Scotts Sierra Investments S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

The Scotts Miracle-Gro Company

Statement of Computation of Ratio of Earnings to Fixed Charges

($ IN MILLIONS)	Fiscal Year Ended September 30,
	2016			2015			2014			2013			2012
Income from continuing operations before income taxes	$	392.7		$	211.6		$	225.7		$	221.0		$	150.9
Fixed charges		85.5			69.6			64.6			73.1			77.4
Other (1)		0.2			0.6			(5.2	)		1.0			0.5
Interest capitalized		(0.3	)		(0.4	)		(0.4	)		(0.8	)		(0.9	)
Total adjusted earnings available for payment of fixed charges	$	478.1		$	281.4		$	284.7		$	294.3		$	227.9
Fixed Charges:
Interest expense (2)	$	65.6		$	50.5		$	47.3		$	59.2		$	61.8
Interest capitalized		0.3			0.4			0.4			0.8			0.9
Rental expense representative of interest factor		19.6			18.7			16.9			13.1			14.7
Ratio of Earnings to Fixed Charges		5.6			4.0			4.4			4.0			2.9
Total Fixed Charges	$	85.5		$	69.6		$	64.6		$	73.1		$	77.4

(1) Includes amortization of capitalized interest, adjustments fornon-controlling interests in consolidated subsidiaries and distributed earnings of equity investees. Interest expense recorded on tax exposures has been recorded in income tax expense and has therefore been excluded from the calculation.

(2) Includes amortization of deferred financing and issuance costs related to indebtedness.