Spectrum Brands (SPB) 10-Q 12 May 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Apr. 02, 2023	May 08, 2023
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 02, 2023
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		41,004,457
Entity Central Index Key	0000109177
Amendment Flag	false
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2023
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 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	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. 02, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 327.8	$ 243.7
Trade receivables, net	305.5	247.4
Other receivables	101.3	95.7
Inventories	585.6	780.6
Prepaid expenses and other current assets	51.5	51.2
Current assets of business held for sale	1,799.6	1,816.7
Total current assets	3,171.3	3,235.3
Property, plant and equipment, net	268.7	263.8
Operating lease assets	129.7	82.5
Deferred charges and other	106.1	38.7
Goodwill	968.5	953.1
Intangible assets, net	1,140.7	1,202.2
Total assets	5,785	5,775.6
Liabilities and Shareholders' Equity
Current portion of long-term debt	13.1	12.3
Accounts payable	495.9	453.1
Accrued wages and salaries	28.1	28.4
Accrued interest	37	27.6
Other current liabilities	200.7	203
Current liabilities of business held for sale	401.8	463.7
Total current liabilities	1,176.6	1,188.1
Long-term debt, net of current portion	3,175.6	3,144.5
Long-term operating lease liabilities	104.9	56
Deferred income taxes	75	60.1
Other long-term liabilities	63.8	57.8
Total liabilities	4,595.9	4,506.5
Commitments and contingencies (Note 16)
Shareholders' equity
Common stock	0.5	0.5
Additional paid-in capital	2,016.2	2,032.5
Accumulated earnings	252.6	362.1
Accumulated other comprehensive loss, net of tax	(272.9)	(303.1)
Treasury stock	(814.2)	(828.8)
Total shareholders' equity	1,182.2	1,263.2
Non-controlling interest	6.9	5.9
Total equity	1,189.1	1,269.1
Total liabilities and equity	$ 5,785	$ 5,775.6

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Income Statement [Abstract]
Net sales	$ 729.2	$ 807.8	$ 1,442.5	$ 1,565
Cost of goods sold	514.7	552.2	1,026.1	1,090.1
Gross profit	214.5	255.6	416.4	474.9
Selling	133.1	149.8	264.4	296.1
General and administrative	86.2	105.7	170.8	195
Research and development	5.2	8.2	11.4	15.8
Impairment of intangible assets	67	0	67	0
Total operating expenses	291.5	263.7	513.6	506.9
Operating loss	(77)	(8.1)	(97.2)	(32)
Interest expense	31.6	24.7	65	46.4
Other non-operating expense (income), net	1.2	(0.9)	(0.3)	(0.3)
Loss from continuing operations before income taxes	(109.8)	(31.9)	(161.9)	(78.1)
Income tax benefit	(34.8)	(6.8)	(46.9)	(22.8)
Net loss from continuing operations	(75)	(25.1)	(115)	(55.3)
Income from discontinued operations, net of tax	21.4	41.1	40.9	79.9
Net (loss) income	(53.6)	16	(74.1)	24.6
Net income from continuing operations attributable to non-controlling interest	0.1	0	0.3	0
Net income from discontinued operations attributable to non-controlling interest	0	0.1	0.2	0.5
Net (loss) income attributable to controlling interest	(53.7)	15.9	(74.6)	24.1
Amounts attributable to controlling interest
Net loss from continuing operations attributable to controlling interest	(75.1)	(25.1)	(115.3)	(55.3)
Net income from discontinued operations attributable to controlling interest	21.4	41	40.7	79.4
Net (loss) income attributable to controlling interest	$ (53.7)	$ 15.9	$ (74.6)	$ 24.1
Earnings Per Share
Basic earnings per share from continuing operations (in dollars per share)	$ (1.83)	$ (0.61)	$ (2.82)	$ (1.35)
Basic earnings per share from discontinued operations (in dollars per share)	0.52	1	1	1.94
Basic earnings per share (in dollars per share)	(1.31)	0.39	(1.82)	0.59
Diluted earnings per share from continuing operations (in dollars per share)	(1.83)	(0.61)	(2.82)	(1.35)
Diluted earnings per share from discontinued operations (in dollars per share)	0.52	1	1	1.94
Diluted earnings per share (in dollars per share)	(1.31)	0.39	(1.82)	0.59
Dividend per share (in dollars per share)	$ 0.42	$ 0.42	$ 0.84	$ 0.84
Weighted Average Shares Outstanding
Basic (in shares)	41	40.8	40.9	41.1
Diluted (in shares)	41	40.8	40.9	41.1

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Net (loss) income	$ (53.6)	$ 16	$ (74.1)	$ 24.6
Foreign currency translation adjustment
Foreign currency translation gain (loss)	27.1	(13.5)	87.6	(17.4)
Unrealized (loss) gain from net investment hedge	(12.5)	11.9	(46.4)	22.5
Foreign currency translation adjustment before tax	14.6	(1.6)	41.2	5.1
Deferred tax effect	3.7	(3.1)	12.5	(7.6)
Foreign currency translation adjustment, net	18.3	(4.7)	53.7	(2.5)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(7.1)	6.4	(32.5)	7.6
Net reclassification for loss (gain) to income from continuing operations	4.9	(1.5)	2.4	(3.6)
Net reclassification for gain to income from discontinued operations	(0.1)	(0.7)	(0.1)	(1.2)
Unrealized (loss) gain on hedging instruments after reclassification	(2.3)	4.2	(30.2)	2.8
Deferred tax effect	0.7	(1)	7.8	3.5
Net unrealized (loss) gain on hedging derivative instruments	(1.6)	3.2	(22.4)	6.3
Defined benefit pension (loss) gain
Defined benefit pension gain (loss) before reclassification	0.1	1	(2.1)	1.7
Net reclassification for (gain) loss to income from continuing operations	(0.7)	1	0.2	2
Defined benefit pension (loss) gain after reclassification	(0.6)	2	(1.9)	3.7
Deferred tax effect	0.1	(0.6)	1.3	(3.5)
Net defined benefit pension (loss) gain	(0.5)	1.4	(0.6)	0.2
Net change to derive comprehensive income for the period	16.2	(0.1)	30.7	4
Comprehensive (loss) income	(37.4)	15.9	(43.4)	28.6
Comprehensive (loss) income attributable to controlling interest	(37.6)	16	(43.9)	28.6
Continuing Operations
Defined benefit pension (loss) gain
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.1	(0.1)	0.3	(0.1)
Comprehensive income from discontinuing operations attributable to non-controlling interest	0.1	(0.1)	0.3	(0.1)
Discontinued Operations
Defined benefit pension (loss) gain
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.1	0	0.2	0.1
Comprehensive income from discontinuing operations attributable to non-controlling interest	$ 0.1	$ 0	$ 0.2	$ 0.1

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholder's Equity - USD ($) shares in Millions, $ in Millions	Total	Open Market Purchases	Total Shareholders' Equity	Total Shareholders' Equity Open Market Purchases	Common Stock	Common Stock Open Market Purchases	Additional Paid-in Capital	Accumulated Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Treasury Stock Open Market Purchases	Non- controlling Interest
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 from discontinued operations, net of tax	38.8		38.4					38.4				0.4
Other comprehensive income, 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 from discontinued operations, net of tax	79.9
Treasury stock repurchases (in shares)		(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
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)
Income from discontinued operations, net of tax	41.1		41					41				0.1
Other comprehensive income, net of tax	(0.1)		0						0			(0.1)
Treasury stock repurchases (in shares)		(0.2)				(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)
Dividends paid by subsidiary to non-controlling interest	(1.3)		0									(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
Balances at beginning of period (in shares) at Sep. 30, 2022					40.8
Balances at beginning of period at Sep. 30, 2022	1,269.1		1,263.2		$ 0.5		2,032.5	362.1	(303.1)	(828.8)		5.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(40)		(40.3)					(40.3)				0.3
Income from discontinued operations, net of tax	19.5		19.4					19.4				0.1
Other comprehensive income, net of tax	14.5		14.2						14.2			0.3
Restricted stock issued and related tax withholdings (in shares)					0.2
Restricted stock issued and related tax withholdings	(10.5)		(10.5)				(25.1)			14.6
Share based compensation	4.1		4.1				4.1
Dividends declared	(17.3)		(17.3)					(17.3)
Balances at end of period (in shares) at Jan. 01, 2023					41
Balances at end of period at Jan. 01, 2023	1,239.4		1,232.8		$ 0.5		2,011.5	323.9	(288.9)	(814.2)		6.6
Balances at beginning of period (in shares) at Sep. 30, 2022					40.8
Balances at beginning of period at Sep. 30, 2022	1,269.1		1,263.2		$ 0.5		2,032.5	362.1	(303.1)	(828.8)		5.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(115)
Income from discontinued operations, net of tax	40.9
Treasury stock repurchases (in shares)		0
Balances at end of period (in shares) at Apr. 02, 2023					41
Balances at end of period at Apr. 02, 2023	1,189.1		1,182.2		$ 0.5		2,016.2	252.6	(272.9)	(814.2)		6.9
Balances at beginning of period (in shares) at Jan. 01, 2023					41
Balances at beginning of period at Jan. 01, 2023	1,239.4		1,232.8		$ 0.5		2,011.5	323.9	(288.9)	(814.2)		6.6
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(75)		(75.1)					(75.1)				0.1
Income from discontinued operations, net of tax	21.4		21.4					21.4
Other comprehensive income, net of tax	16.2		16						16			0.2
Treasury stock repurchases (in shares)		0
Share based compensation	4.7		4.7				4.7
Dividends declared	(17.6)		(17.6)					(17.6)
Balances at end of period (in shares) at Apr. 02, 2023					41
Balances at end of period at Apr. 02, 2023	$ 1,189.1		$ 1,182.2		$ 0.5		$ 2,016.2	$ 252.6	$ (272.9)	$ (814.2)		$ 6.9

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022
Cash flows from operating activities
Net (loss) income	$ (74.1)	$ 24.6
Income from discontinued operations, net of tax	40.9	79.9
Net (loss) income from continuing operations	(115)	(55.3)
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	24.1	24.4
Amortization	20.9	26.7
Share based compensation	7.7	12.2
Impairment of intangible assets	67	0
Impairment of equipment and leases	4.5	0
Amortization of debt issuance costs and debt discount	4	3.1
Gain from contingent consideration liability	(1.5)	0
Non-cash purchase accounting adjustments	0.9	3.5
Deferred tax benefit	(62)	(43.7)
Net changes in operating assets and liabilities	198	(183.1)
Net cash provided (used) by operating activities from continuing operations	148.6	(212.2)
Net cash provided by operating activities from discontinued operations	29	5.3
Net cash provided (used) by operating activities	177.6	(206.9)
Cash flows from investing activities
Purchases of property, plant and equipment	(25.9)	(24.3)
Proceeds from disposal of property, plant and equipment	0	0.1
Business acquisitions, net of cash acquired	0	(314.3)
Other investing activity	0	(0.1)
Net cash used by investing activities from continuing operations	(25.9)	(338.6)
Net cash used by investing activities from discontinued operations	(7.9)	(12.4)
Net cash used by investing activities	(33.8)	(351)
Cash flows from financing activities
Payment of debt	(21.7)	(6.5)
Proceeds from issuance of debt	0	775
Payment of debt issuance costs	(2.3)	(6.7)
Treasury stock purchases	0	(134)
Dividends paid to shareholders	(34.4)	(34.4)
Share based award tax withholding payments, net of proceeds upon vesting	(10.5)	(24.5)
Net cash (used) provided by financing activities from continuing operations	(68.9)	568.9
Net cash used by financing activities from discontinued operations	(0.7)	(2.2)
Net cash (used) provided by financing activities	(69.6)	566.7
Effect of exchange rate changes on cash and cash equivalents	9.7	(3)
Net change in cash, cash equivalents and restricted cash in continuing operations	83.9	5.8
Cash, cash equivalents, and restricted cash, beginning of period	243.9	190
Cash, cash equivalents, and restricted cash, end of period	327.8	195.8
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	2.4	0.5
Non cash financing activities
Issuance of shares through stock compensation plan	27.2	33.4
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	56.8	50.9
Cash paid for taxes associated with continued operations	11.7	19
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	29.9	30.2
Cash paid for taxes associated with continued operations	$ 13.5	$ 10.1

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Financial Position - SB/RH - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 327.8	$ 243.7
Trade receivables, net	305.5	247.4
Other receivables	101.3	95.7
Inventories	585.6	780.6
Prepaid expenses and other current assets	51.5	51.2
Current assets of business held for sale	1,799.6	1,816.7
Total current assets	3,171.3	3,235.3
Property, plant and equipment, net	268.7	263.8
Operating lease assets	129.7	82.5
Deferred charges and other	106.1	38.7
Goodwill	968.5	953.1
Intangible assets, net	1,140.7	1,202.2
Total assets	5,785	5,775.6
Liabilities and Shareholders' Equity
Current portion of long-term debt	13.1	12.3
Accounts payable	495.9	453.1
Accrued wages and salaries	28.1	28.4
Accrued interest	37	27.6
Other current liabilities	200.7	203
Current liabilities of business held for sale	401.8	463.7
Total current liabilities	1,176.6	1,188.1
Long-term debt, net of current portion	3,175.6	3,144.5
Long-term operating lease liabilities	104.9	56
Deferred income taxes	75	60.1
Other long-term liabilities	63.8	57.8
Total liabilities	4,595.9	4,506.5
Commitments and contingencies (Note 16)
Shareholders' equity
Accumulated earnings	252.6	362.1
Accumulated other comprehensive loss, net of tax	(272.9)	(303.1)
Total shareholders' equity	1,182.2	1,263.2
Non-controlling interest	6.9	5.9
Total equity	1,189.1	1,269.1
Total liabilities and equity	5,785	5,775.6
SB/RH
Assets
Cash and cash equivalents	326.6	242.4
Trade receivables, net	305.5	247.4
Other receivables	191.2	183.1
Inventories	585.6	780.6
Prepaid expenses and other current assets	51.5	51.2
Current assets of business held for sale	1,799.6	1,816.7
Total current assets	3,260	3,321.4
Property, plant and equipment, net	268.7	263.8
Operating lease assets	129.7	82.5
Deferred charges and other	47.3	38.1
Goodwill	968.5	953.1
Intangible assets, net	1,140.7	1,202.2
Total assets	5,814.9	5,861.1
Liabilities and Shareholders' Equity
Current portion of long-term debt	21.1	12.3
Accounts payable	496.5	453.3
Accrued wages and salaries	28.1	28.4
Accrued interest	37	27.6
Other current liabilities	198.1	197.3
Current liabilities of business held for sale	401.8	463.7
Total current liabilities	1,182.6	1,182.6
Long-term debt, net of current portion	3,175.6	3,144.5
Long-term operating lease liabilities	104.9	56
Deferred income taxes	234.4	279.3
Other long-term liabilities	63.7	65.6
Total liabilities	4,761.2	4,728
Commitments and contingencies (Note 16)
Shareholders' equity
Other capital	2,162.4	2,164.6
Accumulated earnings	(844.4)	(736)
Accumulated other comprehensive loss, net of tax	(272.8)	(303)
Total shareholders' equity	1,045.2	1,125.6
Non-controlling interest	8.5	7.5
Total equity	1,053.7	1,133.1
Total liabilities and equity	$ 5,814.9	$ 5,861.1

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Income - SB/RH - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Net sales	$ 729.2	$ 807.8	$ 1,442.5	$ 1,565
Cost of goods sold	514.7	552.2	1,026.1	1,090.1
Gross profit	214.5	255.6	416.4	474.9
Selling	133.1	149.8	264.4	296.1
General and administrative	86.2	105.7	170.8	195
Research and development	5.2	8.2	11.4	15.8
Impairment of intangible assets	67	0	67	0
Total operating expenses	291.5	263.7	513.6	506.9
Operating loss	(77)	(8.1)	(97.2)	(32)
Interest expense	31.6	24.7	65	46.4
Other non-operating expense (income), net	1.2	(0.9)	(0.3)	(0.3)
Loss from continuing operations before income taxes	(109.8)	(31.9)	(161.9)	(78.1)
Income tax benefit	(34.8)	(6.8)	(46.9)	(22.8)
Net loss from continuing operations	(75)	(25.1)	(115)	(55.3)
Income from discontinued operations, net of tax	21.4	41.1	40.9	79.9
Net (loss) income	(53.6)	16	(74.1)	24.6
Net income from continuing operations attributable to non-controlling interest	0.1	0	0.3	0
Net income from discontinued operations attributable to non-controlling interest	0	0.1	0.2	0.5
Net (loss) income attributable to controlling interest	(53.7)	15.9	(74.6)	24.1
Amounts attributable to controlling interest
Net loss from continuing operations attributable to controlling interest	(75.1)	(25.1)	(115.3)	(55.3)
Net income from discontinued operations attributable to controlling interest	21.4	41	40.7	79.4
Net (loss) income attributable to controlling interest	(53.7)	15.9	(74.6)	24.1
SB/RH
Net sales	729.2	807.8	1,442.5	1,565
Cost of goods sold	514.7	552.2	1,026.1	1,090.1
Gross profit	214.5	255.6	416.4	474.9
Selling	133.1	149.8	264.4	296.1
General and administrative	85.5	104.9	170.1	193.8
Research and development	5.2	8.2	11.4	15.8
Impairment of intangible assets	67	0	67	0
Total operating expenses	290.8	262.9	512.9	505.7
Operating loss	(76.3)	(7.3)	(96.5)	(30.8)
Interest expense	31.7	24.8	65.1	46.7
Other non-operating expense (income), net	1.2	(0.9)	(0.3)	(0.4)
Loss from continuing operations before income taxes	(109.2)	(31.2)	(161.3)	(77.1)
Income tax benefit	(34)	(6.6)	(46.3)	(22.4)
Net loss from continuing operations	(75.2)	(24.6)	(115)	(54.7)
Income from discontinued operations, net of tax	21.9	41.1	41.4	79.9
Net (loss) income	(53.3)	16.5	(73.6)	25.2
Net income from continuing operations attributable to non-controlling interest	0.1	0	0.3	0
Net income from discontinued operations attributable to non-controlling interest	0	0.1	0.2	0.5
Net (loss) income attributable to controlling interest	(53.4)	16.4	(74.1)	24.7
Amounts attributable to controlling interest
Net loss from continuing operations attributable to controlling interest	(75.3)	(24.6)	(115.3)	(54.7)
Net income from discontinued operations attributable to controlling interest	21.9	41	41.2	79.4
Net (loss) income attributable to controlling interest	$ (53.4)	$ 16.4	$ (74.1)	$ 24.7

Condensed Consolidated Statem_8

Condensed Consolidated Statements of Comprehensive Income - SB/RH - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Net (loss) income	$ (53.6)	$ 16	$ (74.1)	$ 24.6
Foreign currency translation adjustment
Foreign currency translation gain (loss)	27.1	(13.5)	87.6	(17.4)
Unrealized (loss) gain from net investment hedge	(12.5)	11.9	(46.4)	22.5
Foreign currency translation adjustment before tax	14.6	(1.6)	41.2	5.1
Deferred tax effect	3.7	(3.1)	12.5	(7.6)
Foreign currency translation adjustment, net	18.3	(4.7)	53.7	(2.5)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(7.1)	6.4	(32.5)	7.6
Net reclassification for loss (gain) to income from continuing operations	4.9	(1.5)	2.4	(3.6)
Net reclassification for gain to income from discontinued operations	(0.1)	(0.7)	(0.1)	(1.2)
Unrealized (loss) gain on hedging instruments after reclassification	(2.3)	4.2	(30.2)	2.8
Deferred tax effect	0.7	(1)	7.8	3.5
Net unrealized (loss) gain on hedging derivative instruments	(1.6)	3.2	(22.4)	6.3
Defined benefit pension (loss) gain
Defined benefit pension gain (loss) before reclassification	0.1	1	(2.1)	1.7
Net reclassification for (gain) loss to income from continuing operations	(0.7)	1	0.2	2
Defined benefit pension (loss) gain after reclassification	(0.6)	2	(1.9)	3.7
Deferred tax effect	0.1	(0.6)	1.3	(3.5)
Net defined benefit pension (loss) gain	(0.5)	1.4	(0.6)	0.2
Net change to derive comprehensive income for the period	16.2	(0.1)	30.7	4
Comprehensive (loss) income	(37.4)	15.9	(43.4)	28.6
Comprehensive (loss) income attributable to controlling interest	(37.6)	16	(43.9)	28.6
Continuing Operations
Defined benefit pension (loss) gain
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.1	(0.1)	0.3	(0.1)
Comprehensive income from discontinuing operations attributable to non-controlling interest	0.1	(0.1)	0.3	(0.1)
Discontinued Operations
Defined benefit pension (loss) gain
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.1	0	0.2	0.1
Comprehensive income from discontinuing operations attributable to non-controlling interest	0.1	0	0.2	0.1
SB/RH
Net (loss) income	(53.3)	16.5	(73.6)	25.2
Foreign currency translation adjustment
Foreign currency translation gain (loss)	27.1	(13.5)	87.6	(17.4)
Unrealized (loss) gain from net investment hedge	(12.5)	11.9	(46.4)	22.5
Foreign currency translation adjustment before tax	14.6	(1.6)	41.2	5.1
Deferred tax effect	3.7	(3.1)	12.5	(7.6)
Foreign currency translation adjustment, net	18.3	(4.7)	53.7	(2.5)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(7.1)	6.4	(32.5)	7.6
Net reclassification for loss (gain) to income from continuing operations	4.9	(1.5)	2.4	(3.6)
Net reclassification for gain to income from discontinued operations	(0.1)	(0.7)	(0.1)	(1.2)
Unrealized (loss) gain on hedging instruments after reclassification	(2.3)	4.2	(30.2)	2.8
Deferred tax effect	0.7	(1)	7.8	3.5
Net unrealized (loss) gain on hedging derivative instruments	(1.6)	3.2	(22.4)	6.3
Defined benefit pension (loss) gain
Defined benefit pension gain (loss) before reclassification	0.1	1	(2.1)	1.7
Net reclassification for (gain) loss to income from continuing operations	(0.7)	1	0.2	2
Defined benefit pension (loss) gain after reclassification	(0.6)	2	(1.9)	3.7
Deferred tax effect	0.1	(0.6)	1.3	(3.5)
Net defined benefit pension (loss) gain	(0.5)	1.4	(0.6)	0.2
Net change to derive comprehensive income for the period	16.2	(0.1)	30.7	4
Comprehensive (loss) income	(37.1)	16.4	(42.9)	29.2
Comprehensive (loss) income attributable to controlling interest	(37.3)	16.5	(43.4)	29.2
SB/RH | Continuing Operations
Defined benefit pension (loss) gain
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.1	(0.1)	0.3	(0.1)
Comprehensive income from discontinuing operations attributable to non-controlling interest	0.1	(0.1)	0.3	(0.1)
SB/RH | Discontinued Operations
Defined benefit pension (loss) gain
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.1	0	0.2	0.1
Comprehensive income from discontinuing operations attributable to non-controlling interest	$ 0.1	$ 0	$ 0.2	$ 0.1

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/RH Total Shareholders' Equity	SB/RH Other Capital	SB/RH Accumulated Deficit	SB/RH Accumulated Other Comprehensive Loss	SB/RH Non- controlling Interest
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) income from continuing operations	(30.2)	(30.2)	(30.2)			(30.1)	(30.1)		(30.1)
Income from discontinued operations, net of tax	38.8	38.4	38.4		0.4	38.8	38.4		38.4		0.4
Other comprehensive income, 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) income from continuing operations	(55.3)					(54.7)
Income 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) income from continuing operations	(25.1)	(25.1)	(25.1)			(24.6)	(24.6)		(24.6)
Income from discontinued operations, net of tax	41.1	41	41		0.1	41.1	41		41		0.1
Other comprehensive income, net of tax	(0.1)	0		0	(0.1)	(0.1)	0				(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)
Dividends paid by subsidiary to non-controlling interest	(1.3)	0			(1.3)	(1.3)	0				(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
Balances at beginning of period at Sep. 30, 2022	1,269.1	1,263.2	362.1	(303.1)	5.9	1,133.1	1,125.6	2,164.6	(736)	(303)	7.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(40)	(40.3)	(40.3)		0.3	(39.8)	(40.1)		(40.1)		0.3
Income from discontinued operations, net of tax	19.5	19.4	19.4		0.1	19.5	19.4		19.4		0.1
Other comprehensive income, net of tax	14.5	14.2		14.2	0.3	14.5	14.2			14.2	0.3
Restricted stock issued and related tax withholdings	(10.5)	(10.5)				(10.5)	(10.5)	(10.5)
Share based compensation	4.1	4.1				3.9	3.9	3.9
Dividends paid to parent						(17.1)	(17.1)		(17.1)
Balances at end of period at Jan. 01, 2023	1,239.4	1,232.8	323.9	(288.9)	6.6	1,103.6	1,095.4	2,158	(773.8)	(288.8)	8.2
Balances at beginning of period at Sep. 30, 2022	1,269.1	1,263.2	362.1	(303.1)	5.9	1,133.1	1,125.6	2,164.6	(736)	(303)	7.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(115)					(115)
Income from discontinued operations, net of tax	40.9					41.4
Balances at end of period at Apr. 02, 2023	1,189.1	1,182.2	252.6	(272.9)	6.9	1,053.7	1,045.2	2,162.4	(844.4)	(272.8)	8.5
Balances at beginning of period at Jan. 01, 2023	1,239.4	1,232.8	323.9	(288.9)	6.6	1,103.6	1,095.4	2,158	(773.8)	(288.8)	8.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(75)	(75.1)	(75.1)		0.1	(75.2)	(75.3)		(75.3)		0.1
Income from discontinued operations, net of tax	21.4	21.4	21.4			21.9	21.9		21.9
Other comprehensive income, net of tax	16.2	16		16	0.2	16.2	16			16	0.2
Share based compensation	4.7	4.7				4.4	4.4	4.4
Dividends paid to parent						(17.2)	(17.2)		(17.2)
Balances at end of period at Apr. 02, 2023	$ 1,189.1	$ 1,182.2	$ 252.6	$ (272.9)	$ 6.9	$ 1,053.7	$ 1,045.2	$ 2,162.4	$ (844.4)	$ (272.8)	$ 8.5

Condensed Consolidated State_10

Condensed Consolidated Statements of Cash Flows - SB/RH - USD ($) $ in Millions	6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022
Cash flows from operating activities
Net (loss) income	$ (74.1)	$ 24.6
Income from discontinued operations, net of tax	40.9	79.9
Net (loss) income from continuing operations	(115)	(55.3)
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	24.1	24.4
Amortization	20.9	26.7
Share based compensation	7.7	12.2
Impairment of equipment and leases	4.5	0
Impairment of intangible assets	67	0
Amortization of debt issuance costs and debt discount	4	3.1
Gain from contingent consideration liability	(1.5)	0
Non-cash purchase accounting adjustments	0.9	3.5
Deferred tax benefit	(62)	(43.7)
Net changes in operating assets and liabilities	198	(183.1)
Net cash provided (used) by operating activities from continuing operations	148.6	(212.2)
Net cash provided by operating activities from discontinued operations	29	5.3
Net cash provided (used) by operating activities	177.6	(206.9)
Cash flows from investing activities
Purchases of property, plant and equipment	(25.9)	(24.3)
Proceeds from disposal of property, plant and equipment	0	0.1
Business acquisitions, net of cash acquired	0	(314.3)
Other investing activities	0	(0.1)
Net cash used by investing activities from continuing operations	(25.9)	(338.6)
Net cash used by investing activities from discontinued operations	(7.9)	(12.4)
Net cash used by investing activities	(33.8)	(351)
Cash flows from financing activities
Payment of debt	(21.7)	(6.5)
Proceeds from issuance of debt	0	775
Payment of debt issuance costs	(2.3)	(6.7)
Net cash (used) provided by financing activities from continuing operations	(68.9)	568.9
Net cash used by financing activities from discontinued operations	(0.7)	(2.2)
Net cash (used) provided by financing activities	(69.6)	566.7
Effect of exchange rate changes on cash and cash equivalents	9.7	(3)
Net change in cash, cash equivalents and restricted cash in continuing operations	83.9	5.8
Cash, cash equivalents, and restricted cash, beginning of period	243.9	190
Cash, cash equivalents, and restricted cash, end of period	327.8	195.8
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	2.4	0.5
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	56.8	50.9
Cash paid for taxes associated with continued operations	11.7	19
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	29.9	30.2
Cash paid for taxes associated with continued operations	13.5	10.1
SB/RH
Cash flows from operating activities
Net (loss) income	(73.6)	25.2
Income from discontinued operations, net of tax	41.4	79.9
Net (loss) income from continuing operations	(115)	(54.7)
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	24.1	24.4
Amortization	20.9	26.7
Share based compensation	7.1	11.8
Impairment of equipment and leases	4.5	0
Impairment of intangible assets	67	0
Amortization of debt issuance costs and debt discount	4	3.1
Gain from contingent consideration liability	(1.5)	0
Non-cash purchase accounting adjustments	0.9	3.5
Deferred tax benefit	(61.3)	(43.3)
Net changes in operating assets and liabilities	187.5	(216.1)
Net cash provided (used) by operating activities from continuing operations	138.2	(244.6)
Net cash provided by operating activities from discontinued operations	29	5.3
Net cash provided (used) by operating activities	167.2	(239.3)
Cash flows from investing activities
Purchases of property, plant and equipment	(25.9)	(24.3)
Proceeds from disposal of property, plant and equipment	0	0.1
Business acquisitions, net of cash acquired	0	(314.3)
Other investing activities	0	(0.1)
Net cash used by investing activities from continuing operations	(25.9)	(338.6)
Net cash used by investing activities from discontinued operations	(7.9)	(12.4)
Net cash used by investing activities	(33.8)	(351)
Cash flows from financing activities
Payment of debt	(21.7)	(6.5)
Proceeds from issuance of debt	0	775
Payment of debt issuance costs	(2.3)	(6.7)
Payment of cash dividends to parent	(34.4)	(160.4)
Net cash (used) provided by financing activities from continuing operations	(58.4)	601.4
Net cash used by financing activities from discontinued operations	(0.7)	(2.2)
Net cash (used) provided by financing activities	(59.1)	599.2
Effect of exchange rate changes on cash and cash equivalents	9.7	(3)
Net change in cash, cash equivalents and restricted cash in continuing operations	84	5.9
Cash, cash equivalents, and restricted cash, beginning of period	242.6	188.3
Cash, cash equivalents, and restricted cash, end of period	326.6	194.2
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	2.4	0.5
SB/RH | Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	56.8	50.9
Cash paid for taxes associated with continued operations	11.7	19
SB/RH | Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	29.9	30.2
Cash paid for taxes associated with continued operations	$ 13.5	$ 10.1

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Apr. 02, 2023
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, 2022. 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 2, 2023 and April 3, 2022, respectively. Newly Adopted 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 adoption did not have a material impact on the consolidated financial statements. Recently Issued Accounting Standards In September 2022, the FASB issued ASU 2022-04, Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations to enhance transparency about the use of supplier finance programs. Under the ASU, the buyer in a supplier finance program is required to disclose information about the key terms of the program, outstanding confirmed amounts as of the end of the period, a rollforward of such amounts during each annual period, and a description of where in the financial statements outstanding amounts are presented. The amendments in ASU 2022-04 are effective for all entities for fiscal years beginning after December 15, 2022, including interim periods within those financial years, except for the disclosure of rollforward information, which is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. The Company is evaluating the effect of adopting this new accounting guidance.

DIVESTITURES

DIVESTITURES	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Income from discontinued operations before income taxes – HHI $ 59.5 $ 71.0 $ 104.4 $ 130.9 Loss from discontinued operations before income taxes – Other (1.4) (3.1) (2.0) (3.4) Interest on corporate debt allocated to discontinued operations 17.8 11.0 34.0 21.4 Income from discontinued operations before income taxes 40.3 56.9 68.4 106.1 Income tax expense from discontinued operations 18.9 15.8 27.5 26.2 Income from discontinued operations, net of tax 21.4 41.1 40.9 79.9 Net income from discontinued operations attributable to noncontrolling interest — 0.1 0.2 0.5 Net income from discontinued operations attributable to controlling interest $ 21.4 $ 41.0 $ 40.7 $ 79.4 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 the 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. Hardware and Home Improvement ("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 "HHI Transaction"). 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 agreement and providing for both forward and reverse transition services. The consummation of the acquisition is subject to certain customary 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 acquisition is not subject to any financing condition. 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. On July 14, 2022, the parties entered into an amendment to the ASPA (the “Amendment”) pursuant to which the Termination Date was extended to June 30, 2023. Except for the foregoing amendment to the Termination Date, the ASPA remains in full force and effect as written, including with respect to the termination fee of $350 million. On September 15, 2022, the Department of Justice ("DOJ") filed a complaint seeking to enjoin the transaction and block the acquisition of the HHI division by ASSA. On December 2, 2022, ASSA announced an agreement to sell its Emtek and the Smart Residential Business in the U.S. and Canada to Fortune Brands in response to competitive concerns raised by the DOJ in their complaint. On May 5, 2023, the Company agreed to a stipulation with the DOJ to settle the DOJ's challenge of the HHI transaction, pursuant to which ASSA will proceed with the divestment of Emtek and its Smart Residential business in the U.S.and Canada to Fortune Brands. Approval of the Mexican competition authority is the only outstanding regulatory approval. The Company continues to recognize the HHI division as held for sale and as a component of our discontinued operations. The parties are committed to closing the HHI transaction, and the Company and ASSA both continue to expect that the HHI transaction will close on or prior to June 30, 2023. The following table summarizes the assets and liabilities of the HHI disposal group classified as held for sale as of April 2, 2023 and September 30, 2022: (in millions) April 2, 2023 September 30, 2022 Assets Trade receivables, net $ 143.4 $ 135.5 Other receivables 3.9 6.7 Inventories 286.9 327.1 Prepaid expenses and other current assets 34.2 33.1 Property, plant and equipment, net 176.2 166.6 Operating lease assets 64.2 63.6 Deferred charges and other 14.4 11.7 Goodwill 701.6 698.6 Intangible assets, net 374.8 373.8 Total assets of business held for sale $ 1,799.6 $ 1,816.7 Liabilities Current portion of long-term debt $ 1.4 $ 1.4 Accounts payable 190.0 224.7 Accrued wages and salaries 22.4 32.7 Other current liabilities 67.1 79.9 Long-term debt, net of current portion 53.9 54.6 Long-term operating lease liabilities 42.7 46.9 Deferred income taxes 10.4 10.1 Other long-term liabilities 13.9 13.4 Total liabilities of business held for sale $ 401.8 $ 463.7 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 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Net sales $ 383.3 $ 420.8 $ 746.1 $ 795.4 Cost of goods sold 253.3 275.4 498.0 520.4 Gross profit 130.0 145.4 248.1 275.0 Operating expenses 68.9 72.3 140.0 139.5 Operating income 61.1 73.1 108.1 135.5 Interest expense 0.8 0.8 1.7 1.7 Other non-operating expense, net 0.8 1.3 2.0 2.9 Income from discontinued operations before income taxes $ 59.5 $ 71.0 $ 104.4 $ 130.9 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 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Share based compensation $ 0.3 $ 1.2 $ 1.1 $ 4.1 Purchases of property, plant and equipment 4.4 7.5 8.0 12.4 Other

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	6 Months Ended
	Apr. 02, 2023
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES During the three and six month periods ended April 2, 2023, the Company entered into a new initiative in response to the continuing pressures within the consumer products and retail markets and adjusted strategic initiatives within certain segments, resulting in the realization of another round of headcount reductions. Total cumulative exit and disposal costs associated with the initiative were $4.5 million. Substantially all exit and disposal charges associated with the initiative have been recognized. During the year ended September 30, 2022, the Company entered into a new initiative in response to changes observed within consumer products and retail markets, continued inflationary cost pressures and headwinds, and to facilitate changes in the management structure for enabling functions of the consolidated group, resulting in the realization of headcount reductions. Total cumulative exit and disposal costs associated with the initiative were $10.5 million. Substantially all exit and disposal costs associated, with the initiative have been recognized in the prior year with incremental costs realized during the three and six month periods ended April 2, 2023, which were attributable to changes in timing and accruals previously recognized since the initiative was established. During the year ended September 30, 2022, the Company initiated the exit of its in-country commercial operations in Russia, predominantly supporting the HPC segment, including costs for severance and other exit and disposal activity to close the operations. Total cumulative exit and disposal costs associated with the initiative were $1.3 million. Substantially all exit and disposal costs associated with the initiative have been recognized. The Company may enter into small, less significant initiatives 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 charges for the three and six month periods ended April 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Fiscal 2023 restructuring $ 4.5 $ — $ 4.5 $ — Fiscal 2022 restructuring 0.1 — 0.6 — Russia dissolution 0.1 — 0.7 — GPC distribution center transition — 5.6 — 15.9 Global productivity improvement program — 2.3 — 4.1 Other project costs 0.1 8.5 1.0 13.8 Total restructuring charges $ 4.8 $ 16.4 $ 6.8 $ 33.8 Reported as: Cost of goods sold $ 0.3 $ 1.2 $ 0.7 $ 1.5 Selling expense — 5.6 — 15.9 General and administrative expense 4.5 9.6 6.1 16.4 The following is a summary of restructuring charges by segment for the three and six month periods ended April 2, 2023 and April 3, 2022. Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ 2.5 $ 3.7 $ 3.2 $ 4.3 GPC 2.2 8.2 3.0 19.6 H&G — — 0.2 — Corporate 0.1 4.5 0.4 9.9 Total restructuring charges $ 4.8 $ 16.4 $ 6.8 $ 33.8 The following is a summary of restructuring charges by cost type for the three and six month periods ended April 2, 2023 and April 3, 2022. (in millions) Termination Other Total For the three month period ended April 2, 2023 $ 4.4 $ 0.4 $ 4.8 For the three month period ended April 3, 2022 1.2 15.2 16.4 For the six month period ended April 2, 2023 5.7 1.1 6.8 For the six month period ended April 3, 2022 1.9 31.9 33.8 The following is a rollforward of the accrual for restructuring charges by cost type for the six month period ended April 2, 2023. (in millions) Termination Other Total Accrual balance at September 30, 2022 $ 3.7 $ 0.3 $ 4.0 Provisions 4.9 — 4.9 Cash expenditures (4.7) (0.1) (4.8) Foreign currency and other 0.3 (0.1) 0.2 Accrual balance at April 2, 2023 $ 4.2 $ 0.1 $ 4.3

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended April 2, 2023 Three Month Period Ended April 3, 2022 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 121.6 $ 186.4 $ 151.3 $ 459.3 $ 136.8 $ 182.2 $ 194.2 $ 513.2 EMEA 99.2 94.4 — 193.6 109.1 95.3 — 204.4 LATAM 38.8 4.5 1.5 44.8 51.5 4.5 1.7 57.7 APAC 17.4 7.4 — 24.8 16.2 9.0 — 25.2 Licensing 1.9 2.6 0.5 5.0 2.1 2.4 0.7 5.2 Service and other 0.3 1.4 — 1.7 0.4 1.7 — 2.1 Total Revenue $ 279.2 $ 296.7 $ 153.3 $ 729.2 $ 316.1 $ 295.1 $ 196.6 $ 807.8 Six Month Period Ended April 2, 2023 Six Month Period Ended April 3, 2022 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 286.1 $ 360.8 $ 220.2 $ 867.1 $ 264.2 $ 369.7 $ 266.9 $ 900.8 EMEA 236.5 181.0 — 417.5 268.5 189.7 — 458.2 LATAM 80.6 7.7 3.5 91.8 120.1 9.2 4.1 133.4 APAC 35.2 16.9 — 52.1 37.9 20.2 — 58.1 Licensing 4.3 5.0 0.9 10.2 4.7 5.1 0.9 10.7 Service and other 0.9 2.9 — 3.8 0.4 3.4 — 3.8 Total Revenue $ 643.6 $ 574.3 $ 224.6 $ 1,442.5 $ 695.8 $ 597.3 $ 271.9 $ 1,565.0 The Company has a broad range of customers, including many large mass retail customers. During the three month periods ended April 2, 2023 and April 3, 2022, there were two large retail customers, each exceeding 10% of consolidated Net Sales and representing 33.5% and 33.3% of consolidated Net Sales, respectively. During the six month periods ended April 2, 2023 and April 3, 2022, there were two large retail customers exceeding 10% of consolidated Net Sales and representing 34.8% and 33.1% of consolidated Net Sales, respectively. A significant portion of our product sales from our HPC segment are subject to the continued use and access to the Black & Decker ("B&D") brand through a license agreement with Stanley Black and Decker. The license agreement was 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 consisted of $85.1 million, or 11.7% of consolidated net sales, and $98.0 million, or 12.1% of consolidated Net Sales, for the three month periods ended April 2, 2023 and April 3, 2022, respectively. Net sales from B&D product sales consisted of $171.9 million, or 11.9%, and $229.8 million, or 14.7%, of consolidated Net Sales for the six month periods ended April 2, 2023 and April 3, 2022, respectively. All other significant brands and tradenames used in the Company’s commercial operations are directly owned and not subject to further restrictions.

RECEIVABLES AND CONCENTRATION O

RECEIVABLES AND CONCENTRATION OF CREDIT RISK	6 Months Ended
	Apr. 02, 2023
Receivables [Abstract]
RECEIVABLES AND CONCENTRATION OF CREDIT RISK	RECEIVABLES AND CONCENTRATION OF CREDIT RISK The allowance for credit losses on the Company's trade receivables as of April 2, 2023 and September 30, 2022 was $6.1 million and $7.3 million, respectively. The Company has a broad range of customers, including many large mass retail customers. As of April 2, 2023, there was one large retail customer exceeding 10% of consolidated Net Trade Receivables and representing 19.7% of consolidated Net Trade Receivables. As of September 30, 2022 there were two large retail customers exceeding 10% of consolidated Net Trade Receivables and representing 21.9% of consolidated Net Trade Receivables.

INVENTORIES

INVENTORIES	6 Months Ended
	Apr. 02, 2023
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consist of the following: (in millions) April 2, 2023 September 30, 2022 Raw materials $ 75.2 $ 72.3 Work-in-process 7.2 10.5 Finished goods 503.2 697.8 Inventories $ 585.6 $ 780.6

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
	Apr. 02, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: (in millions) April 2, 2023 September 30, 2022 Land, buildings and improvements $ 78.7 $ 75.7 Machinery, equipment and other 398.9 394.1 Finance leases 143.3 139.8 Construction in progress 69.0 54.7 Property, plant and equipment 689.9 664.3 Accumulated depreciation (421.2) (400.5) Property, plant and equipment, net $ 268.7 $ 263.8 Depreciation expense from property, plant, and equipment for the three month periods ended April 2, 2023 and April 3, 2022, was $11.9 million and $12.2 million, respectively; and for the six month periods ended April 2, 2023 and April 3, 2022 was $24.1 million and $24.4 million, respectively. During the three and six month periods ended April 2, 2023, the Company recognized a $2.7 million impairment charge on idle equipment associated with the early exit of a GPC warehouse lease, included as Selling Expense on the Condensed Consolidated Statements of Income.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Apr. 02, 2023
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, 2022 $ 108.1 $ 502.4 $ 342.6 $ 953.1 Tristar Business acquisition adjustment 3.0 — — 3.0 Foreign currency impact — 12.4 — 12.4 As of April 2, 2023 $ 111.1 $ 514.8 $ 342.6 $ 968.5 During the three month period ended January 1, 2023, the Company recognized incremental adjustments to HPC goodwill attributable to changes to the preliminary valuation of net assets acquired associated with the acquisition of the Tristar Business, previously acquired on February 18, 2022, primarily associated with the valuation of reserves on trade receivables and deferred tax assets as of the acquisition date. The preliminary 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 one year measurement period has closed and there are no further adjustments on the valuation of acquired net assets. See Note 4 - Acquisitions in the Notes to the Consolidated Financial Statements within the Company's Annual Report on Form 10-K, released on November 22, 2022, for further discussion on the Tristar Business acquisition. The carrying value and accumulated amortization of intangible assets are as follows: April 2, 2023 September 30, 2022 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets: Customer relationships $ 638.2 $ (397.6) $ 240.6 $ 627.8 $ (373.9) $ 253.9 Technology assets 75.3 (33.4) 41.9 75.3 (30.8) 44.5 Tradenames 11.0 (6.1) 4.9 10.6 (5.1) 5.5 Total amortizable intangible assets 724.5 (437.1) 287.4 713.7 (409.8) 303.9 Indefinite-lived intangible assets – tradenames 853.3 — 853.3 898.3 — 898.3 Total Intangible Assets $ 1,577.8 $ (437.1) $ 1,140.7 $ 1,612.0 $ (409.8) $ 1,202.2 During the three and six month periods ended April 2, 2023, we identified triggering events for our Rejuvenate and PowerXL tradename intangible assets resulting in recognition of a $67.0 million impairment loss on intangible assets. The loss associated with the Rejuvenate tradename is primarily attributable to a shift in the projected timing and realization of future revenues associated with the acquired brand due to changes in strategic distribution opportunities as well as a change in the amount and timing of product innovations being introduced to customers by the H&G segment. The loss associated with the PowerXL tradename was primarily attributable to a decrease in projected future revenues associated with the brand driven by decrease in realized sales with expected continuation of retail inventory reduction, lower consumer demand, increased competition in product categories, and adverse macro-economic factors. Amortization expense from the intangible assets for the three month periods ended April 2, 2023 and April 3, 2022 was $10.5 million and $13.5 million, respectively; and for the six month periods ended April 2, 2023 and April 3, 2022 was $20.9 million and $26.7 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 2023 $ 42.0 2024 41.2 2025 38.8 2026 38.3 2027 37.8

DEBT

DEBT	6 Months Ended
	Apr. 02, 2023
Debt Disclosure [Abstract]
DEBT	DEBT Debt with external lenders consists of the following: April 2, 2023 September 30, 2022 (in millions) Amount Rate Amount Rate Revolver Facility, variable rate, expiring June 30, 2025 $ 725.0 7.9 % $ 740.0 5.7 % Term Loan Facility, variable rate, due March 3, 2028 392.0 7.1 % 394.0 5.2 % 5.75% Notes, due July 15, 2025 450.0 5.8 % 450.0 5.8 % 4.00% Notes, due October 1, 2026 463.5 4.0 % 417.1 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 91.1 6.0 % 92.7 5.1 % Total Spectrum Brands, Inc. debt 3,221.6 3,193.8 Unamortized discount on debt (0.7) (0.8) Debt issuance costs (32.2) (36.2) Less current portion (13.1) (12.3) Long-term debt, net of current portion $ 3,175.6 $ 3,144.5 Our Revolver Facility has a total capacity of $1,100 million. Borrowings from the initial revolver capacity of $600 million 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 Amended and Restated Credit Agreement (the "Credit Agreement"), 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%. Effective November 3, 2022, the applicable margin increased 25 bps resulting in an increase to the SOFR margin ranging from 2.00% to 3.00% per annum or base rate plus margin ranging from 1.00% to 2.00%, with subsequent increases of 25 bps each 90-day anniversary after the initial step-up date. 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. We expect the transition from the LIBOR rate to SOFR will be effective no later than the end of June 2023. As a result of borrowings and payments under the Revolver Facility, the Company had borrowing availability of $362.1 million at April 2, 2023, net of outstanding letters of credit of $12.9 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. On November 17, 2022, the Company entered into the fourth amendment to the Credit Agreement to temporarily increase the maximum consolidated total net leverage ratio permitted to be no greater than 7.0 to 1.0 before returning to 6.0 to 1.0 at the earliest of (i) September 29, 2023, or (ii) 10 business days after the closing of the HHI divestiture or receipt of the related termination fee. The Company incurred $2.3 million in connection with the fourth amendment, which has been recognized as interest expense for the six month period ended April 2, 2023. SB/RH

DERIVATIVES

DERIVATIVES	6 Months Ended
	Apr. 02, 2023
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 Australian Dollars, Canadian Dollars, Euros, Japanese Yen, Pound Sterling, or U.S. Dollars. 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 2, 2023, the Company had a series of foreign exchange derivative contracts outstanding through September 2024. The derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months is $10.6 million, net of tax. At April 2, 2023 and September 30, 2022, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $302.8 million and $289.5 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 2, 2023 and April 3, 2022, respectively: Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) April 2, 2023 April 3, 2022 Line Item April 2, 2023 April 3, 2022 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ — $ — Foreign exchange contracts (7.5) 4.7 Cost of goods sold (4.9) 1.5 Total $ (7.4) $ 4.8 $ (4.9) $ 1.5 Gain (Loss) in OCI Reclassified Gain (Loss) to Continuing Operations For the six month periods ended (in millions) April 2, 2023 April 3, 2022 Line Item April 2, 2023 April 3, 2022 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ 0.1 $ — Foreign exchange contracts (33.2) 3.9 Cost of goods sold (2.5) 3.6 Total $ (33.1) $ 4.0 $ (2.4) $ 3.6 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, among others, Australian Dollars, Canadian Dollars, Colombian Peso, Euros, Hungarian Forint, Japanese Yen, Mexican Pesos, Philippine Pesos, Polish Zloty, Pounds Sterling, Swiss Franc, Taiwanese Dollars, Turkish Lira, or U.S. Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying Condensed Consolidated Statements of Financial Position. The gain or loss on the derivative hedge contracts is recorded in earnings as an offset to the change in value of the related liability or asset at each period end. At April 2, 2023, the Company had a series of forward exchange contracts outstanding through March 2024. At April 2, 2023 and September 30, 2022, the Company had $596.7 million and $513.7 million, respectively, of notional value of such foreign exchange derivative contracts outstanding. The following summarizes the impact of derivative instruments not designated as hedges for accounting purposes on the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended April 2, 2023 and April 3, 2022, pre-tax: Three Month Periods Ended Six Month Periods Ended (in millions) Line Item April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Foreign exchange contracts Other non-operating expense (income) $ (0.1) $ 0.2 $ (22.3) $ (0.9) 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 2, 2023 September 30, 2022 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 1.1 $ 14.4 Foreign exchange contracts – designated as hedge Deferred charges and other — 0.4 Foreign exchange contracts – not designated as hedge Other receivables 10.7 7.4 Total Derivative Assets $ 11.8 $ 22.2 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 15.2 $ — Foreign exchange contracts – designated as hedge Other long term liabilities 1.3 1.0 Foreign exchange contracts – not designated as hedge Accounts payable 10.3 5.0 Total Derivative Liabilities $ 26.8 $ 6.0 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 2, 2023. 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 2, 2023 and September 30, 2022, there was no cash collateral outstanding and no posted standby letters of credit related to such liability positions. Net Investment Hedge Spectrum Brands, Inc. has €425.0 million aggregate principal 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). Net gains or losses from the net investment hedge are reclassified from AOCI into earnings upon a liquidation event or deconsolidation of Euro denominated subsidiaries. As of April 2, 2023, the full principal amount was designated as a net investment hedge and considered fully effective. The following summarizes the unrealized gain (loss) from the net investment hedge recognized in Other Comprehensive Income for the three and six month periods ended April 2, 2023 and April 3, 2022, pre-tax: Three Month Periods Ended Six Month Periods Ended Unrealized Gain (Loss) in OCI (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Net investment hedge $ (12.5) $ 11.9 $ (46.4) $ 22.5

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Apr. 02, 2023
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 instruments as of April 2, 2023 and September 30, 2022 according to the fair value hierarchy are as follows: April 2, 2023 September 30, 2022 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Level 1 Level 2 Level 3 Fair Value Carrying Derivative Assets $ — $ 11.8 $ — $ 11.8 $ 11.8 $ — $ 22.2 $ — $ 22.2 $ 22.2 Derivative Liabilities — 26.8 — 26.8 26.8 — 6.0 — 6.0 6.0 Debt — 3,026.0 — 3,026.0 3,188.7 — 2,815.9 — 2,815.9 3,156.8 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 9 – Debt for additional detail on outstanding debt. See Note 10 – 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).

SHAREHOLDER_S EQUITY

SHAREHOLDER’S EQUITY	6 Months Ended
	Apr. 02, 2023
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 has purchased treasury shares in open market purchases at market fair value along with participating in private purchases from Company employees, significant shareholders and beneficial interest owners at fair value. The following summarizes the activity of common stock repurchases for the three and six month periods ended April 2, 2023 and April 3, 2022: April 2, 2023 April 3, 2022 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 2, 2023 April 3, 2022 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

SHARE BASED COMPENSATION

SHARE BASED COMPENSATION	6 Months Ended
	Apr. 02, 2023
Share-Based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	SHARE BASED COMPENSATION The following is a summary of share based compensation expense included in net loss from continuing operations for the three and six month periods ended April 2, 2023 and April 3, 2022 for SBH and SB/RH, respectively. Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 SBH $ 4.5 $ 6.6 $ 7.7 $ 12.2 SB/RH $ 4.0 $ 6.2 $ 7.1 $ 11.8 The Company recognizes share based compensation expense from the issuance of Restricted Stock Units (“RSUs”), primarily under its Long-Term Incentive Plan ("LTIP"). RSUs granted under the LTIP include time-based grants and performance-based grants. The Company regularly issues annual RSU grants under its LTIP during the first quarter of the fiscal year. Compensation cost is 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. 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 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. The Company assesses the probability of achievement of the performance conditions and recognizes expense for the awards based on the probable achievement of such metrics. 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. RSUs are subject to forfeiture if employment terminates prior to vesting with forfeitures recognized as they occur. RSUs have dividend equivalents credited to the recipient and are paid only to the extent the RSU vests and the related stock is issued. Shares issued upon exercise of RSUs are sourced from treasury shares when available. The following is a summary of RSU grants issued during the six month period ended April 2, 2023: SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.13 $ 56.51 $ 7.1 0.10 $ 58.52 $ 5.6 Vesting in more than 12 months 0.14 50.50 7.1 0.14 50.50 7.1 Total time-based grants 0.27 $ 53.36 $ 14.2 0.24 $ 53.77 $ 12.7 Performance-based grants 0.27 $ 50.63 $ 13.9 0.27 $ 50.63 $ 13.9 Total grants 0.54 $ 51.98 $ 28.1 0.51 $ 52.08 $ 26.6

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
	Apr. 02, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME The change in the components of AOCI for the six month period ended April 2, 2023, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2022 $ (285.9) $ 16.8 $ (34.0) $ (303.1) Other comprehensive income (loss) before reclassification 26.6 (25.4) (2.3) (1.1) Net reclassification for (gain) loss to income from continuing operations — (2.5) 0.9 (1.6) Other comprehensive income (loss) before tax 26.6 (27.9) (1.4) (2.7) Deferred tax effect 8.8 7.2 1.2 17.2 Other comprehensive income (loss), net of tax 35.4 (20.7) (0.2) 14.5 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.2 — — 0.2 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 35.1 (20.7) (0.2) 14.2 Balance at January 1, 2023 (250.8) (3.9) (34.2) (288.9) Other comprehensive income (loss) before reclassification 14.6 (7.1) 0.1 7.6 Net reclassification for loss (gain) to income from continuing operations — 4.9 (0.7) 4.2 Net reclassification for (gain) to income from discontinued operations — (0.1) — (0.1) Other comprehensive income (loss) before tax 14.6 (2.3) (0.6) 11.7 Deferred tax effect 3.7 0.7 0.1 4.5 Other comprehensive income (loss), net of tax 18.3 (1.6) (0.5) 16.2 Less: other comprehensive loss from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 18.1 (1.6) (0.5) 16.0 Balance at April 2, 2023 $ (232.7) $ (5.5) $ (34.7) $ (272.9) The following table presents reclassifications of the gain (loss) on the Condensed Consolidated Statements of Income from AOCI for the periods indicated: (in millions) Three Month Period Ended April 2, 2023 Six Month Period Ended April 2, 2023 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Net Sales $ — $ — $ — $ 0.1 $ — $ 0.1 Cost of goods sold (4.9) — (4.9) (2.5) — (2.5) Other non-operating expense (income), net — 0.7 0.7 — (0.2) (0.2) The change in the components of AOCI for the six month period ended April 3, 2022, 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 continuing 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) The following table presents reclassifications of the gain (loss) on the Condensed Consolidated Statements of Income from AOCI for the periods indicated: (in millions) Three Month Period Ended April 3, 2022 Six Month Period Ended April 3, 2022 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Cost of goods sold $ 1.5 $ — $ 1.5 $ 3.6 $ — $ 3.6 Other non-operating income, net — (1.0) (1.0) — (3.1) (3.1) Income from discontinued operations, net of tax 0.7 — 0.7 1.2 — 1.2

INCOME TAXES

INCOME TAXES	6 Months Ended
	Apr. 02, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate for the three and six month periods ended April 2, 2023 and April 3, 2022, was as follows: Three Month Periods Ended Six Month Periods Ended Effective tax rate April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 SBH 31.7 % 21.3 % 29.0 % 29.2 % SB/RH 31.2 % 21.1 % 28.7 % 29.1 % The estimated annual effective tax rate applied to the three and six month periods ended April 2, 2023, 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 currency impacts, and foreign rates that differ from the U.S. federal statutory rate. 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 2, 2023, the Company recorded a discrete $16.8 million tax benefit related to the impairment of certain intangible assets. The Company generated a pretax loss on continuing operations for the three and six month periods ended April 2, 2023, so additional discrete tax benefits result in an increase to the tax rate. As of April 2, 2023 and September 30, 2022, there was $1.0 million and $2.7 million of income taxes receivable from 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. 02, 2023
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. Environmental Liability. The Company has realized commitments attributable to environmental remediation activities primarily associated with former manufacturing sites of the Company's HPC segment. In coordination with local and federal regulatory agencies, we have conducted testing on certain sites, which have resulted in the identification of contamination that has been attributed to historical activities at the properties, resulting in the realization of incremental costs to be assumed by the Company towards the remediation of these properties and the recognition of an environmental remediation liability. We have not conducted invasive testing at all sites and locations and have identified an environmental remediation liability to the extent such remediation requirements have been identified and are considered estimable. As of April 2, 2023, there was an environmental remediation liability of $6.3 million, with $2.2 million included in Other Current Liabilities and $4.1 million included in Other Long-Term Liabilities on the Condensed Consolidated Statements of Financial Position. As of September 30, 2022, there was an environmental remediation liability of $8.8 million, with $4.7 million included in Other Current Liabilities and $4.1 million 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 2, 2023 and September 30, 2022, the Company recognized $3.2 million and $3.4 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 warranties 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 2, 2023 and September 30, 2022, respectively, included in Other Current Liabilities on the Condensed Consolidated Statements of Financial Position. Product Safety Recall. During the year ended September 30, 2022, the HPC segment initiated voluntary product recalls in collaboration with the U.S. Consumer Product Safety Commission (" CPSC"), suspending sales of the affected products and issuing a stop sale with its customers. The Company has assessed the incremental costs attributable to the recall, including the anticipated returns from customers for existing retail inventory, write-off of inventory on hand, and other costs to facilitate the recall such as notification, shipping and handling, rework and destruction of affected products, as needed, and evaluated the probability of redemption. As a result, the Company recognized $8.4 million and $7.5 million as of April 2, 2023 and September 30, 2022, respectively, in Other Current Liabilities on the Consolidated Statement of Financial Position associated with the costs for the recalls. Additionally, the Company has indemnification provisions that are contractually provided by third parties for the affected products and as a result the Company has also recognized $8.2 million and $4.7 million as of April 2, 2023 and September 30, 2022, respectively, in Other Receivables on the Consolidated Statement of Financial Position related to recovery from such indemnification provisions.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Apr. 02, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Net sales relating to the segments for the three and six month periods ended April 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ 279.2 $ 316.1 $ 643.6 $ 695.8 GPC 296.7 295.1 574.3 597.3 H&G 153.3 196.6 224.6 271.9 Net sales $ 729.2 $ 807.8 $ 1,442.5 $ 1,565.0 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: • Share based compensation costs consist of costs associated with long-term incentive compensation arrangements that generally consist of non-cash, stock-based compensation. See Note 13 – Share Based Compensation for further details; • Incremental amounts attributable to strategic transactions and business development initiatives including, but not limited to, the acquisition or divestitures of a business, costs to effect and facilitate a transaction, including such cost to integrate or separate the respective business. These amounts are excluded from our performance metrics as they are reflective of incremental investment by the Company towards business development activities, incremental costs attributable to such transactions and are not considered recurring or reflective of the continuing ongoing operations of the consolidated group or segments; • Incremental amounts realized towards restructuring and optimization projects including, but not limited to, costs towards the development and implementation of strategies to optimize operations and improve efficiency, reduce costs, increase revenues, increase or maintain our current profit margins, including recognition of one-time exit or disposal costs. These amounts are excluded from our ongoing performance metrics as they are reflective of incremental investment by the Company towards significant initiatives controlled by management, incremental costs directly attributable to such initiatives, indirect impact or disruption to operating performance during implementation, and are not considered recurring or reflective of the continuing ongoing operations of the consolidated group or segments; • 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 operating lease assets with below market rent, among others; • Non-cash gain from the reduction in the contingent consideration liability recognized during the six month period ended April 2, 2023, associated with the Tristar Business acquisition in the prior year on February 18, 2022; • Non-cash asset impairments or write-offs realized and recognized in earnings from continuing operations, including impairments from property, plant and equipment, operating and finance leases, and goodwill and other intangible assets; • Impact from the early settlement of foreign currency cash flow hedges in the prior year, resulting in subsequent assumed losses at the original stated maturities of foreign currency cash flow hedges in our EMEA region that were settled early in the prior year due to changes in the Company's legal entity organizational structure and forecasted purchasing strategy of HPC finished goods inventory within the region, resulting in the recognition of excluded gains in the prior year intended to mitigate costs through the year ending September 30, 2023; • Incremental costs recognized by the HPC segment attributable to the realization of product recalls initiated by the Company in the prior year. See Note 16 - Commitments and Contingencies 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 with remeasurements during the six month period ended April 3, 2022; and • Other adjustments are primarily attributable to: (1) costs associated with Salus as they are not considered a component of the continuing commercial products company; (2) key executive severance related costs; and (3) insurable losses associated with hurricane damages at a key supplier of our Glofish business and loss realized from misapplied funds during the six month period ended April 2, 2023. Segment Adjusted EBITDA for the reportable segments for SBH for the three and six month periods ended April 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended SBH (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ (1.9) $ 10.6 $ 11.3 $ 38.0 GPC 46.3 40.6 83.5 79.3 H&G 15.1 37.7 12.8 30.4 Total Segment Adjusted EBITDA 59.5 88.9 107.6 147.7 Corporate 8.5 9.9 16.8 19.4 Interest expense 31.6 24.7 65.0 46.4 Depreciation 11.9 12.2 24.1 24.4 Amortization 10.5 13.5 20.9 26.7 Share and incentive based compensation 4.5 6.6 7.7 12.2 Tristar acquisition and integration 4.0 12.7 9.7 14.4 HHI divestiture 1.4 1.2 2.9 5.5 HPC separation initiatives 1.1 3.0 3.5 4.7 Coevorden operations separation 1.4 2.1 2.7 5.3 Rejuvenate integration — 2.6 — 7.0 Armitage integration — 0.5 — 1.2 Omega integration — 0.5 — 1.4 Fiscal 2023 restructuring 4.5 — 4.5 — Fiscal 2022 restructuring 0.1 — 0.6 — Russia closing initiatives (0.1) — 2.8 — Global ERP transformation 3.3 3.2 4.9 6.0 HPC brand portfolio transitions 0.5 — 1.4 — GPC distribution center transition — 7.1 — 19.9 Global productivity improvement program — 2.3 — 4.1 Other project costs 4.6 8.2 7.8 10.2 Unallocated shared costs 6.3 6.9 12.5 13.8 Non-cash purchase accounting adjustments 0.5 3.5 0.9 3.5 Gain from remeasurement of contingent consideration liability — — (1.5) — Impairment of equipment and operating leases 4.2 — 4.5 — Impairment of intangible assets 67.0 — 67.0 — Early settlement of foreign currency cash flow hedges 1.3 — 3.9 — HPC product recall 1.6 — 1.9 — Legal and environmental — — — (0.5) Salus and other 0.6 0.1 5.0 0.2 Loss from continuing operations before income taxes $ (109.8) $ (31.9) $ (161.9) $ (78.1) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and six month periods ended April 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended SB/RH (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ (1.9) $ 10.6 $ 11.3 $ 38.0 GPC 46.3 40.6 83.5 79.3 H&G 15.1 37.7 12.8 30.4 Total Segment Adjusted EBITDA 59.5 88.9 107.6 147.7 Corporate 8.3 9.6 16.7 18.9 Interest expense 31.7 24.8 65.1 46.7 Depreciation 11.9 12.2 24.1 24.4 Amortization 10.5 13.5 20.9 26.7 Share and incentive based compensation 4.0 6.2 7.1 11.8 Tristar acquisition and integration 4.0 12.7 9.7 14.4 HHI divestiture 1.4 1.2 2.9 5.5 HPC separation initiatives 1.1 3.0 3.5 4.7 Coevorden operations separation 1.4 2.1 2.7 5.3 Rejuvenate integration — 2.6 — 7.0 Armitage integration — 0.5 — 1.2 Omega integration — 0.5 — 1.4 Fiscal 2023 restructuring 4.5 — 4.5 — Fiscal 2022 restructuring 0.1 — 0.6 — Russia closing initiatives (0.1) — 2.8 — Global ERP transformation 3.3 3.2 4.9 6.0 HPC brand portfolio transitions 0.5 — 1.4 — GPC distribution center transition — 7.1 — 19.9 Global productivity improvement program — 2.3 — 4.1 Other project costs 4.6 8.2 7.8 10.2 Unallocated shared costs 6.3 6.9 12.5 13.8 Non-cash purchase accounting adjustments 0.5 3.5 0.9 3.5 Gain from remeasurement of contingent consideration liability — — (1.5) — Impairment of equipment and operating leases 4.2 — 4.5 — Impairment of intangible assets 67.0 — 67.0 — Early settlement of foreign currency cash flow hedges 1.3 — 3.9 — HPC product recall 1.6 — 1.9 — Legal and environmental — — — (0.5) Other 0.6 — 5.0 (0.2) Loss from continuing operations before income taxes $ (109.2) $ (31.2) $ (161.3) $ (77.1)

EARNINGS PER SHARE _ SBH

EARNINGS PER SHARE – SBH	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions, except per share amounts) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Numerator Net loss from continuing operations attributable to controlling interest $ (75.1) $ (25.1) $ (115.3) $ (55.3) Net income from discontinued operations attributable to controlling interest 21.4 41.0 40.7 79.4 Net (loss) income attributable to controlling interest $ (53.7) $ 15.9 $ (74.6) $ 24.1 Denominator Weighted average shares outstanding – basic 41.0 40.8 40.9 41.1 Dilutive shares — — — — Weighted average shares outstanding – diluted 41.0 40.8 40.9 41.1 Earnings per share Basic earnings per share from continuing operations $ (1.83) $ (0.61) $ (2.82) $ (1.35) Basic earnings per share from discontinued operations 0.52 1.00 1.00 1.94 Basic earnings per share $ (1.31) $ 0.39 $ (1.82) $ 0.59 Diluted earnings per share from continuing operations $ (1.83) $ (0.61) $ (2.82) $ (1.35) Diluted earnings per share from discontinued operations 0.52 1.00 1.00 1.94 Diluted earnings per share $ (1.31) $ 0.39 $ (1.82) $ 0.59 Weighted average number of anti-dilutive shares excluded from denominator 0.1 0.2 0.1 0.2

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Apr. 02, 2023
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, 2022. 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 2, 2023 and April 3, 2022, respectively.
Newly Adopted Accounting Standards and Recently Issued Accounting Standards	Newly Adopted 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 adoption did not have a material impact on the consolidated financial statements. Recently Issued Accounting Standards In September 2022, the FASB issued ASU 2022-04, Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations to enhance transparency about the use of supplier finance programs. Under the ASU, the buyer in a supplier finance program is required to disclose information about the key terms of the program, outstanding confirmed amounts as of the end of the period, a rollforward of such amounts during each annual period, and a description of where in the financial statements outstanding amounts are presented. The amendments in ASU 2022-04 are effective for all entities for fiscal years beginning after December 15, 2022, including interim periods within those financial years, except for the disclosure of rollforward information, which is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. The Company is evaluating the effect of adopting this new accounting guidance.

DIVESTITURES (Tables)

DIVESTITURES (Tables)	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Income from discontinued operations before income taxes – HHI $ 59.5 $ 71.0 $ 104.4 $ 130.9 Loss from discontinued operations before income taxes – Other (1.4) (3.1) (2.0) (3.4) Interest on corporate debt allocated to discontinued operations 17.8 11.0 34.0 21.4 Income from discontinued operations before income taxes 40.3 56.9 68.4 106.1 Income tax expense from discontinued operations 18.9 15.8 27.5 26.2 Income from discontinued operations, net of tax 21.4 41.1 40.9 79.9 Net income from discontinued operations attributable to noncontrolling interest — 0.1 0.2 0.5 Net income from discontinued operations attributable to controlling interest $ 21.4 $ 41.0 $ 40.7 $ 79.4
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 2, 2023 and September 30, 2022: (in millions) April 2, 2023 September 30, 2022 Assets Trade receivables, net $ 143.4 $ 135.5 Other receivables 3.9 6.7 Inventories 286.9 327.1 Prepaid expenses and other current assets 34.2 33.1 Property, plant and equipment, net 176.2 166.6 Operating lease assets 64.2 63.6 Deferred charges and other 14.4 11.7 Goodwill 701.6 698.6 Intangible assets, net 374.8 373.8 Total assets of business held for sale $ 1,799.6 $ 1,816.7 Liabilities Current portion of long-term debt $ 1.4 $ 1.4 Accounts payable 190.0 224.7 Accrued wages and salaries 22.4 32.7 Other current liabilities 67.1 79.9 Long-term debt, net of current portion 53.9 54.6 Long-term operating lease liabilities 42.7 46.9 Deferred income taxes 10.4 10.1 Other long-term liabilities 13.9 13.4 Total liabilities of business held for sale $ 401.8 $ 463.7
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 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Net sales $ 383.3 $ 420.8 $ 746.1 $ 795.4 Cost of goods sold 253.3 275.4 498.0 520.4 Gross profit 130.0 145.4 248.1 275.0 Operating expenses 68.9 72.3 140.0 139.5 Operating income 61.1 73.1 108.1 135.5 Interest expense 0.8 0.8 1.7 1.7 Other non-operating expense, net 0.8 1.3 2.0 2.9 Income from discontinued operations before income taxes $ 59.5 $ 71.0 $ 104.4 $ 130.9
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 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Share based compensation $ 0.3 $ 1.2 $ 1.1 $ 4.1 Purchases of property, plant and equipment 4.4 7.5 8.0 12.4

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	6 Months Ended
	Apr. 02, 2023
Restructuring and Related Activities [Abstract]
Summary of Restructuring and Related Charges	The following summarizes restructuring charges for the three and six month periods ended April 2, 2023 and April 3, 2022: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Fiscal 2023 restructuring $ 4.5 $ — $ 4.5 $ — Fiscal 2022 restructuring 0.1 — 0.6 — Russia dissolution 0.1 — 0.7 — GPC distribution center transition — 5.6 — 15.9 Global productivity improvement program — 2.3 — 4.1 Other project costs 0.1 8.5 1.0 13.8 Total restructuring charges $ 4.8 $ 16.4 $ 6.8 $ 33.8 Reported as: Cost of goods sold $ 0.3 $ 1.2 $ 0.7 $ 1.5 Selling expense — 5.6 — 15.9 General and administrative expense 4.5 9.6 6.1 16.4
Summary of Exit and Disposal Charges	The following is a summary of restructuring charges by segment for the three and six month periods ended April 2, 2023 and April 3, 2022. Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ 2.5 $ 3.7 $ 3.2 $ 4.3 GPC 2.2 8.2 3.0 19.6 H&G — — 0.2 — Corporate 0.1 4.5 0.4 9.9 Total restructuring charges $ 4.8 $ 16.4 $ 6.8 $ 33.8
Summary of Costs Incurred and Cumulative Costs By Cost Type	The following is a summary of restructuring charges by cost type for the three and six month periods ended April 2, 2023 and April 3, 2022. (in millions) Termination Other Total For the three month period ended April 2, 2023 $ 4.4 $ 0.4 $ 4.8 For the three month period ended April 3, 2022 1.2 15.2 16.4 For the six month period ended April 2, 2023 5.7 1.1 6.8 For the six month period ended April 3, 2022 1.9 31.9 33.8
Rollforward of Restructuring Accrual	The following is a rollforward of the accrual for restructuring charges by cost type for the six month period ended April 2, 2023. (in millions) Termination Other Total Accrual balance at September 30, 2022 $ 3.7 $ 0.3 $ 4.0 Provisions 4.9 — 4.9 Cash expenditures (4.7) (0.1) (4.8) Foreign currency and other 0.3 (0.1) 0.2 Accrual balance at April 2, 2023 $ 4.2 $ 0.1 $ 4.3

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	Apr. 02, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table disaggregates our revenue for the three and six month periods ended April 2, 2023 and April 3, 2022, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended April 2, 2023 Three Month Period Ended April 3, 2022 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 121.6 $ 186.4 $ 151.3 $ 459.3 $ 136.8 $ 182.2 $ 194.2 $ 513.2 EMEA 99.2 94.4 — 193.6 109.1 95.3 — 204.4 LATAM 38.8 4.5 1.5 44.8 51.5 4.5 1.7 57.7 APAC 17.4 7.4 — 24.8 16.2 9.0 — 25.2 Licensing 1.9 2.6 0.5 5.0 2.1 2.4 0.7 5.2 Service and other 0.3 1.4 — 1.7 0.4 1.7 — 2.1 Total Revenue $ 279.2 $ 296.7 $ 153.3 $ 729.2 $ 316.1 $ 295.1 $ 196.6 $ 807.8 Six Month Period Ended April 2, 2023 Six Month Period Ended April 3, 2022 (in millions) HPC GPC H&G Total HPC GPC H&G Total Product Sales NA $ 286.1 $ 360.8 $ 220.2 $ 867.1 $ 264.2 $ 369.7 $ 266.9 $ 900.8 EMEA 236.5 181.0 — 417.5 268.5 189.7 — 458.2 LATAM 80.6 7.7 3.5 91.8 120.1 9.2 4.1 133.4 APAC 35.2 16.9 — 52.1 37.9 20.2 — 58.1 Licensing 4.3 5.0 0.9 10.2 4.7 5.1 0.9 10.7 Service and other 0.9 2.9 — 3.8 0.4 3.4 — 3.8 Total Revenue $ 643.6 $ 574.3 $ 224.6 $ 1,442.5 $ 695.8 $ 597.3 $ 271.9 $ 1,565.0

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Apr. 02, 2023
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: (in millions) April 2, 2023 September 30, 2022 Raw materials $ 75.2 $ 72.3 Work-in-process 7.2 10.5 Finished goods 503.2 697.8 Inventories $ 585.6 $ 780.6

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Apr. 02, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consist of the following: (in millions) April 2, 2023 September 30, 2022 Land, buildings and improvements $ 78.7 $ 75.7 Machinery, equipment and other 398.9 394.1 Finance leases 143.3 139.8 Construction in progress 69.0 54.7 Property, plant and equipment 689.9 664.3 Accumulated depreciation (421.2) (400.5) Property, plant and equipment, net $ 268.7 $ 263.8

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Apr. 02, 2023
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, 2022 $ 108.1 $ 502.4 $ 342.6 $ 953.1 Tristar Business acquisition adjustment 3.0 — — 3.0 Foreign currency impact — 12.4 — 12.4 As of April 2, 2023 $ 111.1 $ 514.8 $ 342.6 $ 968.5
Schedule of Carrying Value and Accumulated Amortization for Intangible Assets	The carrying value and accumulated amortization of intangible assets are as follows: April 2, 2023 September 30, 2022 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets: Customer relationships $ 638.2 $ (397.6) $ 240.6 $ 627.8 $ (373.9) $ 253.9 Technology assets 75.3 (33.4) 41.9 75.3 (30.8) 44.5 Tradenames 11.0 (6.1) 4.9 10.6 (5.1) 5.5 Total amortizable intangible assets 724.5 (437.1) 287.4 713.7 (409.8) 303.9 Indefinite-lived intangible assets – tradenames 853.3 — 853.3 898.3 — 898.3 Total Intangible Assets $ 1,577.8 $ (437.1) $ 1,140.7 $ 1,612.0 $ (409.8) $ 1,202.2
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 2023 $ 42.0 2024 41.2 2025 38.8 2026 38.3 2027 37.8

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Apr. 02, 2023
Debt Disclosure [Abstract]
Schedule of Debt	Debt with external lenders consists of the following: April 2, 2023 September 30, 2022 (in millions) Amount Rate Amount Rate Revolver Facility, variable rate, expiring June 30, 2025 $ 725.0 7.9 % $ 740.0 5.7 % Term Loan Facility, variable rate, due March 3, 2028 392.0 7.1 % 394.0 5.2 % 5.75% Notes, due July 15, 2025 450.0 5.8 % 450.0 5.8 % 4.00% Notes, due October 1, 2026 463.5 4.0 % 417.1 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 91.1 6.0 % 92.7 5.1 % Total Spectrum Brands, Inc. debt 3,221.6 3,193.8 Unamortized discount on debt (0.7) (0.8) Debt issuance costs (32.2) (36.2) Less current portion (13.1) (12.3) Long-term debt, net of current portion $ 3,175.6 $ 3,144.5

DERIVATIVES (Tables)

DERIVATIVES (Tables)	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022, respectively: Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) April 2, 2023 April 3, 2022 Line Item April 2, 2023 April 3, 2022 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ — $ — Foreign exchange contracts (7.5) 4.7 Cost of goods sold (4.9) 1.5 Total $ (7.4) $ 4.8 $ (4.9) $ 1.5 Gain (Loss) in OCI Reclassified Gain (Loss) to Continuing Operations For the six month periods ended (in millions) April 2, 2023 April 3, 2022 Line Item April 2, 2023 April 3, 2022 Foreign exchange contracts $ 0.1 $ 0.1 Net sales $ 0.1 $ — Foreign exchange contracts (33.2) 3.9 Cost of goods sold (2.5) 3.6 Total $ (33.1) $ 4.0 $ (2.4) $ 3.6 Three Month Periods Ended Six Month Periods Ended Unrealized Gain (Loss) in OCI (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Net investment hedge $ (12.5) $ 11.9 $ (46.4) $ 22.5
Summary of Impact of Derivative Instruments	The following summarizes the impact of derivative instruments not designated as hedges for accounting purposes on the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended April 2, 2023 and April 3, 2022, pre-tax: Three Month Periods Ended Six Month Periods Ended (in millions) Line Item April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Foreign exchange contracts Other non-operating expense (income) $ (0.1) $ 0.2 $ (22.3) $ (0.9)
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 2, 2023 September 30, 2022 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 1.1 $ 14.4 Foreign exchange contracts – designated as hedge Deferred charges and other — 0.4 Foreign exchange contracts – not designated as hedge Other receivables 10.7 7.4 Total Derivative Assets $ 11.8 $ 22.2 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 15.2 $ — Foreign exchange contracts – designated as hedge Other long term liabilities 1.3 1.0 Foreign exchange contracts – not designated as hedge Accounts payable 10.3 5.0 Total Derivative Liabilities $ 26.8 $ 6.0

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Apr. 02, 2023
Fair Value Disclosures [Abstract]
Schedule of Carrying Values and Fair Values for Financial Instruments	The carrying value and estimated fair value of financial instruments as of April 2, 2023 and September 30, 2022 according to the fair value hierarchy are as follows: April 2, 2023 September 30, 2022 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Level 1 Level 2 Level 3 Fair Value Carrying Derivative Assets $ — $ 11.8 $ — $ 11.8 $ 11.8 $ — $ 22.2 $ — $ 22.2 $ 22.2 Derivative Liabilities — 26.8 — 26.8 26.8 — 6.0 — 6.0 6.0 Debt — 3,026.0 — 3,026.0 3,188.7 — 2,815.9 — 2,815.9 3,156.8

SHAREHOLDER_S EQUITY (Tables)

SHAREHOLDER’S EQUITY (Tables)	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022: April 2, 2023 April 3, 2022 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 2, 2023 April 3, 2022 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

SHARE BASED COMPENSATION (Table

SHARE BASED COMPENSATION (Tables)	6 Months Ended
	Apr. 02, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Share Based Compensation Expense	The following is a summary of share based compensation expense included in net loss from continuing operations for the three and six month periods ended April 2, 2023 and April 3, 2022 for SBH and SB/RH, respectively. Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 SBH $ 4.5 $ 6.6 $ 7.7 $ 12.2 SB/RH $ 4.0 $ 6.2 $ 7.1 $ 11.8
Summary of Activity of the RSUs Granted	The following is a summary of RSU grants issued during the six month period ended April 2, 2023: SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.13 $ 56.51 $ 7.1 0.10 $ 58.52 $ 5.6 Vesting in more than 12 months 0.14 50.50 7.1 0.14 50.50 7.1 Total time-based grants 0.27 $ 53.36 $ 14.2 0.24 $ 53.77 $ 12.7 Performance-based grants 0.27 $ 50.63 $ 13.9 0.27 $ 50.63 $ 13.9 Total grants 0.54 $ 51.98 $ 28.1 0.51 $ 52.08 $ 26.6

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Apr. 02, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accumulated Other Comprehensive Income	The change in the components of AOCI for the six month period ended April 2, 2023, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2022 $ (285.9) $ 16.8 $ (34.0) $ (303.1) Other comprehensive income (loss) before reclassification 26.6 (25.4) (2.3) (1.1) Net reclassification for (gain) loss to income from continuing operations — (2.5) 0.9 (1.6) Other comprehensive income (loss) before tax 26.6 (27.9) (1.4) (2.7) Deferred tax effect 8.8 7.2 1.2 17.2 Other comprehensive income (loss), net of tax 35.4 (20.7) (0.2) 14.5 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.2 — — 0.2 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 35.1 (20.7) (0.2) 14.2 Balance at January 1, 2023 (250.8) (3.9) (34.2) (288.9) Other comprehensive income (loss) before reclassification 14.6 (7.1) 0.1 7.6 Net reclassification for loss (gain) to income from continuing operations — 4.9 (0.7) 4.2 Net reclassification for (gain) to income from discontinued operations — (0.1) — (0.1) Other comprehensive income (loss) before tax 14.6 (2.3) (0.6) 11.7 Deferred tax effect 3.7 0.7 0.1 4.5 Other comprehensive income (loss), net of tax 18.3 (1.6) (0.5) 16.2 Less: other comprehensive loss from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 18.1 (1.6) (0.5) 16.0 Balance at April 2, 2023 $ (232.7) $ (5.5) $ (34.7) $ (272.9) The change in the components of AOCI for the six month period ended April 3, 2022, 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 continuing 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)
Reclassification out of Accumulated Other Comprehensive Income	The following table presents reclassifications of the gain (loss) on the Condensed Consolidated Statements of Income from AOCI for the periods indicated: (in millions) Three Month Period Ended April 2, 2023 Six Month Period Ended April 2, 2023 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Net Sales $ — $ — $ — $ 0.1 $ — $ 0.1 Cost of goods sold (4.9) — (4.9) (2.5) — (2.5) Other non-operating expense (income), net — 0.7 0.7 — (0.2) (0.2) The following table presents reclassifications of the gain (loss) on the Condensed Consolidated Statements of Income from AOCI for the periods indicated: (in millions) Three Month Period Ended April 3, 2022 Six Month Period Ended April 3, 2022 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Cost of goods sold $ 1.5 $ — $ 1.5 $ 3.6 $ — $ 3.6 Other non-operating income, net — (1.0) (1.0) — (3.1) (3.1) Income from discontinued operations, net of tax 0.7 — 0.7 1.2 — 1.2

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Apr. 02, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate	The effective tax rate for the three and six month periods ended April 2, 2023 and April 3, 2022, was as follows: Three Month Periods Ended Six Month Periods Ended Effective tax rate April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 SBH 31.7 % 21.3 % 29.0 % 29.2 % SB/RH 31.2 % 21.1 % 28.7 % 29.1 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Apr. 02, 2023
Segment Reporting [Abstract]
Net Sales Relating to Segments	Net sales relating to the segments for the three and six month periods ended April 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ 279.2 $ 316.1 $ 643.6 $ 695.8 GPC 296.7 295.1 574.3 597.3 H&G 153.3 196.6 224.6 271.9 Net sales $ 729.2 $ 807.8 $ 1,442.5 $ 1,565.0
Schedule of Segment Information	Segment Adjusted EBITDA for the reportable segments for SBH for the three and six month periods ended April 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended SBH (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ (1.9) $ 10.6 $ 11.3 $ 38.0 GPC 46.3 40.6 83.5 79.3 H&G 15.1 37.7 12.8 30.4 Total Segment Adjusted EBITDA 59.5 88.9 107.6 147.7 Corporate 8.5 9.9 16.8 19.4 Interest expense 31.6 24.7 65.0 46.4 Depreciation 11.9 12.2 24.1 24.4 Amortization 10.5 13.5 20.9 26.7 Share and incentive based compensation 4.5 6.6 7.7 12.2 Tristar acquisition and integration 4.0 12.7 9.7 14.4 HHI divestiture 1.4 1.2 2.9 5.5 HPC separation initiatives 1.1 3.0 3.5 4.7 Coevorden operations separation 1.4 2.1 2.7 5.3 Rejuvenate integration — 2.6 — 7.0 Armitage integration — 0.5 — 1.2 Omega integration — 0.5 — 1.4 Fiscal 2023 restructuring 4.5 — 4.5 — Fiscal 2022 restructuring 0.1 — 0.6 — Russia closing initiatives (0.1) — 2.8 — Global ERP transformation 3.3 3.2 4.9 6.0 HPC brand portfolio transitions 0.5 — 1.4 — GPC distribution center transition — 7.1 — 19.9 Global productivity improvement program — 2.3 — 4.1 Other project costs 4.6 8.2 7.8 10.2 Unallocated shared costs 6.3 6.9 12.5 13.8 Non-cash purchase accounting adjustments 0.5 3.5 0.9 3.5 Gain from remeasurement of contingent consideration liability — — (1.5) — Impairment of equipment and operating leases 4.2 — 4.5 — Impairment of intangible assets 67.0 — 67.0 — Early settlement of foreign currency cash flow hedges 1.3 — 3.9 — HPC product recall 1.6 — 1.9 — Legal and environmental — — — (0.5) Salus and other 0.6 0.1 5.0 0.2 Loss from continuing operations before income taxes $ (109.8) $ (31.9) $ (161.9) $ (78.1) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and six month periods ended April 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended SB/RH (in millions) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 HPC $ (1.9) $ 10.6 $ 11.3 $ 38.0 GPC 46.3 40.6 83.5 79.3 H&G 15.1 37.7 12.8 30.4 Total Segment Adjusted EBITDA 59.5 88.9 107.6 147.7 Corporate 8.3 9.6 16.7 18.9 Interest expense 31.7 24.8 65.1 46.7 Depreciation 11.9 12.2 24.1 24.4 Amortization 10.5 13.5 20.9 26.7 Share and incentive based compensation 4.0 6.2 7.1 11.8 Tristar acquisition and integration 4.0 12.7 9.7 14.4 HHI divestiture 1.4 1.2 2.9 5.5 HPC separation initiatives 1.1 3.0 3.5 4.7 Coevorden operations separation 1.4 2.1 2.7 5.3 Rejuvenate integration — 2.6 — 7.0 Armitage integration — 0.5 — 1.2 Omega integration — 0.5 — 1.4 Fiscal 2023 restructuring 4.5 — 4.5 — Fiscal 2022 restructuring 0.1 — 0.6 — Russia closing initiatives (0.1) — 2.8 — Global ERP transformation 3.3 3.2 4.9 6.0 HPC brand portfolio transitions 0.5 — 1.4 — GPC distribution center transition — 7.1 — 19.9 Global productivity improvement program — 2.3 — 4.1 Other project costs 4.6 8.2 7.8 10.2 Unallocated shared costs 6.3 6.9 12.5 13.8 Non-cash purchase accounting adjustments 0.5 3.5 0.9 3.5 Gain from remeasurement of contingent consideration liability — — (1.5) — Impairment of equipment and operating leases 4.2 — 4.5 — Impairment of intangible assets 67.0 — 67.0 — Early settlement of foreign currency cash flow hedges 1.3 — 3.9 — HPC product recall 1.6 — 1.9 — Legal and environmental — — — (0.5) Other 0.6 — 5.0 (0.2) Loss from continuing operations before income taxes $ (109.2) $ (31.2) $ (161.3) $ (77.1)

EARNINGS PER SHARE _ SBH (Table

EARNINGS PER SHARE – SBH (Tables)	6 Months Ended
	Apr. 02, 2023
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 2, 2023 and April 3, 2022, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions, except per share amounts) April 2, 2023 April 3, 2022 April 2, 2023 April 3, 2022 Numerator Net loss from continuing operations attributable to controlling interest $ (75.1) $ (25.1) $ (115.3) $ (55.3) Net income from discontinued operations attributable to controlling interest 21.4 41.0 40.7 79.4 Net (loss) income attributable to controlling interest $ (53.7) $ 15.9 $ (74.6) $ 24.1 Denominator Weighted average shares outstanding – basic 41.0 40.8 40.9 41.1 Dilutive shares — — — — Weighted average shares outstanding – diluted 41.0 40.8 40.9 41.1 Earnings per share Basic earnings per share from continuing operations $ (1.83) $ (0.61) $ (2.82) $ (1.35) Basic earnings per share from discontinued operations 0.52 1.00 1.00 1.94 Basic earnings per share $ (1.31) $ 0.39 $ (1.82) $ 0.59 Diluted earnings per share from continuing operations $ (1.83) $ (0.61) $ (2.82) $ (1.35) Diluted earnings per share from discontinued operations 0.52 1.00 1.00 1.94 Diluted earnings per share $ (1.31) $ 0.39 $ (1.82) $ 0.59 Weighted average number of anti-dilutive shares excluded from denominator 0.1 0.2 0.1 0.2

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. 02, 2023	Jan. 01, 2023	Apr. 03, 2022	Jan. 02, 2022	Apr. 02, 2023	Apr. 03, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 21.4	$ 19.5	$ 41.1	$ 38.8	$ 40.9	$ 79.9
Net income from discontinued operations attributable to noncontrolling interest	0		0.1		0.2	0.5
Net income from discontinued operations attributable to controlling interest	21.4		41		40.7	79.4
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	40.3		56.9		68.4	106.1
Income tax expense from discontinued operations	18.9		15.8		27.5	26.2
Income from discontinued operations, net of tax	21.4		41.1		40.9	79.9
Net income from discontinued operations attributable to noncontrolling interest	0		0.1		0.2	0.5
Net income from discontinued operations attributable to controlling interest	21.4		41		40.7	79.4
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	59.5		71		104.4	130.9
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	(1.4)		(3.1)		(2)	(3.4)
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	$ 17.8		$ 11		$ 34	$ 21.4

DIVESTITURES - Narrative (Detai

DIVESTITURES - Narrative (Details) - USD ($) $ in Millions	Sep. 08, 2021	Apr. 02, 2023	Sep. 30, 2022
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
Termination fee	$ 350
Other | Energizer
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Indemnifications, acquisition agreement		$ 24.6	$ 22.3
Other | Energizer | Indemnification Payable
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net settlement payable		9	7
Other | Energizer | Other long term liabilities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net settlement payable		$ 15.6	$ 15.3

DIVESTITURES - Summary of Asset

DIVESTITURES - Summary of Assets and Liabilities Held for Sale (Details) - Discontinued Operations, Held-For-Sale - HHI - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Assets
Trade receivables, net	$ 143.4	$ 135.5
Other receivables	3.9	6.7
Inventories	286.9	327.1
Prepaid expenses and other current assets	34.2	33.1
Property, plant and equipment, net	176.2	166.6
Operating lease assets	64.2	63.6
Deferred charges and other	14.4	11.7
Goodwill	701.6	698.6
Intangible assets, net	374.8	373.8
Total assets of business held for sale	1,799.6	1,816.7
Liabilities
Current portion of long-term debt	1.4	1.4
Accounts payable	190	224.7
Accrued wages and salaries	22.4	32.7
Other current liabilities	67.1	79.9
Long-term debt, net of current portion	53.9	54.6
Long-term operating lease liabilities	42.7	46.9
Deferred income taxes	10.4	10.1
Other long-term liabilities	13.9	13.4
Total liabilities of business held for sale	$ 401.8	$ 463.7

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. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 383.3	$ 420.8	$ 746.1	$ 795.4
Cost of goods sold	253.3	275.4	498	520.4
Gross profit	130	145.4	248.1	275
Operating expenses	68.9	72.3	140	139.5
Operating income	61.1	73.1	108.1	135.5
Interest expense	0.8	0.8	1.7	1.7
Other non-operating expense, net	0.8	1.3	2	2.9
Income from discontinued operations before income taxes	$ 59.5	$ 71	$ 104.4	$ 130.9

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. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Share based compensation	$ 0.3	$ 1.2	$ 1.1	$ 4.1
Purchases of property, plant and equipment	$ 4.4	$ 7.5	$ 8	$ 12.4

RESTRUCTURING CHARGES - Narrati

RESTRUCTURING CHARGES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.8	$ 16.4	$ 6.8	$ 33.8
Fiscal 2023 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4.5	0	4.5	0
Tristar
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges	10.5		10.5
Russia dissolution
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.1	$ 0	$ 0.7	$ 0	$ 1.3

RESTRUCTURING CHARGES - Summary

RESTRUCTURING CHARGES - Summary of Restructuring and Related Charges (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.8	$ 16.4	$ 6.8	$ 33.8
Cost of goods sold
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.3	1.2	0.7	1.5
Selling expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	5.6	0	15.9
General and administrative expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4.5	9.6	6.1	16.4
Fiscal 2023 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4.5	0	4.5	0
Fiscal 2022 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.1	0	0.6	0
Russia dissolution
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.1	0	0.7	0	$ 1.3
GPC distribution center transition
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	5.6	0	15.9
Global productivity improvement program
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	2.3	0	4.1
Other project costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.1	$ 8.5	$ 1	$ 13.8

RESTRUCTURING CHARGES - Summa_2

RESTRUCTURING CHARGES - Summary of Exit and Disposal Charges (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.8	$ 16.4	$ 6.8	$ 33.8
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.1	4.5	0.4	9.9
HPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	2.5	3.7	3.2	4.3
GPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	2.2	8.2	3	19.6
H&G | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0	$ 0	$ 0.2	$ 0

RESTRUCTURING CHARGES - Summa_3

RESTRUCTURING CHARGES - Summary of Costs Incurred and Cumulative Costs By Cost Type (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.8	$ 16.4	$ 6.8	$ 33.8
Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4.4	1.2	5.7	1.9
Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.4	$ 15.2	$ 1.1	$ 31.9

RESTRUCTURING CHARGES - Rollfor

RESTRUCTURING CHARGES - Rollforward of Restructuring Accrual (Details) $ in Millions	6 Months Ended
	Apr. 02, 2023 USD ($)
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	$ 4
Provisions	4.9
Cash expenditures	(4.8)
Foreign currency and other	0.2
Accrual balance at ending of period	4.3
Termination Benefits
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	3.7
Provisions	4.9
Cash expenditures	(4.7)
Foreign currency and other	0.3
Accrual balance at ending of period	4.2
Other Costs
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	0.3
Provisions	0
Cash expenditures	(0.1)
Foreign currency and other	(0.1)
Accrual balance at ending of period	$ 0.1

REVENUE RECOGNITION - Disaggreg

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Disaggregation of Revenue [Line Items]
Net sales	$ 729.2	$ 807.8	$ 1,442.5	$ 1,565
Licensing
Disaggregation of Revenue [Line Items]
Net sales	5	5.2	10.2	10.7
Service and other
Disaggregation of Revenue [Line Items]
Net sales	1.7	2.1	3.8	3.8
NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	459.3	513.2	867.1	900.8
EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	193.6	204.4	417.5	458.2
LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	44.8	57.7	91.8	133.4
APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	24.8	25.2	52.1	58.1
HPC
Disaggregation of Revenue [Line Items]
Net sales	279.2	316.1	643.6	695.8
HPC | Licensing
Disaggregation of Revenue [Line Items]
Net sales	1.9	2.1	4.3	4.7
HPC | Service and other
Disaggregation of Revenue [Line Items]
Net sales	0.3	0.4	0.9	0.4
HPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	121.6	136.8	286.1	264.2
HPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	99.2	109.1	236.5	268.5
HPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	38.8	51.5	80.6	120.1
HPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	17.4	16.2	35.2	37.9
GPC
Disaggregation of Revenue [Line Items]
Net sales	296.7	295.1	574.3	597.3
GPC | Licensing
Disaggregation of Revenue [Line Items]
Net sales	2.6	2.4	5	5.1
GPC | Service and other
Disaggregation of Revenue [Line Items]
Net sales	1.4	1.7	2.9	3.4
GPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	186.4	182.2	360.8	369.7
GPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	94.4	95.3	181	189.7
GPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	4.5	4.5	7.7	9.2
GPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	7.4	9	16.9	20.2
H&G
Disaggregation of Revenue [Line Items]
Net sales	153.3	196.6	224.6	271.9
H&G | Licensing
Disaggregation of Revenue [Line Items]
Net sales	0.5	0.7	0.9	0.9
H&G | Service and other
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
H&G | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	151.3	194.2	220.2	266.9
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	1.5	1.7	3.5	4.1
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. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022	Sep. 30, 2022
Concentration Risk [Line Items]
Net sales	$ 729.2	$ 807.8	$ 1,442.5	$ 1,565
Allowance for product returns	14		14		$ 15.5
HPC
Concentration Risk [Line Items]
Net sales	279.2	316.1	643.6	695.8
Black and Decker | HPC
Concentration Risk [Line Items]
Net sales	$ 85.1	$ 98	$ 171.9	$ 229.8
Customer Concentration Risk | Net Sales | Black and Decker | HPC
Concentration Risk [Line Items]
Concentration risk percentage	11.70%	12.10%	11.90%	14.70%
Customer Concentration Risk | Two Customers | Net Sales
Concentration Risk [Line Items]
Concentration risk percentage	33.50%	33.30%	34.80%	33.10%

RECEIVABLES AND CONCENTRATION_2

RECEIVABLES AND CONCENTRATION OF CREDIT RISK (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Apr. 02, 2023	Sep. 30, 2022
Concentration Risk [Line Items]
Allowance for uncollectible receivables	$ 6.1	$ 7.3
Trade Receivables | Customer Concentration Risk | One Customer
Concentration Risk [Line Items]
Concentration risk percentage	19.70%
Trade Receivables | Customer Concentration Risk | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage		21.90%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 75.2	$ 72.3
Work-in-process	7.2	10.5
Finished goods	503.2	697.8
Inventories	$ 585.6	$ 780.6

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Finance leases	$ 143.3	$ 139.8
Property, plant and equipment	689.9	664.3
Accumulated depreciation	(421.2)	(400.5)
Property, plant and equipment, net	268.7	263.8
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	78.7	75.7
Machinery, equipment and other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	398.9	394.1
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 69	$ 54.7

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 11.9	$ 12.2	$ 24.1	$ 24.4
Impairment charge on idle equipment	$ 2.7		$ 2.7

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. 02, 2023 USD ($)
Goodwill [Roll Forward]
Goodwill at beginning of period	$ 953.1
Foreign currency impact	12.4
Goodwill at end of period	968.5
Tristar
Goodwill [Roll Forward]
Tristar Business acquisition adjustment	3
HPC
Goodwill [Roll Forward]
Goodwill at beginning of period	108.1
Foreign currency impact	0
Goodwill at end of period	111.1
HPC | Tristar
Goodwill [Roll Forward]
Tristar Business acquisition adjustment	3
GPC
Goodwill [Roll Forward]
Goodwill at beginning of period	502.4
Foreign currency impact	12.4
Goodwill at end of period	514.8
GPC | Tristar
Goodwill [Roll Forward]
Tristar Business acquisition adjustment	0
H&G
Goodwill [Roll Forward]
Goodwill at beginning of period	342.6
Foreign currency impact	0
Goodwill at end of period	342.6
H&G | Tristar
Goodwill [Roll Forward]
Tristar Business acquisition adjustment	$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Carrying Value and Accumulated Amortization for Intangible Assets (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 724.5	$ 713.7
Accumulated Amortization	(437.1)	(409.8)
Net	287.4	303.9
Total Intangible Assets, Gross Carrying Amount	1,577.8	1,612
Total Intangible Assets, Net	1,140.7	1,202.2
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	853.3	898.3
Net	853.3	898.3
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	638.2	627.8
Accumulated Amortization	(397.6)	(373.9)
Net	240.6	253.9
Technology assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	75.3	75.3
Accumulated Amortization	(33.4)	(30.8)
Net	41.9	44.5
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	11	10.6
Accumulated Amortization	(6.1)	(5.1)
Net	$ 4.9	$ 5.5

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of intangible assets	$ 67	$ 0	$ 67	$ 0
Amortization expense	$ 10.5	$ 13.5	$ 20.9	$ 26.7

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization Expense (Details) $ in Millions	Apr. 02, 2023 USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2023	$ 42
2024	41.2
2025	38.8
2026	38.3
2027	$ 37.8

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Obligations under finance leases	$ 91.1	$ 92.7
Total debt	3,221.6	3,193.8
Unamortized discount on debt	(0.7)	(0.8)
Debt issuance costs	(32.2)	(36.2)
Less current portion	(13.1)	(12.3)
Long-term debt, net of current portion	$ 3,175.6	$ 3,144.5
Stated rate	6%	5.10%
Term Loan Facility, variable rate, due March 3, 2028
Debt Instrument [Line Items]
Revolver facility	$ 392	$ 394
Stated rate	7.10%	5.20%
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	$ 463.5	$ 417.1
Stated rate	4%	4%
5.00% Notes, due October 1, 2029
Debt Instrument [Line Items]
Senior notes	$ 300	$ 300
Stated rate	5%	5%
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	$ 725	$ 740
Stated rate	7.90%	5.70%

DEBT - Narrative (Details)

DEBT - Narrative (Details)			6 Months Ended
	Nov. 03, 2022	Mar. 03, 2021	Apr. 02, 2023 USD ($)	Nov. 17, 2022	Nov. 16, 2022	Sep. 30, 2022 USD ($)	Feb. 03, 2022 USD ($)	Jun. 30, 2020 USD ($)
Debt Instrument [Line Items]
Covenant, leverage ratio, period			10 days
Current portion of long-term debt			$ 13,100,000			$ 12,300,000
Stated interest rate			6%			5.10%
SB/RH
Debt Instrument [Line Items]
Current portion of long-term debt			$ 21,100,000			$ 12,300,000
Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Stated interest rate			7.10%			5.20%
SB/RH Notes Due March, 15 2024 | SB/RH
Debt Instrument [Line Items]
Current portion of long-term debt			$ 8,000,000
Stated interest rate			4.01%
Line of Credit | LIBOR | Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Percentage over base variable rate		2%
Line of Credit | Base Rate | Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Percentage over base variable rate		1%
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
Debt Instrument [Line Items]
Covenant, leverage ratio				7	6
Stated interest rate			7.90%			5.70%
Revolving Credit Facility | Fourth Amendment to Credit Agreement
Debt Instrument [Line Items]
Offering fees			$ 2,300,000
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			1,100,000,000					$ 600,000,000
Aggregate borrowing availability			362,100,000
Outstanding letters of credit			$ 12,900,000
Revolving Credit Facility | Line of Credit | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity							$ 500,000,000
Revolving Credit Facility | Line of Credit | LIBOR
Debt Instrument [Line Items]
Variable rate, floor			0.75%
Revolving Credit Facility | Line of Credit | Base Rate | Third Amendment to Credit Agreement | Each 90 Day Anniversary of Effective Date
Debt Instrument [Line Items]
Variable rate, increased rate			0.25%
Revolving Credit Facility | Line of Credit | SOFR
Debt Instrument [Line Items]
Variable rate, floor			0.50%
Revolving Credit Facility | Line of Credit | SOFR | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Variable rate, increased rate	0.25%
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	1%		0.75%
Revolving Credit Facility | Line of Credit | Minimum | SOFR | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Percentage over base variable rate	2%		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	2%		1.75%
Revolving Credit Facility | Line of Credit | Maximum | SOFR | Third Amendment to Credit Agreement
Debt Instrument [Line Items]
Percentage over base variable rate	3%		2.75%

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) € in Millions	Apr. 02, 2023 USD ($)	Apr. 02, 2023 EUR (€)	Sep. 30, 2022 USD ($)
Derivative [Line Items]
Stated interest rate	6%	6%	5.10%
4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount	$ 463,500,000		$ 417,100,000
Stated interest rate	4%	4%	4%
Cash Flow Hedge | Foreign exchange contracts
Derivative [Line Items]
Derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months	$ 10,600,000
Notional value	302,800,000		$ 289,500,000
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	$ 596,700,000		$ 513,700,000
SBI | Net investment hedge | 4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount | €		€ 425
Stated interest rate	4%	4%

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. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized Gain (Loss) in OCI Before Reclassification	$ (7.4)	$ 4.8	$ (33.1)	$ 4
Reclassified Gain (Loss) to Continuing Operations	(4.9)	1.5	(2.4)	3.6
Foreign exchange contracts | Net sales
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized Gain (Loss) in OCI Before Reclassification	0.1	0.1	0.1	0.1
Reclassified Gain (Loss) to Continuing Operations	0	0	0.1	0
Foreign exchange contracts | Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized Gain (Loss) in OCI Before Reclassification	(7.5)	4.7	(33.2)	3.9
Reclassified Gain (Loss) to Continuing Operations	$ (4.9)	$ 1.5	$ (2.5)	$ 3.6

DERIVATIVES - Summary of Impa_2

DERIVATIVES - Summary of Impact of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Foreign exchange contracts | Other non-operating expense (income)
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in operations	$ (0.1)	$ 0.2	$ (22.3)	$ (0.9)

DERIVATIVES - Schedule of Fair

DERIVATIVES - Schedule of Fair Value of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 11.8	$ 22.2
Derivative Liabilities	26.8	6
Foreign exchange contracts | Other receivables | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	1.1	14.4
Foreign exchange contracts | Other receivables | Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	10.7	7.4
Foreign exchange contracts | Deferred charges and other | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	0	0.4
Foreign exchange contracts | Accounts payable | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	15.2	0
Foreign exchange contracts | Accounts payable | Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	10.3	5
Foreign exchange contracts | Other long term liabilities | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 1.3	$ 1

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. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Net investment hedge
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) in OCI	$ (12.5)	$ 11.9	$ (46.4)	$ 22.5

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	$ 11.8	$ 22.2
Derivative Liabilities	26.8	6
Debt	3,026	2,815.9
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	11.8	22.2
Derivative Liabilities	26.8	6
Debt	3,188.7	3,156.8
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	11.8	22.2
Derivative Liabilities	26.8	6
Debt	3,026	2,815.9
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	0	0
Derivative Liabilities	0	0
Debt	$ 0	$ 0

SHAREHOLDER_S EQUITY - Narrativ

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

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. 02, 2023	Apr. 03, 2022	Jan. 02, 2022	Apr. 02, 2023	Apr. 03, 2022
Equity, Class of Treasury Stock [Line Items]
Amount			$ 110
Open Market Purchases
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)	0	0.2		0	1.3
Average Price Per Share (in dollars per share)	$ 0	$ 96.90		$ 0	$ 97.34
Amount		$ 24
Open Market Purchases | Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Amount	$ 0	$ 24		$ 0	$ 134

SHARE BASED COMPENSATION - Summ

SHARE BASED COMPENSATION - Summary of Share Based Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4.5	$ 6.6	$ 7.7	$ 12.2
SB/RH
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4	$ 6.2	$ 7.1	$ 11.8

SHARE BASED COMPENSATION - Narr

SHARE BASED COMPENSATION - Narrative (Details) - LTIP	6 Months Ended
	Apr. 02, 2023
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. 02, 2023 USD ($) $ / shares shares
RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	540
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 51.98
Fair Value at Grant Date | $	$ 28.1
Time-based grants
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	$ 53.36
Fair Value at Grant Date | $	$ 14.2
Time-based grants | Vesting in less than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	130
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 56.51
Fair Value at Grant Date | $	$ 7.1
Time-based grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	140
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 50.50
Fair Value at Grant Date | $	$ 7.1
Performance-based grants | Vesting in more than 12 months
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	$ 50.63
Fair Value at Grant Date | $	$ 13.9
SB/RH | RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	510
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 52.08
Fair Value at Grant Date | $	$ 26.6
SB/RH | Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	240
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 53.77
Fair Value at Grant Date | $	$ 12.7
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	100
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 58.52
Fair Value at Grant Date | $	$ 5.6
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	140
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 50.50
Fair Value at Grant Date | $	$ 7.1
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	270
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 50.63
Fair Value at Grant Date | $	$ 13.9

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME - Schedule of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2023	Jan. 01, 2023	Apr. 03, 2022	Jan. 02, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	$ 1,239.4	$ 1,269.1	$ 1,347.9	$ 1,479
Other comprehensive income (loss) before reclassification	7.6	(1.1)	5.8	8.6
Other comprehensive income (loss) before tax	11.7	(2.7)	4.6	7
Deferred tax effect	4.5	17.2	(4.7)	(2.9)
Other comprehensive income (loss), net of tax	16.2	14.5	(0.1)	4.1
Other comprehensive income (loss) attributable to controlling interest	16	14.2	0	4
Balances at end of period	1,189.1	1,239.4	1,328.6	1,347.9
Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	4.2	(1.6)	(0.5)	(1.1)
Less: other comprehensive income from operations attributable to non-controlling interest	0.1	0.2	(0.1)	0.1
Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	(0.1)		(0.7)	(0.5)
Less: other comprehensive income from operations attributable to non-controlling interest	0.1	0.1
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(288.9)	(303.1)	(231.3)	(235.3)
Balances at end of period	(272.9)	(288.9)	(231.3)	(231.3)
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(250.8)	(285.9)	(192.6)	(194.8)
Other comprehensive income (loss) before reclassification	14.6	26.6	(1.6)	6.8
Other comprehensive income (loss) before tax	14.6	26.6	(1.6)	6.8
Deferred tax effect	3.7	8.8	(3.1)	(4.5)
Other comprehensive income (loss), net of tax	18.3	35.4	(4.7)	2.3
Other comprehensive income (loss) attributable to controlling interest	18.1	35.1	(4.6)	2.2
Balances at end of period	(232.7)	(250.8)	(197.2)	(192.6)
Foreign Currency Translation | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	0	0	0	0
Less: other comprehensive income from operations attributable to non-controlling interest	0.1	0.2	(0.1)	0.1
Foreign Currency Translation | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	0		0	0
Less: other comprehensive income from operations attributable to non-controlling interest	0.1	0.1
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(3.9)	16.8	9.5	6.4
Other comprehensive income (loss) before reclassification	(7.1)	(25.4)	6.4	1.2
Other comprehensive income (loss) before tax	(2.3)	(27.9)	4.2	(1.4)
Deferred tax effect	0.7	7.2	(1)	4.5
Other comprehensive income (loss), net of tax	(1.6)	(20.7)	3.2	3.1
Other comprehensive income (loss) attributable to controlling interest	(1.6)	(20.7)	3.2	3.1
Balances at end of period	(5.5)	(3.9)	12.7	9.5
Derivative Instruments | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	4.9	(2.5)	(1.5)	(2.1)
Less: other comprehensive income from operations attributable to non-controlling interest	0	0	0	0
Derivative Instruments | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	(0.1)		(0.7)	(0.5)
Less: other comprehensive income from operations attributable to non-controlling interest	0	0
Defined Benefit Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(34.2)	(34)	(48.2)	(46.9)
Other comprehensive income (loss) before reclassification	0.1	(2.3)	1	0.6
Other comprehensive income (loss) before tax	(0.6)	(1.4)	2	1.6
Deferred tax effect	0.1	1.2	(0.6)	(2.9)
Other comprehensive income (loss), net of tax	(0.5)	(0.2)	1.4	(1.3)
Other comprehensive income (loss) attributable to controlling interest	(0.5)	(0.2)	1.4	(1.3)
Balances at end of period	(34.7)	(34.2)	(46.8)	(48.2)
Defined Benefit Pension | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	(0.7)	0.9	1	1
Less: other comprehensive income from operations attributable to non-controlling interest	0	0	0	0
Defined Benefit Pension | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	0		$ 0	$ 0
Less: other comprehensive income from operations attributable to non-controlling interest	$ 0	$ 0

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Apr. 02, 2023	Jan. 01, 2023	Apr. 03, 2022	Jan. 02, 2022	Apr. 02, 2023	Apr. 03, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	$ 729.2		$ 807.8		$ 1,442.5	$ 1,565
Other non-operating expense (income), net	1.2		(0.9)		(0.3)	(0.3)
Income from discontinued operations, net of tax	21.4	$ 19.5	41.1	$ 38.8	40.9	79.9
Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0				0.1
Cost of goods sold	(4.9)		1.5		(2.5)	3.6
Other non-operating expense (income), net	0.7		(1)		(0.2)	(3.1)
Income from discontinued operations, net of tax			0.7			1.2
Derivative Instruments | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0				0.1
Cost of goods sold	(4.9)		1.5		(2.5)	3.6
Other non-operating expense (income), net	0		0		0	0
Income from discontinued operations, net of tax			0.7			1.2
Defined Benefit Pension | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0				0
Cost of goods sold	0		0		0	0
Other non-operating expense (income), net	$ 0.7		(1)		$ (0.2)	(3.1)
Income from discontinued operations, net of tax			$ 0			$ 0

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Tax Rate (Details)	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Income Taxes [Line Items]
Effective tax rate	31.70%	21.30%	29%	29.20%
SB/RH
Income Taxes [Line Items]
Effective tax rate	31.20%	21.10%	28.70%	29.10%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 02, 2023	Apr. 02, 2023	Sep. 30, 2022
Income Taxes [Line Items]
U.S. Federal statutory income tax rate	21%	21%
Tax benefit		$ 16.8
SB/RH
Income Taxes [Line Items]
Income taxes payable	$ 1	$ 1	$ 2.7

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	Apr. 02, 2023	Sep. 30, 2022
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	$ 6.3	$ 8.8
Product liability accruals	3.2	3.4
Product warranty accruals	0.3	0.4
Loss contingency, product recalls	8.4	7.5
Loss contingency, receivable	8.2	4.7
Other Current Liabilities
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	2.2	4.7
Other long term liabilities
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	$ 4.1	$ 4.1

SEGMENT INFORMATION - Net Sales

SEGMENT INFORMATION - Net Sales Relating to Segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Revenue from External Customer [Line Items]
Net sales	$ 729.2	$ 807.8	$ 1,442.5	$ 1,565
HPC
Revenue from External Customer [Line Items]
Net sales	279.2	316.1	643.6	695.8
GPC
Revenue from External Customer [Line Items]
Net sales	296.7	295.1	574.3	597.3
H&G
Revenue from External Customer [Line Items]
Net sales	$ 153.3	$ 196.6	$ 224.6	$ 271.9

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Apr. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 59.5	$ 88.9	$ 107.6	$ 147.7
Corporate	8.5	9.9	16.8	19.4
Interest expense	31.6	24.7	65	46.4
Depreciation	11.9	12.2	24.1	24.4
Amortization	10.5	13.5	20.9	26.7
Share and incentive based compensation	4.5	6.6	7.7	12.2
HPC separation initiatives	1.1	3	3.5	4.7
Restructuring charges	4.8	16.4	6.8	33.8
Russia closing initiatives	(0.1)	0	2.8	0
Global ERP transformation	3.3	3.2	4.9	6
Global productivity improvement program	0	2.3	0	4.1
Unallocated shared costs	6.3	6.9	12.5	13.8
Non-cash purchase accounting adjustments	0.5	3.5	0.9	3.5
Gain from remeasurement of contingent consideration liability	0	0	(1.5)	0
Impairment of equipment and operating leases	4.2	0	4.5	0
Impairment of intangible assets	67	0	67	0
Early settlement of foreign currency cash flow hedges	1.3	0	3.9	0
HPC product recall	1.6	0	1.9	0
Legal and environmental	0	0	0	(0.5)
Salus and other	0.6	0.1	5	0.2
Loss from continuing operations before income taxes	(109.8)	(31.9)	(161.9)	(78.1)
Fiscal 2023 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	4.5	0	4.5	0
Fiscal 2022 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0.1	0	0.6	0
Tristar acquisition and integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	4	12.7	9.7	14.4
HHI divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1.4	1.2	2.9	5.5
Coevorden operations separation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1.4	2.1	2.7	5.3
Rejuvenate integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	2.6	0	7
Armitage integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.5	0	1.2
Omega integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.5	0	1.4
HPC brand portfolio transitions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.5	0	1.4	0
Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	4.6	8.2	7.8	10.2
HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	(1.9)	10.6	11.3	38
GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	46.3	40.6	83.5	79.3
GPC distribution center transition	0	7.1	0	19.9
H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	15.1	37.7	12.8	30.4
SB/RH
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	59.5	88.9	107.6	147.7
Corporate	8.3	9.6	16.7	18.9
Interest expense	31.7	24.8	65.1	46.7
Depreciation	11.9	12.2	24.1	24.4
Amortization	10.5	13.5	20.9	26.7
Share and incentive based compensation	4	6.2	7.1	11.8
HPC separation initiatives	1.1	3	3.5	4.7
Russia closing initiatives	(0.1)	0	2.8	0
Global ERP transformation	3.3	3.2	4.9	6
Global productivity improvement program	0	2.3	0	4.1
Unallocated shared costs	6.3	6.9	12.5	13.8
Non-cash purchase accounting adjustments	0.5	3.5	0.9	3.5
Gain from remeasurement of contingent consideration liability	0	0	(1.5)	0
Impairment of equipment and operating leases	4.2	0	4.5	0
Impairment of intangible assets	67	0	67	0
Early settlement of foreign currency cash flow hedges	1.3	0	3.9	0
HPC product recall	1.6	0	1.9	0
Legal and environmental	0	0	0	(0.5)
Salus and other	0.6	0	5	(0.2)
Loss from continuing operations before income taxes	(109.2)	(31.2)	(161.3)	(77.1)
SB/RH | Fiscal 2023 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	4.5	0	4.5	0
SB/RH | Fiscal 2022 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0.1	0	0.6	0
SB/RH | Tristar acquisition and integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	4	12.7	9.7	14.4
SB/RH | HHI divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1.4	1.2	2.9	5.5
SB/RH | Coevorden operations separation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1.4	2.1	2.7	5.3
SB/RH | Rejuvenate integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	2.6	0	7
SB/RH | Armitage integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.5	0	1.2
SB/RH | Omega integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.5	0	1.4
SB/RH | HPC brand portfolio transitions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.5	0	1.4	0
SB/RH | Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	4.6	8.2	7.8	10.2
SB/RH | HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	(1.9)	10.6	11.3	38
SB/RH | GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	46.3	40.6	83.5	79.3
GPC distribution center transition	0	7.1	0	19.9
SB/RH | H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 15.1	$ 37.7	$ 12.8	$ 30.4

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. 02, 2023	Apr. 03, 2022	Apr. 02, 2023	Apr. 03, 2022
Numerator
Net loss from continuing operations attributable to controlling interest	$ (75.1)	$ (25.1)	$ (115.3)	$ (55.3)
Net income from discontinued operations attributable to controlling interest	21.4	41	40.7	79.4
Net (loss) income attributable to controlling interest	$ (53.7)	$ 15.9	$ (74.6)	$ 24.1
Denominator
Weighted average shares outstanding - basic (in shares)	41	40.8	40.9	41.1
Dilutive shares (in shares)	0	0	0	0
Weighted average shares outstanding - diluted (in shares)	41	40.8	40.9	41.1
Earnings per share
Basic earnings per share from continuing operations (in dollars per share)	$ (1.83)	$ (0.61)	$ (2.82)	$ (1.35)
Basic earnings per share from discontinued operations (in dollars per share)	0.52	1	1	1.94
Basic earnings per share (in dollars per share)	(1.31)	0.39	(1.82)	0.59
Diluted earnings per share from continuing operations (in dollars per share)	(1.83)	(0.61)	(2.82)	(1.35)
Diluted earnings per share from discontinued operations (in dollars per share)	0.52	1	1	1.94
Diluted earnings per share (in dollars per share)	$ (1.31)	$ 0.39	$ (1.82)	$ 0.59
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	0.1	0.2	0.1	0.2