
Other liabilities	26.4	26.9	59.6
Equity investment in subsidiaries	0.0	0.0	0.0
Intercompany liabilities	0.0	0.0	152.9
Total liabilities	200.1	208.2	363.6
Total equity—controlling interest	281.2	283.4	189.0
Noncontrolling interest	0.0	0.0	0.0
Total equity	281.2	283.4	189.0
Total liabilities and equity	481.3	491.6	552.6
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
Prepaid and other current assets	0.0	0.0	0.0
Total current assets	0.0	0.0	0.0
Investment in unconsolidated affiliates	0.0	0.0	0.0
Property, plant and equipment, net	0.0	0.0	0.0
Goodwill	11.6	11.6	11.6
Intangible assets, net	7.2	7.5	8.5
Other assets	0.0
Equity investment in subsidiaries	(746.1)	(860.0)	(1,125.8)
Intercompany assets	(1,738.3)	(1,429.3)	(1,245.0)
Total assets	(2,465.6)	(2,270.2)	(2,350.7)
Current liabilities:
Current portion of debt	(47.7)	(40.0)	(15.0)
Accounts payable	0.0	0.0	0.0
Other current liabilities	0.0	0.0	0.0
Total current liabilities	(47.7)	(40.0)	(15.0)
Long-term debt	(1,543.9)	(1,242.2)	(1,053.8)
Distributions in excess of investment in unconsolidated affiliate	0.0	0.0	0.0
Other liabilities	0.0	5.0	5.0
Equity investment in subsidiaries	(2.5)	(1.5)	(59.4)
Intercompany liabilities	(119.8)	(125.0)	(152.9)
Total liabilities	(1,713.9)	(1,403.7)	(1,276.1)
Total equity—controlling interest	(756.6)	(871.5)	(1,079.6)
Noncontrolling interest	4.9	5.0	5.0
Total equity	(751.7)	(866.5)	(1,074.6)
Total liabilities and equity	$ (2,465.6)	$ (2,270.2)	$ (2,350.7)