Spectrum Brands (SPB) 10-Q 7 Aug 19 2019 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jun. 30, 2019	Aug. 05, 2019
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Registrant Name	Spectrum Brands Holdings, Inc.
Entity Central Index Key	0000109177
Entity File Number	1-4219
Entity Address, Address Line One	3001 Deming Way
Entity Address, City or Town	Middleton
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53562
City Area Code	608
Local Phone Number	275-3340
Entity Tax Identification Number	741339132
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Trading Symbol	SPB
Entity Common Stock, Shares Outstanding		48,765,552
SB/RH [Member]
Entity Registrant Name	SB/RH Holdings, LLC
Entity Central Index Key	0001592706
Entity File Number	333-192634-03
Entity Tax Identification Number	272812840
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Financial Position - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Assets
Cash and cash equivalents	$ 161.4	$ 552.5
Trade receivables, net	568.5	317.1
Other receivables	62.9	51.7
Inventories	718.6	583.6
Prepaid expenses and other current assets	60.4	63.2
Current assets of business held for sale		2,402.6
Total current assets	1,571.8	3,970.7
Property, plant and equipment, net	464.9	500
Deferred charges and other	28.5	231.8
Investments	204.7
Goodwill	1,451	1,454.7
Intangible assets, net	1,567.5	1,641.8
Total assets	5,288.4	7,799
Liabilities and Shareholders' Equity
Current portion of long-term debt	13.8	26.9
Accounts payable	452.7	584.7
Accrued wages and salaries	65.4	55.1
Accrued interest	34.7	65
Other current liabilities	452.1	159.4
Current liabilities of business held for sale		537.6
Total current liabilities	1,018.7	1,428.7
Long-term debt, net of current portion	2,275.2	4,624.3
Deferred income taxes	35	35
Other long-term liabilities	75.5	121.4
Total liabilities	3,404.4	6,209.4
Commitments and contingencies (Note 18)
Shareholders' equity
Common stock	0.5	0.5
Additional paid-in capital	2,025.3	1,996.7
Accumulated earnings (deficit)	340.5	(180.1)
Accumulated other comprehensive loss, net of tax	(228.7)	(235.8)
Treasury stock	(263)
Total shareholders' equity	1,874.6	1,581.3
Noncontrolling interest	9.4	8.3
Total equity	1,884	1,589.6
Total liabilities and equity	5,288.4	7,799
SB/RH [Member]
Assets
Cash and cash equivalents	156.2	505.4
Trade receivables, net	568.5	317.1
Other receivables	128.5	95.1
Inventories	718.6	583.6
Prepaid expenses and other current assets	60.4	62.9
Current assets of business held for sale		2,402.6
Total current assets	1,632.2	3,966.7
Property, plant and equipment, net	464.9	500
Deferred charges and other	35	74.2
Investments	204.7
Goodwill	1,451	1,454.7
Intangible assets, net	1,567.5	1,641.8
Total assets	5,355.3	7,637.4
Liabilities and Shareholders' Equity
Current portion of long-term debt	13.8	546.9
Accounts payable	459.6	584.7
Accrued wages and salaries	65.4	55.4
Accrued interest	34.7	55
Other current liabilities	564	152.3
Current liabilities of business held for sale		537.6
Total current liabilities	1,137.5	1,931.9
Long-term debt, net of current portion	2,200.1	3,686.4
Deferred income taxes	352.1	287
Other long-term liabilities	75.3	120.4
Total liabilities	3,765	6,025.7
Commitments and contingencies (Note 18)
Shareholders' equity
Other capital	2,105.8	2,073
Accumulated earnings (deficit)	(297.8)	(235.5)
Accumulated other comprehensive loss, net of tax	(228.7)	(235.7)
Total shareholders' equity	1,579.3	1,601.8
Noncontrolling interest	11	9.9
Total equity	1,590.3	1,611.7
Total liabilities and equity	$ 5,355.3	$ 7,637.4

Condensed Consolidated Statem_2

Condensed Consolidated Statements Of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Net sales	$ 1,022.2	$ 1,029.4	$ 2,809.2	$ 2,834.3
Cost of goods sold	660.7	665.2	1,835.3	1,843.4
Restructuring and related charges	0.5	1.5	1.5	3.5
Gross profit	361	362.7	972.4	987.4
Selling	152.1	147.1	459.1	453.3
General and administrative	80.6	76.1	263.6	238.4
Research and development	10.5	10.8	32.7	33.8
Restructuring and related charges	20.2	16.4	40.7	51.9
Transaction related charges	4.8	5.5	16.4	20.4
Total operating expenses	268.2	255.9	812.5	797.8
Operating income	92.8	106.8	159.9	189.6
Interest expense	33.9	63.3	185.1	206.4
Other non-operating expense (income), net	39.4	(1.2)	64.2	(2)
Income (loss) from continuing operations before income taxes	19.5	44.7	(89.4)	(14.8)
Income tax expense (benefit)	44.2	(354.2)	18.2	(476.4)
Net (loss) income from continuing operations	(24.7)	398.9	(107.6)	461.6
(Loss) income from discontinued operations, net of tax	(1.2)	33.8	699.1	526.5
Net (loss) income	(25.9)	432.7	591.5	988.1
Net income attributable to non-controlling interest		27.1	1.2	104.1
Net (loss) income attributable to controlling interest	(25.9)	405.6	590.3	884
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(24.7)	382.9	(108.8)	390.3
Net (loss) income from discontinued operations attributable to controlling interest	$ (1.2)	$ 22.7	$ 699.1	$ 493.7
Earnings Per Share
Basic earnings per share from continuing operations	$ (0.51)	$ 11.69	$ (2.12)	$ 12
Basic earnings per share from discontinued operations	(0.02)	0.70	13.62	15.17
Basic earnings per share	(0.53)	12.39	11.50	27.17
Diluted earnings per share from continuing operations	(0.51)	11.68	(2.12)	11.94
Diluted earnings per share from discontinued operations	(0.02)	0.69	13.62	15.10
Diluted earnings per share	(0.53)	$ 12.37	11.50	$ 27.04
Dividend per share	$ 0.42		$ 1.26
Weighted Average Shares Outstanding
Basic	48.8	32.7	51.3	32.5
Diluted	48.8	32.8	51.3	32.7
SB/RH [Member]
Net sales	$ 1,022.2		$ 2,809.2
Cost of goods sold	660.7		1,835.3
Restructuring and related charges	0.5		1.5
Gross profit	361		972.4
Selling	152.1		459.1
General and administrative	79.3		259.8
Research and development	10.5		32.7
Restructuring and related charges	20.2		40.7
Transaction related charges	4.8		16.4
Total operating expenses	266.9		808.7
Operating income	94.1		163.7
Interest expense	33.7		125.2
Other non-operating expense (income), net	39.4		64.5
Income (loss) from continuing operations before income taxes	21		(26)
Income tax expense (benefit)	49.9		34.1
Net (loss) income from continuing operations	(28.9)	$ 46.1	(60.1)
(Loss) income from discontinued operations, net of tax	(1.2)	27.8	699.1
Net (loss) income	(30.1)		639
Net income attributable to non-controlling interest			1.2
Net (loss) income attributable to controlling interest	(30.1)		637.8
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(28.9)		(61.3)
Net (loss) income from discontinued operations attributable to controlling interest	$ (1.2)		$ 699.1
SB/RH [Member] | Three Month Periods Ended July 1, 2018 [Member]
Net sales		1,029.4
Cost of goods sold		665.2
Restructuring and related charges		1.5
Gross profit		362.7
Selling		147.1
General and administrative		66.9
Research and development		10.8
Restructuring and related charges		16.4
Transaction related charges		5.5
Total operating expenses		246.7
Operating income		116
Interest expense		43.4
Other non-operating expense (income), net		2.9
Income (loss) from continuing operations before income taxes		69.7
Income tax expense (benefit)		23.6
Net (loss) income from continuing operations		46.1
(Loss) income from discontinued operations, net of tax		27.8
Net (loss) income		73.9
Net income attributable to non-controlling interest		0.2
Net (loss) income attributable to controlling interest		73.7
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest		45.9
Net (loss) income from discontinued operations attributable to controlling interest		$ 27.8
SB/RH [Member] | Nine Month Periods Ended July 1, 2018 [Member]
Net sales				$ 2,834.3
Cost of goods sold				1,843.4
Restructuring and related charges				3.5
Gross profit				987.4
Selling				453.3
General and administrative				192.1
Research and development				33.8
Restructuring and related charges				51.9
Transaction related charges				20.4
Total operating expenses				751.5
Operating income				235.9
Interest expense				124
Other non-operating expense (income), net				6.1
Income (loss) from continuing operations before income taxes				105.8
Income tax expense (benefit)				(102.9)
Net (loss) income from continuing operations				208.7
(Loss) income from discontinued operations, net of tax				60.6
Net (loss) income				269.3
Net income attributable to non-controlling interest				1.2
Net (loss) income attributable to controlling interest				268.1
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest				207.5
Net (loss) income from discontinued operations attributable to controlling interest				$ 60.6

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Net (loss) income	$ (25.9)	$ 432.7	$ 591.5	$ 988.1
Other comprehensive income (loss)
Foreign currency translation loss	(0.4)	(61.5)	(18.6)	(43.2)
Deferred tax effect	0.1	2.7	(4.8)	6.6
Deferred tax valuation allowance		(0.3)		(0.3)
Net unrealized loss on foreign currency translation	(0.3)	(59.1)	(23.4)	(36.9)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(6.6)	40.6	16.9	21.4
Net reclassification for (gain) loss to income from continuing operations	(2.5)	1.8	(8.2)	4
Net reclassification for (gain) loss to income from discontinued operations		(0.5)	0.5	3
Unrealized (loss) gain on hedging instruments after reclassification	(9.1)	41.9	9.2	28.4
Deferred tax effect	2.4	(11.5)	(2.6)	(7.8)
Net unrealized (loss) gain on hedging derivative instruments	(6.7)	30.4	6.6	20.6
Defined benefit pension gain
Defined benefit pension gain before reclassification	0.1	2.8	0.9	0.6
Net reclassification for loss to income from continuing operations	0.5	0.6	1.5	1.9
Net reclassification for loss to income from discontinued operations		0.2	0.2	0.5
Defined benefit pension gain after reclassification	0.6	3.6	2.6	3
Deferred tax effect	(0.1)	(0.7)	(0.7)	(0.5)
Net defined benefit pension gain	0.5	2.9	1.9	2.5
Unrealized investment gain
Unrealized investment gain before reclassification				26
Net reclassification for gain to income from discontinued operations				(6.3)
Unrealized gain on investments after reclassification				19.7
Adjustments to intangible assets				(0.9)
Deferred tax effect				(6.7)
Net unrealized gain on investments				12.1
Deconsolidation of discontinued operations			21.9	(445.9)
Net change to derive comprehensive (loss) income for the periods	(6.5)	(25.8)	7	(447.6)
Comprehensive (loss) income	(32.4)	406.9	598.5	540.5
Comprehensive income (loss) attributable to non-controlling interest	(0.1)	(10.1)	(0.1)	(2.5)
Comprehensive (loss) income attributable to controlling interest	(32.3)	417	598.6	543
SB/RH [Member]
Net (loss) income	(30.1)		639
Other comprehensive income (loss)
Foreign currency translation loss	(0.4)		(18.6)
Deferred tax effect	0.1		(4.8)
Net unrealized loss on foreign currency translation	(0.3)		(23.4)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(6.6)		16.9
Net reclassification for (gain) loss to income from continuing operations	(2.5)		(8.2)
Net reclassification for (gain) loss to income from discontinued operations			0.5
Unrealized (loss) gain on hedging instruments after reclassification	(9.1)		9.2
Deferred tax effect	2.4		(2.6)
Net unrealized (loss) gain on hedging derivative instruments	(6.7)		6.6
Defined benefit pension gain
Defined benefit pension gain before reclassification	0.1		0.9
Net reclassification for loss to income from continuing operations	0.5		1.5
Net reclassification for loss to income from discontinued operations			0.2
Defined benefit pension gain after reclassification	0.6		2.6
Deferred tax effect	(0.1)		(0.7)
Net defined benefit pension gain	0.5		1.9
Unrealized investment gain
Deconsolidation of discontinued operations			21.9
Net change to derive comprehensive (loss) income for the periods	(6.5)		7
Comprehensive (loss) income	(36.6)		646
Comprehensive income (loss) attributable to non-controlling interest	(0.1)		(0.1)
Comprehensive (loss) income attributable to controlling interest	$ (36.5)		$ 646.1
Three Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Net (loss) income		73.9
Other comprehensive income (loss)
Foreign currency translation loss		(61.5)
Deferred tax effect		2.7
Deferred tax valuation allowance		(0.3)
Net unrealized loss on foreign currency translation		(59.1)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification		40.6
Net reclassification for (gain) loss to income from continuing operations		1.8
Net reclassification for (gain) loss to income from discontinued operations		(0.5)
Unrealized (loss) gain on hedging instruments after reclassification		41.9
Deferred tax effect		(11.5)
Net unrealized (loss) gain on hedging derivative instruments		30.4
Defined benefit pension gain
Defined benefit pension gain before reclassification		2.8
Net reclassification for loss to income from continuing operations		0.6
Net reclassification for loss to income from discontinued operations		0.2
Defined benefit pension gain after reclassification		3.6
Deferred tax effect		(0.7)
Net defined benefit pension gain		2.9
Unrealized investment gain
Net change to derive comprehensive (loss) income for the periods		(25.8)
Comprehensive (loss) income		48.1
Comprehensive income (loss) attributable to non-controlling interest		(0.6)
Comprehensive (loss) income attributable to controlling interest		$ 48.7
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Net (loss) income				269.3
Other comprehensive income (loss)
Foreign currency translation loss				(43.2)
Deferred tax effect				6.6
Deferred tax valuation allowance				(0.3)
Net unrealized loss on foreign currency translation				(36.9)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification				21.4
Net reclassification for (gain) loss to income from continuing operations				4
Net reclassification for (gain) loss to income from discontinued operations				3
Unrealized (loss) gain on hedging instruments after reclassification				28.4
Deferred tax effect				(7.8)
Net unrealized (loss) gain on hedging derivative instruments				20.6
Defined benefit pension gain
Defined benefit pension gain before reclassification				0.6
Net reclassification for loss to income from continuing operations				1.9
Net reclassification for loss to income from discontinued operations				0.5
Defined benefit pension gain after reclassification				3
Deferred tax effect				(0.5)
Net defined benefit pension gain				2.5
Unrealized investment gain
Net change to derive comprehensive (loss) income for the periods				(13.8)
Comprehensive (loss) income				255.5
Comprehensive income (loss) attributable to non-controlling interest				(0.1)
Comprehensive (loss) income attributable to controlling interest				$ 255.6

Condensed Consolidated Statem_4

Condensed Consolidated Statements Of Shareholder's Equity - USD ($) shares in Millions, $ in Millions	SB/RH [Member]Other Capital [Member]	SB/RH [Member]Accumulated Earnings (Deficit) [Member]	SB/RH [Member]Accumulated Other Comprehensive Loss [Member]	SB/RH [Member]Total Shareholders' Equity [Member]	SB/RH [Member]Non-controlling Interest [Member]	SB/RH [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Earnings (Deficit) [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Stock [Member]	Total Shareholders' Equity [Member]	Non-controlling Interest [Member]	Total
Balances at Sep. 30, 2017	$ 2,079	$ (42.8)	$ (209.6)	$ 1,826.6	$ 8.8	$ 1,835.4	$ 2	$ 1,372.9	$ (925.9)	$ 309		$ 758	$ 1,188.9	$ 1,946.9
Balances, shares at Sep. 30, 2017							200.6
Net (loss) income from continuing operations		146.8		146.8	0.9	147.7			40			40	57.2	97.2
(Loss) income from discontinued operations, net of tax		21.7		21.7		21.7			467.4			467.4	14.2	481.6
Other comprehensive income (loss), net of tax			(0.3)	(0.3)	0.2	(0.1)				9.5		9.5	2.5	12
Sale and decconsolidation of HRG - Insurance Operations										(445.9)		(445.9)	(446.4)	(892.3)
Purchase of subsidiary stock								(10.3)		0.6		(9.7)	1.7	(8)
Excess of stock options and warrants								1.4				1.4		1.4
Excess of stock options and warrants, shares							0.1
Restricted stock issued and related tax withholdings	(3.9)			(3.9)		(3.9)		(3.6)				(3.6)	(2.2)	(5.8)
Share based compensation	4.4			4.4		4.4		3.3				3.3	2	5.3
Dividend paid by subsidiary to noncontrolling interest		(24.2)		(24.2)		(24.2)							(10.7)	(10.7)
Balances at Dec. 31, 2017	2,079.5	101.5	(209.9)	1,971.1	9.9	1,981	$ 2	1,363.7	(418.5)	(126.8)		820.4	807.2	1,627.6
Balances, shares at Dec. 31, 2017							200.7
Balances at Sep. 30, 2017	2,079	(42.8)	(209.6)	1,826.6	8.8	1,835.4	$ 2	1,372.9	(925.9)	309		758	1,188.9	1,946.9
Balances, shares at Sep. 30, 2017							200.6
Net (loss) income from continuing operations														461.6
(Loss) income from discontinued operations, net of tax														526.5
Balances at Jun. 30, 2018	2,071.4	(126.3)	(223.3)	1,721.8	9.9	1,731.7	$ 2.1	1,270.4	(41.8)	(141.8)		1,088.9	647.5	1,736.4
Balances, shares at Jun. 30, 2018							203.2
Balances at Dec. 31, 2017	2,079.5	101.5	(209.9)	1,971.1	9.9	1,981	$ 2	1,363.7	(418.5)	(126.8)		820.4	807.2	1,627.6
Balances, shares at Dec. 31, 2017							200.7
Net (loss) income from continuing operations		14.8		14.8	0.1	14.9			(32.6)			(32.6)	(2.1)	(34.7)
(Loss) income from discontinued operations, net of tax		11.3		11.3		11.3			3.7			3.7	7.6	11.3
Other comprehensive income (loss), net of tax			11.8	11.8	0.3	12.1				7		7	5.1	12.1
Purchase of subsidiary stock								(96.3)		(5.5)		(101.8)	(148.5)	(250.3)
Excess of stock options and warrants							$ 0.1	8.6				8.7		8.7
Excess of stock options and warrants, shares							1.5
Restricted stock issued and related tax withholdings	(0.1)			(0.1)		(0.1)		(0.7)				(0.7)		(0.7)
Share based compensation	(8.7)			(8.7)		(8.7)		(4.9)				(4.9)	(3.1)	(8)
Dividend paid by subsidiary to noncontrolling interest		(274.4)		(274.4)		(274.4)							(9.1)	(9.1)
Balances at Mar. 31, 2018	2,070.7	(146.8)	(198.1)	1,725.8	10.3	1,736.1	$ 2.1	1,270.4	(447.4)	(125.3)		699.8	657.1	1,356.9
Balances, shares at Mar. 31, 2018							202.2
Net (loss) income from continuing operations		45.9		45.9	0.2	46.1			382.9			382.9	16	398.9
(Loss) income from discontinued operations, net of tax		27.8		27.8		27.8			22.7			22.7	11.1	33.8
Other comprehensive income (loss), net of tax			(25.2)	(25.2)	(0.6)	(25.8)				(15.7)		(15.7)	(10.1)	(25.8)
Purchase of subsidiary stock								(10.9)		(0.8)		(11.7)	(18.3)	(30)
Excess of stock options and warrants								10.6				10.6		10.6
Excess of stock options and warrants, shares							1
Restricted stock issued and related tax withholdings	(0.9)			(0.9)		(0.9)		(1.3)				(1.3)	(0.3)	(1.6)
Share based compensation	1.6			1.6		1.6		1.6				1.6	0.7	2.3
Dividend paid by subsidiary to noncontrolling interest		(53.2)		(53.2)		(53.2)							(8.7)	(8.7)
Balances at Jun. 30, 2018	2,071.4	(126.3)	(223.3)	1,721.8	9.9	1,731.7	$ 2.1	1,270.4	(41.8)	(141.8)		1,088.9	647.5	1,736.4
Balances, shares at Jun. 30, 2018							203.2
Balances at Sep. 30, 2018	2,073	(235.5)	(235.7)	1,601.8	9.9	1,611.7	$ 0.5	1,996.7	(180.1)	(235.8)		1,581.3	8.3	1,589.6
Balances, shares at Sep. 30, 2018							53.4
Net (loss) income from continuing operations		(19.1)		(19.1)	0.2	(18.9)			(29.2)			(29.2)	0.2	(29)
(Loss) income from discontinued operations, net of tax		(83.2)		(83.2)		(83.2)			(83.2)			(83.2)		(83.2)
Other comprehensive income (loss), net of tax			(11.1)	(11.1)		(11.1)				(11)		(11)		(11)
Treasury stock repurchases											$ (18.5)	(18.5)		(18.5)
Treasury stock repurchases, shares											(0.3)
Restricted stock issued and related tax withholdings	11.3			11.3		11.3		7.5	(0.2)		$ 3.9	11.2		11.2
Restricted stock issued and related tax withholdings, shares							0.3
Share based compensation	2.8			2.8		2.8		3.2				3.2		3.2
Dividends declared									(22.5)			(22.5)		(22.5)
Dividend paid by subsidiary to noncontrolling interest		(30.4)		(30.4)		(30.4)
Balances at Dec. 30, 2018	2,087.1	(371.4)	(246.8)	1,468.9	10.1	1,479	$ 0.5	2,007.4	(318.4)	(246.8)	(14.6)	1,428.1	8.5	1,436.6
Balances, shares at Dec. 30, 2018							53.4
Balances at Sep. 30, 2018	2,073	(235.5)	(235.7)	1,601.8	9.9	1,611.7	$ 0.5	1,996.7	(180.1)	(235.8)		1,581.3	8.3	1,589.6
Balances, shares at Sep. 30, 2018							53.4
Net (loss) income from continuing operations						(60.1)								(107.6)
(Loss) income from discontinued operations, net of tax						699.1								699.1
Balances at Jun. 30, 2019	2,105.8	(297.8)	(228.7)	1,579.3	11	1,590.3	$ 0.5	2,025.3	340.5	(228.7)	(263)	1,874.6	9.4	1,884
Balances, shares at Jun. 30, 2019							48.8
Cumulative adjustment for adoption of new accounting standards (Note 2)		(3.2)		(3.2)		(3.2)			(3.2)			(3.2)		(3.2)
Balances at Dec. 30, 2018	2,087.1	(371.4)	(246.8)	1,468.9	10.1	1,479	$ 0.5	2,007.4	(318.4)	(246.8)	(14.6)	1,428.1	8.5	1,436.6
Balances, shares at Dec. 30, 2018							53.4
Net (loss) income from continuing operations		(13.4)		(13.4)	1	(12.4)			(55)			(55)	1	(54)
(Loss) income from discontinued operations, net of tax		783.6		783.6		783.6			783.6			783.6		783.6
Sale and decconsolidation of discontinued operations			21.9	21.9		21.9				21.9		21.9		21.9
Other comprehensive income (loss), net of tax			2.6	2.6		2.6				2.6		2.6		2.6
Treasury stock repurchases											$ (250)	(250)		(250)
Treasury stock repurchases, shares											(4.6)
Restricted stock issued and related tax withholdings	0.2			0.2		0.2		(0.2)			$ 0.4	0.2		0.2
Share based compensation	9.9			9.9		9.9		10.3				10.3		10.3
Dividends declared									(22.6)			(22.6)		(22.6)
Dividend paid by subsidiary to noncontrolling interest		(646)		(646)		(646)
Balances at Mar. 31, 2019	2,097.2	(247.2)	(222.3)	1,627.7	11.1	1,638.8	$ 0.5	2,017.5	387.6	(222.3)	(264.2)	1,919.1	9.5	1,928.6
Balances, shares at Mar. 31, 2019							48.8
Net (loss) income from continuing operations		(28.9)		(28.9)		(28.9)			(24.7)			(24.7)		(24.7)
(Loss) income from discontinued operations, net of tax		(1.2)		(1.2)		(1.2)			(1.2)			(1.2)		(1.2)
Other comprehensive income (loss), net of tax			(6.4)	(6.4)	(0.1)	(6.5)				(6.4)		(6.4)	(0.1)	(6.5)
Restricted stock issued and related tax withholdings	(0.7)			(0.7)		(0.7)		(1.9)			1.2	(0.7)		(0.7)
Share based compensation	9.3			9.3		9.3		9.7				9.7		9.7
Dividends declared									(21.2)			(21.2)		(21.2)
Dividend paid by subsidiary to noncontrolling interest		(20.5)		(20.5)		(20.5)
Balances at Jun. 30, 2019	$ 2,105.8	$ (297.8)	$ (228.7)	$ 1,579.3	$ 11	$ 1,590.3	$ 0.5	$ 2,025.3	$ 340.5	$ (228.7)	$ (263)	$ 1,874.6	$ 9.4	$ 1,884
Balances, shares at Jun. 30, 2019							48.8

Condensed Consolidated Statem_5

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities
Net (loss) income	$ 591.5	$ 988.1
(Loss) income from discontinued operations, net of tax	699.1	526.5
Net (loss) income from continuing operations	(107.6)	461.6
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	138.4	96.6
Share based compensation	35.8	7
Unrealized loss on investments	38.2
Purchase accounting inventory adjustment		0.8
Pet safety recall inventory write-off		3.6
Amortization of debt issuance costs and debt discount	8.3	15.7
Write-off of unamortized discount and debt issuance costs	36.6
Dividend from subsidiaries classified as discontinued operations		3.1
Deferred tax benefit	(25.2)	(403.5)
Net changes in operating assets and liabilities	(310.6)	(360.1)
Net cash used by operating activities from continuing operations	(186.1)	(175.2)
Net cash (used) provided by operating activities from discontinued operations	(250.4)	118.8
Net cash used by operating activities	(436.5)	(56.4)
Cash flows from investing activities
Purchases of property, plant and equipment	(40.3)	(56.6)
Proceeds from sales of property, plant and equipment	0.1	2.8
Proceeds from sale of discontinued operations, net of cash	2,854.4	1,546.8
Other investing activities	(0.2)	(0.5)
Net cash provided (used) by investing activities from continuing operations	2,814	1,492.5
Net cash used by investing activities from discontinued operations	(5.4)	(194.3)
Net cash provided (used) by investing activities	2,808.6	1,298.2
Cash flows from financing activities
Proceeds from issuance of debt	54	556.8
Payment of debt, including premium on extinguishment	(2,475.1)	(1,010.6)
Payment of debt issuance costs	(0.1)	(0.4)
Treasury stock purchases	(268.5)
Purchases of subsidiary stock, net		(288)
Dividends paid to shareholders	(65.1)
Dividends paid by subsidiary to non-controlling interest		(28.4)
Share based award tax withholding payments, net of proceeds upon vesting	(3.3)	(24.3)
Other financing activities, net	(8.9)	20.7
Net cash (used) provided by financing activities from continuing operations	(2,767)	(774.2)
Net cash (used) provided by financing activities from discontinued operations	(2.2)	117.7
Net cash (used) provided by financing activities	(2,769.2)	(656.5)
Effect of exchange rate changes on cash and cash equivalents	(2.9)	(3.1)
Net change in cash, cash equivalents and restricted cash	(400)	582.2
Net change in cash, cash equivalents and restricted cash in discontinued operations		37.7
Net change in cash, cash equivalents and restricted cash in continuing operations	(400)	544.5
Cash, cash equivalents, and restricted cash, beginning of period	561.4	254.8
Cash, cash equivalents, and restricted cash, end of period	161.4	799.3
Supplemental disclsoure of cash flow information
Cash paid for interest	172.1	234.7
Cash paid for taxes	43.9	32.7
Non cash investing activities
Acquisition of property, plant and equipment through capital leases	2.1	3.7
Non cash financing activities
Issuance of shares through stock conpensation plan	26.1
SB/RH [Member]
Cash flows from operating activities
Net (loss) income	639
(Loss) income from discontinued operations, net of tax	699.1
Net (loss) income from continuing operations	(60.1)
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	138.4
Share based compensation	34.7
Unrealized loss on investments	38.2
Amortization of debt issuance costs and debt discount	5
Write-off of unamortized discount and debt issuance costs	12.7
Deferred tax benefit	(9.2)
Net changes in operating assets and liabilities	(331.1)
Net cash used by operating activities from continuing operations	(171.4)
Net cash (used) provided by operating activities from discontinued operations	(250.4)
Net cash used by operating activities	(421.8)
Cash flows from investing activities
Purchases of property, plant and equipment	(40.3)
Proceeds from sales of property, plant and equipment	0.1
Proceeds from sale of discontinued operations, net of cash	2,854.4
Other investing activities	(0.2)
Net cash provided (used) by investing activities from continuing operations	2,814
Net cash used by investing activities from discontinued operations	(5.4)
Net cash provided (used) by investing activities	2,808.6
Cash flows from financing activities
Proceeds from issuance of debt	54
Payment of debt, including premium on extinguishment	(2,087.9)
Payment of debt issuance costs	(0.1)
Payment of cash dividends to parent	(696.9)
Other financing activities, net	(8.9)
Net cash (used) provided by financing activities from continuing operations	(2,739.8)
Net cash (used) provided by financing activities from discontinued operations	(2.2)
Net cash (used) provided by financing activities	(2,742)
Effect of exchange rate changes on cash and cash equivalents	(2.9)
Net change in cash, cash equivalents and restricted cash	(358.1)
Cash, cash equivalents, and restricted cash, beginning of period	514.3
Cash, cash equivalents, and restricted cash, end of period	156.2
Supplemental disclsoure of cash flow information
Cash paid for interest	141
Cash paid for taxes	43.9
Non cash investing activities
Acquisition of property, plant and equipment through capital leases	$ 2.1
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Cash flows from operating activities
Net (loss) income		269.3
(Loss) income from discontinued operations, net of tax		60.6
Net (loss) income from continuing operations		208.7
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization		96.5
Share based compensation		4.6
Purchase accounting inventory adjustment		0.8
Pet safety recall inventory write-off		3.6
Amortization of debt issuance costs and debt discount		6.7
Deferred tax benefit		(49.5)
Net changes in operating assets and liabilities		(390.5)
Net cash used by operating activities from continuing operations		(119.1)
Net cash (used) provided by operating activities from discontinued operations		21.6
Net cash used by operating activities		(97.5)
Cash flows from investing activities
Purchases of property, plant and equipment		(56.6)
Proceeds from sales of property, plant and equipment		2.8
Other investing activities		(0.5)
Net cash provided (used) by investing activities from continuing operations		(54.3)
Net cash used by investing activities from discontinued operations		(19.5)
Net cash provided (used) by investing activities		(73.8)
Cash flows from financing activities
Proceeds from issuance of debt		556.8
Payment of debt, including premium on extinguishment		(54.1)
Payment of debt issuance costs		(0.4)
Payment of cash dividends to parent		(351.8)
Net cash (used) provided by financing activities from continuing operations		150.5
Net cash (used) provided by financing activities from discontinued operations		2.6
Net cash (used) provided by financing activities		153.1
Effect of exchange rate changes on cash and cash equivalents		(3.1)
Net change in cash, cash equivalents and restricted cash		(21.3)
Cash, cash equivalents, and restricted cash, beginning of period		183.5
Cash, cash equivalents, and restricted cash, end of period		162.2
Supplemental disclsoure of cash flow information
Cash paid for interest		164.2
Cash paid for taxes		32.7
Non cash investing activities
Acquisition of property, plant and equipment through capital leases		$ 3.7

Description Of Business

Description Of Business	9 Months Ended
	Jun. 30, 2019
Description Of Business [Abstract]
Description Of Business	NOTE 1 - DESCRIPTION OF BUSINESS We are a diversified global branded consumer products company. The Company manages the business in four vertically integrated, product-focused segments: (i) Hardware & Home Improvement (“HHI”), (ii) Home and Personal Care (“HPC”), (iii) Global Pet Care (“PET”), and (iv) Home and Garden (“H&G”). The Company manufactures, markets and/or distributes its products in the North America (“NA”), Europe, the Middle East & Africa (“EMEA”), Latin America (“LATAM”) and Asia-Pacific (“APAC”) regions through a variety of trade channels, including retailers, wholesalers and distributors, and construction companies. We enjoy strong name recognition in our regions with our various brands and patented technologies in several product categories and types. Global and geographic strategic initiatives and financial objectives are determined at the corporate level. Each segment is responsible for implementing defined strategic initiatives and achieving certain financial objectives and has a president or general manager responsible for sales and marketing initiatives and the financial results for all product lines within that segment. See Note 19 - Segment Information for more information pertaining to Spectrum’s segments of continuing operations. The following table summarizes the respective product types, brands, and regions for each of the segments of continuing operations: Segment Products Brands HHI Residential Locksets: Residential locksets and door hardware including knobs, levers, deadbolts, handle sets, and electronic and connected keyless entry locks for residential and commercial applications. Plumbing & Accessories: Kitchen, bath and shower faucets and plumbing products. Builders' Hardware: Hinges, metal shapes, security hardware, wire goods, track and sliding door hardware, screen and storm door products, garage door hardware, gate hardware, window hardware and floor protection. Residential Locksets: Kwikset®, Weiser®, Baldwin®, EZSET®, and Tell Manufacturing® Plumbing & Accessories: Pfister® Builders' Hardware: National Hardware®, FANAL®, and Stanley® HPC Home Appliances: Small kitchen appliances including toaster ovens, coffeemakers, slow cookers, blenders, hand mixers, grills, food processors, juicers, toasters, breadmakers, and irons. Personal Care: Hair dryers, flat irons and straighteners, rotary and foil electric shavers, personal groomers, mustache and beard trimmers, body groomers, nose and ear trimmers, women's shavers, haircut kits and intense pulsed light hair removal systems. Home Appliances: Black & Decker®, Russell Hobbs®, George Foreman®, Toastmaster®, Juiceman®, Farberware®, and Breadman® Personal Care: Remington®, LumaBella® PET Companion Animal: Rawhide chews, dog and cat clean-up, training, health and grooming products, small animal food and care products, rawhide-free dog treats, and wet and dry pet food for dogs and cats. Aquatics: Consumer and commercial aquarium kits, stand-alone tanks; aquatics equipment such as filtration systems, heaters and pumps; and aquatics consumables such as fish food, water management and care Companion Animal: 8IN1® (8-in-1), Dingo®, Nature's Miracle®, Wild Harvest™, Littermaid®, Jungle®, Excel®, FURminator®, IAMS® (Europe only), Eukanuba® (Europe only), Healthy-Hide®, DreamBone®, SmartBones®, ProSense®, Perfect Coat®, eCOTRITION®, Birdola® and Digest-eeze®. Aquatics: Tetra®, Marineland®, GloFish®, Whisper® and Instant Ocean®. H&G Household: Household pest control solutions such as spider and scorpion killers; ant and roach killers; flying insect killers; insect foggers; wasp and hornet killers; and bedbug, flea and tick control products. Controls: Outdoor insect and weed control solutions, and animal repellents such as aerosols, granules, and ready-to-use sprays or hose-end ready-to-sprays. Repellents: Personal use pesticides and insect repellent products, including aerosols, lotions, pump sprays and wipes, yard sprays and citronella candles. Household: Hot Shot®, Black Flag®, Real-Kill®, Ultra Kill®, The Ant Trap® (TAT), and Rid-A-Bug®. Controls: Spectracide®, Garden Safe®, Liquid Fence®, and EcoLogic®. Repellents: Cutter® and Repel®. On January 2, 2019, the Company completed the sale of its GBL business pursuant to the GBL acquisition agreement with Energizer Holdings, Inc. (“Energizer”) for cash proceeds of $ 1,956.2 million, subject to customary purchase price adjustments for working capital and assumed indebtedness, recognition of tax and legal indemnifications under the acquisition agreement and an estimated $ 200.0 million contingent purchase price adjustment for the settlement of the planned divestiture of the Varta® consumer batteries business by Energizer in accordance with the GBL acquisition agreement. The results of operations and gain on sale for disposal of the GBL business are recognized as a component of discontinued operations. On January 28, 2019, the Company completed the sale of its GAC business pursuant to the GAC acquisition agreement with Energizer for $ 938.7 million in cash proceeds and $ 242.1 million in stock consideration of Energizer common stock, subject to customary purchase price adjustments for working capital and assumed indebtedness, and recognition of tax and legal indemnifications in accordance with the GAC acquisition agreement. The results of operations and write-down of net assets held for sale for the disposal of the GAC business are recognized as a component of discontinued operations. See Note 3 – Divestitures and Note 17 – Related Party Transactions in Notes to the Condensed Consolidated Financial Statements for more information on the divestitures. SB/RH Holdings, LLC SB/RH is a wholly owned subsidiary of Spectrum and ultimately, SBH. Spectrum Brands, Inc. (“SBI”), a wholly-owned subsidiary of SB/RH incurred certain debt guaranteed by SB/RH and domestic subsidiaries of SBI. See Note 11 - Debt for more information pertaining to debt. The reportable segments of SB/RH are consistent with the segments of SBH.

Basis Of Presentation And Signi

Basis Of Presentation And Significant Accounting Policies	9 Months Ended
	Jun. 30, 2019
Basis Of Presentation And Significant Accounting Policies [Abstract]
Basis Of Presentation And Significant Accounting Policies	NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Fiscal Period-End The accompanying unaudited condensed consolidated financial statements have been prepared by the Company and its majority owned subsidiaries in accordance with accounting principles for interim financial information generally accepted in the United States and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments have been made which are necessary for a fair financial statement presentation. For further information, refer to the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2018 which were retroactively adjusted due to recognition of discontinued operations for the GBL and GAC divestitures and change in plan to sell the HPC business in the Form 8-K issued on April 5, 2019. SBH’s fiscal year ends on September 30 and the quarters ended on the last calendar day of the months of December, March and June prior to the completion of the Spectrum Merger on July 13, 2018 (See Note 4 – Acquisitions for further detail on the Spectrum Merger). SBH’s fiscal year ends September 30 and the Company reports its results using fiscal quarters whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Sunday. The exceptions are the first quarter, which begins on October 1, and the fourth quarter, which ends on September 30. As a result, the fiscal period end date for the three month period, included within this Quarterly Report for SBH, is June 30, 2019 and June 30, 2018, consistent with the fiscal calendar and the fiscal period end date for the three and nine month periods included within this Quarter Report for SB/RH is June 30, 2019 and July 1, 2018, consistent to the Spectrum fiscal calendar. The Company did not adjust for the difference in the fiscal periods between Spectrum and HRG, as such difference would be less than 93 days, pursuant to Regulation S-X Rule 3A-02. Prior year misstatement During the fiscal fourth quarter of the year ended September 30, 2018, the Company identified a cumulative out of period error in Income from Discontinued Operations, net of tax, from depreciation on property plant and equipment and amortization of definite-lived intangible assets that was included as part of the GBA disposal group, including both GBL and HPC operations, and recognized as a component of discontinued operations subsequent to being recognized as held for sale effective December 29, 2018. The Company has updated the consolidated financial results for the three and nine month periods ended June 30, 2018, to remove depreciation and amortization of $ 13.7 million and $ 27.0 million, respectively, from Income from Discontinued Operations, net of tax. As a result, the GBL divestiture for the three month period ended June 30, 2018 does not include depreciation & amortization from property, plant and equipment, and definite-lived intangible assets. Additionally, in November 2018, the Company made a strategic decision to cease marketing and actively pursuing a sale of the HPC division and to continue to manage and operate the business for continued use. Subsequently, the HPC net assets were reclassified as held for use and the operating results and cash flows are included within the Company’s income from continuing operations for both the three and nine month periods ended June 30, 2019 and 2018. Upon recognition of the Company’s change in plan to sell HPC, the net assets were measured at the carrying amount before HPC was classified as held for sale and adjusted for depreciation and amortization expense that would have been recognized had the business been continuously classified as held and used. There was no impairment or loss recognized when the decision to not sell was made. Recently Adopted Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” , which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. This ASU requires revenue recognition to depict the transfer of goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new revenue recognition model requires identifying the contract and performance obligations, determining the transaction price, allocating the transaction price to performance obligations and recognizing the revenue upon satisfaction of performance obligations. The Company adopted ASU 2014-09 and all the related amendments on October 1, 2018, using the modified retrospective transition method. The Company recognized the cumulative effect of applying the new revenue standard as a reduction of $ 0.7 million, net of tax, to the opening balance of Accumulated Earnings at the beginning of the fiscal year 2019. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The following are changes to the Company’s revenue recognition accounting policies from those previously disclosed in Note 2 – Significant Accounting Policies and Practices to the Company’s Annual Report on Form 10-K for year ended September 30, 2018 and Form 8-K issued on April 5, 2019. Product Sales Our customers mostly consist of retailers, wholesalers and distributors, and construction companies with the intention to sell and distribute to an end consumer. Spectrum recognizes revenue from the sale of products upon transfer of control to the customer. For the majority of our product sales, the transfer of control is recognized when we ship the product from our facilities to the customer. Timing of revenue recognition for a majority of the Company’s sales continues to be consistent. Previously, the Company deferred recognition of revenue if title and risk of loss were retained upon shipment, but the customer arranged and paid for freight such that they had physical possession and control. Under Topic 606, the Company recognizes revenue at the time of shipment for these transactions. This change did not have a material impact on the Company’s adoption of the new standard on October 1, 2018 or comparability to revenue in prior periods. Licensing Revenue The Company also sells licenses of its brands to third-party sellers and manufacturers for the development, production, sales & distribution of products that are not directly managed or offered by the Company. The Company maintains all right of ownership of the intellectual property and contracts with its customer for the use of the intellectual property in their operations. Under ASC 606, revenue derived from the right-to-access licenses is recognized using the over time revenue recognition method. We elected to recognize revenue under the ‘as-invoiced’ practical expedient method at the amount we are able to bill using a time-elapsed measure of progress. The Company has assessed that recognizing revenue based on a time-elapsed measure of progress, taking into consideration any minimum guarantee provisions under the contract, appropriately depicts its performance of providing access to the Company’s brands, trade names, logos, etc. This change did not have a material impact on the Company’s adoption of the new standard on October 1, 2018 or comparability to revenue recognition in prior periods. Other Revenue Other revenue consists primarily of installation or maintenance services that are provided to certain customers in the PET segment. The services are often associated with the sale of product but are also provided separately and are considered a distinct performance obligation separate from product sales. NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) Variable Consideration and Cash Paid to Customers The Company measures revenue as the amount of consideration for which it expects to be entitled in exchange for transferring goods or providing services. Certain retailers and/or end customers may receive cash or non-cash incentives such as rebates, volume or trade discounts, cooperative advertising, price protection, service level penalties, and other customer-related programs, which are accounted for as variable consideration. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of revenue recognized will not occur when the uncertainty is resolved. Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of the anticipated performance and all information (historical, current and forecasted) that is reasonably available. The estimated liability for sales discounts and other programs and allowances is calculated using the expected value method or most likely amount and recorded at the time of sale as a reduction of net sales. The Company also enters into various arrangements, primarily with retail customers, which require the Company to make upfront cash payments to secure the right to distribute through such customers. The Company capitalizes these payments, provided they are supported by a volume-based arrangement with the retailer with a period of 12 months or longer, and amortizes the associated payment over the appropriate time or volume-based term of the arrangement. Capitalized payments are recognized as a contract asset and are reported in the Consolidated Statements of Financial Position as Deferred Charges and Other Assets and related amortization is treated as a reduction in Net Sales. Product returns In the normal course of business, Spectrum may allow customers to return product per the provisions in a sale agreement. Estimated product returns are recorded as a reduction in reported revenues at the time of sale based upon historical product return experience, adjusted for known trends, to arrive at the amount of consideration expected to receive. For the anticipated value of the returns, the adoption of Topic 606 resulted in the recognition of a return asset included in the Prepaid Expenses and Other Current Assets and the returns liability recognized in Other Current Liabilities. The Company recognized an expected returns liability of $ 40.5 million as of June 30, 2019, most of which the Company does not expect or anticipate a returned asset. Prior to the adoption of Topic 606, the reserve for product returns was recognized net of anticipated value of returned product as a reduction to Trade Receivable, Net on the Company’s Condensed Consolidated Statement of Financial Position and was $ 34.6 million as of September 30, 2018. Practical Expedients and Exemptions  The Company accounts for shipping and handling activities which occur after control of the related goods transfers as fulfillment activities instead of assessing such activities as performance obligations. The use of the practical expedient did not impact the accounting for the adoption of Topic 606.  The Company does not adjust the promised amount of consideration for the effects of a significant financing component, as the period between the transfer of a promised good or service to a customer and the customer’s payment for the good or service is one year or less.  The Company does not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer.  The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. The estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period is immaterial.  The Company generally expenses sales commissions and other contract and fulfillment costs when the amortization period is less than one year. The Company records these costs within selling, general and administrative expenses. For costs amortized over a period longer than one year, such as fixtures which are much more permanent in nature, the Company defers and amortizes over the supportable period based upon historical assumptions and analysis. The costs for permanent displays are incorporated into the pricing of product sold to customer.  The Company excludes all sales taxes that are assessed by a governmental authority from the transaction price. In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments , which addresses diversity in practice with the classification and presentation of certain cash receipts and cash payments in the statement of cash flows. The amendments in this update address the classification within the statement of cash flow for debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent payments made after a business combination, proceeds from the settlement of insurance claims and corporate-owned life insurance policies, distributions received from equity method investees, and beneficial interests in securitization transactions, among other separately identifiable cash flows when applying the predominance principle. The Company retrospectively adopted ASU 2016 -15 on October 1, 2018. The adoption of this standard did not have a material impact on the consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash , which addresses diversity in practice with the classification and presentation of restricted cash in the statement of cash flow, classifying transfers between cash and restricted cash as operating, investing, or financing activities, or as a combination of those activities, in the statement of cash flows. The amendment requires the statement of cash flows to explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents; and include with cash and cash equivalents when reconciling the beginning-of-period and end-of-period amounts shown on the statement of cash flows. The Company retrospectively adopted ASU 2016-18 on October 1, 2018. The Company does no t have any restricted cash on the Condensed Consolidated Statement of Financial Position as of June 30, 2019; however, the Company had $ 8.9 million of restricted cash included in Prepaid Expenses and Other Current Assets on the Condensed Consolidated Statement of Financial Position as of September 30, 2018 that primarily consisted of funds held in escrow for a contingent payment related to our PetMatrix acquisition that was subsequently paid during the current quarter. Restricted cash and changes in restricted cash have been reflected in the Company’s Condensed Consolidated Statements of Cash Flows for the nine month periods ended June 30, 2019 and 2018. In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which requires an employer to disaggregate the service cost component from the other components of net periodic pension costs within the statement of income. The amendment provides guidance requiring the service cost component to be recognized consistent with other compensation costs arising from service rendered by employees during the period, and all other components to be recognized separately outside of the subtotal of income from operations. Due to the adoption of ASU No. 2017-07, the components of net periodic benefit cost other than the service cost component are recognized as Other Non-Operating (Income) Expense, Net on the Statement of Income. The adoption of ASU No. 2017-07 requires a retrospective restatement of prior periods, which was inconsequential to the Company’s Condensed Consolidated Statement of Income. See Note 14 Employee Benefits Plan for further detail on the components of net periodic costs. NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) In January 2016, the FASB issued ASU No. 2016-01 Financial Instruments-Overall. This new standard enhances the reporting model for financial instruments regarding certain aspects of recognition, measurement, presentation, and disclosure. The provisions of this ASU are effective for annual reporting periods beginning after December 15, 2017, and interim reporting periods within those annual periods. This ASU is to be applied using a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company adopted this ASU in the first quarter of fiscal 2019. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-16 “Intra-Entity Transfers of Assets Other Than Inventory” , which eliminates the exception of recognizing, at the time of transfer, current and deferred income taxes for intra-entity asset transfers other than inventory. Upon adoption of ASU 2016-16, the Company recognized the tax expense from the sale of that asset in the seller’s tax jurisdiction when the transfer occurred, even though the pre-tax effects of that transaction are eliminated in consolidation. Any deferred tax asset that arose in the buyer’s jurisdiction was also recognized at the time of the transfer. Modified retrospective adoption was required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. The cumulative-effect adjustment consisted of the net impact from (1) the write-off of any unamortized tax expense previously deferred and (2) recognition of any previously unrecognized deferred tax assets, net of any necessary valuation allowances. The Company implemented this ASU on October 1, 2018. During the fiscal second quarter ended March 31, 2019, the Company identified an error in the impact from adoption on the Company’s deferred tax assets of $ 30.7 million, impacting the cumulative impact from adoption recognized. The Company concluded that the misstatement was not material to the consolidated financial statements and corrected the cumulative adoption at the beginning of the fiscal year ending September 30, 2019 in the Company’s Condensed Consolidated Statement of Shareholders’ Equity. Effectively, the cumulative impact arising from the adoption was a decrease to Accumulated Earnings as of October 1, 2018 of $ 2.4 million. The impact of the adoption of this standard on future periods is dependent on future asset transfers, which generally occur in connection with acquisitions and other business restructuring activities. Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes the lease requirements in ASC 840, Leases . This ASU requires lessees to recognize lease assets and liabilities on the balance sheet, as well as to disclose key information about leasing arrangements. Although the new ASU requires both operating and finance leases to be disclosed on the balance sheet, a distinction between the two types still exists as the economics of leases can vary. The ASU can be applied using a modified retrospective approach, with a number of optional practical expedients relating to the identification and classification of leases that commenced before the effective date, along with the ability to use hindsight in the evaluation of lease decisions, that entities may elect to apply. The Company will adopt ASU 2016-02 utilizing the modified retrospective transition method through a cumulative-effect adjustment at the beginning of its first quarter of 2020. We have performed a preliminary assessment of the impact of the pronouncement to the Company’s financial statements and are currently performing detailed assessments over identified lease arrangements and the impact to our processes and control environment. We have not measured the impact of adoption at this point in our assessment and have not concluded on the overall materiality of the impact of adoption to the Company’s consolidated financial statements. In August 2017, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities (Topic 815) , which changes the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. The amendments in this update make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP, better aligning the entity’s risk management activities and financial reporting for hedging relationships. The ASU can only be applied prospectively, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2020; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of the adoption. Transaction related charges Transaction related charges consist of transaction costs from (1) qualifying acquisition transactions associated with the completion of the purchase of net assets or equity interest of a business such as a business combination, equity investment, joint venture or purchase of non-controlling interest; (2) subsequent integration related project costs directly associated with an acquired business including costs for integration of acquired operations into the Company’s shared service platforms, termination of redundant positions and locations, employee transition costs, integration related professional fees and other post business combination expenses; and (3) divestiture support and separation costs consisting of incremental costs incurred by the continuing operations after completion of the transaction to facilitate separation of shared operations, development of transferred shared service operations, platforms and personnel transferred under the transaction. Divestiture-related charges prior to completion of the transaction are recognized as a component of Income from Discontinued Operations, net of tax. Transaction costs include, but are not limited to, banking, advisory, legal, accounting, valuation, and other professional fees directly related to the respective transactions. Additionally, transaction related charges include costs attributable to the plan to market and sell the HPC operations that was subsequently classified as continuing operations for all periods presented. See Note 3 – Divestitures and Note 17 – Related Party Transactions for more information. The following table summarizes transaction related charges incurred by the Company during the three and nine month periods ended June 30, 2019 and 2018: Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI integration $ — $ 0.9 $ 0.9 $ 5.5 PetMatrix integration — 0.8 — 4.5 HPC divestiture 0.6 2.4 6.1 7.8 GBL post divestiture separation 3.3 — 5.8 — GAC post divestiture separation — — 0.4 — Other integration 0.9 1.4 3.2 2.6 Total transaction-related charges $ 4.8 $ 5.5 $ 16.4 $ 20.4

Divestitures

Divestitures	9 Months Ended
	Jun. 30, 2019
Divestitures [Abstract]
Divestitures	NOTE 3 – DIVESTITURES The following table summarizes the components of Income from Discontinued Operations, Net of Tax in the accompanying Condensed Consolidated Statement of Income for the three and nine month periods ended June 30, 2019 and 2018. Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 (Loss) income from discontinued operations before income taxes - GBL $ ( 5.7 ) $ ( 9.7 ) $ 975.7 $ 17.9 Income (loss) from discontinued operations before income taxes - GAC 0.8 37.5 ( 114.7 ) 55.2 Income from discontinued operations before income taxes - HRG Insurance Operations — — — 476.4 (Loss) income from discontinued operations before income taxes ( 4.9 ) 27.8 861.0 549.5 Income tax (benefit) expense from discontinued operations ( 3.7 ) ( 6.0 ) 161.9 23.0 (Loss) income from discontinued operations, net of tax ( 1.2 ) 33.8 699.1 526.5 Income from discontinued operations, net of tax attributable to noncontrolling interest — 11.1 — 32.8 (Loss) income from discontinued operations, net of tax attributable to controlling interest $ ( 1.2 ) $ 22.7 $ 699.1 $ 493.7 GBL On January 2, 2019, the Company completed the sale of its GBL business pursuant to the GBL acquisition agreement with Energizer for cash proceeds of $ 1,956.2 million, resulting in a pre-tax gain on sale of $ 990.6 million, including the estimated settlement of customary purchase price adjustments for working capital and assumed indebtedness, recognition of tax and legal indemnifications under the acquisition agreement and an estimated contingent purchase price adjustment for the settlement of the planned divestiture of the Varta® consumer batteries business by Energizer. The results of operations and gain on sale for disposal of the GBL business are recognized as a component of discontinued operations. The GBL acquisition agreement provides for a purchase price adjustment that is contingent upon the completion of the divestiture of the Varta® consumer battery, chargers, portable power and portable lighting business in the EMEA region by Energizer, including manufacturing and distribution facilities in Germany. The purchase price adjustment includes a potential downward adjustment equal to 75 % of the difference between the divestiture sale price and the target sale price of $ 600 million, not to exceed $ 200 million, or a potential upward adjustment equal to 25 % of the excess purchase price. On May 29, 2019, Energizer entered into an agreement to sell the Varta® consumer batteries business and, in accordance with the terms and conditions of the GBL acquisition agreement, Spectrum will contribute USD $ 200.0 million to Energizer in connection with the sale of the Varta® consumer batteries business. The Company and Energizer have agreed to indemnify each other for losses arising from certain breaches of the GBL acquisition agreement and for certain other matters. Spectrum has agreed to indemnify Energizer for certain liabilities relating to the assets retained by Spectrum, and Energizer has agreed to indemnify Spectrum for certain liabilities assumed by Energizer, in each case as described in the acquisition agreement. The Company has recognized $ 50.4 million related to indemnifications in accordance with the acquisition agreement. As of June 30, 2019, the Company has recognized an estimated net settlement payable of $ 235.4 million in Other Current Liabilities and $ 18.9 million in Other Long-Term Liabilities on the Company’s Condensed Consolidated Financial Statements associated with the GBL acquisition agreement, including the subsequent settlement of customary purchase price adjustments for working capital and assumed indebtedness, tax and legal indemnifications, contingent purchase price adjustment for the settlement of the planned Varta® consumer batteries business and other agreed-upon funding in accordance with the agreement. Spectrum and Energizer entered into related agreements that became effective upon the consummation of the acquisition including a customary transition services agreement (“TSA”) and reverse TSA. The TSA and reverse TSA are recognized as a component of continuing operations for periods following the completion of the GBL sale. See Note 17 – Related Party Transactions for additional discussion. The following table summarizes the assets and liabilities of GBL classified as held for sale as of September 30, 2018. (in millions) September 30, 2018 Assets Trade receivables, net $ 99.3 Other receivables 17.9 Inventories 127.8 Prepaid expenses and other current assets 23.0 Property, plant and equipment, net 160.5 Deferred charges and other 13.4 Goodwill 226.6 Intangible assets, net 304.0 Total assets of business held for sale $ 972.5 Liabilities Current portion of long-term debt 6.3 Accounts payable 124.1 Accrued wages and salaries 25.0 Other current liabilities 82.6 Long-term debt, net of current portion 45.0 Deferred income taxes 20.9 Other long-term liabilities 60.6 Total liabilities of business held for sale $ 364.5 NOTE 3 – DIVESTITURES (continued) The following table summarizes the components of income from discontinued operations before income taxes associated with the GBL divestiture in the accompanying Consolidated Statements of Operations for the three and nine month periods ended June 30, 2019 and 2018 with the close of the GBL divestiture on January 2, 2019. Three Month Period Ended Nine Month Period Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Net sales $ — $ 187.6 $ 249.0 $ 645.7 Cost of goods sold — 118.7 164.6 410.0 Gross profit — 68.9 84.4 235.7 Operating expenses — 63.6 57.0 177.4 Operating income — 5.3 27.4 58.3 Interest expense — 13.8 23.3 39.0 Other non-operating expense, net — 1.2 0.5 1.4 Loss (Gain) on sale 5.7 — ( 990.6 ) — Reclassification of accumulated other comprehensive income — — 18.5 — (Loss) income from discontinued operations before income taxes $ ( 5.7 ) $ ( 9.7 ) $ 975.7 $ 17.9 Beginning in January 2018, the Company ceased the recognition of depreciation and amortization of long-lived assets associated with GBL therefore no depreciation and amortization was recognized during the three and nine month periods ended June 30, 2019. For the nine month period ended June 30, 2018, the depreciation and amortization expense of $ 8.3 million was recognized. Interest expense consists of interest from debt directly held by subsidiaries of the business held for sale, including interest from capital leases, and interest on Term Loans required to be paid down using proceeds received on disposal on sale of a business. The Company paid down the Term Loans after the completion of the GBL divestiture. See Note 11 – Debt for further discussion. No impairment loss was recognized as the proceeds from the disposal of the business were more than the carrying value. During the nine month period ended June 30, 2019, the Company incurred transaction costs of $ 12.9 million associated with the divestiture, which were recognized as a component of income from discontinued operations. During the three month period ended June 30, 2019, the Company recognized adjustments to gain on sale for changes to the estimated settlement of customary purchase price adjustment, tax and legal indemnifications, and other agreed-upon funding under the acquisition agreement. During the three and nine month periods ended June 30, 2018, the Company incurred transaction costs of $ 21.0 million and $ 40.4 million, respectively. Transaction costs were expensed as incurred and include fees for investment banking services, legal, accounting, due diligence, tax, valuation and various other services necessary to complete the transaction. After the completion of the divestiture, the Company incurred incremental costs to facilitate separation of shared operations, development of transferred shared service operations, platforms and personnel transferred under the transaction which have been recognized as Transaction Related Charges as part of continuing operations on the Company’s Condensed Consolidated Statement of Income. See Note 2 – Basis of Presentation & Significant Accounting Policies for further detail. GAC On January 28, 2019, the Company completed the sale of its GAC business pursuant to the GAC acquisition agreement with Energizer for $ 938.7 million in cash proceeds and $ 242.1 million in stock consideration of common stock of Energizer, resulting in the write-down of net assets held for sale of $ 110.0 million during the nine month period ended June 30, 2019, including the estimated settlement of customary purchase price adjustments for working capital and assumed indebtedness, and recognition of tax and legal indemnifications in accordance with the GAC acquisition agreement. The results of operations and write-down of net assets held for sale for the disposal of the GAC business were recognized as a component of discontinued operations. The Company and Energizer have agreed to indemnify each other for losses arising from certain breaches of the GAC acquisition agreement and for certain other matters. Spectrum has agreed to indemnify Energizer for certain liabilities relating to the assets retained by Spectrum, and Energizer has agreed to indemnify Spectrum for certain liabilities assumed by Energizer, in each case as described in the acquisition agreement. As of June 30, 2019, the Company has recognized an estimated net settlement receivable of $ 4.0 million in Non-Trade Receivables on the Company’s Condensed Consolidated Financial Statements associated with GAC acquisition agreement, including the subsequent settlement of customary purchase price adjustments for working capital and assumed indebtedness, tax and legal indemnifications, and other agreed-upon funding in accordance with the agreement. The Company and Energizer entered into related agreements ancillary to the GAC acquisition that became effective upon the consummation of the acquisition, including a TSA and reverse TSA, a supply agreement with the Company’s H&G business, as well as a shareholder agreement. The TSA and reverse TSA are recognized as a component of continuing operations for periods following the completion of the GAC sale. The supply agreement with the Company’s H&G business is recognized as a component of net sales and continuing operations. Sales from the Company’s H&G segment to GAC discontinued operations prior to the divestiture have been recognized as a component of net sales and continuing operations for all comparable periods. See Note 17 – Related Party Transactions for additional discussion. NOTE 3 – DIVESTITURES (continued) The following table summarizes the assets and liabilities of GAC classified as held for sale as of September 30, 2018. (in millions) September 30, 2018 Assets Trade receivables, net $ 55.2 Other receivables 4.1 Inventories 72.8 Prepaid expenses and other current assets 2.9 Property, plant and equipment, net 58.2 Deferred charges and other 10.7 Goodwill 841.8 Intangible assets, net 384.4 Total assets of business held for sale $ 1,430.1 Liabilities Current portion of long-term debt 0.4 Accounts payable 50.6 Accrued wages and salaries 3.2 Other current liabilities 13.3 Long-term debt, net of current portion 31.5 Deferred income taxes 71.6 Other long-term liabilities 2.5 Total liabilities of business held for sale $ 173.1 The following table summarizes the components of income from discontinued operations before income taxes associated with the GAC divestiture in the accompanying Condensed Consolidated Statements of Operations for the three and nine month periods ended June 30, 2019 and 2018, with the close of the GAC divestiture on January 28, 2019. Three Month Period Ended Nine Month Period Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Net sales $ — $ 175.2 $ 87.7 $ 362.4 Cost of goods sold — 101.3 52.5 217.8 Gross profit — 73.9 35.2 144.6 Operating expenses — 35.5 35.7 87.8 Operating income (loss) — 38.4 ( 0.5 ) 56.8 Interest expense — 0.5 0.7 1.5 Other non-operating expense, net — 0.4 0.2 0.1 Write-down of assets of business held for sale to fair value less cost to sell ( 0.8 ) — 110.0 — Reclassification of accumulated other comprehensive income — — 3.3 — Income (loss) from discontinued operations before income taxes $ 0.8 $ 37.5 $ ( 114.7 ) $ 55.2 The three and nine month periods ended June 30, 2018, included depreciation and amortization of $ 4.3 million and $ 12.1 million, respectively. Beginning in November 2018, the Company ceased the recognition of depreciation and amortization of long-lived assets associated with GAC, resulting in $ 1.4 million of depreciation and amortization recognized during the nine month period ended June 30, 2019. Interest expense consists of interest from debt directly held by subsidiaries of the business held for sale, including interest from capital leases. During the nine month period ended June 30, 2019, the Company recognized a $ 110.0 million write-down on net assets held for sale associated with the GAC divestiture attributable to the expected fair value to be realized from the sale, net of transaction costs. During the three month period ended June 30, 2019, the Company recognized adjustments to the write-down on net assets held for sale to fair value less cost to sell for changes to the estimated settlement of customary purchase price adjustments, tax and legal indemnifications, and other agreed-upon funding under the acquisition agreement. During the nine month period ended June 30, 2019, the Company incurred transaction costs of $ 8.8 million associated with the divestiture which have been recognized as a component of income from discontinued operations on the Condensed Consolidated Statements of Income. No transaction costs were recognized in component of income from discontinued operations in the current quarter. Transaction costs are expensed as incurred and include fees for investment banking services, legal, accounting, due diligence, tax, valuation and various other services necessary to complete the transactions. After the completion of the divestiture, the Company incurred incremental costs to facilitate separation of shared operations, development of transferred shared service operations, platforms and personnel transferred under the transaction which have been recognized as Transaction Related Charges as part of continuing operations on the Company’s Condensed Consolidated Statement of Income. See Note 2 – Basis of Presentation & Significant Accounting Policies for further detail. NOTE 3 – DIVESTITURES (continued) HRG - Insurance Operations On November 30, 2017, Fidelity and Guaranty Life (“FGL”) completed the FGL Merger pursuant to which, except for certain shares specified in the FGL Merger Agreement, each issued and outstanding share of common stock of FGL was automatically canceled and converted into the right to receive $ 31.10 in cash, without interest. The total consideration received by HRG Group Inc. (“HRG”) as a result of the completion of the FGL Merger was $ 1,488.3 million. Also, on November 30, 2017, Front Street Re (Delaware) Ltd. (“Front Street”) sold to CF Corporation and its related entities (collectively, the “CF Entities”) all the issued and outstanding shares of Front Street for $ 65 million, which was subject to reduction for customary transaction expenses. In addition, $ 6.5 million of the purchase price was deposited in escrow for a period of 15 months to support any indemnification claims that might be made (if any) by the CF entities. The operations of FGL were classified as discontinued operations through November 30, 2017 in the accompanying Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Cash Flows. The following table summarizes the components of income from discontinued operations from discontinued operations from the HRG Insurance Operations divestiture in the accompanying Condensed Consolidated Statements of Income for the three and nine month periods ended June 30, 2018, with completion of divestiture on November 30, 2017. (in millions) Two Months Ended November 30, 2017 Revenues Insurance premiums $ 6.8 Net investment income 181.9 Net investment gains 154.8 Other 35.1 Total revenues 378.6 Operating costs and expenses Benefits and other changes in policy reserves 241.3 Selling, acquisition, operating and general expenses 52.8 Amortization of intangibles 35.8 Total operating costs and expenses 329.9 Operating income 48.7 Interest expense and other 4.0 Write-down of assets of business held for sale to fair value less cost to sell ( 14.2 ) Reclassification of accumulated other comprehensive income 445.9 Income from discontinued operations before income taxes $ 476.4 Property, Plant, and Equipment and long-lived assets classified as held for sale were measured at the lower of their carrying value or fair value less cost to sell. As of September 30, 2017, the carrying value of HRG’s interest in FGL and Front Street exceeded their respective estimated fair value less cost to sell by $ 402.2 million and $ 19.0 million, respectively. The higher carrying value of FGL was primarily due to the increase in unrealized gains, net of offsets in FGL’s investment portfolio, with the effects of the unrealized gains, net of offsets, being recorded in accumulated other comprehensive income. Upon the completion of the FGL Merger, HRG deconsolidated its ownership interest in FGL, which resulted in the reclassification of $ 445.9 million of accumulated other comprehensive income attributable from FGL to income from discontinued operations in the fiscal year 2018. Additionally, after the close of the FGL Merger, the Company recognized a $ 5.9 million tax benefit allocated to HRG insurance discontinued operations during the third quarter of fiscal year 2018, associated with the reversal of valuation allowance realized with the completion of the Spectrum Merger. NOTE 3 – DIVESTITURES (continued) HPC In December 2017, the Company entered into a plan to divest its HPC division as a component of its GBA business, and was actively marketing the HPC business, including discussions with third parties for the potential sale of the HPC business. As a result, the HPC business met the criteria for recognition as assets held for sale and was reported as held for sale and included as a component of discontinued operations. Subsequently, in November 2018, the Company made a strategic decision to cease pursuing a sale of the HPC division and to continue to manage and operate the business for continued use. As a result, the HPC net assets were reclassified as held for use and the operating results and cash flows are included within the Company’s income from continuing operations for both the three and nine month periods ended June 30, 2019 and 2018. Upon recognition of the Company’s change in plan to sell HPC, the net assets were measured at the carrying amount before HPC was classified as held for sale and adjusted for depreciation and amortization expense that would have been recognized had the business been continuously classified as held and used. There was no impairment or loss recognized when the decision to not sell was made. Amounts previously reported as discontinued operations for the three and nine month periods ended June 30, 2018 have been reclassified as part of the Company’s income from continuing operations and assets held for use to conform with the current period. The following tables summarize the effect of the change in plan to sell the HPC business and reclassification of the GAC business to discontinued operations on the previously reported condensed consolidated statements of income for the three and nine month periods ended June 30, 2018. Three Months Period Ended June 30, 2018 (in millions) As Previously Reported Effect of HPC Reclassification From Held For Sale to Held and Used After HPC Reclassification Effect of GAC Reclassification From Held and Used to Held For Sale After GAC Reclassification Net sales $ 945.5 $ 254.4 $ 1,199.9 $ 170.5 $ 1,029.4 Cost of goods sold 590.9 172.4 763.3 96.6 666.7 Gross profit 354.6 82.0 436.6 73.9 362.7 Operating expenses 228.3 63.1 291.4 35.5 255.9 Operating income 126.3 18.9 145.2 38.4 106.8 Interest expense 63.5 0.3 63.8 0.5 63.3 Other non-operating (income) expense, net ( 2.3 ) 1.5 ( 0.8 ) 0.4 ( 1.2 ) Income from operations before income taxes $ 65.1 $ 17.1 $ 82.2 $ 37.5 $ 44.7 Nine Months Period Ended June 30, 2018 (in millions) As Previously Reported Effect of HPC Reclassification From Held For Sale to Held and Used After HPC Reclassification Effect of GAC Reclassification From Held and Used to Held For Sale After GAC Reclassification Net sales $ 2,358.1 $ 827.5 $ 3,185.6 $ 351.3 $ 2,834.3 Cost of goods sold 1,494.4 559.2 2,053.6 206.7 1,846.9 Gross profit 863.7 268.3 1,132.0 144.6 987.4 Operating expenses 682.9 202.7 885.6 87.8 797.8 Operating income 180.8 65.6 246.4 56.8 189.6 Interest expense 206.6 1.3 207.9 1.5 206.4 Other non-operating (income) expense, net ( 4.6 ) 2.7 ( 1.9 ) 0.1 ( 2.0 ) (Loss) income from operations before income taxes $ ( 21.2 ) $ 61.6 $ 40.4 $ 55.2 $ ( 14.8 ) During the first quarter of fiscal year 2019, the Company recognized $ 29.0 million of incremental depreciation and amortization expenses included in General and Administrative Expenses on the Company’s Condensed Consolidated Statements of Income associated with long-lived assets that had ceased depreciating or amortizing during the period in which the assets were held for sale in order to reflect the carrying value of HPC net assets as if they had been held for use during that period.

Acquisitions

Acquisitions	9 Months Ended
	Jun. 30, 2019
Acquisitions [Abstract]
Acquisitions	NOTE 4 – ACQUISITIONS Spectrum Merger Effective July 13, 2018, the Company completed the Spectrum Merger. Prior to the Spectrum Merger, the Company was a holding company, doing business as HRG and conducting its operations principally through its majority owned subsidiaries. In accordance with the Agreement and Plan of Merger (the “Merger Agreement”), HRG, through, HRG SPV Sub I, Inc., a Delaware corporation and direct wholly owned subsidiary of HRG (“Merger Sub”), merged with and into Spectrum, with Spectrum continuing as a wholly owned subsidiary of HRG. The certificate of incorporation of HRG was amended and restated, pursuant to which, among other things, the corporate name of HRG was changed to “Spectrum Brands Holdings, Inc.”, the Board of Directors of Spectrum were designated as the Board of Directors of the Company with an individual designated by Jefferies Financial Group (“Jefferies”) and the officers of Spectrum became officers of SBH. Further, HRG subsequently began operating under the name of Spectrum Brands Holdings, Inc. and the NYSE ticker symbol of HRG Common Stock changed to “SPB”. Immediately prior to the close of the Spectrum Merger, each issued and outstanding share of HRG common stock was, by means of a reverse stock split, combined into a fraction of a share of HRG Common Stock equal to (i) the number of shares of common stock, par value $ 0.01 per share, of Spectrum common stock held by HRG and its subsidiaries, adjusted for HRG’s net indebtedness as of closing, certain transaction expenses of HRG that were unpaid as of closing and a $ 200.0 million upward adjustment, divided by (ii) as of immediately prior to the reverse stock split, the number of outstanding shares of HRG common stock on a fully-diluted basis. Each share of Spectrum common stock issued and outstanding (other than shares held in treasury of Spectrum or held by HRG) were converted into the right to receive one share of newly issued HRG common stock and exchanged for HRG common stock. The weighted average shares and earnings per share data on the Consolidated Statements of Income were retrospectively adjusted to reflect the impact of the reverse stock split for all periods presented. See Note 20 – Earnings Per Share - SBH for further detail on the conversion rate and reverse stock split. Each restricted stock award, restricted stock unit and performance stock unit granted under an equity plan of Spectrum, whether vested or unvested, were assumed by SBH and automatically converted into a corresponding equity-based award in SBH with the right to hold or acquire shares of common stock equal to the number of shares of Spectrum common stock previously underlying such award. Each new award is subject to the same terms and conditions as the corresponding Spectrum award. SBH assumed all rights and obligations in respect of each equity-based plan of Spectrum. The modification of the Spectrum awards to account for the exchange did not result in incremental expense and the recognized shared based compensation expense associated with the awards are based upon the fair value at the original grant date. See Note 15 – Share Based Compensation for further discussion of Spectrum share based awards. Prior to the close, each stock option, warrant and restricted stock award granted under an equity-based plan of HRG outstanding and unvested immediately prior to the closing became fully vested and each stock option and warrant became exercisable. Each exercisable award that is unexercised shall be adjusted (including to give effect to the reverse stock split) and shall remain outstanding, subject to the same terms and conditions as applied to the corresponding award. Immediately prior to the reverse stock split, each HRG restricted stock award shall become fully vested and be treated as a share of HRG common stock for purposes of the reverse stock split and the Merger. As a result, there are no unvested HRG equity based awards outstanding and all previously unrecognized stock compensation was recognized effective the date of close. See Note 15 – Share Based Compensation for further discussion of HRG share based awards. The Spectrum Merger was accounted for as an acquisition of a non-controlling interest. Prior to completion of the Spectrum Merger, the Company recognized non-controlling interest and income attributable to non-controlling interest in the Consolidated Financial Statements of SBH for the minority ownership of Spectrum. Effective July 13, 2018, Spectrum is a wholly owned subsidiary of SBH and all recognized non-controlled interest associated with Spectrum is part of SBH’s shareholder’s equity and income after completion of the Spectrum Merger will be fully recognized as income attributable to controlling interest of SBH. As previously discussed, the presentation of the Company’s consolidated financial statements and certain notes to the consolidated financial statements have been updated to reflect the presentation of Spectrum’s historical financial statements. During the three and nine month periods ended June 30, 2018, the Company incurred costs of $ 3.1 million, and $ 22.0 million, respectively, associated with the Spectrum Merger and recognized as General and Administrative Expenses on the Consolidated Statements of Income of SBH. .

Restructuring And Related Charg

Restructuring And Related Charges	9 Months Ended
	Jun. 30, 2019
Restructuring And Related Charges [Abstract]
Restructuring And Related Charges	NOTE 5 - RESTRUCTURING AND RELATED CHARGES Global Productivity Improvement Plan – At the start of the year ended September 30, 2018, the Company announced a company-wide, multi-year program referred to as Project Ignite which consists of various restructuring related initiatives to redirect resources and spending to drive growth, identify cost savings and pricing opportunities through standardization and optimization, develop organizational and operating optimization, and reduce overall operational complexity across the Company. Since the announcement of the project and subsequent announcement and completion of the Company’s divestitures in GBL and GAC, the project shifted its focus on the development of these initiatives within the Company’s continuing operations, including transitioning the Company in the post-divestiture environment and from the Company’s continuing involvement with Energizer. Refer to Note 3 – Divestitures and Note 17 – Related Party Transactions for further discussion of continuing involvement with Energizer. The initiative includes review of global processes, opportunity spending and organization design and structures; headcount reductions and transfers; and rightsizing the Company’s shared operations and commercial business strategy in certain regions and local jurisdictions; among others. Total cumulative costs incurred associated with the project were $ 38.1 million as of June 30, 2019; with $ 44.9 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the fiscal year ending September 30, 2022. HHI Distribution Center Consolidation – During the fiscal year ended September 30, 2017, the Company implemented an initiative within the HHI segment to consolidate certain operations and reduce operating costs. The initiative included headcount reductions and the exit of certain facilities, including such incremental costs to consolidate or close facilities, relocate employees, cost to retrain employees to use newly deployed assets or systems, lease termination costs, and redundant or incremental transitional operating costs and customer fines and penalties incurred during transition, among others. Total cumulative costs associated with this initiative was $ 81.7 million. The project was completed as of December 30, 2018. Other Restructuring Activities – The Company may enter into small, less significant initiatives and restructuring related activities to reduce costs and improve margins throughout the organization. Individually these activities are not substantial and occur over a shorter time period (generally less than 12 months). The following summarizes restructuring and related charges for the three and nine month periods ended June 30, 2019 and 2018: Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Global productivity improvement plan $ 19.6 $ — $ 38.1 $ — HHI distribution center consolidation — 11.6 2.3 40.4 PET rightsizing initiative — 3.1 — 7.1 Other restructuring activities 1.1 3.2 1.8 7.9 Total restructuring and related charges $ 20.7 $ 17.9 $ 42.2 $ 55.4 Reported as: Cost of goods sold $ 0.5 $ 1.5 $ 1.5 $ 3.5 Operating expense 20.2 16.4 40.7 51.9 The following is a summary of restructuring and related charges for the three and nine month periods ended June 30, 2019 and 2018 and cumulative costs for current restructuring initiatives as of June 30, 2019 , by cost type. Termination Other (in millions) Benefits Costs Total For the three month periods ended June 30, 2019 $ 4.0 $ 16.7 $ 20.7 For the three month periods ended June 30, 2018 1.0 16.9 17.9 For the nine month periods ended June 30, 2019 7.6 34.6 42.2 For the nine month periods ended June 30, 2018 6.3 49.1 55.4 Cumulative costs through June 30, 2019 11.4 122.1 133.5 Future costs to be incurred 1.1 43.8 44.9 The following is a rollforward of the accrual related to all restructuring and related activities, included within Other Current Liabilities, by cost type for the three and nine month period ended June 30 , 2019. Termination Other (in millions) Benefits Costs Total Accrual balance at September 30, 2018 $ 3.1 $ 4.7 $ 7.8 Provisions 5.9 13.1 19.0 Cash expenditures ( 2.5 ) ( 2.9 ) ( 5.4 ) Non-cash items ( 0.5 ) ( 0.1 ) ( 0.6 ) Accrual balance at June 30, 2019 $ 6.0 $ 14.8 $ 20.8 The following summarizes restructuring and related charges by segment for the three and nine month periods ended June 30, 2019 and 2018 , cumulative costs incurred through June 30, 2019 , and future expected costs to be incurred by Spectrum’s segments of continuing operations: (in millions) HHI HPC PET H&G Corporate Total For the three month periods ended June 30, 2019 $ 1.1 3.2 1.5 0.4 14.5 20.7 For the three month periods ended June 30, 2018 12.0 0.2 3.7 0.1 1.9 17.9 For the nine month periods ended June 30, 2019 4.3 4.7 6.4 1.4 25.4 42.2 For the nine month periods ended June 30, 2018 40.8 0.5 8.1 0.3 5.7 55.4 Cumulative costs through June 30, 2019 84.5 5.4 7.5 2.2 33.9 133.5 Future costs to be incurred 1.1 — 31.8 — 12.0 44.9

Revenue Recognition

Revenue Recognition	9 Months Ended
	Jun. 30, 2019
Revenue Recognition [Abstract]
Revenue Recognition	NOTE 6 – REVENUE RECOGNITION The Company generates all of its revenue from contracts with customers. The following table disaggregates our revenue for the three and nine month periods ended June 30, 2019, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended June 30, 2019 (in millions) HHI HPC PET H&G Total Product Sales NA $ 335.9 $ 98.1 $ 153.4 $ 200.9 $ 788.3 EMEA 0.4 95.1 53.4 — 148.9 LATAM 11.8 34.4 3.1 0.8 50.1 APAC 6.2 13.7 8.9 — 28.8 Licensing 0.3 2.1 1.8 0.8 5.0 Other — — 1.1 — 1.1 Total Revenue $ 354.6 $ 243.4 $ 221.7 $ 202.5 $ 1,022.2 Nine Month Period Ended June 30, 2019 (in millions) HHI HPC PET H&G Total Product Sales NA $ 938.2 $ 306.4 $ 432.6 $ 390.5 $ 2,067.7 EMEA 0.6 322.7 165.9 — 489.2 LATAM 33.8 101.1 9.4 3.0 147.3 APAC 17.2 43.9 24.6 — 85.7 Licensing 0.9 8.2 5.2 1.4 15.7 Other — — 3.6 — 3.6 Total Revenue $ 990.7 $ 782.3 $ 641.3 $ 394.9 $ 2,809.2 On October 1, 2018, the Company adopted Topic 606 applying the modified retrospective method to all contracts that were not completed as of October 1, 2018. Results for reporting periods beginning after October 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. The adoption of Topic 606 does not have a material impact to its period revenue or net income on an ongoing basis. Refer to Note 2 – Basis of Presentation and Significant Accounting Policies and Procedures for further discussion of the implementation of Topic 606.

Receivables And Concentration O

Receivables And Concentration Of Credit Risk	9 Months Ended
	Jun. 30, 2019
Receivables And Concentration Of Credit Risk [Abstract]
Receivables And Concentration Of Credit Risk	NOTE 7 - RECEIVABLES AND CONCENTRATION OF CREDIT RISK The allowance for uncollectible receivables as of June 30, 2019, and September 30, 2018 was $ 4.9 million and $ 4.2 million, respectively. The Company has a broad range of customers including many large retail outlet chains, three of which exceed 10 % of consolidated Net Sales and/or Trade Receivables. These three customers represented 36.7 % and 35.0 % of net sales for the three and nine month periods ended June 30, 2019 and 36.7 % and 32.7 % of net sales for the three and nine month periods ended June 30, 2018, respectively; and 42.3 % and 37.2 % of Trade Receivables at June 30, 2019 and September 30, 2018, respectively.

Inventories

Inventories	9 Months Ended
	Jun. 30, 2019
Inventories [Abstract]
Inventories	NOTE 8 - INVENTORIES Inventories consist of the following: (in millions) June 30, 2019 September 30, 2018 Raw materials $ 82.8 $ 70.3 Work-in-process 59.0 35.3 Finished goods 576.8 478.0 $ 718.6 $ 583.6

Property, Plant And Equipment

Property, Plant And Equipment	9 Months Ended
	Jun. 30, 2019
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	NOTE 9 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: (in millions) June 30, 2019 September 30, 2018 Land, buildings and improvements $ 162.7 $ 161.2 Machinery, equipment and other 519.1 489.3 Capital leases 197.8 199.6 Construction in progress 32.1 32.3 Property, plant and equipment $ 911.7 $ 882.4 Accumulated depreciation ( 446.8 ) ( 382.4 ) Property, plant and equipment, net $ 464.9 $ 500.0 Depreciation expense from property, plant and equipment for the three month periods ended June 30, 2019 and 2018 was $ 19.4 million and $ 16.3 million, respectively; and for the nine month periods ended June 30, 2019 and 2018 was $ 71.8 and $ 55.5 , respectively. During the first quarter of fiscal year 2019 the Company recognized incremental depreciation of $ 13.5 million attributable to depreciation on property plant and equipment of assets of HPC that were previously held for sale. See Note 3 – Divestitures for further discussion of the change in plan to sell the HPC division.

Goodwill And Intangible Assets

Goodwill And Intangible Assets	9 Months Ended
	Jun. 30, 2019
Goodwill And Intangible Assets [Abstract]
Goodwill And Intangible Assets	NOTE 10 - GOODWILL AND INTANGIBLE ASSETS Goodwill consists of the following: (in millions) HHI PET H&G HPC Total As of September 30, 2018 $ 704.3 $ 435.9 $ 196.5 $ 118.0 $ 1,454.7 Foreign currency impact ( 1.0 ) ( 2.2 ) — ( 0.5 ) ( 3.7 ) As of June 30, 2019 $ 703.3 $ 433.7 $ 196.5 $ 117.5 $ 1,451.0 As a result of the Company’s divestiture of the GBL division and decision to retain the HPC division, the Company reconsidered the way management views its business activities and reportable segments; which also changed the reporting units that the Company utilizes to recognize goodwill. Spectrum had historically recognized goodwill at its Global Batteries and Appliance (GBA) reporting unit and separate operating segment. With the separation of the GBL and HPC components, goodwill previously recognized as part of the GBA reporting unit was allocated to HPC and the GBL discontinued operations, based upon relative fair value, during the first quarter when the decision was made to retain the HPC division and separate HPC assets from the GBL assets. No goodwill impairment was recorded in connection with the GBL divestiture and change to the plan of sale of the HPC division. Refer to Note 3 - Divestitures and Note 19 - Segment information for further discussion . Certain tradename intangible assets have an indefinite life and are not amortized. The balance of tradenames not subject to amortization was $ 1,059.6 million and $ 1,064.4 million as of June 30, 2019 and September 30, 2018, respectively. The carrying value and accumulated amortization for definite lived intangible assets subject to amortization are as follows: June 30, 2019 September 30, 2018 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Customer relationships $ 698.9 $ ( 322.1 ) $ 376.8 $ 701.3 $ ( 275.3 ) $ 426.0 Technology assets 181.5 ( 88.9 ) 92.6 181.5 ( 78.2 ) 103.3 Tradenames 153.3 ( 114.8 ) 38.5 153.2 ( 105.1 ) 48.1 Total $ 1,033.7 $ ( 525.8 ) $ 507.9 $ 1,036.0 $ ( 458.6 ) $ 577.4 Amortization expense from the intangible assets for the three month periods ended June 30, 2019 and 2018 was $ 16.4 million and $ 11.8 million, respectively. Amortization expense from the intangible assets for the nine month periods ended June 30, 2019 and 2018 was $ 66.6 million and $ 41.1 million, respectively. During the nine month period ended June 30, 2019, there was incremental amortization expense of $ 15.5 million attributable to amortization expense on intangible assets of HPC that were previously held for sale. See Note 3 – Divestitures for further discussion of the change in plan to sell the HPC division. Excluding the impact of any future acquisitions or changes in foreign currency, the Company estimates annual amortization expense of intangible assets for the next five fiscal years will be as follows: (in millions) Amortization 2019 $ 67.6 2020 67.4 2021 65.0 2022 56.2 2023 45.7

Debt

Debt	9 Months Ended
	Jun. 30, 2019
Debt [Abstract]
Debt	NOTE 11 - DEBT Debt consists of the following: SBH SB/RH June 30, 2019 September 30, 2018 June 30, 2019 September 30, 2018 (in millions) Amount Rate Amount Rate Amount Rate Amount Rate Spectrum Brands Inc. Term Loan, variable rate, due June 23, 2022 $ — — % $ 1,231.7 4.4 % $ — — % $ 1,231.7 4.4 % CAD Term Loan, variable rate, due June 23, 2022 — — % 32.8 5.5 % — — % 32.8 5.5 % Revolver Facility, variable rate, expiring March 6, 2022 54.0 4.8 % — — % 54.0 4.8 % — — % 6.625 % Notes, due November 15, 2022 285.0 6.6 % 570.0 6.6 % 285.0 6.6 % 570.0 6.6 % 6.125 % Notes, due December 15, 2024 250.0 6.1 % 250.0 6.1 % 250.0 6.1 % 250.0 6.1 % 5.75 % Notes, due July 15, 2025 1,000.0 5.8 % 1,000.0 5.8 % 1,000.0 5.8 % 1,000.0 5.8 % 4.00 % Notes, due October 1, 2026 483.2 4.0 % 494.7 4.0 % 483.2 4.0 % 494.7 4.0 % Other notes and obligations 4.7 9.8 % 7.3 9.5 % 4.7 9.8 % 7.3 9.5 % Intercompany note with parent — % — — % — — % 520.0 4.3 % Obligations under capital leases 167.5 5.6 % 175.1 5.5 % 167.5 5.6 % 175.1 5.5 % Total Spectrum Brands, Inc. debt 2,244.4 3,761.6 2,244.4 4,281.6 Spectrum Brands Holdings, Inc. HRG - 7.75 % Senior Notes, due January 15, 2022 — — % 890.0 7.8 % — — % — — % Salus - unaffiliated long-term debt of consolidated VIE 77.0 — % 77.0 — % — — % — — % Total SBH debt 2,321.4 4,728.6 2,244.4 4,281.6 Unamortized discount on debt ( 0.3 ) ( 19.8 ) — ( 2.8 ) Debt issuance costs ( 32.1 ) ( 57.6 ) ( 30.5 ) ( 45.5 ) Less current portion ( 13.8 ) ( 26.9 ) ( 13.8 ) ( 546.9 ) Long-term debt, net of current portion $ 2,275.2 $ 4,624.3 $ 2,200.1 $ 3,686.4 The Revolver Facility is subject to either adjusted LIBOR plus margin ranging from 1.75 % to 2.25 % per annum, or base rate plus margin ranging from 0.75 % to 1.25 % per annum. As a result of borrowings and payments under the Revolver Facility, the Company had borrowing availability of $ 724.4 million at June 30, 2019, net of outstanding letters of credit of $ 20.0 million and a $ 1.5 million amount allocated to a foreign subsidiary. On October 31, 2018, the Company repaid its CAD Term Loan in full for $ 32.6 million of outstanding principal and interest. On January 4, 2019, the Company repaid its USD Term Loan in full using proceeds received from the divestiture of GBL, recognizing a loss on extinguishment of the debt of $ 9.0 million within interest expense attributable to a non-cash charge from the write-off of deferred financing costs and original issue discount associated with the debt. On January 30, 2019, the Company repaid its 7.75 % Senior Unsecured Notes from HRG Group in full using proceeds received from the GBL and GAC divestitures, recognizing a loss on extinguishment of the debt of $ 41.2 million within interest expense attributable to a $ 17.2 million premium on repayment of the debt and a non-cash charge of $ 24.0 million attributable to the write-off of deferred financing costs and original issue discount associated with the debt. On March 21, 2019, the Company completed the prepayment of $ 285.0 million of the $ 570.0 million aggregate principal amount of its 6.625 % Notes, plus accrued and unpaid interest, in part using proceeds received from the GAC divestitures, recognizing a loss on extinguishment of the debt of $ 9.6 million attributable to a $ 6.3 million premium on repayment of the debt and a non-cash charge of $ 3.3 million attributable to the write-off of deferred financing costs associated with the debt. Refer to Note 3 – Divestitures for additional discussion on GAC and GBL divestitures.

Derivatives

Derivatives	9 Months Ended
	Jun. 30, 2019
Derivatives [Abstract]
Derivatives	NOTE 12 - DERIVATIVES Cash Flow Hedges Interest Rate Swaps. The Company uses interest rate swaps to manage its interest rate risk. The swaps are designated as cash flow hedges with the changes in fair value recorded in Accumulated Other Comprehensive Income (“AOCI”) and as a derivative hedge asset or liability, as applicable. The swaps settle periodically in arrears with the related amounts for the current settlement period payable to, or receivable from, the counterparties included in accrued liabilities or receivables, respectively, and recognized in earnings as an adjustment to interest from the underlying debt to which the swap is designated. Any ineffective portion of the unrealized gains or losses is immediately recorded into earnings. As of September 30, 2018, the Company had a series of U.S. dollar denominated interest rate swaps outstanding which effectively fix the interest on floating rate debt related to the 2022 Term Loan, exclusive of lender spreads, at 1.76 % for a notional principal amount of $ 300.0 million through May 8, 2020 . On January 4, 2019, the underlying debt and related hedge were settled. As a result, the Company recognized a gain of $ 3.6 million in the first quarter of fiscal year 2019, recognized as a component of discontinued operations as interest expense from the Term Loans allocated to discontinued operations per Note 3 – Divestitures. As of June 30, 2019, there are no outstanding interest rate swaps hedges. Commodity Swaps. The Company is exposed to risk from fluctuating prices for raw materials, specifically brass used in its manufacturing processes. The Company hedges a portion of the risk associated with the purchase of these materials using commodity swaps. The hedge contracts are designated as cash flow hedges with the fair value changes recorded in AOCI and as a hedge asset or liability, as applicable. The unrecognized changes in fair value of the hedge contracts are reclassified from AOCI into earnings when the hedged purchase of raw materials also affects earnings. The swaps effectively fix the floating price on a specified quantity of raw materials through a specified date. At June 30, 2019, the Company had a series of brass swap contracts outstanding through November 30, 2020 . The derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months is $ 0.1 million, net of tax. The Company had the following commodity swap contracts outstanding as of June 30, 2019 and September 30, 2018. June 30, 2019 September 30, 2018 (in millions, except notional) Notional Contract Value Notional Contract Value Brass swap contracts 1.0 Tons $ 5.1 1.0 Tons $ 5.6 Foreign exchange contracts. The Company periodically enters into forward foreign exchange contracts to hedge a portion of the risk from forecasted foreign currency denominated third party and intercompany sales or payments. These obligations generally require the Company to exchange foreign currencies for U.S. Dollars, Euros, Pound Sterling, Canadian Dollars, Australian Dollars, or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange related to sales of product or raw material purchases. Until the sale or purchase is recognized, the fair value of the related hedge is recorded in AOCI and as a derivative hedge asset or liability, as applicable. At the time the sale or purchase is recognized, the fair value of the related hedge is reclassified as an adjustment to Net Sales or purchase price variance in Cost of Goods Sold on the Condensed Consolidated Statements of Income. At June 30, 2019, the Company had a series of foreign exchange derivative contracts outstanding through December 24, 2020 . The derivative net gain estimated to be reclassified from AOCI into earnings over the next 12 months is $ 3.1 million, net of tax. At June 30, 2019 and September 30, 2018, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $ 193.5 million and $ 261.6 million, respectively. Net Investment Hedge On September 20, 2016, SBI issued € 425 million aggregate principle amount of 4.00 % Notes. See Note 11 - Debt for further detail. The 4.00% Notes are denominated in Euros and have been designated as a net investment hedge of the translation of the Company’s net investments in Euro denominated subsidiaries at the time of issuance. As a result, the translation of the Euro denominated debt is recognized as AOCI with any ineffective portion recognized as foreign currency translation gains or losses on the statement of income when the aggregate principal exceeds the net investment in its Euro denominated subsidiaries. Net gains or losses from the net investment hedge are reclassified from AOCI into earnings upon a liquidation event or deconsolidation of Euro denominated subsidiaries. As of June 30, 2019, the hedge was fully effective, and no ineffective portion was recognized in earnings. Derivative Contracts Not Designated as Hedges for Accounting Purposes Foreign exchange contracts. The Company periodically enters into forward and swap foreign exchange contracts to economically hedge a portion of the risk from third party and intercompany payments resulting from existing obligations. These obligations generally require the Company to exchange foreign currencies for U.S. Dollars, Canadian Dollars, Euros, Pounds Sterling, Taiwanese Dollars, Russian Ruble, Philippine Peso, or Australian Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying Condensed Consolidated Statements of Financial Position. The gain or loss on the derivative hedge contracts is recorded in earnings as an offset to the change in value of the related liability or asset at each period end. At June 30, 2019, the Company had a series of forward exchange contracts outstanding through July 26, 2019 . At June 30, 2019 and September 30, 2018, the Company had $ 1,089.3 million and $ 105.2 million, respectively, of notional value of such foreign exchange derivative contracts outstanding. NOTE 12 – DERIVATIVES (continued) Fair Value of Derivative Instruments The fair value of the Company’s outstanding derivative contracts recorded in the Condensed Consolidated Statements of Financial Position is as follows: (in millions) Line Item June 30, 2019 September 30, 2018 Derivative Assets Interest rate swaps - designated as hedge Other receivables $ — $ 1.8 Interest rate swaps - designated as hedge Deferred charges and other — 1.0 Foreign exchange contracts - designated as hedge Other receivables 4.5 5.5 Foreign exchange contracts - designated as hedge Deferred charges and other — 0.2 Foreign exchange contracts - not designated as hedge Other receivables 0.2 0.4 Total Derivative Assets $ 4.7 $ 8.9 Derivative Liabilities Commodity swaps - designated as hedge Accounts payable $ 0.2 $ 0.4 Interest rate swaps - designated as hedge Accrued interest — ( 0.3 ) Foreign exchange contracts - designated as hedge Accounts payable 0.5 0.3 Foreign exchange contracts - designated as hedge Other long term liabilities 0.1 0.2 Foreign exchange contracts - not designated as hedge Accounts payable 0.6 0.2 Total Derivative Liabilities $ 1.4 $ 0.8 The Company is exposed to the risk of default by the counterparties with which it transacts and generally does not require collateral or other security to support financial instruments subject to credit risk. The Company monitors counterparty credit risk on an individual basis by periodically assessing each counterparty’s credit rating exposure. The maximum loss due to credit risk equals the fair value of the gross asset derivatives that are concentrated with certain domestic and foreign financial institution counterparties. The Company considers these exposures when measuring its credit reserve on its derivative assets, which were not significant as of June 30, 2019 and September 30, 2018. The Company’s standard contracts do not contain credit risk related contingent features whereby the Company would be required to post additional cash collateral because of a credit event. However, the Company is typically required to post collateral in the normal course of business to offset its liability positions. As of June 30, 2019, and September 30, 2018, there was no cash collateral outstanding. In addition, as of June 30, 2019 and September 30, 2018, the Company had no posted standby letters of credit related to such liability positions. NOTE 12 – DERIVATIVES (continued) The following table summarizes the impact of the effective and ineffective portions of designated hedges and the gain (loss) recognized in the Consolidated Statement of Income for the three month periods ended June 30, 2019 and 2018: Effective Portion Three Month Periods Ended Reclassified to Ineffective portion June 30, 2019 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Commodity swaps ( 0.3 ) Cost of goods sold ( 0.1 ) — Cost of goods sold — — Net investment hedge ( 6.2 ) Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.1 ) Net sales — — Net sales — — Foreign exchange contracts — Cost of goods sold 2.6 — Cost of goods sold — — Total $ ( 6.6 ) $ 2.5 $ — $ — $ — Effective Portion Three Month Periods Ended Reclassified to Ineffective portion June 30, 2018 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Interest rate swaps $ 0.6 Interest expense $ — $ 0.3 Interest expense $ — $ 0.3 Commodity swaps ( 3.1 ) Cost of goods sold 0.1 0.5 Cost of goods sold — — Net investment hedge 31.1 Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.1 ) Net sales — — Net sales — — Foreign exchange contracts 12.1 Cost of goods sold ( 1.9 ) ( 0.3 ) Cost of goods sold — — Total $ 40.6 $ ( 1.8 ) $ 0.5 $ — $ 0.3 The following table summarizes the impact of the effective and ineffective portions of designated hedges and the gain (loss) recognized in the Consolidated Statement of Income for the nine month periods ended June 30, 2019 and 2018: Effective Portion Nine Month Periods Ended Reclassified to Ineffective portion June 30, 2019 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Interest rate swaps $ ( 0.6 ) Interest expense $ — $ 2.2 Interest expense $ — $ 1.7 Commodity swaps ( 1.0 ) Cost of goods sold ( 0.3 ) ( 4.4 ) Cost of goods sold — — Net investment hedge 11.5 Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.2 ) Net sales ( 0.1 ) — Net sales — — Foreign exchange contracts 7.2 Cost of goods sold 8.6 0.5 Cost of goods sold — — Total $ 16.9 $ 8.2 $ ( 1.7 ) $ — $ 1.7 Effective Portion Nine Month Periods Ended Reclassified to Ineffective portion June 30, 2018 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Interest rate swaps $ 4.3 Interest expense $ — $ 0.6 Interest expense $ — $ 1.0 Commodity swaps ( 1.9 ) Cost of goods sold 0.8 3.0 Cost of goods sold — — Net investment hedge 9.3 Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.1 ) Net sales 0.1 — Net sales — — Foreign exchange contracts 9.8 Cost of goods sold ( 4.9 ) ( 6.6 ) Cost of goods sold — — Total $ 21.4 $ ( 4.0 ) $ ( 3.0 ) $ — $ 1.0 The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the three and nine month periods ended June 30, 2019 and 2018, pretax: Three Month Periods Ended Nine Month Periods Ended (in millions) Line Item June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Foreign exchange contracts Other non-operating (income) expense $ 15.3 $ 3.6 $ 28.5 $ 2.3 \

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
	Jun. 30, 2019
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	NOTE 13 - FAIR VALUE OF FINANCIAL INSTRUMENTS The Company has not changed the valuation techniques used in measuring the fair value of any financial assets and liabilities during the year. The Company’s consolidated assets and liabilities measured at fair value are summarized according to the fair value hierarchy as follows: The fair value of derivative instruments as of June 30, 2019 and September 30, 2018 are as follows. June 30, 2019 September 30, 2018 Carrying Carrying (in millions) Level 1 Level 2 Level 3 Fair Value Amount Level 1 Level 2 Level 3 Fair Value Amount Investments $ 204.0 $ — $ — $ 204.0 $ 204.0 $ — $ — $ — $ — $ — Derivative Assets — 4.7 — 4.7 4.7 — 8.9 — 8.9 8.9 Derivative Liabilities — 1.4 — 1.4 1.4 — 0.8 — 0.8 0.8 Debt - SBH — 2,406.7 — 2,406.7 2,289.0 — 4,806.9 — 4,806.9 4,651.2 Debt - SB/RH — 2,329.7 — 2,329.7 2,213.9 — 4,330.9 — 4,330.9 4,233.3 Investments consist of our investment in Energizer common stock and is valued at quoted market prices for identical instruments in an active market. As part of consideration received for the GAC divestiture, the Company received 5.3 million shares of Energizer common stock, valued at $ 242.1 million on January 28, 2019, the effective close date of the GAC divestiture. During the three and nine month periods ended June 30, 2019, the Company recognized $ 33.2 million and $ 38.2 million, respectively, of unrealized loss on investment in Energizer common stock and $ 1.6 million and $ 3.2 million, respectively, of dividend income, which were recognized as Other Non-Operating (Income) Expense, Net on the Condensed Consolidated Statements of Income. See Note 12 – Derivatives for additional detail on derivative assets and liabilities. The fair value measurements of the Company’s debt are valued at quoted input prices that are directly observable or indirectly observable through corroboration with observable market data. See Note 11 – Debt for additional detail on outstanding debt of SBH and SB/RH. The carrying value of cash and cash equivalents, receivables, accounts payable and short term debt approximate fair value based on the short-term nature of these assets and liabilities. Goodwill, intangible assets and other long-lived assets are tested annually or more frequently if an event occurs that indicates an impairment loss may have been incurred using fair value measurements with unobservable inputs (Level 3).

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Jun. 30, 2019
Employee Benefit Plans [Abstract]
Employee Benefit Plans	NOTE 14 - EMPLOYEE BENEFIT PLANS The net periodic benefit cost for defined benefit plans for the three and nine month periods ended June 30, 2019 and 2018 are as follows: U.S. Plans Non U.S. Plans (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Three Month Period Ended Service cost $ 0.1 $ 0.1 $ 0.5 $ 0.5 Interest cost 0.7 0.7 0.9 0.9 Expected return on assets ( 1.1 ) ( 1.1 ) ( 1.1 ) ( 1.1 ) Recognized net actuarial loss 0.1 0.3 0.4 0.3 Net periodic benefit cost $ ( 0.2 ) $ — $ 0.7 $ 0.6 Nine Month Period Ended Service cost $ 0.3 $ 0.3 $ 1.5 $ 1.5 Interest cost 2.1 2.0 2.7 2.8 Expected return on assets ( 3.3 ) ( 3.4 ) ( 3.2 ) ( 3.3 ) Recognized net actuarial loss 0.1 0.8 1.4 1.1 Net periodic benefit cost $ ( 0.8 ) $ ( 0.3 ) $ 2.4 $ 2.1 Weighted average assumptions Discount rate 4.10 % 4.25 % 1.00 - 8.15 % 1.75 - 7.00 % Expected return on plan assets 6.50 % 7.25 % 1.00 - 4.01 % 1.75 - 4.53 % Rate of compensation increase N/A N/A 2.05 - 4.85 % 2.25 - 5.50 % Contributions to our pension and defined benefit plans, including discretionary amounts, for the three month periods ended June 30, 2019 and 2018, were $ 0.3 and $ 1.6 million, respectively. Contributions to our pension and defined benefit plans, including discretionary amounts, for the nine month periods ended June 30, 2019 and 2018 were $ 1.2 and $ 4.8 million, respectively.

Share Based Compensation

Share Based Compensation	9 Months Ended
	Jun. 30, 2019
Share Based Compensation [Abstract]
Share Based Compensation	NOTE 15 - SHARE BASED COMPENSATION Share based compensation expense is recognized as General and Administrative Expenses on the Condensed Consolidated Statements of Income and consists of costs from the Spectrum equity plan. The following is a summary of share based compensation expense for the three and nine month periods ended June 30, 2019 and 2018 for SBH and SB/RH, respectively. Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 SBH $ 14.0 $ 5.7 $ 35.8 $ 7.0 SB/RH 13.6 4.9 34.7 4.6 The Company recognizes share based compensation expense primarily from the issuance of its Restricted Stock Units (“RSUs”) based on the fair value of the awards, as determined by the market price of the Company’s shares of common stock on the designated grant date and recognized on a straight-line basis over the requisite service period of the awards. Certain RSUs are performance-based awards that are dependent upon achieving specified financial metrics over a designated period of time. During the nine month period ended June 30, 2019, the Company provided to certain employees RSU awards issued under a new Long-Term Incentive Plan (“LTIP”), with a 3 -year, cliff vesting schedule and having both performance conditions dependent upon achieving specified financial targets (adjusted EBITDA and adjusted free cash flow) and time-based service conditions ( 70 % performance/ 30 % service). LTIP awards were granted in January upon approval from the Company’s Board of Directors. In addition to the LTIP awards, the Company also provided for bridge awards that are one-time awards to certain employees for transitioning to the new LTIP from previous equity incentive compensation plans. Bridge awards vest annually, on November 21, 2019 and November 21, 2020, and have both performance conditions dependent upon achieving specified financial targets (adjusted EBITDA and adjusted free cash flow) and time-based service conditions ( 60 % performance/ 40 % service). Bridge awards are also payable in either RSUs or cash, or both, based upon an employee election. Bridge awards elected to be payable in RSU are recognized as equity awards and included as a component of share-based compensation expense. The new awards were granted and recognized as compensation expense in January. Additionally, the Company regularly issues individual RSU awards under its equity plan to its Board members and individual employees for recognition, incentive, or retention purposes, when needed, which are primarily conditional upon time-based service conditions and included as a component of share-based compensation. In addition to RSU awards, Spectrum also provides for a portion of its annual management incentive compensation plan (“MIP”) to be paid in common stock of the Company, in lieu of cash payment, and is recognized as a liability plan. Share based compensation expense associated with the annual MIP was $ 4.3 million and $ 12.6 million for the three and nine month periods ended June 30, 2019, respectively, and $ 3.5 million and $ 6.8 million and for the three and nine month periods ended June 30, 2018, respectively. The remaining unrecognized pre-tax compensation cost for SBH and SB/RH at June 30, 2019 was $ 56.3 million and $ 55.9 million, respectively. The following summary of the activity in Spectrum RSUs during the nine month periods ended June 30, 2019: SBH SB/RH Weighted Fair Weighted Fair Average Value Average Value Grant Date at Grant Grant Date at Grant (in millions, except per share data) Units Fair Value Date Units Fair Value Date Time-based grants 0.6 $ 53.25 $ 32.0 0.6 $ 52.50 $ 30.5 Performance-based grants Vesting in less than 24 months 0.4 53.09 24.4 0.4 53.09 24.4 Vesting in more than 24 months 0.5 52.98 24.5 0.5 52.98 24.5 Total performance-based grants 0.9 $ 53.04 $ 48.9 0.9 $ 53.04 $ 48.9 Total grants 1.5 $ 53.12 $ 80.9 1.5 $ 52.83 $ 79.4 SBH SB/RH Weighted Fair Weighted Fair Average Value Average Value Grant Date at Grant Grant Date at Grant (in millions, except per share data) Shares Fair Value Date Shares Fair Value Date At September 30, 2018 0.6 $ 107.71 $ 69.0 0.6 $ 108.75 $ 67.2 Granted 1.5 53.12 80.9 1.5 52.83 79.4 Forfeited ( 0.5 ) 100.58 ( 57.7 ) ( 0.5 ) 101.00 ( 57.4 ) Vested ( 0.2 ) 85.16 ( 15.0 ) ( 0.2 ) 83.78 ( 13.7 ) At June 30, 2019 1.4 $ 54.63 $ 77.3 1.4 $ 54.33 $ 75.4 The Company also has 0.2 million shares of fully vested stock options with a weighted average exercise price of $ 73.29 that have various expiration dates through November 2026 that remain outstanding and exercisable as of June 30, 2019. There were no stock options granted, exercised, forfeited, or vested during the three month period ended June 30, 2019.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2019
Income Taxes [Abstract]
Income Taxes	NOTE 16 - INCOME TAXES The effective tax rate for the three and nine month periods ended June 30, 2019 and 2018 was as follows: Three Month Periods Ended Nine Month Periods Ended Effective tax rate June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 SBH 225.8 % ( 792.4 %) ( 20.3 %) 3,218.9 % SB/RH 236.5 % 33.9 % ( 131.4 %) ( 97.2 %) The estimated annual effective tax rate applied to the three and nine month periods ended June 30, 2019 differs from the US federal statutory rate of 21 % principally due to income earned outside the U.S. that is subject to the U.S. tax on global intangible low taxed income (“GILTI”), local taxes in excess of the US tax rate, and net operating losses outside the U.S. that are not more likely than not to result in a tax benefit. The Company has U.S. net operating loss carryforwards, which do not allow it to take advantage of the foreign-derived intangible income (“FDII”) deduction. The Company’s federal effective tax rate on GILTI is therefore 21 %. The Tax Cuts and Jobs Act of December 22, 2017 (the “Tax Reform Act”) reduced the U.S. corporate income tax rate from a maximum of 35 % to a flat 21 %, effective January 1, 2018. The Tax Reform Act also provided for a one-time deemed mandatory repatriation of post-1986 undistributed foreign subsidiary earnings and profits (“E&P”), payable in installments over 8 years, and provided for a dividends received deduction for dividends from foreign subsidiaries. On June 14, 2019, the U.S. Department of the Treasury and the Internal Revenue Service issued Regulations (“Regulations”) related to the foreign dividends received deduction and GILTI. The Regulations contained language that modified certain provisions of the Tax Reform Act and previously issued guidance. The Regulations are retroactive to January 1, 2018 and caused certain distributions made by the Company’s non-US subsidiaries during Fiscal 2018 to be taxable as Subpart F income on its Fiscal 2018 federal income tax return. The impacts of the Regulations were recorded in the three and nine month periods ended June 30, 2019. The Company used an additional $ 450.8 million in net operating losses and recognized $ 95.1 million in federal and state tax expense due to the impact on prior distributions among subsidiaries. The Company also recognized a $ 48.0 million tax benefit from recalculating its one-time deemed mandatory repatriation liability after application of the Regulations and the final calculations for its Fiscal 2018 federal income tax returns, including the ability for the Company to offset the liability in part by foreign tax credits. The Company recorded $ 63.9 million of foreign tax credits, but concluded it is more likely than not these credits will expire unused and therefore also recorded a $ 63.9 million valuation allowance against the deferred tax assets. The income recognized as a result of the Regulations increased the likelihood that the Company could use federal net operating losses subject to certain limits, and there is a reasonable possibility that the Company could therefore release all or a portion of $ 36.7 million of valuation allowance on these losses in future periods. The Company has not generated operating taxable income in the affected subsidiaries and therefore concluded that utilization of these net operating losses is still not more likely than not. During the nine month period ended June 30, 2018, the Company recognized a $ 198.7 million tax benefit from revaluing its ending net U.S. deferred tax liabilities as a result of the reduction in US corporate income tax rate from 35% to 21% and recognized $ 71.0 million of income tax expense for the one-time deemed mandatory repatriation. During the three and nine month periods ended June 30, 2018, the Company released $ 335.0 million of valuation allowance on its U.S. federal net deferred tax assets as a result of the Spectrum Merger. As of June 30, 2019, $ 22.9 million of the mandatory repatriation liability is still outstanding and $ 2.0 million is due and payable in the next 12 months but will be offset by previous payments and credits. The June 30, 2019 Condensed Consolidated Statement of Financial Position for SB/RH Holdings, LLC contains $ 114.9 million of income taxes payable to its parent company, calculated as if SB/RH Holdings, LLC were a separate taxpayer. In response to the enactment of the Tax Reform Act, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. SAB 118 allows registrants to record provisional amounts during a one year measurement period in a manner similar to accounting for business combinations. The measurement period ended December 30, 2018 and the Company did not recognize changes in the current year to the provisional tax impacts prior to the closing of the measurement period. Portions of the Tax Reform Act are unclear or have not yet been clarified and interpretations and regulations continue to be issued, which could have a material impact on what the Company has recorded to date.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 17 – RELATED PARTY TRANSACTIONS Energizer Holdings, Inc. Effective the close of the GBL end GAC divestitures, Spectrum and Energizer entered into a series of transition services agreements (“TSAs”) and reverse TSAs that support various shared back office administrative functions including finance, sales and marketing, information technology, human resources, real estate and supply chain, customer service and procurement; to support both the transferred GBL operations and the continuing operations of Spectrum, respectively, within the various regions in which they operate. Charges associated with TSAs and reverse TSAs are recognized as bundled service costs under a fixed fee structure by the respective service or function and geographic location and one-time pass-through charges, including warehousing, freight, among others, to and from Energizer that settled on a net basis between the two parties. The TSAs and reverse TSAs were further expanded to incorporate the activity and operations attributable to the close of the GAC divestiture. Charges to Energizer for TSA services are recognized as a reduction of the respective operating costs incurred by Spectrum and recognized as a component of operating expense or cost of goods sold depending upon the functions being supported by Spectrum. Charges from Energizer for reverse TSA services are recognized as operating expenses or cost of goods sold depending upon the functions being supported by Energizer. The TSAs and reverse TSAs have an overall expected time period of 12 months following the close of the transaction with some variability in expiration dependent upon the completed transition of the respective service or function and its geographic location and provide up to 12 additional months for a total duration of up to 24 months. During the three and nine month periods ended June 30, 2019, the Company recognized net income associated with TSAs and reverse TSAs of $ 1.4 million and $ 4.0 million, respectively, consisting of TSA charges of $ 6.3 million and $ 12.9 million, respectively, and reverse TSA costs of $ 4.8 million and $ 8.9 million, respectively . In addition to the TSAs and reverse TSAs, both the Company and Energizer will receive cash and/or make payments on behalf of the respective counterparty’s operations as part of the shared administrative functions, resulting in cash flow being commingled with the operating cash flow of the Company. The Company recognizes a net payable or receivable with Energizer for any outstanding TSA and reverse TSA related services and net working capital attributable to commingled cash flow. As of June 30, 2019, the Company has a net receivable of $ 4.0 million attributable to TSA and reverse TSA services, net working capital settlements and other pass-through costs included in Non-Trade Receivables on the Company’s Condensed Statement of Financial Position. Effective the close of the GAC divestiture, the Company’s H&G segment will continue to manufacture certain GAC related products at its facilities and sell the products to Energizer as a third-party supplier on an ongoing basis, at inventory cost plus contracted markup, as agreed upon in the supply agreement. The supply agreement has a contracted term of 24 months and may be subject to early termination by either party at any time with written notice. Material and inventory on hand to support the supply agreement is recognized as inventory of the Company. During the three and nine month period ended June 30, 2019, the Company recognized $ 4.6 and $ 8.3 million, respectively, of revenue attributable to the Energizer supply agreement as a component of H&G revenue after completion of the GAC divestiture. As of June 30, 2019, the Company had an outstanding receivable of $ 0.9 million from Energizer in Trade Receivables, Net on the Company’s Condensed Statement of Financial Position associated with the H&G supply agreement. As a condition to the consummation of the GAC acquisition and receipt of 5.3 million shares of Energizer common stock as consideration, the Company entered into a shareholder agreement with Energizer (“Energizer Shareholder Agreement”) which contains a 24-month standstill provision that prohibits the Company from engaging in certain transactions involving Energizer to control or influence management, board of directors or policies of Energizer. Additionally, for a period of 18 months following the closing of the GAC acquisition, the Company is required to vote in favor of Energizer’s board of director nominees and in accordance with the Energizer board’s recommendations on all other matters at any meeting of Energizer’s shareholders. Additionally, pursuant to the Energizer Shareholder Agreement, the Company has agreed not to transfer any of its Shares or other equity securities in Energizer, or engage in certain hedging transactions from the closing of the GAC acquisition until the day that is twelve months after the GAC closing date and, following such period, subject to certain limitations, not to transfer any such Energizer shares or other equity securities to any person or entity who would thereafter beneficially own more than 4.9% of Energizer’s outstanding shares of equity securities after giving effect to such transaction. Following the 18 month anniversary of the closing of the GAC acquisition, Energizer will have the right to repurchase any or all of the shares held by the Company for a purchase price per share equal to the greater of the volume-weighted average sales price per share for the ten consecutive trading days beginning on the 12 th trading day immediately preceding notice of the repurchase from Energizer and 100% of the volume-weighted average sale price per share of the common stock for the 10 consecutive trading days immediately preceding the date of the GAC agreement. The Company’s investment in Energizer common stock is recognized at its fair value in Investments on the Company’s Condensed Consolidated Statement of Financial Position, with any unrealized gains or losses attributable to changes in the market price and dividend income received from Energizer being recognized as Other Non-Operating Income on the Company’s Condensed Consolidated Statements of Income. Jefferies Financial Group On October 16, 2017, HRG entered into an engagement letter with Jefferies LLC (“Jefferies”), a wholly owned subsidiary of Jefferies Financial Group which owns more than 10 % of the outstanding common stock of the Company. Pursuant to the Jefferies engagement letter, Jefferies agreed to act as co-advisor to the Company (with the other co-advisors acting as lead financial advisor to the HRG) with respect to review of strategic alternatives to HRG during the Spectrum Merger. Under the Jefferies Engagement Letter, and effective close of the Spectrum Merger on July 13, 2018, Jefferies received a $ 3.0 million transaction fee, including reimbursement for all reasonable out of pocket expenses incurred by Jefferies in connection therewith. In addition, HRG agreed to indemnify Jefferies for certain liabilities in connection with such engagement. Other During the nine month period ended June 30, 2019, the Company repurchased 158,318 shares of common stock from David Maura, Chairman and Chief Executive Officer of the Company, for $ 8.0 million at the current market price of the Company’s stock, at an average repurchase price of $ 56.02 per share.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Jun. 30, 2019
Commitments And Contingencies [Abstract]
Commitments And Contingencies	NOTE 18 - COMMITMENTS AND CONTINGENCIES The Company is a defendant in various litigation matters generally arising out of the ordinary course of business. Based on information currently available, the Company does not believe that any of the matters or proceedings presently pending will have a material adverse effect on its results of operations, financial condition, liquidity or cash flows. Environmental. The Company has provided for an estimated cost of $ 3.8 million and $ 4.0 million, as of June 30, 2019, and September 30, 2018, respectively, associated with environmental remediation activities at some of its current and former manufacturing sites. The Company believes that any additional liability in excess of the amounts provided that may result from resolution of these matters, will not have a material adverse effect on the consolidated financial condition, results of operations, or cash flows of the Company. Product Liability. The Company may be named as a defendant in lawsuits involving product liability claims. The Company has recorded and maintains an estimated liability in the amount of management’s estimate for aggregate exposure for such liabilities based upon probable loss from loss reports, individual cases, and losses incurred but not reported. As of June 30, 2019, and September 30, 2018, the Company recognized $ 9.8 million in product liability, included in Other Current Liabilities on the Condensed Consolidated Statement of Financial Position. The Company believes that any additional liability in excess of the amounts provided that may result from resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company. Product Warranty . The Company recognizes an estimated liability for standard warranty on certain products when we recognize revenue on the sale of the warranted products. Estimated warranty costs incorporate replacement parts, products and delivery, and are recorded as a cost of goods sold at the time of product shipment based on historical and projected warranty claim rates, claims experience and any additional anticipated future costs on previously sold products. The Company recognized $ 6.8 million and $ 7.8 million of warranty accruals as of June 30, 2019 and September 30, 2018, respectively, included in Other Current Liabilities on the Condensed Consolidated Statement of Financial Position.

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2019
Segment Information [Abstract]
Segment Information	NOTE 19 - SEGMENT INFORMATION The Company identifies its segments based upon the internal organization that is used by management for making operating decisions and assessing performance as the source of its reportable segments. As a result of the GBL and GAC divestitures, and changes to the Company’s plan to sell its HPC division, the way management views its business activities and the reportable segments changed. Spectrum had historically recognized GBL and HPC as components to Global Batteries and Appliances (GBA) reportable segment. Effective December 29, 2017, the Company approved a plan to sell its GBA segment and classified it as held for sale and excluded it from segment reporting until November 2018, when the decision was made to change its plan to sell HPC and recognize it as a component of continuing operations. See Note 3 – Divestitures for further details on GBL and GAC divestitures, and the change in plan to sell HPC. HPC has been recognized as a component of continuing operations and as a separate operating and reportable segment. Spectrum manages its continuing operations in vertically integrated, product-focused reporting segments: (i) HHI, which consists of Spectrum’s worldwide hardware, security and plumbing business; (ii) PET, which consists of Spectrum’s worldwide pet care business; (iii) H&G, which consists of Spectrum’s home and garden and insect control business and (iv) HPC, which consists of Spectrum’s worldwide small kitchen and personal care appliances businesses. Global strategic initiatives and financial objectives for each reportable segment are determined at the corporate level. Each segment is responsible for implementing defined strategic initiatives and achieving certain financial objectives and has a president or general manager responsible for the sales and marketing initiatives and financial results for product lines within the segment. Net sales relating to the segments for the three and nine month periods ended June 30, 2019 and 2018 are as follows: Three Month Periods ended Nine Month Periods ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI $ 354.6 $ 372.4 $ 990.7 $ 1,016.8 HPC 243.4 254.4 782.3 827.5 PET 221.7 194.7 641.3 608.3 H&G 202.5 207.9 394.9 381.7 Net sales $ 1,022.2 $ 1,029.4 $ 2,809.2 $ 2,834.3 NOTE 19 - SEGMENT INFORMATION (continued) The Chief Operating Decision Maker of the Company uses Adjusted EBITDA as the primary operating metric in evaluating the business and making operating decisions. EBITDA is calculated by excluding the Company’s income tax expense, interest expense, depreciation expense and amortization expense (from intangible assets) from net income. Adjusted EBITDA further excludes:  Stock based and other incentive compensation costs that consist of costs associated with long-term compensation arrangements and other equity based compensation based upon achievement of long-term performance metrics; and generally consist of non-cash, stock-based compensation. During the year ending September 30, 2019, the Company issued certain incentive bridge awards due to changes in the Company’s long-term compensation plans that allow for cash based payment upon employee election which have been included in the adjustment but would not qualify for shared-based compensation. See Note 15 - Share Based Compensation for further discussion;  Transaction related charges consist of (1) transaction costs from qualifying acquisition transactions during the period, or subsequent integration related project costs directly associated with an acquired business; (2) post-divestiture separation costs consisting of incremental costs incurred by the continuing operations of the Company after completion of the GBL and GAC divestitures to facilitate separation of shared operations, development of transferred shared service operations, platforms and personnel transferred as part of the divestitures and exiting of TSAs and reverse TSAs with Energizer; (3) divestiture related transaction costs that are recognized in continuing operations due to the change in plan to cease marketing and selling of the HPC business. See Note 2 – Basis of Presentation & Significant Accounting Policies for additional details;  Restructuring and related charges, which consist of project costs associated with restructuring initiatives across the segments. See Note 5 - Restructuring and Related Charges for further details;  Unrealized gains and losses attributable to the Company’s investment in Energizer common stock, acquired as part of consideration received from the Company’s sale and divestiture of GAC to Energizer. See Note 3 – Divestitures for further discussion;  Foreign currency gains and losses attributable to multicurrency loans that were entered with foreign subsidiaries in exchange for the receipt of divestiture proceeds by the parent company through the distribution of the respective foreign subsidiaries’ net assets as part of the GBL and GAC divestitures. The Company has also entered into various hedging arrangements to mitigate the volatility of foreign exchange risk associated with such loans;  Incremental costs associated with a safety recall in PET;  Non-cash purchase accounting inventory adjustments recognized in earnings from continuing operations subsequent to an acquisition (when applicable);  Non-cash asset impairments or write-offs realized and recognized in earnings from continuing operations (when applicable);  Incremental costs directly associated with the Spectrum Merger during the three and nine month periods ended June 30, 2018;  Non-recurring HRG net operating costs during the three and nine month periods ended June 30, 2018, considered to be redundant or duplicative as a result of the Spectrum Merger and not considered a component of the continuing commercial products company post-merger, including compensation and benefits, directors fees, professional fees, insurance, public company costs, amongst others, and including interest and other non-recurring income that will ultimately be eliminated following the transaction; and  Other adjustments primarily consisting of costs attributable to (1) operating margin on H&G sales to GAC discontinued operations for the three and nine month periods ended June 30, 2019 and 2018 respectively; (2) expenses and cost recovery for flood damage at Company facilities in Middleton, Wisconsin during the three and nine month periods ended June 30, 2019; (3) certain fines and penalties for delayed shipments following the completion of a PET distribution center consolidation in EMEA during the nine month period ended June 30, 2019; (4) legal and litigation costs associated with Salus during the three and nine month periods ended June 30, 2019 as they are not considered a component of the continuing commercial products company, but continue to be consolidated by the Company after completion of the Spectrum Merger until the Salus operations can be wholly dissolved and/or deconsolidated; and (5) incremental costs for separation of a key executive during the three and nine month periods ended June 30, 2018. Segment Adjusted EBITDA for the reportable segments for SBH for the three and nine month periods ended June 30, 2019 and 2018, are as follows: Three Month Periods ended Nine Month Periods ended SBH (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI $ 67.7 $ 73.9 $ 175.9 $ 179.5 HPC 18.2 21.4 57.7 83.3 PET 39.0 34.9 100.9 104.6 H&G 53.3 57.0 85.9 87.7 Total Segment Adjusted EBITDA 178.2 187.2 420.4 455.1 Corporate expenses 5.3 9.5 16.7 28.8 Interest expense 33.9 63.3 185.1 206.4 Depreciation and amortization 35.9 27.9 138.4 96.6 Share and incentive based compensation 15.6 5.7 38.7 7.0 Transaction related charges 4.8 5.5 16.4 20.4 Restructuring and related charges 20.7 17.9 42.2 55.4 Unrealized loss on Energizer investment 33.2 — 38.2 — Foreign currency loss on multicurrency divestiture loans 7.7 — 29.5 — Inventory acquisition step-up — — — 0.8 Pet safety recall — 5.1 0.7 16.3 Spectrum merger related transaction charges — 3.1 — 22.0 Non-recurring HRG operating costs — 1.1 — 13.0 Other 1.6 3.4 3.9 3.2 Income (loss) from operations before income taxes $ 19.5 $ 44.7 $ ( 89.4 ) $ ( 14.8 ) NOTE 19 - SEGMENT INFORMATION (continued) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and nine month periods ended June 30, 2019 and July 1, 2018 are as follows: Three Month Periods ended Nine Month Periods ended SB/RH (in millions) June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 HHI $ 67.7 $ 73.9 $ 175.9 $ 179.5 HPC 18.2 21.4 57.7 83.3 PET 39.0 34.9 100.9 104.6 H&G 53.3 57.0 85.9 87.7 Total Segment Adjusted EBITDA 178.2 187.2 420.4 455.1 Corporate expenses 5.6 9.4 15.4 28.1 Interest expense 33.7 43.4 125.2 124.0 Depreciation and amortization 35.9 27.9 138.4 96.5 Share and incentive based compensation 15.2 4.9 37.6 4.6 Transaction related charges 4.8 5.5 16.4 20.4 Restructuring and related charges 20.7 17.9 42.2 55.4 Unrealized loss on Energizer investment 33.2 — 38.2 — Foreign currency loss on multicurrency divestiture loans 7.7 — 29.5 — Inventory acquisition step-up — — — 0.8 Pet safety recall — 5.1 0.7 16.3 Other 0.4 3.4 2.8 3.2 Income (loss) from continuing operations before income taxes $ 21.0 $ 69.7 $ ( 26.0 ) $ 105.8

Earnings Per Share - SBH

Earnings Per Share - SBH	9 Months Ended
	Jun. 30, 2019
Earnings Per Share - SBH [Abstract]
Earnings Per Share - SBH	NOTE 20 - EARNINGS PER SHARE – SBH The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive shares for the three and nine month periods ended June 30, 2019 and 2018 are as follows: Three Month Periods Ended Nine Month Periods Ended (in millions, except per share amounts) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Numerator Net (loss) income from continuing operations attributable to controlling interest $ ( 24.7 ) $ 382.9 $ ( 108.8 ) $ 390.3 (Loss) income from discontinued operations attributable to controlling interest ( 1.2 ) 22.7 699.1 493.7 Net (loss) income attributable to controlling interest ( 25.9 ) 405.6 $ 590.3 $ 884.0 Denominator Weighted average shares outstanding - basic 48.8 32.7 51.3 32.5 Dilutive shares — 0.1 — 0.2 Weighted average shares outstanding - diluted 48.8 32.8 51.3 32.7 Earnings per share Basic earnings per share from continuing operations $ ( 0.51 ) $ 11.69 $ ( 2.12 ) $ 12.00 Basic earnings per share from discontinued operations ( 0.02 ) 0.70 13.62 15.17 Basic earnings per share $ ( 0.53 ) $ 12.39 $ 11.50 $ 27.17 Diluted earnings per share from continuing operations $ ( 0.51 ) $ 11.68 $ ( 2.12 ) $ 11.94 Diluted earnings per share from discontinued operations ( 0.02 ) 0.69 13.62 15.10 Diluted earnings per share $ ( 0.53 ) $ 12.37 $ 11.50 $ 27.04 Weighted average number of anti-dilutive shares excluded from denominator 0.2 — 0.1 — The weighted average shares and earnings per share data on the Condensed Consolidated Statements of Income were retrospectively adjusted for all periods presented to reflect the effect of the reverse stock split on July 13, 2018, associated with the closing of the Spectrum Merger. See Note 4 – Acquisitions for further discussion on Spectrum Merger. Using (i) the 20-trading-day volume-weighted average price per share of Spectrum common stock ending on July 12, 2018, (ii) the number of shares of Spectrum common stock outstanding, the number of shares of Spectrum common stock held by HRG and its subsidiaries and the number of shares of Spectrum common stock outstanding as of July 12, 2018, (iii) $ 328.2 million of HRG net indebtedness and transaction expenses at closing, and (iv) a $ 200.0 million upward adjustment contemplated by the Merger Agreement, each HRG stockholder received a reverse stock split of approximately 0.1613 of each share of HRG stock. The following is a recalculation of the weighted average shares adjusted for the impact of the reverse stock split for the three and nine month periods ended June 30, 2018. Three Month Periods Ended Nine Month Periods Ended (in millions, except per share amounts) June 30, 2018 June 30, 2018 Basic HRG weighted average shares 203 201.8 HRG share conversion at 1 to 0.1613 32.7 32.5 Diluted HRG weighted average shares 203.3 202.7 HRG share conversion at 1 to 0.1613 32.8 32.7 As part of the Spectrum Merger each share of Spectrum common stock and outstanding was converted into the right to receive one share of newly issued HRG common stock and exchange for HRG common stock. Due to the share exchange with Spectrum common stock shareholders, the total outstanding shares of the Company effectively increased 20.6 million shares in addition to the Company’s outstanding shares post-reverse stock split previously discussed.

Guarantor Statements - SB_RH

Guarantor Statements - SB/RH	9 Months Ended
	Jun. 30, 2019
Guarantor Statements - SB/RH [Abstract]
Guarantor Statements - SB/RH	NOTE 21 - GUARANTOR STATEMENTS – SB/RH SBI with SB/RH as a parent guarantor (collectively, the “Parent”), with SBI’s domestic subsidiaries as subsidiary guarantors, has issued the 6.625% Notes under the 2020/22 Indenture, 6.125% Notes under the 2024 Indenture, the 5.75% Notes under the 2025 Indenture and the 4.00% Notes under the 2026 Indenture. The following consolidating financial statements illustrate the components of the consolidated financial statements of SB/RH. The ‘Parent’ consists of the financial statements of SBI as the debt issuer, with SB/RH as a parent guarantor, without consolidated entities. SB/RH financial information is not presented separately as there are no independent assets or operations and is therefore determined not to be material. Investments in subsidiaries are accounted for using the equity method for purposes of illustrating the consolidating presentation. The elimination entries presented herein eliminate investments in subsidiaries and intercompany balances and transactions. Statement of Financial Position Guarantor Nonguarantor As of June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 3.2 $ 0.5 $ 152.5 $ — $ 156.2 Trade receivables, net 232.3 167.8 168.4 — 568.5 Intercompany receivables — 1,813.9 1,108.8 ( 2,922.7 ) — Other receivables 68.3 5.6 54.6 — 128.5 Inventories 270.8 214.9 244.9 ( 12.0 ) 718.6 Prepaid expenses and other 27.8 6.5 26.1 — 60.4 Current assets of business held for sale — — — — — Total current assets 602.4 2,209.2 1,755.3 ( 2,934.7 ) 1,632.2 Property, plant and equipment, net 188.1 120.7 156.1 — 464.9 Long-term intercompany receivables 82.1 60.5 10.8 ( 153.4 ) — Deferred charges and other 222.4 ( 101.0 ) 68.8 ( 155.2 ) 35.0 Investment 204.7 — — — 204.7 Goodwill 629.9 544.2 276.9 — 1,451.0 Intangible assets, net 732.6 585.1 249.8 — 1,567.5 Investments in subsidiaries 4,327.8 1,625.3 ( 2.9 ) ( 5,950.2 ) — Total assets $ 6,990.0 $ 5,044.0 $ 2,514.8 $ ( 9,193.5 ) $ 5,355.3 Liabilities and Shareholder's Equity Current portion of long-term debt $ 2.2 $ 4.6 $ 7.2 $ ( 0.2 ) $ 13.8 Accounts payable 102.8 106.3 250.5 — 459.6 Intercompany accounts payable 2,664.4 208.5 15.4 ( 2,888.3 ) — Accrued wages and salaries 33.1 6.5 25.8 — 65.4 Accrued interest 34.7 — — — 34.7 Other current liabilities 253.5 27.7 282.8 — 564.0 Current liabilities of business held for sale — — — — — Total current liabilities 3,090.7 353.6 581.7 ( 2,888.5 ) 1,137.5 Long-term debt, net of current portion 2,135.5 53.8 10.8 — 2,200.1 Long-term intercompany debt 12.7 — 174.8 ( 187.5 ) — Deferred income taxes 141.9 305.6 63.1 ( 158.5 ) 352.1 Other long-term liabilities 12.8 3.2 59.3 — 75.3 Total liabilities 5,393.6 716.2 889.7 ( 3,234.5 ) 3,765.0 Shareholder's equity: Other capital 2,122.8 439.4 ( 1,088.0 ) 631.6 2,105.8 Accumulated (deficit) earnings ( 297.7 ) 4,095.9 2,911.4 ( 7,007.4 ) ( 297.8 ) Accumulated other comprehensive loss ( 228.7 ) ( 207.5 ) ( 209.3 ) 416.8 ( 228.7 ) Total shareholder's equity 1,596.4 4,327.8 1,614.1 ( 5,959.0 ) 1,579.3 Non-controlling interest — — 11.0 — 11.0 Total equity 1,596.4 4,327.8 1,625.1 ( 5,959.0 ) 1,590.3 Total liabilities and equity $ 6,990.0 $ 5,044.0 $ 2,514.8 $ ( 9,193.5 ) $ 5,355.3 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Financial Position Guarantor Nonguarantor As of September 30, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 276.6 $ 1.8 $ 227.0 $ — $ 505.4 Trade receivables, net 108.9 42.9 165.3 — 317.1 Intercompany receivables — 1,648.3 283.0 ( 1,931.3 ) — Other receivables 65.7 1.8 27.6 — 95.1 Inventories 228.5 162.6 204.6 ( 12.1 ) 583.6 Prepaid expenses and other 35.3 4.0 23.6 — 62.9 Current assets of business held for sale 551.2 1,379.0 482.5 ( 10.1 ) 2,402.6 Total current assets 1,266.2 3,240.4 1,413.6 ( 1,953.5 ) 3,966.7 Property, plant and equipment, net 222.9 122.1 155.0 — 500.0 Long-term intercompany receivables 321.3 70.3 11.6 ( 403.2 ) — Deferred charges and other 200.4 0.6 68.6 ( 195.4 ) 74.2 Goodwill 557.4 611.4 285.9 — 1,454.7 Intangible assets, net 770.4 609.5 261.9 — 1,641.8 Investments in subsidiaries 4,900.7 1,262.5 ( 2.9 ) ( 6,160.3 ) — Total assets $ 8,239.3 $ 5,916.8 $ 2,193.7 $ ( 8,712.4 ) $ 7,637.4 Liabilities and Shareholder's Equity Current portion of long-term debt $ 535.0 $ 4.3 $ 7.8 $ ( 0.2 ) $ 546.9 Accounts payable 222.4 124.2 238.1 — 584.7 Intercompany accounts payable 1,878.0 — 35.1 ( 1,913.1 ) — Accrued wages and salaries 24.6 1.5 29.3 — 55.4 Accrued interest 55.0 — — — 55.0 Other current liabilities 59.3 15.3 77.8 ( 0.1 ) 152.3 Current liabilities of business held for sale 81.7 157.8 298.1 — 537.6 Total current liabilities 2,856.0 303.1 686.2 ( 1,913.4 ) 1,931.9 Long-term debt, net of current portion 3,615.3 57.3 13.8 — 3,686.4 Long-term intercompany debt 11.6 295.0 114.8 ( 421.4 ) — Deferred income taxes 59.4 357.6 70.6 ( 200.6 ) 287.0 Other long-term liabilities 71.5 3.1 45.8 — 120.4 Total liabilities 6,613.8 1,016.1 931.2 ( 2,535.4 ) 6,025.7 Shareholder's equity: Other capital 2,096.8 803.7 ( 1,361.9 ) 534.4 2,073.0 Accumulated (deficit) earnings ( 235.6 ) 4,303.0 2,814.5 ( 7,117.4 ) ( 235.5 ) Accumulated other comprehensive loss ( 235.7 ) ( 206.0 ) ( 200.0 ) 406.0 ( 235.7 ) Total shareholder's equity 1,625.5 4,900.7 1,252.6 ( 6,177.0 ) 1,601.8 Non-controlling interest — — 9.9 — 9.9 Total equity 1,625.5 4,900.7 1,262.5 ( 6,177.0 ) 1,611.7 Total liabilities and equity $ 8,239.3 $ 5,916.8 $ 2,193.7 $ ( 8,712.4 ) $ 7,637.4 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Income Guarantor Nonguarantor Three month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 456.8 $ 467.5 $ 451.4 $ ( 353.5 ) $ 1,022.2 Cost of goods sold 338.3 336.5 341.8 ( 355.9 ) 660.7 Restructuring and related charges — 0.1 0.4 — 0.5 Gross profit 118.5 130.9 109.2 2.4 361.0 Selling 55.4 38.8 57.9 — 152.1 General and administrative 43.9 23.8 11.8 ( 0.2 ) 79.3 Research and development 5.8 2.3 2.4 — 10.5 Restructuring and related charges 16.3 0.5 3.4 — 20.2 Transaction related charges 3.3 0.3 1.2 — 4.8 Total operating expense 124.7 65.7 76.7 ( 0.2 ) 266.9 Operating (loss) income ( 6.2 ) 65.2 32.4 2.6 94.1 Interest expense (income) 41.6 0.5 ( 8.5 ) 0.1 33.7 Other non-operating expense (income), net 53.8 ( 26.1 ) 8.3 3.4 39.4 (Loss) income from operations before income taxes ( 101.6 ) 90.8 32.6 ( 0.9 ) 21.0 Income tax (benefit) expense ( 70.9 ) 114.4 5.8 0.6 49.9 Net (loss) income from continuing operations ( 30.7 ) ( 23.6 ) 26.8 ( 1.5 ) ( 28.9 ) Loss from discontinued operations, net of tax ( 1.2 ) — — — ( 1.2 ) Net (loss) income ( 31.9 ) ( 23.6 ) 26.8 ( 1.5 ) ( 30.1 ) Net income attributable to non-controlling interest — — — — — Net (loss) income attributable to controlling interest $ ( 31.9 ) $ ( 23.6 ) $ 26.8 $ ( 1.5 ) $ ( 30.1 ) Statement of Income Guarantor Nonguarantor Nine month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 1,322.9 $ 1,140.4 $ 1,442.1 $ ( 1,096.2 ) $ 2,809.2 Cost of goods sold 986.9 841.8 1,102.9 ( 1,096.3 ) 1,835.3 Restructuring and related charges — 0.1 1.4 — 1.5 Gross profit 336.0 298.5 337.8 0.1 972.4 Selling 176.2 99.3 183.8 ( 0.2 ) 459.1 General and administrative 160.0 65.4 35.7 ( 1.3 ) 259.8 Research and development 17.5 7.1 8.1 — 32.7 Restructuring and related charges 30.0 1.4 9.3 — 40.7 Transaction related charges 24.4 ( 0.3 ) ( 7.7 ) — 16.4 Total operating expense 408.1 172.9 229.2 ( 1.5 ) 808.7 Operating (loss) income ( 72.1 ) 125.6 108.6 1.6 163.7 Interest expense (income) 134.6 6.6 ( 16.0 ) — 125.2 Other non-operating (income) expense, net ( 77.2 ) ( 455.7 ) ( 507.5 ) 1,104.9 64.5 (Loss) income from operations before income taxes ( 129.5 ) 574.7 632.1 ( 1,103.3 ) ( 26.0 ) Income tax (benefit) expense ( 61.3 ) 75.1 20.6 ( 0.3 ) 34.1 Net (loss) income from continuing operations ( 68.2 ) 499.6 611.5 ( 1,103.0 ) ( 60.1 ) Income (loss) from discontinued operations, net of tax 698.8 ( 82.0 ) ( 7.5 ) 89.8 699.1 Net income 630.6 417.6 604.0 ( 1,013.2 ) 639.0 Net income attributable to non-controlling interest — — 1.2 — 1.2 Net income attributable to controlling interest $ 630.6 $ 417.6 $ 602.8 $ ( 1,013.2 ) $ 637.8 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Income Guarantor Nonguarantor Three month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 487.8 $ 440.9 $ 451.0 $ ( 350.3 ) $ 1,029.4 Cost of goods sold 352.8 311.8 351.5 ( 350.9 ) 665.2 Restructuring and related charges — — 1.5 — 1.5 Gross profit 135.0 129.1 98.0 0.6 362.7 Selling 55.0 34.0 58.1 — 147.1 General and administrative 27.7 25.4 13.8 — 66.9 Research and development 5.6 2.3 2.9 — 10.8 Restructuring and related charges 13.6 0.1 2.7 — 16.4 Transaction related charges 3.0 0.8 1.7 — 5.5 Total operating expense 104.9 62.6 79.2 — 246.7 Operating income 30.1 66.5 18.8 0.6 116.0 Interest expense 37.7 4.9 0.8 — 43.4 Other non-operating (income) expense, net ( 44.0 ) ( 15.2 ) 2.8 59.3 2.9 Income from operations before income taxes 36.4 76.8 15.2 ( 58.7 ) 69.7 Income tax (benefit) expense ( 8.9 ) 29.1 3.5 ( 0.1 ) 23.6 Net income from continuing operations 45.3 47.7 11.7 ( 58.6 ) 46.1 Income from discontinued operations, net of tax 28.1 55.2 14.1 ( 69.6 ) 27.8 Net income 73.4 102.9 25.8 ( 128.2 ) 73.9 Net income attributable to non-controlling interest — — 0.2 — 0.2 Net income attributable to controlling interest $ 73.4 $ 102.9 $ 25.6 $ ( 128.2 ) $ 73.7 Statement of Income Guarantor Nonguarantor Nine month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 1,353.6 $ 1,011.7 $ 1,456.9 $ ( 987.9 ) $ 2,834.3 Cost of goods sold 992.5 726.9 1,110.2 ( 986.2 ) 1,843.4 Restructuring and related charges — 0.1 3.4 — 3.5 Gross profit 361.1 284.7 343.3 ( 1.7 ) 987.4 Selling 176.3 92.0 185.1 ( 0.1 ) 453.3 General and administrative 79.9 67.7 44.5 — 192.1 Research and development 17.5 6.6 9.7 — 33.8 Restructuring and related charges 45.5 1.2 5.2 — 51.9 Transaction related charges 12.8 3.6 4.0 — 20.4 Total operating expense 332.0 171.1 248.5 ( 0.1 ) 751.5 Operating income 29.1 113.6 94.8 ( 1.6 ) 235.9 Interest expense 107.9 14.0 2.0 0.1 124.0 Other non-operating (income) expense, net ( 285.1 ) ( 78.2 ) 2.7 366.7 6.1 Income from operations before income taxes 206.3 177.8 90.1 ( 368.4 ) 105.8 Income tax (benefit) expense ( 3.6 ) ( 109.8 ) 11.0 ( 0.5 ) ( 102.9 ) Net income from continuing operations 209.9 287.6 79.1 ( 367.9 ) 208.7 Income from discontinued operations, net of tax 57.4 99.1 49.1 ( 145.0 ) 60.6 Net income 267.3 386.7 128.2 ( 512.9 ) 269.3 Net income attributable to non-controlling interest — — 1.2 — 1.2 Net income attributable to controlling interest $ 267.3 $ 386.7 $ 127.0 $ ( 512.9 ) $ 268.1 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Comprehensive Income Guarantor Nonguarantor Three month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net (loss) income $ ( 31.9 ) $ ( 23.6 ) $ 26.8 $ ( 1.5 ) $ ( 30.1 ) Other comprehensive loss, net of tax: Foreign currency translation loss ( 0.4 ) ( 0.4 ) ( 4.9 ) 5.4 ( 0.3 ) Unrealized loss on derivative instruments ( 6.6 ) ( 1.8 ) ( 1.8 ) 3.5 ( 6.7 ) Defined benefit pension gain 0.5 0.5 0.5 ( 1.0 ) 0.5 Other comprehensive loss ( 6.5 ) ( 1.7 ) ( 6.2 ) 7.9 ( 6.5 ) Comprehensive (loss) income ( 38.4 ) ( 25.3 ) 20.6 6.4 ( 36.6 ) Comprehensive loss attributable to non-controlling interest — — ( 0.1 ) — ( 0.1 ) Comprehensive (loss) income attributable to controlling interest $ ( 38.4 ) $ ( 25.3 ) $ 20.7 $ 6.4 $ ( 36.5 ) Statement of Comprehensive Income Guarantor Nonguarantor Nine month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net income $ 630.6 $ 417.6 $ 604.0 $ ( 1,013.2 ) $ 639.0 Other comprehensive loss, net of tax: Foreign currency translation loss ( 23.4 ) ( 24.1 ) ( 32.0 ) 56.1 ( 23.4 ) Unrealized gain (loss) on derivative instruments 6.6 ( 0.8 ) ( 0.8 ) 1.6 6.6 Defined benefit pension gain 1.9 1.6 1.6 ( 3.2 ) 1.9 Deconsolidation of discontinued operations 21.8 21.8 21.8 ( 43.5 ) 21.9 Other comprehensive income (loss) 6.9 ( 1.5 ) ( 9.4 ) 11.0 7.0 Comprehensive income 637.5 416.1 594.6 ( 1,002.2 ) 646.0 Comprehensive loss attributable to non-controlling interest — — ( 0.1 ) — ( 0.1 ) Comprehensive income attributable to controlling interest $ 637.5 $ 416.1 $ 594.7 $ ( 1,002.2 ) $ 646.1 Statement of Comprehensive Income Guarantor Nonguarantor Three month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net income $ 73.4 $ 102.9 $ 25.8 $ ( 128.2 ) $ 73.9 Other comprehensive loss, net of tax: Net unrealized loss on foreign currency translation ( 59.2 ) ( 59.2 ) ( 62.4 ) 121.7 ( 59.1 ) Unrealized gain on hedging derivative instruments 30.4 9.2 9.2 ( 18.4 ) 30.4 Defined benefit pension gain 2.9 2.4 2.4 ( 4.8 ) 2.9 Other comprehensive loss ( 25.9 ) ( 47.6 ) ( 50.8 ) 98.5 ( 25.8 ) Comprehensive income (loss) 47.5 55.3 ( 25.0 ) ( 29.7 ) 48.1 Comprehensive loss attributable to non-controlling interest — — ( 0.6 ) — ( 0.6 ) Comprehensive income (loss) attributable to controlling interest $ 47.5 $ 55.3 $ ( 24.4 ) $ ( 29.7 ) $ 48.7 Statement of Comprehensive Income Guarantor Nonguarantor Nine month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net income $ 267.3 $ 386.7 $ 128.2 $ ( 512.9 ) $ 269.3 Other comprehensive loss, net of tax: Net unrealized loss on foreign currency translation ( 37.0 ) ( 37.0 ) ( 39.5 ) 76.6 ( 36.9 ) Unrealized gain on hedging derivative instruments 20.6 13.4 13.4 ( 26.8 ) 20.6 Defined benefit pension gain 2.5 1.7 1.7 ( 3.4 ) 2.5 Other comprehensive loss ( 13.9 ) ( 21.9 ) ( 24.4 ) 46.4 ( 13.8 ) Comprehensive income 253.4 364.8 103.8 ( 466.5 ) 255.5 Comprehensive loss attributable to non-controlling interest — — ( 0.1 ) — ( 0.1 ) Comprehensive income attributable to controlling interest $ 253.4 $ 364.8 $ 103.9 $ ( 466.5 ) $ 255.6 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Cash Flows Guarantor Nonguarantor Nine month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities from continuing operations $ 382.3 $ 314.1 $ 1,926.0 $ ( 2,793.8 ) $ ( 171.4 ) Net cash provided (used) by operating activities from discontinued operations 2.2 2.5 2.9 ( 258.0 ) ( 250.4 ) Net cash provided (used) provided by operating activities 384.5 316.6 1,928.9 ( 3,051.8 ) ( 421.8 ) Cash flows from investing activities . Purchases of property, plant and equipment ( 20.2 ) ( 10.6 ) ( 9.5 ) — ( 40.3 ) Proceeds from sales of property, plant and equipment — — 0.1 — 0.1 Proceeds from sale of discontinued operations, net of cash 2,854.4 — — — 2,854.4 Other investing activities ( 0.2 ) — — — ( 0.2 ) Net cash provided (used) by investing activities from continuing operations 2,834.0 ( 10.6 ) ( 9.4 ) — 2,814.0 Net cash used by investing activities from discontinued operations ( 1.1 ) ( 2.5 ) ( 1.8 ) — ( 5.4 ) Net cash provided (used) by investing activities 2,832.9 ( 13.1 ) ( 11.2 ) — 2,808.6 Cash flows from financing activities Proceeds from issuance of debt 54.0 — — — 54.0 Payment of debt ( 2,084.0 ) — ( 3.9 ) — ( 2,087.9 ) Payment of debt issuance costs ( 0.1 ) — — — ( 0.1 ) Payment of cash dividends to parent ( 696.9 ) — — — ( 696.9 ) Advances related to intercompany transactions ( 762.7 ) ( 304.8 ) ( 1,984.3 ) 3,051.8 — Other financing activities ( 8.9 ) — — — ( 8.9 ) Net cash used by financing activities from continuing operations ( 3,498.6 ) ( 304.8 ) ( 1,988.2 ) 3,051.8 ( 2,739.8 ) Net cash used by financing activities from discontinued operations ( 1.1 ) — ( 1.1 ) — ( 2.2 ) Net cash used by financing activities ( 3,499.7 ) ( 304.8 ) ( 1,989.3 ) 3,051.8 ( 2,742.0 ) Effect of exchange rate changes on cash and cash equivalents — — ( 2.9 ) — ( 2.9 ) Net decrease in cash, cash equivalents and restricted cash ( 282.3 ) ( 1.3 ) ( 74.5 ) — ( 358.1 ) Cash, cash equivalents and restricted cash, beginning of period 285.5 1.8 227.0 — 514.3 Cash, cash equivalents and restricted cash, end of period $ 3.2 $ 0.5 $ 152.5 $ — $ 156.2 Statement of Cash Flows Guarantor Nonguarantor Nine month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net cash (used) provided by operating activities from continuing operations $ ( 155.7 ) $ ( 29.9 ) $ 94.5 $ ( 28.0 ) $ ( 119.1 ) Net cash provided by operating activities from discontinued operations 3.9 4.3 8.8 4.6 21.6 Net cash (used) provided by operating activities ( 151.8 ) ( 25.6 ) 103.3 ( 23.4 ) ( 97.5 ) Cash flows from investing activities Purchases of property, plant and equipment ( 27.6 ) ( 8.9 ) ( 20.1 ) — ( 56.6 ) Proceeds from sales of property, plant and equipment 0.8 0.1 1.9 — 2.8 Other investing activity — ( 0.2 ) ( 0.3 ) ( 0.5 ) Net cash used by investing activities from continuing operations ( 26.8 ) ( 9.0 ) ( 18.5 ) — ( 54.3 ) Net cash used by investing activities from discontinued operations ( 3.9 ) ( 4.2 ) ( 11.4 ) — ( 19.5 ) Net cash used by investing activities ( 30.7 ) ( 13.2 ) ( 29.9 ) — ( 73.8 ) Cash flows from financing activities Proceeds from issuance of debt 545.5 — 11.3 — 556.8 Payment of debt ( 35.3 ) — ( 18.8 ) — ( 54.1 ) Payment of debt issuance costs ( 0.4 ) — — — ( 0.4 ) Payment of cash dividends to parent ( 351.8 ) — — — ( 351.8 ) Advances related to intercompany transactions 20.9 34.9 ( 79.2 ) 23.4 — Net cash provided (used) by financing activities from continuing operations 178.9 34.9 ( 86.7 ) 23.4 150.5 Net cash (used) provided by financing activities from discontinued operations — ( 0.1 ) 2.7 — 2.6 Net cash provided (used) by financing activities 178.9 34.8 ( 84.0 ) 23.4 153.1 Effect of exchange rate changes on cash and cash equivalents — — ( 3.1 ) — ( 3.1 ) Net decrease in cash, cash equivalents and restricted cash ( 3.6 ) ( 4.0 ) ( 13.7 ) — ( 21.3 ) Cash, cash equivalents and restricted cash, beginning of period 21.3 4.8 157.4 — 183.5 Cash, cash equivalents and restricted cash, end of period $ 17.7 $ 0.8 $ 143.7 $ — $ 162.2

Basis Of Presentation And Sig_2

Basis Of Presentation And Significant Accounting Policies (Policy)	9 Months Ended
	Jun. 30, 2019
Basis Of Presentation And Significant Accounting Policies [Abstract]
Principles Of Consolidation And Fiscal Period-End	Principles of Consolidation and Fiscal Period-End The accompanying unaudited condensed consolidated financial statements have been prepared by the Company and its majority owned subsidiaries in accordance with accounting principles for interim financial information generally accepted in the United States and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments have been made which are necessary for a fair financial statement presentation. For further information, refer to the consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2018 which were retroactively adjusted due to recognition of discontinued operations for the GBL and GAC divestitures and change in plan to sell the HPC business in the Form 8-K issued on April 5, 2019. SBH’s fiscal year ends on September 30 and the quarters ended on the last calendar day of the months of December, March and June prior to the completion of the Spectrum Merger on July 13, 2018 (See Note 4 – Acquisitions for further detail on the Spectrum Merger). SBH’s fiscal year ends September 30 and the Company reports its results using fiscal quarters whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Sunday. The exceptions are the first quarter, which begins on October 1, and the fourth quarter, which ends on September 30. As a result, the fiscal period end date for the three month period, included within this Quarterly Report for SBH, is June 30, 2019 and June 30, 2018, consistent with the fiscal calendar and the fiscal period end date for the three and nine month periods included within this Quarter Report for SB/RH is June 30, 2019 and July 1, 2018, consistent to the Spectrum fiscal calendar. The Company did not adjust for the difference in the fiscal periods between Spectrum and HRG, as such difference would be less than 93 days, pursuant to Regulation S-X Rule 3A-02.
Prior Year Misstatement	Prior year misstatement During the fiscal fourth quarter of the year ended September 30, 2018, the Company identified a cumulative out of period error in Income from Discontinued Operations, net of tax, from depreciation on property plant and equipment and amortization of definite-lived intangible assets that was included as part of the GBA disposal group, including both GBL and HPC operations, and recognized as a component of discontinued operations subsequent to being recognized as held for sale effective December 29, 2018. The Company has updated the consolidated financial results for the three and nine month periods ended June 30, 2018, to remove depreciation and amortization of $ 13.7 million and $ 27.0 million, respectively, from Income from Discontinued Operations, net of tax. As a result, the GBL divestiture for the three month period ended June 30, 2018 does not include depreciation & amortization from property, plant and equipment, and definite-lived intangible assets. Additionally, in November 2018, the Company made a strategic decision to cease marketing and actively pursuing a sale of the HPC division and to continue to manage and operate the business for continued use. Subsequently, the HPC net assets were reclassified as held for use and the operating results and cash flows are included within the Company’s income from continuing operations for both the three and nine month periods ended June 30, 2019 and 2018. Upon recognition of the Company’s change in plan to sell HPC, the net assets were measured at the carrying amount before HPC was classified as held for sale and adjusted for depreciation and amortization expense that would have been recognized had the business been continuously classified as held and used. There was no impairment or loss recognized when the decision to not sell was made.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” , which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. This ASU requires revenue recognition to depict the transfer of goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new revenue recognition model requires identifying the contract and performance obligations, determining the transaction price, allocating the transaction price to performance obligations and recognizing the revenue upon satisfaction of performance obligations. The Company adopted ASU 2014-09 and all the related amendments on October 1, 2018, using the modified retrospective transition method. The Company recognized the cumulative effect of applying the new revenue standard as a reduction of $ 0.7 million, net of tax, to the opening balance of Accumulated Earnings at the beginning of the fiscal year 2019. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The following are changes to the Company’s revenue recognition accounting policies from those previously disclosed in Note 2 – Significant Accounting Policies and Practices to the Company’s Annual Report on Form 10-K for year ended September 30, 2018 and Form 8-K issued on April 5, 2019. Product Sales Our customers mostly consist of retailers, wholesalers and distributors, and construction companies with the intention to sell and distribute to an end consumer. Spectrum recognizes revenue from the sale of products upon transfer of control to the customer. For the majority of our product sales, the transfer of control is recognized when we ship the product from our facilities to the customer. Timing of revenue recognition for a majority of the Company’s sales continues to be consistent. Previously, the Company deferred recognition of revenue if title and risk of loss were retained upon shipment, but the customer arranged and paid for freight such that they had physical possession and control. Under Topic 606, the Company recognizes revenue at the time of shipment for these transactions. This change did not have a material impact on the Company’s adoption of the new standard on October 1, 2018 or comparability to revenue in prior periods. Licensing Revenue The Company also sells licenses of its brands to third-party sellers and manufacturers for the development, production, sales & distribution of products that are not directly managed or offered by the Company. The Company maintains all right of ownership of the intellectual property and contracts with its customer for the use of the intellectual property in their operations. Under ASC 606, revenue derived from the right-to-access licenses is recognized using the over time revenue recognition method. We elected to recognize revenue under the ‘as-invoiced’ practical expedient method at the amount we are able to bill using a time-elapsed measure of progress. The Company has assessed that recognizing revenue based on a time-elapsed measure of progress, taking into consideration any minimum guarantee provisions under the contract, appropriately depicts its performance of providing access to the Company’s brands, trade names, logos, etc. This change did not have a material impact on the Company’s adoption of the new standard on October 1, 2018 or comparability to revenue recognition in prior periods. Other Revenue Other revenue consists primarily of installation or maintenance services that are provided to certain customers in the PET segment. The services are often associated with the sale of product but are also provided separately and are considered a distinct performance obligation separate from product sales. NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) Variable Consideration and Cash Paid to Customers The Company measures revenue as the amount of consideration for which it expects to be entitled in exchange for transferring goods or providing services. Certain retailers and/or end customers may receive cash or non-cash incentives such as rebates, volume or trade discounts, cooperative advertising, price protection, service level penalties, and other customer-related programs, which are accounted for as variable consideration. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of revenue recognized will not occur when the uncertainty is resolved. Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of the anticipated performance and all information (historical, current and forecasted) that is reasonably available. The estimated liability for sales discounts and other programs and allowances is calculated using the expected value method or most likely amount and recorded at the time of sale as a reduction of net sales. The Company also enters into various arrangements, primarily with retail customers, which require the Company to make upfront cash payments to secure the right to distribute through such customers. The Company capitalizes these payments, provided they are supported by a volume-based arrangement with the retailer with a period of 12 months or longer, and amortizes the associated payment over the appropriate time or volume-based term of the arrangement. Capitalized payments are recognized as a contract asset and are reported in the Consolidated Statements of Financial Position as Deferred Charges and Other Assets and related amortization is treated as a reduction in Net Sales. Product returns In the normal course of business, Spectrum may allow customers to return product per the provisions in a sale agreement. Estimated product returns are recorded as a reduction in reported revenues at the time of sale based upon historical product return experience, adjusted for known trends, to arrive at the amount of consideration expected to receive. For the anticipated value of the returns, the adoption of Topic 606 resulted in the recognition of a return asset included in the Prepaid Expenses and Other Current Assets and the returns liability recognized in Other Current Liabilities. The Company recognized an expected returns liability of $ 40.5 million as of June 30, 2019, most of which the Company does not expect or anticipate a returned asset. Prior to the adoption of Topic 606, the reserve for product returns was recognized net of anticipated value of returned product as a reduction to Trade Receivable, Net on the Company’s Condensed Consolidated Statement of Financial Position and was $ 34.6 million as of September 30, 2018. Practical Expedients and Exemptions  The Company accounts for shipping and handling activities which occur after control of the related goods transfers as fulfillment activities instead of assessing such activities as performance obligations. The use of the practical expedient did not impact the accounting for the adoption of Topic 606.  The Company does not adjust the promised amount of consideration for the effects of a significant financing component, as the period between the transfer of a promised good or service to a customer and the customer’s payment for the good or service is one year or less.  The Company does not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer.  The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. The estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period is immaterial.  The Company generally expenses sales commissions and other contract and fulfillment costs when the amortization period is less than one year. The Company records these costs within selling, general and administrative expenses. For costs amortized over a period longer than one year, such as fixtures which are much more permanent in nature, the Company defers and amortizes over the supportable period based upon historical assumptions and analysis. The costs for permanent displays are incorporated into the pricing of product sold to customer.  The Company excludes all sales taxes that are assessed by a governmental authority from the transaction price. In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments , which addresses diversity in practice with the classification and presentation of certain cash receipts and cash payments in the statement of cash flows. The amendments in this update address the classification within the statement of cash flow for debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent payments made after a business combination, proceeds from the settlement of insurance claims and corporate-owned life insurance policies, distributions received from equity method investees, and beneficial interests in securitization transactions, among other separately identifiable cash flows when applying the predominance principle. The Company retrospectively adopted ASU 2016 -15 on October 1, 2018. The adoption of this standard did not have a material impact on the consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash , which addresses diversity in practice with the classification and presentation of restricted cash in the statement of cash flow, classifying transfers between cash and restricted cash as operating, investing, or financing activities, or as a combination of those activities, in the statement of cash flows. The amendment requires the statement of cash flows to explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents; and include with cash and cash equivalents when reconciling the beginning-of-period and end-of-period amounts shown on the statement of cash flows. The Company retrospectively adopted ASU 2016-18 on October 1, 2018. The Company does no t have any restricted cash on the Condensed Consolidated Statement of Financial Position as of June 30, 2019; however, the Company had $ 8.9 million of restricted cash included in Prepaid Expenses and Other Current Assets on the Condensed Consolidated Statement of Financial Position as of September 30, 2018 that primarily consisted of funds held in escrow for a contingent payment related to our PetMatrix acquisition that was subsequently paid during the current quarter. Restricted cash and changes in restricted cash have been reflected in the Company’s Condensed Consolidated Statements of Cash Flows for the nine month periods ended June 30, 2019 and 2018. In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which requires an employer to disaggregate the service cost component from the other components of net periodic pension costs within the statement of income. The amendment provides guidance requiring the service cost component to be recognized consistent with other compensation costs arising from service rendered by employees during the period, and all other components to be recognized separately outside of the subtotal of income from operations. Due to the adoption of ASU No. 2017-07, the components of net periodic benefit cost other than the service cost component are recognized as Other Non-Operating (Income) Expense, Net on the Statement of Income. The adoption of ASU No. 2017-07 requires a retrospective restatement of prior periods, which was inconsequential to the Company’s Condensed Consolidated Statement of Income. See Note 14 Employee Benefits Plan for further detail on the components of net periodic costs. NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) In January 2016, the FASB issued ASU No. 2016-01 Financial Instruments-Overall. This new standard enhances the reporting model for financial instruments regarding certain aspects of recognition, measurement, presentation, and disclosure. The provisions of this ASU are effective for annual reporting periods beginning after December 15, 2017, and interim reporting periods within those annual periods. This ASU is to be applied using a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company adopted this ASU in the first quarter of fiscal 2019. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-16 “Intra-Entity Transfers of Assets Other Than Inventory” , which eliminates the exception of recognizing, at the time of transfer, current and deferred income taxes for intra-entity asset transfers other than inventory. Upon adoption of ASU 2016-16, the Company recognized the tax expense from the sale of that asset in the seller’s tax jurisdiction when the transfer occurred, even though the pre-tax effects of that transaction are eliminated in consolidation. Any deferred tax asset that arose in the buyer’s jurisdiction was also recognized at the time of the transfer. Modified retrospective adoption was required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of the period of adoption. The cumulative-effect adjustment consisted of the net impact from (1) the write-off of any unamortized tax expense previously deferred and (2) recognition of any previously unrecognized deferred tax assets, net of any necessary valuation allowances. The Company implemented this ASU on October 1, 2018. During the fiscal second quarter ended March 31, 2019, the Company identified an error in the impact from adoption on the Company’s deferred tax assets of $ 30.7 million, impacting the cumulative impact from adoption recognized. The Company concluded that the misstatement was not material to the consolidated financial statements and corrected the cumulative adoption at the beginning of the fiscal year ending September 30, 2019 in the Company’s Condensed Consolidated Statement of Shareholders’ Equity. Effectively, the cumulative impact arising from the adoption was a decrease to Accumulated Earnings as of October 1, 2018 of $ 2.4 million. The impact of the adoption of this standard on future periods is dependent on future asset transfers, which generally occur in connection with acquisitions and other business restructuring activities.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes the lease requirements in ASC 840, Leases . This ASU requires lessees to recognize lease assets and liabilities on the balance sheet, as well as to disclose key information about leasing arrangements. Although the new ASU requires both operating and finance leases to be disclosed on the balance sheet, a distinction between the two types still exists as the economics of leases can vary. The ASU can be applied using a modified retrospective approach, with a number of optional practical expedients relating to the identification and classification of leases that commenced before the effective date, along with the ability to use hindsight in the evaluation of lease decisions, that entities may elect to apply. The Company will adopt ASU 2016-02 utilizing the modified retrospective transition method through a cumulative-effect adjustment at the beginning of its first quarter of 2020. We have performed a preliminary assessment of the impact of the pronouncement to the Company’s financial statements and are currently performing detailed assessments over identified lease arrangements and the impact to our processes and control environment. We have not measured the impact of adoption at this point in our assessment and have not concluded on the overall materiality of the impact of adoption to the Company’s consolidated financial statements. In August 2017, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities (Topic 815) , which changes the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. The amendments in this update make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP, better aligning the entity’s risk management activities and financial reporting for hedging relationships. The ASU can only be applied prospectively, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2020; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of the adoption.
Transaction Related Charges	Transaction related charges Transaction related charges consist of transaction costs from (1) qualifying acquisition transactions associated with the completion of the purchase of net assets or equity interest of a business such as a business combination, equity investment, joint venture or purchase of non-controlling interest; (2) subsequent integration related project costs directly associated with an acquired business including costs for integration of acquired operations into the Company’s shared service platforms, termination of redundant positions and locations, employee transition costs, integration related professional fees and other post business combination expenses; and (3) divestiture support and separation costs consisting of incremental costs incurred by the continuing operations after completion of the transaction to facilitate separation of shared operations, development of transferred shared service operations, platforms and personnel transferred under the transaction. Divestiture-related charges prior to completion of the transaction are recognized as a component of Income from Discontinued Operations, net of tax. Transaction costs include, but are not limited to, banking, advisory, legal, accounting, valuation, and other professional fees directly related to the respective transactions. Additionally, transaction related charges include costs attributable to the plan to market and sell the HPC operations that was subsequently classified as continuing operations for all periods presented. See Note 3 – Divestitures and Note 17 – Related Party Transactions for more information. The following table summarizes transaction related charges incurred by the Company during the three and nine month periods ended June 30, 2019 and 2018: Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI integration $ — $ 0.9 $ 0.9 $ 5.5 PetMatrix integration — 0.8 — 4.5 HPC divestiture 0.6 2.4 6.1 7.8 GBL post divestiture separation 3.3 — 5.8 — GAC post divestiture separation — — 0.4 — Other integration 0.9 1.4 3.2 2.6 Total transaction-related charges $ 4.8 $ 5.5 $ 16.4 $ 20.4

Basis Of Presentation And Sig_3

Basis Of Presentation And Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2019
Basis Of Presentation And Significant Accounting Policies [Abstract]
Summary Of Transactions Related Charges	Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI integration $ — $ 0.9 $ 0.9 $ 5.5 PetMatrix integration — 0.8 — 4.5 HPC divestiture 0.6 2.4 6.1 7.8 GBL post divestiture separation 3.3 — 5.8 — GAC post divestiture separation — — 0.4 — Other integration 0.9 1.4 3.2 2.6 Total transaction-related charges $ 4.8 $ 5.5 $ 16.4 $ 20.4

Divestitures (Tables)

Divestitures (Tables)	9 Months Ended
	Jun. 30, 2019
Summary Of Components Of Income From Discontinued Operations, Net Of Tax	Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 (Loss) income from discontinued operations before income taxes - GBL $ ( 5.7 ) $ ( 9.7 ) $ 975.7 $ 17.9 Income (loss) from discontinued operations before income taxes - GAC 0.8 37.5 ( 114.7 ) 55.2 Income from discontinued operations before income taxes - HRG Insurance Operations — — — 476.4 (Loss) income from discontinued operations before income taxes ( 4.9 ) 27.8 861.0 549.5 Income tax (benefit) expense from discontinued operations ( 3.7 ) ( 6.0 ) 161.9 23.0 (Loss) income from discontinued operations, net of tax ( 1.2 ) 33.8 699.1 526.5 Income from discontinued operations, net of tax attributable to noncontrolling interest — 11.1 — 32.8 (Loss) income from discontinued operations, net of tax attributable to controlling interest $ ( 1.2 ) $ 22.7 $ 699.1 $ 493.7
Summary Of Effect Change In HPC And Reclassification Of GAC	Three Months Period Ended June 30, 2018 (in millions) As Previously Reported Effect of HPC Reclassification From Held For Sale to Held and Used After HPC Reclassification Effect of GAC Reclassification From Held and Used to Held For Sale After GAC Reclassification Net sales $ 945.5 $ 254.4 $ 1,199.9 $ 170.5 $ 1,029.4 Cost of goods sold 590.9 172.4 763.3 96.6 666.7 Gross profit 354.6 82.0 436.6 73.9 362.7 Operating expenses 228.3 63.1 291.4 35.5 255.9 Operating income 126.3 18.9 145.2 38.4 106.8 Interest expense 63.5 0.3 63.8 0.5 63.3 Other non-operating (income) expense, net ( 2.3 ) 1.5 ( 0.8 ) 0.4 ( 1.2 ) Income from operations before income taxes $ 65.1 $ 17.1 $ 82.2 $ 37.5 $ 44.7 Nine Months Period Ended June 30, 2018 (in millions) As Previously Reported Effect of HPC Reclassification From Held For Sale to Held and Used After HPC Reclassification Effect of GAC Reclassification From Held and Used to Held For Sale After GAC Reclassification Net sales $ 2,358.1 $ 827.5 $ 3,185.6 $ 351.3 $ 2,834.3 Cost of goods sold 1,494.4 559.2 2,053.6 206.7 1,846.9 Gross profit 863.7 268.3 1,132.0 144.6 987.4 Operating expenses 682.9 202.7 885.6 87.8 797.8 Operating income 180.8 65.6 246.4 56.8 189.6 Interest expense 206.6 1.3 207.9 1.5 206.4 Other non-operating (income) expense, net ( 4.6 ) 2.7 ( 1.9 ) 0.1 ( 2.0 ) (Loss) income from operations before income taxes $ ( 21.2 ) $ 61.6 $ 40.4 $ 55.2 $ ( 14.8 )
Global Battery And Lighting [Member]
Summary Of Assets And Liabilities As Held For Sale	(in millions) September 30, 2018 Assets Trade receivables, net $ 99.3 Other receivables 17.9 Inventories 127.8 Prepaid expenses and other current assets 23.0 Property, plant and equipment, net 160.5 Deferred charges and other 13.4 Goodwill 226.6 Intangible assets, net 304.0 Total assets of business held for sale $ 972.5 Liabilities Current portion of long-term debt 6.3 Accounts payable 124.1 Accrued wages and salaries 25.0 Other current liabilities 82.6 Long-term debt, net of current portion 45.0 Deferred income taxes 20.9 Other long-term liabilities 60.6 Total liabilities of business held for sale $ 364.5
Summary Of Components Of Income From Discontinued Operations Before Income Taxes	Three Month Period Ended Nine Month Period Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Net sales $ — $ 187.6 $ 249.0 $ 645.7 Cost of goods sold — 118.7 164.6 410.0 Gross profit — 68.9 84.4 235.7 Operating expenses — 63.6 57.0 177.4 Operating income — 5.3 27.4 58.3 Interest expense — 13.8 23.3 39.0 Other non-operating expense, net — 1.2 0.5 1.4 Loss (Gain) on sale 5.7 — ( 990.6 ) — Reclassification of accumulated other comprehensive income — — 18.5 — (Loss) income from discontinued operations before income taxes $ ( 5.7 ) $ ( 9.7 ) $ 975.7 $ 17.9
Global Auto Care [Member]
Summary Of Assets And Liabilities As Held For Sale	(in millions) September 30, 2018 Assets Trade receivables, net $ 55.2 Other receivables 4.1 Inventories 72.8 Prepaid expenses and other current assets 2.9 Property, plant and equipment, net 58.2 Deferred charges and other 10.7 Goodwill 841.8 Intangible assets, net 384.4 Total assets of business held for sale $ 1,430.1 Liabilities Current portion of long-term debt 0.4 Accounts payable 50.6 Accrued wages and salaries 3.2 Other current liabilities 13.3 Long-term debt, net of current portion 31.5 Deferred income taxes 71.6 Other long-term liabilities 2.5 Total liabilities of business held for sale $ 173.1
Summary Of Components Of Income From Discontinued Operations Before Income Taxes	Three Month Period Ended Nine Month Period Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Net sales $ — $ 175.2 $ 87.7 $ 362.4 Cost of goods sold — 101.3 52.5 217.8 Gross profit — 73.9 35.2 144.6 Operating expenses — 35.5 35.7 87.8 Operating income (loss) — 38.4 ( 0.5 ) 56.8 Interest expense — 0.5 0.7 1.5 Other non-operating expense, net — 0.4 0.2 0.1 Write-down of assets of business held for sale to fair value less cost to sell ( 0.8 ) — 110.0 — Reclassification of accumulated other comprehensive income — — 3.3 — Income (loss) from discontinued operations before income taxes $ 0.8 $ 37.5 $ ( 114.7 ) $ 55.2
HRG Insurance Operations [Member]
Summary Of Components Of Income From Discontinued Operations Before Income Taxes	(in millions) Two Months Ended November 30, 2017 Revenues Insurance premiums $ 6.8 Net investment income 181.9 Net investment gains 154.8 Other 35.1 Total revenues 378.6 Operating costs and expenses Benefits and other changes in policy reserves 241.3 Selling, acquisition, operating and general expenses 52.8 Amortization of intangibles 35.8 Total operating costs and expenses 329.9 Operating income 48.7 Interest expense and other 4.0 Write-down of assets of business held for sale to fair value less cost to sell ( 14.2 ) Reclassification of accumulated other comprehensive income 445.9 Income from discontinued operations before income taxes $ 476.4

Restructuring And Related Cha_2

Restructuring And Related Charges (Tables)	9 Months Ended
	Jun. 30, 2019
Restructuring And Related Charges [Abstract]
Summary Of Restructuring And Related Charges	Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Global productivity improvement plan $ 19.6 $ — $ 38.1 $ — HHI distribution center consolidation — 11.6 2.3 40.4 PET rightsizing initiative — 3.1 — 7.1 Other restructuring activities 1.1 3.2 1.8 7.9 Total restructuring and related charges $ 20.7 $ 17.9 $ 42.2 $ 55.4 Reported as: Cost of goods sold $ 0.5 $ 1.5 $ 1.5 $ 3.5 Operating expense 20.2 16.4 40.7 51.9
Summary Of Costs Incurred And Cumulative Costs By Cost Type	Termination Other (in millions) Benefits Costs Total For the three month periods ended June 30, 2019 $ 4.0 $ 16.7 $ 20.7 For the three month periods ended June 30, 2018 1.0 16.9 17.9 For the nine month periods ended June 30, 2019 7.6 34.6 42.2 For the nine month periods ended June 30, 2018 6.3 49.1 55.4 Cumulative costs through June 30, 2019 11.4 122.1 133.5 Future costs to be incurred 1.1 43.8 44.9
Rollforward Of Restructuring Accrual	Termination Other (in millions) Benefits Costs Total Accrual balance at September 30, 2018 $ 3.1 $ 4.7 $ 7.8 Provisions 5.9 13.1 19.0 Cash expenditures ( 2.5 ) ( 2.9 ) ( 5.4 ) Non-cash items ( 0.5 ) ( 0.1 ) ( 0.6 ) Accrual balance at June 30, 2019 $ 6.0 $ 14.8 $ 20.8
Summary Of Costs Incurred By Reporting Segment	(in millions) HHI HPC PET H&G Corporate Total For the three month periods ended June 30, 2019 $ 1.1 3.2 1.5 0.4 14.5 20.7 For the three month periods ended June 30, 2018 12.0 0.2 3.7 0.1 1.9 17.9 For the nine month periods ended June 30, 2019 4.3 4.7 6.4 1.4 25.4 42.2 For the nine month periods ended June 30, 2018 40.8 0.5 8.1 0.3 5.7 55.4 Cumulative costs through June 30, 2019 84.5 5.4 7.5 2.2 33.9 133.5 Future costs to be incurred 1.1 — 31.8 — 12.0 44.9

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Jun. 30, 2019
Revenue Recognition [Abstract]
Disaggregation Of Revenue	Three Month Period Ended June 30, 2019 (in millions) HHI HPC PET H&G Total Product Sales NA $ 335.9 $ 98.1 $ 153.4 $ 200.9 $ 788.3 EMEA 0.4 95.1 53.4 — 148.9 LATAM 11.8 34.4 3.1 0.8 50.1 APAC 6.2 13.7 8.9 — 28.8 Licensing 0.3 2.1 1.8 0.8 5.0 Other — — 1.1 — 1.1 Total Revenue $ 354.6 $ 243.4 $ 221.7 $ 202.5 $ 1,022.2 Nine Month Period Ended June 30, 2019 (in millions) HHI HPC PET H&G Total Product Sales NA $ 938.2 $ 306.4 $ 432.6 $ 390.5 $ 2,067.7 EMEA 0.6 322.7 165.9 — 489.2 LATAM 33.8 101.1 9.4 3.0 147.3 APAC 17.2 43.9 24.6 — 85.7 Licensing 0.9 8.2 5.2 1.4 15.7 Other — — 3.6 — 3.6 Total Revenue $ 990.7 $ 782.3 $ 641.3 $ 394.9 $ 2,809.2

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2019
Inventories [Abstract]
Schedule Of Inventories	(in millions) June 30, 2019 September 30, 2018 Raw materials $ 82.8 $ 70.3 Work-in-process 59.0 35.3 Finished goods 576.8 478.0 $ 718.6 $ 583.6

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	9 Months Ended
	Jun. 30, 2019
Property, Plant And Equipment [Abstract]
Schedule Of Property, Plant And Equipment	(in millions) June 30, 2019 September 30, 2018 Land, buildings and improvements $ 162.7 $ 161.2 Machinery, equipment and other 519.1 489.3 Capital leases 197.8 199.6 Construction in progress 32.1 32.3 Property, plant and equipment $ 911.7 $ 882.4 Accumulated depreciation ( 446.8 ) ( 382.4 ) Property, plant and equipment, net $ 464.9 $ 500.0

Goodwill And Intangible Assets

Goodwill And Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2019
Goodwill And Intangible Assets [Abstract]
Changes In The Carrying Amount Of Goodwill By Reporting Segment	(in millions) HHI PET H&G HPC Total As of September 30, 2018 $ 704.3 $ 435.9 $ 196.5 $ 118.0 $ 1,454.7 Foreign currency impact ( 1.0 ) ( 2.2 ) — ( 0.5 ) ( 3.7 ) As of June 30, 2019 $ 703.3 $ 433.7 $ 196.5 $ 117.5 $ 1,451.0
Schedule Of Carrying Value And Accumulated Amortization For Intangible Assets	June 30, 2019 September 30, 2018 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Customer relationships $ 698.9 $ ( 322.1 ) $ 376.8 $ 701.3 $ ( 275.3 ) $ 426.0 Technology assets 181.5 ( 88.9 ) 92.6 181.5 ( 78.2 ) 103.3 Tradenames 153.3 ( 114.8 ) 38.5 153.2 ( 105.1 ) 48.1 Total $ 1,033.7 $ ( 525.8 ) $ 507.9 $ 1,036.0 $ ( 458.6 ) $ 577.4
Schedule Of Future Amortization Expense	(in millions) Amortization 2019 $ 67.6 2020 67.4 2021 65.0 2022 56.2 2023 45.7

Debt (Tables)

Debt (Tables)	9 Months Ended
	Jun. 30, 2019
Debt [Abstract]
Schedule Of Debt	SBH SB/RH June 30, 2019 September 30, 2018 June 30, 2019 September 30, 2018 (in millions) Amount Rate Amount Rate Amount Rate Amount Rate Spectrum Brands Inc. Term Loan, variable rate, due June 23, 2022 $ — — % $ 1,231.7 4.4 % $ — — % $ 1,231.7 4.4 % CAD Term Loan, variable rate, due June 23, 2022 — — % 32.8 5.5 % — — % 32.8 5.5 % Revolver Facility, variable rate, expiring March 6, 2022 54.0 4.8 % — — % 54.0 4.8 % — — % 6.625 % Notes, due November 15, 2022 285.0 6.6 % 570.0 6.6 % 285.0 6.6 % 570.0 6.6 % 6.125 % Notes, due December 15, 2024 250.0 6.1 % 250.0 6.1 % 250.0 6.1 % 250.0 6.1 % 5.75 % Notes, due July 15, 2025 1,000.0 5.8 % 1,000.0 5.8 % 1,000.0 5.8 % 1,000.0 5.8 % 4.00 % Notes, due October 1, 2026 483.2 4.0 % 494.7 4.0 % 483.2 4.0 % 494.7 4.0 % Other notes and obligations 4.7 9.8 % 7.3 9.5 % 4.7 9.8 % 7.3 9.5 % Intercompany note with parent — % — — % — — % 520.0 4.3 % Obligations under capital leases 167.5 5.6 % 175.1 5.5 % 167.5 5.6 % 175.1 5.5 % Total Spectrum Brands, Inc. debt 2,244.4 3,761.6 2,244.4 4,281.6 Spectrum Brands Holdings, Inc. HRG - 7.75 % Senior Notes, due January 15, 2022 — — % 890.0 7.8 % — — % — — % Salus - unaffiliated long-term debt of consolidated VIE 77.0 — % 77.0 — % — — % — — % Total SBH debt 2,321.4 4,728.6 2,244.4 4,281.6 Unamortized discount on debt ( 0.3 ) ( 19.8 ) — ( 2.8 ) Debt issuance costs ( 32.1 ) ( 57.6 ) ( 30.5 ) ( 45.5 ) Less current portion ( 13.8 ) ( 26.9 ) ( 13.8 ) ( 546.9 ) Long-term debt, net of current portion $ 2,275.2 $ 4,624.3 $ 2,200.1 $ 3,686.4

Derivatives (Tables)

Derivatives (Tables)	9 Months Ended
	Jun. 30, 2019
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Schedule Of Fair Value Of Outstanding Derivative Instruments	(in millions) Line Item June 30, 2019 September 30, 2018 Derivative Assets Interest rate swaps - designated as hedge Other receivables $ — $ 1.8 Interest rate swaps - designated as hedge Deferred charges and other — 1.0 Foreign exchange contracts - designated as hedge Other receivables 4.5 5.5 Foreign exchange contracts - designated as hedge Deferred charges and other — 0.2 Foreign exchange contracts - not designated as hedge Other receivables 0.2 0.4 Total Derivative Assets $ 4.7 $ 8.9 Derivative Liabilities Commodity swaps - designated as hedge Accounts payable $ 0.2 $ 0.4 Interest rate swaps - designated as hedge Accrued interest — ( 0.3 ) Foreign exchange contracts - designated as hedge Accounts payable 0.5 0.3 Foreign exchange contracts - designated as hedge Other long term liabilities 0.1 0.2 Foreign exchange contracts - not designated as hedge Accounts payable 0.6 0.2 Total Derivative Liabilities $ 1.4 $ 0.8
Summary Of Impact Of Effective And Ineffective Portions Of Designated Hedges And Gain (Loss)	The following table summarizes the impact of the effective and ineffective portions of designated hedges and the gain (loss) recognized in the Consolidated Statement of Income for the three month periods ended June 30, 2019 and 2018: Effective Portion Three Month Periods Ended Reclassified to Ineffective portion June 30, 2019 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Commodity swaps ( 0.3 ) Cost of goods sold ( 0.1 ) — Cost of goods sold — — Net investment hedge ( 6.2 ) Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.1 ) Net sales — — Net sales — — Foreign exchange contracts — Cost of goods sold 2.6 — Cost of goods sold — — Total $ ( 6.6 ) $ 2.5 $ — $ — $ — Effective Portion Three Month Periods Ended Reclassified to Ineffective portion June 30, 2018 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Interest rate swaps $ 0.6 Interest expense $ — $ 0.3 Interest expense $ — $ 0.3 Commodity swaps ( 3.1 ) Cost of goods sold 0.1 0.5 Cost of goods sold — — Net investment hedge 31.1 Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.1 ) Net sales — — Net sales — — Foreign exchange contracts 12.1 Cost of goods sold ( 1.9 ) ( 0.3 ) Cost of goods sold — — Total $ 40.6 $ ( 1.8 ) $ 0.5 $ — $ 0.3 The following table summarizes the impact of the effective and ineffective portions of designated hedges and the gain (loss) recognized in the Consolidated Statement of Income for the nine month periods ended June 30, 2019 and 2018: Effective Portion Nine Month Periods Ended Reclassified to Ineffective portion June 30, 2019 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Interest rate swaps $ ( 0.6 ) Interest expense $ — $ 2.2 Interest expense $ — $ 1.7 Commodity swaps ( 1.0 ) Cost of goods sold ( 0.3 ) ( 4.4 ) Cost of goods sold — — Net investment hedge 11.5 Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.2 ) Net sales ( 0.1 ) — Net sales — — Foreign exchange contracts 7.2 Cost of goods sold 8.6 0.5 Cost of goods sold — — Total $ 16.9 $ 8.2 $ ( 1.7 ) $ — $ 1.7 Effective Portion Nine Month Periods Ended Reclassified to Ineffective portion June 30, 2018 Gain (Loss) Reclassified to Continuing Operations Discontinued Continuing Operations Discontinued (in millions) in OCI Line Item Gain (Loss) Operations Line Item Gain (Loss) Operations Interest rate swaps $ 4.3 Interest expense $ — $ 0.6 Interest expense $ — $ 1.0 Commodity swaps ( 1.9 ) Cost of goods sold 0.8 3.0 Cost of goods sold — — Net investment hedge 9.3 Other non-operating expense — — Other non-operating expense — — Foreign exchange contracts ( 0.1 ) Net sales 0.1 — Net sales — — Foreign exchange contracts 9.8 Cost of goods sold ( 4.9 ) ( 6.6 ) Cost of goods sold — — Total $ 21.4 $ ( 4.0 ) $ ( 3.0 ) $ — $ 1.0
Summary Of Impact Of Derivative Instruments	Three Month Periods Ended Nine Month Periods Ended (in millions) Line Item June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Foreign exchange contracts Other non-operating (income) expense $ 15.3 $ 3.6 $ 28.5 $ 2.3
Cash Flow Hedging [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Schedule Of Commodity Swap Contracts Outstanding	June 30, 2019 September 30, 2018 (in millions, except notional) Notional Contract Value Notional Contract Value Brass swap contracts 1.0 Tons $ 5.1 1.0 Tons $ 5.6

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	9 Months Ended
	Jun. 30, 2019
Fair Value Of Financial Instruments [Abstract]
Schedule Of Carrying Values And Fair Values For Financial Instruments	June 30, 2019 September 30, 2018 Carrying Carrying (in millions) Level 1 Level 2 Level 3 Fair Value Amount Level 1 Level 2 Level 3 Fair Value Amount Investments $ 204.0 $ — $ — $ 204.0 $ 204.0 $ — $ — $ — $ — $ — Derivative Assets — 4.7 — 4.7 4.7 — 8.9 — 8.9 8.9 Derivative Liabilities — 1.4 — 1.4 1.4 — 0.8 — 0.8 0.8 Debt - SBH — 2,406.7 — 2,406.7 2,289.0 — 4,806.9 — 4,806.9 4,651.2 Debt - SB/RH — 2,329.7 — 2,329.7 2,213.9 — 4,330.9 — 4,330.9 4,233.3

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Jun. 30, 2019
Employee Benefit Plans [Abstract]
Components Of Net Periodic Benefit Cost	U.S. Plans Non U.S. Plans (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Three Month Period Ended Service cost $ 0.1 $ 0.1 $ 0.5 $ 0.5 Interest cost 0.7 0.7 0.9 0.9 Expected return on assets ( 1.1 ) ( 1.1 ) ( 1.1 ) ( 1.1 ) Recognized net actuarial loss 0.1 0.3 0.4 0.3 Net periodic benefit cost $ ( 0.2 ) $ — $ 0.7 $ 0.6 Nine Month Period Ended Service cost $ 0.3 $ 0.3 $ 1.5 $ 1.5 Interest cost 2.1 2.0 2.7 2.8 Expected return on assets ( 3.3 ) ( 3.4 ) ( 3.2 ) ( 3.3 ) Recognized net actuarial loss 0.1 0.8 1.4 1.1 Net periodic benefit cost $ ( 0.8 ) $ ( 0.3 ) $ 2.4 $ 2.1 Weighted average assumptions Discount rate 4.10 % 4.25 % 1.00 - 8.15 % 1.75 - 7.00 % Expected return on plan assets 6.50 % 7.25 % 1.00 - 4.01 % 1.75 - 4.53 % Rate of compensation increase N/A N/A 2.05 - 4.85 % 2.25 - 5.50 %

Share Based Compensation (Table

Share Based Compensation (Tables)	9 Months Ended
	Jun. 30, 2019
Share Based Compensation [Abstract]
Summary Of Share Based Compensation Expense	Three Month Periods Ended Nine Month Periods Ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 SBH $ 14.0 $ 5.7 $ 35.8 $ 7.0 SB/RH 13.6 4.9 34.7 4.6
Summary Of Activity Of The RSUs Granted	SBH SB/RH Weighted Fair Weighted Fair Average Value Average Value Grant Date at Grant Grant Date at Grant (in millions, except per share data) Units Fair Value Date Units Fair Value Date Time-based grants 0.6 $ 53.25 $ 32.0 0.6 $ 52.50 $ 30.5 Performance-based grants Vesting in less than 24 months 0.4 53.09 24.4 0.4 53.09 24.4 Vesting in more than 24 months 0.5 52.98 24.5 0.5 52.98 24.5 Total performance-based grants 0.9 $ 53.04 $ 48.9 0.9 $ 53.04 $ 48.9 Total grants 1.5 $ 53.12 $ 80.9 1.5 $ 52.83 $ 79.4
Summary Of RSU Activity	SBH SB/RH Weighted Fair Weighted Fair Average Value Average Value Grant Date at Grant Grant Date at Grant (in millions, except per share data) Shares Fair Value Date Shares Fair Value Date At September 30, 2018 0.6 $ 107.71 $ 69.0 0.6 $ 108.75 $ 67.2 Granted 1.5 53.12 80.9 1.5 52.83 79.4 Forfeited ( 0.5 ) 100.58 ( 57.7 ) ( 0.5 ) 101.00 ( 57.4 ) Vested ( 0.2 ) 85.16 ( 15.0 ) ( 0.2 ) 83.78 ( 13.7 ) At June 30, 2019 1.4 $ 54.63 $ 77.3 1.4 $ 54.33 $ 75.4

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Jun. 30, 2019
Income Taxes [Abstract]
Schedule Of Effective Tax Rate	Three Month Periods Ended Nine Month Periods Ended Effective tax rate June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 SBH 225.8 % ( 792.4 %) ( 20.3 %) 3,218.9 % SB/RH 236.5 % 33.9 % ( 131.4 %) ( 97.2 %)

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2019
Net Sales Relating To Segments	Three Month Periods ended Nine Month Periods ended (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI $ 354.6 $ 372.4 $ 990.7 $ 1,016.8 HPC 243.4 254.4 782.3 827.5 PET 221.7 194.7 641.3 608.3 H&G 202.5 207.9 394.9 381.7 Net sales $ 1,022.2 $ 1,029.4 $ 2,809.2 $ 2,834.3
Schedule Of Segment Information	Three Month Periods ended Nine Month Periods ended SBH (in millions) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 HHI $ 67.7 $ 73.9 $ 175.9 $ 179.5 HPC 18.2 21.4 57.7 83.3 PET 39.0 34.9 100.9 104.6 H&G 53.3 57.0 85.9 87.7 Total Segment Adjusted EBITDA 178.2 187.2 420.4 455.1 Corporate expenses 5.3 9.5 16.7 28.8 Interest expense 33.9 63.3 185.1 206.4 Depreciation and amortization 35.9 27.9 138.4 96.6 Share and incentive based compensation 15.6 5.7 38.7 7.0 Transaction related charges 4.8 5.5 16.4 20.4 Restructuring and related charges 20.7 17.9 42.2 55.4 Unrealized loss on Energizer investment 33.2 — 38.2 — Foreign currency loss on multicurrency divestiture loans 7.7 — 29.5 — Inventory acquisition step-up — — — 0.8 Pet safety recall — 5.1 0.7 16.3 Spectrum merger related transaction charges — 3.1 — 22.0 Non-recurring HRG operating costs — 1.1 — 13.0 Other 1.6 3.4 3.9 3.2 Income (loss) from operations before income taxes $ 19.5 $ 44.7 $ ( 89.4 ) $ ( 14.8 )
SB/RH [Member]
Schedule Of Segment Information	Three Month Periods ended Nine Month Periods ended SB/RH (in millions) June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 HHI $ 67.7 $ 73.9 $ 175.9 $ 179.5 HPC 18.2 21.4 57.7 83.3 PET 39.0 34.9 100.9 104.6 H&G 53.3 57.0 85.9 87.7 Total Segment Adjusted EBITDA 178.2 187.2 420.4 455.1 Corporate expenses 5.6 9.4 15.4 28.1 Interest expense 33.7 43.4 125.2 124.0 Depreciation and amortization 35.9 27.9 138.4 96.5 Share and incentive based compensation 15.2 4.9 37.6 4.6 Transaction related charges 4.8 5.5 16.4 20.4 Restructuring and related charges 20.7 17.9 42.2 55.4 Unrealized loss on Energizer investment 33.2 — 38.2 — Foreign currency loss on multicurrency divestiture loans 7.7 — 29.5 — Inventory acquisition step-up — — — 0.8 Pet safety recall — 5.1 0.7 16.3 Other 0.4 3.4 2.8 3.2 Income (loss) from continuing operations before income taxes $ 21.0 $ 69.7 $ ( 26.0 ) $ 105.8

Earnings Per Share - SBH (Table

Earnings Per Share - SBH (Tables)	9 Months Ended
	Jun. 30, 2019
Earnings Per Share - SBH [Abstract]
Schedule Of Earnings Per Share	Three Month Periods Ended Nine Month Periods Ended (in millions, except per share amounts) June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Numerator Net (loss) income from continuing operations attributable to controlling interest $ ( 24.7 ) $ 382.9 $ ( 108.8 ) $ 390.3 (Loss) income from discontinued operations attributable to controlling interest ( 1.2 ) 22.7 699.1 493.7 Net (loss) income attributable to controlling interest ( 25.9 ) 405.6 $ 590.3 $ 884.0 Denominator Weighted average shares outstanding - basic 48.8 32.7 51.3 32.5 Dilutive shares — 0.1 — 0.2 Weighted average shares outstanding - diluted 48.8 32.8 51.3 32.7 Earnings per share Basic earnings per share from continuing operations $ ( 0.51 ) $ 11.69 $ ( 2.12 ) $ 12.00 Basic earnings per share from discontinued operations ( 0.02 ) 0.70 13.62 15.17 Basic earnings per share $ ( 0.53 ) $ 12.39 $ 11.50 $ 27.17 Diluted earnings per share from continuing operations $ ( 0.51 ) $ 11.68 $ ( 2.12 ) $ 11.94 Diluted earnings per share from discontinued operations ( 0.02 ) 0.69 13.62 15.10 Diluted earnings per share $ ( 0.53 ) $ 12.37 $ 11.50 $ 27.04 Weighted average number of anti-dilutive shares excluded from denominator 0.2 — 0.1 —
Schedule Of Weighted Average Shares	Three Month Periods Ended Nine Month Periods Ended (in millions, except per share amounts) June 30, 2018 June 30, 2018 Basic HRG weighted average shares 203 201.8 HRG share conversion at 1 to 0.1613 32.7 32.5 Diluted HRG weighted average shares 203.3 202.7 HRG share conversion at 1 to 0.1613 32.8 32.7

Guarantor Statements - SB_RH (T

Guarantor Statements - SB/RH (Tables)	9 Months Ended
	Jun. 30, 2019
Guarantor Statements - SB/RH [Abstract]
Statement Of Financial Position	Statement of Financial Position Guarantor Nonguarantor As of June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 3.2 $ 0.5 $ 152.5 $ — $ 156.2 Trade receivables, net 232.3 167.8 168.4 — 568.5 Intercompany receivables — 1,813.9 1,108.8 ( 2,922.7 ) — Other receivables 68.3 5.6 54.6 — 128.5 Inventories 270.8 214.9 244.9 ( 12.0 ) 718.6 Prepaid expenses and other 27.8 6.5 26.1 — 60.4 Current assets of business held for sale — — — — — Total current assets 602.4 2,209.2 1,755.3 ( 2,934.7 ) 1,632.2 Property, plant and equipment, net 188.1 120.7 156.1 — 464.9 Long-term intercompany receivables 82.1 60.5 10.8 ( 153.4 ) — Deferred charges and other 222.4 ( 101.0 ) 68.8 ( 155.2 ) 35.0 Investment 204.7 — — — 204.7 Goodwill 629.9 544.2 276.9 — 1,451.0 Intangible assets, net 732.6 585.1 249.8 — 1,567.5 Investments in subsidiaries 4,327.8 1,625.3 ( 2.9 ) ( 5,950.2 ) — Total assets $ 6,990.0 $ 5,044.0 $ 2,514.8 $ ( 9,193.5 ) $ 5,355.3 Liabilities and Shareholder's Equity Current portion of long-term debt $ 2.2 $ 4.6 $ 7.2 $ ( 0.2 ) $ 13.8 Accounts payable 102.8 106.3 250.5 — 459.6 Intercompany accounts payable 2,664.4 208.5 15.4 ( 2,888.3 ) — Accrued wages and salaries 33.1 6.5 25.8 — 65.4 Accrued interest 34.7 — — — 34.7 Other current liabilities 253.5 27.7 282.8 — 564.0 Current liabilities of business held for sale — — — — — Total current liabilities 3,090.7 353.6 581.7 ( 2,888.5 ) 1,137.5 Long-term debt, net of current portion 2,135.5 53.8 10.8 — 2,200.1 Long-term intercompany debt 12.7 — 174.8 ( 187.5 ) — Deferred income taxes 141.9 305.6 63.1 ( 158.5 ) 352.1 Other long-term liabilities 12.8 3.2 59.3 — 75.3 Total liabilities 5,393.6 716.2 889.7 ( 3,234.5 ) 3,765.0 Shareholder's equity: Other capital 2,122.8 439.4 ( 1,088.0 ) 631.6 2,105.8 Accumulated (deficit) earnings ( 297.7 ) 4,095.9 2,911.4 ( 7,007.4 ) ( 297.8 ) Accumulated other comprehensive loss ( 228.7 ) ( 207.5 ) ( 209.3 ) 416.8 ( 228.7 ) Total shareholder's equity 1,596.4 4,327.8 1,614.1 ( 5,959.0 ) 1,579.3 Non-controlling interest — — 11.0 — 11.0 Total equity 1,596.4 4,327.8 1,625.1 ( 5,959.0 ) 1,590.3 Total liabilities and equity $ 6,990.0 $ 5,044.0 $ 2,514.8 $ ( 9,193.5 ) $ 5,355.3 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Financial Position Guarantor Nonguarantor As of September 30, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Assets Cash and cash equivalents $ 276.6 $ 1.8 $ 227.0 $ — $ 505.4 Trade receivables, net 108.9 42.9 165.3 — 317.1 Intercompany receivables — 1,648.3 283.0 ( 1,931.3 ) — Other receivables 65.7 1.8 27.6 — 95.1 Inventories 228.5 162.6 204.6 ( 12.1 ) 583.6 Prepaid expenses and other 35.3 4.0 23.6 — 62.9 Current assets of business held for sale 551.2 1,379.0 482.5 ( 10.1 ) 2,402.6 Total current assets 1,266.2 3,240.4 1,413.6 ( 1,953.5 ) 3,966.7 Property, plant and equipment, net 222.9 122.1 155.0 — 500.0 Long-term intercompany receivables 321.3 70.3 11.6 ( 403.2 ) — Deferred charges and other 200.4 0.6 68.6 ( 195.4 ) 74.2 Goodwill 557.4 611.4 285.9 — 1,454.7 Intangible assets, net 770.4 609.5 261.9 — 1,641.8 Investments in subsidiaries 4,900.7 1,262.5 ( 2.9 ) ( 6,160.3 ) — Total assets $ 8,239.3 $ 5,916.8 $ 2,193.7 $ ( 8,712.4 ) $ 7,637.4 Liabilities and Shareholder's Equity Current portion of long-term debt $ 535.0 $ 4.3 $ 7.8 $ ( 0.2 ) $ 546.9 Accounts payable 222.4 124.2 238.1 — 584.7 Intercompany accounts payable 1,878.0 — 35.1 ( 1,913.1 ) — Accrued wages and salaries 24.6 1.5 29.3 — 55.4 Accrued interest 55.0 — — — 55.0 Other current liabilities 59.3 15.3 77.8 ( 0.1 ) 152.3 Current liabilities of business held for sale 81.7 157.8 298.1 — 537.6 Total current liabilities 2,856.0 303.1 686.2 ( 1,913.4 ) 1,931.9 Long-term debt, net of current portion 3,615.3 57.3 13.8 — 3,686.4 Long-term intercompany debt 11.6 295.0 114.8 ( 421.4 ) — Deferred income taxes 59.4 357.6 70.6 ( 200.6 ) 287.0 Other long-term liabilities 71.5 3.1 45.8 — 120.4 Total liabilities 6,613.8 1,016.1 931.2 ( 2,535.4 ) 6,025.7 Shareholder's equity: Other capital 2,096.8 803.7 ( 1,361.9 ) 534.4 2,073.0 Accumulated (deficit) earnings ( 235.6 ) 4,303.0 2,814.5 ( 7,117.4 ) ( 235.5 ) Accumulated other comprehensive loss ( 235.7 ) ( 206.0 ) ( 200.0 ) 406.0 ( 235.7 ) Total shareholder's equity 1,625.5 4,900.7 1,252.6 ( 6,177.0 ) 1,601.8 Non-controlling interest — — 9.9 — 9.9 Total equity 1,625.5 4,900.7 1,262.5 ( 6,177.0 ) 1,611.7 Total liabilities and equity $ 8,239.3 $ 5,916.8 $ 2,193.7 $ ( 8,712.4 ) $ 7,637.4
Statement Of Income	Statement of Income Guarantor Nonguarantor Three month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 456.8 $ 467.5 $ 451.4 $ ( 353.5 ) $ 1,022.2 Cost of goods sold 338.3 336.5 341.8 ( 355.9 ) 660.7 Restructuring and related charges — 0.1 0.4 — 0.5 Gross profit 118.5 130.9 109.2 2.4 361.0 Selling 55.4 38.8 57.9 — 152.1 General and administrative 43.9 23.8 11.8 ( 0.2 ) 79.3 Research and development 5.8 2.3 2.4 — 10.5 Restructuring and related charges 16.3 0.5 3.4 — 20.2 Transaction related charges 3.3 0.3 1.2 — 4.8 Total operating expense 124.7 65.7 76.7 ( 0.2 ) 266.9 Operating (loss) income ( 6.2 ) 65.2 32.4 2.6 94.1 Interest expense (income) 41.6 0.5 ( 8.5 ) 0.1 33.7 Other non-operating expense (income), net 53.8 ( 26.1 ) 8.3 3.4 39.4 (Loss) income from operations before income taxes ( 101.6 ) 90.8 32.6 ( 0.9 ) 21.0 Income tax (benefit) expense ( 70.9 ) 114.4 5.8 0.6 49.9 Net (loss) income from continuing operations ( 30.7 ) ( 23.6 ) 26.8 ( 1.5 ) ( 28.9 ) Loss from discontinued operations, net of tax ( 1.2 ) — — — ( 1.2 ) Net (loss) income ( 31.9 ) ( 23.6 ) 26.8 ( 1.5 ) ( 30.1 ) Net income attributable to non-controlling interest — — — — — Net (loss) income attributable to controlling interest $ ( 31.9 ) $ ( 23.6 ) $ 26.8 $ ( 1.5 ) $ ( 30.1 ) Statement of Income Guarantor Nonguarantor Nine month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 1,322.9 $ 1,140.4 $ 1,442.1 $ ( 1,096.2 ) $ 2,809.2 Cost of goods sold 986.9 841.8 1,102.9 ( 1,096.3 ) 1,835.3 Restructuring and related charges — 0.1 1.4 — 1.5 Gross profit 336.0 298.5 337.8 0.1 972.4 Selling 176.2 99.3 183.8 ( 0.2 ) 459.1 General and administrative 160.0 65.4 35.7 ( 1.3 ) 259.8 Research and development 17.5 7.1 8.1 — 32.7 Restructuring and related charges 30.0 1.4 9.3 — 40.7 Transaction related charges 24.4 ( 0.3 ) ( 7.7 ) — 16.4 Total operating expense 408.1 172.9 229.2 ( 1.5 ) 808.7 Operating (loss) income ( 72.1 ) 125.6 108.6 1.6 163.7 Interest expense (income) 134.6 6.6 ( 16.0 ) — 125.2 Other non-operating (income) expense, net ( 77.2 ) ( 455.7 ) ( 507.5 ) 1,104.9 64.5 (Loss) income from operations before income taxes ( 129.5 ) 574.7 632.1 ( 1,103.3 ) ( 26.0 ) Income tax (benefit) expense ( 61.3 ) 75.1 20.6 ( 0.3 ) 34.1 Net (loss) income from continuing operations ( 68.2 ) 499.6 611.5 ( 1,103.0 ) ( 60.1 ) Income (loss) from discontinued operations, net of tax 698.8 ( 82.0 ) ( 7.5 ) 89.8 699.1 Net income 630.6 417.6 604.0 ( 1,013.2 ) 639.0 Net income attributable to non-controlling interest — — 1.2 — 1.2 Net income attributable to controlling interest $ 630.6 $ 417.6 $ 602.8 $ ( 1,013.2 ) $ 637.8 NOTE 21 - GUARANTOR STATEMENTS – SB/RH (continued) Statement of Income Guarantor Nonguarantor Three month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 487.8 $ 440.9 $ 451.0 $ ( 350.3 ) $ 1,029.4 Cost of goods sold 352.8 311.8 351.5 ( 350.9 ) 665.2 Restructuring and related charges — — 1.5 — 1.5 Gross profit 135.0 129.1 98.0 0.6 362.7 Selling 55.0 34.0 58.1 — 147.1 General and administrative 27.7 25.4 13.8 — 66.9 Research and development 5.6 2.3 2.9 — 10.8 Restructuring and related charges 13.6 0.1 2.7 — 16.4 Transaction related charges 3.0 0.8 1.7 — 5.5 Total operating expense 104.9 62.6 79.2 — 246.7 Operating income 30.1 66.5 18.8 0.6 116.0 Interest expense 37.7 4.9 0.8 — 43.4 Other non-operating (income) expense, net ( 44.0 ) ( 15.2 ) 2.8 59.3 2.9 Income from operations before income taxes 36.4 76.8 15.2 ( 58.7 ) 69.7 Income tax (benefit) expense ( 8.9 ) 29.1 3.5 ( 0.1 ) 23.6 Net income from continuing operations 45.3 47.7 11.7 ( 58.6 ) 46.1 Income from discontinued operations, net of tax 28.1 55.2 14.1 ( 69.6 ) 27.8 Net income 73.4 102.9 25.8 ( 128.2 ) 73.9 Net income attributable to non-controlling interest — — 0.2 — 0.2 Net income attributable to controlling interest $ 73.4 $ 102.9 $ 25.6 $ ( 128.2 ) $ 73.7 Statement of Income Guarantor Nonguarantor Nine month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net sales $ 1,353.6 $ 1,011.7 $ 1,456.9 $ ( 987.9 ) $ 2,834.3 Cost of goods sold 992.5 726.9 1,110.2 ( 986.2 ) 1,843.4 Restructuring and related charges — 0.1 3.4 — 3.5 Gross profit 361.1 284.7 343.3 ( 1.7 ) 987.4 Selling 176.3 92.0 185.1 ( 0.1 ) 453.3 General and administrative 79.9 67.7 44.5 — 192.1 Research and development 17.5 6.6 9.7 — 33.8 Restructuring and related charges 45.5 1.2 5.2 — 51.9 Transaction related charges 12.8 3.6 4.0 — 20.4 Total operating expense 332.0 171.1 248.5 ( 0.1 ) 751.5 Operating income 29.1 113.6 94.8 ( 1.6 ) 235.9 Interest expense 107.9 14.0 2.0 0.1 124.0 Other non-operating (income) expense, net ( 285.1 ) ( 78.2 ) 2.7 366.7 6.1 Income from operations before income taxes 206.3 177.8 90.1 ( 368.4 ) 105.8 Income tax (benefit) expense ( 3.6 ) ( 109.8 ) 11.0 ( 0.5 ) ( 102.9 ) Net income from continuing operations 209.9 287.6 79.1 ( 367.9 ) 208.7 Income from discontinued operations, net of tax 57.4 99.1 49.1 ( 145.0 ) 60.6 Net income 267.3 386.7 128.2 ( 512.9 ) 269.3 Net income attributable to non-controlling interest — — 1.2 — 1.2 Net income attributable to controlling interest $ 267.3 $ 386.7 $ 127.0 $ ( 512.9 ) $ 268.1
Statement Of Comprehensive Income	Statement of Comprehensive Income Guarantor Nonguarantor Three month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net (loss) income $ ( 31.9 ) $ ( 23.6 ) $ 26.8 $ ( 1.5 ) $ ( 30.1 ) Other comprehensive loss, net of tax: Foreign currency translation loss ( 0.4 ) ( 0.4 ) ( 4.9 ) 5.4 ( 0.3 ) Unrealized loss on derivative instruments ( 6.6 ) ( 1.8 ) ( 1.8 ) 3.5 ( 6.7 ) Defined benefit pension gain 0.5 0.5 0.5 ( 1.0 ) 0.5 Other comprehensive loss ( 6.5 ) ( 1.7 ) ( 6.2 ) 7.9 ( 6.5 ) Comprehensive (loss) income ( 38.4 ) ( 25.3 ) 20.6 6.4 ( 36.6 ) Comprehensive loss attributable to non-controlling interest — — ( 0.1 ) — ( 0.1 ) Comprehensive (loss) income attributable to controlling interest $ ( 38.4 ) $ ( 25.3 ) $ 20.7 $ 6.4 $ ( 36.5 ) Statement of Comprehensive Income Guarantor Nonguarantor Nine month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net income $ 630.6 $ 417.6 $ 604.0 $ ( 1,013.2 ) $ 639.0 Other comprehensive loss, net of tax: Foreign currency translation loss ( 23.4 ) ( 24.1 ) ( 32.0 ) 56.1 ( 23.4 ) Unrealized gain (loss) on derivative instruments 6.6 ( 0.8 ) ( 0.8 ) 1.6 6.6 Defined benefit pension gain 1.9 1.6 1.6 ( 3.2 ) 1.9 Deconsolidation of discontinued operations 21.8 21.8 21.8 ( 43.5 ) 21.9 Other comprehensive income (loss) 6.9 ( 1.5 ) ( 9.4 ) 11.0 7.0 Comprehensive income 637.5 416.1 594.6 ( 1,002.2 ) 646.0 Comprehensive loss attributable to non-controlling interest — — ( 0.1 ) — ( 0.1 ) Comprehensive income attributable to controlling interest $ 637.5 $ 416.1 $ 594.7 $ ( 1,002.2 ) $ 646.1 Statement of Comprehensive Income Guarantor Nonguarantor Three month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net income $ 73.4 $ 102.9 $ 25.8 $ ( 128.2 ) $ 73.9 Other comprehensive loss, net of tax: Net unrealized loss on foreign currency translation ( 59.2 ) ( 59.2 ) ( 62.4 ) 121.7 ( 59.1 ) Unrealized gain on hedging derivative instruments 30.4 9.2 9.2 ( 18.4 ) 30.4 Defined benefit pension gain 2.9 2.4 2.4 ( 4.8 ) 2.9 Other comprehensive loss ( 25.9 ) ( 47.6 ) ( 50.8 ) 98.5 ( 25.8 ) Comprehensive income (loss) 47.5 55.3 ( 25.0 ) ( 29.7 ) 48.1 Comprehensive loss attributable to non-controlling interest — — ( 0.6 ) — ( 0.6 ) Comprehensive income (loss) attributable to controlling interest $ 47.5 $ 55.3 $ ( 24.4 ) $ ( 29.7 ) $ 48.7 Statement of Comprehensive Income Guarantor Nonguarantor Nine month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net income $ 267.3 $ 386.7 $ 128.2 $ ( 512.9 ) $ 269.3 Other comprehensive loss, net of tax: Net unrealized loss on foreign currency translation ( 37.0 ) ( 37.0 ) ( 39.5 ) 76.6 ( 36.9 ) Unrealized gain on hedging derivative instruments 20.6 13.4 13.4 ( 26.8 ) 20.6 Defined benefit pension gain 2.5 1.7 1.7 ( 3.4 ) 2.5 Other comprehensive loss ( 13.9 ) ( 21.9 ) ( 24.4 ) 46.4 ( 13.8 ) Comprehensive income 253.4 364.8 103.8 ( 466.5 ) 255.5 Comprehensive loss attributable to non-controlling interest — — ( 0.1 ) — ( 0.1 ) Comprehensive income attributable to controlling interest $ 253.4 $ 364.8 $ 103.9 $ ( 466.5 ) $ 255.6
Statement Of Cash Flows	Statement of Cash Flows Guarantor Nonguarantor Nine month period ended June 30, 2019 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities from continuing operations $ 382.3 $ 314.1 $ 1,926.0 $ ( 2,793.8 ) $ ( 171.4 ) Net cash provided (used) by operating activities from discontinued operations 2.2 2.5 2.9 ( 258.0 ) ( 250.4 ) Net cash provided (used) provided by operating activities 384.5 316.6 1,928.9 ( 3,051.8 ) ( 421.8 ) Cash flows from investing activities . Purchases of property, plant and equipment ( 20.2 ) ( 10.6 ) ( 9.5 ) — ( 40.3 ) Proceeds from sales of property, plant and equipment — — 0.1 — 0.1 Proceeds from sale of discontinued operations, net of cash 2,854.4 — — — 2,854.4 Other investing activities ( 0.2 ) — — — ( 0.2 ) Net cash provided (used) by investing activities from continuing operations 2,834.0 ( 10.6 ) ( 9.4 ) — 2,814.0 Net cash used by investing activities from discontinued operations ( 1.1 ) ( 2.5 ) ( 1.8 ) — ( 5.4 ) Net cash provided (used) by investing activities 2,832.9 ( 13.1 ) ( 11.2 ) — 2,808.6 Cash flows from financing activities Proceeds from issuance of debt 54.0 — — — 54.0 Payment of debt ( 2,084.0 ) — ( 3.9 ) — ( 2,087.9 ) Payment of debt issuance costs ( 0.1 ) — — — ( 0.1 ) Payment of cash dividends to parent ( 696.9 ) — — — ( 696.9 ) Advances related to intercompany transactions ( 762.7 ) ( 304.8 ) ( 1,984.3 ) 3,051.8 — Other financing activities ( 8.9 ) — — — ( 8.9 ) Net cash used by financing activities from continuing operations ( 3,498.6 ) ( 304.8 ) ( 1,988.2 ) 3,051.8 ( 2,739.8 ) Net cash used by financing activities from discontinued operations ( 1.1 ) — ( 1.1 ) — ( 2.2 ) Net cash used by financing activities ( 3,499.7 ) ( 304.8 ) ( 1,989.3 ) 3,051.8 ( 2,742.0 ) Effect of exchange rate changes on cash and cash equivalents — — ( 2.9 ) — ( 2.9 ) Net decrease in cash, cash equivalents and restricted cash ( 282.3 ) ( 1.3 ) ( 74.5 ) — ( 358.1 ) Cash, cash equivalents and restricted cash, beginning of period 285.5 1.8 227.0 — 514.3 Cash, cash equivalents and restricted cash, end of period $ 3.2 $ 0.5 $ 152.5 $ — $ 156.2 Statement of Cash Flows Guarantor Nonguarantor Nine month period ended July 1, 2018 (in millions) Parent Subsidiaries Subsidiaries Eliminations Consolidated Net cash (used) provided by operating activities from continuing operations $ ( 155.7 ) $ ( 29.9 ) $ 94.5 $ ( 28.0 ) $ ( 119.1 ) Net cash provided by operating activities from discontinued operations 3.9 4.3 8.8 4.6 21.6 Net cash (used) provided by operating activities ( 151.8 ) ( 25.6 ) 103.3 ( 23.4 ) ( 97.5 ) Cash flows from investing activities Purchases of property, plant and equipment ( 27.6 ) ( 8.9 ) ( 20.1 ) — ( 56.6 ) Proceeds from sales of property, plant and equipment 0.8 0.1 1.9 — 2.8 Other investing activity — ( 0.2 ) ( 0.3 ) ( 0.5 ) Net cash used by investing activities from continuing operations ( 26.8 ) ( 9.0 ) ( 18.5 ) — ( 54.3 ) Net cash used by investing activities from discontinued operations ( 3.9 ) ( 4.2 ) ( 11.4 ) — ( 19.5 ) Net cash used by investing activities ( 30.7 ) ( 13.2 ) ( 29.9 ) — ( 73.8 ) Cash flows from financing activities Proceeds from issuance of debt 545.5 — 11.3 — 556.8 Payment of debt ( 35.3 ) — ( 18.8 ) — ( 54.1 ) Payment of debt issuance costs ( 0.4 ) — — — ( 0.4 ) Payment of cash dividends to parent ( 351.8 ) — — — ( 351.8 ) Advances related to intercompany transactions 20.9 34.9 ( 79.2 ) 23.4 — Net cash provided (used) by financing activities from continuing operations 178.9 34.9 ( 86.7 ) 23.4 150.5 Net cash (used) provided by financing activities from discontinued operations — ( 0.1 ) 2.7 — 2.6 Net cash provided (used) by financing activities 178.9 34.8 ( 84.0 ) 23.4 153.1 Effect of exchange rate changes on cash and cash equivalents — — ( 3.1 ) — ( 3.1 ) Net decrease in cash, cash equivalents and restricted cash ( 3.6 ) ( 4.0 ) ( 13.7 ) — ( 21.3 ) Cash, cash equivalents and restricted cash, beginning of period 21.3 4.8 157.4 — 183.5 Cash, cash equivalents and restricted cash, end of period $ 17.7 $ 0.8 $ 143.7 $ — $ 162.2

Description Of Business (Narrat

Description Of Business (Narrative) (Details) $ in Millions	Jan. 28, 2019USD ($)	Jun. 30, 2019segment	Jan. 02, 2019USD ($)
Description Of Business [Line Items]
Number of segments | segment		4
Global Battery And Lighting [Member] | Energizer [Member]
Description Of Business [Line Items]
Purchase price			$ 1,956.2
Purchase price adjustment			$ 200
Global Auto Care [Member] | Energizer [Member]
Description Of Business [Line Items]
Purchase price, cash	$ 938.7
Common Stock [Member] | Global Auto Care [Member] | Energizer [Member]
Description Of Business [Line Items]
Stock consideration, value	$ 242.1

Basis Of Presentation And Sig_4

Basis Of Presentation And Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 30, 2018	Oct. 01, 2018	Sep. 30, 2018
Significant Accounting Policies [Line Items]
Volume-based arrangement period			12 months
Expected returns from customers			$ 40.5				$ 34.6
Practical Expedients and Exemptions			Practical Expedients and Exemptions The Company accounts for shipping and handling activities which occur after control of the related goods transfers as fulfillment activities instead of assessing such activities as performance obligations. The use of the practical expedient did not impact the accounting for the adoption of Topic 606.The Company does not adjust the promised amount of consideration for the effects of a significant financing component, as the period between the transfer of a promised good or service to a customer and the customer’s payment for the good or service is one year or less.The Company does not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. The estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period is immaterial.The Company generally expenses sales commissions and other contract and fulfillment costs when the amortization period is less than one year. The Company records these costs within selling, general and administrative expenses. For costs amortized over a period longer than one year, such as fixtures which are much more permanent in nature, the Company defers and amortizes over the supportable period based upon historical assumptions and analysis. The costs for permanent displays are incorporated into the pricing of product sold to customer.The Company excludes all sales taxes that are assessed by a governmental authority from the transaction price.
Cumulative adjustment for adoption of new accounting standards					$ 3.2
Error In Income From Discontinued Operations Related To Depreciation And Amortization [Member]
Significant Accounting Policies [Line Items]
Error in cumulative impact from adoption		$ 13.7		$ 27
Accounting Standards Update 2014-09 [Member]
Significant Accounting Policies [Line Items]
Cumulative adjustment for adoption of new accounting standards						$ 0.7
Accounting Standards Update 2016-16 [Member]
Significant Accounting Policies [Line Items]
Cumulative adjustment for adoption of new accounting standards						$ 2.4
Accounting Standards Update 2016-16 [Member] | Error In Adoption On Deferred Tax Assets [Member]
Significant Accounting Policies [Line Items]
Error in cumulative impact from adoption	$ 30.7
Accounting Standards Update 2016-18 [Member] | Prepaid Expenses and Other Current Assets [Member]
Significant Accounting Policies [Line Items]
Restricted cash			$ 0				$ 8.9

Basis Of Presentation And Sig_5

Basis Of Presentation And Significant Accounting Policies (Summary Of Transactions Related Charges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Business Acquisition [Line Items]
Total transaction-related charges	$ 4.8	$ 5.5	$ 16.4	$ 20.4
HHI Integration [Member]
Business Acquisition [Line Items]
Total transaction-related charges		0.9	0.9	5.5
PetMatrix Integration [Member]
Business Acquisition [Line Items]
Total transaction-related charges		0.8		4.5
HPC Divestiture [Member]
Business Acquisition [Line Items]
Total transaction-related charges	0.6	2.4	6.1	7.8
GBL Post Divestiture Separation [Member]
Business Acquisition [Line Items]
Total transaction-related charges	3.3		5.8
GAC Post Divestiture Separation [Member]
Business Acquisition [Line Items]
Total transaction-related charges			0.4
Other Integration [Member]
Business Acquisition [Line Items]
Total transaction-related charges	$ 0.9	$ 1.4	$ 3.2	$ 2.6

Divestitures (Narrative) (Detai

Divestitures (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	May 29, 2019	Jan. 28, 2019	Jan. 02, 2019	Nov. 30, 2017	Jun. 30, 2019	Dec. 30, 2018	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income tax expense (benefit)					$ 44.2		$ (354.2)	$ 18.2	$ (476.4)
FGL Merger [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reclassification of accumulated other comprehensive income to income from discontinued operations										$ 445.9
Income tax expense (benefit)							5.9
Global Battery And Lighting [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss (Gain) on sale			$ 990.6
Depreciation and amortization expense					0			0	8.3
Transaction costs associated with the divestiture							21	12.9	40.4
Indenmifications, acquisition agreement			50.4
Global Battery And Lighting [Member] | Other Current Liabilities [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net settlement payable					235.4			235.4
Global Battery And Lighting [Member] | Other Long-term Liabilities [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net settlement payable					18.9			18.9
Global Auto Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization expense							$ 4.3	1.4	$ 12.1
Write-down of assets of business held for sale to fair value less cost to sell								110
Transaction costs associated with the divestiture					0			8.8
Net settlement receivable					$ 4			4
Fidelity And Guaranty Life [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimate fair value less cost to sell held for sale assets											$ 402.2
Fidelity And Guaranty Life [Member] | FGL Merger [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Share price				$ 31.10
Transaction costs associated with the divestiture				$ 1,488.3
Front Street RE Cayman Ltd [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimate fair value less cost to sell held for sale assets											$ 19
Home And Personal Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization expense						$ 29
Energizer [Member] | Global Battery And Lighting [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price			1,956.2
Purchase price adjustment			$ 200
Energizer [Member] | Global Battery And Lighting [Member] | Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Potential downward adjustment, percentage			75.00%
Potential upward adjustment, percentage			25.00%
Energizer [Member] | Global Battery And Lighting [Member] | Downward Adjustment Equal To 75% [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price adjustment			$ 600
Energizer [Member] | Global Battery And Lighting [Member] | Upward Adjustment Equal To 25% [Member] | Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price adjustment			$ 200
Energizer [Member] | Varta [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transaction costs associated with the divestiture	$ 200
Energizer [Member] | Global Auto Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price, cash		$ 938.7
Write-down of assets of business held for sale to fair value less cost to sell								$ 110
Energizer [Member] | Global Auto Care [Member] | Common Stock [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Stock consideration, value		$ 242.1
CF Entities [Member] | Front Street RE Cayman Ltd [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transaction costs associated with the divestiture				65
Amount of purchase price deposited in escrow				$ 6.5

Divestitures (Summary Of Compon

Divestitures (Summary Of Components Of Income From Discontinued Operations, Net Of Tax) (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended						9 Months Ended
	Nov. 30, 2017	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations before income taxes		$ (4.9)			$ 27.8			$ 861	$ 549.5
Income tax (benefit) expense from discontinued operations		(3.7)			(6)			161.9	23
Net (loss) income from discontinued operations		(1.2)	$ 783.6	$ (83.2)	33.8	$ 11.3	$ 481.6	699.1	526.5
Income from discontinued operations, net of tax attributable to noncontrolling interest					11.1				32.8
Net (loss) income from discontinued operations attributable to controlling interest		(1.2)			22.7			699.1	493.7
Discontinued Operations, Held-For-Sale [Member] | Global Battery And Lighting [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations before income taxes		(5.7)			(9.7)			975.7	17.9
Discontinued Operations, Held-For-Sale [Member] | Global Auto Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations before income taxes		$ 0.8			$ 37.5			$ (114.7)	55.2
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations before income taxes	$ 476.4								$ 476.4

Divestitures (Summary Of Assets

Divestitures (Summary Of Assets And Liabilities As Held For Sale) (Details) - Discontinued Operations, Held-For-Sale [Member] $ in Millions	Sep. 30, 2018USD ($)
Global Battery And Lighting [Member]
Assets
Trade receivables, net	$ 99.3
Other receivables	17.9
Inventories	127.8
Prepaid expenses and other current assets	23
Property, plant and equipment, net	160.5
Deferred charges and other	13.4
Goodwill	226.6
Intangible assets, net	304
Total assets of business held for sale	972.5
Liabilities
Current portion of long-term debt	6.3
Accounts payable	124.1
Accrued wages and salaries	25
Other current liabilities	82.6
Long-term debt, net of current portion	45
Deferred income taxes	20.9
Other long-term liabilities	60.6
Total liabilities of business held for sale	364.5
Global Auto Care [Member]
Assets
Trade receivables, net	55.2
Other receivables	4.1
Inventories	72.8
Prepaid expenses and other current assets	2.9
Property, plant and equipment, net	58.2
Deferred charges and other	10.7
Goodwill	841.8
Intangible assets, net	384.4
Total assets of business held for sale	1,430.1
Liabilities
Current portion of long-term debt	0.4
Accounts payable	50.6
Accrued wages and salaries	3.2
Other current liabilities	13.3
Long-term debt, net of current portion	31.5
Deferred income taxes	71.6
Other long-term liabilities	2.5
Total liabilities of business held for sale	$ 173.1

Divestitures (Summary Of Comp_2

Divestitures (Summary Of Components Of Income From Discontinued Operations Before Income Taxes) (Details) - USD ($) $ in Millions	Jan. 02, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) Income from discontinued operations before income taxes		$ (4.9)	$ 27.8	$ 861	$ 549.5
Global Battery And Lighting [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss (Gain) on sale	$ 990.6
Global Auto Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Write-down of assets of business held for sale to fair value less cost to sell				110
Discontinued Operations, Held-For-Sale [Member] | Global Battery And Lighting [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales			187.6	249	645.7
Cost of goods sold			118.7	164.6	410
Gross profit			68.9	84.4	235.7
Operating expenses			63.6	57	177.4
Operating income (loss)			5.3	27.4	58.3
Interest expense			13.8	23.3	39
Other non-operating expense, net			1.2	0.5	1.4
Loss (Gain) on sale		5.7		(990.6)
Reclassification of accumulated other comprehensive income				18.5
(Loss) Income from discontinued operations before income taxes		(5.7)	(9.7)	975.7	17.9
Discontinued Operations, Held-For-Sale [Member] | Global Auto Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales			175.2	87.7	362.4
Cost of goods sold			101.3	52.5	217.8
Gross profit			73.9	35.2	144.6
Operating expenses			35.5	35.7	87.8
Operating income (loss)			38.4	(0.5)	56.8
Interest expense			0.5	0.7	1.5
Other non-operating expense, net			0.4	0.2	0.1
Write-down of assets of business held for sale to fair value less cost to sell		(0.8)		110
Reclassification of accumulated other comprehensive income				3.3
(Loss) Income from discontinued operations before income taxes		$ 0.8	$ 37.5	$ (114.7)	$ 55.2

Divestitures (Summary Of Comp_3

Divestitures (Summary Of Components Of Income From HRG Insurance Discontinued Operations) (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) Income from discontinued operations before income taxes		$ (4.9)	$ 27.8	$ 861	$ 549.5
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	$ 378.6
Total operating costs and expenses	329.9
Operating income (loss)	48.7
Interest expense and other	4
Write-down of assets of business held for sale to fair value less cost to sell	(14.2)
Reclassification of accumulated other comprehensive income	445.9
(Loss) Income from discontinued operations before income taxes	476.4				$ 476.4
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Net Investment Income [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	181.9
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Net Investment Gains [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	154.8
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Other Revenue [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	35.1
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Benefits And Other Changes In Policy Reserves [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total operating costs and expenses	241.3
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Selling, Acquisition, Operating And General Expenses [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total operating costs and expenses	52.8
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Amortization Of Intangibles [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total operating costs and expenses	35.8
Discontinued Operations, Held-For-Sale [Member] | HRG Insurance Operations [Member] | Insurance Premiums [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	$ 6.8

Divestitures (Summary Of Effect

Divestitures (Summary Of Effect Change In HPC And Reclassification Of GAC) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) Income from discontinued operations before income taxes	$ (4.9)	$ 27.8	$ 861	$ 549.5
As Previously Reported [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		945.5		2,358.1
Cost of goods sold		590.9		1,494.4
Gross profit		354.6		863.7
Operating expenses		228.3		682.9
Operating income (loss)		126.3		180.8
Interest expense		63.5		206.6
Other non-operating income, net		(2.3)		(4.6)
(Loss) Income from discontinued operations before income taxes		65.1		(21.2)
Home And Personal Care [Member] | Effect Of HPC Reclassification From Held For Sale To Held And Used [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		254.4		827.5
Cost of goods sold		172.4		559.2
Gross profit		82		268.3
Operating expenses		63.1		202.7
Operating income (loss)		18.9		65.6
Interest expense		0.3		1.3
Other non-operating expense, net		1.5		2.7
(Loss) Income from discontinued operations before income taxes		17.1		61.6
Home And Personal Care [Member] | After HPC Reclassification [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		1,199.9		3,185.6
Cost of goods sold		763.3		2,053.6
Gross profit		436.6		1,132
Operating expenses		291.4		885.6
Operating income (loss)		145.2		246.4
Interest expense		63.8		207.9
Other non-operating income, net		(0.8)		(1.9)
(Loss) Income from discontinued operations before income taxes		82.2		40.4
Global Auto Care [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Write-down of assets of business held for sale to fair value less cost to sell			$ 110
Global Auto Care [Member] | Effect Of GAC Reclassification From Held And Used To Held For Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		170.5		351.3
Cost of goods sold		96.6		206.7
Gross profit		73.9		144.6
Operating expenses		35.5		87.8
Operating income (loss)		38.4		56.8
Interest expense		0.5		1.5
Other non-operating expense, net				0.1
Other non-operating income, net		0.4
(Loss) Income from discontinued operations before income taxes		37.5		55.2
Global Auto Care [Member] | After GAC Reclassification [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		1,029.4		2,834.3
Cost of goods sold		666.7		1,846.9
Gross profit		362.7		987.4
Operating expenses		255.9		797.8
Operating income (loss)		106.8		189.6
Interest expense		63.3		206.4
Other non-operating expense, net		(1.2)
Other non-operating income, net				(2)
(Loss) Income from discontinued operations before income taxes		$ 44.7		$ (14.8)

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	Jul. 13, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Business Acquisition [Line Items]
Upward adjustment	$ 200
General and administrative expenses		$ 80.6	$ 76.1	$ 263.6	$ 238.4
Spectrum Merger [Member]
Business Acquisition [Line Items]
General and administrative expenses			$ 3.1		$ 22
SBH Common Stock [Member] | HRG [Member]
Business Acquisition [Line Items]
Par value	$ 0.01

Restructuring And Related Cha_3

Restructuring And Related Charges (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2022	Jun. 30, 2019	Dec. 30, 2018
Global Productivity Improvement Plan [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		$ 38.1
Global Productivity Improvement Plan [Member] | Forecast [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	$ 44.9
HHI Distribution Center Consolidation [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges			$ 81.7

Restructuring And Related Cha_4

Restructuring And Related Charges (Summary Of Restructuring And Related Charges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 20.7	$ 17.9	$ 42.2	$ 55.4
Global Productivity Improvement Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	19.6		38.1
HHI Distribution Center Consolidation [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		11.6	2.3	40.4
PET Rightsizing Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		3.1		7.1
Other Restructuring Activities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	1.1	3.2	1.8	7.9
Cost of Goods Sold [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	0.5	1.5	1.5	3.5
Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 20.2	$ 16.4	$ 40.7	$ 51.9

Restructuring And Related Cha_5

Restructuring And Related Charges (Summary Of Costs Incurred And Cumulative Costs By Cost Type) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 20.7	$ 17.9	$ 42.2	$ 55.4
Cumulative costs	133.5		133.5
Future costs to be incurred	44.9		44.9
Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	4	1	7.6	6.3
Cumulative costs	11.4		11.4
Future costs to be incurred	1.1		1.1
Other Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	16.7	$ 16.9	34.6	$ 49.1
Cumulative costs	122.1		122.1
Future costs to be incurred	$ 43.8		$ 43.8

Restructuring And Related Cha_6

Restructuring And Related Charges (Rollforward Of Restructuring Accrual) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)
Restructuring Cost and Reserve [Line Items]
Accrual balance at beginning	$ 7.8
Provisions	19
Cash expenditures	(5.4)
Non-cash items	(0.6)
Accrual balance at ending	20.8
Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Accrual balance at beginning	3.1
Provisions	5.9
Cash expenditures	(2.5)
Non-cash items	(0.5)
Accrual balance at ending	6
Other Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrual balance at beginning	4.7
Provisions	13.1
Cash expenditures	(2.9)
Non-cash items	(0.1)
Accrual balance at ending	$ 14.8

Restructuring And Related Cha_7

Restructuring And Related Charges (Summary Of Costs Incurred By Reporting Segment) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 20.7	$ 17.9	$ 42.2	$ 55.4
Cumulative costs	133.5		133.5
Future costs to be incurred	44.9		44.9
Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	14.5	1.9	25.4	5.7
Cumulative costs	33.9		33.9
Future costs to be incurred	12		12
Hardware & Home Improvement [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	1.1	12	4.3	40.8
Cumulative costs	84.5		84.5
Future costs to be incurred	1.1		1.1
Home And Personal Care [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	3.2	0.2	4.7	0.5
Cumulative costs	5.4		5.4
Global Pet Supplies [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	1.5	3.7	6.4	8.1
Cumulative costs	7.5		7.5
Future costs to be incurred	31.8		31.8
Home and Garden [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	0.4	$ 0.1	1.4	$ 0.3
Cumulative costs	$ 2.2		$ 2.2

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 1,022.2	$ 1,029.4	$ 2,809.2	$ 2,834.3
Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,022.2	1,029.4	2,809.2	2,834.3
Operating Segments [Member] | Licensing [Member]
Disaggregation of Revenue [Line Items]
Revenue	5		15.7
Operating Segments [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue	1.1		3.6
Operating Segments [Member] | North America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	788.3		2,067.7
Operating Segments [Member] | EMEA [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	148.9		489.2
Operating Segments [Member] | Latin America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	50.1		147.3
Operating Segments [Member] | Asia-Pacific [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	28.8		85.7
Operating Segments [Member] | Hardware & Home Improvement [Member]
Disaggregation of Revenue [Line Items]
Revenue	354.6	372.4	990.7	1,016.8
Operating Segments [Member] | Hardware & Home Improvement [Member] | Licensing [Member]
Disaggregation of Revenue [Line Items]
Revenue	0.3		0.9
Operating Segments [Member] | Hardware & Home Improvement [Member] | North America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	335.9		938.2
Operating Segments [Member] | Hardware & Home Improvement [Member] | EMEA [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	0.4		0.6
Operating Segments [Member] | Hardware & Home Improvement [Member] | Latin America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	11.8		33.8
Operating Segments [Member] | Hardware & Home Improvement [Member] | Asia-Pacific [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	6.2		17.2
Operating Segments [Member] | Home And Personal Care [Member]
Disaggregation of Revenue [Line Items]
Revenue	243.4	254.4	782.3	827.5
Operating Segments [Member] | Home And Personal Care [Member] | Licensing [Member]
Disaggregation of Revenue [Line Items]
Revenue	2.1		8.2
Operating Segments [Member] | Home And Personal Care [Member] | North America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	98.1		306.4
Operating Segments [Member] | Home And Personal Care [Member] | EMEA [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	95.1		322.7
Operating Segments [Member] | Home And Personal Care [Member] | Latin America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	34.4		101.1
Operating Segments [Member] | Home And Personal Care [Member] | Asia-Pacific [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	13.7		43.9
Operating Segments [Member] | Global Pet Supplies [Member]
Disaggregation of Revenue [Line Items]
Revenue	221.7	194.7	641.3	608.3
Operating Segments [Member] | Global Pet Supplies [Member] | Licensing [Member]
Disaggregation of Revenue [Line Items]
Revenue	1.8		5.2
Operating Segments [Member] | Global Pet Supplies [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue	1.1		3.6
Operating Segments [Member] | Global Pet Supplies [Member] | North America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	153.4		432.6
Operating Segments [Member] | Global Pet Supplies [Member] | EMEA [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	53.4		165.9
Operating Segments [Member] | Global Pet Supplies [Member] | Latin America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	3.1		9.4
Operating Segments [Member] | Global Pet Supplies [Member] | Asia-Pacific [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	8.9		24.6
Operating Segments [Member] | Home and Garden [Member]
Disaggregation of Revenue [Line Items]
Revenue	202.5	$ 207.9	394.9	$ 381.7
Operating Segments [Member] | Home and Garden [Member] | Licensing [Member]
Disaggregation of Revenue [Line Items]
Revenue	0.8		1.4
Operating Segments [Member] | Home and Garden [Member] | North America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	200.9		390.5
Operating Segments [Member] | Home and Garden [Member] | Latin America [Member] | Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 0.8		$ 3

Receivables And Concentration_2

Receivables And Concentration Of Credit Risk (Narrative) (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019USD ($)customer	Jun. 30, 2018	Jun. 30, 2019USD ($)customer	Jun. 30, 2018	Sep. 30, 2018USD ($)customer
Receivables [Line Items]
Allowance for uncollectible receivables | $	$ 4.9		$ 4.9		$ 4.2
Major Customer Three [Member] | Sales Revenue Net And/Or Trade Accounts Receivable [Member]
Receivables [Line Items]
Number of major customers accounting for a significant percentage of sales and/or receivables volume | customer	3		3		3
Major Customer Three [Member] | Sales Revenue Net And/Or Trade Accounts Receivable [Member] | Minimum [Member]
Receivables [Line Items]
Concentration risk	10.00%		10.00%		10.00%
Major Customer Three [Member] | Net Sales [Member]
Receivables [Line Items]
Concentration risk	36.70%	36.70%	35.00%	32.70%
Major Customer Three [Member] | Trade Receivable [Member]
Receivables [Line Items]
Concentration risk	42.30%		42.30%		37.20%

Inventories (Schedule Of Invent

Inventories (Schedule Of Inventories) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Inventories [Abstract]
Raw materials	$ 82.8	$ 70.3
Work-in-process	59	35.3
Finished goods	576.8	478
Inventories	$ 718.6	$ 583.6

Property, Plant And Equipment_2

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2019	Dec. 30, 2018	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 19.4		$ 16.3	$ 71.8	$ 55.5
Home And Personal Care [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense		$ 13.5

Property, Plant And Equipment_3

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 911.7	$ 882.4
Accumulated depreciation	(446.8)	(382.4)
Property, plant and equipment, net	464.9	500
Land, Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	162.7	161.2
Machinery, Equipment And Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	519.1	489.3
Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	197.8	199.6
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 32.1	$ 32.3

Goodwill And Intangible Asset_2

Goodwill And Intangible Assets (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Intangible Assets [Line Items]
Amortization expense	$ 16.4	$ 11.8	$ 66.6	$ 41.1
Tradenames [Member]
Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 1,059.6		1,059.6		$ 1,064.4
Home And Personal Care [Member]
Intangible Assets [Line Items]
Amortization expense			$ 15.5

Goodwill And Intangible Asset_3

Goodwill And Intangible Assets (Changes In The Carrying Amount Of Goodwill By Reporting Segment) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)
Goodwill [Line Items]
As of September 30, 2018	$ 1,454.7
Foreign currency impact	(3.7)
As of June 30, 2019	1,451
Hardware & Home Improvement [Member]
Goodwill [Line Items]
As of September 30, 2018	704.3
Foreign currency impact	(1)
As of June 30, 2019	703.3
Global Pet Supplies [Member]
Goodwill [Line Items]
As of September 30, 2018	435.9
Foreign currency impact	(2.2)
As of June 30, 2019	433.7
Home and Garden [Member]
Goodwill [Line Items]
As of September 30, 2018	196.5
Foreign currency impact
As of June 30, 2019	196.5
Home And Personal Care [Member]
Goodwill [Line Items]
As of September 30, 2018	118
Foreign currency impact	(0.5)
As of June 30, 2019	$ 117.5

Goodwill And Intangible Asset_4

Goodwill And Intangible Assets (Schedule Of Carrying Value And Accumulated Amortization For Intangible Assets) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,033.7	$ 1,036
Accumulated Amortization	(525.8)	(458.6)
Net	507.9	577.4
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	698.9	701.3
Accumulated Amortization	(322.1)	(275.3)
Net	376.8	426
Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	181.5	181.5
Accumulated Amortization	(88.9)	(78.2)
Net	92.6	103.3
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	153.3	153.2
Accumulated Amortization	(114.8)	(105.1)
Net	$ 38.5	$ 48.1

Goodwill And Intangible Asset_5

Goodwill And Intangible Assets (Schedule Of Future Amortization Expense) (Details) $ in Millions	Jun. 30, 2019USD ($)
Goodwill And Intangible Assets [Abstract]
2019	$ 67.6
2020	67.4
2021	65
2022	56.2
2023	$ 45.7

Debt (Narrative) (Details)

Debt (Narrative) (Details) - USD ($)	Mar. 21, 2019	Jan. 30, 2019	Jan. 04, 2019	Oct. 31, 2018	Jun. 30, 2019
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Aggregate borrowing availability					$ 724,400,000
Outstanding letters of credit					$ 20,000,000
USD Term Loan [Member]
Debt Instrument [Line Items]
Gain (Loss) on extinguishment of debt			$ 9,000,000
CAD Term Loan [Member]
Debt Instrument [Line Items]
Paid in full				$ 32,600,000
6.625% Notes, Due November 15, 2022 [Member]
Debt Instrument [Line Items]
Aggregate borrowing amount	$ 570,000,000
Interest rate					6.625%
Repayment of notes	285,000,000
Gain (Loss) on extinguishment of debt	(9,600,000)
Repayment of premium on debt	6,300,000
Write-off of deferred financing costs	$ 3,300,000
HRG - 7.75% Senior Notes, Due January 15, 2022 [Member]
Debt Instrument [Line Items]
Interest rate					7.75%
Gain (Loss) on extinguishment of debt		$ (41,200,000)
Repayment of premium on debt		17,200,000
Write-off of deferred financing costs		$ 24,000,000
Minimum [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate					1.75%
Minimum [Member] | Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Percentage over base variable rate					0.75%
Maximum [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate					2.25%
Maximum [Member] | Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Percentage over base variable rate					1.25%
Foreign Subsidiary [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Outstanding letters of credit					$ 1,500,000

Debt (Schedule Of Debt) (Detail

Debt (Schedule Of Debt) (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Sep. 30, 2018
Debt Instrument [Line Items]
Debt	$ 2,321.4	$ 4,728.6
Unamortized discount on debt	(0.3)	(19.8)
Debt issuance costs	(32.1)	(57.6)
Less current portion	(13.8)	(26.9)
Long-term debt, net of current portion	2,275.2	4,624.3
Spectrum Brands, Inc. [Member]
Debt Instrument [Line Items]
Debt	2,244.4	3,761.6
Spectrum Brands, Inc. And SB/RH [Member]
Debt Instrument [Line Items]
Debt	2,244.4	4,281.6
SB/RH [Member]
Debt Instrument [Line Items]
Debt	2,244.4	4,281.6
Unamortized discount on debt		(2.8)
Debt issuance costs	(30.5)	(45.5)
Less current portion	(13.8)	(546.9)
Long-term debt, net of current portion	2,200.1	3,686.4
Expiring March 6, 2022 [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolver facility	$ 54
Rate	4.80%
Expiring March 6, 2022 [Member] | SBH And SB/RH [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maturity date	Mar. 6, 2022
Expiring March 6, 2022 [Member] | SB/RH [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolver facility	$ 54
Rate	4.80%
USD Term Loan [Member] | Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Term loan		$ 1,231.7
Rate		4.40%
USD Term Loan [Member] | Due June 23, 2022 [Member] | SBH And SB/RH [Member]
Debt Instrument [Line Items]
Maturity date	Jun. 23, 2022
USD Term Loan [Member] | Due June 23, 2022 [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Term loan		$ 1,231.7
Rate		4.40%
CAD Term Loan [Member] | Due June 23, 2022 [Member]
Debt Instrument [Line Items]
Term loan		$ 32.8
Rate		5.50%
CAD Term Loan [Member] | Due June 23, 2022 [Member] | SBH And SB/RH [Member]
Debt Instrument [Line Items]
Maturity date	Jun. 23, 2022
CAD Term Loan [Member] | Due June 23, 2022 [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Term loan		$ 32.8
Rate		5.50%
4.00% Notes, Due October 1, 2026 [Member]
Debt Instrument [Line Items]
Notes	$ 483.2	$ 494.7
Rate	4.00%	4.00%
4.00% Notes, Due October 1, 2026 [Member] | SBH And SB/RH [Member]
Debt Instrument [Line Items]
Interest rate	4.00%
Maturity date	Oct. 1, 2026
4.00% Notes, Due October 1, 2026 [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Notes	$ 483.2	$ 494.7
Rate	4.00%	4.00%
5.75% Notes, Due July 15, 2025 [Member]
Debt Instrument [Line Items]
Notes	$ 1,000	$ 1,000
Rate	5.80%	5.80%
5.75% Notes, Due July 15, 2025 [Member] | SBH And SB/RH [Member]
Debt Instrument [Line Items]
Interest rate	5.75%
Maturity date	Jul. 15, 2025
5.75% Notes, Due July 15, 2025 [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Notes	$ 1,000	$ 1,000
Rate	5.80%	5.80%
6.125% Notes, Due December 15, 2024 [Member]
Debt Instrument [Line Items]
Notes	$ 250	$ 250
Rate	6.10%	6.10%
6.125% Notes, Due December 15, 2024 [Member] | SBH And SB/RH [Member]
Debt Instrument [Line Items]
Interest rate	6.125%
Maturity date	Dec. 15, 2024
6.125% Notes, Due December 15, 2024 [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Notes	$ 250	$ 250
Rate	6.10%	6.10%
6.625% Notes, Due November 15, 2022 [Member]
Debt Instrument [Line Items]
Notes	$ 285	$ 570
Rate	6.60%	6.60%
Interest rate	6.625%
6.625% Notes, Due November 15, 2022 [Member] | SBH And SB/RH [Member]
Debt Instrument [Line Items]
Interest rate	6.625%
Maturity date	Nov. 15, 2022
6.625% Notes, Due November 15, 2022 [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Notes	$ 285	$ 570
Rate	6.60%	6.60%
Intercompany Note [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Intercompany note with parent		$ 520
Rate		4.30%
Other Notes And Obligations [Member]
Debt Instrument [Line Items]
Other notes and obligations	$ 4.7	$ 7.3
Rate	9.80%	9.50%
Other Notes And Obligations [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Other notes and obligations	$ 4.7	$ 7.3
Rate	9.80%	9.50%
Obligations Under Capital Leases [Member]
Debt Instrument [Line Items]
Obligations under capital leases	$ 167.5	$ 175.1
Rate	5.60%	5.50%
Obligations Under Capital Leases [Member] | SB/RH [Member]
Debt Instrument [Line Items]
Obligations under capital leases	$ 167.5	$ 175.1
Rate	5.60%	5.50%
HRG - 7.75% Senior Notes, Due January 15, 2022 [Member]
Debt Instrument [Line Items]
Interest rate	7.75%
Maturity date	Jan. 15, 2022
HRG - 7.75% Senior Notes, Due January 15, 2022 [Member] | Unsecured Notes [Member]
Debt Instrument [Line Items]
Notes		$ 890
Rate		7.80%
Salus - Unaffiliated Long-Term Debt Of Consolidated VIE [Member]
Debt Instrument [Line Items]
Long-term debt	$ 77	$ 77

Derivatives (Narrative) (Detail

Derivatives (Narrative) (Details) € in Millions, $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 20, 2016EUR (€)
Derivative [Line Items]
Interest rate swaps outstanding		$ 0
4.00% Notes, Due October 1, 2026 [Member]
Derivative [Line Items]
Notes		$ 483.2	$ 494.7
Cash Flow Hedging [Member] | Interest Rate Swaps [Member]
Derivative [Line Items]
Derivative, fixed interest rate			1.76%
Notional value			$ 300
Derivative, maturity date			May 8, 2020
Gain on interest rate swap as a reduction to interest expense	$ 3.6
Cash Flow Hedging [Member] | Commodity Swaps [Member]
Derivative [Line Items]
Derivative, maturity date		Nov. 30, 2020
Derivative net (loss) gain estimated to be reclassified from AOCI into earnings over the next 12 months		$ 0.1
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member]
Derivative [Line Items]
Notional value		$ 193.5	$ 261.6
Derivative, maturity date		Dec. 24, 2020
Derivative net (loss) gain estimated to be reclassified from AOCI into earnings over the next 12 months		$ 3.1
Fair Value Hedging [Member]
Derivative [Line Items]
Posted cash collateral		0	0
Posted standby letters of credit		0	0
Net Investment Hedge [Member] | 4.00% Notes, Due October 1, 2026 [Member]
Derivative [Line Items]
Notes | €				€ 425
Interest rate				4.00%
Not Designated as Hedging [Member] | Foreign Exchange Contracts [Member]
Derivative [Line Items]
Notional value		$ 1,089.3	$ 105.2
Derivative, maturity date		Jul. 26, 2019

Derivatives (Schedule Of Commod

Derivatives (Schedule Of Commodity Swap Contracts Outstanding) (Details) - Brass [Member] - Cash Flow Hedging [Member] $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2019USD ($)T	Sep. 30, 2018USD ($)T
Derivative [Line Items]
Notional Amount | T	1	1
Contract Value | $	$ 5.1	$ 5.6

Derivatives (Schedule Of Fair V

Derivatives (Schedule Of Fair Value Of Outstanding Derivative Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Derivatives, Fair Value [Line Items]
Derivative assets	$ 4.7	$ 8.9
Derivative liabilities	1.4	0.8
Commodity Swaps [Member] | Accounts Payable [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	0.2	0.4
Interest Rate Swaps [Member] | Other Receivables [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets		1.8
Interest Rate Swaps [Member] | Deferred Charges And Other [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets		1
Interest Rate Swaps [Member] | Accrued Interest [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities		(0.3)
Foreign Exchange Contracts [Member] | Other Receivables [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	4.5	5.5
Foreign Exchange Contracts [Member] | Other Receivables [Member] | Not Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	0.2	0.4
Foreign Exchange Contracts [Member] | Deferred Charges And Other [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets		0.2
Foreign Exchange Contracts [Member] | Accounts Payable [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	0.5	0.3
Foreign Exchange Contracts [Member] | Accounts Payable [Member] | Not Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	0.6	0.2
Foreign Exchange Contracts [Member] | Other Long-term Liabilities [Member] | Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	$ 0.1	$ 0.2

Derivatives (Summary Of Impact

Derivatives (Summary Of Impact Of Effective And Ineffective Portions Of Designated Hedges And Gain (Loss)) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	$ (6.6)	$ 40.6	$ 16.9	$ 21.4
Effective Portion, Gain (Loss) Reclassified to Operations	2.5	(1.8)	8.2	(4)
Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations		0.5	(1.7)	(3)
Ineffective Portion, Gain (Loss) to Operations		0.3	1.7	1
Other Non-Operating [Member] | Net Investment Hedge [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	(6.2)	31.1	11.5	9.3
Interest Rate Swaps [Member] | Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI		0.6	(0.6)	4.3
Interest Rate Swaps [Member] | Interest Expense [Member] | Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations		0.3	2.2	0.6
Ineffective Portion, Gain (Loss) to Operations		0.3	1.7	1
Commodity Swaps [Member] | Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	(0.3)	(3.1)	(1)	(1.9)
Effective Portion, Gain (Loss) Reclassified to Operations	(0.1)	0.1	(0.3)	0.8
Commodity Swaps [Member] | Cost of Goods Sold [Member] | Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations		0.5	(4.4)	3
Foreign Exchange Contracts [Member] | Net Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	(0.1)	(0.1)	(0.2)	(0.1)
Effective Portion, Gain (Loss) Reclassified to Operations			(0.1)	0.1
Foreign Exchange Contracts [Member] | Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI		12.1	7.2	9.8
Effective Portion, Gain (Loss) Reclassified to Operations	$ 2.6	(1.9)	8.6	(4.9)
Foreign Exchange Contracts [Member] | Cost of Goods Sold [Member] | Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations		$ (0.3)	$ 0.5	$ (6.6)

Derivatives (Summary Of Impac_2

Derivatives (Summary Of Impact Of Derivative Instruments) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Foreign Exchange Contracts [Member] | Other Non-Operating [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in operations	$ 15.3	$ 3.6	$ 28.5	$ 2.3

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Narrative) (Details) - Common Stock [Member] - Energizer [Member] - USD ($) shares in Millions, $ in Millions	Jan. 28, 2019	Jun. 30, 2019	Jun. 30, 2019
Fair Value Of Financial Instruments [Line Items]
Unrealized loss on investment		$ 33.2	$ 38.2
Dividend income		$ 1.6	$ 3.2
Global Auto Care [Member]
Fair Value Of Financial Instruments [Line Items]
Stock consideration, shares	5.3
Stock consideration, value	$ 242.1

Fair Value Of Financial Instr_4

Fair Value Of Financial Instruments (Schedule Of Carrying Values And Fair Values For Financial Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investments	$ 204
Derivative Assets	4.7	$ 8.9
Derivative Liabilities	1.4	0.8
Debt	2,406.7	4,806.9
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investments	204
Derivative Assets	4.7	8.9
Derivative Liabilities	1.4	0.8
Debt	2,289	4,651.2
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investments	204
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	4.7	8.9
Derivative Liabilities	1.4	0.8
Debt	2,406.7	4,806.9
SB/RH [Member] | Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	2,329.7	4,330.9
SB/RH [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	2,213.9	4,233.3
SB/RH [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 2,329.7	$ 4,330.9

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Employee Benefit Plans [Abstract]
Company contributions to pension and defined benefit plans, including discretionary amounts	$ 0.3	$ 1.6	$ 1.2	$ 4.8

Employee Benefit Plans (Compone

Employee Benefit Plans (Components Of Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 0.1	$ 0.1	$ 0.3	$ 0.3
Interest cost	0.7	0.7	2.1	2
Expected return on assets	(1.1)	(1.1)	(3.3)	(3.4)
Recognized net actuarial loss	0.1	$ 0.3	0.1	0.8
Net periodic benefit cost	$ (0.2)		$ (0.8)	$ (0.3)
Weighted average assumptions
Discount rate	4.10%	4.25%	4.10%	4.25%
Expected return on plan assets	6.50%	7.25%	6.50%	7.25%
Non U.S. Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 0.5	$ 0.5	$ 1.5	$ 1.5
Interest cost	0.9	0.9	2.7	2.8
Expected return on assets	(1.1)	(1.1)	(3.2)	(3.3)
Recognized net actuarial loss	0.4	0.3	1.4	1.1
Net periodic benefit cost	$ 0.7	$ 0.6	$ 2.4	$ 2.1
Non U.S. Plans [Member] | Minimum [Member]
Weighted average assumptions
Discount rate	1.00%	1.75%	1.00%	1.75%
Expected return on plan assets	1.00%	1.75%	1.00%	1.75%
Rate of compensation increase	2.05%	2.25%	2.05%	2.25%
Non U.S. Plans [Member] | Maximum [Member]
Weighted average assumptions
Discount rate	8.15%	7.00%	8.15%	7.00%
Expected return on plan assets	4.01%	4.53%	4.01%	4.53%
Rate of compensation increase	4.85%	5.50%	4.85%	5.50%

Share Based Compensation (Narra

Share Based Compensation (Narrative) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	Nov. 21, 2020	Nov. 21, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized pre-tax compensation cost			$ 56.3		$ 56.3
SB/RH [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized pre-tax compensation cost			55.9		55.9
Annual Management Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share based compensation expense			$ 4.3	$ 3.5	$ 12.6	$ 6.8
Restricted Stock Units [Member] | Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
Restricted Stock Units [Member] | Long-Term Incentive Plan [Member] | Performance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-based service conditions pecentage					70.00%
Restricted Stock Units [Member] | Long-Term Incentive Plan [Member] | Service [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-based service conditions pecentage					30.00%
Restricted Stock Units [Member] | Bridge Awards [Member] | Performance [Member] | Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-based service conditions pecentage	60.00%	60.00%
Restricted Stock Units [Member] | Bridge Awards [Member] | Service [Member] | Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-based service conditions pecentage	40.00%	40.00%
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, vested and exercisable			0.2		0.2
Weighted average exercise price of vested and exercisable			$ 73.29		$ 73.29
Granted, exercised, forfeited, or vested shares			0

Share Based Compensation (Summa

Share Based Compensation (Summary Of Share Based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share based compensation			$ 35.8	$ 7
Spectrum Equity Plan [Member]
Share based compensation	$ 14	$ 5.7	35.8	7
SB/RH [Member]
Share based compensation			34.7
SB/RH [Member] | Spectrum Equity Plan [Member]
Share based compensation	$ 13.6	$ 4.9	$ 34.7	$ 4.6

Share Based Compensation (Sum_2

Share Based Compensation (Summary Of Activity Of The RSUs Granted) (Details) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	1.5
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.12
Granted, Fair Value at Grant Date | $	$ 80.9
Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.6
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.25
Granted, Fair Value at Grant Date | $	$ 32
Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.9
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.04
Granted, Fair Value at Grant Date | $	$ 48.9
Performance-Based RSUs [Member] | Vesting In Less Than 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.4
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.09
Granted, Fair Value at Grant Date | $	$ 24.4
Performance-Based RSUs [Member] | Vesting In More Than 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.5
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 52.98
Granted, Fair Value at Grant Date | $	$ 24.5
SB/RH [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	1.5
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 52.83
Granted, Fair Value at Grant Date | $	$ 79.4
SB/RH [Member] | Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.6
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 52.50
Granted, Fair Value at Grant Date | $	$ 30.5
SB/RH [Member] | Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.9
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.04
Granted, Fair Value at Grant Date | $	$ 48.9
SB/RH [Member] | Performance-Based RSUs [Member] | Vesting In Less Than 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.4
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.09
Granted, Fair Value at Grant Date | $	$ 24.4
SB/RH [Member] | Performance-Based RSUs [Member] | Vesting In More Than 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	0.5
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 52.98
Granted, Fair Value at Grant Date | $	$ 24.5

Share Based Compensation (Sum_3

Share Based Compensation (Summary Of RSU Activity) (Details) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	1.5
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 53.12
Granted, Fair Value at Grant Date | $	$ 80.9
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares | shares	0.6
Granted, Shares | shares	1.5
Forfeited, Shares | shares	(0.5)
Vested, Shares | shares	(0.2)
Ending balance, Shares | shares	1.4
Beginning balance, Weighted Average Grant Date Fair Value | $ / shares	$ 107.71
Granted, Weighted Average Grant Date Fair Value | $ / shares	53.12
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	100.58
Vested, Weighted Average Grant Date Fair Value | $ / shares	85.16
Ending balance, Weighted Average Grant Date Fair Value | $ / shares	$ 54.63
Beginning balance, Fair Value at Grant Date | $	$ 69
Granted, Fair Value at Grant Date | $	80.9
Forfeited, Fair Value at Grant Date | $	(57.7)
Vested, Fair Value at Grant Date | $	(15)
Ending balance, Fair Value at Grant Date | $	$ 77.3
SB/RH [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	1.5
Granted, Weighted Average Grant Date Fair Value | $ / shares	$ 52.83
Granted, Fair Value at Grant Date | $	$ 79.4
SB/RH [Member] | Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares | shares	0.6
Granted, Shares | shares	1.5
Forfeited, Shares | shares	(0.5)
Vested, Shares | shares	(0.2)
Ending balance, Shares | shares	1.4
Beginning balance, Weighted Average Grant Date Fair Value | $ / shares	$ 108.75
Granted, Weighted Average Grant Date Fair Value | $ / shares	52.83
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	101
Vested, Weighted Average Grant Date Fair Value | $ / shares	83.78
Ending balance, Weighted Average Grant Date Fair Value | $ / shares	$ 54.33
Beginning balance, Fair Value at Grant Date | $	$ 67.2
Granted, Fair Value at Grant Date | $	79.4
Forfeited, Fair Value at Grant Date | $	(57.4)
Vested, Fair Value at Grant Date | $	(13.7)
Ending balance, Fair Value at Grant Date | $	$ 75.4

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Jun. 14, 2019	Jan. 01, 2018	Dec. 22, 2017	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2018
Income Taxes [Line Items]
U.S. Federal statutory income tax rate		21.00%	35.00%	21.00%	21.00%
Tax benefit from reduction U.S. corporate income tax rate						$ 198.7
Mandatory repatriation tax payable period					8 years
Repatriation tax liability				$ 22.9	$ 22.9
Repatriation tax liability due and payable in the next 12 months, may be reduced or offset				2	2
U.S. net operating losses				450.8	450.8
Foreign tax credits	$ 63.9
Tax benefit for reducing deferred tax liability	48
Valuation allowance	63.9
Federal and state tax expense				95.1	$ 95.1
Valuation allowance, net operating losses	$ 36.7
Income tax expense for one-time deemed mandatory repatriation						71
GILTI [Member]
Income Taxes [Line Items]
U.S. Federal statutory income tax rate					21.00%
Spectrum Merger [Member]
Income Taxes [Line Items]
Valuation allowance						$ 335
SB/RH [Member]
Income Taxes [Line Items]
Income taxes payable				$ 114.9	$ 114.9

Income Taxes (Schedule Of Effec

Income Taxes (Schedule Of Effective Tax Rate) (Details)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Taxes [Line Items]
Effective tax rate	225.80%	(792.40%)	(20.30%)	3218.90%
SB/RH [Member]
Income Taxes [Line Items]
Effective tax rate	236.50%	33.90%	(131.40%)	(97.20%)

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	Jul. 13, 2018	Oct. 16, 2017	Jun. 30, 2019	Jun. 30, 2019
Related Party Transaction [Line Items]
Average repurchase price per share			$ 56.02	$ 56.02
TSAs And Reverse TSAs [Member]
Related Party Transaction [Line Items]
Net income			$ 1.4	$ 4
Net receivable			4	4
Transition Services Agreements [Member]
Related Party Transaction [Line Items]
Costs			6.3	12.9
Reverse Transition Services Agreements [Member]
Related Party Transaction [Line Items]
Costs			4.8	$ 8.9
Minimum [Member] | TSAs And Reverse TSAs [Member]
Related Party Transaction [Line Items]
Overall expected time period of transition				12 months
Maximum [Member] | TSAs And Reverse TSAs [Member]
Related Party Transaction [Line Items]
Overall expected time period of transition				24 months
Jefferies [Member]
Related Party Transaction [Line Items]
Fees and reimbursements of expenses from related party	$ 3
Jefferies [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Percentage beneficially owns of common stock		10.00%
Energizer [Member] | H&G Supply Agreement [Member]
Related Party Transaction [Line Items]
Supply agreement contract term				24 months
Net income			4.6	$ 8.3
Net receivable			$ 0.9	$ 0.9
Energizer [Member] | Energizer Shareholder Agreement [Member]
Related Party Transaction [Line Items]
Stock consideration, shares				5,300,000
Chairman And Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Shares of common stock repurchased from related parties				158,318
Value of repuchased common stock from related parties				$ 8

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Commitments And Contingencies [Abstract]
Estimated costs associated with environmental remediation activities	$ 3.8	$ 4
Product liability accruals	9.8	9.8
Product warranty accruals	$ 6.8	$ 7.8

Segment Information (Net Sales

Segment Information (Net Sales Relating To Segments) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue from External Customer [Line Items]
Net sales	$ 1,022.2	$ 1,029.4	$ 2,809.2	$ 2,834.3
Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales	1,022.2	1,029.4	2,809.2	2,834.3
Hardware & Home Improvement [Member] | Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales	354.6	372.4	990.7	1,016.8
Home And Personal Care [Member] | Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales	243.4	254.4	782.3	827.5
Global Pet Supplies [Member] | Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales	221.7	194.7	641.3	608.3
Home and Garden [Member] | Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales	$ 202.5	$ 207.9	$ 394.9	$ 381.7

Segment Information (Schedule O

Segment Information (Schedule Of Segment Information) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 92.8	$ 106.8	$ 159.9	$ 189.6
Corporate expenses	5.3	9.5	16.7	28.8
Interest expense	33.9	63.3	185.1	206.4
Depreciation and amortization	35.9	27.9	138.4	96.6
Share and incentive based compensation	15.6	5.7	38.7	7
Transaction related charges	4.8	5.5	16.4	20.4
Restructuring and related charges	20.7	17.9	42.2	55.4
Unrealized loss on Energizer investment	33.2		38.2
Foreign currency loss on multicurrency divestiture loans	7.7		29.5
Inventory acquisition step-up				0.8
Pet safety recall		5.1	0.7	16.3
Spectrum merger related transaction charges		3.1		22
Non-recurring HRG operating costs		1.1		13
Other	1.6	3.4	3.9	3.2
Income (loss) from operations before income taxes	19.5	44.7	(89.4)	(14.8)
Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	178.2	187.2	420.4	455.1
SB/RH [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	94.1		163.7
Corporate expenses	5.6		15.4
Interest expense	33.7		125.2
Depreciation and amortization	35.9		138.4
Share and incentive based compensation	15.2		37.6
Transaction related charges	4.8		16.4
Restructuring and related charges	20.7		42.2
Unrealized loss on Energizer investment	33.2		38.2
Foreign currency loss on multicurrency divestiture loans	7.7		29.5
Pet safety recall			0.7
Other	0.4		2.8
Income (loss) from operations before income taxes	21		(26)
SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	178.2		420.4
Hardware & Home Improvement [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges	1.1	12	4.3	40.8
Hardware & Home Improvement [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	67.7	73.9	175.9	179.5
Hardware & Home Improvement [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	67.7		175.9
Home And Personal Care [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges	3.2	0.2	4.7	0.5
Home And Personal Care [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	18.2	21.4	57.7	83.3
Home And Personal Care [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	18.2		57.7
Global Pet Supplies [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges	1.5	3.7	6.4	8.1
Global Pet Supplies [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	39	34.9	100.9	104.6
Global Pet Supplies [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	39		100.9
Home and Garden [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges	0.4	0.1	1.4	0.3
Home and Garden [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	53.3	57	85.9	87.7
Home and Garden [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 53.3		$ 85.9
Three Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		116
Corporate expenses		9.4
Interest expense		43.4
Depreciation and amortization		27.9
Share and incentive based compensation		4.9
Transaction related charges		5.5
Restructuring and related charges		17.9
Pet safety recall		5.1
Other		3.4
Income (loss) from operations before income taxes		69.7
Three Month Periods Ended July 1, 2018 [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		187.2
Three Month Periods Ended July 1, 2018 [Member] | Hardware & Home Improvement [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		73.9
Three Month Periods Ended July 1, 2018 [Member] | Home And Personal Care [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		21.4
Three Month Periods Ended July 1, 2018 [Member] | Global Pet Supplies [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		34.9
Three Month Periods Ended July 1, 2018 [Member] | Home and Garden [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		$ 57
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA				235.9
Corporate expenses				28.1
Interest expense				124
Depreciation and amortization				96.5
Share and incentive based compensation				4.6
Transaction related charges				20.4
Restructuring and related charges				55.4
Inventory acquisition step-up				0.8
Pet safety recall				16.3
Other				3.2
Income (loss) from operations before income taxes				105.8
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA				455.1
Nine Month Periods Ended July 1, 2018 [Member] | Hardware & Home Improvement [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA				179.5
Nine Month Periods Ended July 1, 2018 [Member] | Home And Personal Care [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA				83.3
Nine Month Periods Ended July 1, 2018 [Member] | Global Pet Supplies [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA				104.6
Nine Month Periods Ended July 1, 2018 [Member] | Home and Garden [Member] | SB/RH [Member] | Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA				$ 87.7

Earnings Per Share - SBH (Narra

Earnings Per Share - SBH (Narrative) (Details) shares in Millions, $ in Millions	Jul. 13, 2018USD ($)	Jun. 30, 2019shares
Upward adjustment	$ 200
Increase in total outstanding shares | shares		20.6
HRG [Member]
Net indebtedness and transaction expenses	328.2
Upward adjustment	$ 200
HRG [Member] | HRG Common Stock [Member]
Reverse stock split conversion	0.1613

Earnings Per Share - SBH (Sched

Earnings Per Share - SBH (Schedule Of Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Numerator
Net (loss) income from continuing operations attributable to controlling interest	$ (24.7)	$ 382.9	$ (108.8)	$ 390.3
(Loss) income from discontinued operations attributable to controlling interest	(1.2)	22.7	699.1	493.7
Net (loss) income attributable to controlling interest	$ (25.9)	$ 405.6	$ 590.3	$ 884
Denominator
Weighted average shares outstanding - basic	48.8	32.7	51.3	32.5
Dilutive shares		0.1		0.2
Weighted average shares outstanding - diluted	48.8	32.8	51.3	32.7
Earnings per share
Basic earnings per share from continuing operations	$ (0.51)	$ 11.69	$ (2.12)	$ 12
Basic earnings per share from discontinued operations	(0.02)	0.70	13.62	15.17
Basic earnings per share	(0.53)	12.39	11.50	27.17
Diluted earnings per share from continuing operations	(0.51)	11.68	(2.12)	11.94
Diluted earnings per share from discontinued operations	(0.02)	0.69	13.62	15.10
Diluted earnings per share	$ (0.53)	$ 12.37	$ 11.50	$ 27.04
Weighted average number of anti-dilutive shares excluded from denominator	0.2		0.1

Earnings Per Share - SBH (Sch_2

Earnings Per Share - SBH (Schedule Of Weighted Average Shares) (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Basic
Basic, weighted average shares	48.8	32.7	51.3	32.5
Diluted
Diluted, weighted average shares	48.8	32.8	51.3	32.7
HRG [Member]
Basic
Basic, weighted average shares		203		201.8
Basic, share conversion at 1 to 0.1613		32.7		32.5
Diluted
Diluted, weighted average shares		203.3		202.7
Diluted, share conversion at 1 to 0.1613		32.8		32.7

Guarantor Statements - SB_RH (N

Guarantor Statements - SB/RH (Narrative) (Details)	Jun. 30, 2019
6.625% Notes, Due November 15, 2022 [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate	6.625%
SBH And SB/RH [Member] | 6.625% Notes, Due November 15, 2022 [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate	6.625%
SBH And SB/RH [Member] | 6.125% Notes, Due December 15, 2024 [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate	6.125%
SBH And SB/RH [Member] | 5.75% Notes, Due July 15, 2025 [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate	5.75%
SBH And SB/RH [Member] | 4.00% Notes, Due October 1, 2026 [Member]
Condensed Financial Statements, Captions [Line Items]
Interest rate	4.00%

Guarantor Statements - SB_RH (S

Guarantor Statements - SB/RH (Statement Of Financial Position) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017
Assets
Cash and cash equivalents	$ 161.4			$ 552.5
Trade receivables, net	568.5			317.1
Other receivables	62.9			51.7
Inventories	718.6			583.6
Prepaid expenses and other	60.4			63.2
Current assets of business held for sale				2,402.6
Total current assets	1,571.8			3,970.7
Property, plant and equipment, net	464.9			500
Deferred charges and other	28.5			231.8
Investment	204.7
Goodwill	1,451			1,454.7
Intangible assets, net	1,567.5			1,641.8
Total assets	5,288.4			7,799
Liabilities and Shareholders' Equity
Current portion of long-term debt	13.8			26.9
Accounts payable	452.7			584.7
Accrued wages and salaries	65.4			55.1
Accrued interest	34.7			65
Other current liabilities	452.1			159.4
Current liabilities of business held for sale				537.6
Total current liabilities	1,018.7			1,428.7
Long-term debt, net of current portion	2,275.2			4,624.3
Deferred income taxes	35			35
Other long-term liabilities	75.5			121.4
Total liabilities	3,404.4			6,209.4
Shareholders' equity
Accumulated (deficit) earnings	340.5			(180.1)
Accumulated other comprehensive loss	(228.7)			(235.8)
Total shareholders' equity	1,874.6			1,581.3
Non-controlling interest	9.4			8.3
Total equity	1,884	$ 1,928.6	$ 1,436.6	1,589.6	$ 1,736.4	$ 1,356.9	$ 1,627.6	$ 1,946.9
Total liabilities and equity	5,288.4			7,799
Eliminations [Member]
Assets
Intercompany receivables	(2,922.7)			(1,931.3)
Inventories	(12)			(12.1)
Current assets of business held for sale				(10.1)
Total current assets	(2,934.7)			(1,953.5)
Long-term intercompany receivables	(153.4)			(403.2)
Deferred charges and other	(155.2)			(195.4)
Investments in subsidiaries	(5,950.2)			(6,160.3)
Total assets	(9,193.5)			(8,712.4)
Liabilities and Shareholders' Equity
Current portion of long-term debt	(0.2)			(0.2)
Intercompany accounts payable	(2,888.3)			(1,913.1)
Other current liabilities				(0.1)
Total current liabilities	(2,888.5)			(1,913.4)
Long-term intercompany debt	(187.5)			(421.4)
Deferred income taxes	(158.5)			(200.6)
Total liabilities	(3,234.5)			(2,535.4)
Shareholders' equity
Other capital	631.6			534.4
Accumulated (deficit) earnings	(7,007.4)			(7,117.4)
Accumulated other comprehensive loss	416.8			406
Total shareholders' equity	(5,959)			(6,177)
Total equity	(5,959)			(6,177)
Total liabilities and equity	(9,193.5)			(8,712.4)
Guarantor Subsidiaries [Member]
Assets
Cash and cash equivalents	0.5			1.8
Trade receivables, net	167.8			42.9
Intercompany receivables	1,813.9			1,648.3
Other receivables	5.6			1.8
Inventories	214.9			162.6
Prepaid expenses and other	6.5			4
Current assets of business held for sale				1,379
Total current assets	2,209.2			3,240.4
Property, plant and equipment, net	120.7			122.1
Long-term intercompany receivables	60.5			70.3
Deferred charges and other	(101)			0.6
Goodwill	544.2			611.4
Intangible assets, net	585.1			609.5
Investments in subsidiaries	1,625.3			1,262.5
Total assets	5,044			5,916.8
Liabilities and Shareholders' Equity
Current portion of long-term debt	4.6			4.3
Accounts payable	106.3			124.2
Intercompany accounts payable	208.5
Accrued wages and salaries	6.5			1.5
Other current liabilities	27.7			15.3
Current liabilities of business held for sale				157.8
Total current liabilities	353.6			303.1
Long-term debt, net of current portion	53.8			57.3
Long-term intercompany debt				295
Deferred income taxes	305.6			357.6
Other long-term liabilities	3.2			3.1
Total liabilities	716.2			1,016.1
Shareholders' equity
Other capital	439.4			803.7
Accumulated (deficit) earnings	4,095.9			4,303
Accumulated other comprehensive loss	(207.5)			(206)
Total shareholders' equity	4,327.8			4,900.7
Total equity	4,327.8			4,900.7
Total liabilities and equity	5,044			5,916.8
Nonguarantor Subsidiaries [Member]
Assets
Cash and cash equivalents	152.5			227
Trade receivables, net	168.4			165.3
Intercompany receivables	1,108.8			283
Other receivables	54.6			27.6
Inventories	244.9			204.6
Prepaid expenses and other	26.1			23.6
Current assets of business held for sale				482.5
Total current assets	1,755.3			1,413.6
Property, plant and equipment, net	156.1			155
Long-term intercompany receivables	10.8			11.6
Deferred charges and other	68.8			68.6
Goodwill	276.9			285.9
Intangible assets, net	249.8			261.9
Investments in subsidiaries	(2.9)			(2.9)
Total assets	2,514.8			2,193.7
Liabilities and Shareholders' Equity
Current portion of long-term debt	7.2			7.8
Accounts payable	250.5			238.1
Intercompany accounts payable	15.4			35.1
Accrued wages and salaries	25.8			29.3
Other current liabilities	282.8			77.8
Current liabilities of business held for sale				298.1
Total current liabilities	581.7			686.2
Long-term debt, net of current portion	10.8			13.8
Long-term intercompany debt	174.8			114.8
Deferred income taxes	63.1			70.6
Other long-term liabilities	59.3			45.8
Total liabilities	889.7			931.2
Shareholders' equity
Other capital	(1,088)			(1,361.9)
Accumulated (deficit) earnings	2,911.4			2,814.5
Accumulated other comprehensive loss	(209.3)			(200)
Total shareholders' equity	1,614.1			1,252.6
Non-controlling interest	11			9.9
Total equity	1,625.1			1,262.5
Total liabilities and equity	2,514.8			2,193.7
Parent [Member]
Assets
Cash and cash equivalents	3.2			276.6
Trade receivables, net	232.3			108.9
Other receivables	68.3			65.7
Inventories	270.8			228.5
Prepaid expenses and other	27.8			35.3
Current assets of business held for sale				551.2
Total current assets	602.4			1,266.2
Property, plant and equipment, net	188.1			222.9
Long-term intercompany receivables	82.1			321.3
Deferred charges and other	222.4			200.4
Investment	204.7
Goodwill	629.9			557.4
Intangible assets, net	732.6			770.4
Investments in subsidiaries	4,327.8			4,900.7
Total assets	6,990			8,239.3
Liabilities and Shareholders' Equity
Current portion of long-term debt	2.2			535
Accounts payable	102.8			222.4
Intercompany accounts payable	2,664.4			1,878
Accrued wages and salaries	33.1			24.6
Accrued interest	34.7			55
Other current liabilities	253.5			59.3
Current liabilities of business held for sale				81.7
Total current liabilities	3,090.7			2,856
Long-term debt, net of current portion	2,135.5			3,615.3
Long-term intercompany debt	12.7			11.6
Deferred income taxes	141.9			59.4
Other long-term liabilities	12.8			71.5
Total liabilities	5,393.6			6,613.8
Shareholders' equity
Other capital	2,122.8			2,096.8
Accumulated (deficit) earnings	(297.7)			(235.6)
Accumulated other comprehensive loss	(228.7)			(235.7)
Total shareholders' equity	1,596.4			1,625.5
Total equity	1,596.4			1,625.5
Total liabilities and equity	6,990			8,239.3
SB/RH [Member]
Assets
Cash and cash equivalents	156.2			505.4
Trade receivables, net	568.5			317.1
Other receivables	128.5			95.1
Inventories	718.6			583.6
Prepaid expenses and other	60.4			62.9
Current assets of business held for sale				2,402.6
Total current assets	1,632.2			3,966.7
Property, plant and equipment, net	464.9			500
Deferred charges and other	35			74.2
Investment	204.7
Goodwill	1,451			1,454.7
Intangible assets, net	1,567.5			1,641.8
Total assets	5,355.3			7,637.4
Liabilities and Shareholders' Equity
Current portion of long-term debt	13.8			546.9
Accounts payable	459.6			584.7
Accrued wages and salaries	65.4			55.4
Accrued interest	34.7			55
Other current liabilities	564			152.3
Current liabilities of business held for sale				537.6
Total current liabilities	1,137.5			1,931.9
Long-term debt, net of current portion	2,200.1			3,686.4
Deferred income taxes	352.1			287
Other long-term liabilities	75.3			120.4
Total liabilities	3,765			6,025.7
Shareholders' equity
Other capital	2,105.8			2,073
Accumulated (deficit) earnings	(297.8)			(235.5)
Accumulated other comprehensive loss	(228.7)			(235.7)
Total shareholders' equity	1,579.3			1,601.8
Non-controlling interest	11			9.9
Total equity	1,590.3	$ 1,638.8	$ 1,479	1,611.7	$ 1,731.7	$ 1,736.1	$ 1,981	$ 1,835.4
Total liabilities and equity	$ 5,355.3			$ 7,637.4

Guarantor Statements - SB_RH _2

Guarantor Statements - SB/RH (Statement Of Income) (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018
Condensed Income Statements, Captions [Line Items]
Net sales	$ 1,022.2			$ 1,029.4			$ 2,809.2	$ 2,834.3
Cost of goods sold	660.7			665.2			1,835.3	1,843.4
Restructuring and related charges	0.5			1.5			1.5	3.5
Gross profit	361			362.7			972.4	987.4
Selling	152.1			147.1			459.1	453.3
General and administrative	80.6			76.1			263.6	238.4
Research and development	10.5			10.8			32.7	33.8
Transaction related charges	4.8			5.5			16.4	20.4
Restructuring and related charges	20.2			16.4			40.7	51.9
Total operating expenses	268.2			255.9			812.5	797.8
Operating (loss) income	92.8			106.8			159.9	189.6
Interest expense (income)	33.9			63.3			185.1	206.4
Other non-operating expense (income), net	39.4			(1.2)			64.2	(2)
Income (loss) from continuing operations before income taxes	19.5			44.7			(89.4)	(14.8)
Income tax (benefit) expense	44.2			(354.2)			18.2	(476.4)
Net (loss) income from continuing operations	(24.7)	$ (54)	$ (29)	398.9	$ (34.7)	$ 97.2	(107.6)	461.6
(Loss) income from discontinued operations, net of tax	(1.2)	783.6	(83.2)	33.8	11.3	481.6	699.1	526.5
Net (loss) income	(25.9)			432.7			591.5	988.1
Net income attributable to non-controlling interest				27.1			1.2	104.1
Net (loss) income attributable to controlling interest	(25.9)			405.6			590.3	884
Parent [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	456.8						1,322.9
Cost of goods sold	338.3						986.9
Gross profit	118.5						336
Selling	55.4						176.2
General and administrative	43.9						160
Research and development	5.8						17.5
Transaction related charges	3.3						24.4
Restructuring and related charges	16.3						30
Total operating expenses	124.7						408.1
Operating (loss) income	(6.2)						(72.1)
Interest expense (income)	41.6						134.6
Other non-operating expense (income), net	53.8						(77.2)
Income (loss) from continuing operations before income taxes	(101.6)						(129.5)
Income tax (benefit) expense	(70.9)						(61.3)
Net (loss) income from continuing operations	(30.7)						(68.2)
(Loss) income from discontinued operations, net of tax	(1.2)						698.8
Net (loss) income	(31.9)						630.6
Net (loss) income attributable to controlling interest	(31.9)						630.6
SB/RH [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	1,022.2						2,809.2
Cost of goods sold	660.7						1,835.3
Restructuring and related charges	0.5						1.5
Gross profit	361						972.4
Selling	152.1						459.1
General and administrative	79.3						259.8
Research and development	10.5						32.7
Transaction related charges	4.8						16.4
Restructuring and related charges	20.2						40.7
Total operating expenses	266.9						808.7
Operating (loss) income	94.1						163.7
Interest expense (income)	33.7						125.2
Other non-operating expense (income), net	39.4						64.5
Income (loss) from continuing operations before income taxes	21						(26)
Income tax (benefit) expense	49.9						34.1
Net (loss) income from continuing operations	(28.9)	(12.4)	(18.9)	46.1	14.9	147.7	(60.1)
(Loss) income from discontinued operations, net of tax	(1.2)	$ 783.6	$ (83.2)	27.8	$ 11.3	$ 21.7	699.1
Net (loss) income	(30.1)						639
Net income attributable to non-controlling interest							1.2
Net (loss) income attributable to controlling interest	(30.1)						637.8
Eliminations [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	(353.5)						(1,096.2)
Cost of goods sold	(355.9)						(1,096.3)
Gross profit	2.4						0.1
Selling							(0.2)
General and administrative	(0.2)						(1.3)
Total operating expenses	(0.2)						(1.5)
Operating (loss) income	2.6						1.6
Interest expense (income)	0.1
Other non-operating expense (income), net	3.4						1,104.9
Income (loss) from continuing operations before income taxes	(0.9)						(1,103.3)
Income tax (benefit) expense	0.6						(0.3)
Net (loss) income from continuing operations	(1.5)						(1,103)
(Loss) income from discontinued operations, net of tax							89.8
Net (loss) income	(1.5)						(1,013.2)
Net (loss) income attributable to controlling interest	(1.5)						(1,013.2)
Guarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	467.5						1,140.4
Cost of goods sold	336.5						841.8
Restructuring and related charges	0.1						0.1
Gross profit	130.9						298.5
Selling	38.8						99.3
General and administrative	23.8						65.4
Research and development	2.3						7.1
Transaction related charges	0.3						(0.3)
Restructuring and related charges	0.5						1.4
Total operating expenses	65.7						172.9
Operating (loss) income	65.2						125.6
Interest expense (income)	0.5						6.6
Other non-operating expense (income), net	(26.1)						(455.7)
Income (loss) from continuing operations before income taxes	90.8						574.7
Income tax (benefit) expense	114.4						75.1
Net (loss) income from continuing operations	(23.6)						499.6
(Loss) income from discontinued operations, net of tax							(82)
Net (loss) income	(23.6)						417.6
Net (loss) income attributable to controlling interest	(23.6)						417.6
Nonguarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	451.4						1,442.1
Cost of goods sold	341.8						1,102.9
Restructuring and related charges	0.4						1.4
Gross profit	109.2						337.8
Selling	57.9						183.8
General and administrative	11.8						35.7
Research and development	2.4						8.1
Transaction related charges	1.2						(7.7)
Restructuring and related charges	3.4						9.3
Total operating expenses	76.7						229.2
Operating (loss) income	32.4						108.6
Interest expense (income)	(8.5)						(16)
Other non-operating expense (income), net	8.3						(507.5)
Income (loss) from continuing operations before income taxes	32.6						632.1
Income tax (benefit) expense	5.8						20.6
Net (loss) income from continuing operations	26.8						611.5
(Loss) income from discontinued operations, net of tax							(7.5)
Net (loss) income	26.8						604
Net income attributable to non-controlling interest							1.2
Net (loss) income attributable to controlling interest	$ 26.8						$ 602.8
Three Month Periods Ended July 1, 2018 [Member] | Parent [Member]
Condensed Income Statements, Captions [Line Items]
Net sales				487.8
Cost of goods sold				352.8
Gross profit				135
Selling				55
General and administrative				27.7
Research and development				5.6
Transaction related charges				3
Restructuring and related charges				13.6
Total operating expenses				104.9
Operating (loss) income				30.1
Interest expense (income)				37.7
Other non-operating expense (income), net				(44)
Income (loss) from continuing operations before income taxes				36.4
Income tax (benefit) expense				(8.9)
Net (loss) income from continuing operations				45.3
(Loss) income from discontinued operations, net of tax				28.1
Net (loss) income				73.4
Net (loss) income attributable to controlling interest				73.4
Three Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Condensed Income Statements, Captions [Line Items]
Net sales				1,029.4
Cost of goods sold				665.2
Restructuring and related charges				1.5
Gross profit				362.7
Selling				147.1
General and administrative				66.9
Research and development				10.8
Transaction related charges				5.5
Restructuring and related charges				16.4
Total operating expenses				246.7
Operating (loss) income				116
Interest expense (income)				43.4
Other non-operating expense (income), net				2.9
Income (loss) from continuing operations before income taxes				69.7
Income tax (benefit) expense				23.6
Net (loss) income from continuing operations				46.1
(Loss) income from discontinued operations, net of tax				27.8
Net (loss) income				73.9
Net income attributable to non-controlling interest				0.2
Net (loss) income attributable to controlling interest				73.7
Three Month Periods Ended July 1, 2018 [Member] | Eliminations [Member]
Condensed Income Statements, Captions [Line Items]
Net sales				(350.3)
Cost of goods sold				(350.9)
Gross profit				0.6
Operating (loss) income				0.6
Other non-operating expense (income), net				59.3
Income (loss) from continuing operations before income taxes				(58.7)
Income tax (benefit) expense				(0.1)
Net (loss) income from continuing operations				(58.6)
(Loss) income from discontinued operations, net of tax				(69.6)
Net (loss) income				(128.2)
Net (loss) income attributable to controlling interest				(128.2)
Three Month Periods Ended July 1, 2018 [Member] | Guarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales				440.9
Cost of goods sold				311.8
Gross profit				129.1
Selling				34
General and administrative				25.4
Research and development				2.3
Transaction related charges				0.8
Restructuring and related charges				0.1
Total operating expenses				62.6
Operating (loss) income				66.5
Interest expense (income)				4.9
Other non-operating expense (income), net				(15.2)
Income (loss) from continuing operations before income taxes				76.8
Income tax (benefit) expense				29.1
Net (loss) income from continuing operations				47.7
(Loss) income from discontinued operations, net of tax				55.2
Net (loss) income				102.9
Net (loss) income attributable to controlling interest				102.9
Three Month Periods Ended July 1, 2018 [Member] | Nonguarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales				451
Cost of goods sold				351.5
Restructuring and related charges				1.5
Gross profit				98
Selling				58.1
General and administrative				13.8
Research and development				2.9
Transaction related charges				1.7
Restructuring and related charges				2.7
Total operating expenses				79.2
Operating (loss) income				18.8
Interest expense (income)				0.8
Other non-operating expense (income), net				2.8
Income (loss) from continuing operations before income taxes				15.2
Income tax (benefit) expense				3.5
Net (loss) income from continuing operations				11.7
(Loss) income from discontinued operations, net of tax				14.1
Net (loss) income				25.8
Net income attributable to non-controlling interest				0.2
Net (loss) income attributable to controlling interest				$ 25.6
Nine Month Periods Ended July 1, 2018 [Member] | Parent [Member]
Condensed Income Statements, Captions [Line Items]
Net sales								1,353.6
Cost of goods sold								992.5
Gross profit								361.1
Selling								176.3
General and administrative								79.9
Research and development								17.5
Transaction related charges								12.8
Restructuring and related charges								45.5
Total operating expenses								332
Operating (loss) income								29.1
Interest expense (income)								107.9
Other non-operating expense (income), net								(285.1)
Income (loss) from continuing operations before income taxes								206.3
Income tax (benefit) expense								(3.6)
Net (loss) income from continuing operations								209.9
(Loss) income from discontinued operations, net of tax								57.4
Net (loss) income								267.3
Net (loss) income attributable to controlling interest								267.3
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Condensed Income Statements, Captions [Line Items]
Net sales								2,834.3
Cost of goods sold								1,843.4
Restructuring and related charges								3.5
Gross profit								987.4
Selling								453.3
General and administrative								192.1
Research and development								33.8
Transaction related charges								20.4
Restructuring and related charges								51.9
Total operating expenses								751.5
Operating (loss) income								235.9
Interest expense (income)								124
Other non-operating expense (income), net								6.1
Income (loss) from continuing operations before income taxes								105.8
Income tax (benefit) expense								(102.9)
Net (loss) income from continuing operations								208.7
(Loss) income from discontinued operations, net of tax								60.6
Net (loss) income								269.3
Net income attributable to non-controlling interest								1.2
Net (loss) income attributable to controlling interest								268.1
Nine Month Periods Ended July 1, 2018 [Member] | Eliminations [Member]
Condensed Income Statements, Captions [Line Items]
Net sales								(987.9)
Cost of goods sold								(986.2)
Gross profit								(1.7)
Selling								(0.1)
Total operating expenses								(0.1)
Operating (loss) income								(1.6)
Interest expense (income)								0.1
Other non-operating expense (income), net								366.7
Income (loss) from continuing operations before income taxes								(368.4)
Income tax (benefit) expense								(0.5)
Net (loss) income from continuing operations								(367.9)
(Loss) income from discontinued operations, net of tax								(145)
Net (loss) income								(512.9)
Net (loss) income attributable to controlling interest								(512.9)
Nine Month Periods Ended July 1, 2018 [Member] | Guarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales								1,011.7
Cost of goods sold								726.9
Restructuring and related charges								0.1
Gross profit								284.7
Selling								92
General and administrative								67.7
Research and development								6.6
Transaction related charges								3.6
Restructuring and related charges								1.2
Total operating expenses								171.1
Operating (loss) income								113.6
Interest expense (income)								14
Other non-operating expense (income), net								(78.2)
Income (loss) from continuing operations before income taxes								177.8
Income tax (benefit) expense								(109.8)
Net (loss) income from continuing operations								287.6
(Loss) income from discontinued operations, net of tax								99.1
Net (loss) income								386.7
Net (loss) income attributable to controlling interest								386.7
Nine Month Periods Ended July 1, 2018 [Member] | Nonguarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales								1,456.9
Cost of goods sold								1,110.2
Restructuring and related charges								3.4
Gross profit								343.3
Selling								185.1
General and administrative								44.5
Research and development								9.7
Transaction related charges								4
Restructuring and related charges								5.2
Total operating expenses								248.5
Operating (loss) income								94.8
Interest expense (income)								2
Other non-operating expense (income), net								2.7
Income (loss) from continuing operations before income taxes								90.1
Income tax (benefit) expense								11
Net (loss) income from continuing operations								79.1
(Loss) income from discontinued operations, net of tax								49.1
Net (loss) income								128.2
Net income attributable to non-controlling interest								1.2
Net (loss) income attributable to controlling interest								$ 127

Guarantor Statements - SB_RH _3

Guarantor Statements - SB/RH (Statement Of Comprehensive Income) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Condensed Statement of Income Captions [Line Items]
Net (loss) income	$ (25.9)	$ 432.7	$ 591.5	$ 988.1
Net unrealized loss on foreign currency translation	(0.3)	(59.1)	(23.4)	(36.9)
Unrealized gain (loss) on derivative instruments	(6.7)	30.4	6.6	20.6
Defined benefit pension gain (loss)	0.5	2.9	1.9	2.5
Deconsolidation of discontinued operations			21.9	(445.9)
Net change to derive comprehensive (loss) income for the periods	(6.5)	(25.8)	7	(447.6)
Comprehensive (loss) income	(32.4)	406.9	598.5	540.5
Comprehensive loss attributable to non-controlling interest	(0.1)	(10.1)	(0.1)	(2.5)
Comprehensive (loss) income attributable to controlling interest	(32.3)	417	598.6	543
Parent [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income	(31.9)		630.6
Net unrealized loss on foreign currency translation	(0.4)		(23.4)
Unrealized gain (loss) on derivative instruments	(6.6)		6.6
Defined benefit pension gain (loss)	0.5		1.9
Deconsolidation of discontinued operations			21.8
Net change to derive comprehensive (loss) income for the periods	(6.5)		6.9
Comprehensive (loss) income	(38.4)		637.5
Comprehensive (loss) income attributable to controlling interest	(38.4)		637.5
SB/RH [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income	(30.1)		639
Net unrealized loss on foreign currency translation	(0.3)		(23.4)
Unrealized gain (loss) on derivative instruments	(6.7)		6.6
Defined benefit pension gain (loss)	0.5		1.9
Deconsolidation of discontinued operations			21.9
Net change to derive comprehensive (loss) income for the periods	(6.5)		7
Comprehensive (loss) income	(36.6)		646
Comprehensive loss attributable to non-controlling interest	(0.1)		(0.1)
Comprehensive (loss) income attributable to controlling interest	(36.5)		646.1
Eliminations [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income	(1.5)		(1,013.2)
Net unrealized loss on foreign currency translation	5.4		56.1
Unrealized gain (loss) on derivative instruments	3.5		1.6
Defined benefit pension gain (loss)	(1)		(3.2)
Deconsolidation of discontinued operations			(43.5)
Net change to derive comprehensive (loss) income for the periods	7.9		11
Comprehensive (loss) income	6.4		(1,002.2)
Comprehensive (loss) income attributable to controlling interest	6.4		(1,002.2)
Guarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income	(23.6)		417.6
Net unrealized loss on foreign currency translation	(0.4)		(24.1)
Unrealized gain (loss) on derivative instruments	(1.8)		(0.8)
Defined benefit pension gain (loss)	0.5		1.6
Deconsolidation of discontinued operations			21.8
Net change to derive comprehensive (loss) income for the periods	(1.7)		(1.5)
Comprehensive (loss) income	(25.3)		416.1
Comprehensive (loss) income attributable to controlling interest	(25.3)		416.1
Nonguarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income	26.8		604
Net unrealized loss on foreign currency translation	(4.9)		(32)
Unrealized gain (loss) on derivative instruments	(1.8)		(0.8)
Defined benefit pension gain (loss)	0.5		1.6
Deconsolidation of discontinued operations			21.8
Net change to derive comprehensive (loss) income for the periods	(6.2)		(9.4)
Comprehensive (loss) income	20.6		594.6
Comprehensive loss attributable to non-controlling interest	(0.1)		(0.1)
Comprehensive (loss) income attributable to controlling interest	$ 20.7		$ 594.7
Three Month Periods Ended July 1, 2018 [Member] | Parent [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income		73.4
Net unrealized loss on foreign currency translation		(59.2)
Unrealized gain (loss) on derivative instruments		30.4
Defined benefit pension gain (loss)		2.9
Net change to derive comprehensive (loss) income for the periods		(25.9)
Comprehensive (loss) income		47.5
Comprehensive (loss) income attributable to controlling interest		47.5
Three Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income		73.9
Net unrealized loss on foreign currency translation		(59.1)
Unrealized gain (loss) on derivative instruments		30.4
Defined benefit pension gain (loss)		2.9
Net change to derive comprehensive (loss) income for the periods		(25.8)
Comprehensive (loss) income		48.1
Comprehensive loss attributable to non-controlling interest		(0.6)
Comprehensive (loss) income attributable to controlling interest		48.7
Three Month Periods Ended July 1, 2018 [Member] | Eliminations [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income		(128.2)
Net unrealized loss on foreign currency translation		121.7
Unrealized gain (loss) on derivative instruments		(18.4)
Defined benefit pension gain (loss)		(4.8)
Net change to derive comprehensive (loss) income for the periods		98.5
Comprehensive (loss) income		(29.7)
Comprehensive (loss) income attributable to controlling interest		(29.7)
Three Month Periods Ended July 1, 2018 [Member] | Guarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income		102.9
Net unrealized loss on foreign currency translation		(59.2)
Unrealized gain (loss) on derivative instruments		9.2
Defined benefit pension gain (loss)		2.4
Net change to derive comprehensive (loss) income for the periods		(47.6)
Comprehensive (loss) income		55.3
Comprehensive (loss) income attributable to controlling interest		55.3
Three Month Periods Ended July 1, 2018 [Member] | Nonguarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income		25.8
Net unrealized loss on foreign currency translation		(62.4)
Unrealized gain (loss) on derivative instruments		9.2
Defined benefit pension gain (loss)		2.4
Net change to derive comprehensive (loss) income for the periods		(50.8)
Comprehensive (loss) income		(25)
Comprehensive loss attributable to non-controlling interest		(0.6)
Comprehensive (loss) income attributable to controlling interest		$ (24.4)
Nine Month Periods Ended July 1, 2018 [Member] | Parent [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income				267.3
Net unrealized loss on foreign currency translation				(37)
Unrealized gain (loss) on derivative instruments				20.6
Defined benefit pension gain (loss)				2.5
Net change to derive comprehensive (loss) income for the periods				(13.9)
Comprehensive (loss) income				253.4
Comprehensive (loss) income attributable to controlling interest				253.4
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income				269.3
Net unrealized loss on foreign currency translation				(36.9)
Unrealized gain (loss) on derivative instruments				20.6
Defined benefit pension gain (loss)				2.5
Net change to derive comprehensive (loss) income for the periods				(13.8)
Comprehensive (loss) income				255.5
Comprehensive loss attributable to non-controlling interest				(0.1)
Comprehensive (loss) income attributable to controlling interest				255.6
Nine Month Periods Ended July 1, 2018 [Member] | Eliminations [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income				(512.9)
Net unrealized loss on foreign currency translation				76.6
Unrealized gain (loss) on derivative instruments				(26.8)
Defined benefit pension gain (loss)				(3.4)
Net change to derive comprehensive (loss) income for the periods				46.4
Comprehensive (loss) income				(466.5)
Comprehensive (loss) income attributable to controlling interest				(466.5)
Nine Month Periods Ended July 1, 2018 [Member] | Guarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income				386.7
Net unrealized loss on foreign currency translation				(37)
Unrealized gain (loss) on derivative instruments				13.4
Defined benefit pension gain (loss)				1.7
Net change to derive comprehensive (loss) income for the periods				(21.9)
Comprehensive (loss) income				364.8
Comprehensive (loss) income attributable to controlling interest				364.8
Nine Month Periods Ended July 1, 2018 [Member] | Nonguarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net (loss) income				128.2
Net unrealized loss on foreign currency translation				(39.5)
Unrealized gain (loss) on derivative instruments				13.4
Defined benefit pension gain (loss)				1.7
Net change to derive comprehensive (loss) income for the periods				(24.4)
Comprehensive (loss) income				103.8
Comprehensive loss attributable to non-controlling interest				(0.1)
Comprehensive (loss) income attributable to controlling interest				$ 103.9

Guarantor Statements - SB_RH _4

Guarantor Statements - SB/RH (Statement Of Cash Flows) (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	$ (186.1)	$ (175.2)
Net cash (used) provided by operating activities from discontinued operations	(250.4)	118.8
Net cash used by operating activities	(436.5)	(56.4)
Cash flows from investing activities
Purchases of property, plant and equipment	(40.3)	(56.6)
Proceeds from sales of property, plant and equipment	0.1	2.8
Proceeds from sale of discontinued operations, net of cash	2,854.4	1,546.8
Other investing activities	(0.2)	(0.5)
Net cash provided (used) by investing activities from continuing operations	2,814	1,492.5
Net cash used by investing activities from discontinued operations	(5.4)	(194.3)
Net cash provided (used) by investing activities	2,808.6	1,298.2
Cash flows from financing activities
Proceeds from issuance of debt	54	556.8
Payment of debt, including premium on extinguishment	(2,475.1)	(1,010.6)
Payment of debt issuance costs	(0.1)	(0.4)
Other financing activities, net	(8.9)	20.7
Net cash (used) provided by financing activities from continuing operations	(2,767)	(774.2)
Net cash (used) provided by financing activities from discontinued operations	(2.2)	117.7
Net cash (used) provided by financing activities	(2,769.2)	(656.5)
Effect of exchange rate changes on cash and cash equivalents	(2.9)	(3.1)
Net change in cash, cash equivalents and restricted cash	(400)	582.2
Cash, cash equivalents, and restricted cash, beginning of period	561.4	254.8
Cash, cash equivalents, and restricted cash, end of period	161.4	799.3
Parent [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	382.3
Net cash (used) provided by operating activities from discontinued operations	2.2
Net cash used by operating activities	384.5
Cash flows from investing activities
Purchases of property, plant and equipment	(20.2)
Proceeds from sale of discontinued operations, net of cash	2,854.4
Other investing activities	(0.2)
Net cash provided (used) by investing activities from continuing operations	2,834
Net cash used by investing activities from discontinued operations	(1.1)
Net cash provided (used) by investing activities	2,832.9
Cash flows from financing activities
Proceeds from issuance of debt	54
Payment of debt, including premium on extinguishment	(2,084)
Payment of debt issuance costs	(0.1)
Payment of cash dividends to parent	(696.9)
Advances related to intercompany transactions	(762.7)
Other financing activities, net	(8.9)
Net cash (used) provided by financing activities from continuing operations	(3,498.6)
Net cash (used) provided by financing activities from discontinued operations	(1.1)
Net cash (used) provided by financing activities	(3,499.7)
Net change in cash, cash equivalents and restricted cash	(282.3)
Cash, cash equivalents, and restricted cash, beginning of period	285.5
Cash, cash equivalents, and restricted cash, end of period	3.2
SB/RH [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	(171.4)
Net cash (used) provided by operating activities from discontinued operations	(250.4)
Net cash used by operating activities	(421.8)
Cash flows from investing activities
Purchases of property, plant and equipment	(40.3)
Proceeds from sales of property, plant and equipment	0.1
Proceeds from sale of discontinued operations, net of cash	2,854.4
Other investing activities	(0.2)
Net cash provided (used) by investing activities from continuing operations	2,814
Net cash used by investing activities from discontinued operations	(5.4)
Net cash provided (used) by investing activities	2,808.6
Cash flows from financing activities
Proceeds from issuance of debt	54
Payment of debt, including premium on extinguishment	(2,087.9)
Payment of debt issuance costs	(0.1)
Payment of cash dividends to parent	(696.9)
Other financing activities, net	(8.9)
Net cash (used) provided by financing activities from continuing operations	(2,739.8)
Net cash (used) provided by financing activities from discontinued operations	(2.2)
Net cash (used) provided by financing activities	(2,742)
Effect of exchange rate changes on cash and cash equivalents	(2.9)
Net change in cash, cash equivalents and restricted cash	(358.1)
Cash, cash equivalents, and restricted cash, beginning of period	514.3
Cash, cash equivalents, and restricted cash, end of period	156.2
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	314.1
Net cash (used) provided by operating activities from discontinued operations	2.5
Net cash used by operating activities	316.6
Cash flows from investing activities
Purchases of property, plant and equipment	(10.6)
Net cash provided (used) by investing activities from continuing operations	(10.6)
Net cash used by investing activities from discontinued operations	(2.5)
Net cash provided (used) by investing activities	(13.1)
Cash flows from financing activities
Advances related to intercompany transactions	(304.8)
Net cash (used) provided by financing activities from continuing operations	(304.8)
Net cash (used) provided by financing activities	(304.8)
Net change in cash, cash equivalents and restricted cash	(1.3)
Cash, cash equivalents, and restricted cash, beginning of period	1.8
Cash, cash equivalents, and restricted cash, end of period	0.5
Nonguarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	1,926
Net cash (used) provided by operating activities from discontinued operations	2.9
Net cash used by operating activities	1,928.9
Cash flows from investing activities
Purchases of property, plant and equipment	(9.5)
Proceeds from sales of property, plant and equipment	0.1
Net cash provided (used) by investing activities from continuing operations	(9.4)
Net cash used by investing activities from discontinued operations	(1.8)
Net cash provided (used) by investing activities	(11.2)
Cash flows from financing activities
Payment of debt, including premium on extinguishment	(3.9)
Advances related to intercompany transactions	(1,984.3)
Net cash (used) provided by financing activities from continuing operations	(1,988.2)
Net cash (used) provided by financing activities from discontinued operations	(1.1)
Net cash (used) provided by financing activities	(1,989.3)
Effect of exchange rate changes on cash and cash equivalents	(2.9)
Net change in cash, cash equivalents and restricted cash	(74.5)
Cash, cash equivalents, and restricted cash, beginning of period	227
Cash, cash equivalents, and restricted cash, end of period	152.5
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	(2,793.8)
Net cash (used) provided by operating activities from discontinued operations	(258)
Net cash used by operating activities	(3,051.8)
Cash flows from financing activities
Advances related to intercompany transactions	3,051.8
Net cash (used) provided by financing activities from continuing operations	3,051.8
Net cash (used) provided by financing activities	$ 3,051.8
Nine Month Periods Ended July 1, 2018 [Member] | Parent [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations		(155.7)
Net cash (used) provided by operating activities from discontinued operations		3.9
Net cash used by operating activities		(151.8)
Cash flows from investing activities
Purchases of property, plant and equipment		(27.6)
Proceeds from sales of property, plant and equipment		0.8
Net cash provided (used) by investing activities from continuing operations		(26.8)
Net cash used by investing activities from discontinued operations		(3.9)
Net cash provided (used) by investing activities		(30.7)
Cash flows from financing activities
Proceeds from issuance of debt		545.5
Payment of debt, including premium on extinguishment		(35.3)
Payment of debt issuance costs		(0.4)
Payment of cash dividends to parent		(351.8)
Advances related to intercompany transactions		20.9
Net cash (used) provided by financing activities from continuing operations		178.9
Net cash (used) provided by financing activities		178.9
Net change in cash, cash equivalents and restricted cash		(3.6)
Cash, cash equivalents, and restricted cash, beginning of period		21.3
Cash, cash equivalents, and restricted cash, end of period		17.7
Nine Month Periods Ended July 1, 2018 [Member] | SB/RH [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations		(119.1)
Net cash (used) provided by operating activities from discontinued operations		21.6
Net cash used by operating activities		(97.5)
Cash flows from investing activities
Purchases of property, plant and equipment		(56.6)
Proceeds from sales of property, plant and equipment		2.8
Other investing activities		(0.5)
Net cash provided (used) by investing activities from continuing operations		(54.3)
Net cash used by investing activities from discontinued operations		(19.5)
Net cash provided (used) by investing activities		(73.8)
Cash flows from financing activities
Proceeds from issuance of debt		556.8
Payment of debt, including premium on extinguishment		(54.1)
Payment of debt issuance costs		(0.4)
Payment of cash dividends to parent		(351.8)
Net cash (used) provided by financing activities from continuing operations		150.5
Net cash (used) provided by financing activities from discontinued operations		2.6
Net cash (used) provided by financing activities		153.1
Effect of exchange rate changes on cash and cash equivalents		(3.1)
Net change in cash, cash equivalents and restricted cash		(21.3)
Cash, cash equivalents, and restricted cash, beginning of period		183.5
Cash, cash equivalents, and restricted cash, end of period		162.2
Nine Month Periods Ended July 1, 2018 [Member] | Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations		(29.9)
Net cash (used) provided by operating activities from discontinued operations		4.3
Net cash used by operating activities		(25.6)
Cash flows from investing activities
Purchases of property, plant and equipment		(8.9)
Proceeds from sales of property, plant and equipment		0.1
Other investing activities		(0.2)
Net cash provided (used) by investing activities from continuing operations		(9)
Net cash used by investing activities from discontinued operations		(4.2)
Net cash provided (used) by investing activities		(13.2)
Cash flows from financing activities
Advances related to intercompany transactions		34.9
Net cash (used) provided by financing activities from continuing operations		34.9
Net cash (used) provided by financing activities from discontinued operations		(0.1)
Net cash (used) provided by financing activities		34.8
Net change in cash, cash equivalents and restricted cash		(4)
Cash, cash equivalents, and restricted cash, beginning of period		4.8
Cash, cash equivalents, and restricted cash, end of period		0.8
Nine Month Periods Ended July 1, 2018 [Member] | Nonguarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations		94.5
Net cash (used) provided by operating activities from discontinued operations		8.8
Net cash used by operating activities		103.3
Cash flows from investing activities
Purchases of property, plant and equipment		(20.1)
Proceeds from sales of property, plant and equipment		1.9
Other investing activities		(0.3)
Net cash provided (used) by investing activities from continuing operations		(18.5)
Net cash used by investing activities from discontinued operations		(11.4)
Net cash provided (used) by investing activities		(29.9)
Cash flows from financing activities
Proceeds from issuance of debt		11.3
Payment of debt, including premium on extinguishment		(18.8)
Advances related to intercompany transactions		(79.2)
Net cash (used) provided by financing activities from continuing operations		(86.7)
Net cash (used) provided by financing activities from discontinued operations		2.7
Net cash (used) provided by financing activities		(84)
Effect of exchange rate changes on cash and cash equivalents		(3.1)
Net change in cash, cash equivalents and restricted cash		(13.7)
Cash, cash equivalents, and restricted cash, beginning of period		157.4
Cash, cash equivalents, and restricted cash, end of period		143.7
Nine Month Periods Ended July 1, 2018 [Member] | Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations		(28)
Net cash (used) provided by operating activities from discontinued operations		4.6
Net cash used by operating activities		(23.4)
Cash flows from financing activities
Advances related to intercompany transactions		23.4
Net cash (used) provided by financing activities from continuing operations		23.4
Net cash (used) provided by financing activities		$ 23.4