Spectrum Brands 8K Other Events | SEC 26 Mar 09

Exhibit 99.1

		Legal Name:	Spectrum Brands, Inc.			ROVCAL, Inc.		ROV Holding, Inc.			Tetra Holding (US), Inc.			United Industries Corp			Aquarium Systems, Inc.			DB Online, LLC			Spectrum Neptune US Holdco Corporation		United Pet Group, Inc.			Spectrum Jungle Labs Corp			Perfecto Manufacturing			Aquaria, Inc.			Total
		Case No:	09-50456			09-50454		09-50457			09-50459			09-50461			09-50470			09-50467			09-50464		09-50466			09-50455			09-50469			09-50468

	Net sales			29,085,558			-		-			7,638,697			17,973,908			595,167			42,436			-		13,177,095			1,217,192			2,151,764			3,279,388			75,161,205
	Cost of goods sold			18,941,674			-		-			5,026,415			17,106,616			585,984			30,487			-		9,031,621			1,221,579			1,944,344			2,327,912			56,216,632
	Restructuring and related charges			1,904,706			-		-			-			829,151			-			-			-		-			-			-			-			2,733,857
	Gross profit			8,239,178			-		-			2,612,282			38,141			9,183			11,949			-		4,145,474			(4,387	)		207,420			951,476			16,210,716

	Operating expenses:
	Selling			3,620,073			-		-			1,594,166			4,982,787			49,095			8,201			-		2,072,642			-			140,626			531,662			12,999,252
	General and administrative			4 ,136,662			-		(86,201	)		68,666			2,083,325			24,516			2,322			-		1,255,713			-			103,505			116,406			7,704,914
	Research and development			1,010,403			-		-			167,777			98,972			-			-			-		86,145			-			-			22,315			1,385,612
	Restructuring and related charges			(62,320	)		-		-			-			316,570			-			-			-		(175,000	)		-			-			-			79,250
	Goodwill and intangibles impairment			-			-		-			-			-			-			-			-		-			-			-			-			-
	Total Operating expenses			8,704,818			-		(86,201	)		1,830,609			7,481,654			73,611			10,523			-		3,239,500			-			244,131			670,383			22,169,028

	Operating income			(465,641	)		-		86,201			781,672			(7,443,512	)		(64,428	)		1,427			-		905,974			(4,387	)		(36,711	)		281,092			(5,958,313	)

	Interest expense			14,620,613			-		(978,830	)		-			2,517,927			-			-			-		-			-			-			-			16,159,710
	Other income, net			(8,080,307	)		-		8,419,917			(8,128	)		-			(15,058	)		-			-		4 ,272			-			10,638			(1,277	)		330,057

	Income from continuing operations before income taxes			(7,005,947	)		-		(7,354,886	)		789,801			(9,961,440	)		(49,370	)		1,427			-		901,702			(4,387	)		(47,349	)		282,369			(22,448,080	)

	Income tax expense			20,651,968			-		(13,423,794	)		308,022			(6,879,216	)		(19,748	)		571			-		350,711			(1,755	)		(18,940	)		112,948			1,080,767

	Income from continuing operations			(27,657,914	)		-		6,068,908			481,778			(3,082,224	)		(29,622	)		856			-		550,991			(2,632	)		(28,410	)		169,422			(23,528,847	)

	Loss from discontinued operations, net of tax			1,189,823			-		-			-			-			-			-			-		-			-			-			-			1,189,823

<A>	Reorganization items			7 ,591,121			-		-			-			-			-			-			-		-			-			-			-			7,591,121

	Net (Loss) / Income			(36,438,858	)		-		6,068,908			481,778			(3,082,224	)		(29,622	)		856			-		550,991			(2,632	)		(28,410	)		169,422			(32,309,791	)

	Depreciation			(1,038,339	)		-		-			(94,328	)		(320,596	)		(4,658	)		(630	)		-		(135,019	)		(28,056	)		(56,723	)		(38,812	)		(1,717,161	)

	Income before interest, depr/tax (MOR-1)			(5,967,608	)		-		(7,354,886	)		884,129			(9,640,844	)		(44,712	)		2,057			-		1,036,721			23,669			9,374			321,181			(20,730,919	)


	Note: Southern California Foam, Inc. - Case No: 09-50471 & Schultz Company - Case No: 09-50463 are non-active.

<A>	See Exhibit A.1 for further support

	Intercompany Net Sales and Expenses to other subsidaries have been eliminated in the above financial results.

			Legal Name:	Spectrum Brands, Inc.			RovCal Inc.			ROV Holding, Inc.			Tetra Holding (US), Inc.			United Industries Corp			Spectrum Neptune US Holdco Corporation			Aquarium Systems, Inc.			DB Online, LLC			United Pet Group, Inc.			Spectrum Jungle Labs Corp			Perfecto Manufacturing			Aquaria, Inc.			Deferred Tax Reclass			Total Domestic
			Case No:	09-50456			09-50454			09-50457			09-50459			09-50461			09-50464			09-50470			09-50467			09-50466			09-50455			09-50469			09-50468
		Current Assets
AC=CA00100		Cash & Cash Equivalents			4,930,464			1,000			3,292			360,221			336,029			-			18,412			14,973			1,797,111			2,000			58,078			284,708						7,806,288
AC=CA00500		Net Trade Receivables			55,896,717			-			-			14,546,915			39,004,208			-			(5,132	)		(480	)		16,717,270			-			4,099,571			5,088,831						135,347,898
AC=CA00700		Intercompany Receivables			(1	)		-			(0	)		0			-			0			0			-			0			0			(0	)		(0	)					(1	)
AC=CA01000		Other Trade Receivebles - calc			19,093,920			-			0			215,929			3,484,464			(0	)		5,600			-			716,761			600			-			28,606						23,545,880
AC=CA01600	<A>	Net Inventories			418,515,181			142,427,567			263,396,858			44,176,167			(640,249,524	)		58,495,744			8,689,738			78,637			97,477,507			1,832,953			(2,916,208	)		(3,919,664	)					388,004,957
AC=CA01740		Assets Held For Sale			-			-			-			-			316,225			-			-			-			-			-			-			-						316,225
AC=CA01700		Prepaid Expense & Other			13,162,051			-			-			810,917			6,166,193			-			6,707			13,500			1,637,450			75,028			46,482			133,131						22,051,459
AC=CA01800		Total Deferred Tax Assets - Current			(14,440,621	)		-			-			979,838			19,854,083			-			-			-			3,604,220			-			-			-			(436,272	)		9,561,249
AC=CA01900		Total Current Assets			497,157,710			142,428,567			263,400,150			61,089,987			(571,088,322	)		58,495,744			8,715,324			106,630			121,950,319			1,910,581			1,287,923			1,615,612			(436,272	)		586,633,955

AC=CA03200		Net Property, Plant & Equip			42,970,975			31,829			-			10,169,958			21,315,858			-			228,761			5,038			10,103,988			1,704,096			6,681,070			1,907,620						95,119,193
AC=CA03400		Long-Term Receivable			-			-			-			-			-			-			-			-			147,500			-			-			-						147,500
AC=CA03500		Long Term Receivables-Intercompany			(0	)		-			(0	)		-			-			-			-			-			-			-			-			-						(0	)
AC=CA03600		Total Deferred Tax Assets - L/T			(120,769,140	)		(6,383,104	)		(11,269,729	)		(5,151,553	)		216,285,258			(11,851	)		-			-			36,589			-			-			-			(72,736,470	)		-
AC=CA03800		Deferred Charges-Other			6,889,524			-			-			-			49,580			-			-			-			-			-			-			-						6,939,104
AC=CA03900		Debt Issuance Costs			37,431,399			-			-			-			-			-			-			-			-			-			-			-						37,431,399
AC=CA03320		Investments-Partially Owned Co.			-			-			-			-			-			-			778,110			-			-			-			-			-						778,110
AC=CA04110		Miscellaneous-Other Assets			6,460,312			-			-			-			1,363,283			-			-			-			149,373			-			-			38,035						8,011,003
		Deferred chrages and other, net			(69,987,905	)		(6,383,104	)		(11,269,729	)		(5,151,553	)		217,698,121			(11,851	)		778,110			-			333,462			-			-			38,035			(72,736,470	)		53,307,117
AC=CA04010		Goodwill			(0	)		-			-			2,324,000			-			-			-			-			58,652,962			-			-			-						60,976,962
AC=CA04020		Intangible Assets - Other			213,769,649			-			-			-			100,944,187			-			-			-			184,762,941			-			-			2,246,975						501,723,753
AC=CA03310		Investments-Consolidated Co.			(0	)		-			-			-			(0	)		(0	)		-			-			-			-			-			-						(0	)
		Investments in Subidiaries			(0	)		-			-			-			(0	)		(0	)		-			-			-			-			-			-						(0	)
		Total Assets			683,910,430			136,077,292			252,130,421			68,432,393			(231,130,156	)		58,483,893			9,722,196			111,667			375,803,672			3,614,677			7,968,994			5,808,243			(73,172,742	)		1,297,760,980
AC=CA06600		Total Assets			683,910,430			136,077,292			252,130,421			68,432,393			(231,130,156	)		58,483,893			9,722,196			111,667			375,803,672			3,614,677			7,968,994			5,808,243			(73,172,742	)		1,297,760,980
		Proof			-			-			-			-			(0	)		-			-			-			-			-			-			0						(0	)

		Current Liabilities
AC=CL00500		Total Current Debt			27,653,870			-			-			-			12,673			-			-			-			-			-			-			-						27,666,544
AC=CL00800		Accounts Payable-Intercompany			(0	)		-			-			(0	)		(0	)		-			0			-			0			-			(0	)		0						(0	)
AC=CL00900		Total Accounts Payable			80,974,253			-			-			5,363,041			40,319,330			-			470,429			-			14,111,061			1,207,681			3,284,292			1,544,641						147,274,728
AC=CL01000		Accrued Wages & Benefits			18,130,514			-			-			622,049			4,853,382			-			59,046			-			1,498,206			125,716			473,547			147,600						25,910,059
AC=CL01300		Accrued Taxes O/T Inc/Payroll			1,118,569			-			-			(9,543	)		730,867			-			-			238			49,571			16,563			122,788			194,739						2,223,793
AC=CL01400		Accrued Interest Payable			65,234,074			-			-			-			-			-			-			-			-			-			-			-						65,234,074
AC=CL01550		Current Deferred Tax Liabilities			348,687			-			-			87,585			-			-			-			-			-			-			-			-			(436,272	)		-
AC=CL01500		Income Taxes Payable			654,397			-			-			1,010,333			5,981			-			154,787			6,536			(229,985	)		(325,259	)		165,928			529,255						1,971,973
AC=CL01600		Other Accrued Expenses			8,289,311			-			-			161,749			7,666,474			-			71,941			12,928			4,816,242			36,199			928,323			749,746						22,732,912
AC=CL01100		Accrued Special Charges			13,626,339			-			-			-			15,093,458			-			-			-			1,990,554			-			-			-						30,710,351
AC=CL01800		Total Current Liabilities			216,030,013			-			-			7,235,214			68,682,165			-			756,202			19,703			22,235,649			1,060,901			4,974,877			3,165,981			(436,272	)		323,724,433

AC=CL02000		Long Term Debt Intercompany			-			-			-			0			0			-			0			(0	)		(0	)		(0	)		(0	)		0						(0	)
AC=CL02100		Total Long Term Debt			2,502,308,106			-			-			0			12,342			-			-			0			0			0			0			0						2,502,320,448
AC=CL02300		Total Employee Benefit Obligations			7,294,736			-			-			(1,364,572	)		-			-			-			-			-			-			-			-						5,930,164
AC=CL02400		Total Deferred Tax Liabilities - L/T			82,682,981			-			239,559			4,277,097			37,317,803			-			-			-			80,987,904			-			-			-			(72,736,470	)		132,768,873
AC=CL02200		Other Long-Term Liabilities			11,719,788			-			-			-			-			-			-			-			-			-			-			-						11,719,788
AC=CL02500		Minority Interest			-			-			-			-			-			-			-			-			-			-			-			-						-
AC=CL02600		Corporate Control			-			-			-			-			-			-			-			-			-			-			-			-						-
AC=CL02700		Total Liabilities			2,820,035,623			-			239,559			10,147,739			106,012,310			-			756,202			19,703			103,223,552			1,060,901			4,974,877			3,165,981			(73,172,742	)		2,976,463,705

AC=CE01400		Total Equity			(2,136,125,193	)		136,077,292			251,890,862			58,284,653			(337,142,466	)		58,483,893			8,965,993			91,965			272,580,120			2,553,777			2,994,116			2,642,262						(1,678,702,725	)
		Total Liabilities & Equity			683,910,430			136,077,292			252,130,421			68,432,393			(231,130,156	)		58,483,893			9,722,196			111,667			375,803,672			3,614,677			7,968,994			5,808,243			(73,172,742	)		1,297,760,980
AC=CE01500		Total Liabilities & Equity			683,910,430			136,077,292			252,130,421			68,432,393			(231,130,156	)		58,483,893			9,722,196			111,667			375,803,672			3,614,677			7,968,994			5,808,243			(73,172,742	)		1,297,760,980

					-			-			-			-			-			-			-			-			-			0			-			0			-		#	-
		Note: Southern California Foam, Inc. - Case No: 09-50471 & Schultz Company - Case No: 09-50463 are non-active.

	<A>	Amount includes the impact of eliminating Intercompany Accounts Recievable and Accounts Payable as the Debtors' financial sytem is configured to process such eliminations through the Inventory account. Below is a reconciliation of Net Inventory:

AC=CA01600		Elimination of AR/AP			330,799,617			142,427,567			263,396,858			23,189,773			(717,004,933	)		58,495,744			8,293,388			78,637			56,662,795			(1,426,222	)		(12,048,935	)		(12,886,746	)					139,977,544
AC=CA01600		Net Inventories			87,715,563			-			-			20,986,394			76,755,410			-			396,350			-			40,814,712			3,259,175			9,132,727			8,967,082						248,027,413
AC=CA01600		Net Inventories incl AR/AP elim			418,515,181			142,427,567			263,396,858			44,176,167			(640,249,524	)		58,495,744			8,689,738			78,637			97,477,507			1,832,953			(2,916,208	)		(3,919,664	)					388,004,957

			February 2009
Net Disbursement Schedule			Total Disbursements		Less Intercompany Disburse- ment <A>		Less Loan Payments		Net Disbursements

Legal Entity Description	Case Number
Spectrum Jungle Labs Corporation		09-50455	$	769,021.65	$	-	$	-	$	769,021.65
Spectrum Brands, Inc.		09-50456		173,735,602.50		36,778,870.51		95,042,942.00		41,913,789.99
ROVCAL, Inc.		09-50454		-		-		-		-
ROV Holding, Inc.		09-50457		2,493.64		-		-		2,493.64
Tetra Holding (US), Inc.		09-50459		13,141,326.96		7,713,568.03		-		5,427,758.93
United Industries Corporation		09-50461		20,717,093.02		5,575,751.37		-		15,141,341.65
Schultz Company		09-50463		-		-		-		-
Spectrum Neptune US Holdco Corporation		09-50464		-		-		-		-
United Pet Group, Inc.		09-50466		29,760,152.98		18,927,156.96		-		10,832,996.02
DB Online, LLC		09-50467		34,789.53		34,789.53		-		-
Aquaria, Inc.		09-50468		2,764,976.88		2,137,706.88		-		627,270.00
Perfecto Manufacturing, Inc.		09-50469		4,348,189.44		2,440,273.96		-		1,907,915.48
Aquarium Systems, Inc.		09-50470		704,785.18		123,000.00		-		581,785.18
Southern California Foam, Inc.		09-50471		-		-		-		-

Total			$	245,978,431.78	$	73,731,117.24	$	95,042,942.00	$	77,204,372.54


Included in the total Disbursements of $245,978,431.78 are $95, 042,942 to reduce balances on ABL & DIP Revolving Loans (See MOR7 for Spectrum Brands, Inc. for additional detail) and Intercompany Disbursements of $73,731,117.24.

Spectrum Brands 8-KOther Events