Spectrum Brands (SPB) 10-Q9 May 242024 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Mar. 31, 2024	May 06, 2024
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
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
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	SPB
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		29,150,694
Entity Central Index Key	0000109177
Amendment Flag	false
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2024
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 Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001592706

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Assets
Cash and cash equivalents	$ 745.7	$ 753.9
Short term investments	500	1,103.3
Trade receivables, net	601.3	477.1
Other receivables	113.5	84.5
Inventories	454.3	462.8
Prepaid expenses and other current assets	45.9	44.3
Total current assets	2,460.7	2,925.9
Property, plant and equipment, net	269.5	275.1
Operating lease assets	119.2	110.8
Deferred charges and other	46.6	31.8
Goodwill	858.3	854.7
Intangible assets, net	1,002.3	1,060.1
Total assets	4,756.6	5,258.4
Liabilities and Shareholders' Equity
Current portion of long-term debt	9	8.6
Accounts payable	375.5	396.6
Accrued wages and salaries	48.1	46.1
Accrued interest	19	20.6
Income tax payable	33.3	114.5
Other current liabilities	174	178.4
Total current liabilities	658.9	764.8
Long-term debt, net of current portion	1,374.4	1,546.9
Long-term operating lease liabilities	101.3	95.6
Deferred income taxes	189.6	174.8
Other long-term liabilities	174.9	158
Total liabilities	2,499.1	2,740.1
Commitments and contingencies (Note 15)
Shareholders' equity
Common stock	0.5	0.5
Additional paid-in capital	1,998.1	1,920.8
Accumulated earnings	2,158.8	2,096
Accumulated other comprehensive loss, net of tax	(231.2)	(249.4)
Treasury stock	(1,669.3)	(1,250.3)
Total shareholders' equity	2,256.9	2,517.6
Non-controlling interest	0.6	0.7
Total equity	2,257.5	2,518.3
Total liabilities and equity	$ 4,756.6	$ 5,258.4

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Income Statement [Abstract]
Net sales	$ 718.5	$ 729.2	$ 1,410.7	$ 1,442.5
Cost of goods sold	445.1	514.7	892.3	1,026.1
Gross profit	273.4	214.5	518.4	416.4
Selling, general & administrative	223.5	224.5	439.4	448.1
Impairment of intangible assets	39	67	43	67
Representation and warranty insurance proceeds	(65)	0	(65)	0
Gain from remeasurement of contingent consideration liability	0	0	0	(1.5)
Total operating expenses	197.5	291.5	417.4	513.6
Operating income (loss)	75.9	(77)	101	(97.2)
Interest expense	16.9	31.6	36.1	65
Interest income	(17.5)	(0.2)	(40.9)	(0.4)
Gain from debt repurchase	0	0	(4.7)	0
Other non-operating expense, net	1.1	1.4	5.2	0.1
Income (loss) from continuing operations before income taxes	75.4	(109.8)	105.3	(161.9)
Income tax expense (benefit)	25.5	(34.8)	37.9	(46.9)
Net income (loss) from continuing operations	49.9	(75)	67.4	(115)
Income from discontinued operations, net of tax	11	21.4	22.7	40.9
Net income (loss)	60.9	(53.6)	90.1	(74.1)
Net (loss) income from continuing operations attributable to non-controlling interest	(0.2)	0.1	(0.1)	0.3
Income from discontinued operations attributable to non-controlling interest, net of tax	0	0	0	0.2
Net income (loss) attributable to controlling interest	61.1	(53.7)	90.2	(74.6)
Amounts attributable to controlling interest
Net income (loss) from continuing operations attributable to controlling interest	50.1	(75.1)	67.5	(115.3)
Income from discontinued operations attributable to controlling interest, net of tax	11	21.4	22.7	40.7
Net income (loss) attributable to controlling interest	$ 61.1	$ (53.7)	$ 90.2	$ (74.6)
Earnings Per Share
Basic earnings per share from continuing operations (in dollars per share)	$ 1.66	$ (1.83)	$ 2.10	$ (2.82)
Basic earnings per share from discontinued operations (in dollars per share)	0.37	0.52	0.71	1
Basic earnings per share (in dollars per share)	2.03	(1.31)	2.81	(1.82)
Diluted earnings per share from continuing operations (in dollars per share)	1.65	(1.83)	2.09	(2.82)
Diluted earnings per share from discontinued operations (in dollars per share)	0.36	0.52	0.71	1
Diluted earnings per share (in dollars per share)	2.01	(1.31)	2.80	(1.82)
Dividend per share (in dollars per share)	$ 0.42	$ 0.42	$ 0.84	$ 0.84
Weighted Average Shares Outstanding
Basic (in shares)	30.2	41	32.1	40.9
Diluted (in shares)	30.4	41	32.2	40.9

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Apr. 02, 2023	Jan. 01, 2023	Mar. 31, 2024	Apr. 02, 2023
Net income (loss)	$ 60.9		$ (53.6)		$ 90.1	$ (74.1)
Foreign currency translation adjustment
Foreign currency translation (loss) gain	(12)		27.1		24.8	87.6
Unrealized income (loss) from net investment hedge	11.6		(12.5)		(9.7)	(46.4)
Foreign currency translation adjustment before tax	(0.4)		14.6		15.1	41.2
Deferred tax effect	(2.9)		3.7		2.7	12.5
Foreign currency translation adjustment, net	(3.3)		18.3		17.8	53.7
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on derivative instruments before reclassification	1.4		(7.1)		(9.2)	(32.5)
Unrealized gain (loss) on derivative instruments after reclassification	6.2		(2.3)		0.7	(30.2)
Deferred tax effect	(1.6)		0.7		(0.1)	7.8
Net unrealized gain (loss) on derivative instruments	4.6		(1.6)		0.6	(22.4)
Defined benefit pension gain (loss)
Defined benefit pension gain (loss) before reclassification	0.3		0.1		(0.9)	(2.1)
Net reclassification for loss (gain) to income from continuing operations	0.2		(0.7)		0.4	0.2
Defined benefit pension gain (loss) after reclassification	0.5		(0.6)		(0.5)	(1.9)
Deferred tax effect	0.1		0.1		0.3	1.3
Net defined benefit pension gain (loss)	0.6		(0.5)		(0.2)	(0.6)
Net change to derive comprehensive income for the period	1.9	$ 16.3	16.2	$ 14.5	18.2	30.7
Comprehensive income (loss)	62.8		(37.4)		108.3	(43.4)
Comprehensive (loss) income from continuing operations attributable to non-controlling interest	(0.1)		0.1		0	0.3
Comprehensive income from discontinued operations attributable to non-controlling interest	0		0.1		0	0.2
Comprehensive income (loss) attributable to controlling interest	62.9		(37.6)		108.3	(43.9)
Continuing Operations
Unrealized gain (loss) on derivative instruments
Net reclassification for loss (gain) to income from operations	4.8		4.9		9.9	2.4
Discontinued Operations
Unrealized gain (loss) on derivative instruments
Net reclassification for loss (gain) to income from operations	$ 0		$ (0.1)		$ 0	$ (0.1)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholder's Equity - USD ($) shares in Millions, $ in Millions	Total	Accelerated share repurchase	Treasury stock repurchases	Total Shareholders' Equity	Total Shareholders' Equity Accelerated share repurchase	Total Shareholders' Equity Treasury stock repurchases	Common Stock	Common Stock Accelerated share repurchase	Common Stock Treasury stock repurchases	Additional Paid-in Capital	Additional Paid-in Capital Accelerated share repurchase	Accumulated Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Treasury Stock Accelerated share repurchase	Treasury Stock Treasury stock repurchases	Non- controlling Interest
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 income from continuing operations	(40)			(40.3)								(40.3)					0.3
Income from discontinued operations, net of tax	19.5			19.4								19.4					0.1
Other comprehensive income, net of tax	14.5			14.2									14.2				0.3
Restricted stock issued and related tax withholdings (in shares)							0.2
Restricted stock issued and related tax withholdings	(10.5)			(10.5)						(25.1)				14.6
Share based compensation	4.1			4.1						4.1
Dividends declared	(17.3)			(17.3)								(17.3)
Balances at end of period (in shares) at Jan. 01, 2023							41
Balances at end of period at Jan. 01, 2023	1,239.4			1,232.8			$ 0.5			2,011.5		323.9	(288.9)	(814.2)			6.6
Balances at beginning of period (in shares) at Sep. 30, 2022							40.8
Balances at beginning of period at Sep. 30, 2022	1,269.1			1,263.2			$ 0.5			2,032.5		362.1	(303.1)	(828.8)			5.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	(115)
Income from discontinued operations, net of tax	40.9
Other comprehensive income, net of tax	30.7
Balances at end of period (in shares) at Apr. 02, 2023							41
Balances at end of period at Apr. 02, 2023	1,189.1			1,182.2			$ 0.5			2,016.2		252.6	(272.9)	(814.2)			6.9
Balances at beginning of period (in shares) at Jan. 01, 2023							41
Balances at beginning of period at Jan. 01, 2023	1,239.4			1,232.8			$ 0.5			2,011.5		323.9	(288.9)	(814.2)			6.6
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	(75)			(75.1)								(75.1)					0.1
Income from discontinued operations, net of tax	21.4			21.4								21.4
Other comprehensive income, net of tax	16.2			16									16				0.2
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
Balances at beginning of period (in shares) at Sep. 30, 2023							35.3
Balances at beginning of period at Sep. 30, 2023	2,518.3			2,517.6			$ 0.5			1,920.8		2,096	(249.4)	(1,250.3)			0.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	17.5			17.4								17.4					0.1
Income from discontinued operations, net of tax	11.7			11.7								11.7
Other comprehensive income, net of tax	16.3			16.2									16.2				0.1
Treasury stock repurchases (in shares)								(1.3)	(3.3)
Treasury stock repurchases		$ 0	$ (243)		$ 0	$ (243)					$ 83.2				$ (83.2)	$ (243)
Excise tax on net share repurchases	(3.1)			(3.1)										(3.1)
Restricted stock issued and related tax withholdings (in shares)							0.1
Restricted stock issued and related tax withholdings	(5.4)			(5.4)						(14.3)				8.9
Share based compensation	3.9			3.9						3.9
Dividends declared	(14.5)			(14.5)								(14.5)
Balances at end of period (in shares) at Dec. 31, 2023							30.8
Balances at end of period at Dec. 31, 2023	2,301.7			2,300.8			$ 0.5			1,993.6		2,110.6	(233.2)	(1,570.7)			0.9
Balances at beginning of period (in shares) at Sep. 30, 2023							35.3
Balances at beginning of period at Sep. 30, 2023	2,518.3			2,517.6			$ 0.5			1,920.8		2,096	(249.4)	(1,250.3)			0.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	67.4
Income from discontinued operations, net of tax	22.7
Other comprehensive income, net of tax	$ 18.2
Treasury stock repurchases (in shares)	(5.8)	(1.3)
Treasury stock repurchases														(423.7)	$ (83.2)
Balances at end of period (in shares) at Mar. 31, 2024							29.6
Balances at end of period at Mar. 31, 2024	$ 2,257.5			2,256.9			$ 0.5			1,998.1		2,158.8	(231.2)	(1,669.3)			0.6
Balances at beginning of period (in shares) at Dec. 31, 2023							30.8
Balances at beginning of period at Dec. 31, 2023	2,301.7			2,300.8			$ 0.5			1,993.6		2,110.6	(233.2)	(1,570.7)			0.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	49.9			50.1								50.1					(0.2)
Income from discontinued operations, net of tax	11			11								11					0
Other comprehensive income, net of tax	1.9			2									2				(0.1)
Treasury stock repurchases (in shares)							(1.2)
Treasury stock repurchases	(97.6)			(97.6)										(97.6)
Excise tax on net share repurchases	(1)			(1)										(1)
Share based compensation	4.5			4.5						4.5
Dividends declared	(12.9)			(12.9)								(12.9)
Balances at end of period (in shares) at Mar. 31, 2024							29.6
Balances at end of period at Mar. 31, 2024	$ 2,257.5			$ 2,256.9			$ 0.5			$ 1,998.1		$ 2,158.8	$ (231.2)	$ (1,669.3)			$ 0.6

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023
Cash flows from operating activities
Net income (loss)	$ 90.1	$ (74.1)
Income from discontinued operations, net of tax	22.7	40.9
Net income (loss) from continuing operations	67.4	(115)
Adjustments to reconcile net income (loss) from continuing operations to net cash provided by operating activities from continuing operations:
Depreciation	28.8	24.1
Amortization	22.2	20.9
Share based compensation	8.4	7.7
Impairment of intangible assets	43	67
Impairment of property, plant and equipment and operating lease assets	0.5	4.5
Gain from debt repurchase	(4.7)	0
Non-cash purchase accounting adjustments	0.9	0.9
Non-cash accrual for representation and warranty proceeds	(15)	0
Amortization of debt issuance costs and debt discount	1.7	4
Write-off of unamortized discount and debt issuance costs	0.3	0
Gain from remeasurement of contingent consideration liability	0	(1.5)
Deferred tax benefit	10.9	(62)
Net changes in operating assets and liabilities	(83.7)	198
Net cash provided by operating activities from continuing operations	80.7	148.6
Net cash (used) provided by operating activities from discontinued operations	(81.5)	29
Net cash (used) provided by operating activities	(0.8)	177.6
Cash flows from investing activities
Purchases of property, plant and equipment	(20.9)	(25.9)
Purchases of short term investments	(700)	0
Proceeds from sale of short term investments	1,292	0
Purchase price settlement from sale of HHI	(26.9)	0
Other investing activity	(0.1)	0
Net cash provided (used) by investing activities from continuing operations	544.1	(25.9)
Net cash used by investing activities from discontinued operations	0	(7.9)
Net cash provided (used) by investing activities	544.1	(33.8)
Cash flows from financing activities
Payment of debt	(177.9)	(21.7)
Payment of debt issuance costs	(3.2)	(2.3)
Treasury stock purchases	(340.5)	0
Dividends paid to shareholders	(26.8)	(34.4)
Share based award tax withholding payments, net of proceeds upon vesting	(5.4)	(10.5)
Net cash used by financing activities from continuing operations	(553.8)	(68.9)
Net cash used by financing activities from discontinued operations	0	(0.7)
Net cash used by financing activities	(553.8)	(69.6)
Effect of exchange rate changes on cash and cash equivalents	2.3	9.7
Net change in cash, cash equivalents and restricted cash in continuing operations	(8.2)	83.9
Cash, cash equivalents, and restricted cash, beginning of period	753.9	243.9
Cash, cash equivalents, and restricted cash, end of period	745.7	327.8
Non cash investing activities
Acquisition of property, plant and equipment through finance leases	1.8	2.4
Non cash financing activities
Issuance of shares through stock compensation plan	14	27.2
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	35.9	56.8
Cash paid for taxes associated with continued operations	17.8	11.7
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations	0	29.9
Cash paid for taxes associated with continued operations	$ 59.1	$ 13.5

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Financial Position - SB/RH - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Assets
Cash and cash equivalents	$ 745.7	$ 753.9
Short term investments	500	1,103.3
Trade receivables, net	601.3	477.1
Other receivables	113.5	84.5
Inventories	454.3	462.8
Prepaid expenses and other current assets	45.9	44.3
Total current assets	2,460.7	2,925.9
Property, plant and equipment, net	269.5	275.1
Operating lease assets	119.2	110.8
Deferred charges and other	46.6	31.8
Goodwill	858.3	854.7
Intangible assets, net	1,002.3	1,060.1
Total assets	4,756.6	5,258.4
Liabilities and Shareholders' Equity
Current portion of long-term debt	9	8.6
Accounts payable	375.5	396.6
Accrued wages and salaries	48.1	46.1
Accrued interest	19	20.6
Income tax payable	33.3	114.5
Other current liabilities	174	178.4
Total current liabilities	658.9	764.8
Long-term debt, net of current portion	1,374.4	1,546.9
Long-term operating lease liabilities	101.3	95.6
Deferred income taxes	189.6	174.8
Other long-term liabilities	174.9	158
Total liabilities	2,499.1	2,740.1
Commitments and contingencies (Note 15)
Shareholders' equity
Accumulated earnings	2,158.8	2,096
Accumulated other comprehensive loss, net of tax	(231.2)	(249.4)
Total shareholders' equity	2,256.9	2,517.6
Non-controlling interest	0.6	0.7
Total equity	2,257.5	2,518.3
Total liabilities and equity	4,756.6	5,258.4
SB/RH
Assets
Cash and cash equivalents	744.6	752.7
Short term investments	500	1,103.3
Trade receivables, net	601.3	477.1
Other receivables	113.6	84.5
Receivable due from parent	180.3	90.1
Inventories	454.3	462.8
Prepaid expenses and other current assets	45.9	44.3
Total current assets	2,640	3,014.8
Property, plant and equipment, net	269.5	275.1
Operating lease assets	119.2	110.8
Deferred charges and other	46.5	31.8
Goodwill	858.3	854.7
Intangible assets, net	1,002.3	1,060.1
Total assets	4,935.8	5,347.3
Liabilities and Shareholders' Equity
Current portion of long-term debt	9	8.6
Accounts payable	375.5	396.7
Accrued wages and salaries	48	46
Accrued interest	19	20.6
Income tax payable	33.3	36.8
Other current liabilities	164	172.2
Total current liabilities	648.8	680.9
Long-term debt, net of current portion	1,374.4	1,546.9
Long-term operating lease liabilities	101.3	95.6
Deferred income taxes	191	176.3
Other long-term liabilities	174.9	157.9
Total liabilities	2,490.4	2,657.6
Commitments and contingencies (Note 15)
Shareholders' equity
Other capital	2,171.4	2,168.9
Accumulated earnings	502.9	767.8
Accumulated other comprehensive loss, net of tax	(231.1)	(249.3)
Total shareholders' equity	2,443.2	2,687.4
Non-controlling interest	2.2	2.3
Total equity	2,445.4	2,689.7
Total liabilities and equity	$ 4,935.8	$ 5,347.3

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Income - SB/RH - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Net sales	$ 718.5	$ 729.2	$ 1,410.7	$ 1,442.5
Cost of goods sold	445.1	514.7	892.3	1,026.1
Gross profit	273.4	214.5	518.4	416.4
Selling, general & administrative	223.5	224.5	439.4	448.1
Impairment of intangible assets	39	67	43	67
Representation and warranty insurance proceeds	(65)	0	(65)	0
Gain from remeasurement of contingent consideration liability	0	0	0	(1.5)
Total operating expenses	197.5	291.5	417.4	513.6
Operating income (loss)	75.9	(77)	101	(97.2)
Interest expense	16.9	31.6	36.1	65
Interest income	(17.5)	(0.2)	(40.9)	(0.4)
Gain from debt repurchase	0	0	(4.7)	0
Other non-operating expense, net	1.1	1.4	5.2	0.1
Income (loss) from continuing operations before income taxes	75.4	(109.8)	105.3	(161.9)
Income tax expense (benefit)	25.5	(34.8)	37.9	(46.9)
Net income (loss) from continuing operations	49.9	(75)	67.4	(115)
Income from discontinued operations, net of tax	11	21.4	22.7	40.9
Net income (loss)	60.9	(53.6)	90.1	(74.1)
Net (loss) income from continuing operations attributable to non-controlling interest	(0.2)	0.1	(0.1)	0.3
Income from discontinued operations attributable to non-controlling interest, net of tax	0	0	0	0.2
Net income (loss) attributable to controlling interest	61.1	(53.7)	90.2	(74.6)
Amounts attributable to controlling interest
Net income (loss) from continuing operations attributable to controlling interest	50.1	(75.1)	67.5	(115.3)
Income from discontinued operations attributable to controlling interest, net of tax	11	21.4	22.7	40.7
Net income (loss) attributable to controlling interest	61.1	(53.7)	90.2	(74.6)
SB/RH
Net sales	718.5	729.2	1,410.7	1,442.5
Cost of goods sold	445.1	514.7	892.3	1,026.1
Gross profit	273.4	214.5	518.4	416.4
Selling, general & administrative	222.9	223.8	438.4	447.4
Impairment of intangible assets	39	67	43	67
Representation and warranty insurance proceeds	(65)	0	(65)	0
Gain from remeasurement of contingent consideration liability	0	0	0	(1.5)
Total operating expenses	196.9	290.8	416.4	512.9
Operating income (loss)	76.5	(76.3)	102	(96.5)
Interest expense	16.9	31.7	36.1	65.1
Interest income	(17.5)	(0.2)	(40.9)	(0.4)
Gain from debt repurchase	0	0	(4.7)	0
Other non-operating expense, net	1.1	1.4	5.2	0.1
Income (loss) from continuing operations before income taxes	76	(109.2)	106.3	(161.3)
Income tax expense (benefit)	25.6	(34)	37.8	(46.3)
Net income (loss) from continuing operations	50.4	(75.2)	68.5	(115)
Income from discontinued operations, net of tax	11	21.9	22.7	41.4
Net income (loss)	61.4	(53.3)	91.2	(73.6)
Net (loss) income from continuing operations attributable to non-controlling interest	(0.2)	0.1	(0.1)	0.3
Income from discontinued operations attributable to non-controlling interest, net of tax	0	0	0	0.2
Net income (loss) attributable to controlling interest	61.6	(53.4)	91.3	(74.1)
Amounts attributable to controlling interest
Net income (loss) from continuing operations attributable to controlling interest	50.6	(75.3)	68.6	(115.3)
Income from discontinued operations attributable to controlling interest, net of tax	11	21.9	22.7	41.2
Net income (loss) attributable to controlling interest	$ 61.6	$ (53.4)	$ 91.3	$ (74.1)

Condensed Consolidated Statem_8

Condensed Consolidated Statements of Comprehensive Income - SB/RH - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Net income (loss)	$ 60.9	$ (53.6)	$ 90.1	$ (74.1)
Foreign currency translation adjustment
Foreign currency translation (loss) gain	(12)	27.1	24.8	87.6
Unrealized income (loss) from net investment hedge	11.6	(12.5)	(9.7)	(46.4)
Foreign currency translation adjustment before tax	(0.4)	14.6	15.1	41.2
Deferred tax effect	(2.9)	3.7	2.7	12.5
Foreign currency translation adjustment, net	(3.3)	18.3	17.8	53.7
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on derivative instruments before reclassification	1.4	(7.1)	(9.2)	(32.5)
Unrealized gain (loss) on derivative instruments after reclassification	6.2	(2.3)	0.7	(30.2)
Deferred tax effect	(1.6)	0.7	(0.1)	7.8
Net unrealized gain (loss) on derivative instruments	4.6	(1.6)	0.6	(22.4)
Defined benefit pension gain (loss)
Defined benefit pension gain (loss) before reclassification	0.3	0.1	(0.9)	(2.1)
Net reclassification for loss (gain) to income from continuing operations	0.2	(0.7)	0.4	0.2
Defined benefit pension gain (loss) after reclassification	0.5	(0.6)	(0.5)	(1.9)
Deferred tax effect	0.1	0.1	0.3	1.3
Net defined benefit pension gain (loss)	0.6	(0.5)	(0.2)	(0.6)
Net change to derive comprehensive income for the period	1.9	16.2	18.2	30.7
Comprehensive income (loss)	62.8	(37.4)	108.3	(43.4)
Comprehensive (loss) income from continuing operations attributable to non-controlling interest	(0.1)	0.1	0	0.3
Comprehensive income from discontinued operations attributable to non-controlling interest	0	0.1	0	0.2
Comprehensive income (loss) attributable to controlling interest	62.9	(37.6)	108.3	(43.9)
Continuing Operations
Unrealized gain (loss) on derivative instruments
Net reclassification for loss (gain) to income from operations	4.8	4.9	9.9	2.4
Discontinued Operations
Unrealized gain (loss) on derivative instruments
Net reclassification for loss (gain) to income from operations	0	(0.1)	0	(0.1)
SB/RH
Net income (loss)	61.4	(53.3)	91.2	(73.6)
Foreign currency translation adjustment
Foreign currency translation (loss) gain	(12)	27.1	24.8	87.6
Unrealized income (loss) from net investment hedge	11.6	(12.5)	(9.7)	(46.4)
Foreign currency translation adjustment before tax	(0.4)	14.6	15.1	41.2
Deferred tax effect	(2.9)	3.7	2.7	12.5
Foreign currency translation adjustment, net	(3.3)	18.3	17.8	53.7
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on derivative instruments before reclassification	1.4	(7.1)	(9.2)	(32.5)
Unrealized gain (loss) on derivative instruments after reclassification	6.2	(2.3)	0.7	(30.2)
Deferred tax effect	(1.6)	0.7	(0.1)	7.8
Net unrealized gain (loss) on derivative instruments	4.6	(1.6)	0.6	(22.4)
Defined benefit pension gain (loss)
Defined benefit pension gain (loss) before reclassification	0.3	0.1	(0.9)	(2.1)
Net reclassification for loss (gain) to income from continuing operations	0.2	(0.7)	0.4	0.2
Defined benefit pension gain (loss) after reclassification	0.5	(0.6)	(0.5)	(1.9)
Deferred tax effect	0.1	0.1	0.3	1.3
Net defined benefit pension gain (loss)	0.6	(0.5)	(0.2)	(0.6)
Net change to derive comprehensive income for the period	1.9	16.2	18.2	30.7
Comprehensive income (loss)	63.3	(37.1)	109.4	(42.9)
Comprehensive (loss) income from continuing operations attributable to non-controlling interest	(0.1)	0.1	0	0.3
Comprehensive income from discontinued operations attributable to non-controlling interest	0	0.1	0	0.2
Comprehensive income (loss) attributable to controlling interest	63.4	(37.3)	109.4	(43.4)
SB/RH \| Continuing Operations
Unrealized gain (loss) on derivative instruments
Net reclassification for loss (gain) to income from operations	4.8	4.9	9.9	2.4
SB/RH \| Discontinued Operations
Unrealized gain (loss) on derivative instruments
Net reclassification for loss (gain) to income from operations	$ 0	$ (0.1)	$ 0	$ (0.1)

Condensed Consolidated Statem_9

Condensed Consolidated Statements of Shareholder's Equity - SB/RH - USD ($) $ in Millions	Total	Total Shareholders' Equity	Accumulated Earnings	Accumulated Other Comprehensive Loss	Non- controlling Interest	SB/RH	SB/RH Total Shareholders' Equity	SB/RH Other Capital	SB/RH Accumulated Earnings	SB/RH Accumulated Other Comprehensive Loss	SB/RH Non- controlling Interest
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 income from continuing operations	(40)	(40.3)	(40.3)		0.3	(39.8)	(40.1)		(40.1)		0.3
Income from discontinued operations, net of tax	19.5	19.4	19.4		0.1	19.5	19.4		19.4		0.1
Other comprehensive income, net of tax	14.5	14.2		14.2	0.3	14.5	14.2			14.2	0.3
Restricted stock issued and related tax withholdings	(10.5)	(10.5)				(10.5)	(10.5)	(10.5)
Share based compensation	4.1	4.1				3.9	3.9	3.9
Dividends paid to parent						(17.1)	(17.1)		(17.1)
Balances at end of period at Jan. 01, 2023	1,239.4	1,232.8	323.9	(288.9)	6.6	1,103.6	1,095.4	2,158	(773.8)	(288.8)	8.2
Balances at beginning of period at Sep. 30, 2022	1,269.1	1,263.2	362.1	(303.1)	5.9	1,133.1	1,125.6	2,164.6	(736)	(303)	7.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	(115)					(115)
Income from discontinued operations, net of tax	40.9					41.4
Other comprehensive income, net of tax	30.7					30.7
Balances at end of period at Apr. 02, 2023	1,189.1	1,182.2	252.6	(272.9)	6.9	1,053.7	1,045.2	2,162.4	(844.4)	(272.8)	8.5
Balances at beginning of period at Jan. 01, 2023	1,239.4	1,232.8	323.9	(288.9)	6.6	1,103.6	1,095.4	2,158	(773.8)	(288.8)	8.2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	(75)	(75.1)	(75.1)		0.1	(75.2)	(75.3)		(75.3)		0.1
Income from discontinued operations, net of tax	21.4	21.4	21.4			21.9	21.9		21.9
Other comprehensive income, net of tax	16.2	16		16	0.2	16.2	16			16	0.2
Share based compensation	4.7	4.7				4.4	4.4	4.4
Dividends paid to parent						(17.2)	(17.2)		(17.2)
Balances at end of period at Apr. 02, 2023	1,189.1	1,182.2	252.6	(272.9)	6.9	1,053.7	1,045.2	2,162.4	(844.4)	(272.8)	8.5
Balances at beginning of period at Sep. 30, 2023	2,518.3	2,517.6	2,096	(249.4)	0.7	2,689.7	2,687.4	2,168.9	767.8	(249.3)	2.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	17.5	17.4	17.4		0.1	18.2	18.1		18.1		0.1
Income from discontinued operations, net of tax	11.7	11.7	11.7			11.7	11.7		11.7
Other comprehensive income, net of tax	16.3	16.2		16.2	0.1	16.3	16.2			16.2	0.1
Restricted stock issued and related tax withholdings	(5.4)	(5.4)				(5.4)	(5.4)	(5.4)
Share based compensation	3.9	3.9				3.8	3.8	3.8
Dividends paid to parent						(246.1)	(246.1)		(246.1)
Balances at end of period at Dec. 31, 2023	2,301.7	2,300.8	2,110.6	(233.2)	0.9	2,488.2	2,485.7	2,167.3	551.5	(233.1)	2.5
Balances at beginning of period at Sep. 30, 2023	2,518.3	2,517.6	2,096	(249.4)	0.7	2,689.7	2,687.4	2,168.9	767.8	(249.3)	2.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	67.4					68.5
Income from discontinued operations, net of tax	22.7					22.7
Other comprehensive income, net of tax	18.2					18.2
Balances at end of period at Mar. 31, 2024	2,257.5	2,256.9	2,158.8	(231.2)	0.6	2,445.4	2,443.2	2,171.4	502.9	(231.1)	2.2
Balances at beginning of period at Dec. 31, 2023	2,301.7	2,300.8	2,110.6	(233.2)	0.9	2,488.2	2,485.7	2,167.3	551.5	(233.1)	2.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income from continuing operations	49.9	50.1	50.1		(0.2)	50.4	50.6		50.6		(0.2)
Income from discontinued operations, net of tax	11	11	11		0	11	11		11
Other comprehensive income, net of tax	1.9	2		2	(0.1)	1.9	2			2	(0.1)
Share based compensation	4.5	4.5				4.1	4.1	4.1
Dividends paid to parent						(110.2)	(110.2)		(110.2)
Balances at end of period at Mar. 31, 2024	$ 2,257.5	$ 2,256.9	$ 2,158.8	$ (231.2)	$ 0.6	$ 2,445.4	$ 2,443.2	$ 2,171.4	$ 502.9	$ (231.1)	$ 2.2

Condensed Consolidated State_10

Condensed Consolidated Statements of Cash Flows - SB/RH - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2024	Mar. 31, 2024	Apr. 02, 2023
Cash flows from operating activities
Net income (loss)	$ 60.9	$ 90.1	$ (74.1)
Income from discontinued operations, net of tax	11	22.7	40.9
Net income (loss) from continuing operations	49.9	67.4	(115)
Adjustments to reconcile net income (loss) from continuing operations to net cash provided by operating activities from continuing operations:
Depreciation	14.3	28.8	24.1
Amortization	11.1	22.2	20.9
Share based compensation	4.5	8.4	7.7
Impairment of intangible assets		43	67
Impairment of property, plant and equipment and operating lease assets		0.5	4.5
Gain from debt repurchase	0	(4.7)	0
Non-cash purchase accounting adjustments	0.5	0.9	0.9
Non-cash accrual for representation and warranty proceeds		(15)	0
Amortization of debt issuance costs and debt discount		1.7	4
Write-off of unamortized discount and debt issuance costs		0.3	0
Gain from remeasurement of contingent consideration liability	0	0	(1.5)
Deferred tax benefit		10.9	(62)
Net changes in operating assets and liabilities		(83.7)	198
Net cash provided by operating activities from continuing operations		80.7	148.6
Net cash (used) provided by operating activities from discontinued operations		(81.5)	29
Net cash (used) provided by operating activities		(0.8)	177.6
Cash flows from investing activities
Purchases of property, plant and equipment		(20.9)	(25.9)
Purchases of short term investments		(700)	0
Proceeds from sale of short term investments		1,292	0
Purchase price settlement from sale of HHI	(26.9)	(26.9)	0
Other investing activities		0.1	0
Net cash provided (used) by investing activities from continuing operations		544.1	(25.9)
Net cash used by investing activities from discontinued operations		0	(7.9)
Net cash provided (used) by investing activities		544.1	(33.8)
Cash flows from financing activities
Payment of debt		(177.9)	(21.7)
Payment of debt issuance costs		(3.2)	(2.3)
Net cash used by financing activities from continuing operations		(553.8)	(68.9)
Net cash used by financing activities from discontinued operations		0	(0.7)
Net cash used by financing activities		(553.8)	(69.6)
Effect of exchange rate changes on cash and cash equivalents		2.3	9.7
Net change in cash, cash equivalents and restricted cash in continuing operations		(8.2)	83.9
Cash, cash equivalents, and restricted cash, beginning of period		753.9	243.9
Cash, cash equivalents, and restricted cash, end of period	745.7	745.7	327.8
Non cash investing activities
Acquisition of property, plant and equipment through finance leases		1.8	2.4
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations		35.9	56.8
Cash paid for taxes associated with continued operations		17.8	11.7
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations		0	29.9
Cash paid for taxes associated with continued operations		59.1	13.5
SB/RH
Cash flows from operating activities
Net income (loss)	61.4	91.2	(73.6)
Income from discontinued operations, net of tax	11	22.7	41.4
Net income (loss) from continuing operations	50.4	68.5	(115)
Adjustments to reconcile net income (loss) from continuing operations to net cash provided by operating activities from continuing operations:
Depreciation	14.3	28.8	24.1
Amortization		22.2	20.9
Share based compensation	4.1	7.8	7.1
Impairment of intangible assets		43	67
Impairment of property, plant and equipment and operating lease assets		0.5	4.5
Gain from debt repurchase	0	(4.7)	0
Non-cash purchase accounting adjustments	0.5	0.9	0.9
Amortization of debt issuance costs and debt discount		1.7	4
Write-off of unamortized discount and debt issuance costs		0.3	0
Gain from remeasurement of contingent consideration liability	0	0	(1.5)
Deferred tax benefit		10.8	(61.3)
Net changes in operating assets and liabilities		(100.4)	187.5
Net cash provided by operating activities from continuing operations		64.4	138.2
Net cash (used) provided by operating activities from discontinued operations		(81.5)	29
Net cash (used) provided by operating activities		(17.1)	167.2
Cash flows from investing activities
Purchases of property, plant and equipment		(20.9)	(25.9)
Purchases of short term investments		(700)	0
Proceeds from sale of short term investments		1,292	0
Purchase price settlement from sale of HHI		(26.9)	0
Other investing activities		0.1	0
Net cash provided (used) by investing activities from continuing operations		544.1	(25.9)
Net cash used by investing activities from discontinued operations		0	(7.9)
Net cash provided (used) by investing activities		544.1	(33.8)
Cash flows from financing activities
Payment of debt		(177.9)	(21.7)
Payment of debt issuance costs		(3.2)	(2.3)
Payment of cash dividends to parent		(356.3)	(34.4)
Net cash used by financing activities from continuing operations		(537.4)	(58.4)
Net cash used by financing activities from discontinued operations		0	(0.7)
Net cash used by financing activities		(537.4)	(59.1)
Effect of exchange rate changes on cash and cash equivalents		2.3	9.7
Net change in cash, cash equivalents and restricted cash in continuing operations		(8.1)	84
Cash, cash equivalents, and restricted cash, beginning of period		752.7	242.6
Cash, cash equivalents, and restricted cash, end of period	$ 744.6	744.6	326.6
Non cash investing activities
Acquisition of property, plant and equipment through finance leases		1.8	2.4
SB/RH \| Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations		35.9	56.8
Cash paid for taxes associated with continued operations		17.8	11.7
SB/RH \| Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest associated with continued operations		0	29.9
Cash paid for taxes associated with continued operations		$ 59.1	$ 13.5

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2024
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, 2023. SBH’s and SB/RH’s fiscal year ends on September 30 and the Company reports its results using fiscal quarters whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Sunday. The exceptions are the first quarter, which begins on October 1, and the fourth quarter, which ends on September 30. As a result, the fiscal period end date for the three and six month periods included within this Quarterly Report for the Company are March 31, 2024 and April 2, 2023, respectively. Newly Adopted 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 roll-forward 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 roll-forward information, which is effective for fiscal years beginning after December 15, 2023. We adopted the ASU during the year ended September 30, 2023, except for the disclosure of roll-forward information, which was adopted during the first quarter of fiscal 2024. The following table summarizes the roll-forward of the supplier finance program for the six month period ended March 31, 2024: (in millions) Amount Outstanding payment obligations as of September 30, 2023 $ 17.9 Invoices confirmed during the period 36.5 Confirmed invoices paid during the period (38.4) Outstanding payment obligations as of March 31, 2024 $ 16.0 The outstanding payment obligations under the supplier finance program are included in Accounts Payable Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , which provides updates to qualitative and quantitative reportable segment disclosure requirements, including enhanced disclosures about significant segment expenses and increased interim disclosure requirements, among others. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted, and the amendments should be applied retrospectively. This ASU will be effective for our Form 10-K for the year ending September 30, 2025 and our Form 10-Q for the first quarter of the year ending September 30, 2026. We are currently evaluating the impact this ASU may have on our consolidated financial statement disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which provides qualitative and quantitative updates to the rate reconciliation and income taxes paid disclosures, among others, in order to enhance the transparency of income tax disclosures, including consistent categories and greater disaggregation of information in the rate reconciliation and disaggregation by jurisdiction of income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments should be applied prospectively; however, retrospective application is also permitted. This ASU will be effective for our Form 10-K for the year ending September 30, 2026. We are currently evaluating the impact this ASU may have on our consolidated financial statement disclosures. In March 2024, the U.S. Securities and Exchange Commission ("SEC") adopted final rules under SEC Release Nos. 33-11275 and 34-99678, The Enhancement and Standardization of Climate-Related Disclosures for Investors , which requires registrants to disclose certain climate-related information in registration statements and annual reports. The final rules include requirements to disclose material climate-related risks, activities to mitigate or adapt to such risks, information about the board of directors' oversight of climate-related risks and management's role in managing material climate-related risks, and information on any climate-related targets or goals that are material to the registrant's business, results of operations, or financial condition. In addition, the rules would require certain climate-related disclosure as it relates to severe weather events and other natural conditions and carbon offsets and renewable energy credits. Certain large registrants are also required to disclose Scope 1 and Scope 2 greenhouse gas ("GHG") emissions when material. While the SEC voluntarily stayed the rules due to pending judicial review, the rules in their current form would be effective for the Company beginning in our Form 10-K for the year ending September 30, 2026. The Company is currently assessing the impact that these rules may have on the Company's consolidated financial statements.

DIVESTITURES

DIVESTITURES	6 Months Ended
DIVESTITURES	Mar. 31, 2024
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 six month periods ended March 31, 2024 and April 2, 2023: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Income from discontinued operations before income taxes – HHI $ 15.2 $ 59.5 $ 15.2 $ 104.4 (Loss) income from discontinued operations before income taxes – Other — (1.4) 10.3 (2.0) Interest expense on corporate debt allocated to discontinued operations — 17.8 — 34.0 Income from discontinued operations before income taxes 15.2 40.3 25.5 68.4 Income tax expense from discontinued operations 4.2 18.9 2.8 27.5 Income from discontinued operations, net of tax 11.0 21.4 22.7 40.9 Income from discontinued operations attributable to noncontrolling interest, net of tax — — — 0.2 Income from discontinued operations attributable to controlling interest, net of tax $ 11.0 $ 21.4 $ 22.7 $ 40.7 Interest from corporate debt allocated to discontinued operations in the prior year includes interest expense from Term Loans, which was paid down following the close of the HHI divestiture on June 20, 2023, 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. 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. 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 agreements ("TSA") and providing for both forward and reverse transition services. The consummation of the acquisition was not subject to any financing condition. During the three and six month period ended March 31, 2024, the Company recognized $15.2 million in income from discontinued operations before income taxes - HHI related to a gain realized by a subsequently agreed reduction on accrued fees associated with the transaction that was previously recognized as a component of the gain on sale when the transaction closed in the prior year. The following table summarizes the components of income from discontinued operations before income taxes associated with the HHI divestiture for the three and six month period ended April 2, 2023: Three Month Period Ended Six Month Period Ended (in millions) April 2, 2023 April 2, 2023 Net sales $ 383.3 $ 746.1 Cost of goods sold 253.3 498.0 Gross profit 130.0 248.1 Operating expenses 68.9 140.0 Operating income 61.1 108.1 Interest expense 0.8 1.7 Other non-operating expense, net 0.8 2.0 Income from discontinued operations before income taxes $ 59.5 $ 104.4 Interest expense consists of interest from debt directly attributable to HHI operations that primarily consist of interest from finance leases. The following table presents significant non-cash items and capital expenditures of discontinued operations from the HHI divestiture for the three and six month period ended April 2, 2023: Three Month Period Ended Six Month Period Ended (in millions) April 2, 2023 April 2, 2023 Share based compensation $ 0.3 $ 1.1 Purchases of property, plant and equipment 4.4 8.0 The Company and ASSA entered into customary TSAs that became effective upon the consummation of the transaction. The TSAs 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; supporting 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 periodically between the Company and ASSA on a net basis. Charges to ASSA are recognized as a reduction of the respective operating expense incurred and charges from ASSA are recognized as an operating expense depending upon the function supported by ASSA. The TSAs have 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 following the close of the transaction. The Company recognized net income of $7.9 million and $15.9 million associated with TSA charges during the three and six month periods ended March 31, 2024, respectively. 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 also maintains a net payable or receivable with ASSA for net working capital attributable to commingled cash flow during the transaction period. As of March 31, 2024 and September 30, 2023, the Company had a net receivable of $25.0 million and $4.0 million, respectively, included in Other Receivables on the Company's Condensed Consolidated Statement of Financial Position consisting of amounts due from ASSA for commingled cash flow and net TSA charges, including amounts subject to repayment by the Company. The Company has also recognized net payables to ASSA for outstanding settlements associated with the Purchase Agreement, including tax indemnifications for outstanding settlements with tax authorities and uncertain tax benefit obligations, among others. As of March 31, 2024, the Company recognized $2.7 million, included with Other Long-Term Liabilities, on the Company's Condensed Consolidated Statements of Financial Position. As of September 30, 2023, the Company recognized $27.3 million, included within Accounts Payable, and $2.6 million, included within Other Long-Term Liabilities, on the Company’s Condensed Consolidated Statements of Financial Position. During the three month period ended March 31, 2024, the Company paid $26.9 million to complete the purchase price settlement in accordance with the Purchase Agreement. Other

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
REVENUE RECOGNITION	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company generates all of its revenue from contracts with customers. The following table disaggregates our revenue for the three and six month periods ended March 31, 2024 and April 2, 2023, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended March 31, 2024 Three Month Period Ended April 2, 2023 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 179.2 $ 158.5 $ 105.1 $ 442.8 $ 186.4 $ 151.3 $ 121.6 $ 459.3 EMEA 97.8 — 101.0 198.8 94.4 — 99.2 193.6 LATAM 2.9 1.5 44.8 49.2 4.5 1.5 38.8 44.8 APAC 6.5 — 15.1 21.6 7.4 — 17.4 24.8 Licensing 2.2 0.7 1.8 4.7 2.6 0.5 1.9 5.0 Service and other 1.3 — 0.1 1.4 1.4 — 0.3 1.7 Total Revenue $ 289.9 $ 160.7 $ 267.9 $ 718.5 $ 296.7 $ 153.3 $ 279.2 $ 729.2 Six Month Period Ended March 31, 2024 Six Month Period Ended April 2, 2023 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 348.0 $ 228.4 $ 240.1 $ 816.5 $ 360.8 $ 220.2 $ 286.1 $ 867.1 EMEA 193.0 — 245.2 438.2 181.0 — 236.5 417.5 LATAM 5.8 3.2 88.1 97.1 7.7 3.5 80.6 91.8 APAC 12.7 — 33.9 46.6 16.9 — 35.2 52.1 Licensing 4.7 1.1 3.6 9.4 5.0 0.9 4.3 10.2 Service and other 2.6 — 0.3 2.9 2.9 — 0.9 3.8 Total Revenue $ 566.8 $ 232.7 $ 611.2 $ 1,410.7 $ 574.3 $ 224.6 $ 643.6 $ 1,442.5 The Company has a broad range of customers, including many large retail customers. During the three month periods ended March 31, 2024 and April 2, 2023, there were two large retail customers, each exceeding 10% of consolidated Net Sales and representing 33.5% of consolidated Net Sales in each period. During the six month periods ended March 31, 2024 and April 2, 2023, there were two large retail customers exceeding 10% of consolidated Net Sales and representing 35.8% and 34.8% of consolidated Net Sales, respectively. All segments sell products to the two large retail customers exceeding 10% of consolidated Net Sales. A significant portion of our product sales from our HPC segment are subject to the continued use and access to the Black & Decker® ("B+D") brand through a trademark license agreement with Stanley Black and Decker ("SBD"). Net sales from B+D product sales consisted of $78.6 million , or 10.9% of consolidated net sales, and $85.1 million, or 11.7% of consolidated Net Sales, for the three month periods ended March 31, 2024 and April 2, 2023, respectively. Net sales from B+D product sales consisted of $172.5 million, or 12.2%, and $171.9 million, or 11.9%, of consolidated Net Sales for the six month periods ended March 31, 2024 and April 2, 2023, respectively. All other significant brands and tradenames used in the Company’s commercial operations are directly owned and not subject to further restrictions. The Company recently entered into a new trademark license agreement with SBD for the B+D brand during the subsequent period, see Note 18 - Subsequent Event for further detail . In the normal course of business, the Company may allow customers to return products or take credit for product returns per the provisions in a sale agreement. Estimated product returns are recorded as a reduction in reported revenues at the time of sale based upon historical product return experience, adjusted for known trends, to arrive at the amount of consideration expected to be received. The allowance for product returns as of March 31, 2024 and September 30, 2023 was $15.3 million and $12.8 million, respectively. The increase in the allowance for product returns are attributable to the additional returns estimated for the recently re-issued product recalls with the HPC segment in collaboration with the U.S. Consumer Product Safety Commission ("CPSC"), further discussed in Note 15 - Commitments and Contingencies .

RECEIVABLES AND CONCENTRATION O

RECEIVABLES AND CONCENTRATION OF CREDIT RISK	6 Months Ended
RECEIVABLES AND CONCENTRATION OF CREDIT RISK	Mar. 31, 2024
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 March 31, 2024 and September 30, 2023 was $7.0 million and $7.7 million, respectively.

INVENTORIES

INVENTORIES	6 Months Ended
INVENTORIES	Mar. 31, 2024
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consist of the following: (in millions) March 31, 2024 September 30, 2023 Raw materials $ 53.8 $ 55.8 Work-in-process 6.7 6.2 Finished goods 393.8 400.8 Inventories $ 454.3 $ 462.8

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: (in millions) March 31, 2024 September 30, 2023 Land, buildings and improvements $ 84.8 $ 83.4 Machinery, equipment and other 337.0 330.1 Computer software 139.5 136.2 Finance leases 138.4 136.9 Construction in progress 24.5 18.1 Property, plant and equipment 724.2 704.7 Accumulated depreciation (454.7) (429.6) Property, plant and equipment, net $ 269.5 $ 275.1 Depreciation expense from property, plant, and equipment for the three month periods ended March 31, 2024 and April 2, 2023, was $14.3 million and $11.9 million, respectively; and for the six month periods ended March 31, 2024 and April 2, 2023 was $28.8 million and $24.1 million, respectively.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill consists of the following: (in millions) GPC H&G Total As of September 30, 2023 $ 512.1 $ 342.6 $ 854.7 Foreign currency impact 3.6 — 3.6 As of March 31, 2024 $ 515.7 $ 342.6 $ 858.3 The carrying value and accumulated amortization of intangible assets are as follows: March 31, 2024 September 30, 2023 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets: Customer relationships $ 637.5 $ (431.9) $ 205.6 $ 635.0 $ (412.9) $ 222.1 Technology assets 75.3 (38.5) 36.8 75.3 (35.9) 39.4 Tradenames 28.8 (9.7) 19.1 27.6 (7.4) 20.2 Total amortizable intangible assets 741.6 (480.1) 261.5 737.9 (456.2) 281.7 Indefinite-lived intangible assets – tradenames 740.8 — 740.8 778.4 — 778.4 Total Intangible Assets $ 1,482.4 $ (480.1) $ 1,002.3 $ 1,516.3 $ (456.2) $ 1,060.1 During the three month period ended March 31, 2024, the Company and H&G segment identified a triggering event for our Rejuvenate® tradename attributable to a loss of a key distribution expansion opportunity resulting in a significant shift in the projected distribution strategy that reduced the anticipated near-term sales opportunities and expectations, resulting in the recognition of a $39.0 million impairment on the indefinite lived intangible asset. During the six month period ended March 31, 2024, the Company and the HPC segment identified a triggering event attributable to a change in brand strategy for a non-core tradename, resulting in recognition of a $4.0 million impairment on the indefinite intangible assets. Amortization expense from the intangible assets for the three month periods ended March 31, 2024 and April 2, 2023 was $11.1 million and $10.5 million, respectively; and for the six month periods ended March 31, 2024 and April 2, 2023 was $22.2 million and $20.9 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 2024 $ 44.4 2025 41.3 2026 39.7 2027 39.7 2028 37.9

DEBT

DEBT	6 Months Ended
DEBT	Mar. 31, 2024
Debt Disclosure [Abstract]
DEBT	DEBT Debt with external lenders consists of the following: March 31, 2024 September 30, 2023 (in millions) Amount Rate Amount Rate Spectrum Brands Inc. ("SBI") 4.00% Notes, due October 1, 2026 $ 458.5 4.0 % $ 448.8 4.0 % 5.00% Notes, due October 1, 2029 289.1 5.0 % 297.2 5.0 % 5.50% Notes, due July 15, 2030 155.7 5.5 % 288.5 5.5 % 3.875% Notes, due March 15, 2031 413.7 3.9 % 453.0 3.9 % Obligations under finance leases 83.5 5.3 % 86.4 5.3 % Total Spectrum Brands, Inc. debt 1,400.5 1,573.9 Debt issuance costs (17.1) (18.4) Less current portion (9.0) (8.6) Long-term debt, net of current portion $ 1,374.4 $ 1,546.9 Credit Agreement On October 19, 2023, SBI and SB/RH entered into the Second Amended and Restated Credit Agreement (the “Credit Agreement”), by and among the Company, SB/RH Holdings, Royal Bank of Canada, as the administrative agent, and the lenders party thereto from time to time. The proceeds of the Credit Agreement will be used for working capital needs and other general corporate purposes. The Credit Agreement refinanced the Company’s previous credit agreement and includes certain modified terms from the previous Credit Agreement, including extending the maturity to October 19, 2028, and the reduction of the Revolver Facility to $500.0 million (with a U.S. dollar tranche and a multicurrency tranche). The Credit Agreement contains customary affirmative and negative covenants, including, but not limited to, restrictions on SBI and its restricted subsidiaries' ability to incur indebtedness, create liens, make investments, pay dividends or make certain other distributions, and merge or consolidate or sell assets, in each case subject to certain expectations set forth in the Credit Agreement. The aggregate commitment amount with respect to (a) the U.S. dollar tranche of the Revolving Facility is $400 million and (b) the multi-currency tranche of the Revolving Facility is $100 million. The commitment fee rate is equal to 0.20% of the unused commitments under the Revolving Facility (which may be increased to a maximum rate equal to 0.40% based on certain total net leverage ratios specified in the Credit Agreement). All outstanding amounts under the U.S. dollar tranche (if funded in U.S. dollars) will bear interest, at the option of the Company, at a rate per annum equal to (x) Term SOFR, plus a margin ranging between 1.00% to 2.00% per annum (based on certain total net leverage ratios specified in the Credit Agreement) or (y) the Alternate Base Rate (as defined in the Credit Agreement), plus a margin ranging between 0.00% to 1.00% per annum (based on certain total net leverage ratios specified in the Credit Agreement). The multi-currency tranche (if funded in Euros) will bear interest at a rate per annum equal to the EURIBOR Rate, plus a margin ranging between 1.00% to 2.00% per annum (based on certain total net leverage ratios specified in the Credit Agreement). The multi-currency tranche (if funded in Canadian dollars) will bear interest, at the option of the Company, at a rate per annum equal to (x) Term CORRA (Canadian Overnight Repo Rate Average), plus a margin ranging between 1.00% to 2.00% per annum (based on certain total net leverage ratios specified in the Credit Agreement) or (y) the Canadian Prime Rate, plus a margin ranging between 0.00% to 1.00% per annum (based on certain total net leverage ratios specified in the Credit Agreement). The multi-currency tranche (if funded in Pounds Sterling) will bear interest at a rate per annum equal to the SONIA, plus a margin ranging between 1.00% to 2.00% per annum (based on certain total net leverage ratios specified in the Credit Agreement). During the six month period ended March 31, 2024, the Company incurred $4.0 million in fees in connection with the closing of the Credit Agreement, with $3.2 million in fees capitalized and amortized as debt issuance costs over the term of the Credit Agreement. As of March 31, 2024, the Company's Revolver Facility has a borrowing availability of $490.3 million, net of outstanding letters of credit of $9.7 million. Debt Repurchase During the six month period ended March 31, 2024, the Company repurchased Senior Notes on the open market, at a discount, which are ultimately retired upon receipt. The repurchase of the Company's debt obligations are treated as an extinguishment, with any realized discount recognized as a gain from debt repurchase on the Company's Condensed Consolidated Statements of Income, net any write-off of related deferred financing costs. For the six month period ended March 31, 2024, the Company repurchased $180.1 million of outstanding Senior Notes, consisting of $8.1 million of the 5.00% Senior Notes due October 1, 2029, $132.8 million of the 5.50% Senior Notes due July 15, 2030, and $39.2 million of the 3.875% Senior Notes, due March 15, 2031. As a result of repurchasing outstanding debt notes during the six month period ended March 31, 2024, there was a gain of $4.7 million related to realized gain on the settlement of the obligations recorded, net write-off from associated deferred issuance costs.

DERIVATIVES

DERIVATIVES	6 Months Ended
DERIVATIVES	Mar. 31, 2024
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 March 31, 2024, the Company had a series of foreign exchange derivative contracts outstanding through September 2025. The derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months is $4.1 million, net of tax. At March 31, 2024 and September 30, 2023, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $324.8 million and $320.2 million, respectively. The following table summarizes the impact of designated cash flow hedges and the pre-tax gain (loss) recognized in the Condensed Consolidated Statements of Income for the three and six month periods ended March 31, 2024 and April 2, 2023, respectively: Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) March 31, 2024 April 2, 2023 Line Item March 31, 2024 April 2, 2023 Foreign exchange contracts $ — $ 0.1 Net sales $ 0.1 $ — Foreign exchange contracts 1.4 (7.5) Cost of goods sold (4.9) (4.9) Total $ 1.4 $ (7.4) $ (4.8) $ (4.9) Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the six month periods ended (in millions) March 31, 2024 April 2, 2023 Line Item March 31, 2024 April 2, 2023 Foreign exchange contracts $ — $ 0.1 Net sales $ 0.1 $ 0.1 Foreign exchange contracts (9.2) (33.2) Cost of goods sold (10.0) (2.5) Total $ (9.2) $ (33.1) $ (9.9) $ (2.4) 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, Canadian Dollars, Colombian Peso, Euros, Hungarian Forint, Czech Koruna, Japanese Yen, Mexican Pesos, 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 March 31, 2024, the Company had a series of forward exchange contracts outstanding through April 2024. At March 31, 2024 and September 30, 2023, the Company had $690.8 million and $671.5 million, respectively, of notional value of such foreign exchange derivative contracts outstanding. The following summarizes the gain (loss) realized from derivative instruments not designated as hedges for accounting purposes on the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended March 31, 2024 and April 2, 2023, pre-tax: Three Month Periods Ended Six Month Periods Ended (in millions) Line Item March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Foreign exchange contracts Other non-operating expense, net $ 5.5 $ (0.1) $ (7.6) $ (22.3) 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 March 31, 2024 September 30, 2023 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 0.8 $ 1.4 Foreign exchange contracts – designated as hedge Deferred charges and other 0.1 0.1 Foreign exchange contracts – not designated as hedge Other receivables 2.5 1.8 Total Derivative Assets $ 3.4 $ 3.3 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 6.4 $ 8.1 Foreign exchange contracts – designated as hedge Other long term liabilities 0.4 — Foreign exchange contracts – not designated as hedge Accounts payable 11.0 0.9 Total Derivative Liabilities $ 17.8 $ 9.0 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 March 31, 2024. 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 March 31, 2024 and September 30, 2023, 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 March 31, 2024, the full principal amount was designated as a net investment hedge and considered fully effective. The following summarizes the unrealized gain (loss) from the net investment hedge recognized in Other Comprehensive Income for the three and six month periods ended March 31, 2024 and April 2, 2023, pre-tax: Three Month Periods Ended Six Month Periods Ended Unrealized Gain (Loss) in OCI (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Net investment hedge $ 11.6 $ (12.5) $ (9.7) $ (46.4)

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Mar. 31, 2024
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 March 31, 2024 and September 30, 2023 according to the fair value hierarchy are as follows: March 31, 2024 September 30, 2023 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Level 1 Level 2 Level 3 Fair Value Carrying Derivative Assets $ — $ 3.4 $ — $ 3.4 $ 3.4 $ — $ 3.3 $ — $ 3.3 $ 3.3 Derivative Liabilities — 17.8 — 17.8 17.8 — 9.0 — 9.0 9.0 Debt — 1,368.1 — 1,368.1 1,383.4 — 1,418.6 — 1,418.6 1,555.5 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 (Level 2). The Company's derivative instruments are valued on a recurring basis using internal models, which are based on market observable inputs, including both forward and spot prices for currencies, which are generally based on quoted or observed market prices (Level 2). See Note 8 – Debt for additional detail on outstanding debt. See Note 9 – Derivatives for additional detail on derivative assets and liabilities. The carrying values of 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). See Note 7 - Goodwill and Intangible Assets for additional detail. The carrying values of cash and cash equivalents, short term investments, receivables, accounts payable and short term debt approximate fair value based on the short-term nature of these assets and liabilities.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	6 Months Ended
SHAREHOLDERS' EQUITY	Mar. 31, 2024
Equity [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Share Repurchases The following summarizes the activity of common stock repurchases for the three and six month periods ended March 31, 2024. There was no repurchase activity for the three and six month periods ended April 2, 2023. March 31, 2024 Three Month Periods Ended (in millions except per share data) Number of Shares Repurchased Average Price Per Share Amount Open Market Purchases 1.2 $ 80.62 $ 97.6 March 31, 2024 Six Month Periods Ended (in millions except per share data) Number of Average Amount Open Market Purchases 4.5 $ 75.41 $ 340.5 ASR 1.3 65.84 83.2 Total Purchases 5.8 73.32 $ 423.7 During the six month period ended March 31, 2024, SBH entered into a $200.0 million rule 10b5-1 repurchase plan to facilitate daily market share repurchases through November 15, 2024, until the cap is reached or until the plan is terminated. As of March 31, 2024, there has been $108.7 million repurchased pursuant to the 10b5-1 repurchase plan. 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 $500.0 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. On November 21, 2023, the Company closed and settled the ASR resulting in an additional delivery of 1.3 million shares, with a fair value of $83.2 million. The total number of shares repurchased under the ASR program was 6.6 million at an average cost per share of $75.67, based on the volume-weighted average share price of the Company’s common stock during the calculation period of the ASR program, less the applicable contractual discount.

SHARE BASED COMPENSATION

SHARE BASED COMPENSATION	6 Months Ended
SHARE BASED COMPENSATION	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	SHARE BASED COMPENSATION The following is a summary of share based compensation expense included in Selling, General & Administrative on the Company's Condensed Consolidated Statements of Income for the three and six month periods ended March 31, 2024 and April 2, 2023 for SBH and SB/RH, respectively. Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 SBH $ 4.5 $ 4.5 $ 8.4 $ 7.7 SB/RH 4.1 4.0 7.8 7.1 The Company recognizes share based compensation expense from the issuance of Restricted Stock Units (“RSUs”), primarily under its Long-Term Incentive Plan ("LTIP"). RSUs granted under the LTIP include time-based grants and performance-based grants. The Company regularly issues annual RSU grants under its LTIP during the first quarter of the fiscal year. Compensation cost is based on the fair value of the awards, as determined by the market price of the Company’s shares of common stock on the designated grant date and recognized on a straight-line basis over the requisite service period of the awards. Time-based RSU awards provide for either three year cliff vesting or graded vesting depending upon the vesting conditions and forfeitures provided by the grant. Performance-based RSU awards are dependent upon achieving specified financial metrics (adjusted EBITDA, return on adjusted equity, and/or adjusted free cash flow) by the end of the three year vesting period. The Company assesses the probability of achievement of the performance conditions and recognizes expense for the awards based on the probable achievement of such metrics. Additionally, the Company regularly issues individual RSU awards under its equity plan to its Board members and individual employees for recognition, incentive, or retention purposes, when needed, which are primarily conditional upon time-based service conditions, valued based on the fair value of the awards as determined by the market price of the Company's share of common stock on the designated grant price date and recognized as a component of share-based compensation on a straight-line basis over the requisite service period of the award. RSUs are subject to forfeiture if employment terminates prior to vesting with forfeitures recognized as they occur. RSUs have dividend equivalents credited to the recipient and are paid only to the extent the RSU vests and the related stock is issued. Shares issued upon exercise of RSUs are sourced from treasury shares when available. The following is a summary of RSU grants issued during the six month period ended March 31, 2024: SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.05 $ 66.80 $ 3.6 0.03 $ 67.17 $ 2.2 Vesting in more than 12 months 0.15 66.73 9.8 0.15 66.73 9.8 Total time-based grants 0.20 66.75 13.4 0.18 66.81 12.0 Performance-based grants 0.24 66.90 16.1 0.24 66.90 16.1 Total grants 0.44 66.83 $ 29.5 0.42 66.86 $ 28.1

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME The change in the components of AOCI for the six month period ended March 31, 2024, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2023 $ (216.1) $ 1.4 $ (34.7) $ (249.4) Other comprehensive income (loss) before reclassification 15.4 (10.6) (1.1) 3.7 Net reclassification for loss to income from continuing operations — 5.1 0.2 5.3 Other comprehensive income (loss) before tax 15.4 (5.5) (0.9) 9.0 Deferred tax effect 5.6 1.5 0.2 7.3 Other comprehensive income (loss), net of tax 21.0 (4.0) (0.7) 16.3 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 20.9 (4.0) (0.7) 16.2 Balance at December 31, 2023 (195.2) (2.6) (35.4) (233.2) Other comprehensive (loss) income before reclassification (0.4) 1.4 0.3 1.3 Net reclassification for loss to income from continuing operations — 4.8 0.2 5.0 Other comprehensive (loss) income before tax (0.4) 6.2 0.5 6.3 Deferred tax effect (2.9) (1.6) 0.1 (4.4) Other comprehensive (loss) income , net of tax (3.3) 4.6 0.6 1.9 Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Other comprehensive (loss) income attributable to controlling interest (3.2) 4.6 0.6 2.0 Balance at March 31, 2024 $ (198.4) $ 2.0 $ (34.8) $ (231.2) The following table presents reclassifications of the gain (loss) on the Condensed Consolidated Statements of Income from AOCI for the periods indicated: (in millions) Three Month Period Ended March 31, 2024 Six Month Period Ended March 31, 2024 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 (4.9) — (4.9) (10.0) — (10.0) Other non-operating expense (income), net — (0.2) (0.2) — (0.4) (0.4) The change in the components of AOCI for the six month period ended April 2, 2023, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2022 $ (285.9) $ 16.8 $ (34.0) $ (303.1) Other comprehensive income (loss) before reclassification 26.6 (25.4) (2.3) (1.1) Net reclassification for (gain) loss to income from continuing operations — (2.5) 0.9 (1.6) Other comprehensive income (loss) before tax 26.6 (27.9) (1.4) (2.7) Deferred tax effect 8.8 7.2 1.2 17.2 Other comprehensive income (loss), net of tax 35.4 (20.7) (0.2) 14.5 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.2 — — 0.2 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 35.1 (20.7) (0.2) 14.2 Balance at January 1, 2023 (250.8) (3.9) (34.2) (288.9) Other comprehensive income (loss) before reclassification 14.6 (7.1) 0.1 7.6 Net reclassification for loss (gain) to income from continuing operations — 4.9 (0.7) 4.2 Net reclassification for gain to income from discontinued operations — (0.1) — (0.1) Other comprehensive income (loss) before tax 14.6 (2.3) (0.6) 11.7 Deferred tax effect 3.7 0.7 0.1 4.5 Other comprehensive income (loss), net of tax 18.3 (1.6) (0.5) 16.2 Less: other comprehensive 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) The following table presents reclassifications of the gain (loss) on the Condensed Consolidated Statements of Income from AOCI for the periods indicated: (in millions) Three Month Period Ended April 2, 2023 Six Month Period Ended April 2, 2023 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Net Sales $ — $ — $ — $ 0.1 $ — $ 0.1 Cost of goods sold (4.9) — (4.9) (2.5) — (2.5) Other non-operating expense (income), net — 0.7 0.7 — (0.2) (0.2) Income from discontinued operations, net of tax 0.1 — 0.1 0.1 — 0.1

INCOME TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective tax rate for the three and six month periods ended March 31, 2024 and April 2, 2023, was as follows: Three Month Periods Ended Six Month Periods Ended Effective tax rate March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 SBH 33.8 % 31.7 % 36.0 % 29.0 % SB/RH 33.7 % 31.2 % 35.5 % 28.7 % The estimated annual effective tax rate applied to the three and six month periods ended March 31, 2024, 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”), state income taxes, and certain nondeductible expenses. The Company is projecting a U.S. net operating loss ("NOL") for Fiscal 2024, which does not allow it to take advantage of the foreign-derived intangible income deduction or foreign tax credits on its GILTI income. The Company’s federal effective tax rate on GILTI was therefore 21%. As of March 31, 2024 and September 30, 2023, there was $88.7 million and $77.8 million of U.S. federal income taxes receivable from its parent company on the SB/RH Condensed Consolidated Statements of Financial Position, calculated as if SB/RH were a separate taxpayer.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2024
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 March 31, 2024, there was an environmental remediation liability of $4.9 million, with $1.1 million included in Other Current Liabilities and $3.8 million included in Other Long-Term Liabilities on the Condensed Consolidated Statements of Financial Position. As of September 30, 2023, there was an environmental remediation liability of $5.4 million, with $1.5 million included in Other Current Liabilities and $3.9 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 March 31, 2024 and September 30, 2023, the Company recognized $2.6 million and $3.0 million, respectively, 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 $0.2 million and $0.3 million of warranty accruals as of March 31, 2024 and September 30, 2023, included in Other Current Liabilities on the Condensed Consolidated Statements of Financial Position. Product Safety Recalls. During the years ended September 30, 2022 and 2023, the Company and its HPC segment initiated voluntary product safety recalls in collaboration with the U.S. Consumer Product Safety Commission (" CPSC") for specific products, 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 of retail inventory from customers, write-off of affected inventory, and other costs to facilitate the recall such as notification, shipping and handling, consumer refunds, and rework and destruction of affected products, as needed, and evaluated the probability of redemption. Certain products were remediated through the issuance of replacement parts and did not require a full recall of the affected product, with costs included to facilitate the remediation, rework and related shipping and handling. During the three month period ended March 31, 2024, the Company was required by the CPSC to reissue a recall that was previously remediated through the issuance of a replacement part in accordance with previously agreed-up remediation plans with the CPSC, expanding the requirements to issue a complete recall of the affected product. As a result, the reissued recall resulted in the recognition of incremental costs and reserves to address inventory returns from customers, write-off of the affected inventory, consumer refunds and other costs to facilitate the reissued recall. As a result, the Company recognized $6.2 million and $6.0 million as of March 31, 2024 and September 30, 2023, respectively, in Other Current Liabilities on the Consolidated Statement of Financial Position associated with the estimated costs for the recalls. Additionally, for certain products affected by the recalls, 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 $6.7 million and $7.1 million as of March 31, 2024 and September 30, 2023, respectively, in Other Receivables on the Condensed Consolidated Statement of Financial Position related to recovery from such indemnification provisions. Representation and Warranty Insurance Proceeds. On February 18, 2022, the Company acquired all of the membership interests in HPC Brands, LLC, which consist of the home appliances and cookware business of Tristar Products, Inc. (the "Tristar Business") pursuant to a Membership Interest Purchase agreement dated February 3, 2022 (the "Acquisition Agreement"). During the year ended September 30, 2023, the Company submitted a claim under its representation and warranty insurance policies, seeking coverage for losses resulting from breaches of certain representations and warranties in the Acquisition Agreement. During the three and six month periods ended March 31, 2024, the Company recognized a gain of $65.0 million on the Condensed Consolidated Statement of Income attributable to insurance proceeds received from its representation and warranty insurance policies. As of March 31, 2024, the Company has recognized cash receipts of $50.0 million associated with the insurance proceeds and $15.0 million as Other Receivables on the Condensed Statement of Financial Position based on the settlement agreement for the remaining portion which was received in April 2024.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
SEGMENT INFORMATION	Mar. 31, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Net sales relating to the segments for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 GPC $ 289.9 $ 296.7 $ 566.8 $ 574.3 H&G 160.7 153.3 232.7 224.6 HPC 267.9 279.2 611.2 643.6 Net sales $ 718.5 $ 729.2 $ 1,410.7 $ 1,442.5 The Chief Operating Decision Maker of the Company uses Adjusted EBITDA as the primary operating metric in evaluating the business and making operating decisions. EBITDA is calculated by excluding the Company’s income tax expense, interest expense, depreciation expense and amortization expense (from intangible assets) from net income. Adjusted EBITDA further excludes • 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 12 – Share Based Compensation for further details; • Incremental project costs associated with strategic transactions, restructuring and optimization 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, development and implementation of strategies to optimize operations, reduce costs, increase revenues, improve profit margins, including recognition of one-time exit or disposal costs. These amounts are excluded from our performance metrics as they are reflective of incremental investment by the Company towards strategic initiatives and business development activities. Incremental costs directly attributable to such initiatives are not considered recurring or reflective of the continuing ongoing operations of the consolidated group or segments. Refer to the Strategic transactions, restructuring and optimization initiatives discussion within the Overview section, included elsewhere in this Quarterly Report, for further discussion; • 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. During the three and six month periods ended March 31, 2024 and April 2, 2023, the Company recognized non-cash expense due to the incremental value recognized as part of the Tristar Business acquisition on right of use operating leases with below market rent; • 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, when applicable. During the three and six month period ended March 31, 2024, the Company recognized impairments of its Rejuvenate® and a non-core HPC tradename indefinite lived intangible assets, along with an impairment charge on a right of use operating lease asset associated with an HPC facility that was exited prior to end of its term. See Note 7 - Goodwill and Intangibles, for further details. During the three and six month period ended April 2, 2023, the Company recognized impairment of indefinite lived intangible assets for its Rejuvenate® and PowerXL® indefinite lived tradenames, along with an impairment on idle equipment associated with the early exit of a GPC warehouse lease and impairments on right of use operating lease assets associated with GPC and HPC facilities that were exited prior to the end of their term; • Gain realized from proceeds received on the representation and warranties insurance policies associated with the Tristar Business acquisition. Refer to Note 15 - Commitment and Contingencies in the Notes to the Condensed Consolidated Financial Statements included elsewhere in this Quarterly Report for further details; • Incremental reserves for non-recurring litigation or environmental remediation activity attributable to significant and unusual nonrecurring matters with no previous history or precedent. During the three and six month periods ended March 31, 2024, such costs were directly attributable to legal costs incurred for the proceeds received from the representation and warranties insurance policies associated with the Tristar Business acquisition. Refer to Note 15 - Commitment and Contingencies for further details; • Non-cash gain realized from the repurchase of debt obligations at a discount, net deferred financing costs, during the three and six month periods ended March 31, 2024; • Incremental costs associated with the recognition of product recall costs incurred by the HPC segment in collaboration with the CPSC, initiated at the end of the year ended September 30 2022 and during the year ended September 30, 2023, resulting in the accrual and recognition of incremental costs for the recall, product returns from customers, write-off of inventory on hand, and other costs such as notification, shipping and handling, rework and destruction of affected products, and consumer refunds, as needed. Such costs are not recurring and directly attributable to the recall event, excluding all other costs associated with product warranty and returns. During the three month period ended March 31, 2024, the Company was required by the CPSC to reissue a previously issued recall to provide a cash refund to customers, resulting in the recognition of incremental costs and reserves See Note 15 - Commitments and Contingencies for further details; • Unallocated shared costs reflect the costs associated with certain shared and center-led administrative functions such as information technology, human resources, finance and accounting, supply chain and commercial operations, supporting the HHI business during the period the Company owned and operated the business through the close of the HHI divestiture on June 20, 2023. Such costs are excluded from income from discontinued operations as they are not a direct cost of the discontinued business but a result of indirect allocations in accordance of US GAAP, but reflected as part of income from continuing operations for all periods presented, and requiring retroactive adjustment for all periods presented. HHI was previously a segment of the consolidated group and was excluded from the consolidated Adjusted EBITDA since being recognized as discontinued operations. As a result, for all periods in which HHI was owned and operated by the Company, including comparable periods requiring retroactive adjustment, the adjustment is recognized to reconcile net income from continuing operations to Adjusted EBITDA of the remaining segments of the consolidated group. With the close of the HHI divestiture on June 20, 2023, there is no adjustment recognized as such shared costs are mitigated through income from TSAs during the transition period post-separation, with subsequent restructuring initiatives to rightsize extraneous costs. See Note 2 – Divestitures in Notes to the Condensed Consolidated Financial Statements, included elsewhere in this Quarterly Report for further details; • Non-cash gain from the remeasurement in the contingent consideration liability associated with the Tristar Business acquisition during the six month period ended March 31, 2023; • For the three and six month periods ended April 2, 2023, the impact from the early settlement of foreign currency cash flow hedges during the year ended September 30, 2022, resulting in assumed losses at the original stated maturities of foreign currency cash flow hedges in our EMEA region that were settled early 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 excluded gains intended to mitigate costs during the year ending September 30, 2023; and • Other adjustments are attributable to: (1) key executive severance and other one-time compensatory costs; and (2) non-recurring unusual insurable losses, including any the receipt of insurance proceeds or recovery realized. Segment Adjusted EBITDA for the reportable segments for SBH for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 GPC $ 62.3 $ 46.3 $ 115.1 $ 83.5 H&G 29.2 15.1 28.5 12.8 HPC 17.8 (1.9) 44.5 11.3 Total segment adjusted EBITDA 109.3 59.5 188.1 107.6 Corporate (3.0) 8.5 (8.5) 16.8 Interest expense 16.9 31.6 36.1 65.0 Depreciation 14.3 11.9 28.8 24.1 Amortization 11.1 10.5 22.2 20.9 Share based compensation 4.5 4.5 8.4 7.7 HHI divestiture and separation costs 0.8 1.4 2.1 2.9 HPC separation initiatives 2.8 1.1 3.1 3.5 Tristar integration — 4.0 — 9.7 Fiscal 2023 and 2022 restructuring 0.4 4.6 0.9 5.1 Global ERP transformation 3.9 3.3 6.9 4.9 Russia closing initiative — (0.1) — 2.8 Other project costs 0.1 6.5 0.1 11.9 Non-cash purchase accounting adjustments 0.5 0.5 0.9 0.9 Impairment of equipment and operating lease assets 0.5 4.2 0.5 4.5 Impairment of intangible assets 39.0 67.0 43.0 67.0 Representation and warranty insurance proceeds (65.0) — (65.0) — Legal and environmental 0.3 — 1.5 — Gain from debt repurchase — — (4.7) — HPC product recall 6.7 1.6 6.0 1.9 Unallocated shared costs — 6.3 — 12.5 Early settlement of foreign currency cash flow hedges — 1.3 — 3.9 Gain from remeasurement of contingent consideration liability — — — (1.5) Other 0.1 0.6 0.5 5.0 Income (loss) from continuing operations before income taxes $ 75.4 $ (109.8) $ 105.3 $ (161.9) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 GPC $ 62.3 $ 46.3 $ 115.1 $ 83.5 H&G 29.2 15.1 28.5 12.8 HPC 17.8 (1.9) 44.5 11.3 Total segment adjusted EBITDA 109.3 59.5 188.1 107.6 Corporate (3.2) 8.3 (9.0) 16.7 Interest expense 16.9 31.7 36.1 65.1 Depreciation 14.3 11.9 28.8 24.1 Amortization 11.1 10.5 22.2 20.9 Share based compensation 4.1 4.0 7.8 7.1 HHI divestiture and separation costs 0.8 1.4 2.1 2.9 HPC separation initiatives 2.8 1.1 3.1 3.5 Tristar integration — 4.0 — 9.7 Fiscal 2023 and 2022 restructuring 0.4 4.6 0.9 5.1 Global ERP transformation 3.9 3.3 6.9 4.9 Russia closing initiative — (0.1) — 2.8 Other project costs 0.1 6.5 0.1 11.9 Non-cash purchase accounting adjustments 0.5 0.5 0.9 0.9 Impairment of equipment and operating lease assets 0.5 4.2 0.5 4.5 Impairment of intangible assets 39.0 67.0 43.0 67.0 Representation and warranty insurance proceeds (65.0) — (65.0) — Legal and environmental 0.3 — 1.5 — Gain from debt repurchase — — (4.7) — HPC product recall 6.7 1.6 6.0 1.9 Unallocated shared costs — 6.3 — 12.5 Early settlement of foreign currency cash flow hedges — 1.3 — 3.9 Gain from remeasurement of contingent consideration liability — — — (1.5) Other 0.1 0.6 0.6 5.0 Income (loss) from continuing operations before income taxes $ 76.0 $ (109.2) $ 106.3 $ (161.3)

EARNINGS PER SHARE _ SBH

EARNINGS PER SHARE – SBH	6 Months Ended
EARNINGS PER SHARE – SBH	Mar. 31, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE - SBH	EARNINGS PER SHARE – SBH The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive shares for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions, except per share amounts) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Numerator Net income (loss) from continuing operations attributable to controlling interest $ 50.1 $ (75.1) $ 67.5 $ (115.3) Income from discontinued operations attributable to controlling interest, net of tax 11.0 21.4 22.7 40.7 Net income (loss) attributable to controlling interest $ 61.1 $ (53.7) $ 90.2 $ (74.6) Denominator Weighted average shares outstanding – basic 30.2 41.0 32.1 40.9 Dilutive shares 0.2 — 0.1 — Weighted average shares outstanding – diluted 30.4 41.0 32.2 40.9 Earnings per share Basic earnings per share from continuing operations $ 1.66 $ (1.83) $ 2.10 $ (2.82) Basic earnings per share from discontinued operations 0.37 0.52 0.71 1.00 Basic earnings per share $ 2.03 $ (1.31) $ 2.81 $ (1.82) Diluted earnings per share from continuing operations $ 1.65 $ (1.83) $ 2.09 $ (2.82) Diluted earnings per share from discontinued operations 0.36 0.52 0.71 1.00 Diluted earnings per share $ 2.01 $ (1.31) $ 2.80 $ (1.82) Weighted average number of anti-dilutive shares excluded from denominator — 0.1 — 0.1

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
SUBSEQUENT EVENT	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT In May 2024, the Company and its HPC segment entered into a new trademark license agreement (the "License Agreement") with SBD which terminates the previous arrangement, with an effective date of January 1, 2024. Pursuant to the License Agreement, the Company will license the B+D brand in North America, Latin America (excluding Brazil) and the Caribbean for four categories of household appliance: beverage products, food preparation products, garment care products and cooking products. The License Agreement has an initial four-year term ending December 31, 2027, with two subsequent four-year renewal rights each based upon meeting certain sales targets at the end of each renewal period, extending the total contract term to December 31, 2035. The License Agreement does not renew if these targets are not satisfied. Under the terms of the License Agreement, the Company agrees to pay SBD royalties based on a percentage of sales, with a minimum annual royalty payment of $11.7 million for the first year in the initial term, with decreases in subsequent years in the initial term down to $10.2 million and is subject to adjustment with each renewal period. The License Agreement also requires us to comply with maximum annual returns rates for products and promotional spending commitments, See Note 3 - Revenue Recognition for further detail on revenue concentration from B+D products.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Pay vs Performance Disclosure
Net income (loss)	$ 61.1	$ (53.7)	$ 90.2	$ (74.6)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
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)	6 Months Ended
	Mar. 31, 2024
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, 2023. SBH’s and SB/RH’s fiscal year ends on September 30 and the Company reports its results using fiscal quarters whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Sunday. The exceptions are the first quarter, which begins on October 1, and the fourth quarter, which ends on September 30. As a result, the fiscal period end date for the three and six month periods included within this Quarterly Report for the Company are March 31, 2024 and April 2, 2023, respectively.
Newly Adopted Accounting Standards and Recently Issued Accounting Standards	Newly Adopted Accounting Standards In September 2022, the FASB issued ASU 2022-04, Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations Recently Issued Accounting Standards In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures , which provides updates to qualitative and quantitative reportable segment disclosure requirements, including enhanced disclosures about significant segment expenses and increased interim disclosure requirements, among others. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted, and the amendments should be applied retrospectively. This ASU will be effective for our Form 10-K for the year ending September 30, 2025 and our Form 10-Q for the first quarter of the year ending September 30, 2026. We are currently evaluating the impact this ASU may have on our consolidated financial statement disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which provides qualitative and quantitative updates to the rate reconciliation and income taxes paid disclosures, among others, in order to enhance the transparency of income tax disclosures, including consistent categories and greater disaggregation of information in the rate reconciliation and disaggregation by jurisdiction of income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The amendments should be applied prospectively; however, retrospective application is also permitted. This ASU will be effective for our Form 10-K for the year ending September 30, 2026. We are currently evaluating the impact this ASU may have on our consolidated financial statement disclosures. In March 2024, the U.S. Securities and Exchange Commission ("SEC") adopted final rules under SEC Release Nos. 33-11275 and 34-99678, The Enhancement and Standardization of Climate-Related Disclosures for Investors , which requires registrants to disclose certain climate-related information in registration statements and annual reports. The final rules include requirements to disclose material climate-related risks, activities to mitigate or adapt to such risks, information about the board of directors' oversight of climate-related risks and management's role in managing material climate-related risks, and information on any climate-related targets or goals that are material to the registrant's business, results of operations, or financial condition. In addition, the rules would require certain climate-related disclosure as it relates to severe weather events and other natural conditions and carbon offsets and renewable energy credits. Certain large registrants are also required to disclose Scope 1 and Scope 2 greenhouse gas ("GHG") emissions when material. While the SEC voluntarily stayed the rules due to pending judicial review, the rules in their current form would be effective for the Company beginning in our Form 10-K for the year ending September 30, 2026. The Company is currently assessing the impact that these rules may have on the Company's consolidated financial statements.

BASIS OF PRESENTATION AND SIG_3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Schedule of Changes in Supplier Finance Program	We adopted the ASU during the year ended September 30, 2023, except for the disclosure of roll-forward information, which was adopted during the first quarter of fiscal 2024. The following table summarizes the roll-forward of the supplier finance program for the six month period ended March 31, 2024: (in millions) Amount Outstanding payment obligations as of September 30, 2023 $ 17.9 Invoices confirmed during the period 36.5 Confirmed invoices paid during the period (38.4) Outstanding payment obligations as of March 31, 2024 $ 16.0

DIVESTITURES (Tables)

DIVESTITURES (Tables)	6 Months Ended
DIVESTITURES (Tables)	Mar. 31, 2024
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 six month periods ended March 31, 2024 and April 2, 2023: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Income from discontinued operations before income taxes – HHI $ 15.2 $ 59.5 $ 15.2 $ 104.4 (Loss) income from discontinued operations before income taxes – Other — (1.4) 10.3 (2.0) Interest expense on corporate debt allocated to discontinued operations — 17.8 — 34.0 Income from discontinued operations before income taxes 15.2 40.3 25.5 68.4 Income tax expense from discontinued operations 4.2 18.9 2.8 27.5 Income from discontinued operations, net of tax 11.0 21.4 22.7 40.9 Income from discontinued operations attributable to noncontrolling interest, net of tax — — — 0.2 Income from discontinued operations attributable to controlling interest, net of tax $ 11.0 $ 21.4 $ 22.7 $ 40.7
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 six month period ended April 2, 2023: Three Month Period Ended Six Month Period Ended (in millions) April 2, 2023 April 2, 2023 Net sales $ 383.3 $ 746.1 Cost of goods sold 253.3 498.0 Gross profit 130.0 248.1 Operating expenses 68.9 140.0 Operating income 61.1 108.1 Interest expense 0.8 1.7 Other non-operating expense, net 0.8 2.0 Income from discontinued operations before income taxes $ 59.5 $ 104.4
Summary of Significant Non-cash Items and Capital Expenditures of Discontinued Operations	The following table presents significant non-cash items and capital expenditures of discontinued operations from the HHI divestiture for the three and six month period ended April 2, 2023: Three Month Period Ended Six Month Period Ended (in millions) April 2, 2023 April 2, 2023 Share based compensation $ 0.3 $ 1.1 Purchases of property, plant and equipment 4.4 8.0

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
REVENUE RECOGNITION (Tables)	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table disaggregates our revenue for the three and six month periods ended March 31, 2024 and April 2, 2023, by the Company’s key revenue streams, segments and geographic region (based upon destination): Three Month Period Ended March 31, 2024 Three Month Period Ended April 2, 2023 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 179.2 $ 158.5 $ 105.1 $ 442.8 $ 186.4 $ 151.3 $ 121.6 $ 459.3 EMEA 97.8 — 101.0 198.8 94.4 — 99.2 193.6 LATAM 2.9 1.5 44.8 49.2 4.5 1.5 38.8 44.8 APAC 6.5 — 15.1 21.6 7.4 — 17.4 24.8 Licensing 2.2 0.7 1.8 4.7 2.6 0.5 1.9 5.0 Service and other 1.3 — 0.1 1.4 1.4 — 0.3 1.7 Total Revenue $ 289.9 $ 160.7 $ 267.9 $ 718.5 $ 296.7 $ 153.3 $ 279.2 $ 729.2 Six Month Period Ended March 31, 2024 Six Month Period Ended April 2, 2023 (in millions) GPC H&G HPC Total GPC H&G HPC Total Product Sales NA $ 348.0 $ 228.4 $ 240.1 $ 816.5 $ 360.8 $ 220.2 $ 286.1 $ 867.1 EMEA 193.0 — 245.2 438.2 181.0 — 236.5 417.5 LATAM 5.8 3.2 88.1 97.1 7.7 3.5 80.6 91.8 APAC 12.7 — 33.9 46.6 16.9 — 35.2 52.1 Licensing 4.7 1.1 3.6 9.4 5.0 0.9 4.3 10.2 Service and other 2.6 — 0.3 2.9 2.9 — 0.9 3.8 Total Revenue $ 566.8 $ 232.7 $ 611.2 $ 1,410.7 $ 574.3 $ 224.6 $ 643.6 $ 1,442.5

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
INVENTORIES (Tables)	Mar. 31, 2024
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: (in millions) March 31, 2024 September 30, 2023 Raw materials $ 53.8 $ 55.8 Work-in-process 6.7 6.2 Finished goods 393.8 400.8 Inventories $ 454.3 $ 462.8

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Tables)	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consist of the following: (in millions) March 31, 2024 September 30, 2023 Land, buildings and improvements $ 84.8 $ 83.4 Machinery, equipment and other 337.0 330.1 Computer software 139.5 136.2 Finance leases 138.4 136.9 Construction in progress 24.5 18.1 Property, plant and equipment 724.2 704.7 Accumulated depreciation (454.7) (429.6) Property, plant and equipment, net $ 269.5 $ 275.1

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Mar. 31, 2024
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 Total As of September 30, 2023 $ 512.1 $ 342.6 $ 854.7 Foreign currency impact 3.6 — 3.6 As of March 31, 2024 $ 515.7 $ 342.6 $ 858.3
Schedule of Carrying Value and Accumulated Amortization for Intangible Assets	The carrying value and accumulated amortization of intangible assets are as follows: March 31, 2024 September 30, 2023 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets: Customer relationships $ 637.5 $ (431.9) $ 205.6 $ 635.0 $ (412.9) $ 222.1 Technology assets 75.3 (38.5) 36.8 75.3 (35.9) 39.4 Tradenames 28.8 (9.7) 19.1 27.6 (7.4) 20.2 Total amortizable intangible assets 741.6 (480.1) 261.5 737.9 (456.2) 281.7 Indefinite-lived intangible assets – tradenames 740.8 — 740.8 778.4 — 778.4 Total Intangible Assets $ 1,482.4 $ (480.1) $ 1,002.3 $ 1,516.3 $ (456.2) $ 1,060.1
Schedule of Future Amortization Expense	Excluding the impact of any future acquisitions, dispositions or changes in foreign currency, the Company estimates annual amortization expense of intangible assets for the next five fiscal years will be as follows: (in millions) Amortization 2024 $ 44.4 2025 41.3 2026 39.7 2027 39.7 2028 37.9

DEBT (Tables)

DEBT (Tables)	6 Months Ended
DEBT (Tables)	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of Debt	Debt with external lenders consists of the following: March 31, 2024 September 30, 2023 (in millions) Amount Rate Amount Rate Spectrum Brands Inc. ("SBI") 4.00% Notes, due October 1, 2026 $ 458.5 4.0 % $ 448.8 4.0 % 5.00% Notes, due October 1, 2029 289.1 5.0 % 297.2 5.0 % 5.50% Notes, due July 15, 2030 155.7 5.5 % 288.5 5.5 % 3.875% Notes, due March 15, 2031 413.7 3.9 % 453.0 3.9 % Obligations under finance leases 83.5 5.3 % 86.4 5.3 % Total Spectrum Brands, Inc. debt 1,400.5 1,573.9 Debt issuance costs (17.1) (18.4) Less current portion (9.0) (8.6) Long-term debt, net of current portion $ 1,374.4 $ 1,546.9

DERIVATIVES (Tables)

DERIVATIVES (Tables)	6 Months Ended
DERIVATIVES (Tables)	Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Impact of Designated Hedges and Gain (Loss)	The following table summarizes the impact of designated cash flow hedges and the pre-tax gain (loss) recognized in the Condensed Consolidated Statements of Income for the three and six month periods ended March 31, 2024 and April 2, 2023, respectively: Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the three month periods ended (in millions) March 31, 2024 April 2, 2023 Line Item March 31, 2024 April 2, 2023 Foreign exchange contracts $ — $ 0.1 Net sales $ 0.1 $ — Foreign exchange contracts 1.4 (7.5) Cost of goods sold (4.9) (4.9) Total $ 1.4 $ (7.4) $ (4.8) $ (4.9) Unrealized Gain (Loss) in OCI Before Reclassification Reclassified Gain (Loss) to Continuing Operations For the six month periods ended (in millions) March 31, 2024 April 2, 2023 Line Item March 31, 2024 April 2, 2023 Foreign exchange contracts $ — $ 0.1 Net sales $ 0.1 $ 0.1 Foreign exchange contracts (9.2) (33.2) Cost of goods sold (10.0) (2.5) Total $ (9.2) $ (33.1) $ (9.9) $ (2.4) Three Month Periods Ended Six Month Periods Ended Unrealized Gain (Loss) in OCI (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Net investment hedge $ 11.6 $ (12.5) $ (9.7) $ (46.4)
Summary of Impact of Derivative Instruments	The following summarizes the gain (loss) realized from derivative instruments not designated as hedges for accounting purposes on the accompanying Condensed Consolidated Statements of Income for the three and six month periods ended March 31, 2024 and April 2, 2023, pre-tax: Three Month Periods Ended Six Month Periods Ended (in millions) Line Item March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Foreign exchange contracts Other non-operating expense, net $ 5.5 $ (0.1) $ (7.6) $ (22.3)
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 March 31, 2024 September 30, 2023 Derivative Assets Foreign exchange contracts – designated as hedge Other receivables $ 0.8 $ 1.4 Foreign exchange contracts – designated as hedge Deferred charges and other 0.1 0.1 Foreign exchange contracts – not designated as hedge Other receivables 2.5 1.8 Total Derivative Assets $ 3.4 $ 3.3 Derivative Liabilities Foreign exchange contracts – designated as hedge Accounts payable $ 6.4 $ 8.1 Foreign exchange contracts – designated as hedge Other long term liabilities 0.4 — Foreign exchange contracts – not designated as hedge Accounts payable 11.0 0.9 Total Derivative Liabilities $ 17.8 $ 9.0

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Mar. 31, 2024
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 March 31, 2024 and September 30, 2023 according to the fair value hierarchy are as follows: March 31, 2024 September 30, 2023 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Level 1 Level 2 Level 3 Fair Value Carrying Derivative Assets $ — $ 3.4 $ — $ 3.4 $ 3.4 $ — $ 3.3 $ — $ 3.3 $ 3.3 Derivative Liabilities — 17.8 — 17.8 17.8 — 9.0 — 9.0 9.0 Debt — 1,368.1 — 1,368.1 1,383.4 — 1,418.6 — 1,418.6 1,555.5

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	6 Months Ended
SHAREHOLDERS' EQUITY (Tables)	Mar. 31, 2024
Equity [Abstract]
Summary of Activity of Common Stock Repurchase Program	The following summarizes the activity of common stock repurchases for the three and six month periods ended March 31, 2024. There was no repurchase activity for the three and six month periods ended April 2, 2023. March 31, 2024 Three Month Periods Ended (in millions except per share data) Number of Shares Repurchased Average Price Per Share Amount Open Market Purchases 1.2 $ 80.62 $ 97.6 March 31, 2024 Six Month Periods Ended (in millions except per share data) Number of Average Amount Open Market Purchases 4.5 $ 75.41 $ 340.5 ASR 1.3 65.84 83.2 Total Purchases 5.8 73.32 $ 423.7

SHARE BASED COMPENSATION (Table

SHARE BASED COMPENSATION (Tables)	6 Months Ended
SHARE BASED COMPENSATION (Tables)	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Share Based Compensation Expense	The following is a summary of share based compensation expense included in Selling, General & Administrative on the Company's Condensed Consolidated Statements of Income for the three and six month periods ended March 31, 2024 and April 2, 2023 for SBH and SB/RH, respectively. Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 SBH $ 4.5 $ 4.5 $ 8.4 $ 7.7 SB/RH 4.1 4.0 7.8 7.1
Summary of Activity of the RSUs Granted	The following is a summary of RSU grants issued during the six month period ended March 31, 2024: SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.05 $ 66.80 $ 3.6 0.03 $ 67.17 $ 2.2 Vesting in more than 12 months 0.15 66.73 9.8 0.15 66.73 9.8 Total time-based grants 0.20 66.75 13.4 0.18 66.81 12.0 Performance-based grants 0.24 66.90 16.1 0.24 66.90 16.1 Total grants 0.44 66.83 $ 29.5 0.42 66.86 $ 28.1

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accumulated Other Comprehensive Income	The change in the components of AOCI for the six month period ended March 31, 2024, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2023 $ (216.1) $ 1.4 $ (34.7) $ (249.4) Other comprehensive income (loss) before reclassification 15.4 (10.6) (1.1) 3.7 Net reclassification for loss to income from continuing operations — 5.1 0.2 5.3 Other comprehensive income (loss) before tax 15.4 (5.5) (0.9) 9.0 Deferred tax effect 5.6 1.5 0.2 7.3 Other comprehensive income (loss), net of tax 21.0 (4.0) (0.7) 16.3 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 20.9 (4.0) (0.7) 16.2 Balance at December 31, 2023 (195.2) (2.6) (35.4) (233.2) Other comprehensive (loss) income before reclassification (0.4) 1.4 0.3 1.3 Net reclassification for loss to income from continuing operations — 4.8 0.2 5.0 Other comprehensive (loss) income before tax (0.4) 6.2 0.5 6.3 Deferred tax effect (2.9) (1.6) 0.1 (4.4) Other comprehensive (loss) income , net of tax (3.3) 4.6 0.6 1.9 Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.1) — — (0.1) Other comprehensive (loss) income attributable to controlling interest (3.2) 4.6 0.6 2.0 Balance at March 31, 2024 $ (198.4) $ 2.0 $ (34.8) $ (231.2) The change in the components of AOCI for the six month period ended April 2, 2023, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2022 $ (285.9) $ 16.8 $ (34.0) $ (303.1) Other comprehensive income (loss) before reclassification 26.6 (25.4) (2.3) (1.1) Net reclassification for (gain) loss to income from continuing operations — (2.5) 0.9 (1.6) Other comprehensive income (loss) before tax 26.6 (27.9) (1.4) (2.7) Deferred tax effect 8.8 7.2 1.2 17.2 Other comprehensive income (loss), net of tax 35.4 (20.7) (0.2) 14.5 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.2 — — 0.2 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.1 — — 0.1 Other comprehensive income (loss) attributable to controlling interest 35.1 (20.7) (0.2) 14.2 Balance at January 1, 2023 (250.8) (3.9) (34.2) (288.9) Other comprehensive income (loss) before reclassification 14.6 (7.1) 0.1 7.6 Net reclassification for loss (gain) to income from continuing operations — 4.9 (0.7) 4.2 Net reclassification for gain to income from discontinued operations — (0.1) — (0.1) Other comprehensive income (loss) before tax 14.6 (2.3) (0.6) 11.7 Deferred tax effect 3.7 0.7 0.1 4.5 Other comprehensive income (loss), net of tax 18.3 (1.6) (0.5) 16.2 Less: other comprehensive 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)
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 March 31, 2024 Six Month Period Ended March 31, 2024 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 (4.9) — (4.9) (10.0) — (10.0) Other non-operating expense (income), net — (0.2) (0.2) — (0.4) (0.4) 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 April 2, 2023 Six Month Period Ended April 2, 2023 Derivative Instruments Defined Benefit Pension Total Derivative Instruments Defined Benefit Pension Total Net Sales $ — $ — $ — $ 0.1 $ — $ 0.1 Cost of goods sold (4.9) — (4.9) (2.5) — (2.5) Other non-operating expense (income), net — 0.7 0.7 — (0.2) (0.2) Income from discontinued operations, net of tax 0.1 — 0.1 0.1 — 0.1

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
INCOME TAXES (Tables)	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate	The effective tax rate for the three and six month periods ended March 31, 2024 and April 2, 2023, was as follows: Three Month Periods Ended Six Month Periods Ended Effective tax rate March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 SBH 33.8 % 31.7 % 36.0 % 29.0 % SB/RH 33.7 % 31.2 % 35.5 % 28.7 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
SEGMENT INFORMATION (Tables)	Mar. 31, 2024
Segment Reporting [Abstract]
Net Sales Relating to Segments	Net sales relating to the segments for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 GPC $ 289.9 $ 296.7 $ 566.8 $ 574.3 H&G 160.7 153.3 232.7 224.6 HPC 267.9 279.2 611.2 643.6 Net sales $ 718.5 $ 729.2 $ 1,410.7 $ 1,442.5
Schedule of Segment Information	Segment Adjusted EBITDA for the reportable segments for SBH for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 GPC $ 62.3 $ 46.3 $ 115.1 $ 83.5 H&G 29.2 15.1 28.5 12.8 HPC 17.8 (1.9) 44.5 11.3 Total segment adjusted EBITDA 109.3 59.5 188.1 107.6 Corporate (3.0) 8.5 (8.5) 16.8 Interest expense 16.9 31.6 36.1 65.0 Depreciation 14.3 11.9 28.8 24.1 Amortization 11.1 10.5 22.2 20.9 Share based compensation 4.5 4.5 8.4 7.7 HHI divestiture and separation costs 0.8 1.4 2.1 2.9 HPC separation initiatives 2.8 1.1 3.1 3.5 Tristar integration — 4.0 — 9.7 Fiscal 2023 and 2022 restructuring 0.4 4.6 0.9 5.1 Global ERP transformation 3.9 3.3 6.9 4.9 Russia closing initiative — (0.1) — 2.8 Other project costs 0.1 6.5 0.1 11.9 Non-cash purchase accounting adjustments 0.5 0.5 0.9 0.9 Impairment of equipment and operating lease assets 0.5 4.2 0.5 4.5 Impairment of intangible assets 39.0 67.0 43.0 67.0 Representation and warranty insurance proceeds (65.0) — (65.0) — Legal and environmental 0.3 — 1.5 — Gain from debt repurchase — — (4.7) — HPC product recall 6.7 1.6 6.0 1.9 Unallocated shared costs — 6.3 — 12.5 Early settlement of foreign currency cash flow hedges — 1.3 — 3.9 Gain from remeasurement of contingent consideration liability — — — (1.5) Other 0.1 0.6 0.5 5.0 Income (loss) from continuing operations before income taxes $ 75.4 $ (109.8) $ 105.3 $ (161.9) Segment Adjusted EBITDA for reportable segments for SB/RH for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 GPC $ 62.3 $ 46.3 $ 115.1 $ 83.5 H&G 29.2 15.1 28.5 12.8 HPC 17.8 (1.9) 44.5 11.3 Total segment adjusted EBITDA 109.3 59.5 188.1 107.6 Corporate (3.2) 8.3 (9.0) 16.7 Interest expense 16.9 31.7 36.1 65.1 Depreciation 14.3 11.9 28.8 24.1 Amortization 11.1 10.5 22.2 20.9 Share based compensation 4.1 4.0 7.8 7.1 HHI divestiture and separation costs 0.8 1.4 2.1 2.9 HPC separation initiatives 2.8 1.1 3.1 3.5 Tristar integration — 4.0 — 9.7 Fiscal 2023 and 2022 restructuring 0.4 4.6 0.9 5.1 Global ERP transformation 3.9 3.3 6.9 4.9 Russia closing initiative — (0.1) — 2.8 Other project costs 0.1 6.5 0.1 11.9 Non-cash purchase accounting adjustments 0.5 0.5 0.9 0.9 Impairment of equipment and operating lease assets 0.5 4.2 0.5 4.5 Impairment of intangible assets 39.0 67.0 43.0 67.0 Representation and warranty insurance proceeds (65.0) — (65.0) — Legal and environmental 0.3 — 1.5 — Gain from debt repurchase — — (4.7) — HPC product recall 6.7 1.6 6.0 1.9 Unallocated shared costs — 6.3 — 12.5 Early settlement of foreign currency cash flow hedges — 1.3 — 3.9 Gain from remeasurement of contingent consideration liability — — — (1.5) Other 0.1 0.6 0.6 5.0 Income (loss) from continuing operations before income taxes $ 76.0 $ (109.2) $ 106.3 $ (161.3)

EARNINGS PER SHARE _ SBH (Table

EARNINGS PER SHARE – SBH (Tables)	6 Months Ended
EARNINGS PER SHARE – SBH (Tables)	Mar. 31, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive shares for the three and six month periods ended March 31, 2024 and April 2, 2023, are as follows: Three Month Periods Ended Six Month Periods Ended (in millions, except per share amounts) March 31, 2024 April 2, 2023 March 31, 2024 April 2, 2023 Numerator Net income (loss) from continuing operations attributable to controlling interest $ 50.1 $ (75.1) $ 67.5 $ (115.3) Income from discontinued operations attributable to controlling interest, net of tax 11.0 21.4 22.7 40.7 Net income (loss) attributable to controlling interest $ 61.1 $ (53.7) $ 90.2 $ (74.6) Denominator Weighted average shares outstanding – basic 30.2 41.0 32.1 40.9 Dilutive shares 0.2 — 0.1 — Weighted average shares outstanding – diluted 30.4 41.0 32.2 40.9 Earnings per share Basic earnings per share from continuing operations $ 1.66 $ (1.83) $ 2.10 $ (2.82) Basic earnings per share from discontinued operations 0.37 0.52 0.71 1.00 Basic earnings per share $ 2.03 $ (1.31) $ 2.81 $ (1.82) Diluted earnings per share from continuing operations $ 1.65 $ (1.83) $ 2.09 $ (2.82) Diluted earnings per share from discontinued operations 0.36 0.52 0.71 1.00 Diluted earnings per share $ 2.01 $ (1.31) $ 2.80 $ (1.82) Weighted average number of anti-dilutive shares excluded from denominator — 0.1 — 0.1

BASIS OF PRESENTATION AND SIG_4

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2024	Sep. 30, 2023
Supplier Finance Program, Obligation [Roll Forward]
Outstanding payment obligations as of September 30, 2023	$ 17.9
Invoices confirmed during the period	36.5
Confirmed invoices paid during the period	(38.4)
Outstanding payment obligations as of March 31, 2024	$ 16
Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration]	Accounts payable	Accounts payable

DIVESTITURES - Summary of Compo

DIVESTITURES - Summary of Components of Income from Discontinued Operations, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Apr. 02, 2023	Jan. 01, 2023	Mar. 31, 2024	Apr. 02, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 11	$ 11.7	$ 21.4	$ 19.5	$ 22.7	$ 40.9
Income from discontinued operations attributable to noncontrolling interest, net of tax	0		0		0	0.2
Income from discontinued operations attributable to controlling interest, net of tax	11		21.4		22.7	40.7
Discontinued Operations, Held-for-sale or Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	15.2		40.3		25.5	68.4
Income tax expense from discontinued operations	4.2		18.9		2.8	27.5
Income from discontinued operations, net of tax	11		21.4		22.7	40.9
Income from discontinued operations attributable to noncontrolling interest, net of tax	0		0		0	0.2
Income from discontinued operations attributable to controlling interest, net of tax	11		21.4		22.7	40.7
Discontinued Operations, Held-for-sale or Disposed of by Sale \| HHI
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	15.2		59.5		15.2	104.4
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		(1.4)		10.3	(2)
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	$ 0		$ 17.8		$ 0	$ 34

DIVESTITURES - Narrative (Detai

DIVESTITURES - Narrative (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
DIVESTITURES - Narrative (Details) - USD ($) $ in Millions	Sep. 08, 2021	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Sep. 30, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other long-term liabilities		$ 174.9		$ 174.9		$ 158
Accounts payable		375.5		375.5		396.6
Purchase price settlement from sale of HHI		26.9		26.9	$ 0
Other current liabilities		174		174		178.4
Discontinued Operations, Held-for-sale or Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes		15.2	$ 40.3	25.5	68.4
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]
Income from discontinued operations before income taxes		15.2	59.5	15.2	104.4
Discontinued operation after disposal, revenue		7.9		15.9
Discontinued operation after disposal, accounts receivable, current		25		25		4
Other long-term liabilities		2.7		$ 2.7		2.6
Accounts payable						27.3
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						16.7
Other liabilities		14.4		$ 14.4		25.3
Other current liabilities						$ 8.6
Other \| 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		$ 0	$ (1.4)	$ 10.3	$ (2)

DIVESTITURES - Summary of Com_2

DIVESTITURES - Summary of Components of Income from Discontinued Operations before Income Taxes (Details) - Discontinued Operations, Disposed of by Sale - HHI - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 02, 2023	Apr. 02, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 383.3	$ 746.1
Cost of goods sold	253.3	498
Gross profit	130	248.1
Operating expenses	68.9	140
Operating income	61.1	108.1
Interest expense	0.8	1.7
Other non-operating expense, net	0.8	2
Income from discontinued operations before income taxes	$ 59.5	$ 104.4

DIVESTITURES - Significant Non-

DIVESTITURES - Significant Non-cash Items and Capital Expenditures of Discontinued Operations (Details) - HHI - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Apr. 02, 2023	Apr. 02, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Share based compensation	$ 0.3	$ 1.1
Purchases of property, plant and equipment	$ 4.4	$ 8

REVENUE RECOGNITION - Disaggreg

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Disaggregation of Revenue [Line Items]
Net sales	$ 718.5	$ 729.2	$ 1,410.7	$ 1,442.5
Licensing
Disaggregation of Revenue [Line Items]
Net sales	4.7	5	9.4	10.2
Service and other
Disaggregation of Revenue [Line Items]
Net sales	1.4	1.7	2.9	3.8
NA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	442.8	459.3	816.5	867.1
EMEA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	198.8	193.6	438.2	417.5
LATAM \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	49.2	44.8	97.1	91.8
APAC \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	21.6	24.8	46.6	52.1
GPC
Disaggregation of Revenue [Line Items]
Net sales	289.9	296.7	566.8	574.3
GPC \| Licensing
Disaggregation of Revenue [Line Items]
Net sales	2.2	2.6	4.7	5
GPC \| Service and other
Disaggregation of Revenue [Line Items]
Net sales	1.3	1.4	2.6	2.9
GPC \| NA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	179.2	186.4	348	360.8
GPC \| EMEA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	97.8	94.4	193	181
GPC \| LATAM \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	2.9	4.5	5.8	7.7
GPC \| APAC \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	6.5	7.4	12.7	16.9
H&G
Disaggregation of Revenue [Line Items]
Net sales	160.7	153.3	232.7	224.6
H&G \| Licensing
Disaggregation of Revenue [Line Items]
Net sales	0.7	0.5	1.1	0.9
H&G \| Service and other
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
H&G \| NA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	158.5	151.3	228.4	220.2
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	1.5	3.2	3.5
H&G \| APAC \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	0	0	0	0
HPC
Disaggregation of Revenue [Line Items]
Net sales	267.9	279.2	611.2	643.6
HPC \| Licensing
Disaggregation of Revenue [Line Items]
Net sales	1.8	1.9	3.6	4.3
HPC \| Service and other
Disaggregation of Revenue [Line Items]
Net sales	0.1	0.3	0.3	0.9
HPC \| NA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	105.1	121.6	240.1	286.1
HPC \| EMEA \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	101	99.2	245.2	236.5
HPC \| LATAM \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	44.8	38.8	88.1	80.6
HPC \| APAC \| Product Sales
Disaggregation of Revenue [Line Items]
Net sales	$ 15.1	$ 17.4	$ 33.9	$ 35.2

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Sep. 30, 2023
Concentration Risk [Line Items]
Net sales	$ 718.5	$ 729.2	$ 1,410.7	$ 1,442.5
Allowance for product returns	15.3		15.3		$ 12.8
Licensing
Concentration Risk [Line Items]
Net sales	4.7	5	9.4	10.2
HPC
Concentration Risk [Line Items]
Net sales	267.9	279.2	611.2	643.6
HPC \| Licensing
Concentration Risk [Line Items]
Net sales	1.8	1.9	3.6	4.3
Black and Decker \| HPC \| Licensing
Concentration Risk [Line Items]
Net sales	$ 78.6	$ 85.1	$ 172.5	$ 171.9
Customer Concentration Risk \| Two Customers \| Net Sales
Concentration Risk [Line Items]
Concentration risk percentage	33.50%	33.50%	35.80%	34.80%
Product Concentration Risk \| Revenue from Contract with Customer, Product and Service \| Licensing
Concentration Risk [Line Items]
Concentration risk percentage	10.90%	11.70%	12.20%	11.90%

RECEIVABLES AND CONCENTRATION_2

RECEIVABLES AND CONCENTRATION OF CREDIT RISK (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Dec. 31, 2023	Mar. 31, 2024	Sep. 30, 2023
Concentration Risk [Line Items]
Allowance for uncollectible receivables		$ 7	$ 7.7
Trade Receivables \| Customer Concentration Risk \| Two Customers
Concentration Risk [Line Items]
Concentration risk percentage	39.80%	43.70%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 53.8	$ 55.8
Work-in-process	6.7	6.2
Finished goods	393.8	400.8
Inventories	$ 454.3	$ 462.8

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Finance leases	$ 138.4	$ 136.9
Property, plant and equipment	724.2	704.7
Accumulated depreciation	(454.7)	(429.6)
Property, plant and equipment, net	269.5	275.1
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	84.8	83.4
Machinery, equipment and other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	337	330.1
Computer software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	139.5	136.2
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 24.5	$ 18.1

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 14.3	$ 11.9	$ 28.8	$ 24.1

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Changes in the Carrying Amount of Goodwill by Reporting Segment (Details) $ in Millions	6 Months Ended
	Mar. 31, 2024 USD ($)
Goodwill [Roll Forward]
Goodwill at beginning of period	$ 854.7
Foreign currency impact	3.6
Goodwill at end of period	858.3
GPC
Goodwill [Roll Forward]
Goodwill at beginning of period	512.1
Foreign currency impact	3.6
Goodwill at end of period	515.7
H&G
Goodwill [Roll Forward]
Goodwill at beginning of period	342.6
Foreign currency impact	0
Goodwill at end of period	$ 342.6

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Schedule of Carrying Value and Accumulated Amortization for Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 741.6	$ 737.9
Accumulated Amortization	(480.1)	(456.2)
Net	261.5	281.7
Total Intangible Assets, Gross Carrying Amount	1,482.4	1,516.3
Total Intangible Assets, Net	1,002.3	1,060.1
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	740.8	778.4
Net	740.8	778.4
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	637.5	635
Accumulated Amortization	(431.9)	(412.9)
Net	205.6	222.1
Technology assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	75.3	75.3
Accumulated Amortization	(38.5)	(35.9)
Net	36.8	39.4
Tradenames
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	28.8	27.6
Accumulated Amortization	(9.7)	(7.4)
Net	$ 19.1	$ 20.2

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Acquired Indefinite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	$ 39	$ 67	$ 43	$ 67
Amortization	11.1	$ 10.5	$ 22.2	$ 20.9
H&G
Acquired Indefinite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	39
HPC
Acquired Indefinite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	$ 4

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization Expense (Details) $ in Millions	Mar. 31, 2024 USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2024	$ 44.4
2025	41.3
2026	39.7
2027	39.7
2028	$ 37.9

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Debt Instrument [Line Items]
Obligations under finance leases	$ 83.5	$ 86.4
Total Spectrum Brands, Inc. debt	1,400.5	1,573.9
Debt issuance costs	(17.1)	(18.4)
Less current portion	(9)	(8.6)
Long-term debt, net of current portion	$ 1,374.4	$ 1,546.9
Stated rate	5.30%	5.30%
4.00% Notes, due October 1, 2026
Debt Instrument [Line Items]
Senior notes	$ 458.5	$ 448.8
Stated rate	4%	4%
5.00% Notes, due October 1, 2029
Debt Instrument [Line Items]
Senior notes	$ 289.1	$ 297.2
Stated rate	5%	5%
5.50% Notes, due July 15, 2030
Debt Instrument [Line Items]
Senior notes	$ 155.7	$ 288.5
Stated rate	5.50%	5.50%
3.875% Notes, due March 15, 2031
Debt Instrument [Line Items]
Senior notes	$ 413.7	$ 453
Stated rate	3.875%	3.90%

DEBT - Narrative (Details)

DEBT - Narrative (Details) - USD ($)		3 Months Ended		6 Months Ended
DEBT - Narrative (Details) - USD ($)	Oct. 19, 2023	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Sep. 30, 2023
Debt Instrument [Line Items]
Stated interest rate		5.30%		5.30%		5.30%
Gain from debt repurchase		$ 0	$ 0	$ 4,700,000	$ 0
5.00% Notes, due October 1, 2029
Debt Instrument [Line Items]
Stated interest rate		5%		5%		5%
5.50% Notes, due July 15, 2030
Debt Instrument [Line Items]
Stated interest rate		5.50%		5.50%		5.50%
Senior Notes
Debt Instrument [Line Items]
Extinguishment of debt				$ 180,100,000
Gain from debt repurchase				4,700,000
Senior Notes \| 5.00% Notes, due October 1, 2029
Debt Instrument [Line Items]
Extinguishment of debt				$ 8,100,000
Stated interest rate		5%		5%
Senior Notes \| 5.50% Notes, due July 15, 2030
Debt Instrument [Line Items]
Extinguishment of debt				$ 132,800,000
Stated interest rate		5.50%		5.50%
Senior Notes \| Notes 3.875% Due March 15, 2031
Debt Instrument [Line Items]
Extinguishment of debt				$ 39,200,000
Stated interest rate		3.875%		3.875%
Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 500,000,000
Line of credit facility, unused capacity, commitment fee percentage	0.20%
Line of credit facility, unused capacity, commitment fee percentage, maximum	0.40%
Offering fees				$ 4,000,000
Debt issuance costs		$ 3,200,000		3,200,000
Remaining borrowing capacity		490,300,000		490,300,000
Revolving Credit Facility \| Line of Credit \| Minimum \| SOFR
Debt Instrument [Line Items]
Percentage over base variable rate	1%
Revolving Credit Facility \| Line of Credit \| Minimum \| Alternate Base Rate
Debt Instrument [Line Items]
Percentage over base variable rate	0%
Revolving Credit Facility \| Line of Credit \| Minimum \| EURIBOR Rate
Debt Instrument [Line Items]
Percentage over base variable rate	1%
Revolving Credit Facility \| Line of Credit \| Minimum \| CORRA Rate
Debt Instrument [Line Items]
Percentage over base variable rate	1%
Revolving Credit Facility \| Line of Credit \| Minimum \| Canadian Prime Rate
Debt Instrument [Line Items]
Percentage over base variable rate	0%
Revolving Credit Facility \| Line of Credit \| Minimum \| SONIA Rate
Debt Instrument [Line Items]
Percentage over base variable rate	1%
Revolving Credit Facility \| Line of Credit \| Maximum \| SOFR
Debt Instrument [Line Items]
Percentage over base variable rate	2%
Revolving Credit Facility \| Line of Credit \| Maximum \| Alternate Base Rate
Debt Instrument [Line Items]
Percentage over base variable rate	1%
Revolving Credit Facility \| Line of Credit \| Maximum \| EURIBOR Rate
Debt Instrument [Line Items]
Percentage over base variable rate	2%
Revolving Credit Facility \| Line of Credit \| Maximum \| CORRA Rate
Debt Instrument [Line Items]
Percentage over base variable rate	2%
Revolving Credit Facility \| Line of Credit \| Maximum \| Canadian Prime Rate
Debt Instrument [Line Items]
Percentage over base variable rate	1%
Revolving Credit Facility \| Line of Credit \| Maximum \| SONIA Rate
Debt Instrument [Line Items]
Percentage over base variable rate	2%
Revolving Credit Facility \| Line of Credit \| U.S. Plans
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 400,000,000
Revolving Credit Facility \| Line of Credit \| Non-US
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 100,000,000
Letter of Credit \| Line of Credit
Debt Instrument [Line Items]
Long-term debt		$ 9,700,000		$ 9,700,000

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) € in Millions	Mar. 31, 2024 USD ($)	Mar. 31, 2024 EUR (€)	Sep. 30, 2023 USD ($)
Derivative [Line Items]
Stated interest rate	5.30%	5.30%	5.30%
4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount	$ 458,500,000		$ 448,800,000
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	$ 4,100,000
Notional value	324,800,000		$ 320,200,000
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	$ 690,800,000		$ 671,500,000
SBI \| Net investment hedge \| 4.00% Notes, due October 1, 2026
Derivative [Line Items]
Aggregate principal amount \| €		€ 425
Stated interest rate	4%	4%

DERIVATIVES - Summary of Impact

DERIVATIVES - Summary of Impact of Designated Hedges and Gain (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized gain (loss) on derivative instruments before reclassification	$ 1.4	$ (7.1)	$ (9.2)	$ (32.5)
Foreign exchange contracts
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified Gain (Loss) to Continuing Operations	(4.8)	(4.9)	(9.9)	(2.4)
Unrealized gain (loss) on derivative instruments before reclassification	1.4	(7.4)	(9.2)	(33.1)
Foreign exchange contracts \| Net sales
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified Gain (Loss) to Continuing Operations	0.1	0	0.1	0.1
Unrealized gain (loss) on derivative instruments before reclassification	0	0.1	0	0.1
Foreign exchange contracts \| Cost of goods sold
Derivative Instruments, Gain (Loss) [Line Items]
Reclassified Gain (Loss) to Continuing Operations	(4.9)	(4.9)	(10)	(2.5)
Unrealized gain (loss) on derivative instruments before reclassification	$ 1.4	$ (7.5)	$ (9.2)	$ (33.2)

DERIVATIVES - Summary of Impa_2

DERIVATIVES - Summary of Impact of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Foreign exchange contracts \| Other non-operating expense, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in operations	$ 5.5	$ (0.1)	$ (7.6)	$ (22.3)

DERIVATIVES - Schedule of Fair

DERIVATIVES - Schedule of Fair Value of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 3.4	$ 3.3
Derivative Liabilities	17.8	9
Foreign exchange contracts \| Other receivables \| Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	0.8	1.4
Foreign exchange contracts \| Other receivables \| Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	2.5	1.8
Foreign exchange contracts \| Deferred charges and other \| Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Assets	0.1	0.1
Foreign exchange contracts \| Accounts payable \| Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	6.4	8.1
Foreign exchange contracts \| Accounts payable \| Not Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	11	0.9
Foreign exchange contracts \| Other long term liabilities \| Designated as Hedging
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 0.4	$ 0

DERIVATIVES - Summary of Impa_3

DERIVATIVES - Summary of Impact of Designated Hedges and Gain (Loss) - Net Investment Hedge (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Net investment hedge
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) in OCI	$ 11.6	$ (12.5)	$ (9.7)	$ (46.4)

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	$ 3.4	$ 3.3
Derivative Liabilities	17.8	9
Debt	1,368.1	1,418.6
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	3.4	3.3
Derivative Liabilities	17.8	9
Debt	1,383.4	1,555.5
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	3.4	3.3
Derivative Liabilities	17.8	9
Debt	1,368.1	1,418.6
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 - Summary

SHAREHOLDERS' EQUITY - Summary of Activity of Common Stock Repurchase Program (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions			3 Months Ended		5 Months Ended	6 Months Ended
	Nov. 21, 2023	Jun. 20, 2023	Mar. 31, 2024	Dec. 31, 2023	Nov. 21, 2023	Mar. 31, 2024
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)						5.8
Average price per share (in dollars per share)						$ 73.32
Treasury stock repurchases			$ 97.6
Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchases			$ 97.6			$ 423.7
Open Market Purchases
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)			1.2			4.5
Average price per share (in dollars per share)			$ 80.62			$ 75.41
Open Market Purchases \| Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchases			$ 97.6			$ 340.5
ASR
Equity, Class of Treasury Stock [Line Items]
Number of Shares Repurchased (in shares)	1.3	5.3			6.6	1.3
Average price per share (in dollars per share)						$ 65.84
Treasury stock repurchases				$ 0
ASR \| Treasury Stock
Equity, Class of Treasury Stock [Line Items]
Treasury stock repurchases		$ 400		$ 83.2		$ 83.2

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details) - USD ($) $ / shares in Units, shares in Millions			3 Months Ended		5 Months Ended	6 Months Ended
	Nov. 21, 2023	Jun. 20, 2023	Mar. 31, 2024	Dec. 31, 2023	Nov. 21, 2023	Mar. 31, 2024	Apr. 02, 2023	Jun. 17, 2023
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases			$ 97,600,000
Payments for repurchase of common stock						$ 340,500,000	$ 0
Shares repurchased (in shares)						5.8
Treasury Stock
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases			97,600,000			$ 423,700,000
10b5-1 Repurchase Plan
Subsidiary, Sale of Stock [Line Items]
Common stock repurchase program, approved amount			$ 200,000,000			200,000,000
Treasury stock repurchases						$ 108,700,000
Accelerated share repurchase
Subsidiary, Sale of Stock [Line Items]
Common stock repurchase program, approved amount								$ 1,000,000,000
Treasury stock repurchases				$ 0
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)	1.3	5.3			6.6	1.3
Treasury stock, acquired, percentage		80%
Accelerated share repurchases, adjustment to recorded amount	$ 83,200,000
Accelerated share repurchases, final price paid (in dollars per share)					$ 75.67
Accelerated share repurchase \| Treasury Stock
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases		$ 400,000,000		83,200,000		$ 83,200,000
Accelerated share repurchase \| Additional Paid-in Capital
Subsidiary, Sale of Stock [Line Items]
Treasury stock repurchases		$ (100,000,000)		$ (83,200,000)

SHARE BASED COMPENSATION - Summ

SHARE BASED COMPENSATION - Summary of Share Based Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4.5	$ 4.5	$ 8.4	$ 7.7
SB/RH
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 4.1	$ 4	$ 7.8	$ 7.1

SHARE BASED COMPENSATION - Narr

SHARE BASED COMPENSATION - Narrative (Details) - LTIP	6 Months Ended
SHARE BASED COMPENSATION - Narrative (Details) - LTIP	Mar. 31, 2024
Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Performance-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

SHARE BASED COMPENSATION - Su_2

SHARE BASED COMPENSATION - Summary of Activity of the RSUs Granted (Details) $ / shares in Units, shares in Thousands, $ in Millions	6 Months Ended
	Mar. 31, 2024 USD ($) $ / shares shares
RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	440
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.83
Fair Value at Grant Date \| $	$ 29.5
Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	200
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.75
Fair Value at Grant Date \| $	$ 13.4
Time-based grants \| Vesting in less than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	50
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.80
Fair Value at Grant Date \| $	$ 3.6
Time-based grants \| Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	150
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.73
Fair Value at Grant Date \| $	$ 9.8
Performance-based grants \| Vesting in more than 12 months
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	$ 66.90
Fair Value at Grant Date \| $	$ 16.1
SB/RH \| RSU
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	420
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.86
Fair Value at Grant Date \| $	$ 28.1
SB/RH \| Time-based grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	180
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.81
Fair Value at Grant Date \| $	$ 12
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	30
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 67.17
Fair Value at Grant Date \| $	$ 2.2
SB/RH \| Time-based grants \| Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units (in shares) \| shares	150
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.73
Fair Value at Grant Date \| $	$ 9.8
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	240
Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 66.90
Fair Value at Grant Date \| $	$ 16.1

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME - Schedule of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Apr. 02, 2023	Jan. 01, 2023	Mar. 31, 2024	Apr. 02, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	$ 2,301.7	$ 2,518.3	$ 1,239.4	$ 1,269.1	$ 2,518.3	$ 1,269.1
Other comprehensive income (loss) before reclassification	1.3	3.7	7.6	(1.1)
Other comprehensive income (loss) before tax	6.3	9	11.7	(2.7)
Deferred tax effect	(4.4)	7.3	4.5	17.2
Net change to derive comprehensive income for the period	1.9	16.3	16.2	14.5	18.2	30.7
Balances at end of period	2,257.5	2,301.7	1,189.1	1,239.4	2,257.5	1,189.1
Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	5	5.3	4.2	(1.6)
Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income			(0.1)
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(233.2)	(249.4)	(288.9)	(303.1)	(249.4)	(303.1)
Net change to derive comprehensive income for the period	2	16.2	16	14.2
Other comprehensive income (loss) attributable to controlling interest	2	16.2	16	14.2
Balances at end of period	(231.2)	(233.2)	(272.9)	(288.9)	(231.2)	(272.9)
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(195.2)	(216.1)	(250.8)	(285.9)	(216.1)	(285.9)
Other comprehensive income (loss) attributable to controlling interest	(3.2)	20.9	18.1	35.1
Balances at end of period	(198.4)	(195.2)	(232.7)	(250.8)	(198.4)	(232.7)
Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Other comprehensive income (loss) before reclassification	(0.4)	15.4	14.6	26.6
Other comprehensive income (loss) before tax	(0.4)	15.4	14.6	26.6
Deferred tax effect	(2.9)	5.6	3.7	8.8
Net change to derive comprehensive income for the period	(3.3)	21	18.3	35.4
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(2.6)	1.4	(3.9)	16.8	1.4	16.8
Other comprehensive income (loss) attributable to controlling interest	4.6	(4)	(1.6)	(20.7)
Balances at end of period	2	(2.6)	(5.5)	(3.9)	2	(5.5)
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Other comprehensive income (loss) before reclassification	1.4	(10.6)	(7.1)	(25.4)
Other comprehensive income (loss) before tax	6.2	(5.5)	(2.3)	(27.9)
Deferred tax effect	(1.6)	1.5	0.7	7.2
Net change to derive comprehensive income for the period	4.6	(4)	(1.6)	(20.7)
Derivative Instruments \| Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	4.8	5.1	4.9	(2.5)
Derivative Instruments \| Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income			(0.1)
Defined Benefit Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at beginning of period	(35.4)	(34.7)	(34.2)	(34)	(34.7)	(34)
Other comprehensive income (loss) attributable to controlling interest	0.6	(0.7)	(0.5)	(0.2)
Balances at end of period	(34.8)	(35.4)	(34.7)	(34.2)	$ (34.8)	$ (34.7)
Defined Benefit Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Other comprehensive income (loss) before reclassification	0.3	(1.1)	0.1	(2.3)
Other comprehensive income (loss) before tax	0.5	(0.9)	(0.6)	(1.4)
Deferred tax effect	0.1	0.2	0.1	1.2
Net change to derive comprehensive income for the period	0.6	(0.7)	(0.5)	(0.2)
Defined Benefit Pension \| Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for (gain) loss to income	0.2	0.2	(0.7)	0.9
AOCI Attributable to Noncontrolling Interest \| Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Less: other comprehensive income (loss) from operations attributable to non-controlling interest	(0.1)	0.1	0.1	0.2
AOCI Attributable to Noncontrolling Interest \| Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Less: other comprehensive income (loss) from operations attributable to non-controlling interest			0.1	0.1
Foreign Currency Translation, Noncontrolling Interest \| Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Less: other comprehensive income (loss) from operations attributable to non-controlling interest	$ (0.1)	$ 0.1	0.1	0.2
Foreign Currency Translation, Noncontrolling Interest \| Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Less: other comprehensive income (loss) from operations attributable to non-controlling interest			$ 0.1	$ 0.1

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Apr. 02, 2023	Jan. 01, 2023	Mar. 31, 2024	Apr. 02, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	$ 718.5		$ 729.2		$ 1,410.7	$ 1,442.5
Other non-operating expense (income), net	1.1		1.4		5.2	0.1
Income from discontinued operations, net of tax	11	$ 11.7	21.4	$ 19.5	22.7	40.9
Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0.1		0		0.1	0.1
Cost of goods sold	(4.9)		(4.9)		10	(2.5)
Other non-operating expense (income), net	0.2		0.7		(0.4)	(0.2)
Income from discontinued operations, net of tax			0.1			0.1
Derivative Instruments \| Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0.1		0		0.1	0.1
Cost of goods sold	(4.9)		(4.9)		10	(2.5)
Other non-operating expense (income), net	0		0		0	0
Income from discontinued operations, net of tax			0.1			0.1
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	$ 0.2		0.7		$ (0.4)	(0.2)
Income from discontinued operations, net of tax			$ 0			$ 0

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Tax Rate (Details)	3 Months Ended		6 Months Ended
INCOME TAXES - Schedule of Effective Tax Rate (Details)	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Income Taxes [Line Items]
Effective tax rate	33.80%	31.70%	36%	29%
SB/RH
Income Taxes [Line Items]
Effective tax rate	33.70%	31.20%	35.50%	28.70%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2024	Mar. 31, 2024	Sep. 30, 2023
Income Taxes [Line Items]
U.S. Federal statutory income tax rate	21%	21%
SB/RH
Income Taxes [Line Items]
Income taxes payable	$ 88.7	$ 88.7
Income taxes receivable			$ 77.8

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Apr. 03, 2022	Sep. 30, 2023
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	$ 4.9		$ 4.9			$ 5.4
Product liability accruals	2.6		2.6			3
Product warranty accruals	0.2		0.2			0.3
Loss contingency, product recalls	6.2		6.2			6
Loss contingency, receivable	6.7		6.7			7.1
Representation and warranty insurance proceeds	65	$ 0	65	$ 0	$ 0
Proceeds from insurance	50
Insurance settlements receivable	15		15
Other Current Liabilities
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	1.1		1.1			1.5
Other long term liabilities
Other Commitments [Line Items]
Estimated costs associated with environmental remediation activities	$ 3.8		$ 3.8			$ 3.9

SEGMENT INFORMATION - Net Sales

SEGMENT INFORMATION - Net Sales Relating to Segments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Revenue from External Customer [Line Items]
Net sales	$ 718.5	$ 729.2	$ 1,410.7	$ 1,442.5
GPC
Revenue from External Customer [Line Items]
Net sales	289.9	296.7	566.8	574.3
H&G
Revenue from External Customer [Line Items]
Net sales	160.7	153.3	232.7	224.6
HPC
Revenue from External Customer [Line Items]
Net sales	$ 267.9	$ 279.2	$ 611.2	$ 643.6

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023	Apr. 03, 2022
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	$ 109.3	$ 59.5	$ 188.1	$ 107.6
Corporate	(3)	8.5	(8.5)	16.8
Interest expense	16.9	31.6	36.1	65
Depreciation	14.3	11.9	28.8	24.1
Amortization	11.1	10.5	22.2	20.9
Share based compensation	4.5	4.5	8.4	7.7
HPC separation initiatives	2.8	1.1	3.1	3.5
Fiscal 2023 and 2022 restructuring	0.4	4.6	0.9	5.1
Global ERP transformation	3.9	3.3	6.9	4.9
Russia closing initiative	0	(0.1)	0	2.8
Non-cash purchase accounting adjustments	0.5	0.5	0.9	0.9
Impairment of equipment and operating lease assets	0.5	4.2	0.5	4.5
Impairment of intangible assets	39	67	43	67
Representation and warranty insurance proceeds	(65)	0	(65)	0	$ 0
Legal and environmental	0.3	0	1.5		0
Gain from debt repurchase	0	0	(4.7)	0
Unallocated shared costs	0	6.3	0	12.5
Early settlement of foreign currency cash flow hedges	0	1.3	0	3.9
Gain from remeasurement of contingent consideration liability	0	0	0	(1.5)
Other	0.1	0.6	0.5	5
Income (loss) from continuing operations before income taxes	75.4	(109.8)	105.3	(161.9)
HHI divestiture and separation costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.8	1.4	2.1	2.9
Tristar integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	4	0	9.7
Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.1	6.5	0.1	11.9
GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	62.3	46.3	115.1	83.5
H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	29.2	15.1	28.5	12.8
HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	17.8	(1.9)	44.5	11.3
HPC product recall	6.7	1.6	6	1.9
SB/RH
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	109.3	59.5	188.1	107.6
Corporate	(3.2)	8.3	(9)	16.7
Interest expense	16.9	31.7	36.1	65.1
Depreciation	14.3	11.9	28.8	24.1
Amortization	11.1	10.5	22.2	20.9
Share based compensation	4.1	4	7.8	7.1
HPC separation initiatives	2.8	1.1	3.1	3.5
Fiscal 2023 and 2022 restructuring	0.4	4.6	0.9	5.1
Global ERP transformation	3.9	3.3	6.9	4.9
Russia closing initiative	0	(0.1)	0	2.8
Non-cash purchase accounting adjustments	0.5	0.5	0.9	0.9
Impairment of equipment and operating lease assets	0.5	4.2	0.5	4.5
Impairment of intangible assets	39	67	43	67
Representation and warranty insurance proceeds	(65)	0	(65)	0	0
Legal and environmental	0.3	0	1.5		$ 0
Gain from debt repurchase	0	0	(4.7)	0
Unallocated shared costs	0	6.3	0	12.5
Early settlement of foreign currency cash flow hedges	0	1.3	0	3.9
Gain from remeasurement of contingent consideration liability	0	0	0	(1.5)
Other	0.1	0.6	0.6	5
Income (loss) from continuing operations before income taxes	76	(109.2)	106.3	(161.3)
SB/RH \| HHI divestiture and separation costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.8	1.4	2.1	2.9
SB/RH \| Tristar integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	4	0	9.7
SB/RH \| Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0.1	6.5	0.1	11.9
SB/RH \| GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	62.3	46.3	115.1	83.5
SB/RH \| H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	29.2	15.1	28.5	12.8
SB/RH \| HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA	17.8	(1.9)	44.5	11.3
HPC product recall	$ 6.7	$ 1.6	$ 6	$ 1.9

EARNINGS PER SHARE _ SBH (Detai

EARNINGS PER SHARE – SBH (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2024	Apr. 02, 2023	Mar. 31, 2024	Apr. 02, 2023
Numerator
Net income (loss) from continuing operations attributable to controlling interest	$ 50.1	$ (75.1)	$ 67.5	$ (115.3)
Income from discontinued operations attributable to controlling interest, net of tax	11	21.4	22.7	40.7
Net income (loss) attributable to controlling interest	$ 61.1	$ (53.7)	$ 90.2	$ (74.6)
Denominator
Weighted average shares outstanding - basic (in shares)	30.2	41	32.1	40.9
Dilutive shares (in shares)	0.2	0	0.1	0
Weighted average shares outstanding - diluted (in shares)	30.4	41	32.2	40.9
Earnings per share
Basic earnings per share from continuing operations (in dollars per share)	$ 1.66	$ (1.83)	$ 2.10	$ (2.82)
Basic earnings per share from discontinued operations (in dollars per share)	0.37	0.52	0.71	1
Basic earnings per share (in dollars per share)	2.03	(1.31)	2.81	(1.82)
Diluted earnings per share from continuing operations (in dollars per share)	1.65	(1.83)	2.09	(2.82)
Diluted earnings per share from discontinued operations (in dollars per share)	0.36	0.52	0.71	1
Diluted earnings per share (in dollars per share)	$ 2.01	$ (1.31)	$ 2.80	$ (1.82)
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	0	0.1	0	0.1

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) - Forecast $ in Millions	1 Months Ended	7 Months Ended	36 Months Ended
SUBSEQUENT EVENT (Details) - Forecast $ in Millions	May 31, 2024 category renewalTerm	Dec. 31, 2024 USD ($)	Dec. 31, 2027 USD ($)
Subsequent Event [Line Items]
Payments for royalties \| $		$ 11.7	$ 10.2
Trademark License, Number Of Household Appliance Categories \| category	4
Subsequent Event
Subsequent Event [Line Items]
Trademark license, term	4 years
Trademark license, number of renewal term \| renewalTerm	2
Trademark license, renewal term	4 years