Spectrum Brands (SPB) 10-Q 11 Aug 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jul. 02, 2023	Aug. 08, 2023
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jul. 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		35,673,756
Entity Central Index Key	0000109177
Amendment Flag	false
Document Fiscal Period Focus	Q3
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	Jul. 02, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 2,930.2	$ 243.7
Trade receivables, net	371	247.4
Other receivables	100.1	95.7
Inventories	527.9	780.6
Prepaid expenses and other current assets	51.2	51.2
Current assets of business held for sale	0	1,816.7
Total current assets	3,980.4	3,235.3
Property, plant and equipment, net	274.7	263.8
Operating lease assets	116.7	82.5
Deferred charges and other	45.1	38.7
Goodwill	858.6	953.1
Intangible assets, net	1,078.9	1,202.2
Total assets	6,354.4	5,775.6
Liabilities and Shareholders' Equity
Current portion of long-term debt	459.2	12.3
Accounts payable	460.6	453.1
Accrued wages and salaries	36.3	28.4
Accrued interest	34.3	27.6
Income tax payable	606.5	15.5
Other current liabilities	186.1	187.5
Current liabilities of business held for sale	0	463.7
Total current liabilities	1,783	1,188.1
Long-term debt, net of current portion	1,619.2	3,144.5
Long-term operating lease liabilities	98.7	56
Deferred income taxes	139.6	60.1
Other long-term liabilities	154	57.8
Total liabilities	3,794.5	4,506.5
Commitments and contingencies (Note 16)
Shareholders' equity
Common stock	0.5	0.5
Additional paid-in capital	1,919.7	2,032.5
Accumulated earnings	2,094.3	362.1
Accumulated other comprehensive loss, net of tax	(238.6)	(303.1)
Treasury stock	(1,217.2)	(828.8)
Total shareholders' equity	2,558.7	1,263.2
Non-controlling interest	1.2	5.9
Total equity	2,559.9	1,269.1
Total liabilities and equity	$ 6,354.4	$ 5,775.6

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Income Statement [Abstract]
Net sales	$ 735.5	$ 818	$ 2,178.1	$ 2,383
Cost of goods sold	472	542	1,498.2	1,632.1
Gross profit	263.5	276	679.9	750.9
Selling	137	161.9	401.4	457.9
General and administrative	81.1	94.3	253.4	289.3
Research and development	5.3	6.1	16.6	22
Impairment of goodwill	111.1	0	111.1	0
Impairment of intangible assets	53.7	0	120.7	0
Gain from remeasurement of contingent consideration liability	0	(25)	(1.5)	(25)
Total operating expenses	388.2	237.3	901.7	744.2
Operating (loss) income	(124.7)	38.7	(221.8)	6.7
Interest expense	38.9	26	103.9	72.4
Interest income	(5.4)	(0.1)	(5.6)	(0.5)
Other non-operating expense, net	0.1	7.8	0.1	7.9
(Loss) income from continuing operations before income taxes	(158.3)	5	(320.2)	(73.1)
Income tax expense (benefit)	13.9	2	(33)	(20.8)
Net (loss) income from continuing operations	(172.2)	3	(287.2)	(52.3)
Income from discontinued operations, net of tax	2,031.8	29.9	2,072.7	109.8
Net income	1,859.6	32.9	1,785.5	57.5
Net income from continuing operations attributable to non-controlling interest	0.2	0	0.5	0
Net income from discontinued operations attributable to non-controlling interest	0.2	0.2	0.3	0.7
Net income attributable to controlling interest	1,859.2	32.7	1,784.7	56.8
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(172.4)	3	(287.7)	(52.3)
Net income from discontinued operations attributable to controlling interest	2,031.6	29.7	2,072.4	109.1
Net income attributable to controlling interest	$ 1,859.2	$ 32.7	$ 1,784.7	$ 56.8
Earnings Per Share
Basic earnings per share from continuing operations (in dollars per share)	$ (4.27)	$ 0.07	$ (7.06)	$ (1.28)
Basic earnings per share from discontinued operations (in dollars per share)	50.34	0.73	50.87	2.67
Basic earnings per share (in dollars per share)	46.07	0.80	43.81	1.39
Diluted earnings per share from continuing operations (in dollars per share)	(4.27)	0.07	(7.06)	(1.28)
Diluted earnings per share from discontinued operations (in dollars per share)	50.34	0.73	50.87	2.67
Diluted earnings per share (in dollars per share)	46.07	0.80	43.81	1.39
Dividend per share (in dollars per share)	$ 0.42	$ 0.42	$ 1.26	$ 1.26
Weighted Average Shares Outstanding
Basic (in shares)	40.4	40.8	40.7	41
Diluted (in shares)	40.4	41	40.7	41

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Net income	$ 1,859.6	$ 32.9	$ 1,785.5	$ 57.5
Foreign currency translation adjustment
Foreign currency translation gain (loss)	9.8	(51.5)	97.4	(68.8)
Unrealized gain (loss) from net investment hedge	1.8	24.8	(44.6)	47.3
Foreign currency translation adjustment before tax	11.6	(26.7)	52.8	(21.5)
Deferred tax effect	(0.4)	(6.6)	12.1	(14.2)
Foreign currency translation adjustment, net	11.2	(33.3)	64.9	(35.7)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(9)	4.3	(41.4)	11.8
Unrealized (loss) gain on hedging instruments after reclassification	(3)	(1.5)	(33.1)	1.2
Deferred tax effect	0.8	0.9	8.6	4.3
Net unrealized (loss) gain on hedging derivative instruments	(2.2)	(0.6)	(24.5)	5.5
Defined benefit pension (loss) gain
Defined benefit pension (loss) gain before reclassification	(1.2)	2.3	(3.3)	4.1
Defined benefit pension (loss) gain after reclassification	(0.3)	3.3	(2.2)	7.1
Deferred tax effect	0	(0.9)	1.3	(4.4)
Net defined benefit pension (loss) gain	(0.3)	2.4	(0.9)	2.7
Deconsolidation of discontinued operations	26.1	0	26.1	0
Net change to derive comprehensive income for the period	34.8	(31.5)	65.6	(27.5)
Comprehensive income	1,894.4	1.4	1,851.1	30
Deconsolidation of discontinued operations attributable to non-controlling interest	0.7	0	0.7	0
Comprehensive income attributable to controlling interest	1,893.9	1.8	1,850.2	30.4
Continuing Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	3.6	(4.9)	6	(8.5)
Defined benefit pension (loss) gain
Net reclassification for loss to income from continuing operations	1	1.1	1.2	3.1
Comprehensive income (loss) from operations attributable to non-controlling interest	0	(0.1)	0.2	(0.2)
Discontinued Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	2.4	(0.9)	2.3	(2.1)
Defined benefit pension (loss) gain
Net reclassification for loss to income from continuing operations	(0.1)	(0.1)	(0.1)	(0.1)
Comprehensive income (loss) from operations attributable to non-controlling interest	$ (0.2)	$ (0.3)	$ 0	$ (0.2)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholder's Equity - USD ($) shares in Millions, $ in Millions	Total	Total Shareholders' Equity	Common Stock	Additional Paid-in Capital	Accumulated Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	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 (loss), net of tax	4.1	4				4		0.1
Treasury stock repurchases (in shares)			(1.1)
Treasury stock repurchases	(110)	(110)					(110)
Restricted stock issued and related tax withholdings (in shares)			0.3
Restricted stock issued and related tax withholdings	(24.4)	(24.4)		(46.6)			22.2
Share based compensation	8.3	8.3		8.3
Dividends declared	(17.7)	(17.7)			(17.7)
Balances at end of period (in shares) at Jan. 02, 2022			41
Balances at end of period at Jan. 02, 2022	1,347.9	1,340.3	$ 0.5	2,025.5	350.4	(231.3)	(804.8)	7.6
Balances at beginning of period (in shares) at Sep. 30, 2021			41.8
Balances at beginning of period at Sep. 30, 2021	1,479	1,471.9	$ 0.5	2,063.8	359.9	(235.3)	(717)	7.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(52.3)
Income from discontinued operations, net of tax	$ 109.8
Treasury stock repurchases (in shares)	(1.3)
Treasury stock repurchases							(134)
Balances at end of period (in shares) at Jul. 03, 2022			40.8
Balances at end of period at Jul. 03, 2022	$ 1,312.2	1,306.1	$ 0.5	2,032.4	364.4	(262.4)	(828.8)	6.1
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 (loss), net of tax	(0.1)	0						(0.1)
Treasury stock repurchases (in shares)			(0.2)
Treasury stock repurchases	(24)	(24)					(24)
Restricted stock issued and related tax withholdings	(0.1)	(0.1)		(0.1)
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	3	3			3
Income from discontinued operations, net of tax	29.9	29.7			29.7			0.2
Deconsolidation of discontinued operations	19.5	25.4				25.4		(5.9)
Other comprehensive income (loss), net of tax	(31.5)	(31.1)				(31.1)		(0.4)
Share based compensation	(0.8)	(0.8)		(0.8)
Dividends declared	(17)	(17)			(17)
Balances at end of period (in shares) at Jul. 03, 2022			40.8
Balances at end of period at Jul. 03, 2022	1,312.2	1,306.1	$ 0.5	2,032.4	364.4	(262.4)	(828.8)	6.1
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 (loss), 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	(287.2)
Income from discontinued operations, net of tax	$ 2,072.7
Treasury stock repurchases (in shares)	(5.3)
Treasury stock repurchases							(400)
Balances at end of period (in shares) at Jul. 02, 2023			35.7
Balances at end of period at Jul. 02, 2023	$ 2,559.9	2,558.7	$ 0.5	1,919.7	2,094.3	(238.6)	(1,217.2)	1.2
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			0
Other comprehensive income (loss), net of tax	16.2	16				16		0.2
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(172.2)	(172.4)			(172.4)			0.2
Income from discontinued operations, net of tax	2,031.8	2,031.6			2,031.6			0.2
Other comprehensive income (loss), net of tax	8.7	8.9				8.9		(0.2)
Treasury stock repurchases (in shares)				(5.3)
Treasury stock repurchases	(503.8)	(503.8)		$ (100)			(403.8)
Restricted stock issued and related tax withholdings	(0.8)	(0.8)		(1.6)			0.8
Share based compensation	5.1	5.1		5.1
Dividends declared	(17.5)	(17.5)			(17.5)
Balances at end of period (in shares) at Jul. 02, 2023			35.7
Balances at end of period at Jul. 02, 2023	$ 2,559.9	$ 2,558.7	$ 0.5	$ 1,919.7	$ 2,094.3	$ (238.6)	$ (1,217.2)	$ 1.2

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022
Cash flows from operating activities
Net income	$ 1,785.5	$ 57.5
Income from discontinued operations, net of tax	2,072.7	109.8
Net (loss) income from continuing operations	(287.2)	(52.3)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation	36.2	36.6
Amortization	31.4	39.9
Share based compensation	12.5	11.4
Impairment of goodwill	111.1	0
Impairment of intangible assets	120.7	0
Impairment of property, plant and equipment and operating lease assets	8.1	0
Gain on sale of property, plant and equipment	(2.7)	0
Non-cash purchase accounting adjustments	1.4	7.8
Amortization of debt issuance costs and debt discount	5.9	5.1
Write-off of unamortized discount and debt issuance costs	8.6	0
Gain from remeasurement of contingent consideration liability	(1.5)	(25)
Deferred tax benefit	(120.7)	(50.4)
Net changes in operating assets and liabilities	148.7	(153.9)
Net cash provided (used) by operating activities from continuing operations	72.5	(180.8)
Net cash provided by operating activities from discontinued operations	31.8	42.4
Net cash provided (used) by operating activities	104.3	(138.4)
Cash flows from investing activities
Purchases of property, plant and equipment	(44.3)	(45.3)
Proceeds from disposal of property, plant and equipment	3	0.1
Proceeds from sale of discontinued operations, net of cash	4,334.7	0
Business acquisitions, net of cash acquired	0	(272.1)
Other investing activity	(0.1)	(0.1)
Net cash provided (used) by investing activities from continuing operations	4,293.3	(317.4)
Net cash used by investing activities from discontinued operations	(11.8)	(18)
Net cash provided (used) by investing activities	4,281.5	(335.4)
Cash flows from financing activities
Payment of debt	(1,141.1)	(9.8)
Proceeds from issuance of debt	0	775
Payment of debt issuance costs	(2.3)	(7.6)
Payment of contingent consideration	0	(1.9)
Treasury stock purchases	0	(134)
Accelerated share repurchase	(500)	0
Dividends paid to shareholders	(51.6)	(51.5)
Share based award tax withholding payments, net of proceeds upon vesting	(11.3)	(24.5)
Net cash (used) provided by financing activities from continuing operations	(1,706.3)	545.7
Net cash used by financing activities from discontinued operations	(0.8)	(2.7)
Net cash (used) provided by financing activities	(1,707.1)	543
Effect of exchange rate changes on cash and cash equivalents	7.8	(11.5)
Net change in cash, cash equivalents and restricted cash in continuing operations	2,686.5	57.7
Cash, cash equivalents, and restricted cash, beginning of period	243.7	190
Cash, cash equivalents, and restricted cash, end of period	2,930.2	247.7
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	2.6	1
Non cash financing activities
Issuance of shares through stock compensation plan	13.9	33.4
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	89.2	60.7
Cash paid for taxes associated with continued operations	21.6	25.3
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	45.3	36.9
Cash paid for taxes associated with continued operations	$ 24	$ 11.2

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Financial Position - SB/RH - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 2,930.2	$ 243.7
Trade receivables, net	371	247.4
Other receivables	100.1	95.7
Inventories	527.9	780.6
Prepaid expenses and other current assets	51.2	51.2
Current assets of business held for sale	0	1,816.7
Total current assets	3,980.4	3,235.3
Property, plant and equipment, net	274.7	263.8
Operating lease assets	116.7	82.5
Deferred charges and other	45.1	38.7
Goodwill	858.6	953.1
Intangible assets, net	1,078.9	1,202.2
Total assets	6,354.4	5,775.6
Liabilities and Shareholders' Equity
Current portion of long-term debt	459.2	12.3
Accounts payable	460.6	453.1
Accrued wages and salaries	36.3	28.4
Accrued interest	34.3	27.6
Income tax payable	606.5	15.5
Other current liabilities	186.1	187.5
Current liabilities of business held for sale	0	463.7
Total current liabilities	1,783	1,188.1
Long-term debt, net of current portion	1,619.2	3,144.5
Long-term operating lease liabilities	98.7	56
Deferred income taxes	139.6	60.1
Other long-term liabilities	154	57.8
Total liabilities	3,794.5	4,506.5
Commitments and contingencies (Note 16)
Shareholders' equity
Accumulated earnings	2,094.3	362.1
Accumulated other comprehensive loss, net of tax	(238.6)	(303.1)
Total shareholders' equity	2,558.7	1,263.2
Non-controlling interest	1.2	5.9
Total equity	2,559.9	1,269.1
Total liabilities and equity	6,354.4	5,775.6
SB/RH
Assets
Cash and cash equivalents	2,929	242.4
Trade receivables, net	371	247.4
Other receivables	190.3	183.1
Note receivable with parent	500.8	0
Inventories	527.9	780.6
Prepaid expenses and other current assets	51.2	51.2
Current assets of business held for sale	0	1,816.7
Total current assets	4,570.2	3,321.4
Property, plant and equipment, net	274.7	263.8
Operating lease assets	116.7	82.5
Deferred charges and other	45.1	38.1
Goodwill	858.6	953.1
Intangible assets, net	1,078.9	1,202.2
Total assets	6,944.2	5,861.1
Liabilities and Shareholders' Equity
Current portion of long-term debt	459.2	12.3
Accounts payable	461.1	453.3
Accrued wages and salaries	36.3	28.4
Accrued interest	34.3	27.6
Income tax payable	604.1	12.8
Other current liabilities	180.5	184.5
Note payable to parent company	8.1	0
Current liabilities of business held for sale	0	463.7
Total current liabilities	1,783.6	1,182.6
Long-term debt, net of current portion	1,619.2	3,144.5
Long-term operating lease liabilities	98.7	56
Deferred income taxes	359.4	279.3
Other long-term liabilities	153.8	65.6
Total liabilities	4,014.7	4,728
Commitments and contingencies (Note 16)
Shareholders' equity
Other capital	2,166.3	2,164.6
Accumulated earnings	998.9	(736)
Accumulated other comprehensive loss, net of tax	(238.5)	(303)
Total shareholders' equity	2,926.7	1,125.6
Non-controlling interest	2.8	7.5
Total equity	2,929.5	1,133.1
Total liabilities and equity	$ 6,944.2	$ 5,861.1

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Income - SB/RH - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Net sales	$ 735.5	$ 818	$ 2,178.1	$ 2,383
Gross profit	263.5	276	679.9	750.9
Selling	137	161.9	401.4	457.9
General and administrative	81.1	94.3	253.4	289.3
Research and development	5.3	6.1	16.6	22
Impairment of goodwill	111.1	0	111.1	0
Impairment of intangible assets	53.7	0	120.7	0
Total operating expenses	388.2	237.3	901.7	744.2
Operating (loss) income	(124.7)	38.7	(221.8)	6.7
Interest expense	38.9	26	103.9	72.4
Interest income	(5.4)	(0.1)	(5.6)	(0.5)
Other non-operating expense, net	0.1	7.8	0.1	7.9
(Loss) income from continuing operations before income taxes	(158.3)	5	(320.2)	(73.1)
Income tax expense (benefit)	13.9	2	(33)	(20.8)
Net (loss) income from continuing operations	(172.2)	3	(287.2)	(52.3)
Income from discontinued operations, net of tax	2,031.8	29.9	2,072.7	109.8
Net income	1,859.6	32.9	1,785.5	57.5
Net income from continuing operations attributable to non-controlling interest	0.2	0	0.5	0
Net income from discontinued operations attributable to non-controlling interest	0.2	0.2	0.3	0.7
Net income attributable to controlling interest	1,859.2	32.7	1,784.7	56.8
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(172.4)	3	(287.7)	(52.3)
Net income from discontinued operations attributable to controlling interest	2,031.6	29.7	2,072.4	109.1
Net income attributable to controlling interest	1,859.2	32.7	1,784.7	56.8
SB/RH
Net sales	735.5	818	2,178.1	2,383
Cost of goods sold	472	542	1,498.2	1,632.1
Gross profit	263.5	276	679.9	750.9
Selling	137	161.9	401.4	457.9
General and administrative	80.3	93.5	251.9	287.4
Research and development	5.3	6.1	16.6	22
Impairment of goodwill	111.1	0	111.1	0
Impairment of intangible assets	53.7	0	120.7	0
Gain from remeasurement of contingent consideration liability	0	(25)	(1.5)	(25)
Total operating expenses	387.4	236.5	900.2	742.3
Operating (loss) income	(123.9)	39.5	(220.3)	8.6
Interest expense	38.2	26.1	103.3	72.7
Interest income	(5.4)	(0.1)	(5.6)	(0.5)
Other non-operating expense, net	0.1	7.8	0.1	7.8
(Loss) income from continuing operations before income taxes	(156.8)	5.7	(318.1)	(71.4)
Income tax expense (benefit)	17	2	(29.3)	(20.4)
Net (loss) income from continuing operations	(173.8)	3.7	(288.8)	(51)
Income from discontinued operations, net of tax	2,034.7	29.8	2,076.1	109.7
Net income	1,860.9	33.5	1,787.3	58.7
Net income from continuing operations attributable to non-controlling interest	0.2	0	0.5	0
Net income from discontinued operations attributable to non-controlling interest	0.2	0.2	0.3	0.7
Net income attributable to controlling interest	1,860.5	33.3	1,786.5	58
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(174)	3.7	(289.3)	(51)
Net income from discontinued operations attributable to controlling interest	2,034.5	29.6	2,075.8	109
Net income attributable to controlling interest	$ 1,860.5	$ 33.3	$ 1,786.5	$ 58

Condensed Consolidated Statem_8

Condensed Consolidated Statements of Comprehensive Income - SB/RH - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Net income	$ 1,859.6	$ 32.9	$ 1,785.5	$ 57.5
Foreign currency translation adjustment
Foreign currency translation gain (loss)	9.8	(51.5)	97.4	(68.8)
Unrealized gain (loss) from net investment hedge	1.8	24.8	(44.6)	47.3
Foreign currency translation adjustment before tax	11.6	(26.7)	52.8	(21.5)
Deferred tax effect	(0.4)	(6.6)	12.1	(14.2)
Foreign currency translation adjustment, net	11.2	(33.3)	64.9	(35.7)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(9)	4.3	(41.4)	11.8
Unrealized (loss) gain on hedging instruments after reclassification	(3)	(1.5)	(33.1)	1.2
Deferred tax effect	0.8	0.9	8.6	4.3
Net unrealized (loss) gain on hedging derivative instruments	(2.2)	(0.6)	(24.5)	5.5
Defined benefit pension (loss) gain
Defined benefit pension (loss) gain before reclassification	(1.2)	2.3	(3.3)	4.1
Defined benefit pension (loss) gain after reclassification	(0.3)	3.3	(2.2)	7.1
Deferred tax effect	0	(0.9)	1.3	(4.4)
Net defined benefit pension (loss) gain	(0.3)	2.4	(0.9)	2.7
Deconsolidation of discontinued operations	26.1	0	26.1	0
Net change to derive comprehensive income for the period	34.8	(31.5)	65.6	(27.5)
Comprehensive income	1,894.4	1.4	1,851.1	30
Deconsolidation of discontinued operations attributable to non-controlling interest	0.7	0	0.7	0
Comprehensive income attributable to controlling interest	1,893.9	1.8	1,850.2	30.4
Continuing Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	3.6	(4.9)	6	(8.5)
Defined benefit pension (loss) gain
Net reclassification for loss to income from continuing operations	1	1.1	1.2	3.1
Comprehensive income (loss) from operations attributable to non-controlling interest	0	(0.1)	0.2	(0.2)
Discontinued Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	2.4	(0.9)	2.3	(2.1)
Defined benefit pension (loss) gain
Net reclassification for loss to income from continuing operations	(0.1)	(0.1)	(0.1)	(0.1)
Comprehensive income (loss) from operations attributable to non-controlling interest	(0.2)	(0.3)	0	(0.2)
SB/RH
Net income	1,860.9	33.5	1,787.3	58.7
Foreign currency translation adjustment
Foreign currency translation gain (loss)	9.8	(51.5)	97.4	(68.8)
Unrealized gain (loss) from net investment hedge	1.8	24.8	(44.6)	47.3
Foreign currency translation adjustment before tax	11.6	(26.7)	52.8	(21.5)
Deferred tax effect	(0.4)	(6.6)	12.1	(14.2)
Foreign currency translation adjustment, net	11.2	(33.3)	64.9	(35.7)
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on hedging activity before reclassification	(9)	4.3	(41.4)	11.8
Unrealized (loss) gain on hedging instruments after reclassification	(3)	(1.5)	(33.1)	1.2
Deferred tax effect	0.8	0.9	8.6	4.3
Net unrealized (loss) gain on hedging derivative instruments	(2.2)	(0.6)	(24.5)	5.5
Defined benefit pension (loss) gain
Defined benefit pension (loss) gain before reclassification	(1.2)	2.3	(3.3)	4.1
Defined benefit pension (loss) gain after reclassification	(0.3)	3.3	(2.2)	7.1
Deferred tax effect	0	(0.9)	1.3	(4.4)
Net defined benefit pension (loss) gain	(0.3)	2.4	(0.9)	2.7
Deconsolidation of discontinued operations	26.1	0	26.1	0
Net change to derive comprehensive income for the period	34.8	(31.5)	65.6	(27.5)
Comprehensive income	1,895.7	2	1,852.9	31.2
Deconsolidation of discontinued operations attributable to non-controlling interest	0.7	0	0.7	0
Comprehensive income attributable to controlling interest	1,895.2	2.4	1,852	31.6
SB/RH | Continuing Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	3.6	(4.9)	6	(8.5)
Defined benefit pension (loss) gain
Net reclassification for loss to income from continuing operations	1	1.1	1.2	3.1
Comprehensive income (loss) from operations attributable to non-controlling interest	0	(0.1)	0.2	(0.2)
SB/RH | Discontinued Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	2.4	(0.9)	2.3	(2.1)
Defined benefit pension (loss) gain
Net reclassification for loss to income from continuing operations	(0.1)	(0.1)	(0.1)	(0.1)
Comprehensive income (loss) from operations attributable to non-controlling interest	$ (0.2)	$ (0.3)	$ 0	$ (0.2)

Condensed Consolidated Statem_9

Condensed Consolidated Statements of Shareholder's Equity - SB/RH - USD ($) $ in Millions	Total	Total Shareholders' Equity	Accumulated Earnings (Deficit)	Accumulated Other Comprehensive Loss	Non- controlling Interest	SB/RH	SB/RH Total Shareholders' Equity	SB/RH Other Capital	SB/RH Accumulated Earnings (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 (loss), net of tax	4.1	4		4	0.1	4.1	4			4	0.1
Restricted stock issued and related tax withholdings	(24.4)	(24.4)				(24.3)	(24.3)	(24.3)
Share based compensation	8.3	8.3				8.2	8.2	8.2
Dividends paid to parent						(119.2)	(119.2)		(119.2)
Balances at end of period at Jan. 02, 2022	1,347.9	1,340.3	350.4	(231.3)	7.6	1,210.9	1,201.7	2,158.7	(725.8)	(231.2)	9.2
Balances at beginning of period at Sep. 30, 2021	1,479	1,471.9	359.9	(235.3)	7.1	1,333.4	1,324.7	2,174.8	(614.9)	(235.2)	8.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(52.3)					(51)
Income from discontinued operations, net of tax	109.8					109.7
Balances at end of period at Jul. 03, 2022	1,312.2	1,306.1	364.4	(262.4)	6.1	1,175.9	1,168.2	2,164.9	(734.4)	(262.3)	7.7
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 (loss), net of tax	(0.1)	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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	3	3	3			3.7	3.7		3.7
Income from discontinued operations, net of tax	29.9	29.7	29.7		0.2	29.8	29.6		29.6		0.2
Deconsolidation of discontinued operations	19.5	25.4		25.4	(5.9)
Other comprehensive income (loss), net of tax	(31.5)	(31.1)		(31.1)	(0.4)	(31.5)	(31.1)			(31.1)	(0.4)
Share based compensation	(0.8)	(0.8)				(1.2)	(1.2)	(1.2)
Dividends paid to parent						(17.1)	(17.1)		(17.1)
Balances at end of period at Jul. 03, 2022	1,312.2	1,306.1	364.4	(262.4)	6.1	1,175.9	1,168.2	2,164.9	(734.4)	(262.3)	7.7
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 (loss), 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	(287.2)					(288.8)
Income from discontinued operations, net of tax	2,072.7					2,076.1
Balances at end of period at Jul. 02, 2023	2,559.9	2,558.7	2,094.3	(238.6)	1.2	2,929.5	2,926.7	2,166.3	998.9	(238.5)	2.8
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		0	21.9	21.9		21.9
Other comprehensive income (loss), 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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(172.2)	(172.4)	(172.4)		0.2	(173.8)	(174)		(174)		0.2
Income from discontinued operations, net of tax	2,031.8	2,031.6	2,031.6		0.2	2,034.7	2,034.5		2,034.5		0.2
Deconsolidation of discontinued operations						19.5	25.4			25.4	(5.9)
Other comprehensive income (loss), net of tax	8.7	8.9		8.9	(0.2)	8.7	8.9			8.9	(0.2)
Restricted stock issued and related tax withholdings	(0.8)	(0.8)				(0.8)	(0.8)	(0.8)
Share based compensation	5.1	5.1				4.7	4.7	4.7
Dividends paid to parent						(17.2)	(17.2)		(17.2)
Balances at end of period at Jul. 02, 2023	$ 2,559.9	$ 2,558.7	$ 2,094.3	$ (238.6)	$ 1.2	$ 2,929.5	$ 2,926.7	$ 2,166.3	$ 998.9	$ (238.5)	$ 2.8

Condensed Consolidated State_10

Condensed Consolidated Statements of Cash Flows - SB/RH - USD ($) $ in Millions	9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022
Cash flows from operating activities
Net income	$ 1,785.5	$ 57.5
Income from discontinued operations, net of tax	2,072.7	109.8
Net (loss) income from continuing operations	(287.2)	(52.3)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation	36.2	36.6
Amortization	31.4	39.9
Share based compensation	12.5	11.4
Impairment of goodwill	111.1	0
Impairment of intangible assets	120.7	0
Impairment of property, plant and equipment and operating lease assets	8.1	0
Gain on sale of property, plant and equipment	(2.7)	0
Non-cash purchase accounting adjustments	1.4	7.8
Amortization of debt issuance costs and debt discount	5.9	5.1
Write-off of unamortized discount and debt issuance costs	8.6	0
Gain from remeasurement of contingent consideration liability	(1.5)	(25)
Deferred tax benefit	(120.7)	(50.4)
Net changes in operating assets and liabilities	148.7	(153.9)
Net cash provided (used) by operating activities from continuing operations	72.5	(180.8)
Net cash provided by operating activities from discontinued operations	31.8	42.4
Net cash provided (used) by operating activities	104.3	(138.4)
Cash flows from investing activities
Purchases of property, plant and equipment	(44.3)	(45.3)
Proceeds from disposal of property, plant and equipment	3	0.1
Proceeds from sale of discontinued operations, net of cash	4,334.7	0
Business acquisitions, net of cash acquired	0	(272.1)
Other investing activities	(0.1)	(0.1)
Net cash provided (used) by investing activities from continuing operations	4,293.3	(317.4)
Net cash used by investing activities from discontinued operations	(11.8)	(18)
Net cash provided (used) by investing activities	4,281.5	(335.4)
Cash flows from financing activities
Payment of debt	(1,141.1)	(9.8)
Proceeds from issuance of debt	0	775
Payment of debt issuance costs	(2.3)	(7.6)
Payment of contingent consideration	0	(1.9)
Net cash (used) provided by financing activities from continuing operations	(1,706.3)	545.7
Net cash used by financing activities from discontinued operations	(0.8)	(2.7)
Net cash (used) provided by financing activities	(1,707.1)	543
Effect of exchange rate changes on cash and cash equivalents	7.8	(11.5)
Net change in cash, cash equivalents and restricted cash in continuing operations	2,686.5	57.7
Cash, cash equivalents, and restricted cash, beginning of period	243.7	190
Cash, cash equivalents, and restricted cash, end of period	2,930.2	247.7
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	2.6	1
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	89.2	60.7
Cash paid for taxes associated with continued operations	21.6	25.3
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	45.3	36.9
Cash paid for taxes associated with continued operations	24	11.2
SB/RH
Cash flows from operating activities
Net income	1,787.3	58.7
Income from discontinued operations, net of tax	2,076.1	109.7
Net (loss) income from continuing operations	(288.8)	(51)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation	36.2	36.6
Amortization	31.4	39.9
Share based compensation	11.4	10.7
Impairment of goodwill	111.1	0
Impairment of intangible assets	120.7	0
Impairment of property, plant and equipment and operating lease assets	8.1	0
Gain on sale of property, plant and equipment	(2.7)	0
Non-cash purchase accounting adjustments	1.4	7.8
Amortization of debt issuance costs and debt discount	5.9	5.1
Write-off of unamortized discount and debt issuance costs	8.6	0
Gain from remeasurement of contingent consideration liability	(1.5)	(25)
Deferred tax benefit	(117.4)	(50)
Net changes in operating assets and liabilities	136.9	(187.2)
Net cash provided (used) by operating activities from continuing operations	61.3	(213.1)
Net cash provided by operating activities from discontinued operations	31.8	42.3
Net cash provided (used) by operating activities	93.1	(170.8)
Cash flows from investing activities
Purchases of property, plant and equipment	(44.3)	(45.3)
Proceeds from disposal of property, plant and equipment	3	0.1
Proceeds from sale of discontinued operations, net of cash	4,334.7	0
Business acquisitions, net of cash acquired	0	(272.1)
Disbursement from note with Parent Company	(500)	0
Other investing activities	(0.1)	(0.1)
Net cash provided (used) by investing activities from continuing operations	3,793.3	(317.4)
Net cash used by investing activities from discontinued operations	(11.8)	(18)
Net cash provided (used) by investing activities	3,781.5	(335.4)
Cash flows from financing activities
Payment of debt	(1,141.1)	(9.8)
Proceeds from issuance of debt	0	775
Payment of debt issuance costs	(2.3)	(7.6)
Payment of contingent consideration	0	(1.9)
Payment of cash dividends to parent	(51.6)	(177.5)
Net cash (used) provided by financing activities from continuing operations	(1,195)	578.2
Net cash used by financing activities from discontinued operations	(0.8)	(2.7)
Net cash (used) provided by financing activities	(1,195.8)	575.5
Effect of exchange rate changes on cash and cash equivalents	7.8	(11.5)
Net change in cash, cash equivalents and restricted cash in continuing operations	2,686.6	57.8
Cash, cash equivalents, and restricted cash, beginning of period	242.4	188.3
Cash, cash equivalents, and restricted cash, end of period	2,929	246.1
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	2.6	1
SB/RH | Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	89.2	60.7
Cash paid for taxes associated with continued operations	21.6	25.3
SB/RH | Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	45.3	36.9
Cash paid for taxes associated with continued operations	$ 24	$ 11.2

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jul. 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 nine month periods included within this Quarterly Report for the Company are July 2, 2023 and July 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 adoptions 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	9 Months Ended
	Jul. 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 Condensed Consolidated Statements of Income for the three and nine month periods ended July 2, 2023 and July 3, 2022: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Income from discontinued operations before income taxes – HHI $ 32.5 $ 57.9 $ 136.9 $ 188.9 Gain on sale of discontinued operations before income taxes – HHI 2,824.9 — 2,824.9 — Loss from discontinued operations before income taxes – Other (0.2) (0.2) (2.2) (3.6) Interest expense on corporate debt allocated to discontinued operations 15.4 11.9 49.4 33.3 Income from discontinued operations before income taxes 2,841.8 45.8 2,910.2 152.0 Income tax expense from discontinued operations 810.0 15.9 837.5 42.2 Income from discontinued operations, net of tax 2,031.8 29.9 2,072.7 109.8 Net income from discontinued operations attributable to noncontrolling interest 0.2 0.2 0.3 0.7 Net income from discontinued operations attributable to controlling interest $ 2,031.6 $ 29.7 $ 2,072.4 $ 109.1 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 "Purchase Agreement") with ASSA ABLOY AB ("ASSA") to sell its HHI segment for cash proceeds of $4.3 billion, subject to customary purchase price adjustments. On June 20, 2023, the Company completed its divestiture of its HHI segment resulting in the recognition of a gain on sale of $2,824.9 million included as a component of Income From Discontinued Operations, Net of Tax. The Company's assets and liabilities associated with the HHI disposal group prior to the transaction close were classified as held for sale and the respective operations were classified as discontinued operations and reported separately during the three and nine month period ended July 2, 2023 and July 3, 2022 through the transaction close. The Purchase Agreement provides ASSA to 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. The Company and ASSA have agreed to indemnify each other for losses arising from certain breaches of the Purchase Agreement 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 Purchase Agreement. The Company and ASSA have agreed to enter into related agreements ancillary to the acquisition that became 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 was not subject to any financing condition. The following table summarizes the assets and liabilities of the HHI disposal group classified as held for sale as September 30, 2022: (in millions) September 30, 2022 Assets Trade Receivables $ 135.5 Other receivables 6.7 Inventories 327.1 Prepaid expenses and other current assets 33.1 Property, plant and equipment, net 166.6 Operating lease assets 63.6 Deferred charges and other 11.7 Goodwill 698.6 Intangible assets, net 373.8 Total assets of business held for sale $ 1,816.7 Liabilities Current portion of long-term debt $ 1.4 Accounts payable 224.7 Accrued wages and salaries 32.7 Other current liabilities 79.9 Long-term debt, net of current portion 54.6 Long-term operating lease liabilities 46.9 Deferred income taxes 10.1 Other long-term liabilities 13.4 Total liabilities of business held for sale $ 463.7 The following table summarizes the components of income from discontinued operations before income taxes associated with the HHI divestiture for the three and nine month periods ended July 2, 2023 and July 3, 2022, through the transaction close date: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Net sales $ 296.4 $ 417.0 $ 1,042.5 $ 1,212.4 Cost of goods sold 203.6 284.0 701.6 797.4 Gross profit 92.8 133.0 340.9 415.0 Operating expenses 59.4 75.1 199.4 221.6 Operating income 33.4 57.9 141.5 193.4 Interest expense 0.7 0.9 2.4 2.5 Other non-operating expense (income), net 0.2 (0.9) 2.2 2.0 Income from discontinued operations before income taxes $ 32.5 $ 57.9 $ 136.9 $ 188.9 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 nine month periods ended July 2, 2023 and July 3, 2022, through the transaction close date: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Share based compensation $ 0.4 $ (0.1) $ 1.5 $ 3.9 Purchases of property, plant and equipment 3.9 5.6 11.9 18.1 The Company and ASSA entered into related agreement that became effective upon the consummation of the transaction including a customary transition services agreement ("TSA") that support various shared back office administrative functions, including finance, sales and marketing, information technology, human resources, real estate and supply chain, customer service and procurement; to support both the transferred HHI operations and the continuing operations of the Company. Charges associated with TSAs are recognized as bundled service costs under a fixed fee structure by the respective service or function and also include one time pass-through charges including warehousing, freight, among others. TSA charges are settled between the Company and ASSA on a net basis. Charges to ASSA are recognized as a reduction of the respective operating expense incurred by the Company and charges from ASSA are recognized as an operating expense depending upon the function supported by ASSA. The TSA has an overall expected time period of 12 months following the close of the transaction with variability in expiration dependent upon the completed transition of the respective service or function, and may provide up to 12 additional months for a total duration of up to 24 months. During the three and nine month period ended July 2, 2023, the Company recognized a net income of $1.0 million associated with TSA charges. Additionally, the Company and ASSA will receive cash and make payments on behalf of the respective counterparty's operations as part of the shared administrative functions, resulting in cash flow being commingled with the operating cash flow of the Company. The Company recognizes a net payable or receivable with ASSA for any outstanding TSA charges and net working capital attributable to commingled cash flow. As of July 2, 2023, the Company has a net payable of $34.3 million included in Accounts Payable on the Company's Condensed Consolidated Statement of Financial Position consisting of amounts due to ASSA for estimated purchase price settlement, cash flow settlement for commingled operations and net TSA charges including amounts subject to repayment by the Company. Further, the Company has recognized payables to ASSA related to indemnifications in accordance with the purchase agreement, primarily attributable to outstanding settlements with tax authorities and uncertain tax benefit obligations. As of July 2, 2023, the Company recognized $2.6 million, included within Other Long-Term Liabilities, on the Company’s Condensed Consolidated Statements of Financial Position. Other

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	9 Months Ended
	Jul. 02, 2023
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES During the nine month period ended July 2, 2023, the Company entered into an 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 headcount reductions. Total cumulative exit and disposal costs associated with the initiative were $5.3 million, with approximately $3 million of additional costs forecasted in the foreseeable future. The project costs are anticipated to be incurred through the September 30, 2023. During the year ended September 30, 2022, the Company entered into an 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. As of July 2, 2023, 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 nine month periods ended July 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 $1.4 million. As of July 2, 2023, 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 nine month periods ended July 2, 2023 and July 3, 2022: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Fiscal 2023 restructuring $ 0.9 $ — $ 5.3 $ — Fiscal 2022 restructuring — 8.1 0.7 8.1 Russia dissolution 0.1 — 0.8 — GPC distribution center transition — 8.1 — 24.1 Global productivity improvement program — 1.2 — 5.2 Other project costs 0.2 0.1 1.2 14.0 Total restructuring charges $ 1.2 $ 17.5 $ 8.0 $ 51.4 Reported as: Cost of goods sold $ — $ 0.4 $ 0.7 $ 1.4 Selling expense — 8.1 — 24.1 General and administrative expense 1.2 9.0 7.3 25.9 The following is a summary of restructuring charges by segment for the three and nine month periods ended July 2, 2023 and July 3, 2022. Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 0.7 $ 11.6 $ 3.7 $ 31.1 H&G — 0.6 0.2 0.6 HPC 0.5 4.2 3.7 8.5 Corporate — 1.1 0.4 11.2 Total restructuring charges $ 1.2 $ 17.5 $ 8.0 $ 51.4 The following is a summary of restructuring charges by cost type for the three and nine month periods ended July 2, 2023 and July 3, 2022. (in millions) Termination Other Total For the three month period ended July 2, 2023 $ 1.1 $ 0.1 $ 1.2 For the three month period ended July 3, 2022 8.5 9.0 17.5 For the nine month period ended July 2, 2023 6.7 1.3 8.0 For the nine month period ended July 3, 2022 10.4 41.0 51.4 The following is a roll forward of the accrual for restructuring charges by cost type for the nine month period ended July 2, 2023. (in millions) Termination Other Total Accrual balance at September 30, 2022 $ 3.8 $ 0.2 $ 4.0 Provisions 5.7 0.1 5.8 Cash expenditures (7.0) (0.1) (7.1) Foreign currency and other 0.3 (0.1) 0.2 Accrual balance at July 2, 2023 $ 2.8 $ 0.1 $ 2.9

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended July 2, 2023 Three Month Period Ended July 3, 2022 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 167.9 $ 184.1 $ 105.4 $ 457.4 $ 191.4 $ 195.6 $ 170.2 $ 557.2 EMEA 88.0 — 104.2 192.2 81.1 — 93.0 174.1 LATAM 4.7 1.5 47.4 53.6 4.6 1.9 47.2 53.7 APAC 7.5 — 17.4 24.9 9.8 — 15.8 25.6 Licensing 2.8 1.0 2.0 5.8 1.9 1.0 2.6 5.5 Service and other 1.4 — 0.2 1.6 1.4 — 0.5 1.9 Total Revenue $ 272.3 $ 186.6 $ 276.6 $ 735.5 $ 290.2 $ 198.5 $ 329.3 $ 818.0 Nine Month Period Ended July 2, 2023 Nine Month Period Ended July 3, 2022 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 530.1 $ 404.3 $ 391.6 $ 1,326.0 $ 561.3 $ 462.4 $ 434.3 $ 1,458.0 EMEA 269.0 — 340.7 609.7 270.8 — 361.5 632.3 LATAM 12.4 5.0 128.0 145.4 13.8 6.0 167.4 187.2 APAC 24.3 — 52.6 76.9 29.9 — 53.7 83.6 Licensing 7.8 2.0 6.3 16.1 7.0 1.9 7.4 16.3 Service and other 2.9 — 1.1 4.0 4.7 — 0.9 5.6 Total Revenue $ 846.5 $ 411.3 $ 920.3 $ 2,178.1 $ 887.5 $ 470.3 $ 1,025.2 $ 2,383.0 The Company has a broad range of customers, including many large retail customers. During the three month periods ended July 2, 2023 and July 3, 2022, there were two large retail customers, each exceeding 10% of consolidated Net Sales and representing 33.4% and 34.3% of consolidated Net Sales, respectively. During the nine month periods ended July 2, 2023 and July 3, 2022, there were two large retail customers exceeding 10% of consolidated Net Sales and representing 34.3% and 33.3% of consolidated Net Sales, respectively.

RECEIVABLES AND CONCENTRATION O

RECEIVABLES AND CONCENTRATION OF CREDIT RISK	9 Months Ended
	Jul. 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 July 2, 2023 and September 30, 2022 was $6.9 million and $7.3 million, respectively. The Company has a broad range of customers, including many large retail customers. As of July 2, 2023 and September 30, 2022, there was two large retail customers exceeding 10% of consolidated Net Trade Receivables and representing 36.1% and 21.9% of consolidated Net Trade Receivables. respectively. SB/RH As of July 2, 2023, SB/RH had an outstanding note receivable from its Parent in the amount of $500.8 million, including cumulative interest, with a stated interest rate of 5.14%, due July 22, 2023. The funds were used by the Parent to repurchase common shares of SBH through the accelerated share repurchase agreement further discussed in Note 12 - Shareholder's Equity.

INVENTORIES

INVENTORIES	9 Months Ended
	Jul. 02, 2023
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consist of the following: (in millions) July 2, 2023 September 30, 2022 Raw materials $ 64.5 $ 72.3 Work-in-process 7.3 10.5 Finished goods 456.1 697.8 Inventories $ 527.9 $ 780.6

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Jul. 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) July 2, 2023 September 30, 2022 Land, buildings and improvements $ 84.0 $ 75.7 Machinery, equipment and other 408.2 394.1 Finance leases 143.6 139.8 Construction in progress 71.3 54.7 Property, plant and equipment 707.1 664.3 Accumulated depreciation (432.4) (400.5) Property, plant and equipment, net $ 274.7 $ 263.8 Depreciation expense from property, plant, and equipment for the three month periods ended July 2, 2023 and July 3, 2022, was $12.1 million and $12.3 million, respectively; and for the nine month periods ended July 2, 2023 and July 3, 2022 was $36.2 million and $36.6 million, respectively. During the three month period ended July 2, 2023, the Company completed the sale of two facilities in its EMEA region, primarily consisting of office space supporting the GPC segment, with total proceeds of $5.2 million and resulting in a gain on sale of $2.7 million, included as General and Administrative Expense on the Condensed Consolidated Statements of Income for the three and nine month period ended July 2, 2023. During the nine month period ended July 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 for the nine month period ended July 2, 2023. Additionally, during the three month period ended July 2, 2023, the Company recognized a $5.2 million impairment charge on a right of use operating lease asset for a GPC warehouse having a maturity date of December 2029, due to the exit of the GPC operations from the facility and the intention to sub-lease to a third-party, included as Selling Expense on the Condensed Consolidated Statements of Income for the three and nine month periods ended July 2, 2023. The partial impairment was measured using projected discounted cash flow for the facility, including an assumed sub-lease tenant, yet to be identified, at rental rates that are comparable to current market conditions.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Jul. 02, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill consists of the following: (in millions) GPC H&G HPC Total As of September 30, 2022 $ 502.4 $ 342.6 $ 108.1 $ 953.1 Tristar Business acquisition adjustment — — 3.0 3.0 Impairment — — (111.1) (111.1) Foreign currency impact 13.6 — — 13.6 As of July 2, 2023 $ 516.0 $ 342.6 $ — $ 858.6 During the three month period ended July 2, 2023, the Company recognized an impairment of the HPC goodwill that was attributable to a declining trend in operating performance results, challenging retail environment with increased competition, lower distribution, and excess retail inventory levels impacting pricing and promotional spending, resulting in a reduction in actual and projected sales and margin realization within its current and forecasted cash flows and a full impairment of the identified goodwill for the HPC reporting unit and segment. The carrying value and accumulated amortization of intangible assets are as follows: July 2, 2023 September 30, 2022 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets: Customer relationships $ 638.3 $ (406.2) $ 232.1 $ 627.8 $ (373.9) $ 253.9 Technology assets 75.3 (34.7) 40.6 75.3 (30.8) 44.5 Tradenames 26.1 (6.6) 19.5 10.6 (5.1) 5.5 Total amortizable intangible assets 739.7 (447.5) 292.2 713.7 (409.8) 303.9 Indefinite-lived intangible assets – tradenames 786.7 — 786.7 898.3 — 898.3 Total Intangible Assets $ 1,526.4 $ (447.5) $ 1,078.9 $ 1,612.0 $ (409.8) $ 1,202.2 During the three month period ended July 2, 2023, the Company and H&G segment identified a triggering event for our Rejuvenate tradename attributable to a significant shift in consumer purchasing activity and retail inventory management efforts with certain retail customers within the quarter that make up a significant concentration of revenue for the brand and further reducing the anticipated near-term sales for the brand, resulting in the recognition of a $8.0 million impairment on the intangible asset. During the prior fiscal quarter, we had identified triggering events associated with the Rejuvenate tradename due to a shift in the projected timing and realization of long-term projected revenues and changes in strategic distribution opportunities, as well as a change in the amount and timing of product innovations being introduced to customers. As a result, the Company and H&G segment recognized a cumulative impairment loss of $56.0 million for the nine month period ended July 2, 2023 associated with the Rejuvenate tradename. During the three month period ended July 2, 2023, the Company and HPC segment identified a triggering event for our PowerXL tradename intangible asset driven by the reduction in the sales from a decrease in distribution with retail customers, significant pricing adjustments and required incremental promotional spending activity resulting in a substantial shift in actual and projected future revenues for the brand, resulting in the recognition of an impairment on the intangible asset of $26.0 million. During the prior fiscal quarter, we had identified a triggering event associated with the PowerXL tradename driven by a decrease in realized sales due to the continuation of retail inventory reduction efforts, lowered consumer demand, increased competition, and adverse macro-economic factors. As a result, during the nine month period ended July 2, 2023, we recognized a cumulative impairment loss of $45.0 million associated with the PowerXL tradename. Additionally, during the three and nine month periods ended July 2, 2023, the Company and HPC segment recognized a triggering event for our George Foreman tradename due to shifts in market demand for related product categories as well as a change in the Company's brand portfolio strategy and projected utilization of the tradename going forward, resulting in the recognition of an impairment on the intangible asset of $19.7 million. Amortization expense from the intangible assets for the three month periods ended July 2, 2023 and July 3, 2022 was $10.5 million and $13.1 million, respectively; and for the nine month periods ended July 2, 2023 and July 3, 2022 was $31.4 million and $39.9 million, respectively. Excluding the impact of any future acquisitions, dispositions or changes in foreign currency, the Company estimates annual amortization expense of intangible assets for the next five fiscal years will be as follows: (in millions) Amortization 2023 $ 42.4 2024 42.3 2025 39.8 2026 39.8 2027 38.7

DEBT

DEBT	9 Months Ended
	Jul. 02, 2023
Debt Disclosure [Abstract]
DEBT	DEBT Debt with external lenders consists of the following: July 2, 2023 September 30, 2022 (in millions) Amount Rate Amount Rate Revolver Facility, variable rate, expiring June 30, 2025 $ — 8.3 % $ 740.0 5.7 % Term Loan Facility, variable rate, due March 3, 2028 — 7.3 % 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 461.7 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 89.1 5.3 % 92.7 5.1 % Total Spectrum Brands, Inc. debt 2,100.8 3,193.8 Unamortized discount on debt — (0.8) Debt issuance costs (22.4) (36.2) Less current portion (459.2) (12.3) Long-term debt, net of current portion $ 1,619.2 $ 3,144.5 Credit Agreement On June 20, 2023, following the close of the HHI divestiture, the Company repaid the $392.0 million outstanding balance on its term loans, which constitutes the repayment of all outstanding term loans under the Credit Agreement, (ii) repaid $470.0 million of revolving loans that were drawn under the $600.0 million initial tranche of the Revolver Facility established under the Credit Agreement (the "Initial Revolving Credit Facility Tranche"), which constitutes the repayment of all outstanding revolving loans under such tranche and (iii) repayment of $245.0 million of revolving loans that are drawn under the $500.0 million incremental tranche of the Revolver Facility established under the Credit Agreement (the "Incremental Revolving Credit Facility Tranche"), which constitutes the repayment of all outstanding revolving loans under such tranche. Further, on June 23, 2023, the Company terminated all revolving loan commitments under the Incremental Revolving Credit Facility Tranche while the revolving loan commitments under the Initial Revolving Credit Facility Tranche were not terminated. The Company recognized $8.6 million as interest expense for the three and nine month periods ended July 2, 2023 from the write-down of deferred financing costs and original issuance discount associated with the extinguishment of the Term Loan and termination of the Incremental Revolving Credit Facility Tranche. As of July 2, 2023, our Revolver Facility has a total capacity of $600 million with a borrowing availability of $586.9 million, net of outstanding letters of credit of $13.1 million. On June 20, 2023, the Company entered into the fifth amendment to the Credit Agreement to transition from London Inter-Bank Offered Rate ("LIBOR") to Secured Overnight Financing Rate ("SOFR") borrowing rates used on borrowings from the Revolver Facility. Borrowings from the Revolver Facility are subject to adjusted SOFR 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. The SOFR borrowings are subject to a 0.1% adjustment rate and a 0.75% SOFR floor. 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 nine month period ended July 2, 2023. The waiver remained in effect as of July 2, 2023 and expired 10 business days after the close of the HHI divestiture, subsequent to July 2, 2023. The maximum permitted consolidated total net leverage in subsequent periods will be 6.0 to 1.0. Other On June 20, 2023, the Company called the remaining $450.0 million aggregate principal amount of 5.750% Senior Notes due 2025 (the "Notes") in full at the redemption price, calculated in accordance with the indenture governing the Notes, plus accrued and unpaid interest. Subsequently, on July 20, 2023, the Company redeemed the Notes. As of July 2, 2023, the $450.0 million aggregate principal amount of the Notes were included as Current Portion of Long-Term Debt on the Condensed Consolidated Statement of Financial Position. SB/RH

DERIVATIVES

DERIVATIVES	9 Months Ended
	Jul. 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, Mexican Pesos, 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 July 2, 2023, the Company had a series of foreign exchange derivative contracts outstanding through December 2024. The derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months is $13.6 million, net of tax. At July 2, 2023 and September 30, 2022, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $331.6 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 nine month periods ended July 2, 2023 and July 3, 2022, respectively: Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) July 2, 2023 July 3, 2022 Line Item July 2, 2023 July 3, 2022 Foreign exchange contracts $ 0.2 $ 0.1 Net sales $ 0.1 $ 0.1 Foreign exchange contracts (7.7) 7.9 Cost of goods sold (3.7) 4.8 Total $ (7.5) $ 8.0 $ (3.6) $ 4.9 Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the nine month periods ended (in millions) July 2, 2023 July 3, 2022 Line Item July 2, 2023 July 3, 2022 Foreign exchange contracts $ 0.3 $ 0.2 Net sales $ 0.2 $ 0.1 Foreign exchange contracts (40.9) 11.8 Cost of goods sold (6.2) 8.4 Total $ (40.6) $ 12.0 $ (6.0) $ 8.5 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, Japanese Yen, Mexican Pesos, Polish Zloty, Pounds Sterling, Singapore Dollar, Swiss Franc, 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 July 2, 2023, the Company had a series of forward exchange contracts outstanding through March 2024. At July 2, 2023 and September 30, 2022, the Company had $583.6 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 nine month periods ended July 2, 2023 and July 3, 2022, pre-tax: Three Month Periods Ended Nine Month Periods Ended (in millions) Line Item July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Foreign exchange contracts Other non-operating expense (income) $ (7.8) $ 6.2 $ (30.2) $ 5.3 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 July 2, 2023 September 30, 2022 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 1.0 $ 14.4 Foreign exchange contracts – designated as hedge Deferred charges and other — 0.4 Foreign exchange contracts – not designated as hedge Other receivables 7.2 7.4 Total Derivative Assets $ 8.2 $ 22.2 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 19.2 $ — Foreign exchange contracts – designated as hedge Other long term liabilities 0.7 1.0 Foreign exchange contracts – not designated as hedge Accounts payable 1.4 5.0 Total Derivative Liabilities $ 21.3 $ 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 July 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 July 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 July 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 nine month periods ended July 2, 2023 and July 3, 2022, pre-tax: Three Month Periods Ended Nine Month Periods Ended Unrealized Gain (Loss) in OCI (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Net investment hedge $ 1.8 $ 24.8 $ (44.6) $ 47.3

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Jul. 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 July 2, 2023 and September 30, 2022 according to the fair value hierarchy are as follows: July 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 $ — $ 8.2 $ — $ 8.2 $ 8.2 $ — $ 22.2 $ — $ 22.2 $ 22.2 Derivative Liabilities — 21.3 — 21.3 21.3 — 6.0 — 6.0 6.0 Debt — 1,940.0 — 1,940.0 2,078.4 — 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).

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended
	Jul. 02, 2023
Equity [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Share Repurchases On June 17, 2023, the Company’s Board of Directors approved the termination of the Company’s existing share repurchase program and the authorization of a new share repurchase program for up to $1.0 billion of Common Stock (the “Maximum Amount”). The new share repurchase program will be in effect from June 17, 2023 until the earlier of the Maximum Amount being repurchased thereunder or the suspension, termination or replacement of the program by the Company’s Board of Directors. As part of the share repurchase program, 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. On June 20, 2023, the Company entered into an accelerated share repurchase agreement (the “ASR Agreement”) with a third-party financial institution to repurchase an aggregate of $500 million of the Company’s common stock, par value $0.01 per share. The Company funded the share repurchases under the ASR Agreement, which are being made pursuant to the Company’s new $1.0 billion share repurchase program, with cash on-hand following the closing of the sale of the Company’s HHI segment. Pursuant to the agreement, the Company paid $500.0 million to the financial institution at inception of the agreement and took delivery of 5.3 million shares, which represented 80% of the total shares the company expected to receive based on the market price at the time of the initial delivery. The transaction was accounted for as an equity transaction. The fair value of the initial shares received of $400.0 million were recorded as a treasury stock transaction, with the remainder of $100.0 million recorded as a reduction to additional paid-in capital. Upon initial receipt of the shares, there was an immediate reduction in the weighted average common shares calculation for basic and diluted earnings per share. Upon settlement of the ASR agreement, the financial institution may deliver additional shares, or the Company may deliver shares, with the final number of shares delivered determined with reference to the volume weighted average price per share of our common stock over the term of the agreement, less a negotiated discount. The final settlement of the transaction under the agreement is expected to occur no later than December 20, 2023. The following summarizes the activity of common stock repurchases for the three and nine month periods ended July 2, 2023 and July 3, 2022, excluding the recognition of a 1% excise tax on annual net share repurchases recognized as a component of Treasury Stock on the Company's Condensed Consolidated Statement of Financial Position: July 2, 2023 July 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 ASR 5.3 $ 74.86 $ 400.0 — $ — $ — July 2, 2023 July 3, 2022 Nine 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 ASR 5.3 74.86 400.0 — — — Total Purchases 5.3 $ 74.86 $ 400.0 1.3 $ 97.34 $ 134.0

SHARE BASED COMPENSATION

SHARE BASED COMPENSATION	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022 for SBH and SB/RH, respectively. Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 SBH $ 4.8 $ (0.7) $ 12.5 $ 11.4 SB/RH 4.3 (1.1) 11.4 10.7 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 nine month period ended July 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 $ 56.56 $ 7.2 0.10 $ 58.64 $ 5.7 Vesting in more than 12 months 0.14 50.61 7.1 0.14 50.61 7.1 Total time-based grants 0.27 53.44 14.3 0.24 53.89 12.8 Performance-based grants 0.22 50.70 13.9 0.27 50.70 14.0 Total grants 0.49 52.05 $ 28.2 0.51 52.18 $ 26.8

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	9 Months Ended
	Jul. 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 nine month period ended July 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 income from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 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) Other comprehensive income (loss) before reclassification 11.6 (9.0) (1.2) 1.4 Net reclassification for loss to income from continuing operations — 3.6 1.0 4.6 Net reclassification for loss (gain) to income from discontinued operations — 2.4 (0.1) 2.3 Other comprehensive income (loss) before tax 11.6 (3.0) (0.3) 8.3 Deferred tax effect (0.4) 0.8 — 0.4 Other comprehensive income (loss), net of tax 11.2 (2.2) (0.3) 8.7 Deconsolidation of discontinued operations 26.6 — (0.5) $ 26.1 Net change to determine comprehensive income for the period 37.8 (2.2) (0.8) 34.8 Less: other comprehensive loss from discontinued operations attributable to non-controlling interest (0.2) — — (0.2) Less: Deconsolidation of discontinued operations 0.7 — — 0.7 Other comprehensive income (loss) attributable to controlling interest 37.3 (2.2) (0.8) 34.3 Balance at July 2, 2023 $ (195.4) $ (7.7) $ (35.5) $ (238.6) 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 July 2, 2023 Nine Month Period Ended July 2, 2023 Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Net Sales $ — $ 0.1 $ — $ 0.1 $ — $ 0.2 $ — $ 0.2 Cost of goods sold — (3.7) — (3.7) — (6.2) — (6.2) Other non-operating expense (income), net — — (1.0) (1.0) — — (1.2) (1.2) Income from discontinued operations, net of tax (26.6) (2.4) 0.6 (28.4) (26.6) (2.3) 0.6 (28.3) The change in the components of AOCI for the nine month period ended July 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) Other comprehensive (loss) income before reclassification (26.7) 4.3 2.3 (20.1) Net reclassification for (gain) loss to income from continuing operations — (4.9) 1.1 (3.8) Net reclassification for gain to income from discontinued operations — (0.9) (0.1) (1.0) Other comprehensive (loss) income before tax (26.7) (1.5) 3.3 (24.9) Deferred tax effect (6.6) 0.9 (0.9) (6.6) Other comprehensive loss, net of tax (33.3) (0.6) 2.4 (31.5) Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Less: other comprehensive loss from discontinued operations attributable to non-controlling interest (0.3) — — (0.3) Other comprehensive (loss) income attributable to controlling interest (32.9) (0.6) 2.4 (31.1) Balance at July 3, 2022 $ (230.1) $ 12.1 $ (44.4) $ (262.4) 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 July 3, 2022 Nine Month Period Ended July 3, 2022 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Net Sales $ 0.1 $ — $ 0.1 $ 0.1 $ — $ 0.1 Cost of goods sold 4.8 — 4.8 8.4 — 8.4 Other non-operating expense (income), net — (1.1) (1.1) — (3.1) (3.1) Income from discontinued operations, net of tax 0.9 0.1 1.0 2.1 0.1 2.2

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jul. 02, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate for the three and nine month periods ended July 2, 2023 and July 3, 2022, was as follows: Three Month Periods Ended Nine Month Periods Ended Effective tax rate July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 SBH (8.8) % 40.2 % 10.3 % 28.5 % SB/RH (10.8) % 34.9 % 9.2 % 28.6 % The estimated annual effective tax rate applied to the three and nine month periods ended July 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, state income taxes and foreign rates that differ from the U.S. federal statutory rate. During Fiscal 2023, the Company had U.S. net operating loss carryforwards ("NOL"), which did not allow it to take advantage of the foreign-derived intangible income deduction. The Company’s federal effective tax rate on GILTI was therefore 21%. During the nine month period ended July 2, 2023, the Company recorded a discrete $56.1 million tax benefit related to the impairment of goodwill and certain intangible assets. The Company realized a U.S. taxable gain on the HHI divestiture entered into during the three month period ended July 2, 2023, which resulted in the utilization of all available U.S. federal and substantially all available U.S. state NOLs and credits. Certain NOLs could not be used due to limitations related to prior ownership changes under Section 382 of the Internal Revenue Code. As a result of the HHI divestiture, the Company may be able to claim foreign tax credits and foreign-derived intangible income deductions in continuing operations in future periods. As of July 2, 2023 and September 30, 2022, there was $505.7 million of U.S. federal income taxes payables and $2.7 million of U.S. federal income taxes receivable, respectively, with its parent company on the SB/RH Condensed Consolidated Statements of Financial Position, calculated as if SB/RH were a separate taxpayer.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 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 July 2, 2023, there was an environmental remediation liability of $5.9 million, with $1.5 million included in Other Current Liabilities and $4.4 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 July 2, 2023 and September 30, 2022, the Company recognized $3.4 million in product liability, 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 July 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 $6.2 million and $7.5 million as of July 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 $7.1 million and $4.7 million as of July 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	9 Months Ended
	Jul. 02, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Net sales relating to the segments for the three and nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 272.3 $ 290.2 $ 846.5 $ 887.5 H&G 186.6 198.5 411.3 470.3 HPC 276.6 329.3 920.3 1,025.2 Net sales $ 735.5 $ 818.0 $ 2,178.1 $ 2,383.0 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 associated with the Tristar Business acquisition in the prior year; • 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. See Note 7 - Property Plant and Equipment and Note 8 - Goodwill and Intangible Assets for further details; • 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 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 and HPC segments attributable to significant and unusual nonrecurring matters with no previous history or precedent and any subsequent changes in estimate or remeasurement realized upon settlement; 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 three and nine month periods ended July 2, 2023. Segment Adjusted EBITDA for the reportable segments for SBH for the three and nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended SBH (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 53.6 $ 40.9 $ 137.1 $ 120.2 H&G 38.6 42.8 51.4 73.1 HPC 11.4 3.6 22.7 41.6 Total segment adjusted EBITDA 103.6 87.3 211.2 234.9 Corporate 5.1 7.2 21.9 26.5 Interest expense 38.9 26.0 103.9 72.4 Depreciation 12.1 12.3 36.2 36.6 Amortization 10.5 13.1 31.4 39.9 Share and incentive based compensation 4.8 (0.7) 12.5 11.4 Tristar acquisition and integration 1.0 5.6 10.7 20.0 HHI divestiture 4.0 0.6 6.9 6.1 HPC separation initiatives 0.5 10.7 4.0 15.4 Coevorden operations separation — 1.9 2.7 7.3 Rejuvenate integration — — — 7.0 Armitage integration — 0.1 — 1.4 Omega integration — 0.1 — 1.5 Fiscal 2023 restructuring 0.9 — 5.3 — Fiscal 2022 restructuring — 8.1 0.7 8.1 Russia closing initiatives 0.2 0.4 2.9 4.0 Global ERP transformation 3.7 3.4 8.5 9.4 HPC brand portfolio transitions 0.7 0.3 2.1 0.3 GPC distribution center transition — 8.4 — 28.3 Global productivity improvement program — 1.2 — 5.2 Other project costs 1.2 4.1 8.9 10.7 Unallocated shared costs 5.3 7.0 18.1 20.7 Non-cash purchase accounting adjustments 0.5 4.3 1.4 7.8 Gain from remeasurement of contingent consideration liability — (25.0) (1.5) (25.0) Impairment of equipment and operating lease assets 3.6 — 8.1 — Impairment of goodwill 111.1 — 111.1 — Impairment of intangible assets 53.7 — 120.7 — Early settlement of foreign currency cash flow hedges 0.7 (8.2) 4.6 (8.2) Legal and environmental 1.5 — 1.5 (0.5) HPC product recall 1.9 — 3.8 — Salus and other — 1.4 5.0 1.7 (Loss) income from continuing operations before income taxes $ (158.3) $ 5.0 $ (320.2) $ (73.1) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended SB/RH (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 53.6 $ 40.9 $ 137.1 $ 120.2 H&G 38.6 42.8 51.4 73.1 HPC 11.4 3.6 22.7 41.6 Total segment adjusted EBITDA 103.6 87.3 211.2 234.9 Corporate 4.8 6.7 21.5 25.5 Interest expense 38.2 26.1 103.3 72.7 Depreciation 12.1 12.3 36.2 36.6 Amortization 10.5 13.1 31.4 39.9 Share and incentive based compensation 4.3 (1.1) 11.4 10.7 Tristar acquisition and integration 1.0 5.6 10.7 20.0 HHI divestiture 4.0 0.6 6.9 6.1 HPC separation initiatives 0.5 10.7 4.0 15.4 Coevorden operations separation — 1.9 2.7 7.3 Rejuvenate integration — — — 7.0 Armitage integration — 0.1 — 1.4 Omega integration — 0.1 — 1.5 Fiscal 2023 restructuring 0.9 — 5.3 — Fiscal 2022 restructuring — 8.1 0.7 8.1 Russia closing initiatives 0.2 0.4 2.9 4.0 Global ERP transformation 3.7 3.4 8.5 9.4 HPC brand portfolio transitions 0.7 0.3 2.1 0.3 GPC distribution center transition — 8.4 — 28.3 Global productivity improvement program — 1.2 — 5.2 Other project costs 1.2 4.1 8.9 10.7 Unallocated shared costs 5.3 7.0 18.1 20.7 Non-cash purchase accounting adjustments 0.5 4.3 1.4 7.8 Gain from remeasurement of contingent consideration liability — (25.0) (1.5) (25.0) Impairment of equipment and operating lease assets 3.6 — 8.1 — Impairment of goodwill 111.1 — 111.1 — Impairment of intangible assets 53.7 — 120.7 — Early settlement of foreign currency cash flow hedges 0.7 (8.2) 4.6 (8.2) Legal and environmental 1.5 — 1.5 (0.5) HPC product recall 1.9 — 3.8 — Other — 1.5 5.0 1.4 (Loss) income from continuing operations before income taxes $ (156.8) $ 5.7 $ (318.1) $ (71.4)

EARNINGS PER SHARE _ SBH

EARNINGS PER SHARE – SBH	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended (in millions, except per share amounts) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Numerator Net (loss) income from continuing operations attributable to controlling interest $ (172.4) $ 3.0 $ (287.7) $ (52.3) Net income from discontinued operations attributable to controlling interest 2,031.6 29.7 2,072.4 109.1 Net income attributable to controlling interest $ 1,859.2 $ 32.7 $ 1,784.7 $ 56.8 Denominator Weighted average shares outstanding – basic 40.4 40.8 40.7 41.0 Dilutive shares — 0.2 — — Weighted average shares outstanding – diluted 40.4 41.0 40.7 41.0 Earnings per share Basic earnings per share from continuing operations $ (4.27) $ 0.07 $ (7.06) $ (1.28) Basic earnings per share from discontinued operations 50.34 0.73 50.87 2.67 Basic earnings per share $ 46.07 $ 0.80 $ 43.81 $ 1.39 Diluted earnings per share from continuing operations $ (4.27) $ 0.07 $ (7.06) $ (1.28) Diluted earnings per share from discontinued operations 50.34 0.73 50.87 2.67 Diluted earnings per share $ 46.07 $ 0.80 $ 43.81 $ 1.39 Weighted average number of anti-dilutive shares excluded from denominator 0.2 — 0.1 0.2

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Pay vs Performance Disclosure
Net income (loss)	$ 1,859.2	$ 32.7	$ 1,784.7	$ 56.8

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jul. 02, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jul. 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 nine month periods included within this Quarterly Report for the Company are July 2, 2023 and July 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 adoptions 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)	9 Months Ended
	Jul. 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 Condensed Consolidated Statements of Income for the three and nine month periods ended July 2, 2023 and July 3, 2022: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Income from discontinued operations before income taxes – HHI $ 32.5 $ 57.9 $ 136.9 $ 188.9 Gain on sale of discontinued operations before income taxes – HHI 2,824.9 — 2,824.9 — Loss from discontinued operations before income taxes – Other (0.2) (0.2) (2.2) (3.6) Interest expense on corporate debt allocated to discontinued operations 15.4 11.9 49.4 33.3 Income from discontinued operations before income taxes 2,841.8 45.8 2,910.2 152.0 Income tax expense from discontinued operations 810.0 15.9 837.5 42.2 Income from discontinued operations, net of tax 2,031.8 29.9 2,072.7 109.8 Net income from discontinued operations attributable to noncontrolling interest 0.2 0.2 0.3 0.7 Net income from discontinued operations attributable to controlling interest $ 2,031.6 $ 29.7 $ 2,072.4 $ 109.1
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 September 30, 2022: (in millions) September 30, 2022 Assets Trade Receivables $ 135.5 Other receivables 6.7 Inventories 327.1 Prepaid expenses and other current assets 33.1 Property, plant and equipment, net 166.6 Operating lease assets 63.6 Deferred charges and other 11.7 Goodwill 698.6 Intangible assets, net 373.8 Total assets of business held for sale $ 1,816.7 Liabilities Current portion of long-term debt $ 1.4 Accounts payable 224.7 Accrued wages and salaries 32.7 Other current liabilities 79.9 Long-term debt, net of current portion 54.6 Long-term operating lease liabilities 46.9 Deferred income taxes 10.1 Other long-term liabilities 13.4 Total liabilities of business held for sale $ 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 for the three and nine month periods ended July 2, 2023 and July 3, 2022, through the transaction close date: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Net sales $ 296.4 $ 417.0 $ 1,042.5 $ 1,212.4 Cost of goods sold 203.6 284.0 701.6 797.4 Gross profit 92.8 133.0 340.9 415.0 Operating expenses 59.4 75.1 199.4 221.6 Operating income 33.4 57.9 141.5 193.4 Interest expense 0.7 0.9 2.4 2.5 Other non-operating expense (income), net 0.2 (0.9) 2.2 2.0 Income from discontinued operations before income taxes $ 32.5 $ 57.9 $ 136.9 $ 188.9
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 nine month periods ended July 2, 2023 and July 3, 2022, through the transaction close date: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Share based compensation $ 0.4 $ (0.1) $ 1.5 $ 3.9 Purchases of property, plant and equipment 3.9 5.6 11.9 18.1

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	9 Months Ended
	Jul. 02, 2023
Restructuring and Related Activities [Abstract]
Summary of Restructuring and Related Charges	The following summarizes restructuring charges for the three and nine month periods ended July 2, 2023 and July 3, 2022: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Fiscal 2023 restructuring $ 0.9 $ — $ 5.3 $ — Fiscal 2022 restructuring — 8.1 0.7 8.1 Russia dissolution 0.1 — 0.8 — GPC distribution center transition — 8.1 — 24.1 Global productivity improvement program — 1.2 — 5.2 Other project costs 0.2 0.1 1.2 14.0 Total restructuring charges $ 1.2 $ 17.5 $ 8.0 $ 51.4 Reported as: Cost of goods sold $ — $ 0.4 $ 0.7 $ 1.4 Selling expense — 8.1 — 24.1 General and administrative expense 1.2 9.0 7.3 25.9
Summary of Exit and Disposal Charges	The following is a summary of restructuring charges by segment for the three and nine month periods ended July 2, 2023 and July 3, 2022. Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 0.7 $ 11.6 $ 3.7 $ 31.1 H&G — 0.6 0.2 0.6 HPC 0.5 4.2 3.7 8.5 Corporate — 1.1 0.4 11.2 Total restructuring charges $ 1.2 $ 17.5 $ 8.0 $ 51.4
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 nine month periods ended July 2, 2023 and July 3, 2022. (in millions) Termination Other Total For the three month period ended July 2, 2023 $ 1.1 $ 0.1 $ 1.2 For the three month period ended July 3, 2022 8.5 9.0 17.5 For the nine month period ended July 2, 2023 6.7 1.3 8.0 For the nine month period ended July 3, 2022 10.4 41.0 51.4
Rollforward of Restructuring Accrual	The following is a roll forward of the accrual for restructuring charges by cost type for the nine month period ended July 2, 2023. (in millions) Termination Other Total Accrual balance at September 30, 2022 $ 3.8 $ 0.2 $ 4.0 Provisions 5.7 0.1 5.8 Cash expenditures (7.0) (0.1) (7.1) Foreign currency and other 0.3 (0.1) 0.2 Accrual balance at July 2, 2023 $ 2.8 $ 0.1 $ 2.9

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Jul. 02, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table disaggregates our revenue for the three and nine month periods ended July 2, 2023 and July 3, 2022, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended July 2, 2023 Three Month Period Ended July 3, 2022 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 167.9 $ 184.1 $ 105.4 $ 457.4 $ 191.4 $ 195.6 $ 170.2 $ 557.2 EMEA 88.0 — 104.2 192.2 81.1 — 93.0 174.1 LATAM 4.7 1.5 47.4 53.6 4.6 1.9 47.2 53.7 APAC 7.5 — 17.4 24.9 9.8 — 15.8 25.6 Licensing 2.8 1.0 2.0 5.8 1.9 1.0 2.6 5.5 Service and other 1.4 — 0.2 1.6 1.4 — 0.5 1.9 Total Revenue $ 272.3 $ 186.6 $ 276.6 $ 735.5 $ 290.2 $ 198.5 $ 329.3 $ 818.0 Nine Month Period Ended July 2, 2023 Nine Month Period Ended July 3, 2022 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 530.1 $ 404.3 $ 391.6 $ 1,326.0 $ 561.3 $ 462.4 $ 434.3 $ 1,458.0 EMEA 269.0 — 340.7 609.7 270.8 — 361.5 632.3 LATAM 12.4 5.0 128.0 145.4 13.8 6.0 167.4 187.2 APAC 24.3 — 52.6 76.9 29.9 — 53.7 83.6 Licensing 7.8 2.0 6.3 16.1 7.0 1.9 7.4 16.3 Service and other 2.9 — 1.1 4.0 4.7 — 0.9 5.6 Total Revenue $ 846.5 $ 411.3 $ 920.3 $ 2,178.1 $ 887.5 $ 470.3 $ 1,025.2 $ 2,383.0

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Jul. 02, 2023
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: (in millions) July 2, 2023 September 30, 2022 Raw materials $ 64.5 $ 72.3 Work-in-process 7.3 10.5 Finished goods 456.1 697.8 Inventories $ 527.9 $ 780.6

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Jul. 02, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consist of the following: (in millions) July 2, 2023 September 30, 2022 Land, buildings and improvements $ 84.0 $ 75.7 Machinery, equipment and other 408.2 394.1 Finance leases 143.6 139.8 Construction in progress 71.3 54.7 Property, plant and equipment 707.1 664.3 Accumulated depreciation (432.4) (400.5) Property, plant and equipment, net $ 274.7 $ 263.8

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jul. 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) GPC H&G HPC Total As of September 30, 2022 $ 502.4 $ 342.6 $ 108.1 $ 953.1 Tristar Business acquisition adjustment — — 3.0 3.0 Impairment — — (111.1) (111.1) Foreign currency impact 13.6 — — 13.6 As of July 2, 2023 $ 516.0 $ 342.6 $ — $ 858.6
Schedule of Carrying Value and Accumulated Amortization for Intangible Assets	The carrying value and accumulated amortization of intangible assets are as follows: July 2, 2023 September 30, 2022 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets: Customer relationships $ 638.3 $ (406.2) $ 232.1 $ 627.8 $ (373.9) $ 253.9 Technology assets 75.3 (34.7) 40.6 75.3 (30.8) 44.5 Tradenames 26.1 (6.6) 19.5 10.6 (5.1) 5.5 Total amortizable intangible assets 739.7 (447.5) 292.2 713.7 (409.8) 303.9 Indefinite-lived intangible assets – tradenames 786.7 — 786.7 898.3 — 898.3 Total Intangible Assets $ 1,526.4 $ (447.5) $ 1,078.9 $ 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 $ 42.4 2024 42.3 2025 39.8 2026 39.8 2027 38.7

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Jul. 02, 2023
Debt Disclosure [Abstract]
Schedule of Debt	Debt with external lenders consists of the following: July 2, 2023 September 30, 2022 (in millions) Amount Rate Amount Rate Revolver Facility, variable rate, expiring June 30, 2025 $ — 8.3 % $ 740.0 5.7 % Term Loan Facility, variable rate, due March 3, 2028 — 7.3 % 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 461.7 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 89.1 5.3 % 92.7 5.1 % Total Spectrum Brands, Inc. debt 2,100.8 3,193.8 Unamortized discount on debt — (0.8) Debt issuance costs (22.4) (36.2) Less current portion (459.2) (12.3) Long-term debt, net of current portion $ 1,619.2 $ 3,144.5

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022, respectively: Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) July 2, 2023 July 3, 2022 Line Item July 2, 2023 July 3, 2022 Foreign exchange contracts $ 0.2 $ 0.1 Net sales $ 0.1 $ 0.1 Foreign exchange contracts (7.7) 7.9 Cost of goods sold (3.7) 4.8 Total $ (7.5) $ 8.0 $ (3.6) $ 4.9 Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the nine month periods ended (in millions) July 2, 2023 July 3, 2022 Line Item July 2, 2023 July 3, 2022 Foreign exchange contracts $ 0.3 $ 0.2 Net sales $ 0.2 $ 0.1 Foreign exchange contracts (40.9) 11.8 Cost of goods sold (6.2) 8.4 Total $ (40.6) $ 12.0 $ (6.0) $ 8.5 Three Month Periods Ended Nine Month Periods Ended Unrealized Gain (Loss) in OCI (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Net investment hedge $ 1.8 $ 24.8 $ (44.6) $ 47.3
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 nine month periods ended July 2, 2023 and July 3, 2022, pre-tax: Three Month Periods Ended Nine Month Periods Ended (in millions) Line Item July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Foreign exchange contracts Other non-operating expense (income) $ (7.8) $ 6.2 $ (30.2) $ 5.3
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 July 2, 2023 September 30, 2022 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 1.0 $ 14.4 Foreign exchange contracts – designated as hedge Deferred charges and other — 0.4 Foreign exchange contracts – not designated as hedge Other receivables 7.2 7.4 Total Derivative Assets $ 8.2 $ 22.2 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 19.2 $ — Foreign exchange contracts – designated as hedge Other long term liabilities 0.7 1.0 Foreign exchange contracts – not designated as hedge Accounts payable 1.4 5.0 Total Derivative Liabilities $ 21.3 $ 6.0

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Jul. 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 July 2, 2023 and September 30, 2022 according to the fair value hierarchy are as follows: July 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 $ — $ 8.2 $ — $ 8.2 $ 8.2 $ — $ 22.2 $ — $ 22.2 $ 22.2 Derivative Liabilities — 21.3 — 21.3 21.3 — 6.0 — 6.0 6.0 Debt — 1,940.0 — 1,940.0 2,078.4 — 2,815.9 — 2,815.9 3,156.8

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022, excluding the recognition of a 1% excise tax on annual net share repurchases recognized as a component of Treasury Stock on the Company's Condensed Consolidated Statement of Financial Position: July 2, 2023 July 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 ASR 5.3 $ 74.86 $ 400.0 — $ — $ — July 2, 2023 July 3, 2022 Nine 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 ASR 5.3 74.86 400.0 — — — Total Purchases 5.3 $ 74.86 $ 400.0 1.3 $ 97.34 $ 134.0

SHARE BASED COMPENSATION (Table

SHARE BASED COMPENSATION (Tables)	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022 for SBH and SB/RH, respectively. Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 SBH $ 4.8 $ (0.7) $ 12.5 $ 11.4 SB/RH 4.3 (1.1) 11.4 10.7
Summary of Activity of the RSUs Granted	The following is a summary of RSU grants issued during the nine month period ended July 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 $ 56.56 $ 7.2 0.10 $ 58.64 $ 5.7 Vesting in more than 12 months 0.14 50.61 7.1 0.14 50.61 7.1 Total time-based grants 0.27 53.44 14.3 0.24 53.89 12.8 Performance-based grants 0.22 50.70 13.9 0.27 50.70 14.0 Total grants 0.49 52.05 $ 28.2 0.51 52.18 $ 26.8

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	9 Months Ended
	Jul. 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 nine month period ended July 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 income from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 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) Other comprehensive income (loss) before reclassification 11.6 (9.0) (1.2) 1.4 Net reclassification for loss to income from continuing operations — 3.6 1.0 4.6 Net reclassification for loss (gain) to income from discontinued operations — 2.4 (0.1) 2.3 Other comprehensive income (loss) before tax 11.6 (3.0) (0.3) 8.3 Deferred tax effect (0.4) 0.8 — 0.4 Other comprehensive income (loss), net of tax 11.2 (2.2) (0.3) 8.7 Deconsolidation of discontinued operations 26.6 — (0.5) $ 26.1 Net change to determine comprehensive income for the period 37.8 (2.2) (0.8) 34.8 Less: other comprehensive loss from discontinued operations attributable to non-controlling interest (0.2) — — (0.2) Less: Deconsolidation of discontinued operations 0.7 — — 0.7 Other comprehensive income (loss) attributable to controlling interest 37.3 (2.2) (0.8) 34.3 Balance at July 2, 2023 $ (195.4) $ (7.7) $ (35.5) $ (238.6) The change in the components of AOCI for the nine month period ended July 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) Other comprehensive (loss) income before reclassification (26.7) 4.3 2.3 (20.1) Net reclassification for (gain) loss to income from continuing operations — (4.9) 1.1 (3.8) Net reclassification for gain to income from discontinued operations — (0.9) (0.1) (1.0) Other comprehensive (loss) income before tax (26.7) (1.5) 3.3 (24.9) Deferred tax effect (6.6) 0.9 (0.9) (6.6) Other comprehensive loss, net of tax (33.3) (0.6) 2.4 (31.5) Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Less: other comprehensive loss from discontinued operations attributable to non-controlling interest (0.3) — — (0.3) Other comprehensive (loss) income attributable to controlling interest (32.9) (0.6) 2.4 (31.1) Balance at July 3, 2022 $ (230.1) $ 12.1 $ (44.4) $ (262.4)
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 July 2, 2023 Nine Month Period Ended July 2, 2023 Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Net Sales $ — $ 0.1 $ — $ 0.1 $ — $ 0.2 $ — $ 0.2 Cost of goods sold — (3.7) — (3.7) — (6.2) — (6.2) Other non-operating expense (income), net — — (1.0) (1.0) — — (1.2) (1.2) Income from discontinued operations, net of tax (26.6) (2.4) 0.6 (28.4) (26.6) (2.3) 0.6 (28.3) 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 July 3, 2022 Nine Month Period Ended July 3, 2022 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Net Sales $ 0.1 $ — $ 0.1 $ 0.1 $ — $ 0.1 Cost of goods sold 4.8 — 4.8 8.4 — 8.4 Other non-operating expense (income), net — (1.1) (1.1) — (3.1) (3.1) Income from discontinued operations, net of tax 0.9 0.1 1.0 2.1 0.1 2.2

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Jul. 02, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate	The effective tax rate for the three and nine month periods ended July 2, 2023 and July 3, 2022, was as follows: Three Month Periods Ended Nine Month Periods Ended Effective tax rate July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 SBH (8.8) % 40.2 % 10.3 % 28.5 % SB/RH (10.8) % 34.9 % 9.2 % 28.6 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Jul. 02, 2023
Segment Reporting [Abstract]
Net Sales Relating to Segments	Net sales relating to the segments for the three and nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 272.3 $ 290.2 $ 846.5 $ 887.5 H&G 186.6 198.5 411.3 470.3 HPC 276.6 329.3 920.3 1,025.2 Net sales $ 735.5 $ 818.0 $ 2,178.1 $ 2,383.0
Schedule of Segment Information	Segment Adjusted EBITDA for the reportable segments for SBH for the three and nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended SBH (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 53.6 $ 40.9 $ 137.1 $ 120.2 H&G 38.6 42.8 51.4 73.1 HPC 11.4 3.6 22.7 41.6 Total segment adjusted EBITDA 103.6 87.3 211.2 234.9 Corporate 5.1 7.2 21.9 26.5 Interest expense 38.9 26.0 103.9 72.4 Depreciation 12.1 12.3 36.2 36.6 Amortization 10.5 13.1 31.4 39.9 Share and incentive based compensation 4.8 (0.7) 12.5 11.4 Tristar acquisition and integration 1.0 5.6 10.7 20.0 HHI divestiture 4.0 0.6 6.9 6.1 HPC separation initiatives 0.5 10.7 4.0 15.4 Coevorden operations separation — 1.9 2.7 7.3 Rejuvenate integration — — — 7.0 Armitage integration — 0.1 — 1.4 Omega integration — 0.1 — 1.5 Fiscal 2023 restructuring 0.9 — 5.3 — Fiscal 2022 restructuring — 8.1 0.7 8.1 Russia closing initiatives 0.2 0.4 2.9 4.0 Global ERP transformation 3.7 3.4 8.5 9.4 HPC brand portfolio transitions 0.7 0.3 2.1 0.3 GPC distribution center transition — 8.4 — 28.3 Global productivity improvement program — 1.2 — 5.2 Other project costs 1.2 4.1 8.9 10.7 Unallocated shared costs 5.3 7.0 18.1 20.7 Non-cash purchase accounting adjustments 0.5 4.3 1.4 7.8 Gain from remeasurement of contingent consideration liability — (25.0) (1.5) (25.0) Impairment of equipment and operating lease assets 3.6 — 8.1 — Impairment of goodwill 111.1 — 111.1 — Impairment of intangible assets 53.7 — 120.7 — Early settlement of foreign currency cash flow hedges 0.7 (8.2) 4.6 (8.2) Legal and environmental 1.5 — 1.5 (0.5) HPC product recall 1.9 — 3.8 — Salus and other — 1.4 5.0 1.7 (Loss) income from continuing operations before income taxes $ (158.3) $ 5.0 $ (320.2) $ (73.1) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended SB/RH (in millions) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 GPC $ 53.6 $ 40.9 $ 137.1 $ 120.2 H&G 38.6 42.8 51.4 73.1 HPC 11.4 3.6 22.7 41.6 Total segment adjusted EBITDA 103.6 87.3 211.2 234.9 Corporate 4.8 6.7 21.5 25.5 Interest expense 38.2 26.1 103.3 72.7 Depreciation 12.1 12.3 36.2 36.6 Amortization 10.5 13.1 31.4 39.9 Share and incentive based compensation 4.3 (1.1) 11.4 10.7 Tristar acquisition and integration 1.0 5.6 10.7 20.0 HHI divestiture 4.0 0.6 6.9 6.1 HPC separation initiatives 0.5 10.7 4.0 15.4 Coevorden operations separation — 1.9 2.7 7.3 Rejuvenate integration — — — 7.0 Armitage integration — 0.1 — 1.4 Omega integration — 0.1 — 1.5 Fiscal 2023 restructuring 0.9 — 5.3 — Fiscal 2022 restructuring — 8.1 0.7 8.1 Russia closing initiatives 0.2 0.4 2.9 4.0 Global ERP transformation 3.7 3.4 8.5 9.4 HPC brand portfolio transitions 0.7 0.3 2.1 0.3 GPC distribution center transition — 8.4 — 28.3 Global productivity improvement program — 1.2 — 5.2 Other project costs 1.2 4.1 8.9 10.7 Unallocated shared costs 5.3 7.0 18.1 20.7 Non-cash purchase accounting adjustments 0.5 4.3 1.4 7.8 Gain from remeasurement of contingent consideration liability — (25.0) (1.5) (25.0) Impairment of equipment and operating lease assets 3.6 — 8.1 — Impairment of goodwill 111.1 — 111.1 — Impairment of intangible assets 53.7 — 120.7 — Early settlement of foreign currency cash flow hedges 0.7 (8.2) 4.6 (8.2) Legal and environmental 1.5 — 1.5 (0.5) HPC product recall 1.9 — 3.8 — Other — 1.5 5.0 1.4 (Loss) income from continuing operations before income taxes $ (156.8) $ 5.7 $ (318.1) $ (71.4)

EARNINGS PER SHARE _ SBH (Table

EARNINGS PER SHARE – SBH (Tables)	9 Months Ended
	Jul. 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 nine month periods ended July 2, 2023 and July 3, 2022, are as follows: Three Month Periods Ended Nine Month Periods Ended (in millions, except per share amounts) July 2, 2023 July 3, 2022 July 2, 2023 July 3, 2022 Numerator Net (loss) income from continuing operations attributable to controlling interest $ (172.4) $ 3.0 $ (287.7) $ (52.3) Net income from discontinued operations attributable to controlling interest 2,031.6 29.7 2,072.4 109.1 Net income attributable to controlling interest $ 1,859.2 $ 32.7 $ 1,784.7 $ 56.8 Denominator Weighted average shares outstanding – basic 40.4 40.8 40.7 41.0 Dilutive shares — 0.2 — — Weighted average shares outstanding – diluted 40.4 41.0 40.7 41.0 Earnings per share Basic earnings per share from continuing operations $ (4.27) $ 0.07 $ (7.06) $ (1.28) Basic earnings per share from discontinued operations 50.34 0.73 50.87 2.67 Basic earnings per share $ 46.07 $ 0.80 $ 43.81 $ 1.39 Diluted earnings per share from continuing operations $ (4.27) $ 0.07 $ (7.06) $ (1.28) Diluted earnings per share from discontinued operations 50.34 0.73 50.87 2.67 Diluted earnings per share $ 46.07 $ 0.80 $ 43.81 $ 1.39 Weighted average number of anti-dilutive shares excluded from denominator 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						9 Months Ended
	Jul. 02, 2023	Apr. 02, 2023	Jan. 01, 2023	Jul. 03, 2022	Apr. 03, 2022	Jan. 02, 2022	Jul. 02, 2023	Jul. 03, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 2,031.8	$ 21.4	$ 19.5	$ 29.9	$ 41.1	$ 38.8	$ 2,072.7	$ 109.8
Net income from discontinued operations attributable to noncontrolling interest	0.2			0.2			0.3	0.7
Net income from discontinued operations attributable to controlling interest	2,031.6			29.7			2,072.4	109.1
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	2,841.8			45.8			2,910.2	152
Income tax expense from discontinued operations	810			15.9			837.5	42.2
Income from discontinued operations, net of tax	2,031.8			29.9			2,072.7	109.8
Net income from discontinued operations attributable to noncontrolling interest	0.2			0.2			0.3	0.7
Net income from discontinued operations attributable to controlling interest	2,031.6			29.7			2,072.4	109.1
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	32.5			57.9			136.9	188.9
Gain on sale of discontinued operations before income taxes	2,824.9			0			2,824.9	0
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	(0.2)			(0.2)			(2.2)	(3.6)
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	$ 15.4			$ 11.9			$ 49.4	$ 33.3

DIVESTITURES - Narrative (Detai

DIVESTITURES - Narrative (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Sep. 08, 2021	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022	Sep. 30, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations, net of cash				$ 4,334.7	$ 0
Other long-term liabilities		$ 154		154		$ 57.8
Other current liabilities		186.1		186.1		187.5
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
HHI | 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]
Gain on sale of discontinued operations before income taxes		2,824.9	$ 0	2,824.9	$ 0
Discontinued operation after disposal, revenue		1		1
Discontinued operation after disposal, accounts payable, current		34.3		34.3
Other long-term liabilities		2.6		$ 2.6
HHI | Discontinued Operations, Held-for-sale or Disposed of by Sale | Minimum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Period of continuing involvement after disposal				12 months
HHI | Discontinued Operations, Held-for-sale or Disposed of by Sale | Maximum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Period of continuing involvement after disposal				24 months
Other | Energizer
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other long-term liabilities		17		$ 17		15.3
Other liabilities		25.9		25.9		22.3
Other current liabilities		$ 8.9		$ 8.9		$ 7

DIVESTITURES - Summary of Asset

DIVESTITURES - Summary of Assets and Liabilities Held for Sale (Details) - Discontinued Operations, Held-For-Sale - HHI $ in Millions	Sep. 30, 2022 USD ($)
Assets
Trade Receivables	$ 135.5
Other receivables	6.7
Inventories	327.1
Prepaid expenses and other current assets	33.1
Property, plant and equipment, net	166.6
Operating lease assets	63.6
Deferred charges and other	11.7
Goodwill	698.6
Intangible assets, net	373.8
Total assets of business held for sale	1,816.7
Liabilities
Current portion of long-term debt	1.4
Accounts payable	224.7
Accrued wages and salaries	32.7
Other current liabilities	79.9
Long-term debt, net of current portion	54.6
Long-term operating lease liabilities	46.9
Deferred income taxes	10.1
Other long-term liabilities	13.4
Total liabilities of business held for sale	$ 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		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 296.4	$ 417	$ 1,042.5	$ 1,212.4
Cost of goods sold	203.6	284	701.6	797.4
Gross profit	92.8	133	340.9	415
Operating expenses	59.4	75.1	199.4	221.6
Operating income	33.4	57.9	141.5	193.4
Interest expense	0.7	0.9	2.4	2.5
Other non-operating expense (income), net	0.2	(0.9)	2.2	2
Income from discontinued operations before income taxes	$ 32.5	$ 57.9	$ 136.9	$ 188.9

DIVESTITURES - Significant Non-

DIVESTITURES - Significant Non-cash Items and Capital Expenditures of Discontinued Operations (Details) - HHI - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Share based compensation	$ 0.4	$ (0.1)	$ 1.5	$ 3.9
Purchases of property, plant and equipment	$ 3.9	$ 5.6	$ 11.9	$ 18.1

RESTRUCTURING CHARGES - Narrati

RESTRUCTURING CHARGES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jul. 02, 2023	Jan. 01, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1.2		$ 17.5	$ 8	$ 51.4
Fiscal 2023 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.9		0	5.3	0
Future costs to be incurred	3			3
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	$ 1.4	$ 0	$ 0.8	$ 0

RESTRUCTURING CHARGES - Summary

RESTRUCTURING CHARGES - Summary of Restructuring and Related Charges (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jul. 02, 2023	Jan. 01, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1.2		$ 17.5	$ 8	$ 51.4
Cost of goods sold
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0		0.4	0.7	1.4
Selling expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0		8.1	0	24.1
General and administrative expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1.2		9	7.3	25.9
Fiscal 2023 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.9		0	5.3	0
Fiscal 2022 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0		8.1	0.7	8.1
Russia dissolution
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.1	$ 1.4	0	0.8	0
GPC distribution center transition
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0		8.1	0	24.1
Global productivity improvement program
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0		1.2	0	5.2
Other project costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.2		$ 0.1	$ 1.2	$ 14

RESTRUCTURING CHARGES - Summa_2

RESTRUCTURING CHARGES - Summary of Exit and Disposal Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1.2	$ 17.5	$ 8	$ 51.4
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	1.1	0.4	11.2
GPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.7	11.6	3.7	31.1
H&G | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0.6	0.2	0.6
HPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.5	$ 4.2	$ 3.7	$ 8.5

RESTRUCTURING CHARGES - Summa_3

RESTRUCTURING CHARGES - Summary of Costs Incurred and Cumulative Costs By Cost Type (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1.2	$ 17.5	$ 8	$ 51.4
Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1.1	8.5	6.7	10.4
Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.1	$ 9	$ 1.3	$ 41

RESTRUCTURING CHARGES - Rollfor

RESTRUCTURING CHARGES - Rollforward of Restructuring Accrual (Details) $ in Millions	9 Months Ended
	Jul. 02, 2023 USD ($)
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	$ 4
Provisions	5.8
Cash expenditures	(7.1)
Foreign currency and other	0.2
Accrual balance at ending of period	2.9
Termination Benefits
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	3.8
Provisions	5.7
Cash expenditures	(7)
Foreign currency and other	0.3
Accrual balance at ending of period	2.8
Other Costs
Restructuring Reserve [Roll Forward]
Accrual balance at beginning of period	0.2
Provisions	0.1
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		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Disaggregation of Revenue [Line Items]
Net sales	$ 735.5	$ 818	$ 2,178.1	$ 2,383
Licensing
Disaggregation of Revenue [Line Items]
Net sales	5.8	5.5	16.1	16.3
Service and other
Disaggregation of Revenue [Line Items]
Net sales	1.6	1.9	4	5.6
NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	457.4	557.2	1,326	1,458
EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	192.2	174.1	609.7	632.3
LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	53.6	53.7	145.4	187.2
APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	24.9	25.6	76.9	83.6
GPC
Disaggregation of Revenue [Line Items]
Net sales	272.3	290.2	846.5	887.5
GPC | Licensing
Disaggregation of Revenue [Line Items]
Net sales	2.8	1.9	7.8	7
GPC | Service and other
Disaggregation of Revenue [Line Items]
Net sales	1.4	1.4	2.9	4.7
GPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	167.9	191.4	530.1	561.3
GPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	88	81.1	269	270.8
GPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	4.7	4.6	12.4	13.8
GPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	7.5	9.8	24.3	29.9
H&G
Disaggregation of Revenue [Line Items]
Net sales	186.6	198.5	411.3	470.3
H&G | Licensing
Disaggregation of Revenue [Line Items]
Net sales	1	1	2	1.9
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	184.1	195.6	404.3	462.4
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	1.9	5	6
H&G | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
HPC
Disaggregation of Revenue [Line Items]
Net sales	276.6	329.3	920.3	1,025.2
HPC | Licensing
Disaggregation of Revenue [Line Items]
Net sales	2	2.6	6.3	7.4
HPC | Service and other
Disaggregation of Revenue [Line Items]
Net sales	0.2	0.5	1.1	0.9
HPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	105.4	170.2	391.6	434.3
HPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	104.2	93	340.7	361.5
HPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	47.4	47.2	128	167.4
HPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Net sales	$ 17.4	$ 15.8	$ 52.6	$ 53.7

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022	Sep. 30, 2022
Concentration Risk [Line Items]
Net sales	$ 735.5	$ 818	$ 2,178.1	$ 2,383
Allowance for product returns	14		14		$ 15.5
Licensing
Concentration Risk [Line Items]
Net sales	5.8	5.5	16.1	16.3
HPC
Concentration Risk [Line Items]
Net sales	276.6	329.3	920.3	1,025.2
HPC | Licensing
Concentration Risk [Line Items]
Net sales	2	2.6	6.3	7.4
Black and Decker | HPC | Licensing
Concentration Risk [Line Items]
Net sales	$ 84.2	$ 102.4	$ 256	$ 332.4
Customer Concentration Risk | Two Customers | Net Sales
Concentration Risk [Line Items]
Concentration risk percentage	33.40%	34.30%	34.30%	33.30%
Product Concentration Risk | Revenue from Contract with Customer, Product and Service | Licensing
Concentration Risk [Line Items]
Concentration risk percentage	11.40%	12.50%	11.80%	13.90%

RECEIVABLES AND CONCENTRATION_2

RECEIVABLES AND CONCENTRATION OF CREDIT RISK (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Jul. 02, 2023	Sep. 30, 2022
Concentration Risk [Line Items]
Allowance for uncollectible receivables	$ 6.9	$ 7.3
Trade Receivables | Customer Concentration Risk | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage	36.10%	21.90%
SB/RH
Concentration Risk [Line Items]
Notes receivable	$ 500.8
Financing receivable, interest rate	5.14%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 64.5	$ 72.3
Work-in-process	7.3	10.5
Finished goods	456.1	697.8
Inventories	$ 527.9	$ 780.6

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Finance leases	$ 143.6	$ 139.8
Property, plant and equipment	707.1	664.3
Accumulated depreciation	(432.4)	(400.5)
Property, plant and equipment, net	274.7	263.8
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	84	75.7
Machinery, equipment and other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	408.2	394.1
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 71.3	$ 54.7

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023 USD ($) property	Jul. 03, 2022 USD ($)	Jul. 02, 2023 USD ($)	Jul. 03, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Depreciation	$ 12.1	$ 12.3	$ 36.2	$ 36.6
Number of properties sold | property	2
Proceeds from disposal of property, plant and equipment			3	0.1
Gain on sale of property, plant and equipment			2.7	$ 0
Impairment charge on idle equipment			2.7
Operating lease, impairment	$ 5.2
GPC
Property, Plant and Equipment [Line Items]
Proceeds from disposal of property, plant and equipment	5.2		5.2
Gain on sale of property, plant and 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) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Goodwill [Roll Forward]
Goodwill at beginning of period			$ 953.1
Tristar Business acquisition adjustment			3
Impairment	$ 111.1	$ 0	111.1	$ 0
Foreign currency impact			13.6
Goodwill at end of period	858.6		858.6
GPC
Goodwill [Roll Forward]
Goodwill at beginning of period			502.4
Tristar Business acquisition adjustment			0
Impairment			0
Foreign currency impact			13.6
Goodwill at end of period	516		516
H&G
Goodwill [Roll Forward]
Goodwill at beginning of period			342.6
Tristar Business acquisition adjustment			0
Impairment			0
Foreign currency impact			0
Goodwill at end of period	342.6		342.6
HPC
Goodwill [Roll Forward]
Goodwill at beginning of period			108.1
Tristar Business acquisition adjustment			3
Impairment			111.1
Foreign currency impact			0
Goodwill at end of period	$ 0		$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Carrying Value and Accumulated Amortization for Intangible Assets (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 739.7	$ 713.7
Accumulated Amortization	(447.5)	(409.8)
Net	292.2	303.9
Total Intangible Assets, Gross Carrying Amount	1,526.4	1,612
Total Intangible Assets, Net	1,078.9	1,202.2
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	786.7	898.3
Net	786.7	898.3
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	638.3	627.8
Accumulated Amortization	(406.2)	(373.9)
Net	232.1	253.9
Technology assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	75.3	75.3
Accumulated Amortization	(34.7)	(30.8)
Net	40.6	44.5
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	26.1	10.6
Accumulated Amortization	(6.6)	(5.1)
Net	$ 19.5	$ 5.5

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets			$ 120.7	$ 0
Amortization	$ 10.5	$ 13.1	31.4	$ 39.9
Tradenames
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	8
Impairment of intangible assets, accumulated impairment loss			56
Tradenames, PowerXL
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	26
Impairment of intangible assets, accumulated impairment loss			45
Tradenames, George Foreman
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	$ 19.7		$ 19.7

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization Expense (Details) $ in Millions	Jul. 02, 2023 USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2023	$ 42.4
2024	42.3
2025	39.8
2026	39.8
2027	$ 38.7

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Obligations under finance leases	$ 89.1	$ 92.7
Total Spectrum Brands, Inc. debt	2,100.8	3,193.8
Unamortized discount on debt	0	(0.8)
Debt issuance costs	(22.4)	(36.2)
Less current portion	(459.2)	(12.3)
Long-term debt, net of current portion	$ 1,619.2	$ 3,144.5
Stated rate	5.30%	5.10%
Term Loan Facility, variable rate, due March 3, 2028
Debt Instrument [Line Items]
Revolver facility	$ 0	$ 394
Stated rate	7.30%	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	$ 461.7	$ 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	$ 0	$ 740
Stated rate	8.30%	5.70%

DEBT - Narrative (Details)

DEBT - Narrative (Details)		3 Months Ended	9 Months Ended
	Jun. 20, 2023 USD ($)	Jul. 02, 2023 USD ($)	Jul. 02, 2023 USD ($)	Nov. 17, 2022	Nov. 16, 2022	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
Covenant, leverage ratio, period			10 days
Stated interest rate		5.30%	5.30%			5.10%
Current portion of long-term debt		$ 459,200,000	$ 459,200,000			$ 12,300,000
SB/RH
Debt Instrument [Line Items]
Current portion of long-term debt		459,200,000	459,200,000			$ 12,300,000
Line of Credit
Debt Instrument [Line Items]
Offering fees		$ 8,600,000	$ 8,600,000
Term Loan Facility Due March 2028
Debt Instrument [Line Items]
Stated interest rate		7.30%	7.30%			5.20%
5.75% Notes, due July 15, 2025
Debt Instrument [Line Items]
Senior notes		$ 450,000,000	$ 450,000,000			$ 450,000,000
Stated interest rate		5.75%	5.75%			5.80%
SB/RH Notes Due March, 15 2024 | SB/RH
Debt Instrument [Line Items]
Stated interest rate		4.01%	4.01%
Current portion of long-term debt		$ 8,100,000	$ 8,100,000
Secured Debt | Term Loan Facility Due March 2028 | Line of Credit
Debt Instrument [Line Items]
Extinguishment of debt	$ 392,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Covenant, leverage ratio				7	6
Stated interest rate		8.30%	8.30%			5.70%
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 600,000,000	$ 600,000,000
Remaining borrowing capacity		586,900,000	$ 586,900,000
Revolving Credit Facility | Line of Credit | SOFR
Debt Instrument [Line Items]
Adjustment rate			0.10%
SOFR floor rate			0.75%
Revolving Credit Facility | Line of Credit | Minimum | SOFR
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 | Maximum | SOFR
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 | Initial Revolving Credit Facility Tranche | Line of Credit
Debt Instrument [Line Items]
Extinguishment of debt	470,000,000
Repurchased aggregate principal amount	600,000,000
Revolving Credit Facility | Incremental Revolving Credit Facility Tranche | Line of Credit
Debt Instrument [Line Items]
Extinguishment of debt	245,000,000
Repurchased aggregate principal amount	$ 500,000,000
Revolving Credit Facility | Fourth Amendment to Credit Agreement
Debt Instrument [Line Items]
Offering fees			$ 2,300,000
Letter of Credit | Line of Credit
Debt Instrument [Line Items]
Long-term debt		$ 13,100,000	$ 13,100,000

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) € in Millions	Jul. 02, 2023 USD ($)	Jul. 02, 2023 EUR (€)	Sep. 30, 2022 USD ($)
Derivative [Line Items]
Stated interest rate	5.30%	5.30%	5.10%
4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount	$ 461,700,000		$ 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	$ 13,600,000
Notional value	331,600,000		$ 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	$ 583,600,000		$ 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		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized (loss) gain on hedging activity before reclassification	$ (9)	$ 4.3	$ (41.4)	$ 11.8
Foreign exchange contracts
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified Gain (Loss) to Continuing Operations	(3.6)	4.9	(6)	8.5
Unrealized (loss) gain on hedging activity before reclassification	(7.5)	8	(40.6)	12
Foreign exchange contracts | Net sales
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified Gain (Loss) to Continuing Operations	0.1	0.1	0.2	0.1
Unrealized (loss) gain on hedging activity before reclassification	0.2	0.1	0.3	0.2
Foreign exchange contracts | Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified Gain (Loss) to Continuing Operations	(3.7)	4.8	(6.2)	8.4
Unrealized (loss) gain on hedging activity before reclassification	$ (7.7)	$ 7.9	$ (40.9)	$ 11.8

DERIVATIVES - Summary of Impa_2

DERIVATIVES - Summary of Impact of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Foreign exchange contracts | Other non-operating expense (income)
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in operations	$ (7.8)	$ 6.2	$ (30.2)	$ 5.3

DERIVATIVES - Schedule of Fair

DERIVATIVES - Schedule of Fair Value of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 8.2	$ 22.2
Derivative Liabilities	21.3	6
Foreign exchange contracts | Other receivables | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	1	14.4
Foreign exchange contracts | Other receivables | Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	7.2	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	19.2	0
Foreign exchange contracts | Accounts payable | Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	1.4	5
Foreign exchange contracts | Other long term liabilities | Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 0.7	$ 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		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Net investment hedge
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) in OCI	$ 1.8	$ 24.8	$ (44.6)	$ 47.3

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	$ 8.2	$ 22.2
Derivative Liabilities	21.3	6
Debt	1,940	2,815.9
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	8.2	22.2
Derivative Liabilities	21.3	6
Debt	2,078.4	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	8.2	22.2
Derivative Liabilities	21.3	6
Debt	1,940	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

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details) - USD ($) $ / shares in Units, shares in Millions		3 Months Ended				9 Months Ended
	Jun. 20, 2023	Jul. 02, 2023	Jul. 03, 2022	Apr. 03, 2022	Jan. 02, 2022	Jul. 02, 2023	Jul. 03, 2022	Jun. 17, 2023
Subsidiary, Sale of Stock [Line Items]
Payments for repurchase of common stock						$ 0	$ 134,000,000
Shares repurchased (in shares)						5.3	1.3
Treasury stock repurchases		$ (503,800,000)		$ (24,000,000)	$ (110,000,000)
ASR
Subsidiary, Sale of Stock [Line Items]
Common stock repurchase program, approved amount								$ 1,000,000,000
Payment for accelerated share repurchases	$ 500,000,000
Common stock, par value (in dollars per share)	$ 0.01
Payments for repurchase of common stock	$ 500,000,000
Shares repurchased (in shares)	5.3	5.3	0			5.3	0
Treasury stock, acquired, percentage	80%
Treasury Stock
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases		$ (403,800,000)		$ (24,000,000)	$ (110,000,000)	$ (400,000,000)	$ (134,000,000)
Treasury Stock | ASR
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases	$ (400,000,000)	$ (400,000,000)	$ 0			$ (400,000,000)	$ 0
Additional Paid-in Capital
Subsidiary, Sale of Stock [Line Items]
Shares repurchased (in shares)		5.3
Treasury stock repurchases		$ (100,000,000)
Additional Paid-in Capital | ASR
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases	$ 100,000,000

SHAREHOLDERS' EQUITY - Summary

SHAREHOLDERS' EQUITY - Summary of Activity of Common Stock Repurchase Program (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended				9 Months Ended
	Jun. 20, 2023	Jul. 02, 2023	Jul. 03, 2022	Apr. 03, 2022	Jan. 02, 2022	Jul. 02, 2023	Jul. 03, 2022
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)						5.3	1.3
Average Price Per Share (in dollars per share)						$ 74.86	$ 97.34
Repurchase amount, fair value		$ 503.8		$ 24	$ 110
Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Repurchase amount, fair value		$ 403.8		$ 24	$ 110	$ 400	$ 134
Open Market Purchases
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)						0	1.3
Average Price Per Share (in dollars per share)						$ 0	$ 97.34
Open Market Purchases | Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Repurchase amount, fair value						$ 0	$ 134
ASR
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)	5.3	5.3	0			5.3	0
Average Price Per Share (in dollars per share)		$ 74.86	$ 0			$ 74.86	$ 0
ASR | Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Repurchase amount, fair value	$ 400	$ 400	$ 0			$ 400	$ 0

SHARE BASED COMPENSATION - Summ

SHARE BASED COMPENSATION - Summary of Share Based Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4.8	$ (0.7)	$ 12.5	$ 11.4
SB/RH
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4.3	$ (1.1)	$ 11.4	$ 10.7

SHARE BASED COMPENSATION - Narr

SHARE BASED COMPENSATION - Narrative (Details) - LTIP	9 Months Ended
	Jul. 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	9 Months Ended
	Jul. 02, 2023 USD ($) $ / shares shares
RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) | shares	490
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 52.05
Fair Value at Grant Date | $	$ 28.2
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	$ 53.44
Fair Value at Grant Date | $	$ 14.3
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	$ 56.56
Fair Value at Grant Date | $	$ 7.2
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	$ 50.61
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	220
Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 50.70
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	$ 52.18
Fair Value at Grant Date | $	$ 26.8
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	$ 53.89
Fair Value at Grant Date | $	$ 12.8
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	$ 58.64
Fair Value at Grant Date | $	$ 5.7
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	$ 50.61
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	$ 50.70
Fair Value at Grant Date | $	$ 14

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME - Schedule of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Jul. 02, 2023	Apr. 02, 2023	Jan. 01, 2023	Jul. 03, 2022	Apr. 03, 2022	Jan. 02, 2022	Jul. 02, 2023	Jul. 03, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	$ 1,189.1	$ 1,239.4	$ 1,269.1	$ 1,328.6	$ 1,347.9	$ 1,479	$ 1,269.1	$ 1,479
Net change to derive comprehensive income for the period	34.8			(31.5)			65.6	(27.5)
Balances at end of period	2,559.9	1,189.1	1,239.4	1,312.2	1,328.6	1,347.9	2,559.9	1,312.2
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(272.9)	(288.9)	(303.1)	(231.3)	(231.3)	(235.3)	(303.1)	(235.3)
Other comprehensive income (loss) before reclassification	1.4	7.6	(1.1)	(20.1)	5.8	8.6
Other comprehensive income (loss) before tax	8.3	11.7	(2.7)	(24.9)	4.6	7
Deferred tax effect	0.4	4.5	17.2	(6.6)	(4.7)	(2.9)
Net change to derive comprehensive income for the period	34.8	16.2	14.5	(31.5)	(0.1)	4.1
Other comprehensive income (loss) attributable to controlling interest	34.3	16	14.2	(31.1)	0	4
Balances at end of period	(238.6)	(272.9)	(288.9)	(262.4)	(231.3)	(231.3)	(238.6)	(262.4)
Total | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	4.6	4.2	(1.6)	(3.8)	(0.5)	(1.1)
Net change to derive comprehensive income for the period	8.7
Less: other comprehensive income (loss) from operations attributable to non-controlling interest		0.1	0.2	(0.1)	(0.1)	0.1
Total | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	2.3	(0.1)		(1)	(0.7)	(0.5)
Net change to derive comprehensive income for the period	26.1
Less: other comprehensive income (loss) from operations attributable to non-controlling interest	(0.2)	0.1	0.1	(0.3)
Less: Deconsolidation of discontinued operations	0.7
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(232.7)	(250.8)	(285.9)	(197.2)	(192.6)	(194.8)	(285.9)	(194.8)
Other comprehensive income (loss) before reclassification	11.6	14.6	26.6	(26.7)	(1.6)	6.8
Other comprehensive income (loss) before tax	11.6	14.6	26.6	(26.7)	(1.6)	6.8
Deferred tax effect	(0.4)	3.7	8.8	(6.6)	(3.1)	(4.5)
Net change to derive comprehensive income for the period	37.8	18.3	35.4	(33.3)	(4.7)	2.3
Other comprehensive income (loss) attributable to controlling interest	37.3	18.1	35.1	(32.9)	(4.6)	2.2
Balances at end of period	(195.4)	(232.7)	(250.8)	(230.1)	(197.2)	(192.6)	(195.4)	(230.1)
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	0	0
Net change to derive comprehensive income for the period	11.2
Less: other comprehensive income (loss) from operations attributable to non-controlling interest		0.1	0.2	(0.1)	(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	0	0
Net change to derive comprehensive income for the period	26.6
Less: other comprehensive income (loss) from operations attributable to non-controlling interest	(0.2)	0.1	0.1	(0.3)
Less: Deconsolidation of discontinued operations	0.7
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(5.5)	(3.9)	16.8	12.7	9.5	6.4	16.8	6.4
Other comprehensive income (loss) before reclassification	(9)	(7.1)	(25.4)	4.3	6.4	1.2
Other comprehensive income (loss) before tax	(3)	(2.3)	(27.9)	(1.5)	4.2	(1.4)
Deferred tax effect	0.8	0.7	7.2	0.9	(1)	4.5
Net change to derive comprehensive income for the period	(2.2)	(1.6)	(20.7)	(0.6)	3.2	3.1
Other comprehensive income (loss) attributable to controlling interest	(2.2)	(1.6)	(20.7)	(0.6)	3.2	3.1
Balances at end of period	(7.7)	(5.5)	(3.9)	12.1	12.7	9.5	(7.7)	12.1
Derivative Instruments | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	3.6	4.9	(2.5)	(4.9)	(1.5)	(2.1)
Net change to derive comprehensive income for the period	(2.2)
Less: other comprehensive income (loss) from operations attributable to non-controlling interest		0	0	0	0	0
Derivative Instruments | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	2.4	(0.1)		(0.9)	(0.7)	(0.5)
Net change to derive comprehensive income for the period	0
Less: other comprehensive income (loss) from operations attributable to non-controlling interest	0	0	0	0
Less: Deconsolidation of discontinued operations	0
Defined Benefit Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(34.7)	(34.2)	(34)	(46.8)	(48.2)	(46.9)	(34)	(46.9)
Other comprehensive income (loss) before reclassification	(1.2)	0.1	(2.3)	2.3	1	0.6
Other comprehensive income (loss) before tax	(0.3)	(0.6)	(1.4)	3.3	2	1.6
Deferred tax effect	0	0.1	1.2	(0.9)	(0.6)	(2.9)
Net change to derive comprehensive income for the period	(0.8)	(0.5)	(0.2)	2.4	1.4	(1.3)
Other comprehensive income (loss) attributable to controlling interest	(0.8)	(0.5)	(0.2)	2.4	1.4	(1.3)
Balances at end of period	(35.5)	(34.7)	(34.2)	(44.4)	(46.8)	(48.2)	$ (35.5)	$ (44.4)
Defined Benefit Pension | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	1	(0.7)	0.9	1.1	1	1
Net change to derive comprehensive income for the period	(0.3)
Less: other comprehensive income (loss) from operations attributable to non-controlling interest		0	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	(0.1)	0		(0.1)	$ 0	$ 0
Net change to derive comprehensive income for the period	(0.5)
Less: other comprehensive income (loss) from operations attributable to non-controlling interest	0	$ 0	$ 0	$ 0
Less: Deconsolidation of discontinued operations	$ 0

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Jul. 02, 2023	Apr. 02, 2023	Jan. 01, 2023	Jul. 03, 2022	Apr. 03, 2022	Jan. 02, 2022	Jul. 02, 2023	Jul. 03, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	$ 735.5			$ 818			$ 2,178.1	$ 2,383
Other non-operating expense (income), net	0.1			7.8			0.1	7.9
Income from discontinued operations, net of tax	2,031.8	$ 21.4	$ 19.5	29.9	$ 41.1	$ 38.8	2,072.7	109.8
Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0.1			0.1			0.2	0.1
Cost of goods sold	(3.7)			4.8			(6.2)	8.4
Other non-operating expense (income), net	(1)			(1.1)			(1.2)	(3.1)
Income from discontinued operations, net of tax	(28.4)			1			(28.3)	2.2
Foreign Currency Translation | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0						0
Cost of goods sold	0						0
Other non-operating expense (income), net	0						0
Income from discontinued operations, net of tax	(26.6)						(26.6)
Derivative Instruments | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0.1			0.1			0.2	0.1
Cost of goods sold	(3.7)			4.8			(6.2)	8.4
Other non-operating expense (income), net	0			0			0	0
Income from discontinued operations, net of tax	(2.4)			0.9			(2.3)	2.1
Defined Benefit Pension | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0			0			0	0
Cost of goods sold	0			0			0	0
Other non-operating expense (income), net	(1)			(1.1)			(1.2)	(3.1)
Income from discontinued operations, net of tax	$ 0.6			$ 0.1			$ 0.6	$ 0.1

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Tax Rate (Details)	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Income Taxes [Line Items]
Effective tax rate	(8.80%)	40.20%	10.30%	28.50%
SB/RH
Income Taxes [Line Items]
Effective tax rate	(10.80%)	34.90%	9.20%	28.60%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jul. 02, 2023	Jul. 02, 2023	Sep. 30, 2022
Income Taxes [Line Items]
U.S. Federal statutory income tax rate	21%	21%
Tax benefit		$ 56.1
SB/RH
Income Taxes [Line Items]
Income taxes payable	$ 505.7	$ 505.7
Income taxes receivable			$ 2.7

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	Jul. 02, 2023	Sep. 30, 2022
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	$ 5.9	$ 8.8
Product liability accruals	3.4	3.4
Product warranty accruals	0.3	0.4
Loss contingency, product recalls	6.2	7.5
Loss contingency, receivable	7.1	4.7
Other Current Liabilities
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	1.5	4.7
Other long term liabilities
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	$ 4.4	$ 4.1

SEGMENT INFORMATION - Net Sales

SEGMENT INFORMATION - Net Sales Relating to Segments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Revenue from External Customer [Line Items]
Net sales	$ 735.5	$ 818	$ 2,178.1	$ 2,383
GPC
Revenue from External Customer [Line Items]
Net sales	272.3	290.2	846.5	887.5
H&G
Revenue from External Customer [Line Items]
Net sales	186.6	198.5	411.3	470.3
HPC
Revenue from External Customer [Line Items]
Net sales	$ 276.6	$ 329.3	$ 920.3	$ 1,025.2

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	$ 103.6	$ 87.3	$ 211.2	$ 234.9
Corporate	5.1	7.2	21.9	26.5
Interest expense	38.9	26	103.9	72.4
Depreciation	12.1	12.3	36.2	36.6
Amortization	10.5	13.1	31.4	39.9
Share and incentive based compensation	4.8	(0.7)	12.5	11.4
HPC separation initiatives	0.5	10.7	4	15.4
Restructuring charges	1.2	17.5	8	51.4
Russia closing initiatives	0.2	0.4	2.9	4
Global ERP transformation	3.7	3.4	8.5	9.4
Global productivity improvement program	0	1.2	0	5.2
Unallocated shared costs	5.3	7	18.1	20.7
Non-cash purchase accounting adjustments	0.5	4.3	1.4	7.8
Gain from remeasurement of contingent consideration liability	0	(25)	(1.5)	(25)
Impairment of equipment and operating lease assets	3.6	0	8.1	0
Impairment of goodwill	111.1	0	111.1	0
Impairment of intangible assets	53.7	0	120.7	0
Early settlement of foreign currency cash flow hedges	0.7	(8.2)	4.6	(8.2)
Legal and environmental	1.5	0	1.5	(0.5)
Salus and other	0	1.4	5	1.7
(Loss) income from continuing operations before income taxes	(158.3)	5	(320.2)	(73.1)
Fiscal 2023 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0.9	0	5.3	0
Fiscal 2022 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0	8.1	0.7	8.1
Tristar acquisition and integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1	5.6	10.7	20
HHI divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	4	0.6	6.9	6.1
Coevorden operations separation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	1.9	2.7	7.3
Rejuvenate integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0	0	7
Armitage integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.1	0	1.4
Omega integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.1	0	1.5
HPC brand portfolio transitions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.7	0.3	2.1	0.3
Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1.2	4.1	8.9	10.7
GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	53.6	40.9	137.1	120.2
GPC distribution center transition	0	8.4	0	28.3
H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	38.6	42.8	51.4	73.1
HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	11.4	3.6	22.7	41.6
HPC product recall	1.9	0	3.8	0
SB/RH
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	103.6	87.3	211.2	234.9
Corporate	4.8	6.7	21.5	25.5
Interest expense	38.2	26.1	103.3	72.7
Depreciation	12.1	12.3	36.2	36.6
Amortization	10.5	13.1	31.4	39.9
Share and incentive based compensation	4.3	(1.1)	11.4	10.7
HPC separation initiatives	0.5	10.7	4	15.4
Russia closing initiatives	0.2	0.4	2.9	4
Global ERP transformation	3.7	3.4	8.5	9.4
Global productivity improvement program	0	1.2	0	5.2
Unallocated shared costs	5.3	7	18.1	20.7
Non-cash purchase accounting adjustments	0.5	4.3	1.4	7.8
Gain from remeasurement of contingent consideration liability	0	(25)	(1.5)	(25)
Impairment of equipment and operating lease assets	3.6	0	8.1	0
Impairment of goodwill	111.1	0	111.1	0
Impairment of intangible assets	53.7	0	120.7	0
Early settlement of foreign currency cash flow hedges	0.7	(8.2)	4.6	(8.2)
Legal and environmental	1.5	0	1.5	(0.5)
Salus and other	0	1.5	5	1.4
(Loss) income from continuing operations before income taxes	(156.8)	5.7	(318.1)	(71.4)
SB/RH | Fiscal 2023 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0.9	0	5.3	0
SB/RH | Fiscal 2022 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0	8.1	0.7	8.1
SB/RH | Tristar acquisition and integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1	5.6	10.7	20
SB/RH | HHI divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	4	0.6	6.9	6.1
SB/RH | Coevorden operations separation
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	1.9	2.7	7.3
SB/RH | Rejuvenate integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0	0	7
SB/RH | Armitage integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.1	0	1.4
SB/RH | Omega integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	0.1	0	1.5
SB/RH | HPC brand portfolio transitions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.7	0.3	2.1	0.3
SB/RH | Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	1.2	4.1	8.9	10.7
SB/RH | GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	53.6	40.9	137.1	120.2
GPC distribution center transition	0	8.4	0	28.3
SB/RH | H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	38.6	42.8	51.4	73.1
SB/RH | HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	11.4	3.6	22.7	41.6
HPC product recall	$ 1.9	$ 0	$ 3.8	$ 0

EARNINGS PER SHARE _ SBH (Detai

EARNINGS PER SHARE – SBH (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Numerator
Net (loss) income from continuing operations attributable to controlling interest	$ (172.4)	$ 3	$ (287.7)	$ (52.3)
Net income from discontinued operations attributable to controlling interest	2,031.6	29.7	2,072.4	109.1
Net income attributable to controlling interest	$ 1,859.2	$ 32.7	$ 1,784.7	$ 56.8
Denominator
Weighted average shares outstanding - basic (in shares)	40.4	40.8	40.7	41
Dilutive shares (in shares)	0	0.2	0	0
Weighted average shares outstanding - diluted (in shares)	40.4	41	40.7	41
Earnings per share
Basic earnings per share from continuing operations (in dollars per share)	$ (4.27)	$ 0.07	$ (7.06)	$ (1.28)
Basic earnings per share from discontinued operations (in dollars per share)	50.34	0.73	50.87	2.67
Basic earnings per share (in dollars per share)	46.07	0.80	43.81	1.39
Diluted earnings per share from continuing operations (in dollars per share)	(4.27)	0.07	(7.06)	(1.28)
Diluted earnings per share from discontinued operations (in dollars per share)	50.34	0.73	50.87	2.67
Diluted earnings per share (in dollars per share)	$ 46.07	$ 0.80	$ 43.81	$ 1.39
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	0.2	0	0.1	0.2