Spectrum Brands (SPB) 10-Q 6 May 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Apr. 03, 2022	May 03, 2022
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 3, 2022
Document Transition Report	false
Entity File Number	1-4219
Entity Registrant Name	Spectrum Brands Holdings, Inc.
Entity Tax Identification Number	74-1339132
Entity Incorporation, State or Country Code	DE
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	SPB
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		40,776,213
Entity Central Index Key	0000109177
Amendment Flag	false
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2022
SB/RH
Entity Information [Line Items]
Entity File Number	333-192634-03
Entity Registrant Name	SB/RH Holdings, LLC
Entity Tax Identification Number	27-2812840
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Central Index Key	0001592706

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Assets
Cash and cash equivalents	$ 193.7	$ 187.9
Trade receivables, net	349.5	248.4
Other receivables	125.3	63.7
Inventories	800.6	562.8
Prepaid expenses and other current assets	54.9	40.8
Current assets of business held for sale	1,919.8	1,810
Total current assets	3,443.8	2,913.6
Property, plant and equipment, net	256.4	260.2
Operating lease assets	74.3	56.5
Deferred charges and other	80.7	38.8
Goodwill	967	867.2
Intangible assets, net	1,263.7	1,204.1
Total assets	6,085.9	5,340.4
Liabilities and Shareholders' Equity
Current portion of long-term debt	12.1	12
Accounts payable	522.2	388.6
Accrued wages and salaries	43.4	67.4
Accrued interest	15.7	29.9
Other current liabilities	235	211.9
Current liabilities of business held for sale	475.7	454.3
Total current liabilities	1,304.1	1,164.1
Long-term debt, net of current portion	3,236.3	2,494.3
Long-term operating lease liabilities	48.1	44.5
Deferred income taxes	74.7	59.5
Other long-term liabilities	94.1	99
Total liabilities	4,757.3	3,861.4
Commitments and contingencies (Note 17)
Shareholders' equity
Common stock	0.5	0.5
Additional paid-in capital	2,033.2	2,063.8
Accumulated earnings	348.7	359.9
Accumulated other comprehensive loss, net of tax	(231.3)	(235.3)
Treasury stock	(828.8)	(717)
Total shareholders' equity	1,322.3	1,471.9
Non-controlling interest	6.3	7.1
Total equity	1,328.6	1,479
Total liabilities and equity	$ 6,085.9	$ 5,340.4

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Income Statement [Abstract]
Net Sales	$ 807.8	$ 760.3	$ 1,565	$ 1,496.5
Cost of goods sold	551	498	1,088.6	981.3
Restructuring and related charges	1.2	1.3	1.5	1.4
Gross profit	255.6	261	474.9	513.8
Selling	144.1	121.9	280.1	236.6
General and administrative	76	74.8	143.6	152.5
Research and development	8.2	7.8	15.8	14.4
Restructuring and related charges	15.2	3	32.3	11.9
Transaction related charges	20.2	8.2	35.1	27.2
Total operating expenses	263.7	215.7	506.9	442.6
Operating (loss) income	(8.1)	45.3	(32)	71.2
Interest expense	24.7	52.8	46.4	76
Other non-operating income, net	(0.9)	(2.2)	(0.3)	(11.1)
(Loss) income from continuing operations before income taxes	(31.9)	(5.3)	(78.1)	6.3
Income tax benefit	(6.8)	(0.7)	(22.8)	(4.8)
Net (loss) income from continuing operations	(25.1)	(4.6)	(55.3)	11.1
Income from discontinued operations, net of tax	41.1	40.3	79.9	97.5
Net income	16	35.7	24.6	108.6
Net (loss) income from continuing operations attributable to non-controlling interest	0	(0.9)	0	0.1
Net income (loss) from discontinued operations attributable to non-controlling interest	0.1	0	0.5	(0.2)
Net income attributable to controlling interest	15.9	36.6	24.1	108.7
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(25.1)	(3.7)	(55.3)	11
Net income from discontinued operations attributable to controlling interest	41	40.3	79.4	97.7
Net income attributable to controlling interest	$ 15.9	$ 36.6	$ 24.1	$ 108.7
Earnings Per Share
Basic earnings per share from continuing operations (in dollars per share)	$ (0.61)	$ (0.09)	$ (1.35)	$ 0.26
Basic earnings per share from discontinued operations (in dollars per share)	1	0.95	1.94	2.28
Basic earnings per share (in dollars per share)	0.39	0.86	0.59	2.54
Diluted earnings per share from continuing operations (in dollars per share)	(0.61)	(0.09)	(1.35)	0.26
Diluted earnings per share from discontinued operations (in dollars per share)	1	0.95	1.94	2.27
Diluted earnings per share (in dollars per share)	0.39	0.86	0.59	2.53
Dividend per share (in dollars per share)	$ 0.42	$ 0.42	$ 0.84	$ 0.84
Weighted Average Shares Outstanding
Basic (in shares)	40.8	42.6	41.1	42.8
Diluted (in shares)	40.8	42.6	41.1	43

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Net income	$ 16	$ 35.7	$ 24.6	$ 108.6
Other comprehensive (loss) income
Foreign currency translation (loss) gain	(1.6)	22.2	5.1	41.6
Deferred tax effect	(3.1)	(5)	(7.6)	0.3
Net unrealized (loss) gain on foreign currency translation	(4.7)	17.2	(2.5)	41.9
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on hedging activity before reclassification	6.4	5.8	7.6	(6.6)
Net reclassification for (gain) loss to income from continuing operations	(1.5)	3.1	(3.6)	5.8
Net reclassification for gain to income from discontinued operations	(0.7)	(0.1)	(1.2)	(0.1)
Unrealized gain (loss) on hedging instruments after reclassification	4.2	8.8	2.8	(0.9)
Deferred tax effect	(1)	(2.4)	3.5	0.1
Net unrealized gain (loss) on hedging derivative instruments	3.2	6.4	6.3	(0.8)
Defined benefit pension gain
Defined benefit pension gain (loss) before reclassification	1	0.9	1.7	(1.3)
Net reclassification for loss to income from continuing operations	1	1.1	2	2.2
Defined benefit pension gain after reclassification	2	2	3.7	0.9
Deferred tax effect	(0.6)	(0.6)	(3.5)	(0.4)
Net defined benefit pension gain	1.4	1.4	0.2	0.5
Net change to derive comprehensive income for the period	(0.1)	25	4	41.6
Comprehensive income	15.9	60.7	28.6	150.2
Comprehensive income attributable to controlling interest	16	60.8	28.6	149.9
Continuing Operations
Defined benefit pension gain
Comprehensive loss from continuing operations attributable to non-controlling interest	(0.1)	(0.1)	(0.1)	0
Comprehensive income from discontinuing operations attributable to non-controlling interest	(0.1)	(0.1)	(0.1)	0
Discontinued Operations
Defined benefit pension gain
Comprehensive loss from continuing operations attributable to non-controlling interest	0	0	0.1	0.3
Comprehensive income from discontinuing operations attributable to non-controlling interest	$ 0	$ 0	$ 0.1	$ 0.3

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholder's Equity - USD ($) shares in Millions, $ in Millions	Total	Open Market Purchases And Private Purchases	Total Shareholders' Equity	Total Shareholders' EquityOpen Market Purchases And Private Purchases	Common Stock	Common StockOpen Market Purchases And Private Purchases	Additional Paid-in Capital	Accumulated Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Treasury StockOpen Market Purchases And Private Purchases	Non- controlling Interest
Balances at beginning of period (in shares) at Sep. 30, 2020					43.1
Balances at beginning of period at Sep. 30, 2020	$ 1,415.8		$ 1,407.5		$ 0.5		$ 2,054.3	$ 243.9	$ (284.7)	$ (606.5)		$ 8.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	15.7		14.7					14.7				1
Income (loss) from discontinued operations, net of tax	57.2		57.4					57.4				(0.2)
Other comprehensive loss, net of tax	16.6		16.2						16.2			0.4
Treasury stock repurchases (in shares)						(0.6)
Treasury stock repurchases		$ (42.3)		$ (42.3)							$ (42.3)
Restricted stock issued and related tax withholdings (in shares)					0.2
Restricted stock issued and related tax withholdings	(6.9)		(6.9)				(18.6)			11.7
Share based compensation	7.5		7.5				7.5
Dividends declared	(18.4)		(18.4)					(18.4)
Dividend paid by subsidiary to NCI	(1)											(1)
Balances at end of period (in shares) at Jan. 03, 2021					42.7
Balances at end of period at Jan. 03, 2021	1,444.2		1,435.7		$ 0.5		2,043.2	297.6	(268.5)	(637.1)		8.5
Balances at beginning of period (in shares) at Sep. 30, 2020					43.1
Balances at beginning of period at Sep. 30, 2020	1,415.8		1,407.5		$ 0.5		2,054.3	243.9	(284.7)	(606.5)		8.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	11.1
Income (loss) from discontinued operations, net of tax	$ 97.5
Treasury stock repurchases (in shares)	(0.6)
Treasury stock repurchases										(42.3)
Balances at end of period (in shares) at Apr. 04, 2021					42.7
Balances at end of period at Apr. 04, 2021	$ 1,494.6		1,487.4		$ 0.5		2,051.6	315.7	(243.4)	(637)		7.2
Balances at beginning of period (in shares) at Jan. 03, 2021					42.7
Balances at beginning of period at Jan. 03, 2021	1,444.2		1,435.7		$ 0.5		2,043.2	297.6	(268.5)	(637.1)		8.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(4.6)		(3.7)					(3.7)				(0.9)
Income (loss) from discontinued operations, net of tax	40.3		40.3					40.3
Other comprehensive loss, net of tax	25		25.1						25.1			(0.1)
Restricted stock issued and related tax withholdings	0						(0.1)			0.1
Share based compensation	8.5		8.5				8.5
Dividends declared	(18.5)		(18.5)					(18.5)
Dividend paid by subsidiary to NCI	(0.3)											(0.3)
Balances at end of period (in shares) at Apr. 04, 2021					42.7
Balances at end of period at Apr. 04, 2021	1,494.6		1,487.4		$ 0.5		2,051.6	315.7	(243.4)	(637)		7.2
Balances at beginning of period (in shares) at Sep. 30, 2021					41.8
Balances at beginning of period at Sep. 30, 2021	1,479		1,471.9		$ 0.5		2,063.8	359.9	(235.3)	(717)		7.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(30.2)		(30.2)					(30.2)
Income (loss) from discontinued operations, net of tax	38.8		38.4					38.4				0.4
Other comprehensive loss, net of tax	4.1		4						4			0.1
Treasury stock repurchases (in shares)					(1.1)
Treasury stock repurchases	(110)		(110)							(110)
Restricted stock issued and related tax withholdings (in shares)					0.3
Restricted stock issued and related tax withholdings	(24.4)		(24.4)				(46.6)			22.2
Share based compensation	8.3		8.3				8.3
Dividends declared	(17.7)		(17.7)					(17.7)
Balances at end of period (in shares) at Jan. 02, 2022					41
Balances at end of period at Jan. 02, 2022	1,347.9		1,340.3		$ 0.5		2,025.5	350.4	(231.3)	(804.8)		7.6
Balances at beginning of period (in shares) at Sep. 30, 2021					41.8
Balances at beginning of period at Sep. 30, 2021	1,479		1,471.9		$ 0.5		2,063.8	359.9	(235.3)	(717)		7.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(55.3)
Income (loss) from discontinued operations, net of tax	$ 79.9
Treasury stock repurchases (in shares)	(1.3)
Treasury stock repurchases										(134)
Balances at end of period (in shares) at Apr. 03, 2022					40.8
Balances at end of period at Apr. 03, 2022	$ 1,328.6		1,322.3		$ 0.5		2,033.2	348.7	(231.3)	(828.8)		6.3
Balances at beginning of period (in shares) at Jan. 02, 2022					41
Balances at beginning of period at Jan. 02, 2022	1,347.9		1,340.3		$ 0.5		2,025.5	350.4	(231.3)	(804.8)		7.6
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(25.1)		(25.1)					(25.1)				0
Income (loss) from discontinued operations, net of tax	41.1		41					41				0.1
Other comprehensive loss, net of tax	(0.1)		0						0			(0.1)
Treasury stock repurchases (in shares)					(0.2)
Treasury stock repurchases	(24)		(24)							(24)
Restricted stock issued and related tax withholdings	(0.1)		(0.1)				(0.1)			0
Share based compensation	7.8		7.8				7.8
Dividends declared	(17.6)		(17.6)					(17.6)
Dividend paid by subsidiary to NCI	(1.3)											(1.3)
Balances at end of period (in shares) at Apr. 03, 2022					40.8
Balances at end of period at Apr. 03, 2022	$ 1,328.6		$ 1,322.3		$ 0.5		$ 2,033.2	$ 348.7	$ (231.3)	$ (828.8)		$ 6.3

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Cash flows from operating activities
Net income	$ 24.6	$ 108.6
Income from discontinued operations, net of tax	79.9	97.5
Net (loss) income from continuing operations	(55.3)	11.1
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	51.1	57.2
Share based compensation	12.2	13.7
Gain on equity investment	0	(6.9)
Amortization of debt issuance costs and debt discount	3.1	2.9
Write-off of unamortized discount and debt issuance costs	0	7.9
Non-cash purchase accounting adjustments	3.5	3.4
Deferred tax benefit	(43.7)	(27.1)
Net changes in operating assets and liabilities	(183.1)	(169.3)
Net cash used by operating activities from continuing operations	(212.2)	(107.1)
Net cash provided by operating activities from discontinued operations	5.3	27.3
Net cash used by operating activities	(206.9)	(79.8)
Cash flows from investing activities
Purchases of property, plant and equipment	(24.3)	(16.6)
Proceeds from disposal of property, plant and equipment	0.1	0
Business acquisitions, net of cash acquired	(314.3)	(129.8)
Proceeds from sale of equity investment	0	73.1
Other investing activity	(0.1)	(0.3)
Net cash used by investing activities from continuing operations	(338.6)	(73.6)
Net cash used by investing activities from discontinued operations	(12.4)	(11.5)
Net cash used by investing activities	(351)	(85.1)
Cash flows from financing activities
Payment of debt	(6.5)	(879.6)
Proceeds from issuance of debt	775	899
Payment of debt issuance costs	(6.7)	(12.6)
Treasury stock purchases	(134)	(42.3)
Dividends paid to shareholders	(34.4)	(35.7)
Share based award tax withholding payments, net of proceeds upon vesting	(24.5)	(7.2)
Other financing activity	0	0.3
Net cash provided (used) by financing activities from continuing operations	568.9	(78.1)
Net cash used by financing activities from discontinued operations	(2.2)	(2)
Net cash provided (used) by financing activities	566.7	(80.1)
Effect of exchange rate changes on cash and cash equivalents	(3)	3.4
Net change in cash, cash equivalents and restricted cash in continuing operations	5.8	(241.6)
Cash, cash equivalents, and restricted cash, beginning of period	190	533.8
Cash, cash equivalents, and restricted cash, end of period	195.8	292.2
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	0.5	0.6
Non cash financing activities
Issuance of shares through stock compensation plan	33.4	16.6
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	50.9	58.4
Cash paid for taxes associated with continued operations	19	11.5
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	30.2	36.7
Cash paid for taxes associated with continued operations	$ 10.1	$ 8.6

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Financial Position - SB/RH - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Assets
Cash and cash equivalents	$ 193.7	$ 187.9
Trade receivables, net	349.5	248.4
Other receivables	125.3	63.7
Inventories	800.6	562.8
Prepaid expenses and other current assets	54.9	40.8
Current assets of business held for sale	1,919.8	1,810
Total current assets	3,443.8	2,913.6
Property, plant and equipment, net	256.4	260.2
Operating lease assets	74.3	56.5
Deferred charges and other	80.7	38.8
Goodwill	967	867.2
Intangible assets, net	1,263.7	1,204.1
Total assets	6,085.9	5,340.4
Liabilities and Shareholders' Equity
Current portion of long-term debt	12.1	12
Accounts payable	522.2	388.6
Accrued wages and salaries	43.4	67.4
Accrued interest	15.7	29.9
Other current liabilities	235	211.9
Current liabilities of business held for sale	475.7	454.3
Total current liabilities	1,304.1	1,164.1
Long-term debt, net of current portion	3,236.3	2,494.3
Long-term operating lease liabilities	48.1	44.5
Deferred income taxes	74.7	59.5
Other long-term liabilities	94.1	99
Total liabilities	4,757.3	3,861.4
Commitments and contingencies (Note 17)
Shareholders' equity
Accumulated earnings	348.7	359.9
Accumulated other comprehensive loss, net of tax	(231.3)	(235.3)
Total shareholders' equity	1,322.3	1,471.9
Non-controlling interest	6.3	7.1
Total equity	1,328.6	1,479
Total liabilities and equity	6,085.9	5,340.4
SB/RH
Assets
Cash and cash equivalents	192.1	186.2
Trade receivables, net	349.5	248.4
Other receivables	212.1	146.4
Inventories	800.6	562.8
Prepaid expenses and other current assets	54.9	40.8
Current assets of business held for sale	1,919.8	1,810
Total current assets	3,529	2,994.6
Property, plant and equipment, net	256.4	260.2
Operating lease assets	74.3	56.5
Deferred charges and other	49.5	35.1
Goodwill	967	867.2
Intangible assets, net	1,263.7	1,204.1
Total assets	6,139.9	5,417.7
Liabilities and Shareholders' Equity
Current portion of long-term debt	12.1	12
Accounts payable	522.4	388.8
Accrued wages and salaries	43.4	67.4
Accrued interest	15.7	29.9
Other current liabilities	230.2	214.4
Current liabilities of business held for sale	475.7	454.3
Total current liabilities	1,299.5	1,166.8
Long-term debt, net of current portion	3,236.3	2,494.3
Long-term operating lease liabilities	48.1	44.5
Deferred income taxes	262.1	272.4
Other long-term liabilities	101.7	106.3
Total liabilities	4,947.7	4,084.3
Commitments and contingencies (Note 17)
Shareholders' equity
Other capital	2,166.1	2,174.8
Accumulated earnings	(750.6)	(614.9)
Accumulated other comprehensive loss, net of tax	(231.2)	(235.2)
Total shareholders' equity	1,184.3	1,324.7
Non-controlling interest	7.9	8.7
Total equity	1,192.2	1,333.4
Total liabilities and equity	$ 6,139.9	$ 5,417.7

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Income - SB/RH - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Net Sales	$ 807.8	$ 760.3	$ 1,565	$ 1,496.5
Cost of goods sold	551	498	1,088.6	981.3
Restructuring and related charges	1.2	1.3	1.5	1.4
Gross profit	255.6	261	474.9	513.8
Selling	144.1	121.9	280.1	236.6
General and administrative	76	74.8	143.6	152.5
Research and development	8.2	7.8	15.8	14.4
Restructuring and related charges	15.2	3	32.3	11.9
Transaction related charges	20.2	8.2	35.1	27.2
Total operating expenses	263.7	215.7	506.9	442.6
Operating (loss) income	(8.1)	45.3	(32)	71.2
Interest expense	24.7	52.8	46.4	76
Other non-operating income, net	(0.9)	(2.2)	(0.3)	(11.1)
(Loss) income from continuing operations before income taxes	(31.9)	(5.3)	(78.1)	6.3
Income tax benefit	(6.8)	(0.7)	(22.8)	(4.8)
Net (loss) income from continuing operations	(25.1)	(4.6)	(55.3)	11.1
Income from discontinued operations, net of tax	41.1	40.3	79.9	97.5
Net income	16	35.7	24.6	108.6
Net (loss) income from continuing operations attributable to non-controlling interest	0	(0.9)	0	0.1
Net income (loss) from discontinued operations attributable to non-controlling interest	0.1	0	0.5	(0.2)
Net income attributable to controlling interest	15.9	36.6	24.1	108.7
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(25.1)	(3.7)	(55.3)	11
Net income from discontinued operations attributable to controlling interest	41	40.3	79.4	97.7
Net income attributable to controlling interest	15.9	36.6	24.1	108.7
SB/RH
Net Sales	807.8	760.3	1,565	1,496.5
Cost of goods sold	551	498	1,088.6	981.3
Restructuring and related charges	1.2	1.3	1.5	1.4
Gross profit	255.6	261	474.9	513.8
Selling	144.1	121.9	280.1	236.6
General and administrative	75.2	74.1	142.4	151.1
Research and development	8.2	7.8	15.8	14.4
Restructuring and related charges	15.2	3	32.3	11.9
Transaction related charges	20.2	8.2	35.1	27.2
Total operating expenses	262.9	215	505.7	441.2
Operating (loss) income	(7.3)	46	(30.8)	72.6
Interest expense	24.8	52.9	46.7	76.1
Other non-operating income, net	(0.9)	(2.2)	(0.4)	(11.1)
(Loss) income from continuing operations before income taxes	(31.2)	(4.7)	(77.1)	7.6
Income tax benefit	(6.6)	(0.5)	(22.4)	(4.4)
Net (loss) income from continuing operations	(24.6)	(4.2)	(54.7)	12
Income from discontinued operations, net of tax	41.1	40.4	79.9	97.6
Net income	16.5	36.2	25.2	109.6
Net (loss) income from continuing operations attributable to non-controlling interest	0	(0.9)	0	0.1
Net income (loss) from discontinued operations attributable to non-controlling interest	0.1	0	0.5	(0.2)
Net income attributable to controlling interest	16.4	37.1	24.7	109.7
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(24.6)	(3.3)	(54.7)	11.9
Net income from discontinued operations attributable to controlling interest	41	40.4	79.4	97.8
Net income attributable to controlling interest	$ 16.4	$ 37.1	$ 24.7	$ 109.7

Condensed Consolidated Statem_8

Condensed Consolidated Statements of Comprehensive Income - SB/RH - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Net income	$ 16	$ 35.7	$ 24.6	$ 108.6
Other comprehensive (loss) income
Foreign currency translation (loss) gain	(1.6)	22.2	5.1	41.6
Deferred tax effect	(3.1)	(5)	(7.6)	0.3
Net unrealized (loss) gain on foreign currency translation	(4.7)	17.2	(2.5)	41.9
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on hedging activity before reclassification	6.4	5.8	7.6	(6.6)
Net reclassification for (gain) loss to income from continuing operations	(1.5)	3.1	(3.6)	5.8
Net reclassification for gain to income from discontinued operations	(0.7)	(0.1)	(1.2)	(0.1)
Unrealized gain (loss) on hedging instruments after reclassification	4.2	8.8	2.8	(0.9)
Deferred tax effect	(1)	(2.4)	3.5	0.1
Net unrealized gain (loss) on hedging derivative instruments	3.2	6.4	6.3	(0.8)
Defined benefit pension gain
Defined benefit pension gain (loss) before reclassification	1	0.9	1.7	(1.3)
Net reclassification for loss to income from continuing operations	1	1.1	2	2.2
Defined benefit pension gain after reclassification	2	2	3.7	0.9
Deferred tax effect	(0.6)	(0.6)	(3.5)	(0.4)
Net defined benefit pension gain	1.4	1.4	0.2	0.5
Net change to derive comprehensive income for the period	(0.1)	25	4	41.6
Comprehensive income	15.9	60.7	28.6	150.2
Comprehensive income attributable to controlling interest	16	60.8	28.6	149.9
Continuing Operations
Defined benefit pension gain
Comprehensive loss from continuing operations attributable to non-controlling interest	(0.1)	(0.1)	(0.1)	0
Comprehensive income from discontinuing operations attributable to non-controlling interest	(0.1)	(0.1)	(0.1)	0
Discontinued Operations
Defined benefit pension gain
Comprehensive loss from continuing operations attributable to non-controlling interest	0	0	0.1	0.3
Comprehensive income from discontinuing operations attributable to non-controlling interest	0	0	0.1	0.3
SB/RH
Net income	16.5	36.2	25.2	109.6
Other comprehensive (loss) income
Foreign currency translation (loss) gain	(1.6)	22.2	5.1	41.6
Deferred tax effect	(3.1)	(5)	(7.6)	0.3
Net unrealized (loss) gain on foreign currency translation	(4.7)	17.2	(2.5)	41.9
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on hedging activity before reclassification	6.4	5.8	7.6	(6.6)
Net reclassification for (gain) loss to income from continuing operations	(1.5)	3.1	(3.6)	5.8
Net reclassification for gain to income from discontinued operations	(0.7)	(0.1)	(1.2)	(0.1)
Unrealized gain (loss) on hedging instruments after reclassification	4.2	8.8	2.8	(0.9)
Deferred tax effect	(1)	(2.4)	3.5	0.1
Net unrealized gain (loss) on hedging derivative instruments	3.2	6.4	6.3	(0.8)
Defined benefit pension gain
Defined benefit pension gain (loss) before reclassification	1	0.9	1.7	(1.3)
Net reclassification for loss to income from continuing operations	1	1.1	2	2.2
Defined benefit pension gain after reclassification	2	2	3.7	0.9
Deferred tax effect	(0.6)	(0.6)	(3.5)	(0.4)
Net defined benefit pension gain	1.4	1.4	0.2	0.5
Net change to derive comprehensive income for the period	(0.1)	25	4	41.6
Comprehensive income	16.4	61.2	29.2	151.2
Comprehensive income attributable to controlling interest	16.5	61.3	29.2	150.9
SB/RH | Continuing Operations
Defined benefit pension gain
Comprehensive loss from continuing operations attributable to non-controlling interest	(0.1)	(0.1)	(0.1)	0
Comprehensive income from discontinuing operations attributable to non-controlling interest	(0.1)	(0.1)	(0.1)	0
SB/RH | Discontinued Operations
Defined benefit pension gain
Comprehensive loss from continuing operations attributable to non-controlling interest	0	0	0.1	0.3
Comprehensive income from discontinuing operations attributable to non-controlling interest	$ 0	$ 0	$ 0.1	$ 0.3

Condensed Consolidated Statem_9

Condensed Consolidated Statements of Shareholder's Equity - SB/RH - USD ($) $ in Millions	Total	Total Shareholders' Equity	Accumulated Deficit	Accumulated Other Comprehensive Loss	Non- controlling Interest	SB/RH	SB/RHTotal Shareholders' Equity	SB/RHOther Capital	SB/RHAccumulated Deficit	SB/RHAccumulated Other Comprehensive Loss	SB/RHNon- controlling Interest
Balances at beginning of period at Sep. 30, 2020	$ 1,415.8	$ 1,407.5	$ 243.9	$ (284.7)	$ 8.3	$ 1,265.2	$ 1,255.3	$ 2,154.1	$ (614.2)	$ (284.6)	$ 9.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss from continuing operations	15.7	14.7	14.7		1	16.1	15.1		15.1		1
Income (loss) from discontinued operations, net of tax	57.2	57.4	57.4		(0.2)	57.2	57.4		57.4		(0.2)
Other comprehensive loss, net of tax	16.6	16.2		16.2	0.4	16.6	16.2			16.2	0.4
Restricted stock issued and related tax withholdings	(6.9)	(6.9)				(7.1)	(7.1)	(7.1)
Share based compensation	7.5	7.5				7.5	7.5	7.5
Dividends paid to parent						(60.1)	(60.1)		(60.1)
Dividend paid by subsidiary to NCI	(1)				(1)	(1)					(1)
Balances at end of period at Jan. 03, 2021	1,444.2	1,435.7	297.6	(268.5)	8.5	1,294.4	1,284.3	2,154.5	(601.8)	(268.4)	10.1
Balances at beginning of period at Sep. 30, 2020	1,415.8	1,407.5	243.9	(284.7)	8.3	1,265.2	1,255.3	2,154.1	(614.2)	(284.6)	9.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss from continuing operations	11.1					12
Income (loss) from discontinued operations, net of tax	97.5					97.6
Balances at end of period at Apr. 04, 2021	1,494.6	1,487.4	315.7	(243.4)	7.2	1,347.2	1,338.4	2,162.5	(580.8)	(243.3)	8.8
Balances at beginning of period at Jan. 03, 2021	1,444.2	1,435.7	297.6	(268.5)	8.5	1,294.4	1,284.3	2,154.5	(601.8)	(268.4)	10.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss from continuing operations	(4.6)	(3.7)	(3.7)		(0.9)	(4.2)	(3.3)		(3.3)		(0.9)
Income (loss) from discontinued operations, net of tax	40.3	40.3	40.3			40.4	40.4		40.4
Other comprehensive loss, net of tax	25	25.1		25.1	(0.1)	25	25.1			25.1	(0.1)
Restricted stock issued and related tax withholdings	0
Share based compensation	8.5	8.5				8	8	8
Dividends paid to parent						(16.1)	(16.1)		(16.1)
Dividend paid by subsidiary to NCI	(0.3)				(0.3)	(0.3)					(0.3)
Balances at end of period at Apr. 04, 2021	1,494.6	1,487.4	315.7	(243.4)	7.2	1,347.2	1,338.4	2,162.5	(580.8)	(243.3)	8.8
Balances at beginning of period at Sep. 30, 2021	1,479	1,471.9	359.9	(235.3)	7.1	1,333.4	1,324.7	2,174.8	(614.9)	(235.2)	8.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss from continuing operations	(30.2)	(30.2)	(30.2)			(30.1)	(30.1)		(30.1)
Income (loss) from discontinued operations, net of tax	38.8	38.4	38.4		0.4	38.8	38.4		38.4		0.4
Other comprehensive loss, net of tax	4.1	4		4	0.1	4.1	4			4	0.1
Restricted stock issued and related tax withholdings	(24.4)	(24.4)				(24.3)	(24.3)	(24.3)
Share based compensation	8.3	8.3				8.2	8.2	8.2
Dividends paid to parent						(119.2)	(119.2)		(119.2)
Balances at end of period at Jan. 02, 2022	1,347.9	1,340.3	350.4	(231.3)	7.6	1,210.9	1,201.7	2,158.7	(725.8)	(231.2)	9.2
Balances at beginning of period at Sep. 30, 2021	1,479	1,471.9	359.9	(235.3)	7.1	1,333.4	1,324.7	2,174.8	(614.9)	(235.2)	8.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss from continuing operations	(55.3)					(54.7)
Income (loss) from discontinued operations, net of tax	79.9					79.9
Balances at end of period at Apr. 03, 2022	1,328.6	1,322.3	348.7	(231.3)	6.3	1,192.2	1,184.3	2,166.1	(750.6)	(231.2)	7.9
Balances at beginning of period at Jan. 02, 2022	1,347.9	1,340.3	350.4	(231.3)	7.6	1,210.9	1,201.7	2,158.7	(725.8)	(231.2)	9.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss from continuing operations	(25.1)	(25.1)	(25.1)		0	(24.6)	(24.6)		(24.6)
Income (loss) from discontinued operations, net of tax	41.1	41	41		0.1	41.1	41		41		0.1
Other comprehensive loss, net of tax	(0.1)	0		0	(0.1)	(0.1)					(0.1)
Restricted stock issued and related tax withholdings	(0.1)	(0.1)
Share based compensation	7.8	7.8				7.4	7.4	7.4
Dividends paid to parent						(41.2)	(41.2)		(41.2)
Dividend paid by subsidiary to NCI	(1.3)				(1.3)	(1.3)					(1.3)
Balances at end of period at Apr. 03, 2022	$ 1,328.6	$ 1,322.3	$ 348.7	$ (231.3)	$ 6.3	$ 1,192.2	$ 1,184.3	$ 2,166.1	$ (750.6)	$ (231.2)	$ 7.9

Condensed Consolidated State_10

Condensed Consolidated Statements of Cash Flows - SB/RH - USD ($) $ in Millions	6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Cash flows from operating activities
Net income	$ 24.6	$ 108.6
Income from discontinued operations, net of tax	79.9	97.5
Net (loss) income from continuing operations	(55.3)	11.1
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	51.1	57.2
Share based compensation	12.2	13.7
Gain on equity investment	0	(6.9)
Amortization of debt issuance costs and debt discount	3.1	2.9
Write-off of unamortized discount and debt issuance costs	0	7.9
Non-cash purchase accounting adjustments	3.5	3.4
Deferred tax benefit	(43.7)	(27.1)
Net changes in operating assets and liabilities	(183.1)	(169.3)
Net cash used by operating activities from continuing operations	(212.2)	(107.1)
Net cash provided by operating activities from discontinued operations	5.3	27.3
Net cash used by operating activities	(206.9)	(79.8)
Cash flows from investing activities
Purchases of property, plant and equipment	(24.3)	(16.6)
Proceeds from disposal of property, plant and equipment	0.1	0
Business acquisitions, net of cash acquired	(314.3)	(129.8)
Proceeds from sale of equity investment	0	73.1
Other investing activity	(0.1)	(0.3)
Net cash used by investing activities from continuing operations	(338.6)	(73.6)
Net cash used by investing activities from discontinued operations	(12.4)	(11.5)
Net cash used by investing activities	(351)	(85.1)
Cash flows from financing activities
Payment of debt	(6.5)	(879.6)
Proceeds from issuance of debt	775	899
Payment of debt issuance costs	(6.7)	(12.6)
Net cash provided (used) by financing activities from continuing operations	568.9	(78.1)
Net cash used by financing activities from discontinued operations	(2.2)	(2)
Net cash provided (used) by financing activities	566.7	(80.1)
Effect of exchange rate changes on cash and cash equivalents	(3)	3.4
Net change in cash, cash equivalents and restricted cash in continuing operations	5.8	(241.6)
Cash, cash equivalents, and restricted cash, beginning of period	190	533.8
Cash, cash equivalents, and restricted cash, end of period	195.8	292.2
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	0.5	0.6
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	50.9	58.4
Cash paid for taxes associated with continued operations	19	11.5
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	30.2	36.7
Cash paid for taxes associated with continued operations	10.1	8.6
SB/RH
Cash flows from operating activities
Net income	25.2	109.6
Income from discontinued operations, net of tax	79.9	97.6
Net (loss) income from continuing operations	(54.7)	12
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	51.1	57.2
Share based compensation	11.8	13.1
Gain on equity investment	0	(6.9)
Amortization of debt issuance costs and debt discount	3.1	2.9
Write-off of unamortized discount and debt issuance costs	0	7.9
Non-cash purchase accounting adjustments	3.5	3.4
Deferred tax benefit	(43.3)	(26.8)
Net changes in operating assets and liabilities	(216.1)	(176.4)
Net cash used by operating activities from continuing operations	(244.6)	(113.6)
Net cash provided by operating activities from discontinued operations	5.3	27.4
Net cash used by operating activities	(239.3)	(86.2)
Cash flows from investing activities
Purchases of property, plant and equipment	(24.3)	(16.6)
Proceeds from disposal of property, plant and equipment	0.1	0
Business acquisitions, net of cash acquired	(314.3)	(129.8)
Proceeds from sale of equity investment	0	73.1
Other investing activity	(0.1)	(0.3)
Net cash used by investing activities from continuing operations	(338.6)	(73.6)
Net cash used by investing activities from discontinued operations	(12.4)	(11.5)
Net cash used by investing activities	(351)	(85.1)
Cash flows from financing activities
Payment of debt	(6.5)	(879.6)
Proceeds from issuance of debt	775	899
Payment of debt issuance costs	(6.7)	(12.6)
Payment of cash dividends to parent	(160.4)	(76.2)
Net cash provided (used) by financing activities from continuing operations	601.4	(69.4)
Net cash used by financing activities from discontinued operations	(2.2)	(2)
Net cash provided (used) by financing activities	599.2	(71.4)
Effect of exchange rate changes on cash and cash equivalents	(3)	3.4
Net change in cash, cash equivalents and restricted cash in continuing operations	5.9	(239.3)
Cash, cash equivalents, and restricted cash, beginning of period	188.3	529.8
Cash, cash equivalents, and restricted cash, end of period	194.2	290.5
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	0.5	0.6
SB/RH | Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	50.9	58.4
Cash paid for taxes associated with continued operations	19	11.5
SB/RH | Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	30.2	36.7
Cash paid for taxes associated with continued operations	$ 10.1	$ 8.6

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Apr. 03, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	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 fiscal year ended September 30, 2021. SBH’s and SB/RH’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 and six month periods included within this Quarterly Report for the Company are April 3, 2022 and April 4, 2021. Newly Adopted Accounting Standards In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . The new standard simplifies the accounting for income taxes by removing certain exceptions for recognizing deferred taxes for investments, performing intra-period allocation and calculating income taxes in interim periods. The new standard also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. The ASU is effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years and was adopted by the Company on October 1, 2021. The adoption did not have a material impact on the Company's condensed consolidated financial statements. Recently Issued Accounting Standards In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. In response to the concerns about structural risks of interbank offered rates (“IBORs”) and, particularly, the risk of cessation of the London Interbank Offered Rate (“LIBOR”), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. The ASU provides companies with optional guidance to ease the potential accounting burden associated with transitioning away from reference rates that are expected to be discontinued. In January 2021, the FASB issued ASU 2021-01, which adds implementation guidance to clarify certain optional expedients in Topic 848. The ASU can be adopted no later than December 31, 2022 with early adoption permitted. The Company is evaluating the effect of adopting this new accounting guidance. Transaction related charges Transaction related charges consist of costs from (1) a qualifying strategic transaction or business development opportunity, including an acquisition or divestiture, whether or not consummated, associated with the purchase or sale of net assets or equity interest of a business such as a business combination, equity investment, joint venture or purchase or sale of non-controlling interest; (2) subsequent integration related project costs directly associated with an acquisition including realized costs for the integration of acquired operations into the Company’s shared service platforms, termination of redundant or duplicative positions and locations, operations and/or products, employee transition costs, professional fees, and other post business combination expenses; and (3) divestiture support and separation costs consisting of incremental costs incurred to facilitate separation of a divested business or operation, including the development of shared service operations impacted by a separation, including impacts to shared platforms and personnel impacted by the transaction. Qualifying cost types not specified above include, but are not limited to, banking, advisory, legal, accounting, valuation, or other professional fees; and including impairment loss on existing assets considered duplicative or redundant and directly attributable to the respective transactions. See Note 2 – Divestitures and Note 3 – Acquisitions for further discussion. The following table summarizes transaction related charges incurred by the Company during the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Tristar acquisition and integration $ 12.7 $ — $ 14.4 $ — HHI divestiture and separation 1.2 — 5.5 — Rejuvenate acquisition and integration 2.0 — 6.3 — Armitage acquisition and integration 0.5 2.0 1.2 6.8 Other 3.8 6.2 7.7 20.4 Total transaction related charges $ 20.2 $ 8.2 $ 35.1 $ 27.2

DIVESTITURES

DIVESTITURES	6 Months Ended
	Apr. 03, 2022
Discontinued Operations and Disposal Groups [Abstract]
DIVESTITURES	DIVESTITURES The following table summarizes the components of Income from Discontinued Operations, Net of Tax in the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Income from discontinued operations before income taxes – HHI $ 71.0 $ 69.6 $ 130.9 $ 163.7 Loss from discontinued operations before income taxes – Other (3.1) (1.0) (3.4) (1.3) Interest on corporate debt allocated to discontinued operations 11.0 11.8 21.4 24.5 Income from discontinued operations before income taxes 56.9 56.8 106.1 137.9 Income tax expense from discontinued operations 15.8 16.5 26.2 40.4 Income from discontinued operations, net of tax 41.1 40.3 79.9 97.5 Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest 0.1 — 0.5 (0.2) Income from discontinued operations, net of tax attributable to controlling interest $ 41.0 $ 40.3 $ 79.4 $ 97.7 Interest from corporate debt allocated to discontinued operations includes interest expense from Term Loans required to be paid down using proceeds received on disposal on sale of a business, and interest expense from corporate debt not directly attributable to or related to other operations based on the ratio of net assets of the disposal group held for sale to the consolidated net assets of the Company plus consolidated debt, excluding debt assumed in transaction, required to be repaid, or directly attributable to other operations of the Company. Corporate debt, including Term Loans required to be paid down, are not classified as held for sale as they are not directly attributable to the identified disposal group. HHI On September 8, 2021, the Company entered into a definitive Asset and Stock Purchase Agreement (the "ASPA") with ASSA ABLOY AB ("ASSA") to sell its HHI segment for cash proceeds of $4.3 billion, subject to customary purchase price adjustments. The Company's assets and liabilities associated with the HHI disposal group have been classified as held for sale and the respective operations have been classified as discontinued operations and reported separately for all periods presented. The ASPA provides that ASSA will purchase the equity of certain subsidiaries of the Company, and acquire certain assets and assume certain liabilities of other subsidiaries used or held for the purpose of the HHI business. The Company and ASSA have made customary representations and warranties and have agreed to customary covenants relating to the acquisition. Among other things, prior to the consummation of the acquisition, the Company will be subject to certain business conduct restrictions with respect to its operation of the HHI business. The Company and ASSA have agreed to indemnify each other for losses arising from certain breaches of the ASPA and for certain other matters. In particular, the Company has agreed to indemnify ASSA for certain liabilities relating to the assets retained by the Company, and ASSA has agreed to indemnify the Company for certain liabilities assumed by ASSA, in each case as described in the ASPA. The Company and ASSA have agreed to enter into related agreements ancillary to the acquisition that will become effective upon the consummation of the acquisition, including a customary transition services agreements and reverse transition services agreements. The consummation of the acquisition is subject to certain customary closing conditions, including, among other things, (i) the absence of a material adverse effect on HHI, (ii) the expiration or termination of required waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, (iii) the receipt of certain other antitrust approvals in certain specified foreign jurisdictions (the conditions contained in (ii) and (iii) together, the “Antitrust Conditions”), (iv) the accuracy of the representations and warranties of the parties generally subject to a customary material adverse effect standard (as described in the ASPA) or other customary materiality qualifications), (v) the absence of governmental restrictions on the consummation of the acquisition in certain jurisdictions, and (vi) material compliance by the parties with their respective covenants and agreements under the ASPA. The consummation of the transaction is not subject to any financing condition. The Company is engaged with antitrust regulators in the ongoing regulatory review of the transaction. Although the timing and outcome of the regulatory process cannot be predicted, the Company currently expects the merger review process to last for several months. As such, though there can be no assurance when the transaction will close, if at all, the Company does expect the transaction to close before September 2022. The ASPA also contains certain termination rights, including the right of either party to terminate the ASPA if the consummation of the acquisition has not occurred on or before December 8, 2022 (the “Termination Date”). Further, if the acquisition has not been consummated by the Termination Date and all conditions precedent to ASSA's obligation to consummate the acquisition have otherwise been satisfied except for one or more of the Antitrust Conditions, then ASSA would be required to pay the Company a termination fee of $350 million. The following table summarizes the assets and liabilities of the HHI disposal group classified as held for sale as of April 3, 2022 and September 30, 2021: (in millions) April 3, 2022 September 30, 2021 Assets Trade receivables, net $ 152.0 $ 130.2 Other receivables 7.8 12.1 Inventories 401.1 332.2 Prepaid expenses and other current assets 41.2 39.1 Property, plant and equipment, net 157.3 143.5 Operating lease assets 65.8 55.5 Deferred charges and other 8.4 11.7 Goodwill 711.3 710.9 Intangible assets, net 374.9 374.8 Total assets of business held for sale $ 1,919.8 $ 1,810.0 Liabilities Current portion of long-term debt $ 1.3 $ 1.5 Accounts payable 242.6 206.6 Accrued wages and salaries 28.0 41.7 Other current liabilities 74.3 75.9 Long-term debt, net of current portion 54.0 54.4 Long-term operating lease liabilities 52.7 48.6 Deferred income taxes 8.2 7.8 Other long-term liabilities 14.6 17.8 Total liabilities of business held for sale $ 475.7 $ 454.3 The following table summarizes the components of income from discontinued operations before income taxes associated with the HHI divestiture in the accompanying Condensed Consolidated Statements of Operations for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Net sales $ 420.8 $ 389.5 $ 795.4 $ 798.2 Cost of goods sold 275.4 248.1 520.4 488.8 Gross profit 145.4 141.4 275.0 309.4 Operating expenses 72.3 69.9 139.5 140.3 Operating income 73.1 71.5 135.5 169.1 Interest expense 0.8 0.9 1.7 1.7 Other non-operating expense, net 1.3 1.0 2.9 3.7 Income from discontinued operations before income taxes $ 71.0 $ 69.6 $ 130.9 $ 163.7 Beginning in September 2021, the Company ceased the recognition of depreciation and amortization of long-lived assets associated with the HHI disposal group classified as held for sale. Interest expense consists of interest from debt directly attributable to HHI operations that primarily consist of interest from finance leases. No impairment loss was recognized on the assets held for sale as the purchase price of the business less estimated cost to sell is more than its carrying value. The following table presents significant non-cash items and capital expenditures of discontinued operations from the HHI divestiture for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Depreciation and amortization $ — $ 8.5 $ — $ 17.1 Share based compensation $ 1.2 $ 1.2 $ 4.1 $ 2.4 Purchases of property, plant and equipment $ 7.5 $ 7.3 $ 12.4 $ 11.5 Other Income from discontinued operations before income taxes – Other includes incremental pre-tax loss on sale for changes to tax and legal indemnifications and other agreed-upon funding under the acquisition agreement for sale and divestiture of its Global Batteries & Lighting ("GBL") and Global Auto Care ("GAC") divisions to Energizer Holdings, Inc. ("Energizer") during the year ended September 30, 2019. The Company and Energizer agreed to indemnify each other for losses arising from certain breaches of the acquisition agreement and for certain other matters. The Company has agreed to indemnify for certain liabilities relating to the assets retained, and Energizer agreed to indemnify the Company for certain liabilities assumed, in each case as described in the acquisition agreements. As of April 3, 2022 and September 30, 2021, the Company recognized $26.5 million and $36.5 million, respectively, related to indemnification payables in accordance with the acquisition agreements, including $9.8 million and $17.3 million, respectively, within Other Current Liabilities, primarily attributable to current income tax indemnifications, and $16.7 million and $19.2 million, respectively, within Other Long-Term Liabilities on the Company’s Condensed Consolidated Statements of Financial Position, primarily attributable to income tax indemnifications associated with previously recognized uncertain tax benefits. Subsequently, effective January 2, 2020, Energizer closed its divestitures of the European based Varta® consumer battery business in the EMEA region to Varta AG and transferred all respective rights and indemnifications attributable to the Varta® consumer battery business provided by the GBL sale to Varta AG.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Apr. 03, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS Tristar Business Acquisition On February 18, 2022, the Company acquired all of the membership interests in HPC Brands, LLC, which consist of the home appliances and cookware business of Tristar Products, Inc. (the "Tristar Business") for a purchase price of $325.0 million, net of customary purchase price adjustments and transaction costs, plus a potential earn-out payment of up to $100.0 million if certain gross profit targets are achieved in calendar year 2022, and another earn-out payment of $25.0 million if certain other gross profit targets are achieved in calendar year 2023. The acquisition of the Tristar Business was funded by a combination of cash on hand and incremental borrowings incurred as a new tranche under the Company's existing credit agreement. See Note 10 - Debt for further detail on the amendment to the credit agreement. The Tristar Business includes a portfolio of home appliances and cookware products sold under the PowerXL®, Emeril Legasse®, and Copper Chef® brands. The PowerXL® and Copper Chef® brands were acquired outright by the Company while the Emeril Legasse® brand remains subject to a trademark license agreement with the license holder (the "Emeril License"). Pursuant to the Emeril License, the Company will continue to license the Emeril Lagasse® brands in the US, Canada, Mexico, and the United Kingdom for certain designated product categories of household appliances within the HPC segment, including small kitchen food preparation products, indoor and outdoor grills and grill accessories, and cookbooks. The Emeril License is set to expire effective December 31, 2022 with options of up to three The net assets and operating results of the Tristar Business, since the acquisition date of February 18, 2022, are included in the Company’s Condensed Consolidated Statements of Income and reported within the HPC reporting segment for the three and six month periods ended April 3, 2022. The Company has recorded an allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the February 18, 2022 acquisition date. The excess of the purchase price over the fair value of the net tangible assets and identifiable intangible assets of $103.7 million was recorded as goodwill, which is deductible for tax purposes. Goodwill includes value associated with profits earned from market and expansion capabilities including the success of new product launches through direct response television and direct to consumer channels, new brand development and products brought to market by the Company, synergies from integration and streamlining operational activities, and the going concern of the business and the value of the assembled workforce. The preliminary fair values recorded were determined based upon a valuation with estimates and assumptions used in such valuation that are subject to change within the measurement period (up to one year from the acquisition date). The primary areas of acquisition account that are not finalized relate to amounts for purchase price, intangible assets, deferred taxes, goodwill, and components of working capital. The calculation of preliminary purchase price is as follows: (in millions) Amount Cash paid $ 314.6 Estimated purchase price settlement (39.1) Contingent consideration 30.0 Total purchase price $ 305.5 The Company recorded a contingent consideration liability of $30.0 million as of the date of the acquisition to reflect the estimated fair value of the contingent consideration for the earn-out payments. The fair value was determined using a Monte Carlo simulation model to value the earn-out based on the likelihood of reaching specific targets. The fair value measurement is determined based on significant unobservable inputs and thus represents a Level 3 fair value measurement. The key assumptions considered include the estimated amount and timing of projected gross profits, volatility, estimated discount rates, and risk-free interest rate. In each reporting period after the acquisition, the Company will reassess the value of the contingent consideration liability and may recognize an increase or decrease in the fair value in its consolidated statements of earnings after the measurement period. Changes may result from changes in actual results and projected forecasts. The inputs and assumptions may not be observable in the market, but reflect the assumptions the Company believes would be made by a market participant. There were no changes in the contingent consideration liability during the three and six month periods ended April 3, 2022 following the acquisition date of February 18, 2022. As of April 3, 2022, the current portion of the contingent consideration was classified as Other Current Liabilities for the calendar year 2022 payment of $25.0 million and the long-term portion as Other Long-Term Liabilities for the calendar year 2023 payment of $5.0 million on the Company’s Condensed Consolidated Statements of Financial Position. The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the date of acquisition: (in millions) Purchase Price Allocation Cash and cash equivalents $ 0.3 Trade receivables, net 58.4 Other receivables 0.4 Inventories 102.0 Prepaid expenses and other current assets 4.4 Property, plant and equipment, net 0.4 Operating lease assets 23.3 Goodwill 103.7 Intangible assets, net 95.0 Accounts payable (51.7) Accrued wages and salaries (0.6) Other current liabilities (19.0) Long-term operating lease liabilities (11.1) Net assets acquired $ 305.5 The values allocated to intangible assets and the weighted average useful lives are as follows: (in millions) Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 66.0 Indefinite Customer relationships 29.0 13 years Total intangibles acquired $ 95.0 The Company performed a valuation of the acquired inventories, tradenames, and customer relationships. The fair value measurements are based on significant inputs not observable in the market, and therefore, represent Level 3 measurements. The following is a summary of significant inputs to the valuation: Inventory – Acquired inventory consists of branded finished goods that were valued based on the comparative sales method, which estimates the expected sales price of the finished goods inventory, reduced for all costs expected to be incurred in its completion or disposition and a profit on those costs. Tradename – The Company valued the PowerXL® tradename, using an income approach, the relief-from-royalty method. Under this method, the asset value was determined by estimating the hypothetical royalties that would have to be paid if the tradenames were not owned. Royalty rate of 3% for valuation of PowerXL® was selected based on consideration of several factors, including prior transactions, related trademarks and tradenames, other similar trademark licensing, and transaction agreements and the relative profitability and perceived contribution of the tradenames. The discount rate applied to the projected cash flow was 16% based on the implied transaction internal rate of return for the overall business, excluding cost synergies. The resulting discounted cash flows were then tax-effected at the applicable statutory rate. Customer relationships – The Company values customer relationships using the multi-period excess earnings method under a market participant distributor method of the income approach. In determining the fair value of the customer relationships, the multi-period excess earnings approach values the intangible asset at the present value of the incremental after-tax cash flows attributable only to the customer relationship after deducting contributory asset charges. Only expected sales from current retail customers were used, which are estimated using average annual expected growth rate of 2.7%. The Company assumed a customer attrition rate of 5%, which is supported by historical attrition rates. The discount rate applied to the projected cash flow was 12% based upon a weighted average cost of capital for the overall business and income taxes were estimated at the applicable statutory rate. The following pro forma financial information summarizes the combined results of operations for the Company and the acquired Tristar Business, as though the companies were combined as of the beginning of the Company’s fiscal 2021. The unaudited pro forma financial information was as follows: Three Month Period Ended Six Month Period Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Proforma net sales $ 853.7 $ 902.8 $ 1,765.1 $ 1,848.0 Proforma net (loss) income from continuing operations (26.0) 6.1 (33.3) 21.2 Proforma net income 15.1 45.5 46.1 118.8 Proforma diluted earnings from continuing operations per share $ (0.64) $ 0.14 $ (0.77) $ 0.49 Proforma diluted earnings per share 0.37 1.07 1.07 2.77 The pro forma financial information includes, where applicable, adjustments for: (i) additional amortization expense that would have been recognized related to the acquired intangible assets, (ii) additional operating expense from the excess fair value adjustments on ROU operating lease assets for below market rents (iv) additional cost of sales related to the inventory valuation adjustment, (v) transaction costs and other one-time non-recurring costs and (vi) the estimated income tax effect on the acquired Tristar Business and pro forma adjustments.

RESTRUCTURING AND RELATED CHARG

RESTRUCTURING AND RELATED CHARGES	6 Months Ended
	Apr. 03, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND RELATED CHARGES	RESTRUCTURING AND RELATED CHARGES Global Productivity Improvement Program – During the year ended September 30, 2019, the Company initiated a company-wide, multi-year program, 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 completion of the Company’s divestitures of GBL and GAC during the year ended September 30, 2019, the project focus includes the transitioning of the Company’s continuing operations in a post-divestiture environment and separation from Energizer TSAs and reverse TSAs. Refer to Note 2 – Divestitures for further discussion of continuing involvement with Energizer. The initiative includes review of global processes 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 $156.3 million as of April 3, 2022, with approximately $0.9 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the fiscal year ending September 30, 2022. GPC Distribution Center Transitions – During the year ended September 30, 2021, the GPC segment entered into an initiative to update its supply chain and distribution operations within the US to optimize and improve fill rates, address capacity needs attributable to recent and projected growth in the business, improve product availability to meet increasing customer demand and improve overall operational effectiveness and throughput. The initiative includes the transition of its third party logistics (3PL) service provider at its existing Edwardsville, IL distribution center, incorporating new facilities into the distribution footprint by expanding warehouse capacity and securing additional space, and updating engagement and processes with suppliers and its transportation and logistics handlers. Costs incurred to facilitate the transition of service providers include one-time implementation and start-up costs, including the integration of the provider systems and technology, incremental compensation and incentive-based compensation to maintain performance during the transition period, duplicative and redundant costs, and incremental costs for various disruptions in the operations during the transition period, including supplemental transportation and storage costs. Due to the continued supply chain constraints impacting product availability experienced by the GPC segment, the Company has extended the initiative and expanded the project to include additional long-term capacity to be available later in the 2022 fiscal year. Total cumulative costs incurred associated with the project were $27.4 million as of April 3, 2022, with approximately $5.3 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the remainder of the year ending September 30, 2022. Other Restructuring Activities – The Company may enter into small, less significant initiatives and restructuring related activities primarily 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 six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Global productivity improvement program $ 2.3 $ 1.9 $ 4.1 $ 10.9 GPC distribution transition 5.6 — 15.9 — Other restructuring activities 8.5 2.4 13.8 2.4 Total restructuring and related charges $ 16.4 $ 4.3 $ 33.8 $ 13.3 Reported as: Cost of goods sold $ 1.2 $ 1.3 $ 1.5 $ 1.4 Operating expense 15.2 3.0 32.3 11.9 The following is a summary of restructuring and related charges for the three and six month periods ended April 3, 2022 and April 4, 2021, by cost type. (in millions) Termination Other Total For the three month period ended April 3, 2022 $ 1.2 $ 15.2 $ 16.4 For the three month period ended April 4, 2021 0.4 3.9 4.3 For the six month period ended April 3, 2022 1.9 31.9 33.8 For the six month period ended April 4, 2021 3.3 10.0 13.3 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 six month period ended April 3, 2022. (in millions) Termination Other Total Accrual balance at September 30, 2021 $ 4.6 $ 5.6 $ 10.2 Provisions 0.1 2.9 3.0 Cash expenditures (1.9) (0.7) (2.6) Foreign currency and other (0.8) (0.1) (0.9) Accrual balance at April 3, 2022 $ 2.0 $ 7.7 $ 9.7 The following summarizes restructuring and related charges by segment for the three and six month periods ended April 3, 2022 and April 4, 2021, by the Company’s segments: (in millions) HPC GPC H&G Corporate Total For the three month period ended April 3, 2022 $ 3.7 $ 8.2 $ — $ 4.5 $ 16.4 For the three month period ended April 4, 2021 1.5 0.6 — 2.2 4.3 For the six month period ended April 3, 2022 4.3 19.6 — 9.9 33.8 For the six month period ended April 4, 2021 4.1 2.1 — 7.1 13.3

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Apr. 03, 2022
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company generates all of its revenue from contracts with customers. The following table disaggregates our revenue for the three and six month periods ended April 3, 2022 and April 4, 2021, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended April 3, 2022 Three Month Period Ended April 4, 2021 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 136.8 $ 182.2 $ 194.2 $ 513.2 $ 115.3 $ 182.4 $ 166.8 $ 464.5 EMEA 109.1 95.3 — 204.4 123.3 94.2 — 217.5 LATAM 51.5 4.5 1.7 57.7 40.6 4.4 1.5 46.5 APAC 16.2 9.0 — 25.2 15.9 8.8 — 24.7 Licensing 2.1 2.4 0.7 5.2 2.8 2.1 0.5 5.4 Other 0.4 1.7 — 2.1 — 1.7 — 1.7 Total Revenue $ 316.1 $ 295.1 $ 196.6 $ 807.8 $ 297.9 $ 293.6 $ 168.8 $ 760.3 Six Month Period Ended April 3, 2022 Six Month Period Ended April 4, 2021 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 264.2 $ 369.7 $ 266.9 $ 900.8 $ 257.9 $ 360.5 $ 247.0 $ 865.4 EMEA 268.5 189.7 — 458.2 290.9 175.5 — 466.4 LATAM 120.1 9.2 4.1 133.4 83.0 8.4 3.2 94.6 APAC 37.9 20.2 — 58.1 38.2 17.9 — 56.1 Licensing 4.7 5.1 0.9 10.7 6.4 3.9 0.8 11.1 Other 0.4 3.4 — 3.8 — 2.9 — 2.9 Total Revenue $ 695.8 $ 597.3 $ 271.9 $ 1,565.0 $ 676.4 $ 569.1 $ 251.0 $ 1,496.5 The Company offers standard warranty coverage on certain products that it sells and accounts for this as an assurance warranty. As such, no transaction price is allocated to the standard warranty, and the Company records a liability for product warranty obligations at the time of sale to a customer based upon historical warranty experience. See Note 17 - Commitments and Contingencies for further information regarding the Company’s standard warranties. With the acquisition of the Tristar Business, the Company also sells extended warranty coverage for certain Tristar products that are sold directly to consumers, which it accounts for as service warranties. In most cases, the extended warranty is sold as a separate contract and separate performance obligation that is distinct from the product. The extended warranty transaction revenue is initially recognized as deferred revenue and amortized on a straight-line basis to Net Sales over the life of the contracts following the standard warranty period. Revenue attributable to extended warranties was first recognized with the acquisition of the Tristar Business on February 18, 2022. See Note 3 - Acquisitions for more details. As of April 3, 2022, the Company had $1.3 million service warranty revenue deferred and included in Other Current Liabilities on the Condensed Consolidated Statements of Financial Position. The Company has a broad range of customers including many large mass retail customers. During the three month periods ended April 3, 2022 and April 4, 2021, there were two large retail customers each exceeding 10% of consolidated Net Sales and representing 33.3% and 32.2% of consolidated Net Sales, respectively. During the six month periods ended April 3, 2022 and April 4, 2021, there were two large retail customers each exceeding 10% of consolidated Net Sales and representing 33.1% and 33.0% of consolidated Net Sales, respectively. A significant portion of our product sales from our HPC segment, primarily in the NA and LATAM regions, are subject to the continued use and access to the Black and Decker® brand (B&D) through a license agreement with Stanley Black and Decker. The license agreement was recently renewed through June 30, 2025, including a sell-off period from April 1, 2025 to June 30, 2025 whereby the Company can continue to sell and distribute but no longer produce products subject to the License Agreement. Net sales from B&D product sales consist of $98.0 million and $93.7 million for the three month periods ended April 3, 2022 and April 4, 2021, respectively. Net sales from B&D product sales consist of $229.8 million and $205.3 million for the six month periods ended April 3, 2022 and April 4, 2021, respectively. All other significant brands and tradenames used in the Company’s commercial operations are directly owned and not subject to further restrictions. In the normal course of business, the Company may allow customers to return product or take credit for product returns 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 be received. The allowance for product returns as of April 3, 2022, and September 30, 2021 was $21.1 million and $11.8 million, respectively. The increase in allowance for product returns balance is due to the acquisition of the Tristar Business. See Note 3 - Acquisitions

RECEIVABLES AND CONCENTRATION O

RECEIVABLES AND CONCENTRATION OF CREDIT RISK	6 Months Ended
	Apr. 03, 2022
Receivables [Abstract]
RECEIVABLES AND CONCENTRATION OF CREDIT RISK	RECEIVABLES AND CONCENTRATION OF CREDIT RISKThe allowance for uncollectible receivables as of April 3, 2022 and September 30, 2021 was $10.3 million and $6.7 million, respectively. The Company has a broad range of customers including many large mass retail customers. As of April 3, 2022 and September 30, 2021 there was one large retail customers exceeding 10% of consolidated Net Trade Receivables and representing 14.4% and 14.7%, respectively, of consolidated Net Trade Receivables.

INVENTORIES

INVENTORIES	6 Months Ended
	Apr. 03, 2022
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consist of the following: (in millions) April 3, 2022 September 30, 2021 Raw materials $ 83.1 $ 66.1 Work-in-process 9.8 8.3 Finished goods 707.7 488.4 $ 800.6 $ 562.8

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
	Apr. 03, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: (in millions) April 3, 2022 September 30, 2021 Land, buildings and improvements $ 77.3 $ 83.5 Machinery, equipment and other 385.9 383.0 Finance leases 145.0 146.1 Construction in progress 39.7 28.8 Property, plant and equipment 647.9 641.4 Accumulated depreciation (391.5) (381.2) Property, plant and equipment, net $ 256.4 $ 260.2

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Apr. 03, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill consists of the following: (in millions) HPC GPC H&G Total As of September 30, 2021 $ — $ 524.6 $ 342.6 $ 867.2 Tristar Business acquisition (Note 3) 103.7 — — 103.7 Foreign currency impact — (3.9) — (3.9) As of April 3, 2022 $ 103.7 $ 520.7 $ 342.6 $ 967.0 The carrying value of indefinite-lived intangibles and definite-lived intangibles assets subject to amortization and accumulated amortization are as follows: April 3, 2022 September 30, 2021 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable Intangible Assets: Customer relationships $ 644.6 $ (367.1) $ 277.5 $ 619.6 $ (352.3) $ 267.3 Technology assets 75.3 (28.3) 47.0 75.3 (25.8) 49.5 Tradenames 158.4 (149.0) 9.4 158.4 (141.9) 16.5 Total Amortizable Intangible Assets 878.3 (544.4) 333.9 853.3 (520.0) 333.3 Indefinite-lived Intangible Assets – Tradenames 929.8 — 929.8 870.8 — 870.8 Total Intangible Assets $ 1,808.1 $ (544.4) $ 1,263.7 $ 1,724.1 $ (520.0) $ 1,204.1 There were no triggering events and no impairments of goodwill and intangible assets identified during the three and six month periods ended April 3, 2022. Amortization expense from the intangible assets for the three month periods ended April 3, 2022 and April 4, 2021 was $13.5 million and $16.8 million, respectively; and for the six month periods ended April 3, 2022 and April 4, 2021 was $26.7 million and $30.9 million, respectively. Excluding the impact of any future acquisitions, dispositions 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 2022 $ 50.2 2023 42.2 2024 42.2 2025 40.1 2026 38.5

DEBT

DEBT	6 Months Ended
	Apr. 03, 2022
Debt Disclosure [Abstract]
DEBT	DEBT Debt consists of the following: April 3, 2022 September 30, 2021 (in millions) Amount Rate Amount Rate Spectrum Brands Inc. Revolver Facility, variable rate, expiring June 30, 2025 $ 775.0 3.0 % $ — — % Term Loan Facility, variable rate, due March 3, 2028 396.0 2.5 % 398.0 2.5 % 5.75% Notes, due July 15, 2025 450.0 5.8 % 450.0 5.8 % 4.00% Notes, due October 1, 2026 470.3 4.0 % 492.9 4.0 % 5.00% Notes, due October 1, 2029 300.0 5.0 % 300.0 5.0 % 5.50% Notes, due July 15, 2030 300.0 5.5 % 300.0 5.5 % 3.875% Notes, due March 15, 2031 500.0 3.9 % 500.0 3.9 % Obligations under finance leases 97.6 5.0 % 101.9 4.9 % Total Spectrum Brands, Inc. debt 3,288.9 2,542.8 Unamortized discount on debt (0.9) (0.9) Debt issuance costs (39.6) (35.6) Less current portion (12.1) (12.0) Long-term debt, net of current portion $ 3,236.3 $ 2,494.3 Borrowings from the initial revolver capacity of $600 million under the Revolver Facility are subject to either adjusted London Inter-Bank Offered Rate ("LIBOR") plus margin ranging from 1.75% to 2.75% per annum, or base rate plus margin ranging from 0.75% to 1.75% per annum; and borrowings under the incremental revolver capacity of $500 million, per the third amendment to the Credit Agreement discussed below, are subject to Secured Overnight Financing Rate ("SOFR") plus margin ranging from 1.75% to 2.75% per annum or base rate plus margin ranging from 0.75% to 1.75%. The LIBOR borrowings are subject to a 0.75% LIBOR floor and the SOFR borrowings are subject to a 0.50% SOFR floor. Our Revolver Facility allows for the LIBOR rate to be phased out and replaced with the SOFR and therefore we do not anticipate a material impact by the expected upcoming LIBOR transition. As a result of borrowings and payments under the Revolver Facility, the Company had borrowing availability of $308.4 million at April 3, 2022, net of outstanding letters of credit of $16.6 million. The Term Loan Facility is subject to a rate per annum equal to either (1) the LIBO Rate (as defined in the Credit Agreement), subject to a 0.50% floor, adjusted for statutory reserves, plus a margin of 2.00% per annum or (2) the Alternate Base Rate (As defined in the Credit Agreement), plus a margin of 1.00% per annum. Credit Agreement On December 10, 2021, the Company entered into the second amendment to the Amended and Restated Credit Agreement (the "Credit Agreement") dated as of June 30, 2020. The second amendment includes certain modified terms from the existing Credit Agreement to provide for an alternate rate of interest to the Eurocurrency Rate applicable to Revolving Loans and Letters of Credit in Euro and Pounds Sterling. Pursuant to the second amendment, Sterling Overnight Index Average ("SONIA") replaced LIBO Rate as a reference rate for Revolving Loans and Letters of Credit denominated in Pounds Sterling and Euro Interbank Offered Rate ("EURIBOR") replaced LIBO Rate as a reference rate for Revolving Loans and Letters of Credit denominated in Euro. The Company currently has no borrowing under the Revolver Facility denominated in Euro or Pounds Sterling. On February 3, 2022, the Company entered into a third amendment to the Credit Agreement. The third amendment provides for incremental capacity on the Revolver Facility of $500 million that was used to support the acquisition of the Tristar Business and the continuing operations and working capital requirements of the Company. See Note 3 - Acquisitions for further discussion on the Tristar Business acquisition. Borrowings under the incremental capacity are subject to the same terms and conditions of the existing Revolver Facility, with a maturity date of June 30, 2025, other than a difference in borrowing rate which is subject to SOFR plus margin ranging from 1.75% to 2.75%, or base rate plus margin ranging from 0.75% to 1.75% per annum, with an increase by 25 basis points 270 days after the effective date of the third amendment and an additional 25 basis points on each 90 day anniversary of such date. The SOFR is subject to a 0.50% floor. The Company incurred $7.1 million in connection with the third amendment, which have been capitalized as debt issuance costs and will be amortized over the remaining term of the Credit Agreement.

DERIVATIVES

DERIVATIVES	6 Months Ended
	Apr. 03, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES Derivative financial instruments are used by the Company principally in the management of its foreign currency exchange rates. The Company does not hold or issue derivative financial instruments for trading purposes. Cash Flow Hedges 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 inventory purchases or the sale of product. Until the purchase or sale is recognized, the fair value of the related hedge is recorded in Accumulated Other Comprehensive Income ("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 purchase price variance in Cost of Goods Sold or Net Sales on the Condensed Consolidated Statements of Income. At April 3, 2022, the Company had a series of foreign exchange derivative contracts outstanding through September 29, 2023. The derivative net gain estimated to be reclassified from AOCI into earnings over the next 12 months is $5.2 million, net of tax. At April 3, 2022 and September 30, 2021, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $276.7 million and $279.9 million, respectively. The following table summarizes the impact of designated cash flow hedges and the pre-tax gain (loss) recognized in the Condensed Consolidated Statements of Income for the three and six month periods ended April 3, 2022 and April 4, 2021, respectively: Gain in OCI Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) April 3, 2022 April 4, 2021 Line Item April 3, 2022 April 4, 2021 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ — $ 0.1 Foreign exchange contracts 4.7 5.2 Cost of goods sold 1.5 (3.2) Total $ 4.8 $ 5.3 $ 1.5 $ (3.1) Gain (Loss) in OCI Reclassified Gain (Loss) to Continuing Operations For the six month periods ended (in millions) April 3, 2022 April 4, 2021 Line Item April 3, 2022 April 4, 2021 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ — $ — Foreign exchange contracts 3.9 (8.1) Cost of goods sold 3.6 (5.8) Total $ 4.0 $ (8.0) $ 3.6 $ (5.8) Derivative Contracts Not Designated as Hedges for Accounting Purposes The Company periodically enters into foreign exchange forward 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, Australian Dollars, Polish Zlotys, Mexican Pesos, or Japanese Yen, among others. 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 gain 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 April 3, 2022, the Company had a series of forward exchange contracts outstanding through July 20, 2022. At April 3, 2022 and September 30, 2021, the Company had $109.8 million and $198.4 million, respectively, of notional value of such foreign exchange derivative contracts outstanding. The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended April 3, 2022 and April 4, 2021, pre-tax: Three Month Periods Ended Six Month Periods Ended (in millions) Line Item April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Foreign exchange contracts Other non-operating expense (income) $ 0.2 $ (4.6) $ (0.9) $ (8.5) 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 April 3, 2022 September 30, 2021 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 7.4 $ 5.2 Foreign exchange contracts – designated as hedge Deferred charges and other 0.1 0.9 Foreign exchange contracts – not designated as hedge Other receivables 0.5 0.7 Total Derivative Assets $ 8.0 $ 6.8 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 0.4 $ 0.1 Foreign exchange contracts – designated as hedge Other long term liabilities 0.1 — Foreign exchange contracts – not designated as hedge Accounts payable 1.2 2.4 Total Derivative Liabilities $ 1.7 $ 2.5 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 April 3, 2022. 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 April 3, 2022, and September 30, 2021, there was no cash collateral outstanding and no posted standby letters of credit related to such liability positions. Net Investment Hedge SBI has €425.0 million aggregate principle amount of 4.00% Notes designated as a non-derivative economic hedge, or net investment hedge, of the translation of the Company’s net investments in Euro denominated subsidiaries at the time of issuance. The hedge effectiveness is measured on the beginning balance of the net investment and re-designated every three months. Any gains and losses attributable to the translation of the Euro denominated debt designated as net investment hedge are recognized as a component of foreign currency translation within AOCI, and gains and losses attributable to the translation of the undesignated portion are recognized as foreign currency translation gains or losses within Other Non-Operating Expense (Income). As of April 3, 2022, the full principal amount was designated as a net investment hedge and considered fully effective. The following summarizes the gain (loss) from the net investment hedge recognized in Other Comprehensive Income for the three and six month periods ended April 3, 2022 and April 4, 2021, pre-tax: Three Month Periods Ended Six Month Periods Ended Gain (loss) in OCI (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Net investment hedge $ 11.9 $ 20.1 $ 22.5 $ (1.4) 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.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Apr. 03, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	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 carrying value and estimated fair value of financial and derivative instruments as of April 3, 2022 and September 30, 2021 according to the fair value hierarchy are as follows: April 3, 2022 September 30, 2021 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Level 1 Level 2 Level 3 Fair Value Carrying Derivative Assets $ — $ 8.0 $ — $ 8.0 $ 8.0 $ — $ 6.8 $ — $ 6.8 $ 6.8 Derivative Liabilities — 1.7 — 1.7 1.7 — 2.5 — 2.5 2.5 Debt — 3,198.4 — 3,198.4 3,248.4 — 2,628.2 — 2,628.2 2,506.3 The fair value measurements of the Company’s debt represent non-active market exchanged traded securities which are valued at quoted input prices that are directly observable or indirectly observable through corroboration with observable market data. See Note 10 – Debt for additional detail on outstanding debt of SBH and SB/RH. See Note 11 – Derivatives for additional detail on derivative assets and liabilities. 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). During the three month period ended January 3, 2021, the Company held equity investments in Energizer common stock valued at quoted market prices, recognizing unrealized income from changes in fair value and realized income from the sale of its investment, plus dividend income on the Condensed Consolidated Statements of Income. The Company sold its remaining investment in Energizer common stock in January 2021. The following is a summary of income recognized as a component of Other Non-Operating Income in the Company's Condensed Consolidated Statements of Income: Three Month Period Ended Six Month Period Ended (in millions) April 4, 2021 April 4, 2021 Realized gain on equity investments sold $ 0.9 $ 6.9 Dividend income from equity investments — 0.2 Gain from equity investments $ 0.9 $ 7.1

SHAREHOLDER_S EQUITY

SHAREHOLDER’S EQUITY	6 Months Ended
	Apr. 03, 2022
Equity [Abstract]
SHAREHOLDER'S EQUITY	SHAREHOLDERS' EQUITY Share Repurchases The Company has a share repurchase program that is executed through purchases made from time to time either in the open market or otherwise. On May 4, 2021, the Board of Directors approved a $1 billion common stock repurchase program and terminated the previously approved share repurchase program. The authorization is effective for 36 months. As part of our share repurchase programs, the Company purchased treasury shares in open market purchases at market fair value, private purchases from Company employees, significant shareholders or beneficial interest owners at fair value. The following summarizes the activity of common stock repurchases for the three and six month periods ended April 3, 2022 and April 4, 2021: April 3, 2022 April 4, 2021 Three Month Periods Ended (in millions except per share data) Number of Shares Repurchased Average Price Per Share Amount Number of Shares Repurchased Average Price Per Share Amount Open Market Purchases 0.2 $ 96.90 $ 24.0 — $ — $ — April 3, 2022 April 4, 2021 Six Month Periods Ended (in millions except per share data) Number of Average Amount Number of Average Amount Open Market Purchases 1.3 $ 97.34 $ 134.0 — $ — $ — Private Purchases — — — 0.6 65.27 42.3 Total Purchases 1.3 $ 97.34 $ 134.0 0.6 $ 65.27 $ 42.3 During the fourth quarter ended September 30, 2021, SBH entered into a $150.0 million rule 10b5-1 repurchase plan to facilitate daily market share repurchases through September 16, 2022, until the cap is reached or until the plan is terminated. The Company completed share repurchases of $150.0 million under the rule 10b5-1 repurchase plan during the three month period ended April 3, 2022.

SHARE BASED COMPENSATION

SHARE BASED COMPENSATION	6 Months Ended
	Apr. 03, 2022
Share-based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	SHARE BASED COMPENSATION The following is a summary of share based compensation expense for the three and six month periods ended April 3, 2022 and April 4, 2021 for SBH and SB/RH, respectively. Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 SBH $ 6.6 $ 7.2 $ 12.2 $ 13.7 SB/RH $ 6.2 $ 6.8 $ 11.8 $ 13.1 The Company recognizes share based compensation expense from the issuance of Restricted Stock Units (“RSUs”), primarily under its Long-Term Incentive Plan ("LTIP"), 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. RSUs granted under the LTIP include time-based grants and performance based grants. Time-based RSU awards provide for either three year cliff vesting or graded vesting depending upon the vesting conditions and forfeitures provided by the grant. Performance-based RSU awards that are dependent upon achieving specified financial metrics (adjusted EBITDA, return on adjusted equity, and/or adjusted free cash flow) by the end of the three year vesting period. 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, valued based on the fair value of the awards as determined by the market price of the Company's share of common stock on the designated grant price date and recognized as a component of share-based compensation on a straight-line basis over the requisite service period of the award. The Company regularly issues annual grants under its LTIP during the first quarter of the fiscal year. The following is a summary of RSU grants issued during the six month period ended April 3, 2022: SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.03 $ 96.83 $ 3.1 0.02 $ 96.74 $ 2.0 Vesting in more than 12 months 0.08 96.87 7.7 0.08 96.80 7.7 Total time-based grants 0.11 $ 96.86 $ 10.8 0.10 $ 96.79 $ 9.7 Performance-based grants 0.17 $ 96.95 $ 16.7 0.17 $ 96.95 $ 16.7 Total grants 0.28 $ 96.91 $ 27.5 0.27 $ 96.89 $ 26.4

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
	Apr. 03, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME The change in the components of accumulated other comprehensive income (loss), net of taxes, for the six month periods ended April 3, 2022 and April 4, 2021 was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2021 $ (194.8) $ 6.4 $ (46.9) $ (235.3) Other comprehensive income before reclassification 6.8 1.2 0.6 8.6 Net reclassification for (gain) loss to income from continuing operations — (2.1) 1.0 (1.1) Net reclassification for gain to income from discontinued operations — (0.5) — (0.5) Other comprehensive income (loss) before tax 6.8 (1.4) 1.6 7.0 Deferred tax effect (4.5) 4.5 (2.9) (2.9) Other comprehensive income (loss), net of tax 2.3 3.1 (1.3) 4.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 2.2 3.1 (1.3) 4.0 Balance at January 2, 2022 (192.6) 9.5 (48.2) (231.3) Other comprehensive (loss) income before reclassification (1.6) 6.4 1.0 5.8 Net reclassification for (gain) loss to income from continuing operations — (1.5) 1.0 (0.5) Net reclassification for gain to income from discontinued operations — (0.7) — (0.7) Other comprehensive (loss) income before tax (1.6) 4.2 2.0 4.6 Deferred tax effect (3.1) (1.0) (0.6) (4.7) Other comprehensive (loss) income, net of tax (4.7) 3.2 1.4 (0.1) Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Other comprehensive (loss) income attributable to controlling interest (4.6) 3.2 1.4 — Balance at April 3, 2022 $ (197.2) $ 12.7 $ (46.8) $ (231.3) (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2020 $ (226.6) $ 3.6 $ (61.7) $ (284.7) Other comprehensive income (loss) income before reclassification 19.4 (12.4) (2.2) 4.8 Net reclassification for loss to income from continuing operations — 2.6 1.1 3.7 Net reclassification for loss to income from discontinued operations — 0.1 — 0.1 Other comprehensive income (loss) before tax 19.4 (9.7) (1.1) 8.6 Deferred tax effect 5.3 2.5 0.2 8.0 Other comprehensive income (loss), net of tax 24.7 (7.2) (0.9) 16.6 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.3 — — 0.3 Other comprehensive income (loss) attributable to controlling interest 24.3 (7.2) (0.9) 16.2 Balance at January 3, 2021 (202.3) (3.6) (62.6) (268.5) Other comprehensive income before reclassification 22.2 5.8 0.9 28.9 Net reclassification for loss to income from continuing operations — 3.1 1.1 4.2 Net reclassification for gain to income from discontinued operations — (0.1) — (0.1) Other comprehensive income before tax 22.2 8.8 2.0 33.0 Deferred tax effect (5.0) (2.4) (0.6) (8.0) Other comprehensive income, net of tax 17.2 6.4 1.4 25.0 Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Other comprehensive income attributable to controlling interest 17.3 6.4 1.4 25.1 Balance at April 4, 2021 $ (185.0) $ 2.8 $ (61.2) $ (243.4)

INCOME TAXES

INCOME TAXES	6 Months Ended
	Apr. 03, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate for the three and six month periods ended April 3, 2022 and April 4, 2021 was as follows: Three Month Periods Ended Six Month Periods Ended Effective tax rate April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 SBH 21.3 % 13.3 % 29.2 % (75.2) % SB/RH 21.1 % 10.2 % 29.1 % (58.7) % The estimated annual effective tax rate applied to the three and six month periods ended April 3, 2022 differs from the US federal statutory rate of 21% principally due to income earned outside the U.S. that is subject to U.S. tax, including the U.S. tax on global intangible low taxed income (“GILTI”), certain nondeductible expenses, foreign rates that differ from the US federal statutory rate, and state income taxes. The Company has U.S. net operating loss carryforwards ("NOL"), which do not allow it to take advantage of the foreign-derived intangible income deduction. The Company’s federal effective tax rate on GILTI is therefore 21%. During the six month period ended April 3, 2022, the Company recorded a $3.2 million tax benefit as an adjustment to the estimated benefit recorded in Fiscal 2021 for the Final Regulations issued under Internal Revenue Code Section 951A relating to the treatment of income that is subject to a high rate of tax under the GILTI regime. The Company completed and filed the amended return implementing these Regulations during the six month period ending April 3, 2022. The Company also recorded a $2.5 million tax benefit during the six month period ended April 3, 2022 for windfalls associated with the vesting of share compensation during the year. The Company generated a pretax loss on continuing operations year to date, so additional discrete tax benefits result in an increase to the tax rate. As of April 3, 2022, and September 30, 2021, there was $1.8 million of income tax receivable and $8.0 million of income taxes payable, respectively, with its parent company, on the SB/RH Condensed Consolidated Statements of Financial Position, calculated as if SB/RH were a separate taxpayer.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Apr. 03, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	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 additional matters or proceedings presently pending will have a material adverse effect on its results of operations, financial condition, liquidity or cash flows. Shareholder Litigation. On July 12, 2019, an amended consolidated class action complaint filed earlier in 2018 was filed in the United States District Court for the Western District of Wisconsin (the “Court”) by the Public School Teachers’ Pension & Retirement Fund of Chicago and the Cambridge Retirement against Spectrum Brands’ Legacy, Inc. (“Spectrum Legacy”). The complaint alleges that the defendants violated the Securities Exchange Act of 1934. The amended complaint added HRG Group, Inc. (“HRG”), the predecessor to the Company, as a defendant and asserted additional claims against the Company on behalf of a purported class of HRG shareholders. The class period of the consolidated amended complaint is from January 26, 2017 to November 19, 2018, and the plaintiffs seek an unspecified amount of compensatory damages, interest, attorneys’ and expert fees and costs. During the year ended September 30, 2020, the Company reached a proposed settlement resulting in an insignificant loss, net of third-party insurance coverage and payment, pending final approval by the Court. In February 2021, the Court declined to approve the proposed settlement without prejudice because the Court determined that as a procedural matter the plaintiff’s counsel had not taken the appropriate actions to be appointed to represent the purported class of HRG shareholders. The court subsequently appointed separate counsel to represent the HRG shareholder class. In August 2021, the Company reached an agreement in principle to settle the claims of the Spectrum Legacy class, the cost of which has been defrayed by third-party insurance. In October 2021, the Company reached an agreement in principle to settle the claims of the HRG class, the cost of which also has been defrayed by third-party insurance. In March 2022, the court granted approval to both settlements with formal opinion and order forthcoming. Environmental. The Company has provided for an estimated cost of $10.5 million and $11.3 million as of April 3, 2022 and September 30, 2021, respectively, associated with environmental remediation activities at some of its current and former manufacturing sites, included in Other Long-Term Liabilities on the Condensed Consolidated Statements 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 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 April 3, 2022 and September 30, 2021, the Company recognized $3.3 million and $3.0 million in product liability, respectively, included in Other Current Liabilities on the Condensed Consolidated Statements 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 $0.3 million and $0.4 million of warranty accruals as of April 3, 2022 and September 30, 2021, respectively, included in Other Current Liabilities on the Condensed Consolidated Statements of Financial Position.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Apr. 03, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Net sales relating to the segments for the three and six month periods ended April 3, 2022 and April 4, 2021 are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 HPC $ 316.1 $ 297.9 695.8 676.4 GPC 295.1 293.6 597.3 569.1 H&G 196.6 168.8 271.9 251.0 Net sales $ 807.8 $ 760.3 $ 1,565.0 $ 1,496.5 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 compensation costs consist of costs associated with long-term incentive compensation arrangements that generally consist of non-cash, stock-based compensation. During the six month period ended April 4, 2021, compensation costs included incentive bridge awards previously issued due to changes in the Company’s LTIP that allowed for cash based payment upon employee election but do not qualify for shared-based compensation, which were fully vested in November 2020. See Note 14 – Share Based Compensation for further details; • Restructuring and related charges consist of project costs associated with the restructuring initiatives across the Company's segments. See Note 4 – Restructuring and Related Charges for further details; • Transaction related charges are attributable to costs from qualifying strategic transaction or business opportunities, including an acquisition or divestiture, whether or not consummated, subsequent integration related project costs, divestiture support and incremental separation costs. See Note 1 – Basis of Presentation & Significant Accounting Policies for further details; • Incremental costs towards the SAP S/4 HANA ERP transformation to implement our enterprise-wide operating systems to SAP S/4 HANA on a global basis. This is a multi-year project that includes various costs, including software configuration and implementation costs that would be recognized as capital expenditures or deferred costs in accordance with applicable accounting policies, with certain costs recognized as operating expense associated with project development and management costs, and professional services with business partners engaged towards planning, design and business process review that would not qualify as software implementation costs. The Company has substantially completed the design phase of the project and is currently moving into the build phase; • Unallocated shared costs associated with discontinued operations from certain shared and center-led administrative functions the Company's business units excluded from income from discontinued operations as they are not a direct cost of the discontinued business but a result of indirect allocations, including but not limited to, information technology, human resources, finance and accounting, supply chain, and commercial operations. Amounts attributable to unallocated shared costs would be mitigated through subsequent strategic or restructuring initiatives, TSAs, elimination of extraneous costs, or re-allocations or absorption of existing continuing operations following the completed sale of the discontinued operations. See Note 2 – Divestitures for further details; • Non-cash purchase accounting adjustments recognized in earnings from continuing operations subsequent to an acquisition, including, but not limited to, the costs attributable to the step-up in inventory value, and the incremental value in ROU operating lease assets with below market rent, among others; • Non-cash asset impairments or write-offs realized and recognized in earnings from continuing operations; • Gains attributable to the Company's investment in Energizer common stock during the three and six month periods ended April 4, 2021, with such remaining shares sold in January 2021. See Note 12 – Fair Value of Financial Instruments for further details; • Incremental reserves for non-recurring litigation or environmental remediation activity including the proposed settlement on outstanding litigation matters at our H&G division attributable to significant and unusual nonrecurring claims with no previous history or precedent recognized during the six month period ended April 4, 2021 and the subsequent remeasurement during the six month period ended April 3, 2022; • Incremental costs realized under a three-year tolling agreement entered into with the buyer in consideration with the divestiture of the Coevorden Operations on March 29, 2020, for the continued production of dog and cat food products purchased to support the GPC commercial operations and distribution in Europe; and • Other adjustments are primarily attributable to: (1) incremental trade spend reserves realized from the transition and integration of the Rejuvenate business into the H&G segment and the Company's systems and processes during the three and six month periods ended April 3, 2022, (2) incremental fines and penalties realized for delayed shipments attributable to the GPC distribution transition initiative during the three and six month periods ended April 3, 2022, and (3) costs associated with Salus as they are not considered a component of the continuing commercial products company. Segment Adjusted EBITDA for the reportable segments for SBH for the three and six month periods ended April 3, 2022 and April 4, 2021, are as follows: Three Month Periods Ended Six Month Periods Ended SBH (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 HPC $ 10.6 $ 25.4 38.0 76.3 GPC 40.6 55.6 79.3 109.2 H&G 37.7 34.8 30.4 45.3 Total Segment Adjusted EBITDA 88.9 115.8 147.7 230.8 Corporate 9.9 8.3 19.4 17.5 Interest expense 24.7 52.8 46.4 76.0 Depreciation and amortization 25.7 30.2 51.1 57.2 Share and incentive based compensation 6.6 7.2 12.2 14.2 Restructuring and related charges 16.4 4.3 33.8 13.3 Transaction related charges 20.2 8.2 35.1 27.2 Global ERP Transformation 3.2 — 3.2 — Unallocated shared costs 6.9 6.7 13.8 13.4 Non-cash purchase accounting adjustments 3.5 2.6 3.5 3.4 Gain on Energizer investment — (0.9) — (6.9) Legal and environmental remediation reserves — — (0.5) 6.0 Coevorden tolling related charges 1.5 1.5 3.0 3.1 Other 2.2 0.2 4.8 0.1 (Loss) income from continuing operations before income taxes $ (31.9) $ (5.3) $ (78.1) $ 6.3 Segment Adjusted EBITDA for reportable segments for SB/RH for the three and six month periods ended April 3, 2022 and April 4, 2021 are as follows: Three Month Periods Ended Six Month Periods Ended SB/RH (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 HPC $ 10.6 $ 25.4 38.0 76.3 GPC 40.6 55.6 79.3 109.2 H&G 37.7 34.8 30.4 45.3 Total Segment Adjusted EBITDA 88.9 115.8 147.7 230.8 Corporate 9.6 8.1 18.9 16.7 Interest expense 24.8 52.9 46.7 76.1 Depreciation and amortization 25.7 30.2 51.1 57.2 Share and incentive based compensation 6.2 6.8 11.8 13.6 Restructuring and related charges 16.4 4.3 33.8 13.3 Transaction related charges 20.2 8.2 35.1 27.2 SAP S/4 HANA ERP Transformation 3.2 — 3.2 — Unallocated shared costs 6.9 6.7 13.8 13.4 Non-cash purchase accounting adjustments 3.5 2.6 3.5 3.4 Gain on Energizer investment — (0.9) — (6.9) Legal and environmental remediation reserves — — (0.5) 6.0 Coevorden tolling related charges 1.5 1.5 3.0 3.1 Other 2.1 0.1 4.4 0.1 (Loss) income from continuing operations before income taxes $ (31.2) $ (4.7) $ (77.1) $ 7.6

EARNINGS PER SHARE _ SBH

EARNINGS PER SHARE – SBH	6 Months Ended
	Apr. 03, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE - SBH	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 six month periods ended April 3, 2022 and April 4, 2021 are as follows: Three Month Periods Ended Six Month Periods Ended (in millions, except per share amounts) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Numerator Net (loss) income from continuing operations attributable to controlling interest $ (25.1) $ (3.7) $ (55.3) $ 11.0 Income from discontinued operations attributable to controlling interest 41.0 40.3 79.4 97.7 Net income attributable to controlling interest $ 15.9 $ 36.6 $ 24.1 $ 108.7 Denominator Weighted average shares outstanding – basic 40.8 42.6 41.1 42.8 Dilutive shares — — — 0.2 Weighted average shares outstanding – diluted 40.8 42.6 41.1 43.0 Earnings per share Basic earnings per share from continuing operations $ (0.61) $ (0.09) $ (1.35) $ 0.26 Basic earnings per share from discontinued operations 1.00 0.95 1.94 2.28 Basic earnings per share $ 0.39 $ 0.86 $ 0.59 $ 2.54 Diluted earnings per share from continuing operations $ (0.61) $ (0.09) $ (1.35) $ 0.26 Diluted earnings per share from discontinued operations 1.00 0.95 1.94 2.27 Diluted earnings per share $ 0.39 $ 0.86 $ 0.59 $ 2.53 Weighted average number of anti-dilutive shares excluded from denominator 0.2 0.3 0.2 —

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Apr. 03, 2022
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 fiscal year ended September 30, 2021. SBH’s and SB/RH’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 and six month periods included within this Quarterly Report for the Company are April 3, 2022 and April 4, 2021.
Newly Adopted Accounting Standards and Recently Issued Accounting Standards	Newly Adopted Accounting Standards In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . The new standard simplifies the accounting for income taxes by removing certain exceptions for recognizing deferred taxes for investments, performing intra-period allocation and calculating income taxes in interim periods. The new standard also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. The ASU is effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years and was adopted by the Company on October 1, 2021. The adoption did not have a material impact on the Company's condensed consolidated financial statements. Recently Issued Accounting Standards In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. In response to the concerns about structural risks of interbank offered rates (“IBORs”) and, particularly, the risk of cessation of the London Interbank Offered Rate (“LIBOR”), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. The ASU provides companies with optional guidance to ease the potential accounting burden associated with transitioning away from reference rates that are expected to be discontinued. In January 2021, the FASB issued ASU 2021-01, which adds implementation guidance to clarify certain optional expedients in Topic 848. The ASU can be adopted no later than December 31, 2022 with early adoption permitted. The Company is evaluating the effect of adopting this new accounting guidance.
Transaction Related Charges	Transaction related chargesTransaction related charges consist of costs from (1) a qualifying strategic transaction or business development opportunity, including an acquisition or divestiture, whether or not consummated, associated with the purchase or sale of net assets or equity interest of a business such as a business combination, equity investment, joint venture or purchase or sale of non-controlling interest; (2) subsequent integration related project costs directly associated with an acquisition including realized costs for the integration of acquired operations into the Company’s shared service platforms, termination of redundant or duplicative positions and locations, operations and/or products, employee transition costs, professional fees, and other post business combination expenses; and (3) divestiture support and separation costs consisting of incremental costs incurred to facilitate separation of a divested business or operation, including the development of shared service operations impacted by a separation, including impacts to shared platforms and personnel impacted by the transaction. Qualifying cost types not specified above include, but are not limited to, banking, advisory, legal, accounting, valuation, or other professional fees; and including impairment loss on existing assets considered duplicative or redundant and directly attributable to the respective transactions.

BASIS OF PRESENTATION AND SIG_3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Apr. 03, 2022
Accounting Policies [Abstract]
Summary of Transaction Related Charges	The following table summarizes transaction related charges incurred by the Company during the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Tristar acquisition and integration $ 12.7 $ — $ 14.4 $ — HHI divestiture and separation 1.2 — 5.5 — Rejuvenate acquisition and integration 2.0 — 6.3 — Armitage acquisition and integration 0.5 2.0 1.2 6.8 Other 3.8 6.2 7.7 20.4 Total transaction related charges $ 20.2 $ 8.2 $ 35.1 $ 27.2

DIVESTITURES (Tables)

DIVESTITURES (Tables)	6 Months Ended
	Apr. 03, 2022
Discontinued Operations and Disposal Groups [Abstract]
Summary of Components of Income from Discontinued Operations, Net of Tax	The following table summarizes the components of Income from Discontinued Operations, Net of Tax in the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Income from discontinued operations before income taxes – HHI $ 71.0 $ 69.6 $ 130.9 $ 163.7 Loss from discontinued operations before income taxes – Other (3.1) (1.0) (3.4) (1.3) Interest on corporate debt allocated to discontinued operations 11.0 11.8 21.4 24.5 Income from discontinued operations before income taxes 56.9 56.8 106.1 137.9 Income tax expense from discontinued operations 15.8 16.5 26.2 40.4 Income from discontinued operations, net of tax 41.1 40.3 79.9 97.5 Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest 0.1 — 0.5 (0.2) Income from discontinued operations, net of tax attributable to controlling interest $ 41.0 $ 40.3 $ 79.4 $ 97.7
Summary of Assets and Liabilities Held for Sale	The following table summarizes the assets and liabilities of the HHI disposal group classified as held for sale as of April 3, 2022 and September 30, 2021: (in millions) April 3, 2022 September 30, 2021 Assets Trade receivables, net $ 152.0 $ 130.2 Other receivables 7.8 12.1 Inventories 401.1 332.2 Prepaid expenses and other current assets 41.2 39.1 Property, plant and equipment, net 157.3 143.5 Operating lease assets 65.8 55.5 Deferred charges and other 8.4 11.7 Goodwill 711.3 710.9 Intangible assets, net 374.9 374.8 Total assets of business held for sale $ 1,919.8 $ 1,810.0 Liabilities Current portion of long-term debt $ 1.3 $ 1.5 Accounts payable 242.6 206.6 Accrued wages and salaries 28.0 41.7 Other current liabilities 74.3 75.9 Long-term debt, net of current portion 54.0 54.4 Long-term operating lease liabilities 52.7 48.6 Deferred income taxes 8.2 7.8 Other long-term liabilities 14.6 17.8 Total liabilities of business held for sale $ 475.7 $ 454.3
Summary of Components of Income from Discontinued Operations Before Income Taxes	The following table summarizes the components of income from discontinued operations before income taxes associated with the HHI divestiture in the accompanying Condensed Consolidated Statements of Operations for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Net sales $ 420.8 $ 389.5 $ 795.4 $ 798.2 Cost of goods sold 275.4 248.1 520.4 488.8 Gross profit 145.4 141.4 275.0 309.4 Operating expenses 72.3 69.9 139.5 140.3 Operating income 73.1 71.5 135.5 169.1 Interest expense 0.8 0.9 1.7 1.7 Other non-operating expense, net 1.3 1.0 2.9 3.7 Income from discontinued operations before income taxes $ 71.0 $ 69.6 $ 130.9 $ 163.7
Summary of Significant Non-cash Items and Capital Expenditures of Discontinued Operations	The following table presents significant non-cash items and capital expenditures of discontinued operations from the HHI divestiture for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Depreciation and amortization $ — $ 8.5 $ — $ 17.1 Share based compensation $ 1.2 $ 1.2 $ 4.1 $ 2.4 Purchases of property, plant and equipment $ 7.5 $ 7.3 $ 12.4 $ 11.5

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Apr. 03, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Purchase Price Allocation	The calculation of preliminary purchase price is as follows: (in millions) Amount Cash paid $ 314.6 Estimated purchase price settlement (39.1) Contingent consideration 30.0 Total purchase price $ 305.5
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary fair value of assets acquired and liabilities assumed as of the date of acquisition: (in millions) Purchase Price Allocation Cash and cash equivalents $ 0.3 Trade receivables, net 58.4 Other receivables 0.4 Inventories 102.0 Prepaid expenses and other current assets 4.4 Property, plant and equipment, net 0.4 Operating lease assets 23.3 Goodwill 103.7 Intangible assets, net 95.0 Accounts payable (51.7) Accrued wages and salaries (0.6) Other current liabilities (19.0) Long-term operating lease liabilities (11.1) Net assets acquired $ 305.5
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination	The values allocated to intangible assets and the weighted average useful lives are as follows: (in millions) Carrying Amount Weighted Average Useful Life (Years) Tradenames $ 66.0 Indefinite Customer relationships 29.0 13 years Total intangibles acquired $ 95.0
Schedule of Pro Forma Information	The following pro forma financial information summarizes the combined results of operations for the Company and the acquired Tristar Business, as though the companies were combined as of the beginning of the Company’s fiscal 2021. The unaudited pro forma financial information was as follows: Three Month Period Ended Six Month Period Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Proforma net sales $ 853.7 $ 902.8 $ 1,765.1 $ 1,848.0 Proforma net (loss) income from continuing operations (26.0) 6.1 (33.3) 21.2 Proforma net income 15.1 45.5 46.1 118.8 Proforma diluted earnings from continuing operations per share $ (0.64) $ 0.14 $ (0.77) $ 0.49 Proforma diluted earnings per share 0.37 1.07 1.07 2.77

RESTRUCTURING AND RELATED CHA_2

RESTRUCTURING AND RELATED CHARGES (Tables)	6 Months Ended
	Apr. 03, 2022
Restructuring and Related Activities [Abstract]
Summary of Restructuring and Related Charges	The following summarizes restructuring and related charges for the three and six month periods ended April 3, 2022 and April 4, 2021: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Global productivity improvement program $ 2.3 $ 1.9 $ 4.1 $ 10.9 GPC distribution transition 5.6 — 15.9 — Other restructuring activities 8.5 2.4 13.8 2.4 Total restructuring and related charges $ 16.4 $ 4.3 $ 33.8 $ 13.3 Reported as: Cost of goods sold $ 1.2 $ 1.3 $ 1.5 $ 1.4 Operating expense 15.2 3.0 32.3 11.9
Summary of Costs Incurred and Cumulative Costs By Cost Type	The following is a summary of restructuring and related charges for the three and six month periods ended April 3, 2022 and April 4, 2021, by cost type. (in millions) Termination Other Total For the three month period ended April 3, 2022 $ 1.2 $ 15.2 $ 16.4 For the three month period ended April 4, 2021 0.4 3.9 4.3 For the six month period ended April 3, 2022 1.9 31.9 33.8 For the six month period ended April 4, 2021 3.3 10.0 13.3
Rollforward of Restructuring Accrual	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 six month period ended April 3, 2022. (in millions) Termination Other Total Accrual balance at September 30, 2021 $ 4.6 $ 5.6 $ 10.2 Provisions 0.1 2.9 3.0 Cash expenditures (1.9) (0.7) (2.6) Foreign currency and other (0.8) (0.1) (0.9) Accrual balance at April 3, 2022 $ 2.0 $ 7.7 $ 9.7
Summary of Costs Incurred By Reporting Segment	The following summarizes restructuring and related charges by segment for the three and six month periods ended April 3, 2022 and April 4, 2021, by the Company’s segments: (in millions) HPC GPC H&G Corporate Total For the three month period ended April 3, 2022 $ 3.7 $ 8.2 $ — $ 4.5 $ 16.4 For the three month period ended April 4, 2021 1.5 0.6 — 2.2 4.3 For the six month period ended April 3, 2022 4.3 19.6 — 9.9 33.8 For the six month period ended April 4, 2021 4.1 2.1 — 7.1 13.3

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	Apr. 03, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table disaggregates our revenue for the three and six month periods ended April 3, 2022 and April 4, 2021, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended April 3, 2022 Three Month Period Ended April 4, 2021 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 136.8 $ 182.2 $ 194.2 $ 513.2 $ 115.3 $ 182.4 $ 166.8 $ 464.5 EMEA 109.1 95.3 — 204.4 123.3 94.2 — 217.5 LATAM 51.5 4.5 1.7 57.7 40.6 4.4 1.5 46.5 APAC 16.2 9.0 — 25.2 15.9 8.8 — 24.7 Licensing 2.1 2.4 0.7 5.2 2.8 2.1 0.5 5.4 Other 0.4 1.7 — 2.1 — 1.7 — 1.7 Total Revenue $ 316.1 $ 295.1 $ 196.6 $ 807.8 $ 297.9 $ 293.6 $ 168.8 $ 760.3 Six Month Period Ended April 3, 2022 Six Month Period Ended April 4, 2021 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 264.2 $ 369.7 $ 266.9 $ 900.8 $ 257.9 $ 360.5 $ 247.0 $ 865.4 EMEA 268.5 189.7 — 458.2 290.9 175.5 — 466.4 LATAM 120.1 9.2 4.1 133.4 83.0 8.4 3.2 94.6 APAC 37.9 20.2 — 58.1 38.2 17.9 — 56.1 Licensing 4.7 5.1 0.9 10.7 6.4 3.9 0.8 11.1 Other 0.4 3.4 — 3.8 — 2.9 — 2.9 Total Revenue $ 695.8 $ 597.3 $ 271.9 $ 1,565.0 $ 676.4 $ 569.1 $ 251.0 $ 1,496.5

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Apr. 03, 2022
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: (in millions) April 3, 2022 September 30, 2021 Raw materials $ 83.1 $ 66.1 Work-in-process 9.8 8.3 Finished goods 707.7 488.4 $ 800.6 $ 562.8

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Apr. 03, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consist of the following: (in millions) April 3, 2022 September 30, 2021 Land, buildings and improvements $ 77.3 $ 83.5 Machinery, equipment and other 385.9 383.0 Finance leases 145.0 146.1 Construction in progress 39.7 28.8 Property, plant and equipment 647.9 641.4 Accumulated depreciation (391.5) (381.2) Property, plant and equipment, net $ 256.4 $ 260.2

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Apr. 03, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in the Carrying Amount of Goodwill by Reporting Segment	Goodwill consists of the following: (in millions) HPC GPC H&G Total As of September 30, 2021 $ — $ 524.6 $ 342.6 $ 867.2 Tristar Business acquisition (Note 3) 103.7 — — 103.7 Foreign currency impact — (3.9) — (3.9) As of April 3, 2022 $ 103.7 $ 520.7 $ 342.6 $ 967.0
Schedule of Carrying Value and Accumulated Amortization for Intangible Assets	The carrying value of indefinite-lived intangibles and definite-lived intangibles assets subject to amortization and accumulated amortization are as follows: April 3, 2022 September 30, 2021 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable Intangible Assets: Customer relationships $ 644.6 $ (367.1) $ 277.5 $ 619.6 $ (352.3) $ 267.3 Technology assets 75.3 (28.3) 47.0 75.3 (25.8) 49.5 Tradenames 158.4 (149.0) 9.4 158.4 (141.9) 16.5 Total Amortizable Intangible Assets 878.3 (544.4) 333.9 853.3 (520.0) 333.3 Indefinite-lived Intangible Assets – Tradenames 929.8 — 929.8 870.8 — 870.8 Total Intangible Assets $ 1,808.1 $ (544.4) $ 1,263.7 $ 1,724.1 $ (520.0) $ 1,204.1
Schedule of Future Amortization Expense	Excluding the impact of any future acquisitions, dispositions 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 2022 $ 50.2 2023 42.2 2024 42.2 2025 40.1 2026 38.5

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Apr. 03, 2022
Debt Disclosure [Abstract]
Schedule of Debt	Debt consists of the following: April 3, 2022 September 30, 2021 (in millions) Amount Rate Amount Rate Spectrum Brands Inc. Revolver Facility, variable rate, expiring June 30, 2025 $ 775.0 3.0 % $ — — % Term Loan Facility, variable rate, due March 3, 2028 396.0 2.5 % 398.0 2.5 % 5.75% Notes, due July 15, 2025 450.0 5.8 % 450.0 5.8 % 4.00% Notes, due October 1, 2026 470.3 4.0 % 492.9 4.0 % 5.00% Notes, due October 1, 2029 300.0 5.0 % 300.0 5.0 % 5.50% Notes, due July 15, 2030 300.0 5.5 % 300.0 5.5 % 3.875% Notes, due March 15, 2031 500.0 3.9 % 500.0 3.9 % Obligations under finance leases 97.6 5.0 % 101.9 4.9 % Total Spectrum Brands, Inc. debt 3,288.9 2,542.8 Unamortized discount on debt (0.9) (0.9) Debt issuance costs (39.6) (35.6) Less current portion (12.1) (12.0) Long-term debt, net of current portion $ 3,236.3 $ 2,494.3

DERIVATIVES (Tables)

DERIVATIVES (Tables)	6 Months Ended
	Apr. 03, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Impact of Designated Hedges and Gain (Loss)	The following table summarizes the impact of designated cash flow hedges and the pre-tax gain (loss) recognized in the Condensed Consolidated Statements of Income for the three and six month periods ended April 3, 2022 and April 4, 2021, respectively: Gain in OCI Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) April 3, 2022 April 4, 2021 Line Item April 3, 2022 April 4, 2021 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ — $ 0.1 Foreign exchange contracts 4.7 5.2 Cost of goods sold 1.5 (3.2) Total $ 4.8 $ 5.3 $ 1.5 $ (3.1) Gain (Loss) in OCI Reclassified Gain (Loss) to Continuing Operations For the six month periods ended (in millions) April 3, 2022 April 4, 2021 Line Item April 3, 2022 April 4, 2021 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ — $ — Foreign exchange contracts 3.9 (8.1) Cost of goods sold 3.6 (5.8) Total $ 4.0 $ (8.0) $ 3.6 $ (5.8) Three Month Periods Ended Six Month Periods Ended Gain (loss) in OCI (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Net investment hedge $ 11.9 $ 20.1 $ 22.5 $ (1.4)
Summary of Impact of Derivative Instruments	The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended April 3, 2022 and April 4, 2021, pre-tax: Three Month Periods Ended Six Month Periods Ended (in millions) Line Item April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Foreign exchange contracts Other non-operating expense (income) $ 0.2 $ (4.6) $ (0.9) $ (8.5)
Schedule of Fair Value of Outstanding 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 April 3, 2022 September 30, 2021 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 7.4 $ 5.2 Foreign exchange contracts – designated as hedge Deferred charges and other 0.1 0.9 Foreign exchange contracts – not designated as hedge Other receivables 0.5 0.7 Total Derivative Assets $ 8.0 $ 6.8 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 0.4 $ 0.1 Foreign exchange contracts – designated as hedge Other long term liabilities 0.1 — Foreign exchange contracts – not designated as hedge Accounts payable 1.2 2.4 Total Derivative Liabilities $ 1.7 $ 2.5

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Apr. 03, 2022
Fair Value Disclosures [Abstract]
Schedule of Carrying Values and Fair Values for Financial Instruments	The carrying value and estimated fair value of financial and derivative instruments as of April 3, 2022 and September 30, 2021 according to the fair value hierarchy are as follows: April 3, 2022 September 30, 2021 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Level 1 Level 2 Level 3 Fair Value Carrying Derivative Assets $ — $ 8.0 $ — $ 8.0 $ 8.0 $ — $ 6.8 $ — $ 6.8 $ 6.8 Derivative Liabilities — 1.7 — 1.7 1.7 — 2.5 — 2.5 2.5 Debt — 3,198.4 — 3,198.4 3,248.4 — 2,628.2 — 2,628.2 2,506.3
Summary of Income Recognized from Equity Investments	The following is a summary of income recognized as a component of Other Non-Operating Income in the Company's Condensed Consolidated Statements of Income: Three Month Period Ended Six Month Period Ended (in millions) April 4, 2021 April 4, 2021 Realized gain on equity investments sold $ 0.9 $ 6.9 Dividend income from equity investments — 0.2 Gain from equity investments $ 0.9 $ 7.1

SHAREHOLDER_S EQUITY (Tables)

SHAREHOLDER’S EQUITY (Tables)	6 Months Ended
	Apr. 03, 2022
Equity [Abstract]
Summary of Activity of Common Stock Repurchase Program	The following summarizes the activity of common stock repurchases for the three and six month periods ended April 3, 2022 and April 4, 2021: April 3, 2022 April 4, 2021 Three Month Periods Ended (in millions except per share data) Number of Shares Repurchased Average Price Per Share Amount Number of Shares Repurchased Average Price Per Share Amount Open Market Purchases 0.2 $ 96.90 $ 24.0 — $ — $ — April 3, 2022 April 4, 2021 Six Month Periods Ended (in millions except per share data) Number of Average Amount Number of Average Amount Open Market Purchases 1.3 $ 97.34 $ 134.0 — $ — $ — Private Purchases — — — 0.6 65.27 42.3 Total Purchases 1.3 $ 97.34 $ 134.0 0.6 $ 65.27 $ 42.3

SHARE BASED COMPENSATION (Table

SHARE BASED COMPENSATION (Tables)	6 Months Ended
	Apr. 03, 2022
Share-based Payment Arrangement [Abstract]
Summary of Share Based Compensation Expense	The following is a summary of share based compensation expense for the three and six month periods ended April 3, 2022 and April 4, 2021 for SBH and SB/RH, respectively. Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 SBH $ 6.6 $ 7.2 $ 12.2 $ 13.7 SB/RH $ 6.2 $ 6.8 $ 11.8 $ 13.1
Summary of Activity of the RSUs Granted	The following is a summary of RSU grants issued during the six month period ended April 3, 2022: SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.03 $ 96.83 $ 3.1 0.02 $ 96.74 $ 2.0 Vesting in more than 12 months 0.08 96.87 7.7 0.08 96.80 7.7 Total time-based grants 0.11 $ 96.86 $ 10.8 0.10 $ 96.79 $ 9.7 Performance-based grants 0.17 $ 96.95 $ 16.7 0.17 $ 96.95 $ 16.7 Total grants 0.28 $ 96.91 $ 27.5 0.27 $ 96.89 $ 26.4

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Apr. 03, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accumulated Other Comprehensive Income	The change in the components of accumulated other comprehensive income (loss), net of taxes, for the six month periods ended April 3, 2022 and April 4, 2021 was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2021 $ (194.8) $ 6.4 $ (46.9) $ (235.3) Other comprehensive income before reclassification 6.8 1.2 0.6 8.6 Net reclassification for (gain) loss to income from continuing operations — (2.1) 1.0 (1.1) Net reclassification for gain to income from discontinued operations — (0.5) — (0.5) Other comprehensive income (loss) before tax 6.8 (1.4) 1.6 7.0 Deferred tax effect (4.5) 4.5 (2.9) (2.9) Other comprehensive income (loss), net of tax 2.3 3.1 (1.3) 4.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 2.2 3.1 (1.3) 4.0 Balance at January 2, 2022 (192.6) 9.5 (48.2) (231.3) Other comprehensive (loss) income before reclassification (1.6) 6.4 1.0 5.8 Net reclassification for (gain) loss to income from continuing operations — (1.5) 1.0 (0.5) Net reclassification for gain to income from discontinued operations — (0.7) — (0.7) Other comprehensive (loss) income before tax (1.6) 4.2 2.0 4.6 Deferred tax effect (3.1) (1.0) (0.6) (4.7) Other comprehensive (loss) income, net of tax (4.7) 3.2 1.4 (0.1) Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Other comprehensive (loss) income attributable to controlling interest (4.6) 3.2 1.4 — Balance at April 3, 2022 $ (197.2) $ 12.7 $ (46.8) $ (231.3) (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2020 $ (226.6) $ 3.6 $ (61.7) $ (284.7) Other comprehensive income (loss) income before reclassification 19.4 (12.4) (2.2) 4.8 Net reclassification for loss to income from continuing operations — 2.6 1.1 3.7 Net reclassification for loss to income from discontinued operations — 0.1 — 0.1 Other comprehensive income (loss) before tax 19.4 (9.7) (1.1) 8.6 Deferred tax effect 5.3 2.5 0.2 8.0 Other comprehensive income (loss), net of tax 24.7 (7.2) (0.9) 16.6 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.3 — — 0.3 Other comprehensive income (loss) attributable to controlling interest 24.3 (7.2) (0.9) 16.2 Balance at January 3, 2021 (202.3) (3.6) (62.6) (268.5) Other comprehensive income before reclassification 22.2 5.8 0.9 28.9 Net reclassification for loss to income from continuing operations — 3.1 1.1 4.2 Net reclassification for gain to income from discontinued operations — (0.1) — (0.1) Other comprehensive income before tax 22.2 8.8 2.0 33.0 Deferred tax effect (5.0) (2.4) (0.6) (8.0) Other comprehensive income, net of tax 17.2 6.4 1.4 25.0 Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Other comprehensive income attributable to controlling interest 17.3 6.4 1.4 25.1 Balance at April 4, 2021 $ (185.0) $ 2.8 $ (61.2) $ (243.4)

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Apr. 03, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate	The effective tax rate for the three and six month periods ended April 3, 2022 and April 4, 2021 was as follows: Three Month Periods Ended Six Month Periods Ended Effective tax rate April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 SBH 21.3 % 13.3 % 29.2 % (75.2) % SB/RH 21.1 % 10.2 % 29.1 % (58.7) %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Apr. 03, 2022
Segment Reporting [Abstract]
Net Sales Relating to Segments	Net sales relating to the segments for the three and six month periods ended April 3, 2022 and April 4, 2021 are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 HPC $ 316.1 $ 297.9 695.8 676.4 GPC 295.1 293.6 597.3 569.1 H&G 196.6 168.8 271.9 251.0 Net sales $ 807.8 $ 760.3 $ 1,565.0 $ 1,496.5
Schedule of Segment Information	Segment Adjusted EBITDA for the reportable segments for SBH for the three and six month periods ended April 3, 2022 and April 4, 2021, are as follows: Three Month Periods Ended Six Month Periods Ended SBH (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 HPC $ 10.6 $ 25.4 38.0 76.3 GPC 40.6 55.6 79.3 109.2 H&G 37.7 34.8 30.4 45.3 Total Segment Adjusted EBITDA 88.9 115.8 147.7 230.8 Corporate 9.9 8.3 19.4 17.5 Interest expense 24.7 52.8 46.4 76.0 Depreciation and amortization 25.7 30.2 51.1 57.2 Share and incentive based compensation 6.6 7.2 12.2 14.2 Restructuring and related charges 16.4 4.3 33.8 13.3 Transaction related charges 20.2 8.2 35.1 27.2 Global ERP Transformation 3.2 — 3.2 — Unallocated shared costs 6.9 6.7 13.8 13.4 Non-cash purchase accounting adjustments 3.5 2.6 3.5 3.4 Gain on Energizer investment — (0.9) — (6.9) Legal and environmental remediation reserves — — (0.5) 6.0 Coevorden tolling related charges 1.5 1.5 3.0 3.1 Other 2.2 0.2 4.8 0.1 (Loss) income from continuing operations before income taxes $ (31.9) $ (5.3) $ (78.1) $ 6.3 Segment Adjusted EBITDA for reportable segments for SB/RH for the three and six month periods ended April 3, 2022 and April 4, 2021 are as follows: Three Month Periods Ended Six Month Periods Ended SB/RH (in millions) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 HPC $ 10.6 $ 25.4 38.0 76.3 GPC 40.6 55.6 79.3 109.2 H&G 37.7 34.8 30.4 45.3 Total Segment Adjusted EBITDA 88.9 115.8 147.7 230.8 Corporate 9.6 8.1 18.9 16.7 Interest expense 24.8 52.9 46.7 76.1 Depreciation and amortization 25.7 30.2 51.1 57.2 Share and incentive based compensation 6.2 6.8 11.8 13.6 Restructuring and related charges 16.4 4.3 33.8 13.3 Transaction related charges 20.2 8.2 35.1 27.2 SAP S/4 HANA ERP Transformation 3.2 — 3.2 — Unallocated shared costs 6.9 6.7 13.8 13.4 Non-cash purchase accounting adjustments 3.5 2.6 3.5 3.4 Gain on Energizer investment — (0.9) — (6.9) Legal and environmental remediation reserves — — (0.5) 6.0 Coevorden tolling related charges 1.5 1.5 3.0 3.1 Other 2.1 0.1 4.4 0.1 (Loss) income from continuing operations before income taxes $ (31.2) $ (4.7) $ (77.1) $ 7.6

EARNINGS PER SHARE _ SBH (Table

EARNINGS PER SHARE – SBH (Tables)	6 Months Ended
	Apr. 03, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	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 six month periods ended April 3, 2022 and April 4, 2021 are as follows: Three Month Periods Ended Six Month Periods Ended (in millions, except per share amounts) April 3, 2022 April 4, 2021 April 3, 2022 April 4, 2021 Numerator Net (loss) income from continuing operations attributable to controlling interest $ (25.1) $ (3.7) $ (55.3) $ 11.0 Income from discontinued operations attributable to controlling interest 41.0 40.3 79.4 97.7 Net income attributable to controlling interest $ 15.9 $ 36.6 $ 24.1 $ 108.7 Denominator Weighted average shares outstanding – basic 40.8 42.6 41.1 42.8 Dilutive shares — — — 0.2 Weighted average shares outstanding – diluted 40.8 42.6 41.1 43.0 Earnings per share Basic earnings per share from continuing operations $ (0.61) $ (0.09) $ (1.35) $ 0.26 Basic earnings per share from discontinued operations 1.00 0.95 1.94 2.28 Basic earnings per share $ 0.39 $ 0.86 $ 0.59 $ 2.54 Diluted earnings per share from continuing operations $ (0.61) $ (0.09) $ (1.35) $ 0.26 Diluted earnings per share from discontinued operations 1.00 0.95 1.94 2.27 Diluted earnings per share $ 0.39 $ 0.86 $ 0.59 $ 2.53 Weighted average number of anti-dilutive shares excluded from denominator 0.2 0.3 0.2 —

BASIS OF PRESENTATION AND SIG_4

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Business Acquisition [Line Items]
Total transaction related charges	$ 20.2	$ 8.2	$ 35.1	$ 27.2
Tristar acquisition and integration
Business Acquisition [Line Items]
Total transaction related charges	12.7	0	14.4	0
HHI divestiture and separation
Business Acquisition [Line Items]
Total transaction related charges	1.2	0	5.5	0
Rejuvenate acquisition and integration
Business Acquisition [Line Items]
Total transaction related charges	2	0	6.3	0
Armitage acquisition and integration
Business Acquisition [Line Items]
Total transaction related charges	0.5	2	1.2	6.8
Other
Business Acquisition [Line Items]
Total transaction related charges	$ 3.8	$ 6.2	$ 7.7	$ 20.4

DIVESTITURES - Summary of Compo

DIVESTITURES - Summary of Components of Income from Discontinued Operations, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Apr. 03, 2022	Jan. 02, 2022	Apr. 04, 2021	Jan. 03, 2021	Apr. 03, 2022	Apr. 04, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 41.1	$ 38.8	$ 40.3	$ 57.2	$ 79.9	$ 97.5
Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest	0.1		0		0.5	(0.2)
Net income from discontinued operations attributable to controlling interest	41		40.3		79.4	97.7
Discontinued Operations, Held-for-sale or Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	56.9		56.8		106.1	137.9
Income tax expense from discontinued operations	15.8		16.5		26.2	40.4
Income from discontinued operations, net of tax	41.1		40.3		79.9	97.5
Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest	0.1		0		0.5	(0.2)
Net income from discontinued operations attributable to controlling interest	41		40.3		79.4	97.7
Discontinued Operations, Held-for-sale or Disposed of by Sale | HHI
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	71		69.6		130.9	163.7
Discontinued Operations, Held-for-sale or Disposed of by Sale | Other
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	(3.1)		(1)		(3.4)	(1.3)
Discontinued Operations, Held-for-sale or Disposed of by Sale | Corporate Debt
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	$ 11		$ 11.8		$ 21.4	$ 24.5

DIVESTITURES - Narrative (Detai

DIVESTITURES - Narrative (Details) - USD ($)	Sep. 08, 2021	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pass through charges, expiration period				24 months
Net income (loss)		$ 15,900,000	$ 36,600,000	$ 24,100,000	$ 108,700,000
TSAs and reverse TSAs
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net income (loss)			100,000		(1,700,000)
TSAs
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
TSA charges			$ 100,000		900,000
Reverse TSAs
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
TSA charges					$ 2,600,000
HHI
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations, net of cash	$ 4,300,000,000
Termination fee	$ 350,000,000
Other | Energizer
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Indemnifications, acquisition agreement		26,500,000		26,500,000		$ 36,500,000
Other | Energizer | Indemnification Payable
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net settlement payable		9,800,000		9,800,000		17,300,000
Other | Energizer | Other Long-Term Liabilities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net settlement payable		$ 16,700,000		$ 16,700,000		$ 19,200,000

DIVESTITURES - Summary of Asset

DIVESTITURES - Summary of Assets and Liabilities Held for Sale (Details) - Discontinued Operations, Held-For-Sale - HHI - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Assets
Trade receivables, net	$ 152	$ 130.2
Other receivables	7.8	12.1
Inventories	401.1	332.2
Prepaid expenses and other current assets	41.2	39.1
Property, plant and equipment, net	157.3	143.5
Operating lease assets	65.8	55.5
Deferred charges and other	8.4	11.7
Goodwill	711.3	710.9
Intangible assets, net	374.9	374.8
Total assets of business held for sale	1,919.8	1,810
Liabilities
Current portion of long-term debt	1.3	1.5
Accounts payable	242.6	206.6
Accrued wages and salaries	28	41.7
Other current liabilities	74.3	75.9
Long-term debt, net of current portion	54	54.4
Long-term operating lease liabilities	52.7	48.6
Deferred income taxes	8.2	7.8
Other long-term liabilities	14.6	17.8
Total liabilities of business held for sale	$ 475.7	$ 454.3

DIVESTITURES - Summary of Com_2

DIVESTITURES - Summary of Components of Income from Discontinued Operations before Income Taxes (Details) - Discontinued Operations, Disposed of by Sale - HHI - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 420.8	$ 389.5	$ 795.4	$ 798.2
Cost of goods sold	275.4	248.1	520.4	488.8
Gross profit	145.4	141.4	275	309.4
Operating expenses	72.3	69.9	139.5	140.3
Operating income	73.1	71.5	135.5	169.1
Interest expense	0.8	0.9	1.7	1.7
Other non-operating expense, net	1.3	1	2.9	3.7
Income from discontinued operations before income taxes	$ 71	$ 69.6	$ 130.9	$ 163.7

DIVESTITURES - Significant Non-

DIVESTITURES - Significant Non-cash Items and Capital Expenditures of Discontinued Operations (Details) - HHI - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 0	$ 8.5	$ 0	$ 17.1
Share based compensation	1.2	1.2	4.1	2.4
Purchases of property, plant and equipment	$ 7.5	$ 7.3	$ 12.4	$ 11.5

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) $ in Millions	Feb. 18, 2022USD ($)	Mar. 31, 2022USD ($)	Apr. 03, 2022USD ($)	Apr. 03, 2022USD ($)	Sep. 30, 2021USD ($)
Business Acquisition [Line Items]
Goodwill			$ 967	$ 967	$ 867.2
Contingent consideration, current			25	25
Contingent consideration, noncurrent			5	5
TSAs
Business Acquisition [Line Items]
Revenue			0.5	$ 0.5
Tristar
Business Acquisition [Line Items]
Total purchase price	$ 305.5	$ 325
Trademark license, total potential renewal period				3 years
Goodwill	103.7
Contingent consideration	$ 30
Tristar | Minimum
Business Acquisition [Line Items]
Accrued royalties, annual payments				$ 1.5
Tristar | Maximum
Business Acquisition [Line Items]
Accrued royalties, annual payments				1.8
Tristar | Affiliated Entity
Business Acquisition [Line Items]
Due to related parties			$ 0.7	$ 0.7
Tristar | Tradenames | Measurement Input, Royalty Rate | Valuation, Income Approach
Business Acquisition [Line Items]
Intangible asset, measurement input	0.03
Tristar | Tradenames | Measurement Input, Discount Rate | Valuation Technique, Discounted Cash Flow
Business Acquisition [Line Items]
Intangible asset, measurement input	0.16
Tristar | Customer relationships
Business Acquisition [Line Items]
Growth rate	0.027
Tristar | Customer relationships | Measurement Input, Discount Rate | Valuation Technique, Discounted Cash Flow
Business Acquisition [Line Items]
Intangible asset, measurement input	0.12
Tristar | Customer relationships | Measurement Input, Attrition Rate | Valuation Technique, Discounted Cash Flow
Business Acquisition [Line Items]
Intangible asset, measurement input	0.05
Tristar | Gross Profit Target Achieved Year 2022
Business Acquisition [Line Items]
Contingent consideration		100
Tristar | Gross Profit Target Achieved Year 2023
Business Acquisition [Line Items]
Contingent consideration		$ 25

ACQUISITIONS - Purchase Price A

ACQUISITIONS - Purchase Price Allocation (Details) - Tristar - USD ($) $ in Millions	Feb. 18, 2022	Mar. 31, 2022
Business Acquisition [Line Items]
Cash paid	$ 314.6
Estimated purchase price settlement	(39.1)
Contingent consideration	30
Total purchase price	$ 305.5	$ 325

ACQUISITIONS - Assets Acquired

ACQUISITIONS - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Apr. 03, 2022	Feb. 18, 2022	Sep. 30, 2021	Oct. 26, 2020
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 967		$ 867.2
Tristar
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash and cash equivalents		$ 0.3
Trade receivables, net		58.4
Other receivables		0.4
Inventories		102
Prepaid expenses and other current assets		4.4
Property, plant and equipment, net		0.4
Operating lease assets		23.3
Goodwill		103.7
Intangible assets, net		95		$ 95
Accounts payable		(51.7)
Accrued wages and salaries		(0.6)
Other current liabilities		(19)
Long-term operating lease liabilities		(11.1)
Net assets acquired		$ 305.5

ACQUISITIONS - Intangible Asset

ACQUISITIONS - Intangible Assets (Details) - Tristar - USD ($) $ in Millions	Oct. 26, 2020	Feb. 18, 2022
Business Acquisition [Line Items]
Tradenames	$ 66
Total intangibles acquired	95	$ 95
Customer relationships
Business Acquisition [Line Items]
Finite-lived intangibles	$ 29
Weighted average useful life	13 years

ACQUISITIONS - Schedule of Pro

ACQUISITIONS - Schedule of Pro Forma Information (Details) - Tristar - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Business Acquisition [Line Items]
Proforma net sales	$ 853.7	$ 902.8	$ 1,765.1	$ 1,848
Proforma net (loss) income from continuing operations	(26)	6.1	(33.3)	21.2
Proforma net income	$ 15.1	$ 45.5	$ 46.1	$ 118.8
Proforma net income from continuing operations per share (in dollars per share)	$ (0.64)	$ 0.14	$ (0.77)	$ 0.49
Proforma diluted earnings per share (in dollars per share)	$ 0.37	$ 1.07	$ 1.07	$ 2.77

RESTRUCTURING AND RELATED CHA_3

RESTRUCTURING AND RELATED CHARGES - Narrative (Details) $ in Millions	Apr. 03, 2022USD ($)
Global Productivity Improvement Plan
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	$ 156.3
Future costs to be incurred	0.9
GPC distribution transition
Restructuring Cost and Reserve [Line Items]
Future costs to be incurred	5.3
Cumulative costs	$ 27.4

RESTRUCTURING AND RELATED CHA_4

RESTRUCTURING AND RELATED CHARGES - Summary of Restructuring and Related Charges (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 16.4	$ 4.3	$ 33.8	$ 13.3
Cost of goods sold
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	1.2	1.3	1.5	1.4
Operating expense
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	15.2	3	32.3	11.9
Global productivity improvement program
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	2.3	1.9	4.1	10.9
GPC distribution transition
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	5.6	0	15.9	0
Other restructuring activities
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 8.5	$ 2.4	$ 13.8	$ 2.4

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		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 16.4	$ 4.3	$ 33.8	$ 13.3
Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	1.2	0.4	1.9	3.3
Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 15.2	$ 3.9	$ 31.9	$ 10

RESTRUCTURING AND RELATED CHA_6

RESTRUCTURING AND RELATED CHARGES - Rollforward of Restructuring Accrual (Details) $ in Millions	6 Months Ended
	Apr. 03, 2022USD ($)
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	$ 10.2
Provisions	3
Cash expenditures	(2.6)
Foreign currency and other	(0.9)
Accrual balance at ending of period	9.7
Termination Benefits
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	4.6
Provisions	0.1
Cash expenditures	(1.9)
Foreign currency and other	(0.8)
Accrual balance at ending of period	2
Other Costs
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	5.6
Provisions	2.9
Cash expenditures	(0.7)
Foreign currency and other	(0.1)
Accrual balance at ending of period	$ 7.7

RESTRUCTURING AND RELATED CHA_7

RESTRUCTURING AND RELATED CHARGES - Summary of Costs Incurred By Reporting Segment (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 16.4	$ 4.3	$ 33.8	$ 13.3
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	4.5	2.2	9.9	7.1
HPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	3.7	1.5	4.3	4.1
GPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	8.2	0.6	19.6	2.1
H&G | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 0	$ 0	$ 0	$ 0

REVENUE RECOGNITION - Disaggreg

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 807.8	$ 760.3	$ 1,565	$ 1,496.5
Licensing
Disaggregation of Revenue [Line Items]
Net sales	5.2	5.4	10.7	11.1
Other
Disaggregation of Revenue [Line Items]
Net sales	2.1	1.7	3.8	2.9
NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	513.2	464.5	900.8	865.4
EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	204.4	217.5	458.2	466.4
LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	57.7	46.5	133.4	94.6
APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	25.2	24.7	58.1	56.1
HPC
Disaggregation of Revenue [Line Items]
Net sales	316.1	297.9	695.8	676.4
HPC | Licensing
Disaggregation of Revenue [Line Items]
Net sales	2.1	2.8	4.7	6.4
HPC | Other
Disaggregation of Revenue [Line Items]
Net sales	0.4	0	0.4	0
HPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	136.8	115.3	264.2	257.9
HPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	109.1	123.3	268.5	290.9
HPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	51.5	40.6	120.1	83
HPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	16.2	15.9	37.9	38.2
GPC
Disaggregation of Revenue [Line Items]
Net sales	295.1	293.6	597.3	569.1
GPC | Licensing
Disaggregation of Revenue [Line Items]
Net sales	2.4	2.1	5.1	3.9
GPC | Other
Disaggregation of Revenue [Line Items]
Net sales	1.7	1.7	3.4	2.9
GPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	182.2	182.4	369.7	360.5
GPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	95.3	94.2	189.7	175.5
GPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	4.5	4.4	9.2	8.4
GPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	9	8.8	20.2	17.9
H&G
Disaggregation of Revenue [Line Items]
Net sales	196.6	168.8	271.9	251
H&G | Licensing
Disaggregation of Revenue [Line Items]
Net sales	0.7	0.5	0.9	0.8
H&G | Other
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
H&G | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	194.2	166.8	266.9	247
H&G | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
H&G | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	1.7	1.5	4.1	3.2
H&G | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	$ 0	$ 0	$ 0	$ 0

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021	Sep. 30, 2021
Concentration Risk [Line Items]
Deferred service warranty revenue	$ 1.3		$ 1.3
Net sales	807.8	$ 760.3	1,565	$ 1,496.5
Allowance for product returns	21.1		21.1		$ 11.8
HPC
Concentration Risk [Line Items]
Net sales	316.1	297.9	695.8	676.4
Black and Decker | HPC
Concentration Risk [Line Items]
Net sales	$ 98	$ 93.7	$ 229.8	$ 205.3
Customer Concentration Risk | Two Customers | Net Sales
Concentration Risk [Line Items]
Concentration risk percentage	33.30%	32.20%	33.10%	33.00%

RECEIVABLES AND CONCENTRATION_2

RECEIVABLES AND CONCENTRATION OF CREDIT RISK (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Apr. 03, 2022	Sep. 30, 2021
Receivables [Line Items]
Allowance for uncollectible receivables	$ 10.3	$ 6.7
One Customer | Trade Receivables | Customer Concentration Risk
Receivables [Line Items]
Concentration risk percentage	14.40%	14.70%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 83.1	$ 66.1
Work-in-process	9.8	8.3
Finished goods	707.7	488.4
Inventories	$ 800.6	$ 562.8

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Finance leases	$ 145	$ 146.1
Property, plant and equipment	647.9	641.4
Accumulated depreciation	(391.5)	(381.2)
Property, plant and equipment, net	256.4	260.2
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	77.3	83.5
Machinery, equipment and other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	385.9	383
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 39.7	$ 28.8

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 12.2	$ 13.4	$ 24.4	$ 26.4

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Changes in the Carrying Amount of Goodwill by Reporting Segment (Details) $ in Millions	6 Months Ended
	Apr. 03, 2022USD ($)
Goodwill [Roll Forward]
Goodwill at beginning of period	$ 867.2
Tristar Business acquisition	103.7
Foreign currency impact	(3.9)
Goodwill at end of period	967
GPC
Goodwill [Roll Forward]
Goodwill at beginning of period	524.6
Tristar Business acquisition	0
Foreign currency impact	(3.9)
Goodwill at end of period	520.7
H&G
Goodwill [Roll Forward]
Goodwill at beginning of period	342.6
Tristar Business acquisition	0
Foreign currency impact	0
Goodwill at end of period	342.6
Hardware Home Improvement
Goodwill [Roll Forward]
Goodwill at beginning of period	0
Tristar Business acquisition	103.7
Foreign currency impact	0
Goodwill at end of period	$ 103.7

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Carrying Value and Accumulated Amortization for Intangible Assets (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 878.3	$ 853.3
Accumulated Amortization	(544.4)	(520)
Net	333.9	333.3
Total Intangible Assets, Gross Carrying Amount	1,808.1	1,724.1
Total Intangible Assets, Net	1,263.7	1,204.1
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	929.8	870.8
Net	929.8	870.8
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	644.6	619.6
Accumulated Amortization	(367.1)	(352.3)
Net	277.5	267.3
Technology assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	75.3	75.3
Accumulated Amortization	(28.3)	(25.8)
Net	47	49.5
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	158.4	158.4
Accumulated Amortization	(149)	(141.9)
Net	$ 9.4	$ 16.5

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 13.5	$ 16.8	$ 26.7	$ 30.9

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization Expense (Details) $ in Millions	Apr. 03, 2022USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2022	$ 50.2
2023	42.2
2024	42.2
2025	40.1
2026	$ 38.5

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Obligations under finance leases	$ 97.6	$ 101.9
Total debt	3,288.9	2,542.8
Unamortized discount on debt	(0.9)	(0.9)
Debt issuance costs	(39.6)	(35.6)
Less current portion	(12.1)	(12)
Long-term debt, net of current portion	$ 3,236.3	$ 2,494.3
Stated rate	5.00%	4.90%
Term Loan Facility, variable rate, due March 3, 2028
Debt Instrument [Line Items]
Revolver facility	$ 396	$ 398
Stated rate	2.50%	2.50%
5.75% Notes, due July 15, 2025
Debt Instrument [Line Items]
Senior notes	$ 450	$ 450
Stated rate	5.75%	5.80%
4.00% Notes, due October 1, 2026
Debt Instrument [Line Items]
Senior notes	$ 470.3	$ 492.9
Stated rate	4.00%	4.00%
5.00% Notes, due October 1, 2029
Debt Instrument [Line Items]
Senior notes	$ 300	$ 300
Stated rate	5.00%	5.00%
5.50% Notes, due July 15, 2030
Debt Instrument [Line Items]
Senior notes	$ 300	$ 300
Stated rate	5.50%	5.50%
3.875% Notes, due March 15, 2031
Debt Instrument [Line Items]
Senior notes	$ 500	$ 500
Stated rate	3.875%	3.90%
Revolving Credit Facility
Debt Instrument [Line Items]
Revolver facility	$ 775	$ 0
Stated rate	3.00%	0.00%

DEBT - Narrative (Details)

DEBT - Narrative (Details) - USD ($)	Mar. 03, 2021	Apr. 03, 2022	Feb. 03, 2022
270 Days After Effective Date
Debt Instrument [Line Items]
Variable rate, increase		0.25%
Each 90 Day Anniversary of Effective Date
Debt Instrument [Line Items]
Variable rate, increase		0.25%
Line of Credit | LIBOR | Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Percentage over base variable rate	2.00%
Line of Credit | Base Rate | Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Percentage over base variable rate	1.00%
Line of Credit | Minimum | LIBOR | Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Percentage over base variable rate	0.50%
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 600,000,000
Aggregate borrowing availability		308,400,000
Outstanding letters of credit		$ 16,600,000
Revolving Credit Facility | Line of Credit | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 500,000,000
Offering fees			$ 7,100,000
Revolving Credit Facility | Line of Credit | LIBOR
Debt Instrument [Line Items]
Variable rate, floor		0.75%
Revolving Credit Facility | Line of Credit | SOFR
Debt Instrument [Line Items]
Variable rate, floor		0.50%
Revolving Credit Facility | Line of Credit | Minimum | LIBOR
Debt Instrument [Line Items]
Percentage over base variable rate		1.75%
Revolving Credit Facility | Line of Credit | Minimum | Base Rate
Debt Instrument [Line Items]
Percentage over base variable rate		0.75%
Revolving Credit Facility | Line of Credit | Minimum | Base Rate | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Percentage over base variable rate		0.75%
Revolving Credit Facility | Line of Credit | Minimum | SOFR | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Percentage over base variable rate		1.75%
Revolving Credit Facility | Line of Credit | Maximum | LIBOR
Debt Instrument [Line Items]
Percentage over base variable rate		2.75%
Revolving Credit Facility | Line of Credit | Maximum | Base Rate
Debt Instrument [Line Items]
Percentage over base variable rate		1.75%
Revolving Credit Facility | Line of Credit | Maximum | Base Rate | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Percentage over base variable rate		1.75%
Revolving Credit Facility | Line of Credit | Maximum | SOFR | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Percentage over base variable rate		2.75%

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) € in Millions	Apr. 03, 2022USD ($)	Apr. 03, 2022EUR (€)	Sep. 30, 2021USD ($)
Derivative [Line Items]
Stated interest rate	5.00%	5.00%	4.90%
4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount	$ 470,300,000		$ 492,900,000
Stated interest rate	4.00%	4.00%	4.00%
Cash Flow Hedge | Foreign exchange contracts
Derivative [Line Items]
Derivative net gain (loss) estimated to be reclassified from AOCI into earnings over the next 12 months	$ (5,200,000)
Notional value	276,700,000		$ 279,900,000
Fair Value Hedge
Derivative [Line Items]
Posted cash collateral	0		0
Posted standby letters of credit	0		0
Not Designated as Hedging | Foreign exchange contracts
Derivative [Line Items]
Notional value	$ 109,800,000		$ 198,400,000
SBI | Net investment hedge | 4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount | €		€ 425
Stated interest rate	4.00%	4.00%

DERIVATIVES - Summary of Impact

DERIVATIVES - Summary of Impact of Designated Hedges and Gain (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Gain in OCI	$ 4.8	$ 5.3	$ 4	$ (8)
Reclassified Gain (Loss) to Continuing Operations	1.5	(3.1)	3.6	(5.8)
Foreign exchange contracts | Net Sales
Derivative Instruments, Gain (Loss) [Line Items]
Gain in OCI	0.1	0.1	0.1	0.1
Reclassified Gain (Loss) to Continuing Operations	0	0.1	0	0
Foreign exchange contracts | Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Gain in OCI	4.7	5.2	3.9	(8.1)
Reclassified Gain (Loss) to Continuing Operations	$ 1.5	$ (3.2)	$ 3.6	$ (5.8)

DERIVATIVES - Summary of Impa_2

DERIVATIVES - Summary of Impact of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Foreign exchange contracts | Other non-operating expense (income)
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in operations	$ 0.2	$ (4.6)	$ (0.9)	$ (8.5)

DERIVATIVES - Schedule of Fair

DERIVATIVES - Schedule of Fair Value of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 8	$ 6.8
Derivative Liabilities	1.7	2.5
Foreign exchange contracts | Other receivables | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	7.4	5.2
Foreign exchange contracts | Other receivables | Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	0.5	0.7
Foreign exchange contracts | Deferred charges and other | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	0.1	0.9
Foreign exchange contracts | Accounts payable | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0.4	0.1
Foreign exchange contracts | Accounts payable | Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	1.2	2.4
Foreign exchange contracts | Other long term liabilities | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 0.1	$ 0

DERIVATIVES - Summary of Impa_3

DERIVATIVES - Summary of Impact of Designated Hedges and Gain (Loss) - Net Investment Hedge (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Net investment hedge
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) in OCI	$ 11.9	$ 20.1	$ 22.5	$ (1.4)

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS - Schedule of Carrying Values and Fair Values for Financial Instruments (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	$ 8	$ 6.8
Derivative Liabilities	1.7	2.5
Debt	3,198.4	2,628.2
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	8	6.8
Derivative Liabilities	1.7	2.5
Debt	3,248.4	2,506.3
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	0	0
Derivative Liabilities	0	0
Debt	0	0
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	8	6.8
Derivative Liabilities	1.7	2.5
Debt	3,198.4	2,628.2
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	0	0
Derivative Liabilities	0	0
Debt	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS - Summary of Income Recognized from Equity Investments (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Realized gain on equity investments sold		$ 0	$ 6.9
Energizer
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Realized gain on equity investments sold	$ 0.9		6.9
Dividend income from equity investments	0		0.2
Gain from equity investments	$ 0.9		$ 7.1

SHAREHOLDER_S EQUITY - Narrativ

SHAREHOLDER’S EQUITY - Narrative (Details) - USD ($)	May 04, 2021	Sep. 30, 2021
May 2021 Repurchase Program
Subsidiary, Sale of Stock [Line Items]
Common stock repurchase program, approved amount	$ 1,000,000,000
Common stock repurchase program, authorization period	36 months
10b5-1 Repurchase
Subsidiary, Sale of Stock [Line Items]
Common stock repurchase program, approved amount		$ 150,000,000

SHAREHOLDER_S EQUITY - Summary

SHAREHOLDER’S EQUITY - Summary of Activity of Common Stock Repurchase Program (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended			6 Months Ended
	Apr. 03, 2022	Jan. 02, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)				1.3	0.6
Average Price Per Share (in dollars per share)				$ 97.34	$ 65.27
Amount	$ 24	$ 110
Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Amount	$ 24	$ 110		$ 134	$ 42.3
Open Market Purchases
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)	0.2		0	1.3	0
Average Price Per Share (in dollars per share)	$ 96.90		$ 0	$ 97.34	$ 0
Open Market Purchases | Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Amount	$ 24		$ 0	$ 134	$ 0
Private Purchases
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)				0	0.6
Average Price Per Share (in dollars per share)				$ 0	$ 65.27
Private Purchases | Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Amount				$ 0	$ 42.3

SHARE BASED COMPENSATION - Summ

SHARE BASED COMPENSATION - Summary of Share Based Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 6.6	$ 7.2	$ 12.2	$ 13.7
SB/RH
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 6.2	$ 6.8	$ 11.8	$ 13.1

SHARE BASED COMPENSATION - Narr

SHARE BASED COMPENSATION - Narrative (Details) - LTIP	6 Months Ended
	Apr. 03, 2022
Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Performance-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

SHARE BASED COMPENSATION - Su_2

SHARE BASED COMPENSATION - Summary of Activity of the RSUs Granted (Details) $ / shares in Units, shares in Thousands, $ in Millions	6 Months Ended
	Apr. 03, 2022USD ($)$ / sharesshares
RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	280
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.91
Fair Value at Grant Date | $	$ 27.5
Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	110
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.86
Fair Value at Grant Date | $	$ 10.8
Time-based grants | Vesting in less than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	30
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.83
Fair Value at Grant Date | $	$ 3.1
Time-based grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	80
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.87
Fair Value at Grant Date | $	$ 7.7
Performance-based grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	170
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.95
Fair Value at Grant Date | $	$ 16.7
SB/RH | RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	270
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.89
Fair Value at Grant Date | $	$ 26.4
SB/RH | Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	100
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.79
Fair Value at Grant Date | $	$ 9.7
SB/RH | Time-based grants | Vesting in less than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	20
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.74
Fair Value at Grant Date | $	$ 2
SB/RH | Time-based grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	80
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.80
Fair Value at Grant Date | $	$ 7.7
SB/RH | Performance-based grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	170
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 96.95
Fair Value at Grant Date | $	$ 16.7

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 03, 2022	Jan. 02, 2022	Apr. 04, 2021	Jan. 03, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	$ 1,347.9	$ 1,479	$ 1,444.2	$ 1,415.8
Other comprehensive income (loss) income before reclassification	5.8	8.6	28.9	4.8
Other comprehensive income (loss) before tax	4.6	7	33	8.6
Deferred tax effect	(4.7)	(2.9)	(8)	8
Other comprehensive income (loss), net of tax	(0.1)	4.1	25	16.6
Other comprehensive income (loss) attributable to controlling interest	0	4	25.1	16.2
Balances at end of period	1,328.6	1,347.9	1,494.6	1,444.2
Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	(0.5)	(1.1)	4.2	3.7
Less: other comprehensive income (loss) attributable to non-controlling interest	(0.1)		(0.1)	0.1
Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	(0.7)	(0.5)	(0.1)	0.1
Less: other comprehensive income (loss) attributable to non-controlling interest		0.1		0.3
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(231.3)	(235.3)	(268.5)	(284.7)
Balances at end of period	(231.3)	(231.3)	(243.4)	(268.5)
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(192.6)	(194.8)	(202.3)	(226.6)
Other comprehensive income (loss) income before reclassification	(1.6)	6.8	22.2	19.4
Other comprehensive income (loss) before tax	(1.6)	6.8	22.2	19.4
Deferred tax effect	(3.1)	(4.5)	(5)	5.3
Other comprehensive income (loss), net of tax	(4.7)	2.3	17.2	24.7
Other comprehensive income (loss) attributable to controlling interest	(4.6)	2.2	17.3	24.3
Balances at end of period	(197.2)	(192.6)	(185)	(202.3)
Foreign Currency Translation | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	0	0	0	0
Less: other comprehensive income (loss) attributable to non-controlling interest	(0.1)		(0.1)	0.1
Foreign Currency Translation | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	0	0	0	0
Less: other comprehensive income (loss) attributable to non-controlling interest		0.1		0.3
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	9.5	6.4	(3.6)	3.6
Other comprehensive income (loss) income before reclassification	6.4	1.2	5.8	(12.4)
Other comprehensive income (loss) before tax	4.2	(1.4)	8.8	(9.7)
Deferred tax effect	(1)	4.5	(2.4)	2.5
Other comprehensive income (loss), net of tax	3.2	3.1	6.4	(7.2)
Other comprehensive income (loss) attributable to controlling interest	3.2	3.1	6.4	(7.2)
Balances at end of period	12.7	9.5	2.8	(3.6)
Derivative Instruments | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	(1.5)	(2.1)	3.1	2.6
Less: other comprehensive income (loss) attributable to non-controlling interest	0		0	0
Derivative Instruments | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	(0.7)	(0.5)	(0.1)	0.1
Less: other comprehensive income (loss) attributable to non-controlling interest		0		0
Defined Benefit Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(48.2)	(46.9)	(62.6)	(61.7)
Other comprehensive income (loss) income before reclassification	1	0.6	0.9	(2.2)
Other comprehensive income (loss) before tax	2	1.6	2	(1.1)
Deferred tax effect	(0.6)	(2.9)	(0.6)	0.2
Other comprehensive income (loss), net of tax	1.4	(1.3)	1.4	(0.9)
Other comprehensive income (loss) attributable to controlling interest	1.4	(1.3)	1.4	(0.9)
Balances at end of period	(46.8)	(48.2)	(61.2)	(62.6)
Defined Benefit Pension | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	1	1	1.1	1.1
Less: other comprehensive income (loss) attributable to non-controlling interest	0		0	0
Defined Benefit Pension | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassifications for (gain) loss to income	$ 0	0	$ 0	0
Less: other comprehensive income (loss) attributable to non-controlling interest		$ 0		$ 0

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Tax Rate (Details)	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Income Taxes [Line Items]
Effective tax rate	21.30%	13.30%	29.20%	(75.20%)
SB/RH
Income Taxes [Line Items]
Effective tax rate	21.10%	10.20%	29.10%	(58.70%)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 03, 2022	Apr. 03, 2022	Sep. 30, 2021
Income Taxes [Line Items]
U.S. Federal statutory income tax rate	21.00%	21.00%
Foreign Tax Authority | United Kingdom
Income Taxes [Line Items]
Deferred tax expense	$ 3.2
Foreign Tax Authority | Netherlands
Income Taxes [Line Items]
Tax benefit from favorable settlement	2.5
SB/RH
Income Taxes [Line Items]
Income taxes payable	$ 1.8	$ 1.8	$ 8

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	Apr. 03, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Estimated costs associated with environmental remediation activities	$ 10.5	$ 11.3
Product liability accruals	3.3	3
Product warranty accruals	$ 0.3	$ 0.4

SEGMENT INFORMATION - Net Sales

SEGMENT INFORMATION - Net Sales Relating to Segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Revenue from External Customer [Line Items]
Net sales	$ 807.8	$ 760.3	$ 1,565	$ 1,496.5
HPC
Revenue from External Customer [Line Items]
Net sales	316.1	297.9	695.8	676.4
GPC
Revenue from External Customer [Line Items]
Net sales	295.1	293.6	597.3	569.1
H&G
Revenue from External Customer [Line Items]
Net sales	$ 196.6	$ 168.8	$ 271.9	$ 251

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 88.9	$ 115.8	$ 147.7	$ 230.8
Corporate	9.9	8.3	19.4	17.5
Interest expense	24.7	52.8	46.4	76
Depreciation and amortization	25.7	30.2	51.1	57.2
Share and incentive based compensation	6.6	7.2	12.2	14.2
Restructuring and related charges	16.4	4.3	33.8	13.3
Transaction related charges	20.2	8.2	35.1	27.2
Global ERP Transformation	3.2	0	3.2	0
Unallocated shared costs	6.9	6.7	13.8	13.4
Non-cash purchase accounting adjustments	3.5	2.6	3.5	3.4
Gain on Energizer investment	0	(0.9)	0	(6.9)
Legal and environmental remediation reserves	0	0	(0.5)	6
Coevorden tolling related charges	1.5	1.5	3	3.1
Other	2.2	0.2	4.8	0.1
(Loss) income from continuing operations before income taxes	(31.9)	(5.3)	(78.1)	6.3
HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	10.6	25.4	38	76.3
GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	40.6	55.6	79.3	109.2
H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	37.7	34.8	30.4	45.3
SB/RH
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	88.9	115.8	147.7	230.8
Corporate	9.6	8.1	18.9	16.7
Interest expense	24.8	52.9	46.7	76.1
Depreciation and amortization	25.7	30.2	51.1	57.2
Share and incentive based compensation	6.2	6.8	11.8	13.6
Restructuring and related charges	16.4	4.3	33.8	13.3
Transaction related charges	20.2	8.2	35.1	27.2
SAP S/4 HANA ERP Transformation	3.2	0	3.2	0
Unallocated shared costs	6.9	6.7	13.8	13.4
Non-cash purchase accounting adjustments	3.5	2.6	3.5	3.4
Gain on Energizer investment	0	(0.9)	0	(6.9)
Legal and environmental remediation reserves	0	0	(0.5)	6
Coevorden tolling related charges	1.5	1.5	3	3.1
Other	2.1	0.1	4.4	0.1
(Loss) income from continuing operations before income taxes	(31.2)	(4.7)	(77.1)	7.6
SB/RH | HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	10.6	25.4	38	76.3
SB/RH | GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	40.6	55.6	79.3	109.2
SB/RH | H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 37.7	$ 34.8	$ 30.4	$ 45.3

EARNINGS PER SHARE _ SBH (Detai

EARNINGS PER SHARE – SBH (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Apr. 03, 2022	Apr. 04, 2021
Numerator
Net (loss) income from continuing operations attributable to controlling interest	$ (25.1)	$ (3.7)	$ (55.3)	$ 11
Income from discontinued operations attributable to controlling interest	41	40.3	79.4	97.7
Net income attributable to controlling interest	$ 15.9	$ 36.6	$ 24.1	$ 108.7
Denominator
Weighted average shares outstanding - basic (in shares)	40.8	42.6	41.1	42.8
Dilutive shares (in shares)	0	0	0	0.2
Weighted average shares outstanding - diluted (in shares)	40.8	42.6	41.1	43
Earnings per share
Basic earnings per share from continuing operations (in dollars per share)	$ (0.61)	$ (0.09)	$ (1.35)	$ 0.26
Basic earnings per share from discontinued operations (in dollars per share)	1	0.95	1.94	2.28
Basic earnings per share (in dollars per share)	0.39	0.86	0.59	2.54
Diluted earnings per share from continuing operations (in dollars per share)	(0.61)	(0.09)	(1.35)	0.26
Diluted earnings per share from discontinued operations (in dollars per share)	1	0.95	1.94	2.27
Diluted earnings per share (in dollars per share)	$ 0.39	$ 0.86	$ 0.59	$ 2.53
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	0.2	0.3	0.2	0