SB/RH 10-K 21 Nov 23 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Nov. 15, 2023	Apr. 02, 2023
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2023
Current Fiscal Year End Date	--09-30
Document Transition Report	false
Entity File Number	1-4219
Entity Registrant Name	Spectrum Brands Holdings, Inc.
Entity Tax Identification Number	74-1339132
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	3001 Deming Way
Entity Address, City or Town	Middleton
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53562
City Area Code	608
Local Phone Number	275-3340
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 2,624
Entity Common Stock, Shares Outstanding		35,308,011
Documents Incorporated by Reference	Portions of Spectrum Brands Holdings, Inc.’s subsequent amendment to the Form 10-K to be filed within 120 days of September 30, 2023 are incorporated by reference in this Annual Report on Form 10-K in response to Part III, Items 10, 11, 12 and 13.
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Central Index Key	0000109177
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false

Audit Information

Audit Information	12 Months Ended
	Sep. 30, 2023
Audit Information [Abstract]
Auditor Firm ID	185
Auditor Name	KPMG LLP
Auditor Location	Milwaukee, Wisconsin

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 753.9	$ 243.7
Short term investments	1,103.3	0
Trade receivables, net	477.1	247.4
Other receivables	84.5	95.7
Inventories	462.8	780.6
Prepaid expenses and other current assets	44.3	51.2
Current assets of business held for sale	0	1,816.7
Total current assets	2,925.9	3,235.3
Property, plant and equipment, net	275.1	263.8
Operating lease assets	110.8	82.5
Deferred charges and other	31.8	38.7
Goodwill	854.7	953.1
Intangible assets, net	1,060.1	1,202.2
Total assets	5,258.4	5,775.6
Liabilities and Shareholders' Equity
Current portion of long-term debt	8.6	12.3
Accounts payable	396.6	453.1
Accrued wages and salaries	46.1	28.4
Accrued interest	20.6	27.6
Income tax payable	114.5	15.5
Other current liabilities	178.4	187.5
Current liabilities of business held for sale	0	463.7
Total current liabilities	764.8	1,188.1
Long-term debt, net of current portion	1,546.9	3,144.5
Long-term operating lease liabilities	95.6	56
Deferred income taxes	174.8	60.1
Other long-term liabilities	158	57.8
Total liabilities	2,740.1	4,506.5
Commitments and contingencies (Note 20)
Shareholders' equity
Common stock, $0.01 par value; 200.0 million shares authorized; 53.8 million and 53.8 million shares issued, respectively.	0.5	0.5
Additional paid-in capital	1,920.8	2,032.5
Accumulated earnings	2,096	362.1
Accumulated other comprehensive loss, net of tax	(249.4)	(303.1)
Treasury stock, 18.5 million and 13.0 million shares, respectively	(1,250.3)	(828.8)
Total shareholders' equity	2,517.6	1,263.2
Noncontrolling interest	0.7	5.9
Total equity	2,518.3	1,269.1
Total liabilities and equity	$ 5,258.4	$ 5,775.6

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Shareholders' equity
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	53,800,000	53,800,000
Treasury stock, shares (in shares)	18,500,000	13,000,000

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Net sales	$ 2,918.8	$ 3,132.5	$ 2,998.1
Cost of goods sold	1,994.5	2,142.1	1,963.5
Gross profit	924.3	990.4	1,034.6
Selling	544.7	597.6	518.5
General and administrative	332.4	371.4	389.2
Research and development	22.5	26.7	29.8
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Total operating expenses	1,129.9	967.2	937.5
Operating (loss) income	(205.6)	23.2	97.1
Interest expense	127	99.4	116.5
Interest income	(38.3)	(0.6)	(1.1)
Gain from debt repurchase	(7.9)	0	0
Other non-operating expense (income), net	3.8	14.7	(7.2)
Loss from continuing operations before income taxes	(290.2)	(90.3)	(11.1)
Income tax benefit	(56.5)	(13.3)	(26.4)
Net (loss) income from continuing operations	(233.7)	(77)	15.3
Income (loss) from discontinued operations, net of tax	2,035.6	149.7	174.3
Net income	1,801.9	72.7	189.6
Net income from continuing operations attributable to non-controlling interest	0.1	0.2	0.2
Net income (loss) from discontinued operations attributable to non-controlling interest	0.3	0.9	(0.2)
Net income attributable to controlling interest	1,801.5	71.6	189.6
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(233.8)	(77.2)	15.1
Net income from discontinued operations attributable to controlling interest	2,035.3	148.8	174.5
Net income attributable to controlling interest	$ 1,801.5	$ 71.6	$ 189.6
Earnings Per Share
Basic earnings per share from continuing operations (in dollars per share)	$ (5.92)	$ (1.89)	$ 0.35
Basic earnings per share from discontinued operations (in dollars per share)	51.57	3.64	4.09
Basic earnings per share (in dollars per share)	45.65	1.75	4.44
Diluted earnings per share from continuing operations (in dollars per share)	(5.92)	(1.89)	0.35
Diluted earnings per share from discontinued operations (in dollars per share)	51.57	3.64	4.04
Diluted earnings per share (in dollars per share)	45.65	1.75	4.39
Dividend per share (in dollars per share)	$ 1.68	$ 1.68	$ 1.68
Weighted Average Shares Outstanding
Basic (in shares)	39.5	40.9	42.7
Diluted (in shares)	39.5	40.9	43.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Net income	$ 1,801.9	$ 72.7	$ 189.6
Foreign currency translation adjustment
Foreign currency translation gain (loss)	69	(147.8)	26
Unrealized (loss) gain on net investment hedge	(31.7)	75.8	6.2
Foreign currency translation adjustment before tax	37.3	(72)	32.2
Deferred tax effect	7	(20)	0
Net unrealized gain (loss) on foreign currency translation	44.3	(92)	32.2
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on derivative instruments before reclassification	(35.3)	30.7	0.1
Unrealized (loss) gain on derivative instruments after reclassification	(20.8)	8.1	9.4
Deferred tax effect	5.4	2.3	(6.6)
Net unrealized (loss) gain on derivative instruments	(15.4)	10.4	2.8
Defined benefit pension (loss) gain
Defined benefit pension (loss) gain before reclassification	(0.8)	18.3	11.7
Defined benefit pension (loss) gain after reclassification	(0.1)	21.8	16.4
Deferred tax effect	(0.1)	(8.9)	(1.6)
Net defined benefit pension (loss) gain	(0.2)	12.9	14.8
Deconsolidation of discontinued operations and assets held for sale	26.1	0	0
Net change to derive comprehensive income for the periods	54.8	(68.7)	49.8
Comprehensive income	1,856.7	4	239.4
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.3	(0.4)	0
Comprehensive (loss) income from discontinuing operations attributable to non-controlling interest	0	(0.5)	0.4
Deconsolidation of discontinued operations attributable to non-controlling interest	0.8	0	0
Comprehensive income attributable to controlling interest	1,855.6	4.9	239
Continuing Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	12.2	(20.2)	9.2
Defined benefit pension (loss) gain
Net reclassification for loss to income from operations	0.8	3.6	4.8
Discontinued Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	2.3	(2.4)	0.1
Defined benefit pension (loss) gain
Net reclassification for loss to income from operations	$ (0.1)	$ (0.1)	$ (0.1)

Consolidated Statements of Shar

Consolidated Statements of Shareholder's Equity - USD ($) shares in Millions, $ in Millions	Total	Open Market Purchases and Private Purchases	Accelerated Share Repurchase	Total Shareholders' Equity	Total Shareholders' Equity Open Market Purchases and Private Purchases	Total Shareholders' Equity Accelerated Share Repurchase	Common Stock	Common Stock Open Market Purchases and Private Purchases	Common Stock Accelerated Share Repurchase	Additional Paid-in Capital	Additional Paid-in Capital Accelerated Share Repurchase	Accumulated Earnings (Deficit)	Accumulated Other Comprehensive Loss	Treasury Stock	Treasury Stock Open Market Purchases and Private Purchases	Treasury Stock Accelerated Share Repurchase	Non- controlling Interest
Balance at beginning of period (in shares) at Sep. 30, 2020							43.1
Balance at beginning of period at Sep. 30, 2020	$ 1,415.8			$ 1,407.5			$ 0.5			$ 2,054.3		$ 243.9	$ (284.7)	$ (606.5)			$ 8.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	15.3			15.1								15.1					0.2
Income (loss) from discontinued operations, net of tax	174.3			174.5								174.5					(0.2)
Other comprehensive income (loss), net of tax	$ 49.8			49.4									49.4				0.4
Treasury stock repurchases (in shares)	(1.6)		0				(1.6)
Treasury stock repurchases	$ (125.8)			(125.8)										(125.8)		$ 0
Restricted stock issued and related tax withholdings (in shares)							0.3
Restricted stock issued and related tax withholdings	(4.9)			(4.9)						(20.2)		0		15.3
Share based compensation	29.7			29.7						29.7
Dividend paid to common shareholders	(73.6)			(73.6)								(73.6)
Dividend paid by subsidiary to NCI	(1.6)																(1.6)
Balance at end of period (in shares) at Sep. 30, 2021							41.8
Balance at end of period at Sep. 30, 2021	1,479			1,471.9			$ 0.5			2,063.8		359.9	(235.3)	(717)			7.1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(77)			(77.2)								(77.2)					0.2
Income (loss) from discontinued operations, net of tax	149.7			148.8								148.8					0.9
Other comprehensive income (loss), net of tax	$ (68.7)			(67.8)									(67.8)				(0.9)
Treasury stock repurchases (in shares)	(1.4)		0				(1.4)
Treasury stock repurchases	$ (134)			(134)										(134)		0
Restricted stock issued and related tax withholdings (in shares)							0.4
Restricted stock issued and related tax withholdings	(24.5)			(24.5)						(46.7)				22.2
Share based compensation	15.4			15.4						15.4
Dividend paid to common shareholders	(69.4)			(69.4)								(69.4)
Dividend paid by subsidiary to NCI	(1.4)																(1.4)
Balance at end of period (in shares) at Sep. 30, 2022							40.8
Balance at end of period at Sep. 30, 2022	1,269.1			1,263.2			$ 0.5			2,032.5		362.1	(303.1)	(828.8)			5.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(233.7)			(233.8)								(233.8)					0.1
Income (loss) from discontinued operations, net of tax	2,035.6			2,035.3								2,035.3					0.3
Sale and deconsolidation of assets held for sale	19.4			25.3									25.3				(5.9)
Other comprehensive income (loss), net of tax	$ 28.7			28.4									28.4				0.3
Treasury stock repurchases (in shares)	(5.7)		(5.3)					(0.4)	(5.3)
Treasury stock repurchases		$ (38.9)	$ (500)		$ (38.9)	$ (500)					$ (100)			(434.7)	$ (38.9)	$ (400)
Restricted stock issued and related tax withholdings (in shares)							0.2
Restricted stock issued and related tax withholdings	$ (12.9)			(12.9)						(30.3)				17.4
Share based compensation	18.6			18.6						18.6
Dividend paid to common shareholders	(67.6)			(67.6)								(67.6)
Balance at end of period (in shares) at Sep. 30, 2023							35.3
Balance at end 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

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net income	$ 1,801.9	$ 72.7	$ 189.6
Income from discontinued operations, net of tax	2,035.6	149.7	174.3
Net (loss) income from continuing operations	(233.7)	(77)	15.3
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	48.9	49	51.9
Amortization	42.3	50.3	65.1
Share based compensation	17.2	10.2	28.9
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Impairment of property plant and equipment and operating leases	10.8	0	0
Gain on sale of property plant and equipment	(2.7)	0	0
Gain on debt repurchase	(7.9)	0	0
Amortization of debt issuance costs and debt discount	6.9	7.1	5.6
Write-off of unamortized discount and debt issuance costs	10.9	0	7.9
Non-cash interest on short term investment	(11.3)	0	0
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Non-cash purchase accounting adjustments	1.9	8.3	7.3
Gain on Energizer investment	0	0	(6.9)
Deferred tax benefit	(182.8)	(44.6)	(64.4)
Net changes in operating assets and liabilities
Receivables	(224.2)	(12.2)	65.9
Inventories	328.3	(153.7)	(219.6)
Prepaid expenses and other current assets	26.1	(34.8)	(9.7)
Accounts payable and accrued liabilities	(154.5)	(15)	116
Income tax and other	101.5	9.4	25.9
Net cash provided (used) by operating activities from continuing operations	8	(231.5)	89.2
Net cash (used) provided by operating activities from discontinued operations	(417.7)	177.7	199.2
Net cash (used) provided by operating activities	(409.7)	(53.8)	288.4
Cash flows from investing activities
Purchases of property, plant and equipment	(59)	(64)	(43.6)
Proceeds from disposal of property, plant and equipment	8.4	0.2	0.1
Proceeds from sale of discontinued operations, net of cash	4,334.7	0	0
Business acquisitions, net of cash acquired	0	(272.1)	(429.9)
Purchase of short term investments	(1,092)	0	0
Proceeds from sale of equity investment	0	0	73.1
Other investing activity	(0.2)	0	(0.4)
Net cash provided (used) by investing activities from continuing operations	3,191.9	(335.9)	(400.7)
Net cash used by investing activities from discontinued operations	(11.8)	(23.9)	(22.8)
Net cash provided (used) by investing activities	3,180.1	(359.8)	(423.5)
Cash flows from financing activities
Payment of debt, including premium on extinguishment	(1,646.8)	(12.7)	(891.2)
Proceeds from issuance of debt	0	740	899
Payment of debt issuance costs	(2.3)	(7.6)	(12.6)
Treasury stock purchases	(34.7)	(134)	(125.8)
Accelerated share repurchase	(500)	0	0
Dividends paid to shareholders	(66.5)	(68.6)	(71.5)
Share based award tax withholding payments, net of proceeds upon vesting	(13)	(24.5)	(8.3)
Payment of contingent consideration	0	(1.9)	0
Other financing activities, net	0	0	3.5
Net cash (used) provided by financing activities from continuing operations	(2,263.3)	490.7	(206.9)
Net cash used by financing activities from discontinued operations	(0.8)	(3.1)	(3)
Net cash (used) provided by financing activities	(2,264.1)	487.6	(209.9)
Effect of exchange rate changes on cash and cash equivalents	3.7	(20.1)	1.3
Net change in cash, cash equivalents and restricted cash	510	53.9	(343.7)
Cash, cash equivalents, and restricted cash, beginning of period	243.9	190	533.7
Cash, cash equivalents, and restricted cash, end of period	753.9	243.9	190
Non cash investing activities
Acquisition of property, plant and equipment through capital leases	3.2	1.4	9.4
Non cash financing activities
Issuance of shares through stock compensation plan	32.6	33.4	17.9
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest	123.1	92.1	86.4
Cash paid for taxes	25.5	32.6	23.5
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest	45.3	53.6	50
Cash paid for taxes	$ 449.2	$ 12.9	$ 11.5

Consolidated Statements of Fi_3

Consolidated Statements of Financial Position - SB/RH - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 753.9	$ 243.7
Short term investments	1,103.3	0
Trade receivables, net	477.1	247.4
Other receivables	84.5	95.7
Inventories	462.8	780.6
Prepaid expenses and other current assets	44.3	51.2
Current assets of business held for sale	0	1,816.7
Total current assets	2,925.9	3,235.3
Property, plant and equipment, net	275.1	263.8
Operating lease assets	110.8	82.5
Deferred charges and other	31.8	38.7
Goodwill	854.7	953.1
Intangible assets, net	1,060.1	1,202.2
Total assets	5,258.4	5,775.6
Liabilities and Shareholders' Equity
Current portion of long-term debt	8.6	12.3
Accounts payable	396.6	453.1
Accrued wages and salaries	46.1	28.4
Accrued interest	20.6	27.6
Income tax payable	114.5	15.5
Other current liabilities	178.4	187.5
Current liabilities of business held for sale	0	463.7
Total current liabilities	764.8	1,188.1
Long-term debt, net of current portion	1,546.9	3,144.5
Long-term operating lease liabilities	95.6	56
Deferred income taxes	174.8	60.1
Other long-term liabilities	158	57.8
Total liabilities	2,740.1	4,506.5
Commitments and contingencies (Note 20)
Shareholders' equity
Accumulated earnings	2,096	362.1
Accumulated other comprehensive loss, net of tax	(249.4)	(303.1)
Total shareholders' equity	2,517.6	1,263.2
Noncontrolling interest	0.7	5.9
Total equity	2,518.3	1,269.1
Total liabilities and equity	5,258.4	5,775.6
SB/RH
Assets
Cash and cash equivalents	752.7	242.4
Short term investments	1,103.3	0
Trade receivables, net	477.1	247.4
Other receivables	174.6	183.1
Inventories	462.8	780.6
Prepaid expenses and other current assets	44.3	51.2
Current assets of business held for sale	0	1,816.7
Total current assets	3,014.8	3,321.4
Property, plant and equipment, net	275.1	263.8
Operating lease assets	110.8	82.5
Deferred charges and other	31.8	38.1
Goodwill	854.7	953.1
Intangible assets, net	1,060.1	1,202.2
Total assets	5,347.3	5,861.1
Liabilities and Shareholders' Equity
Current portion of long-term debt	8.6	12.3
Accounts payable	396.7	453.3
Accrued wages and salaries	46	28.4
Accrued interest	20.6	27.6
Income tax payable	36.8	12.8
Other current liabilities	172.2	184.5
Current liabilities of business held for sale	0	463.7
Total current liabilities	680.9	1,182.6
Long-term debt, net of current portion	1,546.9	3,144.5
Long-term operating lease liabilities	95.6	56
Deferred income taxes	176.3	279.3
Other long-term liabilities	157.9	65.6
Total liabilities	2,657.6	4,728
Commitments and contingencies (Note 20)
Shareholders' equity
Other capital	2,168.9	2,164.6
Accumulated earnings	767.8	(736)
Accumulated other comprehensive loss, net of tax	(249.3)	(303)
Total shareholders' equity	2,687.4	1,125.6
Noncontrolling interest	2.3	7.5
Total equity	2,689.7	1,133.1
Total liabilities and equity	$ 5,347.3	$ 5,861.1

Consolidated Statements of In_2

Consolidated Statements of Income - SB/RH - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Net sales	$ 2,918.8	$ 3,132.5	$ 2,998.1
Cost of goods sold	1,994.5	2,142.1	1,963.5
Gross profit	924.3	990.4	1,034.6
Selling	544.7	597.6	518.5
General and administrative	332.4	371.4	389.2
Research and development	22.5	26.7	29.8
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Total operating expenses	1,129.9	967.2	937.5
Operating (loss) income	(205.6)	23.2	97.1
Interest expense	127	99.4	116.5
Interest income	(38.3)	(0.6)	(1.1)
Gain on debt repurchase	(7.9)	0	0
Other non-operating expense (income), net	3.8	14.7	(7.2)
Loss from continuing operations before income taxes	(290.2)	(90.3)	(11.1)
Income tax benefit	(56.5)	(13.3)	(26.4)
Net (loss) income from continuing operations	(233.7)	(77)	15.3
Income (loss) from discontinued operations, net of tax	2,035.6	149.7	174.3
Net income	1,801.9	72.7	189.6
Net income from continuing operations attributable to non-controlling interest	0.1	0.2	0.2
Net income (loss) from discontinued operations attributable to non-controlling interest	0.3	0.9	(0.2)
Net income attributable to controlling interest	1,801.5	71.6	189.6
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(233.8)	(77.2)	15.1
Net income from discontinued operations attributable to controlling interest	2,035.3	148.8	174.5
Net income attributable to controlling interest	1,801.5	71.6	189.6
SB/RH
Net sales	2,918.8	3,132.5	2,998.1
Cost of goods sold	1,994.5	2,142.1	1,963.5
Gross profit	924.3	990.4	1,034.6
Selling	544.7	597.6	518.5
General and administrative	330.1	368.7	385.5
Research and development	22.5	26.7	29.8
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Total operating expenses	1,127.6	964.5	933.8
Operating (loss) income	(203.3)	25.9	100.8
Interest expense	120.5	99.8	116.8
Interest income	(38.3)	(0.6)	(0.2)
Gain on debt repurchase	(7.9)	0	0
Other non-operating expense (income), net	3.8	14.6	(8.1)
Loss from continuing operations before income taxes	(281.4)	(87.9)	(7.7)
Income tax benefit	(55.1)	(12.9)	(25)
Net (loss) income from continuing operations	(226.3)	(75)	17.3
Income (loss) from discontinued operations, net of tax	2,035.6	149.7	174.3
Net income	1,809.3	74.7	191.6
Net income from continuing operations attributable to non-controlling interest	0.1	0.2	0.2
Net income (loss) from discontinued operations attributable to non-controlling interest	0.3	0.9	(0.2)
Net income attributable to controlling interest	1,808.9	73.6	191.6
Amounts attributable to controlling interest
Net (loss) income from continuing operations attributable to controlling interest	(226.4)	(75.2)	17.1
Net income from discontinued operations attributable to controlling interest	2,035.3	148.8	174.5
Net income attributable to controlling interest	$ 1,808.9	$ 73.6	$ 191.6

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income - SB/RH - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Net income	$ 1,801.9	$ 72.7	$ 189.6
Foreign currency translation adjustment
Foreign currency translation gain (loss)	69	(147.8)	26
Unrealized (loss) gain on net investment hedge	(31.7)	75.8	6.2
Foreign currency translation adjustment before tax	37.3	(72)	32.2
Deferred tax effect	7	(20)	0
Net unrealized gain (loss) on foreign currency translation	44.3	(92)	32.2
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on derivative instruments before reclassification	(35.3)	30.7	0.1
Unrealized (loss) gain on derivative instruments after reclassification	(20.8)	8.1	9.4
Deferred tax effect	5.4	2.3	(6.6)
Net unrealized (loss) gain on derivative instruments	(15.4)	10.4	2.8
Defined benefit pension (loss) gain
Defined benefit pension (loss) gain before reclassification	(0.8)	18.3	11.7
Defined benefit pension (loss) gain after reclassification	(0.1)	21.8	16.4
Deferred tax effect	(0.1)	(8.9)	(1.6)
Net defined benefit pension (loss) gain	(0.2)	12.9	14.8
Deconsolidation of discontinued operations and assets held for sale	26.1	0	0
Net change to derive comprehensive income for the periods	54.8	(68.7)	49.8
Comprehensive income	1,856.7	4	239.4
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.3	(0.4)	0
Comprehensive (loss) income from discontinuing operations attributable to non-controlling interest	0	(0.5)	0.4
Deconsolidation of discontinued operations attributable to non-controlling interest	0.8	0	0
Comprehensive income attributable to controlling interest	1,855.6	4.9	239
Continuing Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	12.2	(20.2)	9.2
Defined benefit pension (loss) gain
Net reclassification for loss to income from operations	0.8	3.6	4.8
Discontinued Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	2.3	(2.4)	0.1
Defined benefit pension (loss) gain
Net reclassification for loss to income from operations	(0.1)	(0.1)	(0.1)
SB/RH
Net income	1,809.3	74.7	191.6
Foreign currency translation adjustment
Foreign currency translation gain (loss)	69	(147.8)	26
Unrealized (loss) gain on net investment hedge	(31.7)	75.8	6.2
Foreign currency translation adjustment before tax	37.3	(72)	32.2
Deferred tax effect	7	(20)	0
Net unrealized gain (loss) on foreign currency translation	44.3	(92)	32.2
Unrealized (loss) gain on derivative instruments
Unrealized (loss) gain on derivative instruments before reclassification	(35.3)	30.7	0.1
Unrealized (loss) gain on derivative instruments after reclassification	(20.8)	8.1	9.4
Deferred tax effect	5.4	2.3	(6.6)
Net unrealized (loss) gain on derivative instruments	(15.4)	10.4	2.8
Defined benefit pension (loss) gain
Defined benefit pension (loss) gain before reclassification	(0.8)	18.3	11.7
Defined benefit pension (loss) gain after reclassification	(0.1)	21.8	16.4
Deferred tax effect	(0.1)	(8.9)	(1.6)
Net defined benefit pension (loss) gain	(0.2)	12.9	14.8
Deconsolidation of discontinued operations and assets held for sale	26.1	0	0
Net change to derive comprehensive income for the periods	54.8	(68.7)	49.8
Comprehensive income	1,864.1	6	241.4
Comprehensive income (loss) from continuing operations attributable to non-controlling interest	0.3	(0.4)	0
Comprehensive (loss) income from discontinuing operations attributable to non-controlling interest	0	(0.5)	0.4
Deconsolidation of discontinued operations attributable to non-controlling interest	0.8	0	0
Comprehensive income attributable to controlling interest	1,863	6.9	241
SB/RH | Continuing Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	12.2	(20.2)	9.2
Defined benefit pension (loss) gain
Net reclassification for loss to income from operations	0.8	3.6	4.8
SB/RH | Discontinued Operations
Unrealized (loss) gain on derivative instruments
Net reclassification for loss (gain) to income from operations	2.3	(2.4)	0.1
Defined benefit pension (loss) gain
Net reclassification for loss to income from operations	$ (0.1)	$ (0.1)	$ (0.1)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholder's Equity - SB/RH - USD ($) $ in Millions	Total	Total Shareholders' Equity	Accumulated Earnings (Deficit)	Accumulated Other Comprehensive Loss	Non- controlling Interest	SB/RH	SB/RH Total Shareholders' Equity	SB/RH Other Capital	SB/RH Accumulated Earnings (Deficit)	SB/RH Accumulated Other Comprehensive Loss	SB/RH Non- controlling Interest
Balance at beginning of period at Sep. 30, 2020	$ 1,415.8	$ 1,407.5	$ 243.9	$ (284.7)	$ 8.3	$ 1,265.2	$ 1,255.3	$ 2,154.1	$ (614.2)	$ (284.6)	$ 9.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	15.3	15.1	15.1		0.2	17.3	17.1		17.1		0.2
Income (loss) from discontinued operations, net of tax	174.3	174.5	174.5		(0.2)	174.3	174.5		174.5		(0.2)
Other comprehensive income (loss), net of tax	49.8	49.4		49.4	0.4	49.8	49.4			49.4	0.4
Restricted stock issued and related tax withholdings	(4.9)	(4.9)	0			(7.3)	(7.3)	(7.3)
Share based compensation	29.7	29.7				28	28	28
Dividend paid to common shareholders	(73.6)	(73.6)	(73.6)			(192.3)	(192.3)		(192.3)
Dividend paid by subsidiary to NCI	(1.6)				(1.6)	(1.6)					(1.6)
Balance at end of period at Sep. 30, 2021	1,479	1,471.9	359.9	(235.3)	7.1	1,333.4	1,324.7	2,174.8	(614.9)	(235.2)	8.7
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(77)	(77.2)	(77.2)		0.2	(75)	(75.2)		(75.2)		0.2
Income (loss) from discontinued operations, net of tax	149.7	148.8	148.8		0.9	149.7	148.8		148.8		0.9
Other comprehensive income (loss), net of tax	(68.7)	(67.8)		(67.8)	(0.9)	(68.7)	(67.8)			(67.8)	(0.9)
Restricted stock issued and related tax withholdings	(24.5)	(24.5)				(24.5)	(24.5)	(24.5)
Share based compensation	15.4	15.4				14.3	14.3	14.3
Dividend paid to common shareholders	(69.4)	(69.4)	(69.4)			(194.7)	(194.7)		(194.7)
Dividend paid by subsidiary to NCI	(1.4)				(1.4)	(1.4)					(1.4)
Balance at end of period at Sep. 30, 2022	1,269.1	1,263.2	362.1	(303.1)	5.9	1,133.1	1,125.6	2,164.6	(736)	(303)	7.5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income from continuing operations	(233.7)	(233.8)	(233.8)		0.1	(226.3)	(226.4)		(226.4)		0.1
Income (loss) from discontinued operations, net of tax	2,035.6	2,035.3	2,035.3		0.3	2,035.6	2,035.3		2,035.3		0.3
Sale and deconsolidation of assets held for sale	19.4	25.3		25.3	(5.9)	19.4	25.3			25.3	(5.9)
Other comprehensive income (loss), net of tax	28.7	28.4		28.4	0.3	28.7	28.4			28.4	0.3
Restricted stock issued and related tax withholdings	(12.9)	(12.9)				(12.9)	(12.9)	(12.9)
Share based compensation	18.6	18.6				17.2	17.2	17.2
Dividend paid to common shareholders	(67.6)	(67.6)	(67.6)			(305.1)	(305.1)		(305.1)
Balance at end 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

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows - SB/RH - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net income	$ 1,801.9	$ 72.7	$ 189.6
Income from discontinued operations, net of tax	2,035.6	149.7	174.3
Net (loss) income from continuing operations	(233.7)	(77)	15.3
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	48.9	49	51.9
Amortization	42.3	50.3	65.1
Share based compensation	17.2	10.2	28.9
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Impairment of property plant and equipment and operating leases	10.8	0	0
Gain on sale of property plant and equipment	(2.7)	0	0
Gain on debt repurchase	(7.9)	0	0
Amortization of debt issuance costs and debt discount	6.9	7.1	5.6
Write-off of unamortized discount and debt issuance costs	10.9	0	7.9
Non-cash interest on short term investment	(11.3)	0	0
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Non-cash purchase accounting adjustments	1.9	8.3	7.3
Gain on Energizer investment	0	0	(6.9)
Deferred tax benefit	(182.8)	(44.6)	(64.4)
Net changes in operating assets and liabilities
Receivables	(224.2)	(12.2)	65.9
Inventories	328.3	(153.7)	(219.6)
Prepaid expenses and other	26.1	(34.8)	(9.7)
Accounts payable and accrued liabilities	(154.5)	(15)	116
Income tax and other	101.5	9.4	25.9
Net cash provided (used) by operating activities from continuing operations	8	(231.5)	89.2
Net cash (used) provided by operating activities from discontinued operations	(417.7)	177.7	199.2
Net cash (used) provided by operating activities	(409.7)	(53.8)	288.4
Cash flows from investing activities
Purchases of property, plant and equipment	(59)	(64)	(43.6)
Proceeds from disposal of property, plant and equipment	8.4	0.2	0.1
Proceeds from sale of discontinued operations, net of cash	4,334.7	0	0
Business acquisitions, net of cash acquired	0	(272.1)	(429.9)
Purchase of short term investments	(1,092)	0	0
Proceeds from sale of equity investment	0	0	73.1
Other investing activity	(0.2)	0	(0.4)
Net cash provided (used) by investing activities from continuing operations	3,191.9	(335.9)	(400.7)
Net cash used by investing activities from discontinued operations	(11.8)	(23.9)	(22.8)
Net cash provided (used) by investing activities	3,180.1	(359.8)	(423.5)
Cash flows from financing activities
Payment of debt, including premium on extinguishment	(1,646.8)	(12.7)	(891.2)
Proceeds from issuance of debt	0	740	899
Payment of debt issuance costs	(2.3)	(7.6)	(12.6)
Payment of contingent consideration	0	(1.9)	0
Net cash (used) provided by financing activities from continuing operations	(2,263.3)	490.7	(206.9)
Net cash used by financing activities from discontinued operations	(0.8)	(3.1)	(3)
Net cash (used) provided by financing activities	(2,264.1)	487.6	(209.9)
Effect of exchange rate changes on cash and cash equivalents	3.7	(20.1)	1.3
Net change in cash, cash equivalents and restricted cash	510	53.9	(343.7)
Non cash investing activities
Acquisition of property, plant and equipment through capital leases	3.2	1.4	9.4
Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest	123.1	92.1	86.4
Cash paid for taxes	25.5	32.6	23.5
Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest	45.3	53.6	50
Cash paid for taxes	449.2	12.9	11.5
SB/RH
Cash flows from operating activities
Net income	1,809.3	74.7	191.6
Income from discontinued operations, net of tax	2,035.6	149.7	174.3
Net (loss) income from continuing operations	(226.3)	(75)	17.3
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	48.9	49	51.9
Share based compensation	15.7	9.1	27.2
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Impairment of property plant and equipment and operating leases	10.8	0	0
Gain on sale of property plant and equipment	(2.7)	0	0
Gain on debt repurchase	(7.9)	0	0
Amortization of debt issuance costs and debt discount	6.9	7.1	5.6
Write-off of unamortized discount and debt issuance costs	10.9	0	7.9
Non-cash interest on short term investment	(11.3)	0	0
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Non-cash purchase accounting adjustments	1.9	8.3	7.3
Gain on Energizer investment	0	0	(6.9)
Deferred tax benefit	(181.4)	(44.2)	(63)
Net changes in operating assets and liabilities
Receivables	(239.9)	(41.4)	57.3
Inventories	328.3	(153.7)	(219.6)
Prepaid expenses and other	26.1	(34.8)	(9.6)
Accounts payable and accrued liabilities	(150.7)	(19.6)	115
Income tax and other	(193.3)	9.9	26.2
Net cash provided (used) by operating activities from continuing operations	(291.4)	(263.5)	81.7
Net cash (used) provided by operating activities from discontinued operations	(419.5)	177.7	199.2
Net cash (used) provided by operating activities	(710.9)	(85.8)	280.9
Cash flows from investing activities
Purchases of property, plant and equipment	(59)	(64)	(43.6)
Proceeds from disposal of property, plant and equipment	8.4	0.2	0.1
Proceeds from sale of discontinued operations, net of cash	4,334.7	0	0
Business acquisitions, net of cash acquired	0	(272.1)	(429.9)
Purchase of short term investments	(1,092)	0	0
Proceeds from sale of equity investment	0	0	73.1
Other investing activity	(0.2)	0	(0.4)
Net cash provided (used) by investing activities from continuing operations	3,191.9	(335.9)	(400.7)
Net cash used by investing activities from discontinued operations	(11.8)	(23.9)	(22.8)
Net cash provided (used) by investing activities	3,180.1	(359.8)	(423.5)
Cash flows from financing activities
Payment of debt, including premium on extinguishment	(1,646.8)	(12.7)	(891.2)
Payment of intercompany debt	(7.8)	0	0
Proceeds from issuance of debt	0	740	899
Payment of debt issuance costs	(2.3)		(12.6)
Payment of cash dividends to parent	(305.1)	(194.7)	(192.3)
Payment of contingent consideration	0	(1.9)	0
Net cash (used) provided by financing activities from continuing operations	(1,962)	523.1	(197.1)
Net cash used by financing activities from discontinued operations	(0.8)	(3.1)	(3)
Net cash (used) provided by financing activities	(1,962.8)	520	(200.1)
Effect of exchange rate changes on cash and cash equivalents	3.7	(20.1)	1.3
Net change in cash, cash equivalents and restricted cash	510.1	54.3	(341.4)
Cash, cash equivalents, and restricted cash, beginning of period	242.6	188.3	529.7
Cash, cash equivalents, and restricted cash, end of period	752.7	242.6	188.3
Non cash investing activities
Acquisition of property, plant and equipment through capital leases	3.2	1.4	9.4
SB/RH | Continuing Operations
Supplemental disclosure of cash flow information
Cash paid for interest	123.1	92.1	86.4
Cash paid for taxes	25.5	32.6	23.5
SB/RH | Discontinued Operations
Supplemental disclosure of cash flow information
Cash paid for interest	45.3	53.6	50
Cash paid for taxes	$ 449.2	$ 12.9	$ 11.5

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS The Company is a diversified global branded consumer products company. We manage the businesses in three vertically integrated, product-focused segments: (i) Home and Personal Care (“HPC”), (ii) Global Pet Care (“GPC”), and (iii) Home and Garden (“H&G”). The Company manufactures, markets and/or distributes its products globally in the North America (“NA”), Europe, Middle East & Africa (“EMEA”), Latin America (“LATAM”) and Asia-Pacific (“APAC”) regions through a variety of trade channels, including retailers, wholesalers and distributors. We enjoy strong name recognition under our various brands and patented technologies across multiple product categories. Global and geographic strategic initiatives and financial objectives are determined at the corporate level. Each segment is responsible for implementing defined strategic initiatives and achieving certain financial objectives and has a president responsible for sales and marketing initiatives and the financial results for all respective brands and product lines within that segment. The segments are supported through center-led shared service enabling functions consisting of finance and accounting, information technology, legal and human resource, supply chain and commercial operations. See Note 21 – Segment Information for more information pertaining to segments of continuing operations. The following is an overview of the consolidated business, by segment, summarizing product types and brands: Segment Products Brands GPC Companion Animal: Dog and cat chews, treats, wet and dry foods. Dog and cat clean-up, behavioral training aides, health and grooming products. Indoor bird and other small animal food and care products. Aquatics: Consumer and commercial aquarium kits, stand-alone tanks; aquatics equipment such as filtration systems, heaters and pumps; and aquatics consumables such as fish food, water management and care. Companion Animal: Good'n'Fun®, DreamBone®, GOOD BOY®, SmartBones®, IAMS® (Europe only), EUKANUBA® (Europe only), Nature's Miracle®, FURminator®, Dingo®, 8IN1® (8-in-1), Meowee!®, and Wild Harvest™. Aquatics: Tetra®, Marineland®, Instant Ocean®, GloFish®, and OmegaSea®. H&G Household: Household pest control solutions such as spider and scorpion killers; ant and roach killers; flying insect killers; insect foggers; wasp and hornet killers; and bedbug, flea and tick control products. Controls: Outdoor insect and weed control solutions, and animal repellents such as aerosols, granules, and ready-to-use sprays or hose-end ready-to-sprays. Repellents: Personal use pesticides and insect repellent products, including aerosols, lotions, pump sprays and wipes, yard sprays and citronella candles. Cleaning: Household surface cleaning, maintenance, and restoration products, including bottled liquids, mops, wipes and markers. Household: Hot Shot®, Black Flag®, Real-Kill®, Ultra Kill®, The Ant Trap® (TAT), and Rid-A-Bug®. Controls: Spectracide®, Garden Safe®, Liquid Fence®, and EcoLogic®. Repellents: Cutter® and Repel®. Cleaning: Rejuvenate® HPC Home Appliances: Small kitchen appliances including toaster ovens, coffeemakers, slow cookers, air fryers, blenders, hand mixers, grills, food processors, juicers, toasters, irons, kettles, and bread makers, cookware, and cookbooks. Personal Care: Hair dryers, flat irons and straighteners, rotary and foil electric shavers, personal groomers, mustache and beard trimmers, body groomers, nose and ear trimmers, women's shavers, haircut kits and intense pulsed light hair removal systems. Home Appliances: Black+Decker®, Russell Hobbs®, George Foreman®, PowerXL®, Emeril Legasse®, Copper Chef ®, Toastmaster®, Juiceman®, Farberware®, and Breadman® Personal Care: Remington® SB/RH is a wholly-owned subsidiary of SBH and represents substantially all of its assets, liabilities, revenues, expenses and operations. Spectrum Brands, Inc. (“SBI”), a wholly-owned subsidiary of SB/RH, incurred certain debt guaranteed by SB/RH and domestic subsidiaries of SBI. See Note 12 - Debt for more information pertaining to debt. SBI represents all of SB/RH assets, liabilities, revenues, expenses and operations. The reportable segments of SB/RH are consistent with the reportable segments of SBH. 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. The HHI segment consisted of residential locksets and door hardware, including knobs, levers, deadbolts, handle sets, and electronic and connected locks under the Kwikset®, Weiser®, Baldwin®, Tell Manufacturing®, and EZSET® brands; kitchen and bath faucets and accessories under the Pfister® brand; and builders' hardware consisting of hinges, metal shapes, security hardware, rack and sliding door hardware, and gate hardware under the National Hardware® and FANAL® brands. On June 20, 2023, the Company completed its divestiture of its HHI segment. Refer to Note 3 - Divestitures included in Notes to the Consolidated Financial Statements, included elsewhere in this Annual Report, for further discussion pertaining the HHI divestiture.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES	SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES Principles of Consolidation and Fiscal Year End The consolidated financial statements include the financial statements of the Company and its majority owned subsidiaries and have been prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). All intercompany transactions have been eliminated. The Company’s fiscal year ends September 30 and 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. For the year ended September 30, 2023, the fiscal quarters were comprised of the three months ended January 1, 2023, April 2, 2023, July 2, 2023, and September 30, 2023. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid temporary instruments purchased with original maturities of three months or less from date of purchase to be cash equivalents. Short-Term Investments The Company determines the balance sheet classification of its investments at the time of purchase and evaluates the classification at each balance sheet date. Money market funds, certificates of deposit, and time deposits with original maturities of greater than three months but no more than twelve months from the date of purchase are carried at cost, which approximates fair value, and are recognized in the consolidated balance sheets as short-term investments. Receivables Trade accounts receivable are carried at net realizable value. The Company extends credit to its customers based upon an evaluation of the customer’s financial condition and credit history, but generally does not require collateral. The Company monitors its customers’ credit and financial condition based on changing economic conditions and will make adjustments to credit policies as required. Provisions for losses on uncollectible trade receivables are determined based on ongoing evaluations of the Company’s receivables, principally on the basis of historical collection experience and evaluations of the risks of nonpayment or return for a given customer. See Note 8 - Receivables for further detail. Inventories Inventories are valued at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out (FIFO) method. See Note 9 - Inventory for further detail. Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Property, plant and equipment held under finance leases are depreciated on a straight-line basis over the shorter of the lease term or estimated useful life of the asset; such amortization is included in depreciation expense. The Company uses accelerated depreciation methods for income tax purposes. Useful lives for property, plant and equipment are as follows: Asset Type Range Buildings and improvements 20 - 40 years Machinery, tooling and equipment 2 - 15 years Computer software 3 - 5 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received. Long-lived fixed assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. If such indicators are present, the Company performs undiscounted cash flow analyses to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the respective asset group. If impairment is determined to exist, any related impairment loss is calculated based on fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. See Note 10 - Property, plant and equipment for further detail. Internal Use Software and Cloud Computing Arrangements The costs incurred towards internal-use software development in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs incurred to develop internal-use software are capitalized and recognized as Property Plant and Equipment on the Company's Consolidated Statements of Financial Position. Other costs associated with training and data conversion are generally expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful life of the software. Maintenance and enhancement costs, including those costs in the post-implementation stages, are typically expensed as incurred, unless such costs relate to substantial upgrades and enhancements to the software that result in added functionality, in which case the costs are capitalized and depreciated on a straight-line basis over the estimated useful life of the software. Costs incurred towards the implementation of cloud computing arrangements, including software-as-a-service ("SaaS"), or other similar SaaS type services, such as platform as a service, infrastructure as a service and other hosting arrangements where we do not take possession of the software and instead gain access to the software remotely, are accounted for consistent with internal-use software development. Unlike internal-use software development costs, the amounts capitalized are recognized as a deferred balance similar to a prepayment or other deferred assets. Amortization of such costs are calculated on a straight-line basis over the applicable term of such arrangements, recognized as operating expense and not considered depreciation or amortization expense. If there is no software license provided by the contract, then the arrangement is considered a service contract and expensed as incurred. Goodwill Goodwill reflects the excess of acquisition cost over the aggregate fair value assigned to identifiable net assets acquired. Goodwill is not amortized, but instead is assessed for impairment at least annually and as triggering events or indicators of potential impairment are identified. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. Our reporting units are consistent with our reportable segments. See Note 21 - Segment Information for further discussion. Goodwill is tested for impairment in the fourth quarter of our fiscal year by either performing a qualitative assessment or a quantitative test for some, or all reporting units. The Company evaluates qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. In performing a qualitative assessment, the Company considers events and circumstances, including, but not limited to, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, changes in market value, composition or carrying amount of a reporting unit’s net assets, and considering any changes in the market price of the Company’s common stock. If the Company determines that it is more likely than not the carrying value is greater than the fair value of a reporting unit after assessing the totality of facts and circumstances, a quantitative assessment is performed to determine the reporting unit fair value and measure the impairment. If the Company determines that it is more likely than not the fair value is greater than the carrying amount, then a quantitative assessment is not required. In estimating the fair value of our reporting units for a quantitative impairment assessment, we use both an income approach and a market approach. The income approach is a discounted cash flow methodology, which requires us to estimate future revenues, expenses, and capital expenditures and make assumptions about our weighted average cost of capital and perpetuity growth rate, among other variables. The market approach is a guideline public company method that assesses value of our reporting unit based upon market multiples derived from financial results of selected comparable companies. We test the aggregate estimated fair value of our reporting units by comparison to our total market capitalization, including both equity and debt capital. The fair value of each reporting unit is compared to its carrying value, including goodwill. If the fair value of a reporting unit is less than its carrying value, an impairment loss would be recognized equal to that excess; however the loss recognized cannot exceed the total amount of goodwill allocated to that reporting unit. See Note 11 - Goodwill and Intangible Assets for further detail. Intangible Assets Intangible assets are recorded at cost or at estimated fair value if acquired in a business combination. Customer lists, proprietary technology and certain trade name intangibles are amortized, using the straight-line method, over their estimated useful lives. The ranges of useful lives for definite-lived intangibles assets are as follows: Asset Type Range Customer relationships 9 - 20 years Technology assets 8 - 18 years Tradenames 5 - 12 years Definite-lived intangible assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be recoverable. If indicators of potential impairment are identified, the Company performs an undiscounted cash flow analysis to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows expected to be generated by the asset did not exceed the carrying value of the respective asset group. If impairment is determined to exist, any related impairment loss is calculated based on fair value. Certain trade name intangible assets have an indefinite life and are not amortized, but instead are assessed for impairment at least annually, in the fourth quarter of our fiscal year by either performing a qualitative assessment or a quantitative test for some or all indefinite lived intangible assets. The Company evaluates qualitative factors to determine whether it is more likely than not that the fair value of the indefinite lived intangible assets is less than its carrying amount. In performing a qualitative assessment, the Company considers events and circumstances, including, but not limited to, macroeconomic conditions, industry and market conditions, cost factors, changes in strategy and overall financial performance. If the Company determines that it is more likely than not the carrying value is greater than the fair value of an indefinite lived intangible asset, a quantitative assessment is performed to determine the fair value and measure the impairment. If the Company determines that it is more likely than not the fair value is greater than the carrying amount, then a quantitative assessment is not required. The quantitative impairment analysis of indefinite lived intangible assets compares the estimated fair value of the identified trade names to their carrying value to determine if impairment exists. If the fair value is less than the carrying value, an impairment loss is recorded for the excess. The fair value of indefinite-lived intangible assets is determined using an income approach, the relief-from-royalty methodology, which requires us to make estimates and assumptions about future revenues, royalty rates, and the discount rate, among others. See Note 11 - Goodwill and Intangible Assets for further detail. Assets Held for Sale and Discontinued Operations An asset, group of assets, or qualifying business are considered held for sale when they meet all the applicable criteria; including: (i) having the authority to sell, (ii) being available to sell in their present condition, (iii) having an active program to locate buyers, (iv) being actively marketed at current fair value, and (v) considered probable of selling within one year. Assessment for held for sale are performed at least quarterly or when events or changes in business circumstances indicate that a change in classification may be necessary. Assets and liabilities of a qualifying business are excluded from the net assets of continuing operations, separated in a disposal group and classified as held for sale in the period in which the held for sale criteria was met. Corporate debt is not included as a component of the disposal group, regardless of repayment provisions, and only debt directly attributable to the divested operations may be included as held for sale. Assets and liabilities held for sale are recorded at the lower of its carrying amount or estimated fair value less expected cost to sell and any unrecognized other comprehensive loss. Assets held for sale do not experience any subsequent depreciation or amortization after being classified as held for sale. Assets held for sale are reviewed for impairment at least quarterly, and if the carrying amount of the disposal group exceeds the estimated fair value less cost to sell, a loss is recognized. If a business is classified as held for sale after the balance sheet date but before the financial statements are issued or are available to be issued, the business continues to be classified as held and used in those financial statements when issued or when available to be issued. The Company reports the results of operations of a business as discontinued operations if a disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the business is sold and meets the criteria for being classified as held for sale. Assets and liabilities of a disposal group classified as held for sale and related to discontinued operations are presented as held for sale for all current and prior periods presented within the statement of a financial position. The results of discontinued operations are reported in Income From Discontinued Operations, Net of Tax in the accompanying Consolidated Statements of Income for the current and prior periods commencing in the period in which the business meets the held for sale criteria, and includes any gain or loss recognized on closing, or adjustment of the carrying amount to fair value less cost to sell while being held for sale. Loss realized upon change of classification to held for sale is recognized as a loss to continuing operations. Income from discontinued operations includes only direct costs attributable to the divested business and excludes any indirect cost allocation associated with any shared or corporate led functions unless otherwise dedicated to the divested business. Transactions between the businesses held for sale and businesses held for use that are expected to continue to exist after the disposal are not eliminated to appropriately reflect the continuing operations and balances held for sale. Interest costs from corporate debt, excluding premium payments or loss on extinguishment of debt, may be included as a component of income from discontinued operations specifically attributable to interest from corporate debt that is obligated to be repaid following the completion of a divestiture; plus the allocation of interest cost 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 plus consolidated debt, excluding debt assumed in transaction, required to be repaid, or directly attributable to other operations of the Company. Adjustments to discontinued operations subsequent to the completion of a transaction or disposition are generally attributable to contingencies and indemnifications directly related to the disposal transaction, operations of the discontinued operations, or settlement of obligations directly related to the disposal. Amounts within accumulated other comprehensive income directly associated with a divested business are not realized as a component of Income from Discontinued Operations until completion of the sale or disposition. See Note 3 - Divestitures for further detail. Debt Issuance Costs Debt issuance costs are deferred and amortized to interest expense using the effective interest method over the lives of the related debt agreements. Debt issuance costs are included as a reduction to Long Term Debt, Net of Current Portion in the Consolidated Statements of Financial Position. Amortization of debt issuance costs is recognized as a component of Interest Expense in the Consolidated Statements of Income. See Note 12 - Debt for further detail. Derivative Financial Instruments Derivative financial instruments are used by the Company principally in the management of its foreign currency exposures. The Company does not hold or issue derivative financial instruments for trading or speculative purposes. Derivative assets and liabilities are reported at fair value in the Consolidated Statements of Financial Position. When hedge accounting is elected at inception, the Company formally designates the financial instrument as a hedge of a specific underlying exposure and documents both the risk management objectives and strategies for undertaking the hedge. Depending on the nature of derivatives designated as hedging instruments, changes in fair value are either offset against the change in fair value of the hedged assets or liability through earnings, or recognized in equity through other comprehensive income until the hedged item is recognized. Derivative instruments that hedge the exposure to variability in expected future cash flows and are designated as cash flow hedges, and the entire change in the fair value of the hedging instrument is recorded as a component of Accumulated Other Comprehensive (Loss) Income (“AOCI”) in Shareholders’ Equity. Those amounts are subsequently reclassified to earnings in the same line item in the Consolidated Statement of Income as impacted by the hedge item when the hedged item affects earnings. To receive hedge accounting treatment, cash flow hedges must be highly effective in offsetting changes to expected future cash flows on hedged transactions. For derivatives that do not qualify for hedge accounting treatment, the change in the fair value is recognized in earnings. See Note 14 - Derivatives for further detail. Treasury Stock Treasury stock purchases are stated at average cost and presented as a separate reduction of equity. See Note 17 - Shareholder's Equity for further detail. Noncontrolling Interest Noncontrolling interest recognized in the consolidated equity of the Company is the minority interest ownership in equity of a consolidated subsidiary that is not attributable, directly or indirectly, to the parent company; and recognized separate from Shareholders’ Equity in the Consolidated Statement of Financial Position. Income from a consolidated subsidiary with a minority interest ownership is allocated to the minority interest and considered attributable to the noncontrolling interest in the Consolidated Statement of Income. Business Combinations and Acquisition Accounting The Company accounts for acquisitions by applying the acquisition method of accounting when the transaction or event is considered a business combination, which requires that the assets acquired and liabilities assumed constitute a business. A defined business is generally an acquired group of assets with inputs and processes that make it capable of generating a return or economic benefit for the acquirer. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their fair values as of the closing date of the acquisition. See Note 4 – Acquisitions for further detail. Revenue Recognition Product Sales Our customers mostly consist of retailers, wholesalers and distributors with the intention to sell and distribute to an end consumer. The Company recognizes revenue from the sale of products upon transfer of control to the customer. A portion of our business is also sold direct-to-consumer through direct response television, brand websites, and other online marketplaces. For the majority of our product sales, the transfer of control is recognized when we ship the product from our facilities to the customer unless we retain title and risk of loss upon shipment and we arrange and paid for freight such that we retain physical possession and control during delivery. Licensing Revenue The Company also sells licenses of its brands to third-party sellers and manufacturers for the development, production, sales & distribution of products that are not directly managed or offered by the Company. The Company maintains all right of ownership of the intellectual property and contracts with its customer for the use of the intellectual property in their operations. Revenue derived from the right-to-access licenses is recognized using the over time revenue recognition method, applying the ‘as-invoiced’ practical expedient method at the amount we are able to bill using a time-elapsed measure of progress, taking into consideration any minimum guarantee provisions under the contract, as it appropriately depicts its performance of providing access to the Company’s brands, trade names, logos, etc. Other Revenue Other revenue consists primarily of installation or maintenance services that are provided to certain customers in the GPC segment and extended warranty coverage for certain HPC products sold directly to consumers. The GPC services are often associated with the sale of product but are also provided separately and are considered a distinct performance obligation separate from product sales. The HPC extended warranty coverage is sold as a separate contract and is recognized as a separate performance obligation that is distinct from the product. The extended warranty is initially recognized as deferred revenue and amortized to Net Sales over the anticipated term of the performance of obligation. The HPC extended warranties' term is anywhere between 1 and 7 years, with the majority of the warranties realized within the first year of the term. Variable Consideration and Cash Paid to Customers The Company measures revenue as the amount of consideration for which it expects to be entitled in exchange for transferring goods or providing services. Certain retailers and/or end customers may receive cash or non-cash incentives such as rebates, volume or trade discounts, cooperative advertising, price protection, coupons, and other customer-related programs, including service level penalties, which are accounted for as variable consideration. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of revenue recognized will not occur when the uncertainty is resolved. Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of the anticipated performance and all information (historical, current and forecasted) that is reasonably available. The estimated liability for sales discounts and other programs and allowances is calculated using the expected value method or most likely amount and recorded at the time of sale as a reduction of net sales and trade receivables. The Company may also enter into various arrangements, primarily with retail customers, which require the Company to make upfront cash payments to secure the right to distribute through such customers. The Company defers the cost of these payments, provided they are supported by a volume-based arrangement with the retailer with a period of 12 months or longer, and amortizes the associated payment over the appropriate time or volume-based term of the arrangement. Deferred payments are recognized as a contract asset and are reported in the Consolidated Statements of Financial Position as Deferred Charges and Other Assets with related amortization treated as a reduction in Net Sales. Product Returns In the normal course of business, the Company may allow customers to return product 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. For the anticipated value of the returns, the Company will recognize a return liability in Other Current Liabilities and a separate return asset included in the Prepaid Expenses and Other Current Assets, when applicable. See Note 6 - Revenue Recognition for further discussion on product returns. Product returns do not include provisions for standard warranties provided to end-consumers of the Company's products, which are recognized as a component of the Cost of Goods Sold. See Note 20 - Commitments and Contingencies for further discussion on standard product warranty. Practical Expedients and Exemptions: • The Company does not adjust the promised amount of consideration for the effects of a significant financing component, as the period between the transfer of a promised good or service to a customer and the customer’s payment for the good or service is one year or less. • The Company does not assess whether promised goods or services are performance obligations if they are not material in the context of the contract with the customer. • The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. The estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period is not material. • The Company generally expenses sales commissions and other contract and fulfillment costs when the amortization period is less than one year. The Company records these costs within Selling Expenses. For costs amortized over a period longer than one year, such as fixtures which are more permanent in nature, the Company defers and amortizes over the supportable period based upon historical assumptions and analysis. The costs for permanent displays are incorporated into the pricing of product sold to customer. • The Company excludes all sales taxes that are assessed by a governmental authority from the transaction price. See Note 6 – Revenue Recognition for further detail. Shipping and Handling Costs Shipping and handling costs include costs incurred with third-party carriers to transport products to customers and salaries and overhead costs related to activities to prepare the Company’s products for shipment at the Company’s distribution facilities. Shipping and handling costs were $272.6 million, $274.2 million and $216.3 million during the years ended September 30, 2023, 2022 and 2021, respectively. The Company accounts for shipping and handling activities, which occur after control of the related goods transfers, as fulfillment activities instead of assessing such activities as performance obligations. Shipping and handling costs are included in Selling Expenses in the Consolidated Statements of Income. Advertising Costs Advertising costs include agency fees and other costs to create advertisements, as well as costs paid to third parties to print or broadcast the Company’s advertisements and are expensed as incurred. The Company incurred advertising costs of $59.1 million, $64.1 million and $54.0 million during the years ended September 30, 2023, 2022 and 2021, respectively. Advertising costs are included in Selling Expenses in the Company’s Consolidated Statements of Income. Research and Development Costs Research and development costs are charged to expense in the period they are incurred. Environmental Expenditures Environmental expenditures that relate to current operations or to conditions caused by past operations are expensed or capitalized as appropriate. The Company determines its liability for environmental matters on a site-by-site basis and records a liability at the time when it is probable that a liability has been incurred and such liability can be reasonably estimated. The estimated liability is not reduced for possible recoveries from insurance carriers. Environmental costs include initial site surveys, costs for remediation and restoration and ongoing monitoring costs, as well as fines, damages and other costs, when applicable and estimable. Adjustments to initial estimates are recorded, from time to time, to reflect changing circumstances and estimates based upon additional information developed in subsequent periods. Estimated environmental remediation expenditures are included in the determination of the net realizable value recorded for assets held for sale. See Note 20 - Commitments and Contingencies for further discussion. Exit and Disposal Costs The Company regularly enters into various restructuring initiatives, optimization projects, strategic transactions, and other business development activities that may include the recognition of exit or disposal costs. Exit or disposal costs include, but are not limited to, the costs of termination benefits, such as a one-time involuntary severance or retention bonuses, one-time contract termination costs (excluding leases), and other costs associated with non-termination type costs related to restructuring initiatives such as incremental costs for the sale or termination of a line of business, closure or consolidation of operating facilities or business locations in a country or region, relocation of business activities and employees from one location to another, change in management structure, significant third-party provider or a fundamental reorganization that affects the nature and focus of operations, among others. Restructuring charges associated with manufacturing are recorded as Cost of Goods Sold. Restructuring charges associated with administrative functions are recorded as operating expenses, such as initiatives impacting sales, marketing, distribution or other non-manufacturing related functions. Liabilities from restructuring charges are recorded for estimated costs of facility closures, significant organizational adjustments and measures undertaken by management to exit certain activities. Costs for such activities are estimated by management after evaluating detailed analyses of the costs to be incurred. Such liabilities or asset reductions could include amounts for items such as severance costs and related benefits, and other items directly related to the exit activities. Impairment of property and equipment and other assets as a result of a such initiatives is recognized as a reduction of the appropriate asset. See Note 5 - Restructuring Charges for further detail. Leases The Company determines if an arrangement is a lease at inception, considering whether the contract conveys a right to control the use of the identified asset for a period of time in exchange for consideration. Leases are classified as operating or finance leases at the commencement date of the lease. Operating leases are included in Operating Lease Assets, Other Current Liabilities and Long-Term Operating Lease Liabilities on the Consolidated Statement of Financial Position. Finance leases are included in

DIVESTITURES

DIVESTITURES	12 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
DIVESTITURES	DIVESTITURES The following table summarizes the components of Income from Discontinued Operations, Net of Tax in the accompanying Consolidated Statement of Income for the years ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Income from discontinued operations before income taxes - HHI $ 136.9 $ 253.3 $ 288.2 Gain on sale of discontinued operations before income taxes – HHI 2,824.2 — — Loss from discontinued operations before income taxes - Other (2.4) (3.8) (7.3) Interest on corporate debt allocated to discontinued operations 49.4 46.4 44.5 Income from discontinued operations before income taxes 2,909.3 203.1 236.4 Income tax expense from discontinued operations 873.7 53.4 62.1 Income from discontinued operations, net of tax 2,035.6 149.7 174.3 Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest 0.3 0.9 (0.2) Income from discontinued operations, net of tax attributable to controlling interest $ 2,035.3 $ 148.8 $ 174.5 Interest on corporate debt allocated to discontinued operations includes interest on Term Loans required to be paid down using proceeds received on disposal on sale of a business, and interest expense from corporate debt not directly attributable to or related to other operations based on the ratio of net assets of the disposal group held for sale to the consolidated net assets plus consolidated debt, excluding debt assumed in transaction, required to be repaid, or directly attributable to other operations of the Company. Corporate debt, including Term Loans, is not classified as held for sale as it is not directly attributable to the identified disposal groups. 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 the divestiture resulting in the recognition of a gain on sale of $2.8 billion included as a component of Income From Discontinued Operations, Net of Tax. The Company's assets and liabilities associated with the HHI disposal group prior to the transaction close were classified as held for sale and the respective operations were classified as discontinued operations and reported separately during the year ended September 30, 2023 through the transaction close. In accordance with the ASPA, ASSA purchased the equity of certain subsidiaries of the Company, and acquired certain assets and assumed certain liabilities of other subsidiaries used or held for the purpose of the HHI business. The Company and ASSA have made customary representations and warranties and have agreed to customary covenants relating to the acquisition. The Company and ASSA have agreed to indemnify each other for losses arising from certain breaches of the ASPA and for certain other matters. In particular, the Company has agreed to indemnify ASSA for certain liabilities relating to the assets retained by the Company, and ASSA has agreed to indemnify the Company for certain liabilities assumed by ASSA, in each case as described in the ASPA. Further, the Company and ASSA entered into related agreements ancillary to the acquisition that became effective upon the consummation of the acquisition, including a customary transition services agreement agreement. The following table summarizes the assets and liabilities of the HHI disposal group classified as held for sale as of September 30, 2022: (in millions) 2022 Assets Trade receivables, net $ 135.5 Other receivables 6.7 Inventories 327.1 Prepaid expenses and other current assets 33.1 Property, plant and equipment, net 166.6 Operating lease assets 63.6 Deferred charges and other 11.7 Goodwill 698.6 Intangible assets, net 373.8 Total assets of business held for sale $ 1,816.7 Liabilities Current portion of long-term debt $ 1.4 Accounts payable 224.7 Accrued wages and salaries 32.7 Other current liabilities 79.9 Long-term debt, net of current portion 54.6 Long-term operating lease liabilities 46.9 Deferred income taxes 10.1 Other long-term liabilities 13.4 Total liabilities of business held for sale $ 463.7 The following table summarizes the components of income from discontinued operations before income taxes associated with the HHI divestiture in the accompanying Consolidated Statements of Income for the years ended September 30, 2023, 2022 and 2021, through the date of disposal: (in millions) 2023 2022 2021 Net sales $ 1,042.5 $ 1,652.3 $ 1,615.8 Cost of goods sold 701.6 1,096.3 1,025.3 Gross profit 340.9 556.0 590.5 Operating expenses 199.4 298.0 293.1 Operating income 141.5 258.0 297.4 Interest expense 2.4 3.4 3.4 Other non-operating expense, net 2.2 1.3 5.8 Income from discontinued operations before income taxes $ 136.9 $ 253.3 $ 288.2 Beginning in September 2021, the Company ceased the recognition of depreciation and amortization of long-lived assets associated with the HHI disposal group classified as held for sale. Interest expense consists of interest from debt directly attributable to HHI operations that primarily consist of interest from finance leases. No impairment loss was recognized on the asset held for sale as the purchase price of the business less estimated cost to sell is more than its carrying value. The following table presents significant non-cash items and capital expenditures of discontinued operations from the HHI divestiture for the years ended September 30, 2023, 2022 and 2021, through the date of disposal: (in millions) 2023 2022 2021 Depreciation and amortization $ — $ — $ 31.1 Share based compensation $ 1.5 $ 5.3 $ 0.8 Purchases of property, plant and equipment $ 11.9 $ 23.9 $ 22.8 The Company and ASSA entered into customary transition services agreement ("TSA") that became effective upon the consummation of the transaction that supports 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 TSA has an overall expected time period of 12 months following the close of the transaction with variability in expiration dependent upon the completed transition of the respective service or function, and may provide up to 12 additional months for a total duration of up to 24 months. During the year ended September 30, 2023, the Company recognized income of $9.2 million associated with TSA charges. Additionally, the Company and ASSA will receive cash and make payments on behalf of the respective counterparty's operations as part of the shared administrative functions, resulting in cash flow being commingled with the operating cash flow of the Company. The Company recognizes a net payable or receivable with ASSA for any outstanding TSA charges and net working capital attributable to commingled cash flow. As of September 30, 2023, the Company has a net receivable of $4.0 million included in Other Receivables on the Company's Consolidated Statement of Financial Position consisting of amounts due from ASSA for cash flow settlement from commingled operations and net TSA charges including amounts subject to repayment by the Company. Further, the Company has recognized payables to ASSA related to indemnifications in accordance with the purchase agreement, primarily attributable to outstanding settlements with tax authorities, uncertain tax benefit obligations and our purchase price settlement. 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 Consolidated Statements of Financial Position. Other

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS On February 18, 2022, the Company acquired all of the membership interests in HPC Brands, LLC, which consist of the home appliances and cookware business of Tristar Products, Inc. (the "Tristar Business") for a purchase price of $325.0 million, net of customary purchase price adjustments and transaction costs, plus a potential earn-out payment of up to $100.0 million if certain gross profit targets are achieved in calendar year 2022, and another earn-out payment of $25.0 million if certain other gross profit targets are achieved in calendar year 2023. The acquisition of the Tristar Business was funded by a combination of cash on hand and incremental borrowings incurred as a new tranche under the Company's existing credit agreement. See Note 12 - Debt for further detail on the amendment to the credit agreement. The Tristar Business includes a portfolio of home appliances and cookware products sold under the PowerXL®, Emeril Legasse®, and Copper Chef® brands. The PowerXL® and Copper Chef® brands were acquired outright by the Company while the Emeril Legasse® brand remains subject to a trademark license agreement with the license holder (the "Emeril License"). Pursuant to the Emeril License, the Company will continue to license the Emeril Legasse® brands in the US, Canada, Mexico, and the United Kingdom for certain designated product categories of household appliances within the Home and Personal Care ("HPC") segment, including small kitchen food preparation products, indoor and outdoor grills and grill accessories, and cookbooks. The Emeril License had an expiration of December 31, 2023, with options for one-year renewal periods following the initial expiration through December 31, 2025. Under the terms of the agreement, we agreed to pay the license holder a percentage of sales, with minimum annual royalty payments of $1.6 million, that increase to $1.8 million in subsequent renewal periods. The net assets and operating results of the Tristar Business, since the acquisition date of February 18, 2022, are included in the Company’s Consolidated Statements of Income and reported within the HPC reporting segment for the year ended September 30, 2023. The Company has recorded an allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed based on their fair values as of the February 18, 2022 acquisition date. The excess of the purchase price over the fair value of the net tangible assets and identifiable intangible assets of $111.1 million was recorded as goodwill, which is deductible for tax purposes. Goodwill includes value associated with profits earned from market and expansion capabilities including the success of new product launches through direct response television and direct to consumer channels, new brand development and products brought to market by the Company, synergies from integration and streamlining operational activities, the going concern of the business, and the value of the assembled workforce. The calculation of the purchase price is as follows: (in millions) Purchase Price Cash paid at closing $ 314.6 Cash received for purchase price settlement (42.2) Contingent consideration 30.0 Total purchase price $ 302.4 As of the transaction date, the Company recorded a contingent consideration liability of $30.0 million to reflect the estimated fair value of the contingent consideration for the earn-out payments. The fair value was determined using a Monte Carlo simulation model to value the earn-out based on the likelihood of reaching specific targets. The fair value measurement is determined based on significant unobservable inputs and thus represents a Level 3 fair value measurement. The key assumptions considered include the estimated amount and timing of projected gross profits, volatility, estimated discount rates, and risk-free interest rate. The inputs and assumptions may not be observable in the market but reflect the assumptions the Company believes would be made by a market participant. After the acquisition date, the Company and the acquired Tristar Business experienced a downturn in operating results attributable to significant shifts in retail customer purchasing resulting from high retail inventory levels and lower replenishment orders, especially with significant mass retail customers, along with continued inflationary cost pressures and incremental margin risk from promotional spending. As a result, the Company has adjusted the forecasted results of the Tristar Business, which impacted the value of the contingent consideration and recognized a gain on remeasurement of contingent consideration of $1.5 million and $28.5 million, during the years ended September 30, 2023 and 2022, respectively. The following table summarizes the final fair value of assets acquired and liabilities assumed as of the date of acquisition: (in millions) Purchase Price Allocation Cash and cash equivalents $ 0.3 Trade receivables, net 45.7 Other receivables 0.4 Inventories 102.0 Prepaid expenses and other current assets 4.4 Property, plant and equipment, net 0.4 Operating lease assets 23.3 Goodwill 111.1 Intangible assets, net 95.0 Deferred charges and other 4.8 Accounts payable (52.5) Accrued wages and salaries (0.6) Other current liabilities (20.8) Long-term operating lease liabilities (11.1) Net assets acquired $ 302.4 The values allocated to intangible assets and the weighted average useful lives are as follows: (in millions) Carrying Amount Weighted Average Useful Life (Years) Tradename $ 66.0 Indefinite Customer relationships 29.0 13 years Total intangibles acquired $ 95.0 The Company performed a valuation of the acquired inventories, tradenames, and customer relationships. The fair value measurements are based on significant inputs not observable in the market, and therefore, represent Level 3 measurements. The following is a summary of significant inputs to the valuation: Inventory – Acquired inventory consists of branded finished goods that were valued based on the comparative sales method, which estimates the expected sales price of the finished goods inventory, reduced for all costs expected to be incurred in its completion or disposition and a profit on those costs. Tradename – The Company valued the PowerXL® tradename using an income approach, the relief-from-royalty method. Under this method, the asset value was determined by estimating the hypothetical royalties that would have to be paid if the tradenames were not owned. Royalty rate of 3% for valuation of PowerXL® was selected based on consideration of several factors, including prior transactions, related trademarks and tradenames, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the tradenames. The discount rate applied to the projected cash flow was 16% based on the implied transaction internal rate of return for the overall business, excluding cost synergies. The resulting discounted cash flows were then tax-effected at the applicable statutory rate. Customer relationships – The Company values customer relationships using the multi-period excess earnings method under a market participant distributor method of the income approach. In determining the fair value of the customer relationships, the multi-period excess earnings approach values the intangible asset at the present value of the incremental after-tax cash flows attributable only to the customer relationship after deducting contributory asset charges. Only expected sales from current retail customers were used, which are estimated using average annual expected growth rate of 2.7%. The Company assumed a customer attrition rate of 5%, which is supported by historical attrition rates. The discount rate applied to the projected cash flow was 12% based upon a weighted average cost of capital for the overall business and income taxes were estimated at the applicable statutory rate. During the year ended September 30, 2022, the Company has recognized $189.7 million of net sales from the acquired Tristar Business since the transaction date. The following pro forma financial information summarizes the combined results of operations for the Company and the acquired Tristar Business as though the companies were combined as of the beginning of the Company’s fiscal 2021. The unaudited pro forma financial information was as follows: (in millions) 2022 2021 Proforma net sales $ 3,332.6 $ 3,588.1 Proforma net (loss) income from continuing operations (80.4) 51.4 Proforma net income 69.3 225.7 Proforma diluted earnings from continuing operations per share (1.96) 1.19 Proforma diluted earnings per share 1.69 5.22 The pro forma financial information includes, where applicable, adjustments for: (i) additional amortization expense that would have been recognized related to the acquired intangible assets, (ii) additional operating expense from the excess fair value adjustments on operating lease assets for below market rents (iv) additional cost of sales related to the inventory valuation adjustment, (v) transaction costs and other one-time non-recurring costs and (vi) the estimated income tax effect on the acquired Tristar Business and pro forma adjustments. During the year ended September 30, 2022, the Company recognized $13.5 million of transaction costs attributable to the acquisition of the Tristar Business, included in General and Administrative Expense on the Consolidated Statement of Income.

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	12 Months Ended
	Sep. 30, 2023
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES During the year ended September 30, 2023, the Company entered into an initiative in response to the continuing pressures within the consumer products and retail markets and adjusted strategic initiatives within certain segments, resulting in the realization of headcount reductions. Total cumulative exit and disposal costs associated with the initiative were $7.4 million. Substantially all costs associated with the initiative have been recognized, with no further significant costs expected to be incurred. During the year ended September 30, 2022, the Company entered into a new initiative in response to changes observed within consumer products and retail markets, continued inflationary cost pressures and headwinds, and to facilitate changes in the management structure for enabling functions of the consolidated group, resulting in the realization of headcount reductions. Total cumulative costs associated with the initiative were $10.2 million. Substantially all costs associated with the initiative have been recognized, with no further significant costs expected to be incurred. Additionally, during the year ended September 30, 2022, the Company initiated the exit of its in-country commercial operations in Russia, predominantly supporting the HPC segment, including costs for severance and other exit and disposal activity to close the operations. Total cumulative costs associated with the initiative were $1.4 million. Substantially all costs associated with the initiative have been recognized, with no further significant costs expected to be incurred. During the year ended September 30, 2021, the GPC segment entered into an initiative to update its supply chain and distribution operations within the U.S. to address capacity needs, optimize and improve fill rates attributable to recent growth in the business and consumer demand, and improve overall operational effectiveness and throughput. The initiative includes the transition of its third party logistics (3PL) service provider at its existing distribution center, incorporating new facilities into the distribution footprint by expanding warehouse capacity and securing additional space to support long-term distribution and fulfillment, plus updating engagement and processes with suppliers and its transportation and logistics handlers. Incremental costs include one-time transition, implementation and start-up cost with the new 3PL service provider, including the integration of provider systems and technology, incentive-based compensation to maintain performance during transition, duplicative and redundant costs, and incremental costs for various disruptions in the operations during the transition period including supplemental transportation and storage costs, and incremental detention and demurrage costs. As of September 30, 2022, total cumulative costs associated with the initiative were $41.9 million, with the project being complete and no further costs to be incurred. During the year ended September 30, 2019, the Company initiated the Global Productivity Improvement Program, which was a company-wide, multi-year program, consisting of various initiatives to redirect resources and spending to drive growth, identify cost savings and pricing opportunities through standardization and optimization, develop organizational and operating optimization, and reduce overall operational complexity across the Company. With the Company’s divestitures in GBL and GAC during the year ended September 30, 2019, the project focus included the transition of the Company’s continuing operations in a post-divestiture environment and exiting of TSAs which were fully exited in January 2022. The initiative included a review of global processes and organization design and structures, headcount reductions and transfers, and rightsizing the Company’s shared operations and commercial business strategy, and exit of certain internal production to third-party supplies, among others, resulting in recognition of severance benefits and other exit and disposal costs to facilitate such activity. As of September 30, 2022, total cumulative costs associated with the project were $157.3 million with the project being complete and no further costs to be incurred. The Company may enter into small, less significant initiatives to reduce costs and improve margins throughout the organization. Individually these activities are not substantial and occur over a shorter time period (generally less than 12 months). The following summarizes restructuring charges for the years ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Fiscal 2023 restructuring $ 7.4 $ — $ — Fiscal 2022 restructuring 0.4 9.8 — Russia dissolution 0.8 0.6 — GPC distribution center transition — 30.4 11.5 Global productivity improvement program — 5.1 21.2 Other project costs 1.3 13.9 7.6 Total restructuring and related charges $ 9.9 $ 59.8 $ 40.3 Reported as: Cost of goods sold $ 0.5 $ 1.2 $ 1.9 Selling expense — 30.4 11.5 General and administrative expense 9.4 28.2 26.9 The following summarizes restructuring charges by reportable segment for the years ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 GPC $ 4.0 $ 37.9 $ 15.2 H&G 0.2 0.7 0.4 HPC 5.2 10.0 9.1 Corporate 0.5 11.2 15.6 Total restructuring charges $ 9.9 $ 59.8 $ 40.3 The following is a summary of restructuring charges by cost type for the years ended September 30, 2023, 2022, and 2021. (in millions) Termination Benefits Other Total For the year ended September 30, 2023 $ 8.3 $ 1.6 $ 9.9 For the year ended September 30, 2022 12.0 47.8 59.8 For the year ended September 30, 2021 7.7 32.6 40.3 The following is a rollforward of the accrual for restructuring charges by cost type for the years ended September 30, 2023, 2022, and 2021, included in Other Current Liabilities on the Consolidated Statements of Financial Position. (in millions) Termination Benefits Other Total Accrual balance at September 30, 2021 $ 4.6 $ 5.6 $ 10.2 Provisions 8.0 (4.3) 3.7 Cash expenditures (6.3) (0.7) (7.0) Non-cash items (2.6) (0.3) (2.9) Accrual balance at September 30, 2022 $ 3.7 $ 0.3 $ 4.0 Provisions 7.6 0.6 8.2 Cash expenditures (8.1) (0.3) (8.4) Non-cash items 0.2 (0.1) 0.1 Accrual balance at September 30, 2023 $ 3.4 $ 0.5 $ 3.9

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company generates all of its revenue from contracts with customers. The following tables disaggregate our revenue for the years ended September 30, 2023, 2022 and 2021 by the Company’s key revenue streams, segments and geographic regions (based upon destination): September 30, 2023 (in millions) GPC H&G HPC Total Product Sales NA $ 710.7 $ 527.1 $ 514.4 $ 1,752.2 EMEA 361.3 — 465.0 826.3 LATAM 18.0 7.3 181.5 206.8 APAC 33.3 — 73.3 106.6 Licensing 10.0 2.1 7.8 19.9 Other 5.7 — 1.3 7.0 Total Revenue $ 1,139.0 $ 536.5 $ 1,243.3 $ 2,918.8 September 30, 2022 (in millions) GPC H&G HPC Total Product Sales NA $ 749.8 $ 576.8 $ 609.7 $ 1,936.3 EMEA 353.6 — 460.7 814.3 LATAM 19.3 8.0 216.1 243.4 APAC 36.5 0.1 71.9 108.5 Licensing 9.9 2.2 10.3 22.4 Other 6.2 — 1.4 7.6 Total Revenue $ 1,175.3 $ 587.1 $ 1,370.1 $ 3,132.5 September 30, 2021 (in millions) GPC H&G HPC Total Product Sales NA $ 699.9 $ 598.6 $ 493.5 $ 1,792.0 EMEA 359.8 — 512.1 871.9 LATAM 15.8 7.0 170.6 193.4 APAC 38.9 — 72.7 111.6 Licensing 9.8 2.5 11.2 23.5 Other 5.7 — — 5.7 Total Revenue $ 1,129.9 $ 608.1 $ 1,260.1 $ 2,998.1 A significant portion of our product sales from our HPC segment, primarily in the NA and LATAM regions, are subject to the continued use and access of the Black+Decker® ("B&D") brand through a license agreement with Stanley Black & Decker. The license agreement was renewed through June 30, 2025, including a sell-off period from April 1, 2025 to June 30, 2025 whereby the Company can continue to sell and distribute but no longer produce products subject to the license agreement. Net sales from B&D product sales consist of $350.4 million, $417.3 million, and $400.2 million for the years ended September 30, 2023, 2022 and 2021, respectively. All other brands and tradenames used in the Company’s commercial operations are either directly owned and not subject to further restrictions, or do not aggregate to a significant portion of total product sales for the Company. The Company has a broad range of customers including many large mass retail customers. During the year ended September 30, 2023, 2022 and 2021, there were two large retail customers, each exceeding 10% of consolidated Net Sales and representing 33.9%, 32.9%, and 31.4% of consolidated Net Sales, respectively. In the normal course of business, the Company may allow customers to return product or take credit for product returns per the provisions in a sale agreement. Estimated product returns are recorded as a reduction in reported revenues at the time of sale based upon historical product return experience, adjusted for known trends, to arrive at the amount of consideration expected to receive. The following is a rollforward of the liability for product returns for the years ended September 30, 2023, 2022 and 2021: (in millions) Beginning Charged to Deductions Other Ending September 30, 2023 $ 15.5 $ 8.7 $ (11.2) $ (0.2) $ 12.8 September 30, 2022 11.8 12.4 (19.8) 11.1 15.5 September 30, 2021 12.8 1.5 (2.9) 0.4 11.8 Other adjustments includes foreign currency translation and the liability for product returns assumed as part of the acquisition of the Tristar Business during the year ended September 30, 2022. See Note 4 - Acquisitions for further discussion on the Tristar Business acquisition.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value measurements of the Company’s financial assets and liabilities are defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Fair value measurements are classified using a fair value hierarchy that is based on the observability of inputs used in measuring fair value. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed assumptions about hypothetical transactions in the absence of market data. The Company utilizes valuation techniques that attempt to maximize the use of observable inputs and minimize the use of unobservable inputs. Fair value measurements are classified under the following hierarchy: • Level 1 - Unadjusted quoted prices for identical instruments in active markets. • Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable. • Level 3 - Significant inputs to the valuation model are unobservable. The carrying values and estimated fair values for financial instruments as of September 30, 2023 and 2022 are as follows: September 30, 2023 September 30, 2022 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Amount Level 1 Level 2 Level 3 Fair Value Carrying Amount Derivative Assets $ — $ 3.3 $ — $ 3.3 $ 3.3 $ — $ 22.2 $ — $ 22.2 $ 22.2 Derivative Liabilities — 9.0 — 9.0 9.0 — 6.0 — 6.0 6.0 Debt — 1,418.6 — 1,418.6 1,555.5 — 2,815.9 — 2,815.9 3,156.8 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 and commodities, which are generally based on quoted or observed market prices (Level 2). The fair value of certain derivative financial instruments is estimated using pricing models based on contracts with similar terms and risks. Modeling techniques assume market correlation and volatility, such as using prices of one delivery point to calculate the price of the contract’s different delivery point. In addition, by applying a credit reserve which is calculated based on credit default swaps or published default probabilities for the actual and potential asset value, the fair value of the Company’s derivative financial instrument assets reflects the risk that the counterparties to these contracts may default on the obligations. Likewise, by assessing the requirements of a reserve for non-performance, which is calculated based on the probability of default by the Company, the Company adjusts its derivative contract liabilities to reflect the price at which a potential market participant would be willing to assume the Company’s liabilities. The Company has not changed the valuation techniques used in measuring the fair value of any financial assets and liabilities during the year. See Note 14 – Derivatives for additional detail. The fair value measurements of the Company’s debt represent non-active market exchange-traded securities which are valued at quoted input prices that are directly observable or indirectly observable through corroboration with observable market data (Level 2). See Note 12 – Debt for additional detail. 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 4 – Acquisitions and Note 11 - 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.

RECEIVABLES

RECEIVABLES	12 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
RECEIVABLES	RECEIVABLES The allowance for doubtful accounts as of September 30, 2023 and 2022 was $7.7 million and $7.3 million, respectively. The following is a rollforward of the allowance for doubtful accounts for the years ended September 30, 2023, 2022 and 2021: (in millions) Beginning Balance Charged to Profit & Loss Deductions Other Adjustments Ending Balance September 30, 2023 $ 7.3 $ 5.0 $ (1.4) $ (3.2) $ 7.7 September 30, 2022 6.7 4.2 (4.9) 1.3 7.3 September 30, 2021 5.3 1.9 (0.4) (0.1) 6.7 Other adjustments includes foreign currency translation and the allowance for doubtful accounts assumed as part of the acquisition of the Tristar Business during the year ended September 30, 2022. See Note 4 - Acquisitions for further discussion on the Tristar Business acquisition. The Company has a broad range of customers including many large retail outlet chains, some of which exceed 10% of consolidated Net Trade Receivables. As of September 30, 2023, there were two customers that exceeded 10% of the Company's consolidated Net Trade Receivables representing 39.8% of the Company’s Trade Receivables. As of September 30, 2022, there were two customers that exceeded 10% of the Company's consolidated Net Trade Receivables representing 21.9% of the Company’s Trade Receivables. We have entered into various factoring agreements and early pay programs with our customers to sell our trade receivables under non-recourse agreements in exchange for cash proceeds and is an integral part of our financing for working capital. These transactions are treated as a sale and accounted for as a reduction in trade receivables because the agreements transfer effective control and risk related to the receivables to the buyers. A loss on sale is recognized for any discount and fees associated with the transfer, recognized as General and Administrative Expense on the Company's Consolidated Statements of Income, with cash proceeds recognized as cash flow from operating activities on the Company's Statements of Cash Flows. In some instances, we may continue to service the transferred receivable after the factoring has occurred, but in most cases we do not service any factored accounts. Any servicing of the trade receivable does not constitute significant continuing involvement or preclude the recognition of a sale and we do not carry any material servicing assets or liabilities on the Company's Consolidated Statements of Financial Position. The cost of factoring such trade receivables was $15.1 million, $10.2 million, and $3.5 million for the years ended September 30, 2023, 2022, and 2021, respectively.

INVENTORY

INVENTORY	12 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventories as of September 30, 2023 and 2022 consist of the following: (in millions) 2023 2022 Raw materials $ 55.8 $ 72.3 Work-in-process 6.2 10.5 Finished goods 400.8 697.8 Inventories $ 462.8 $ 780.6 During the year ended September 30, 2023, the Company and HPC recognized an incremental inventory loss of $20.6 million for the disposal of select product SKUs and models associated with the acquired brands from the Tristar Business acquisition after assessing, among other things, performance and quality standards and the business risks associated with the continued support and distribution of such products. HPC management has suspended any further sale of the selected products as part of a shift in its strategy of distribution and development of products within its brand portfolio and avoid deterioration and further reduction in the value of acquired brands and supported products.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of September 30, 2023 and 2022 consist of the following: (in millions) 2023 2022 Land, buildings and improvements $ 83.4 $ 75.7 Machinery, tooling and equipment 330.1 312.4 Computer software 136.2 81.7 Finance leases 136.9 139.8 Construction in progress 18.1 54.7 Property, plant and equipment $ 704.7 $ 664.3 Accumulated depreciation (429.6) (400.5) Property, plant and equipment, net $ 275.1 $ 263.8 Depreciation expense from property, plant and equipment for the years ended September 30, 2023, 2022 and 2021 was $48.9 million, $49.0 million, and $51.9 million, respectively. During the year ended September 30, 2023, the Company completed the sale of two facilities in its EMEA region, primarily consisting of office space supporting the GPC segment, with total proceeds of $5.2 million and resulting in a gain on sale of $2.7 million, included as General and Administrative Expense on the Consolidated Statements of Income for the year ended September 30, 2023.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	12 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES Goodwill, by segment, consists of the following: (in millions) GPC H&G HPC Total As of September 30, 2021 $ 524.6 $ 342.6 $ — $ 867.2 Tristar Business acquisition (Note 4) — — 108.1 108.1 Foreign currency impact (22.2) — — (22.2) As of September 30, 2022 $ 502.4 $ 342.6 $ 108.1 $ 953.1 Impairment — — (111.1) (111.1) Tristar Business acquisition adjustment (Note 4) — — 3.0 3.0 Foreign currency impact 9.7 — — 9.7 As of September 30, 2023 $ 512.1 $ 342.6 $ — $ 854.7 During the year ended September 30, 2023, the Company recognized an impairment of the HPC goodwill that was attributable to a declining trend in operating performance results, challenging retail environment with increased competition, lower distribution, and excess retail inventory levels impacting pricing and promotional spending, resulting in a reduction in actual and projected sales and margin realization within its current and forecasted cash flows and a full impairment of the identified goodwill for the HPC reporting unit and segment. The carrying value of indefinite lived intangible and definite lived intangible assets subject to amortization and accumulated amortization are as follows: 2023 2022 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets Customer relationships $ 635.0 $ (412.9) $ 222.1 $ 627.8 $ (373.9) $ 253.9 Technology assets 75.3 (35.9) 39.4 75.3 (30.8) 44.5 Tradenames 27.6 (7.4) 20.2 10.6 (5.1) 5.5 Total amortizable intangible assets 737.9 (456.2) 281.7 713.7 (409.8) 303.9 Indefinite-lived intangible assets - tradenames 778.4 — 778.4 898.3 — 898.3 Total intangible assets $ 1,516.3 $ (456.2) $ 1,060.1 $ 1,612.0 $ (409.8) $ 1,202.2 During the year ended September 30, 2023, the Company and H&G segment recognized an impairment loss of $56.0 million associated with the Rejuvenate® tradename attributable to a significant shift in consumer purchasing activity and retail inventory management efforts with certain retail customers within the year that make up a significant concentration of revenue for the brand and further reducing the anticipated near-term sales for the brand, a shift in the projected timing and realization of long-term projected revenues and changes in strategic distribution opportunities, as well as a change in the amount and timing of product innovations being introduced to customers. During the year ended September 30, 2023, the Company and HPC segment recognized an impairment loss of $45.0 million associated with the PowerXL® tradename driven by the reduction in the sales from a decrease in distribution with retail customers, significant pricing adjustments and required incremental promotional spending activity resulting in a substantial shift in actual and projected future revenues for the brand as well as a decrease in realized sales due to the continuation of retail inventory reduction efforts, lowered consumer demand, increased competition, and adverse macro-economic factors. Additionally, during the year ended September 30, 2023, the Company and HPC segment recognized an impairment loss of $19.7 million associated with the George Foreman® tradename due to shifts in market demand for related product categories as well as a change in the Company's brand portfolio strategy and projected utilization of the tradename going forward. As a result of the change in the Company's strategy and utilization of the George Foreman® tradename, the Company has converted the George Foreman® tradename from an indefinite-lived tradename to a definite-lived tradename. Amortization expense from intangible assets for the years ended September 30, 2023, 2022 and 2021 was $42.3 million, $50.3 million and $65.1 million, respectively. Excluding the impact of any future acquisitions or changes in foreign currency, the Company anticipates the annual amortization expense of intangible assets for the next five fiscal years will be as follows: (in millions) Amortization 2024 $ 43.2 2025 41.1 2026 39.5 2027 39.5 2028 37.8

DEBT

DEBT	12 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
DEBT	DEBT Debt as of September 30, 2023 and 2022 consists of the following: 2023 2022 (in millions) Amount Rate Amount Rate Spectrum Brands, Inc. Revolver Facility, variable rate, expiring June 30, 2025 $ — — % $ 740.0 5.7 % Term Loan Facility, variable rate, due March 3, 2028 — — % 394.0 5.2 % 5.75% Notes, due July 15, 2025 — — % 450.0 5.8 % 4.00% Notes, due October 1, 2026 448.8 4.0 % 417.1 4.0 % 5.00% Notes, due October 1, 2029 297.2 5.0 % 300.0 5.0 % 5.50% Notes, due July 15, 2030 288.5 5.5 % 300.0 5.5 % 3.875% Notes, due March 15, 2031 453.0 3.9 % 500.0 3.9 % Obligations under finance leases 86.4 5.3 % 92.7 5.1 % Total Spectrum Brands, Inc. debt 1,573.9 3,193.8 Unamortized discount on debt — (0.8) Debt issuance costs (18.4) (36.2) Less current portion (8.6) (12.3) Long-term debt, net of current portion $ 1,546.9 $ 3,144.5 The Company’s aggregate scheduled maturities of debt obligations are as follows, excluding obligations under capital leases. See Note 13 - Leases for scheduled maturities of obligations under capital leases: (in millions) Amount 2024 $ — 2025 — 2026 — 2027 448.8 2028 — Thereafter 1,038.7 Total long-term debt $ 1,487.5 Revolver Facility On June 30, 2020, SBI entered into the Amended and Restated Credit Agreement ("Credit Agreement"), which refinances the previously existing credit facility, and includes certain modified terms from the previously existing revolving credit facility. The maturity date was extended to June 30, 2025, and the facility was reduced from $890.0 million to $600.0 million (with a U.S. dollar tranche and a multicurrency tranche) (the "Initial Revolving Credit Facility Tranche"). The interest rate margins applicable to the facility were changed and a London Inter-Bank Offered Rate ("LIBOR") floor of 0.75% was installed. The Credit Agreement, solely with respect to the Revolver Facility, contains a financial covenant test on the last day of each fiscal quarter on the maximum total leverage ratio. This is calculated as the ratio of (i) the principal amount of third-party debt for borrowed money (including unreimbursed letter of credit drawings), capital leases and purchase money debt, at period-end, less cash and cash equivalents, to (ii) adjusted EBITDA for the trailing twelve months. The maximum total leverage ratio should be no greater than 6.0 to 1.0. On November 17, 2022, the Company entered into the fourth amendment to the Credit Agreement to temporarily increase the maximum consolidated total net leverage ratio permitted to be no greater than 7.0 to 1.0 before returning to 6.0 to 1.0 at the earliest of (i) September 29, 2023, or (ii) 10 business days after the closing of the HHI divestiture or receipt of the related termination fee. The waiver expired 10 business days after the close of the HHI divestiture and the maximum permitted consolidated total net leverage returned to 6.0 to 1.0. As of September 30, 2023, we were in compliance with all covenants under the Credit Agreement. The Company incurred $2.3 million in connection with the fourth amendment and recognized as interest expense for the year ended September 30, 2023. Pursuant to a guarantee agreement, SB/RH and the material wholly-owned domestic subsidiaries of SBI have guaranteed SBI’s obligations under the Credit Agreement and related loan documents. Pursuant to a security agreement, SBI and such subsidiary guarantors have pledged substantially all of their respective assets to secure such obligations and, in addition, SB/RH has pledged the capital stock of SBI to secure such obligations. The Credit Agreement also provides for customary events of default including payment defaults and cross-defaults to other material indebtedness. On December 10, 2021, the Company entered into the second amendment to the Credit Agreement. The second amendment includes certain modified terms from the existing Credit Agreement to provide for an alternate rate of interest to the Eurocurrency Rate applicable to Revolving Loans and Letters of Credit in Euro and Pounds Sterling. Pursuant to the second amendment, Sterling Overnight Index Average ("SONIA") replaced the LIBOR as a reference rate for Revolving Loans and Letters of Credit denominated in Pounds Sterling and Euro Interbank Offered Rate ("EURIBOR") replaced LIBOR as a reference rate for Revolving Loans and Letters of Credit denominated in Euro. On February 3, 2022, the Company entered into a third amendment to the Credit Agreement. The third amendment provides for incremental capacity on the Revolver Facility of $500 million (the "Incremental Revolving Credit Facility Tranche") that was used to support the acquisition of the Tristar Business and the continuing operations and existing working capital requirements of the Company. See Note 4 - Acquisitions for further discussion on the Tristar Business acquisition. Borrowings under the incremental capacity were subject to the same terms and conditions as the existing Revolver Facility, with a maturity date of June 30, 2025, other than a difference in borrowing rate which were subject to SOFR plus margin ranging from 1.75% to 2.75%, or base rate plus margin ranging from 0.75% to 1.75% per annum, with an increase by 25 basis points 270 days after the effective date of the third amendment and an additional 25 basis points on each 90 day anniversary of such date. The SOFR was subject to a 0.50% floor. The Company incurred $7.6 million in connection with the third amendment, which have been capitalized as debt issuance costs and were amortized over the remaining term of the Credit Agreement. On June 20, 2023, following the close of the HHI divestiture, the Company repaid $470.0 million of revolving loans that were drawn under the Initial Revolving Credit Facility Tranche, which constituted the repayment of all outstanding revolving loans under such tranche and repayment of $245.0 million of revolving loans that were drawn under the Incremental Revolving Credit Facility Tranche, which constituted the repayment of all outstanding revolving loans under such tranche. The Company terminated all revolving loan commitments under the Incremental Revolving Credit Facility Tranche while the revolving loan commitments under the Initial Revolving Credit Facility Tranche were not terminated. The Company recognized $4.5 million for the year ended September 30, 2023 from the write-down of deferred financing costs associated with the termination of the Incremental Revolving Credit Facility Tranche, recognized as Interest Expense on the Company's Consolidated Statements of Income. Further, on June 20, 2023, the Company entered into the fifth amendment to the Credit Agreement to transition from LIBOR to SOFR borrowing rates used on borrowings from the Revolver Facility. As a result, as of September 30, 2023, borrowings from the Revolver Facility are subject to adjusted SOFR plus margin ranging from 1.75% to 2.75% per annum, or base rate plus margin ranging from 0.75% to 1.75% per annum. The SOFR borrowings are subject to a 0.1% adjustment rate and a 0.75% SOFR floor. As a result of borrowings and payments under the Revolver Facility, as of September 30, 2023, the Company had borrowing availability of $586.9 million, net of outstanding letters of credit of $13.1 million. On October 19, 2023, SBI and SB/RH entered into the Second Amended and Restated Credit Agreement (the “Subsequent 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 Subsequent Credit Agreement will be used for working capital needs and other general corporate purposes. The Subsequent Credit Agreement refinanced the Company’s previous Credit Agreement and includes certain modified terms from the the previous Credit Agreement, including extending the maturity to October 19, 2028, and the Revolver Facility was reduced to $500.0 million (with a U.S. dollar tranche and a multicurrency tranche). The Subsequent 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 Subsequent 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 will be 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) 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) 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). As of the closing date of the Subsequent Credit Agreement, the borrowing availability of the Revolver Facility is $486.9 million, net of outstanding letters of credit of $13.1 million. Term Loan Facility On March 3, 2021, SBI entered into the first amendment (the "Amended Credit Agreement") to the Credit Agreement. The Amended Credit Agreement included certain modified terms from the existing Credit Agreement to provide for a new term loan facility (the “Term Loan Facility”). The Term Loan Facility was in an aggregate principal amount of $400.0 million and with a maturity date of March 3, 2028. The Term Loan Facility was subject to a rate per annum equal to either (1) the LIBOR, subject to a 0.50% floor, adjusted for statutory reserves, plus a margin of 2.00% per annum or (2) the Alternate Base Rate (as defined in the Amended Credit Agreement), plus a margin of 1.00% per annum. The Term Loan Facility was issued net of a $1.0 million discount and the Company incurred $5.1 million of debt issuance costs, which was being amortized with a corresponding charge to interest expense over the remaining life of the loan. Pursuant to a guarantee agreement, SB/RH and the direct and indirect wholly-owned material domestic subsidiaries of SBI had guaranteed SBI’s obligations under the Amended Credit Agreement and related loan documents. Pursuant to the Security Agreement, dated as of June 23, 2015, SBI and such subsidiary guarantors had pledged substantially all of their respective assets to secure such obligations and, in addition, SB/RH had pledged the capital stock of SBI to secure such obligations. Subject to certain mandatory prepayment events, the Term Loan Facility is subject to repayment according to scheduled amortizations, with the final payment of amount outstanding, plus accrued and unpaid interest, due at maturity. The Amended 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 exceptions set forth in the Amended Credit Agreement. On June 20, 2023, following the close of the HHI divestiture, the Company repaid the $392.0 million outstanding amount of term loans, which constituted the repayment of all outstanding term loans under the Credit Agreement and the Term Loan Facility was terminated. The Company recognized $4.1 million for the year ended September 30, 2023 from the write-down of deferred financing costs and original issuance discount associated with the extinguishment of the Term Loan Facility, recognized as Interest Expense on the Company's Consolidated Statements of Income Spectrum 5.75% Notes On May 20, 2015, SBI issued $1,000 million aggregate principal amount of 5.75% Notes at par value, due July 15, 2025 (the “5.75% Notes”). The 5.75% Notes are guaranteed by SB/RH as well as by SBI’s existing and future domestic subsidiaries. SBI may redeem all or a part of the 5.75% Notes, at any time on or after July 15, 2020, at specified redemption prices. In addition, prior to July 15, 2020, SBI may redeem the notes at a redemption price equal to 100% of the principal amount plus a “make-whole” premium. SBI is also entitled to redeem up to 35% of the aggregate principal amount of the notes before July 15, 2018 with an amount of cash equal to the net proceeds that SBI raises in equity offerings at specified redemption prices. Further, the indenture governing the 5.75% Notes (the “2025 Indenture”) requires SBI to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of SBI, as defined in the 2025 Indenture. The 2025 Indenture contained customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2025 Indenture provided for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2025 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 5.75% Notes. If any other event of default under the 2025 Indenture occurs and is continuing, the trustee for the 2025 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 5.75% Notes, may declare the acceleration of the amounts due under those notes. The Company recorded $19.7 million of fees in connection with the offering of the 5.75% Notes, which had been capitalized as debt issuance costs and were being amortized over the remaining life of the 5.75% Notes. During the year ended September 30, 2021, using the proceeds received from the Term Loan Facility and 3.875% Notes, the Company redeemed $550.0 million aggregate principal amount of the 5.75% Notes in a cash tender offer, with a make whole premium of $17.7 million and a write-off of unamortized debt issuance costs of $5.7 million recognized as Interest Expense on the Company's Consolidated Statements of Income. During the year ended September 30, 2023, following the close of the HHI divestiture, the Company redeemed the remaining $450.0 million aggregate principal amount of 5.75% Senior Notes due 2025 then outstanding in full, at the redemption price, calculated in accordance with the indenture governing the 5.75%.Notes, plus accrued and unpaid interest, with a write down of unamortized debt issuance costs of $2.2 million, recognized as Interest Expense on the Company's Consolidated Statements of Income. Spectrum 4.00% Notes On September 20, 2016, SBI issued €425 million aggregate principal amount of 4.00% Notes at par value, due October 1, 2026. The 4.00% Notes are guaranteed by SB/RH as well as by SBI’s existing and future domestic subsidiaries. SBI may redeem all or a part of the 4.00% Notes, at any time on or after October 1, 2021 at specified redemption prices. In addition, prior to October 1, 2021, SBI may redeem the notes at a redemption price equal to 100% of the principal amounts plus a “make-whole” premium. SBI is also entitled to redeem up to 35% of the aggregate principal amount of the notes before October 1, 2019 with an amount of cash equal to the net proceeds that SBI raises in equity offerings at specified redemption prices. Further, the indenture governing the 4.00% Notes (the “2026 Indenture”) requires SBI to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of SBI, as defined in the 2026 Indenture. The 2026 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2026 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2026 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 4.00% Notes. If any other event of default under the 2026 Indenture occurs and is continuing, the trustee for the 2026 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 4.00% Notes, may declare the acceleration of the amounts due under those notes. As of September 30, 2023, we were in compliance with all covenants under the indentures governing the 4.00% Notes. The Company recorded $7.7 million of fees in connection with the offering of the 4.00% Notes, which have been capitalized as debt issuance costs and are being amortized over the remaining life of the 4.00% Notes. Spectrum 5.00% Notes On September 24, 2019, SBI issued $300.0 million aggregate principal amount of 5.00% Senior Notes due October 1, 2029. The 5.00% Notes are guaranteed by SB/RH as well as by SBI’s existing and future domestic subsidiaries. On or after October 1, 2024, SBI may redeem some or all of the Notes at certain fixed redemption prices. In addition, prior to October 1, 2024, SBI may redeem the Notes at a redemption price equal to 100% of the principal amount plus a “make-whole” premium. SBI may redeem up to 35% of the Notes, including additional notes, with an amount of cash equal to the net proceeds of equity offerings at specified redemption prices. Further, the indenture governing the 5.00% Notes (the “2029 Indenture”) requires SBI to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of SBI, as defined in the 2029 Indenture. The 2029 Indenture contains covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2029 Indenture proves for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2029 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 5.00% Notes. If any other event of default under the 2029 Indenture occurs and is continuing, the trustee for the 2029 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 5.00% Notes, may declare the acceleration of the amounts due under those notes. As of September 30, 2023, we were in compliance with all covenants under the indentures governing the 5.00% Notes. The Company recorded $4.1 million of fees in connection with the offering of the 5.00% Notes, which have been capitalized as debt issuance costs and are being amortized over the remaining life of the 5.00% Notes. Spectrum 5.50% Notes On June 30, 2020, SBI issued $300.0 million aggregate principal amount of 5.50% Senior Notes due 2030 (the "5.50% Notes") and entered into the indenture governing the 5.50% Notes (the “2030 Indenture”). The 5.50% Notes mature on July 15, 2030 and are unconditionally guaranteed, on a senior unsecured basis, by SB/RH and by SBI’s existing and future domestic subsidiaries that guarantee indebtedness under the Credit Agreement . The proceeds from the 5.50% Notes were used for repayment of the Revolver Facility obligation. SBI may redeem all or part of the 5.50% Notes at any time on or after July 15, 2025 at certain fixed redemption prices as set forth in the 2030 Indenture. In addition, prior to July 15, 2025, SBI may redeem the Notes at a redemption price equal to 100% of the principal amount plus a “make-whole” premium, plus accrued and unpaid interest. Before July 15, 2023, the Company may redeem up to 35% of the aggregate principal notes with cash equal to the net proceeds that SBI raises in equity offerings at specified redemption price as set forth in the 2030 Indenture. Further, the 2030 Indenture requires SBI to make an offer to repurchase all outstanding 5.50% Notes upon the occurrence of a change of control of SBI, as defined in the 2030 Indenture. The 2030 Indenture contains covenants limiting, among other things, the incurrence of additional indebtedness, payments of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates. In addition, the 2030 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or an acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. The Company recorded $6.2 million of fees in connection with the offering of the 5.50% Notes, which have been capitalized as debt issuance costs and amortized over the remaining life of the 5.50% Notes. 3.875% Notes On March 3, 2021, SBI issued $500.0 million aggregate principal amount of 3.875% Senior Notes due 2031 (the "3.875% Notes") and entered into the indenture governing the 3.875% Notes (the “2031 Indenture”). The 3.875% Notes mature on March 15, 2031 and are unconditionally guaranteed, on a senior unsecured basis, by SB/RH and by SBI’s existing and future domestic subsidiaries that guarantee indebtedness under the Amended Credit Agreement. SBI may redeem all or part of the 3.875% Notes at any time on or after March 15, 2026 at certain fixed redemption prices as set forth in the 2031 Indenture. In addition, prior to March 15, 2026, SBI may redeem the Notes at a redemption price equal to 100% of the principal amount plus a “make-whole” premium, plus accrued and unpaid interest. Before March 15, 2024, the Company may redeem up to 35% of the aggregate principal notes with cash equal to the net proceeds that SBI raises in equity offerings at specified redemption price as set forth in the 2031 Indenture. Further, the 2031 Indenture requires SBI to make an offer to repurchase all outstanding 3.875% Notes upon the occurrence of a change of control of SBI, as defined in the 2031 Indenture. The 2031 Indenture contains covenants limiting, among other things, the ability of the Company and its direct and indirect restricted subsidiaries to incur additional indebtedness, create liens, engage in sale-leaseback transactions, pay dividends or make distributions in respect of capital stock, purchase or redeem capital stock, make investments or certain other restricted payments, sell assets, issue or sell stock of restricted subsidiaries, enter in transactions with affiliates, or effect a merger or consolidation. In addition, the 2031 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or an acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. The Company recorded $7.6 million of fees in connection with the offering of the 3.875% Notes, which have been capitalized as debt issuance costs and are being amortized over the remaining life of the 3.875% Notes. Debt Repurchase During the year ended September 30, 2023, the Company initiated a process of repurchasing Senior Notes available for sale 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 on debt repurchase on the Company's Consolidated Statements of Income, net any write-off of related deferred financing costs. For the year ended September 30, 2023, the Company repurchased $61.4 million of outstanding Senior Notes, consisting of $2.8 million of the 5.00% Senior Notes due October 1, 2029, $11.5 million of the 5.50% Senior Notes due July 15, 2030, and $47.1 million of the 3.875% Senior Notes, due March 15, 2031. As a result of repurchasing outstanding debt notes during the year ended September 30, 2023, there was a gain of $7.9 million related to realized gain on the settlement of the obligations recorded, net write-off from associated deferred issuance costs.

LEASES

LEASES	12 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASES	LEASES The Company has leases primarily pertaining to manufacturing facilities, distribution centers, office space, warehouses, automobiles, machinery, computers, and office equipment that expire at various times through June 2035. We have embedded operating leases within certain third-party logistic agreements for certain warehousing and information technology services arrangements and recognized right of use assets identified in the arrangements as part of Operating Lease Assets on the Company’s Consolidated Statement of Financial Position. We elected to exclude certain supply chain contracts that contain embedded leases for manufacturing facilities or dedicated manufacturing lines from our ROU asset and liability calculation based on the insignificant impact to our consolidated financial statements. The following is a summary of the Company’s leases recognized on the Company’s Consolidated Statement of Financial Position as of September 30, 2023 and 2022: (in millions) Line Item 2023 2022 Assets Operating Operating lease assets $ 110.8 $ 82.5 Finance Property, plant and equipment, net 66.2 73.4 Total leased assets $ 177.0 $ 155.9 Liabilities Current Operating Other current liabilities $ 26.9 $ 25.8 Finance Current portion of long-term debt 8.6 8.3 Long-term Operating Long-term operating lease liabilities 95.6 56.0 Finance Long-term debt, net of current portion 77.8 84.4 Total lease liabilities $ 208.9 $ 174.5 As of September 30, 2023, the Company had an additional $19.4 million in commitments related to an operating lease executed that has not yet commenced. The lease is expected to commence during fiscal 2024. The Company records its operating lease and amortization of finance lease ROU assets within Cost of Goods Sold or Operating Expenses in the Consolidated Statement of Income depending on the nature and use of the underlying asset. The Company records its finance interest cost within interest expense in the Consolidated Statement of Income. During the year ended September 30, 2023, the Company recognized a $5.2 million impairment charge on a right of use operating lease asset for a GPC warehouse having a maturity date of December 2029, due to the exit of the GPC operations from the facility and the intention to sub-lease to a third-party, included as Selling Expense on the Consolidated Statements of Income for the year ended September 30, 2023. The partial impairment was measured using projected discounted cash flow for the facility, including an assumed sub-lease tenant, yet to be identified, at rental rates that are comparable to current market conditions. The components of lease costs recognized in the Consolidated Statement of Income for the year ended September 30, 2023, 2022, and 2021 are as follows: (in millions) 2023 2022 2021 Operating lease cost $ 37.0 $ 26.3 $ 19.8 Finance lease cost Amortization of leased assets 10.2 10.5 11.3 Interest on lease liability 4.8 5.2 5.3 Variable lease cost 12.4 10.8 9.8 Total lease cost $ 64.4 $ 52.8 $ 46.2 During the year ended September 30, 2023, 2022, and 2021 the Company recognized income attributable to leases and sub-leases of $2.4 million, $2.7 million, and $2.3 million, respectively. Income from leases and sub-leases is recognized as Other Non-Operating Income on the Consolidated Statement of Income. The following is a summary of the Company’s cash paid for amounts included in the measurement of lease liabilities recognized in the Consolidated Statement of Cash Flow, including supplemental non-cash activity related to operating leases, for the year ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Operating cash flow from operating leases $ 30.3 $ 25.3 $ 20.7 Operating cash flows from finance leases 4.8 5.1 5.4 Financing cash flows from finance leases 9.5 8.9 12.0 Supplemental non-cash flow disclosure Acquisition of operating lease asset through lease obligations 66.9 30.4 15.3 The following is a summary of weighted-average lease term and discount rate at September 30, 2023 and 2022: 2023 2022 Weighted average remaining lease term Operating leases 4.6 years 4.5 years Finance leases 8.7 years 9.7 years Weighted average discount rate Operating leases 5.5 % 3.8 % Finance leases 5.3 % 5.1 % At September 30, 2023, future lease payments under operating and finance leases were as follows: (in millions) Finance Leases Operating Leases 2024 $ 12.6 $ 33.3 2025 12.7 30.5 2026 12.3 26.4 2027 12.3 23.3 2028 12.2 19.3 Thereafter 46.3 7.6 Total lease payments 108.4 140.4 Amount representing interest (22.0) (17.9) Total minimum lease payments $ 86.4 $ 122.5
LEASES	LEASES The Company has leases primarily pertaining to manufacturing facilities, distribution centers, office space, warehouses, automobiles, machinery, computers, and office equipment that expire at various times through June 2035. We have embedded operating leases within certain third-party logistic agreements for certain warehousing and information technology services arrangements and recognized right of use assets identified in the arrangements as part of Operating Lease Assets on the Company’s Consolidated Statement of Financial Position. We elected to exclude certain supply chain contracts that contain embedded leases for manufacturing facilities or dedicated manufacturing lines from our ROU asset and liability calculation based on the insignificant impact to our consolidated financial statements. The following is a summary of the Company’s leases recognized on the Company’s Consolidated Statement of Financial Position as of September 30, 2023 and 2022: (in millions) Line Item 2023 2022 Assets Operating Operating lease assets $ 110.8 $ 82.5 Finance Property, plant and equipment, net 66.2 73.4 Total leased assets $ 177.0 $ 155.9 Liabilities Current Operating Other current liabilities $ 26.9 $ 25.8 Finance Current portion of long-term debt 8.6 8.3 Long-term Operating Long-term operating lease liabilities 95.6 56.0 Finance Long-term debt, net of current portion 77.8 84.4 Total lease liabilities $ 208.9 $ 174.5 As of September 30, 2023, the Company had an additional $19.4 million in commitments related to an operating lease executed that has not yet commenced. The lease is expected to commence during fiscal 2024. The Company records its operating lease and amortization of finance lease ROU assets within Cost of Goods Sold or Operating Expenses in the Consolidated Statement of Income depending on the nature and use of the underlying asset. The Company records its finance interest cost within interest expense in the Consolidated Statement of Income. During the year ended September 30, 2023, the Company recognized a $5.2 million impairment charge on a right of use operating lease asset for a GPC warehouse having a maturity date of December 2029, due to the exit of the GPC operations from the facility and the intention to sub-lease to a third-party, included as Selling Expense on the Consolidated Statements of Income for the year ended September 30, 2023. The partial impairment was measured using projected discounted cash flow for the facility, including an assumed sub-lease tenant, yet to be identified, at rental rates that are comparable to current market conditions. The components of lease costs recognized in the Consolidated Statement of Income for the year ended September 30, 2023, 2022, and 2021 are as follows: (in millions) 2023 2022 2021 Operating lease cost $ 37.0 $ 26.3 $ 19.8 Finance lease cost Amortization of leased assets 10.2 10.5 11.3 Interest on lease liability 4.8 5.2 5.3 Variable lease cost 12.4 10.8 9.8 Total lease cost $ 64.4 $ 52.8 $ 46.2 During the year ended September 30, 2023, 2022, and 2021 the Company recognized income attributable to leases and sub-leases of $2.4 million, $2.7 million, and $2.3 million, respectively. Income from leases and sub-leases is recognized as Other Non-Operating Income on the Consolidated Statement of Income. The following is a summary of the Company’s cash paid for amounts included in the measurement of lease liabilities recognized in the Consolidated Statement of Cash Flow, including supplemental non-cash activity related to operating leases, for the year ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Operating cash flow from operating leases $ 30.3 $ 25.3 $ 20.7 Operating cash flows from finance leases 4.8 5.1 5.4 Financing cash flows from finance leases 9.5 8.9 12.0 Supplemental non-cash flow disclosure Acquisition of operating lease asset through lease obligations 66.9 30.4 15.3 The following is a summary of weighted-average lease term and discount rate at September 30, 2023 and 2022: 2023 2022 Weighted average remaining lease term Operating leases 4.6 years 4.5 years Finance leases 8.7 years 9.7 years Weighted average discount rate Operating leases 5.5 % 3.8 % Finance leases 5.3 % 5.1 % At September 30, 2023, future lease payments under operating and finance leases were as follows: (in millions) Finance Leases Operating Leases 2024 $ 12.6 $ 33.3 2025 12.7 30.5 2026 12.3 26.4 2027 12.3 23.3 2028 12.2 19.3 Thereafter 46.3 7.6 Total lease payments 108.4 140.4 Amount representing interest (22.0) (17.9) Total minimum lease payments $ 86.4 $ 122.5

DERIVATIVES

DERIVATIVES	12 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES Derivative financial instruments are used by the Company principally in the management of its foreign currency exchange rate exposures. 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 Peso, Pound Sterling or U.S. Dollars. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange related to sales of products or raw material purchases. Until the sale or purchase is recognized, the fair value of the related hedge is recorded in 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 Net Sales or purchase price variance in Cost of Goods Sold on the Consolidated Statements of Income. At September 30, 2023, the Company had a series of foreign exchange derivative contracts outstanding through June 2025. The derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months is $5.0 million, net of tax. At September 30, 2023 and 2022, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $320.2 million and $289.5 million, respectively. For derivative instruments that are designated and qualify as cash flow hedges, the gain or loss on the effective portion of the derivative is reported as a component of AOCI and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. The following table summarizes the impact of the effective and ineffective portions of designated hedges and the gain or loss recognized in the Consolidated Statement of Income for the years ended September 30, 2023, 2022 and 2021: Gain (Loss) in OCI Reclassified to Continuing Operations (in millions) 2023 2022 2021 Line Item 2023 2022 2021 Foreign exchange contracts $ 0.3 $ 0.2 $ 0.1 Net sales $ 0.2 $ 0.1 $ 0.1 Foreign exchange contracts (34.8) 30.9 (2.0) Cost of goods sold (12.4) 20.1 (9.3) Total $ (34.5) $ 31.1 $ (1.9) $ (12.2) $ 20.2 $ (9.2) Derivative Contracts Not Designated As Hedges for Accounting Purposes The Company periodically enters into forward and swap foreign exchange 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, Euros, Japanese Yen, Mexican Peso, Colombian Peso, Hungarian Forint, Pound Sterling, or U.S. Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying 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 September 30, 2023, the Company had a series of forward exchange contracts outstanding through February 2024. At September 30, 2023 and 2022, the Company had $671.5 million and $513.7 million, respectively, of notional value for such foreign exchange derivative contracts outstanding. The following table summarizes the gain or loss associated with derivative contracts not designated as hedges in the Consolidated Statements of Income for the years ended September 30, 2023, 2022 and 2021. (in millions) Line Item 2023 2022 2021 Foreign exchange contracts Other non-operating expense (income) $ (14.3) $ 25.6 $ (3.2) Fair Value of Derivative Instruments The fair value of the Company’s outstanding derivative instruments in the Consolidated Statements of Financial Position are as follows: (in millions) Line Item 2023 2022 Derivative Assets Foreign exchange contracts - designated as hedge Other receivables $ 1.4 $ 14.4 Foreign exchange contracts - designated as hedge Deferred charges and other 0.1 0.4 Foreign exchange contracts - not designated as hedge Other receivables 1.8 7.4 Total Derivative Assets $ 3.3 $ 22.2 Derivative Liabilities Foreign exchange contracts - designated as hedge Accounts payable $ 8.1 $ — Foreign exchange contracts - designated as hedge Other long term liabilities — 1.0 Foreign exchange contracts - not designated as hedge Accounts payable 0.9 5.0 Total Derivative Liabilities $ 9.0 $ 6.0 The Company is exposed to the risk of default by the counterparties with which it transacts and generally does not require collateral or other security to support financial instruments subject to credit risk. The Company monitors counterparty credit risk on an individual basis by periodically assessing each counterparty’s credit rating exposure. The maximum loss due to credit risk equals the fair value of the gross asset derivatives that are concentrated with certain domestic and foreign financial institution counterparties. The Company considers these exposures when measuring its credit reserve on its derivative assets, which were not significant for the years ended September 30, 2023 and 2022. The Company’s standard contracts do not contain credit risk related contingent features whereby the Company would be required to post additional cash collateral because 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 September 30, 2023, and 2022, there was no cash collateral outstanding and had no posted standby letters of credit related to such liability positions. Net Investment Hedge SBI has €425.0 million aggregate principle amount of 4.00% Notes designated as a non-derivative economic hedge, or net investment hedge, of the translation of the Company’s net investments in Euro denominated subsidiaries at the time of issuance. The hedge effectiveness is measured on the beginning balance of the net investment and re-designated every three months. Any gains and losses attributable to the translation of the Euro denominated debt designated as net investment hedge are recognized as a component of foreign currency translation within AOCI, and gains and losses attributable to the translation of the undesignated portion are recognized as foreign currency translation gains or losses within Other Non-Operating Expense (Income). As of September 30, 2023 and September 30, 2022 the full principal amount was designated as a net investment hedge and considered fully effective. The following summarizes the gain (loss) from the net investment hedge recognized in Other Comprehensive Income for the year ended September 30, 2023, 2022 and 2021, pre-tax: Gain (Loss) in OCI (in millions) 2023 2022 2021 Net investment hedge $ (31.7) $ 75.8 $ 6.2

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Sep. 30, 2023
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Defined Benefit Plans The Company has various defined benefit pension plans covering some of its employees. Plans generally provide benefits of stated amounts for each year of service. The Company funds its pension plans in accordance with the requirements of the defined benefit pension plans and, where applicable, in amounts sufficient to satisfy the minimum funding requirements of applicable laws. Additionally, in compliance with the Company’s funding policy, annual contributions to defined benefit plans are equal to the actuarial recommendations or statutory requirements in the respective countries. The Company sponsors or participates in a number of other non-U.S. pension arrangements, including various retirement and termination benefit plans, some of which are covered by local law or coordinated with government-sponsored plans, which are not significant in the aggregate. The following tables provide additional information on the pension plans U.S. Plans Non U.S. Plans (in millions) 2023 2022 2023 2022 Changes in benefit obligation: Benefit obligation, beginning of year $ 53.5 $ 71.4 $ 101.1 $ 176.1 Service cost 0.6 0.5 0.8 1.2 Interest cost 2.8 1.9 4.6 2.1 Actuarial gain (1.7) (16.1) (4.5) (45.7) Benefits paid (4.3) (4.2) (4.2) (4.4) Foreign currency exchange rate changes — — 8.7 (28.2) Benefit obligation, end of year 50.9 53.5 106.5 101.1 Changes in plan assets: Fair value of plan assets, beginning of year 50.3 69.6 93.1 147.4 Actual return on plan assets 2.9 (15.2) (1.1) (30.1) Employer contributions 0.1 0.1 6.8 4.8 Benefits paid (4.3) (4.2) (4.2) (4.4) Foreign currency exchange rate changes — — 8.1 (24.6) Fair value of plan assets, end of year 49.0 50.3 102.7 93.1 Funded Status $ (1.9) $ (3.2) $ (3.8) $ (8.0) Amounts recognized in statement of financial position Deferred charges and other $ — $ — $ 9.6 $ 4.6 Other accrued expenses 0.1 0.1 — — Other long-term liabilities 1.8 3.1 13.4 12.6 Accumulated other comprehensive loss 9.4 10.9 23.8 21.8 Weighted average assumptions Discount rate 5.72% 5.37% 4.00 - 5.20% 3.70 - 5.20% Rate of compensation increase N/A N/A 2.75% 2.75% The following table summarizes the projected benefit obligation, accumulated benefit obligation and fair value of plan assets for defined benefit plans with projected benefit obligations in excess of plan assets: U.S. Plans Non U.S. Plan (in millions) 2023 2022 2023 2022 Projected benefit obligation $ 50.9 $ 53.5 $ 57.0 $ 51.8 Accumulated benefit obligation 50.9 53.5 57.0 49.0 Fair value of plan assets 49.0 50.3 43.5 39.2 The following table contains the components of net periodic benefit cost from defined benefit plans for the years ended September 30, 2023, 2022 and 2021: U.S. Plans Non U.S. Plans (in millions) 2023 2022 2021 2023 2022 2021 Service cost $ 0.6 $ 0.5 $ 0.5 $ 0.8 $ 1.2 $ 1.5 Interest cost 2.8 1.9 1.8 4.6 2.1 2.1 Expected return on assets (3.1) (3.2) (3.7) (3.9) (4.0) (4.0) Recognized net actuarial loss — 0.8 1.4 0.8 2.8 3.4 Net periodic benefit cost $ 0.3 $ — $ — $ 2.3 $ 2.1 $ 3.0 Weighted average assumptions Discount rate 5.37% 2.70% 2.46% 3.70 - 5.20% 1.00 - 2.00% 0.70 - 1.75% Expected return on plan assets 5.25% 5.00% 6.00% 2.54 - 5.58% 0.99 - 4.06% 0.70 - 3.40% Rate of compensation increase N/A N/A N/A 2.75% 2.50% 2.25% The discount rate is used to calculate the projected benefit obligation. The discount rate used is based on the rate of return on government bonds as well as current market conditions of the respective countries where the plans are established. The expected return on plan assets is based on the Company’s expectation of the long-term average rate of return of the capital market in which the plans invest. The expected return reflects the target asset allocations and considers the historical returns earned for each asset category. The components of net periodic benefit cost other than the service cost component are recognized as Other Non-Operating (Income) Expense, Net on the Statement of Income. The Company established formal investment policies for the assets associated with these plans. Policy objectives include maximizing long-term return at acceptable risk levels, diversifying among asset classes, if appropriate, and among investment managers, as well as establishing relevant risk parameters within each asset class. Specific asset class targets are based on the results of periodic asset/liability studies. The investment policies permit variances from the targets within certain parameters. The plan assets currently do not include holdings of the Company’s common stock. Below is a summary allocation of defined benefit plan assets as of September 30, 2023 and 2022: U.S. Plans Non U.S. Plans Asset Type 2023 2022 2023 2022 Equity Securities 30 % 31 % — % — % Fixed Income Securities 70 % 69 % 49 % 42 % Other — % — % 51 % 58 % Total 100 % 100 % 100 % 100 % The fair value of defined benefit plan assets by asset category as of September 30, 2023 and 2022 are as follows: September 30, 2023 September 30, 2022 (in millions) Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Cash & cash equivalents $ 0.3 $ — $ — $ 0.3 $ 0.2 $ — $ — $ 0.2 Equity 4.6 5.7 — 10.3 4.9 6.1 — 11.0 Fixed income securities 24.2 7.8 — 32.0 25.1 8.1 — 33.2 Foreign equity 4.5 — — 4.5 4.4 — — 4.4 Foreign fixed income securities — 50.8 — 50.8 — 39.4 — 39.4 Life insurance contracts — 40.7 — 40.7 — 36.7 — 36.7 Annuity policy — — 10.4 10.4 — — 10.6 10.6 Other — 2.7 — 2.7 — 7.9 — 7.9 Total plan assets $ 33.6 $ 107.7 $ 10.4 $ 151.7 $ 34.6 $ 98.2 $ 10.6 $ 143.4 Level 3 assets consistent of a purchased group annuity using plan assets and escrow funds withheld as part of the acquisition of Armitage during the year ended September 30, 2021, to cover the projected benefit obligation assumed in the purchase. The transaction represents an annuity buy-in, in accordance with United Kingdom ("UK") pension regulations, where the assets of the plan were invested in a bulk-purchase annuity policy with an insurance company, under which the Company retains both the fair value of the annuity contract and the pension benefit obligations related to this plan. Following the buy-in, individual policies will replace the bulk annuity policy in a buy-out transaction, which is expected to be completed in a subsequent period, where the Company would de-recognize the assets and liabilities of the pension plan and realize a settlement gain or loss as a component of the net periodic pension cost. As of September 30, 2023, the fair value of the annuity contract is based on the calculated pension benefit obligation covered. The following benefit payments are expected to be paid: (in millions) U.S. Plans Non U.S. Plans 2024 $ 4.9 $ 4.4 2025 4.2 4.7 2026 4.2 5.0 2027 4.2 5.7 2028 4.2 5.9 2029 - 2033 19.9 30.8 Defined Contribution Plans

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense (benefit) was calculated based upon the following components of income (loss) from continuing operations before income taxes for the years ended September 30, 2023, 2022 and 2021: SBH SB/RH (in millions) 2023 2022 2021 2023 2022 2021 United States $ (399.8) $ (263.0) $ (147.2) $ (391.0) $ (260.6) $ (143.8) Outside the United States 109.6 172.7 136.1 109.6 172.7 136.1 Loss from continuing operations before income taxes $ (290.2) $ (90.3) $ (11.1) $ (281.4) $ (87.9) $ (7.7) The components of income tax expense (benefit) for the years ended September 30, 2023, 2022 and 2021 are as follows: SBH SB/RH (in millions) 2023 2022 2021 2023 2022 2021 Current tax expense: U.S. Federal $ 81.8 $ 7.7 $ 3.0 $ 81.8 $ 7.7 $ 3.0 Foreign 44.9 24.7 32.6 44.9 24.7 32.6 State and local (0.4) (1.1) 2.4 (0.4) (1.1) 2.4 Total current tax expense 126.3 31.3 38.0 126.3 31.3 38.0 Deferred tax (benefit) expense: U.S. Federal (197.7) (26.5) (64.8) (196.3) (25.8) (63.4) Foreign 5.0 (1.2) 5.9 5.0 (1.2) 5.9 State and local 9.9 (16.9) (5.5) 9.9 (17.2) (5.5) Total deferred tax benefit (182.8) (44.6) (64.4) (181.4) (44.2) (63.0) Income tax benefit $ (56.5) $ (13.3) $ (26.4) $ (55.1) $ (12.9) $ (25.0) The following reconciles the total income tax expense, based on the U.S. Federal statutory income tax rate of 21% with the Company’s recognized income tax expense: SBH SB/RH (in millions) 2023 2022 2021 2023 2022 2021 U.S. Statutory federal income tax benefit $ (60.9) $ (19.0) $ (2.3) $ (59.1) $ (18.5) $ (1.6) Permanent items 5.0 (1.7) 13.9 5.0 (1.7) 13.9 Goodwill impairment 2.8 — — 2.8 — — Foreign statutory rate vs. U.S. statutory rate (1.6) (4.7) (6.2) (1.6) (4.7) (6.2) State income taxes, net of federal effect (14.5) (8.3) (8.7) (14.5) (8.6) (8.7) State effective rate change (4.0) 1.2 2.6 (4.0) 1.2 2.6 UK effective rate change — — 8.2 — — 8.2 GILTI 2.1 16.5 4.9 2.1 16.5 4.9 GILTI impact of retroactive law changes — (3.2) (18.1) — (3.2) (18.1) Residual tax on foreign earnings 1.5 4.8 2.6 1.5 4.8 2.6 Change in valuation allowance 0.2 3.6 (27.1) 0.2 4.3 (27.1) Unrecognized tax expense 3.8 2.2 0.2 3.8 2.2 0.2 Share based compensation adjustments 0.3 (5.6) (0.7) 0.4 (5.3) 0.1 Research and development tax credits (1.8) (1.9) (2.4) (1.8) (1.9) (2.4) Partnership outside basis adjustment 7.0 1.2 5.5 7.0 1.2 5.5 Return to provision adjustments and other, net 3.6 1.6 1.2 3.1 0.8 1.1 Income tax benefit $ (56.5) $ (13.3) $ (26.4) $ (55.1) $ (12.9) $ (25.0) The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities as of September 30, 2023 and 2022 are as follows: SBH SB/RH (in millions) 2023 2022 2023 2022 Deferred tax assets Employee benefits $ 22.9 $ 25.9 $ 21.6 $ 25.9 Inventories and receivables 31.9 42.0 31.9 42.0 Marketing and promotional accruals 5.3 16.0 5.3 16.0 Property, plant and equipment 2.8 0.9 2.8 0.9 Unrealized losses 30.5 31.9 30.5 31.9 Intangibles 9.3 11.1 9.3 11.1 Operating lease liabilities 27.6 23.0 27.6 23.0 Net operating loss and other carry forwards 331.6 577.4 227.9 255.6 Other 17.0 29.4 16.5 27.5 Total deferred tax assets 478.9 757.6 373.4 433.9 Deferred tax liabilities Property, plant and equipment 7.9 18.1 7.9 18.1 Unrealized gains 11.1 24.4 11.1 24.4 Intangibles 167.2 303.3 167.2 303.3 Operating lease assets 24.6 22.4 24.6 22.4 Investment in partnership 80.3 73.7 80.1 73.4 Taxes on unremitted foreign earnings 1.2 2.0 1.2 2.0 Other 13.0 12.0 13.0 12.0 Total deferred tax liabilities 305.3 455.9 305.1 455.6 Net deferred tax liabilities 173.6 301.7 68.3 (21.7) Valuation allowance (333.4) (337.4) (229.6) (233.7) Net deferred tax liabilities, net valuation allowance $ (159.8) $ (35.7) $ (161.3) $ (255.4) Reported as: Deferred charges and other $ 15.0 $ 24.4 $ 15.0 $ 23.9 Deferred taxes (noncurrent liability) 174.8 60.1 176.3 279.3 During Fiscal 2022, the Company became aware of ongoing legal challenges to the validity of the IRC Section 245A temporary regulations (“June 2019 Regulations”) adopted by the Treasury Department in June of 2019. During the year ended September 30, 2022, the Company filed a protective amended U.S. income tax return consistent with the June 2019 Regulations being invalid. The Company has determined that this position is not more likely than not to be upheld and therefore did not record a tax benefit for this amended return for the year ended September 30, 2022. Should the June 2019 Regulations ultimately be found invalid, the Company estimates that, as of September 30, 2023, it would recognize a tax benefit of approximately $57.0 million. On November 20, 2020, the U.S. Treasury and the Internal Revenue Service issued Final Regulations (“November 2020 Regulations”) under Internal Revenue Code Sections 245A and 951A related to the treatment of previously disqualified basis under the GILTI regime. The November 2020 Regulations are effective for Fiscal 2022, but the Company can elect to apply them to Fiscal 2018 through Fiscal 2021. The Company has satisfied the requirements necessary to apply the Regulations retroactively and had therefore estimated and recorded a benefit of $11.4 million for the impact on years prior to Fiscal 2021 in the year ended September 30, 2021, with a benefit of $5.8 million recorded in the fourth quarter ended September 30, 2021 due to the HHI sale. The Company applied the Regulations to Fiscal 2021 and has included the impact in Fiscal 2021 income tax expense. The Company completed and filed the amended return implementing these November 2020 Regulations during Fiscal 2022 and recorded an additional $3.2 million tax benefit in the year ended September 30, 2022 for years prior to Fiscal 2020. On July 20, 2020, Final Regulations were issued under Internal Revenue Code Section 951A relating to the treatment of income that is subject to a high rate of tax under the global intangible low taxed income (“GILTI“) regime (“July 2020 Regulations“). The July 2020 Regulations are effective for Fiscal 2021, but the Company can elect to apply them to Fiscal 2019 and Fiscal 2020. The sale of the HHI segment allowed use of tax benefits for years prior to Fiscal 2020 that would have been subject to federal and state tax limitations on the use of carryforwards absent the HHI sale. The Company implemented the July 2020 Regulations for Fiscal 2019 by filing an amended return. Therefore, a benefit of $6.7 million was recorded for the year ended September 30, 2021. The Tax Reform Act of December 22, 2017, included a tax on deemed repatriated accumulated earnings of foreign subsidiaries. The Company’s mandatory repatriation tax is payable over 8 years. The first payment was due January 2019. As of September 30, 2023, $15.0 million of the mandatory repatriation liability is still outstanding and $3.9 million is due and payable in the next 12 months. To the extent necessary, the Company intends to utilize free cash flow from foreign subsidiaries in order to support management's plans to voluntarily accelerate pay down of U.S. debt, fund distributions to shareholders, fund U.S. acquisitions and satisfy ongoing U.S. operational cash flow requirements. The Company annually estimates the available earnings, permanent reinvestment classification and the availability of and management’s intent to use alternative mechanisms for repatriation for each jurisdiction in which the Company does business. Accordingly, the Company is providing residual U.S. and foreign deferred taxes on these earnings to the extent they cannot be repatriated in a tax-free manner. As of September 30, 2023, and 2022, the Company provided $1.2 million and $2.0 million, respectively, of residual foreign taxes on undistributed foreign earnings. As a result of the June 2019 Regulations and the deemed mandatory repatriation, the Company does not have significant prior year untaxed, undistributed earnings from its foreign operations at September 30, 2023. There were $500.6 million of the Company’s undistributed earnings taxed in the U.S. as a result of the mandatory deemed repatriation that was part of the Tax Reform Act, and the remaining earnings were taxed as a result of the June 2019 Regulations. The Company recorded GILTI inclusions for the tax year ended September 30, 2023 of $10.1 million. The Company estimates it generated untaxed, undistributed foreign earnings due to high-tax exceptions to GILTI inclusions under the Tax Reform Act for the year ended September 30, 2023 of $41.9 million and has cumulative untaxed, undistributed foreign earnings due to high-tax exceptions as of September 30, 2023 of $138.9 million. As of September 30, 2023, the Company has U.S. federal net operating carryforwards (“NOLs”) of $640.9 million with a federal tax benefit of $134.6 million and tax benefits related to state NOLs and capital loss carryforwards of $41.4 million. These NOLs expire through years ending in 2042. As of September 30, 2023, the Company has foreign NOLs of $346.8 million and tax benefits of $85.1 million, which will expire beginning in the Company's fiscal year ending September 30, 2025. During the fiscal year ending September 30, 2021, the Company recorded $324.2 million of additional foreign net operating losses due to a tax-deductible impairment in Luxembourg of subsidiary stock but recorded a full valuation allowance on the tax benefits of those losses since they are expected to expire unused. Certain of the foreign NOLs have indefinite carryforward periods. A valuation allowance is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on the ability of the Company to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions. The Company has had multiple changes of ownership, as defined under Section 382 of the Internal Revenue Code of 1986, as amended, that subject the Company’s U.S. federal and state NOLs and other tax attributes to certain limitations. The annual limitation is based on a number of factors including the value of the Company’s stock (as defined for tax purposes) on the date of the ownership change, its net unrealized gain position on that date, the occurrence of realized gains in years subsequent to the ownership change and the effects of subsequent ownership changes (as defined for tax purposes), if any. Due to these limitations, the Company estimates, as of September 30, 2023, that $640.9 million of the total U.S. federal NOLs with a federal tax benefit of $134.6 million and $15.1 million of the tax benefit related to state NOLs will expire unused even if the Company generates sufficient income to otherwise use all of its NOLs. The Company also projects, as of September 30, 2023, that $83.6 million of tax benefits related to foreign NOLs will not be used. The Company has provided a full valuation allowance against these deferred tax assets. The gain from the sale of the HHI segment allowed the Company to use certain deferred tax assets including federal net operating losses subject to certain limits, state net operating losses previously expected to expire unused, and state research and development credits also previously expected to expire unused; therefore, the Company released $29.2 million of valuation allowance on these deferred tax assets in Fiscal 2021. As of September 30, 2023, the valuation allowance is $333.4 million, of which $244.7 million is related to U.S. net deferred tax assets and $88.7 million is related to foreign net deferred tax assets. As of September 30, 2022, the valuation allowance was $337.4 million, of which $257.5 million was related to U.S. net deferred tax assets and $79.9 million is related to foreign net deferred tax assets. As of September 30, 2021, the valuation allowance was $349.4 million, of which $253.0 million is related to U.S. net deferred tax assets and $96.4 million is related to foreign net deferred tax assets. During the year ended September 30, 2023, the Company decreased its valuation allowance for deferred tax assets by $4.0 million of which $12.8 million is related to a decrease in valuation allowance against U.S. net deferred tax assets and $8.8 million related to an increase in the valuation allowance against foreign net deferred tax assets. During the year ended September 30, 2022, the Company decreased its valuation allowance for deferred tax assets by $12.0 million, of which $4.5 million was related to an increase in valuation allowance against U.S. net deferred tax assets and $16.5 million related to a decrease in the valuation allowance against foreign net deferred tax assets. As of September 30, 2023, the Company has recorded $40.5 million of valuation allowance against its U.S. state net operating losses. The total amount of unrecognized tax benefits at September 30, 2023 and 2022 are $121.1 million and $100.9 million, respectively. If recognized in the future, $98.6 million of the unrecognized tax benefits as of September 30, 2023 will impact the effective tax rate. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of September 30, 2023, and 2022 the Company had $1.7 million and $1.4 million of accrued interest and penalties related to uncertain tax positions. The impact on income tax expense related to interests and penalties for the year ended September 30, 2023 and 2022 was a net increase of $0.3 million and a net decrease of $0.1 million, respectively. There was no impact on income tax expense related to interest and penalties for the years ended September 30, 2021. The following table summarizes the changes to the amount of unrecognized tax benefits for the years ended September 30, 2023, 2022 and 2021: (in millions) 2023 2022 2021 Unrecognized tax benefits, beginning of year $ 100.9 $ 18.0 $ 13.8 Gross increase – tax positions in prior period 21.5 84.4 4.1 Gross decrease – tax positions in prior period (34.4) (2.9) (0.2) Gross increase – tax positions in current period 33.4 1.7 1.2 Settlements — — (0.2) Lapse of statutes of limitations (0.3) (0.3) (0.7) Unrecognized tax benefits, end of year $ 121.1 $ 100.9 $ 18.0 The $84.4 million increase for unrecognized tax positions relating to prior periods during the year ended September 30, 2022 includes $67.3 million related to the protective amended U.S. tax return filed consistent with the June 2019 Regulations being invalid. For the year ended September 30, 2023, the Company recorded a decrease to the June 2019 Regulations position of $33.0 million, which is included in the $34.4 million decrease for unrecognized tax positions relating to prior periods during the year ended September 30, 2023, and represents the impact of Fiscal 2023 activity on the position. The Company also recorded $27.3 million during the year ended September 30, 2023 for uncertain tax positions related to the state tax on the sale of HHI. The September 30, 2023 Consolidated Statement of Financial Position for SB/RH Holdings, LLC contains $77.8 million of income taxes receivable from its parent company, calculated as if SB/RH Holdings, LLC were a separate taxpayer.

SHAREHOLDER_S EQUITY

SHAREHOLDER’S EQUITY	12 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SHAREHOLDER’S EQUITY	SHAREHOLDER'S EQUITY SBH has a share repurchase program that is executed through purchases made from time to time either in the open market or otherwise. On May 4, 2021, the Board of Directors approved a $1 billion common stock repurchase program. The authorization is effective for 36 months. On June 17, 2023, the Company’s Board of Directors approved the termination of the Company’s existing share repurchase program and the authorization of a new share repurchase program for up to $1.0 billion of Common Stock (the “Maximum Amount”). The new share repurchase program went into effect on June 17, 2023 until the earlier of the Maximum Amount being repurchased thereunder or the suspension, termination or replacement of the program by the Company’s Board of Directors. As part of the share repurchase programs, SBH purchased treasury shares in open market purchases at market fair value in private purchases from employees or significant shareholders at fair value and through an accelerated share repurchase (“ASR”) agreement with a third-party financial institution. The following summarizes the activity of common stock repurchases under the program for the years ended September 30, 2023, 2022 and 2021, excluding the recognition of a 1% excise tax on annual net share repurchases (effective during the year ended September 30, 2023), recognized as a component of Treasury Stock on the Company's Consolidated Statement of Financial Position: 2023 2022 2021 (in millions except per share data) Number of Shares Repurchased Average Price Per Share Amount Number of Shares Repurchased Average Price Per Share Amount Number of Shares Repurchased Average Price Per Share Amount Open Market Purchases 0.4 $ 81.60 $ 34.7 1.4 $ 97.34 $ 134.0 0.9 $ 93.13 $ 80.3 Private Purchases — — — — — — 0.7 66.63 45.5 ASR 5.3 74.86 400.0 — — — — — — Total Purchases 5.7 75.36 $ 434.7 1.4 97.34 $ 134.0 1.6 81.43 $ 125.8 On June 20, 2023, the Company entered into an accelerated share repurchase agreement (the “ASR Agreement”) with a third-party financial institution to repurchase an aggregate of $500 million of the Company’s common stock, par value $0.01 per share. The Company funded the share repurchases under the ASR Agreement, which are being made pursuant to the Company’s new $1.0 billion share repurchase program, with cash on-hand following the closing of the sale of the Company’s HHI segment. Pursuant to the agreement, the Company paid $500.0 million to the financial institution at inception of the agreement and took delivery of 5.3 million shares, which represented 80% of the total shares the company expected to receive based on the market price at the time of the initial delivery. The transaction was accounted for as an equity transaction. The fair value of the initial shares received of $400.0 million were recorded as a treasury stock transaction, with the remainder of $100.0 million recorded as a reduction to additional paid-in capital. Upon initial receipt of the shares, there was an immediate reduction in the weighted average common shares calculation for basic and diluted earnings per share. Upon settlement of the ASR agreement, the financial institution may deliver additional shares, or the Company may deliver shares, with the final number of shares delivered determined with reference to the volume weighted average price per share of our common stock over the term of the agreement, less a negotiated discount. The Company received notification from the financial institution that they have completed the accelerated stock buyback effective November 16, 2023 which will result in a final settlement of 1.3 million shares to be transferred on November 21, 2023.

SHARE BASED COMPENSATION

SHARE BASED COMPENSATION	12 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	SHARE BASED COMPENSATION Equity based incentive and performance compensation awards provided to employees, directors, officers and consultants, including the restricted stock units and stock options further discussed below, were issued pursuant to the Spectrum Brands Holdings, Inc. 2011 Omnibus Equity Awards Plan as approved and amended by the Spectrum Legacy stockholders, and the Spectrum Brands Holdings, Inc. 2020 Omnibus Equity Plan, as approved by the Spectrum stockholders. The following is a summary of the authorized and available shares per the respective plans: (number of shares, in millions) Authorized Available Spectrum Brands Holdings, Inc. 2011 Omnibus Equity Awards Plan 7.1 0.2 Spectrum Brands Holdings, Inc. 2020 Omnibus Equity Plan 2.6 2.1 During the year ended September 30, 2023, the Company amended and restated its 2020 Omnibus Equity Plan to increase the maximum number of shares of common stock available for issuance. The amendment to the 2020 Omnibus Equity Plan authorized the issuance of up to an additional 1.4 million shares of common stock of Spectrum Brands Holdings, Inc., effective August 8, 2023. Compensation costs for share-based payment arrangements are recognized as General and Administrative Expenses on the Consolidated Statements of Income. The following is a summary of the share based compensation expense for the years ended September 30, 2023, 2022 and 2021: (in millions) 2023 2022 2021 SBH $ 17.2 $ 10.2 $ 28.9 SB/RH $ 15.7 $ 9.1 $ 27.2 Restricted Stock Units ("RSUs") The Company recognizes share based compensation expense from the issuance of RSUs, primarily under its Long-Term Incentive Plan ("LTIP"). RSUs granted under the LTIP include a combination of time-based grants and performance-based grants. 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 RSUs provide for either a three year cliff vesting or graded vesting depending upon the vesting conditions provided by the grant and the performance-based RSUs 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 actual number of shares that will ultimately vest for the performance-based RSUs is dependent on the level of achievement of the specified performance conditions upon completion of the designated performance period. The Company assessed the probability of achievement of the performance conditions and recognized 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. RSUs are exercised upon completion of the vesting conditions. Shares issued upon exercise of RSUs are sourced from treasury shares when available. The Company regularly issues annual RSU grants under its LTIP during the first quarter of the fiscal year. The following is a summary of the RSUs granted during the fiscal year ending September 30, 2023. SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.13 $ 56.66 $ 7.3 0.10 $ 58.76 $ 5.8 Vesting in more than 12 months 0.14 50.85 7.2 0.14 50.85 7.2 Total time-based grants 0.27 53.60 14.5 0.24 54.08 13.0 Performance-based grants 0.28 50.87 14.1 0.28 50.87 14.1 Total grants 0.55 $ 52.22 $ 28.6 0.52 $ 52.36 $ 27.1 The following is a summary of RSU activity for the years ended September 30, 2023, 2022 and 2021: SBH SB/RH (in millions, except per share data) Shares Weighted Fair Shares Weighted Fair Outstanding and nonvested as of September 30, 2020 1.40 $ 56.41 $ 79.3 1.38 $ 56.33 $ 77.7 Granted 0.59 76.78 44.9 0.56 76.83 43.3 Forfeited (0.20) 65.52 (13.2) (0.20) 65.52 (13.2) Vested and exercised (0.33) 53.53 (17.8) (0.30) 52.82 (16.2) Outstanding and nonvested as of September 30, 2021 1.46 64.00 93.2 1.44 63.85 91.6 Granted 0.33 95.30 32.3 0.32 95.24 31.2 Forfeited (0.18) 78.90 (13.8) (0.18) 78.90 (13.8) Vested and exercised (0.60) 55.09 (33.4) (0.60) 54.34 (31.8) Outstanding and nonvested as of September 30, 2022 1.01 77.22 78.3 0.98 77.03 77.2 Granted 0.55 52.22 28.6 0.52 52.36 27.1 Forfeited (0.21) 71.99 (15.0) (0.21) 71.99 (15.0) Vested and exercised (0.46) 70.98 (32.7) (0.44) 70.33 (31.6) Outstanding and nonvested as of September 30, 2023 0.89 $ 66.29 $ 59.2 0.85 $ 66.87 $ 57.7 As of September 30, 2023, the remaining unrecognized pre-tax compensation cost associated with outstanding RSUs is $38.6 million for both SBH and SB/RH that would expected to be recognized over a weighted average period of 1.4 years for SBH and SBRH, contingent upon realization of performance goals for performance based grants. If performance goals are not met, compensation cost may be not recognized, and previously recognized compensation cost would be reversed. Stock Options All stock options awards are fully vested and exercisable. The Company does not regularly grant new stock option awards and there were no awards granted during the years ended September 30, 2023, 2022 and 2021. Shares issued upon exercise of stock option awards are sourced from treasury shares when available. The following is a summary of outstanding stock option awards during the years ended September 30, 2023, 2022, and 2021: Stock Options (in millions, except per share data) Options Weighted Weighted Average Vested and exercisable at September 30, 2020 $ 0.22 $ 73.96 $ 4.82 Exercised (0.06) 52.83 3.55 Vested and exercisable at September 30, 2021 0.16 82.36 5.32 Vested and exercisable at September 30, 2022 0.16 82.36 5.32 Vested and exercisable at September 30, 2023 $ 0.16 $ 82.36 $ 5.32

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME The changes in the components of accumulated other comprehensive income (loss), net of taxes, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2020 $ (226.6) $ 3.6 $ (61.7) $ (284.7) Other comprehensive income before reclassification 32.2 0.1 11.7 44.0 Net reclassification for loss to income from continuing operations — 9.2 4.8 14.0 Net reclassification for loss (gain) to income from discontinued operations — 0.1 (0.1) — Other comprehensive income before tax 32.2 9.4 16.4 58.0 Deferred tax effect — (6.6) (1.6) (8.2) Other comprehensive income, net of tax 32.2 2.8 14.8 49.8 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.4 — — 0.4 Other comprehensive income attributable to controlling interest 31.8 2.8 14.8 49.4 Balance as of September 30, 2021 (194.8) 6.4 (46.9) (235.3) Other comprehensive (loss) income before reclassification (72.0) 30.7 18.3 (23.0) Net reclassification for loss (gain) to income from continuing operations — (20.2) 3.6 (16.6) Net reclassification for loss (gain) to income from discontinued operations — (2.4) (0.1) (2.5) Other comprehensive income before tax (72.0) 8.1 21.8 (42.1) Deferred tax effect (20.0) 2.3 (8.9) (26.6) Other comprehensive (loss) income, net of tax (92.0) 10.4 12.9 (68.7) Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.4) — — (0.4) Less: other comprehensive loss from discontinued operations attributable to non-controlling interest (0.5) — — (0.5) Other comprehensive (loss) income attributable to controlling interest (91.1) 10.4 12.9 (67.8) Balance as of September 30, 2022 (285.9) 16.8 (34.0) (303.1) Other comprehensive income (loss) before reclassification 37.3 (35.3) (0.8) 1.2 Net reclassification for loss to income from continuing operations — 12.2 0.8 13.0 Net reclassification for loss (gain) to income from discontinued operations — 2.3 (0.1) 2.2 Other comprehensive income (loss) before tax 37.3 (20.8) (0.1) 16.4 Deferred tax effect 7.0 5.4 (0.1) 12.3 Deferred tax valuation allowance — — — — Other comprehensive income (loss), net of tax 44.3 (15.4) (0.2) 28.7 Deconsolidation of discontinued operations 26.6 — (0.5) 26.1 Net change to determine comprehensive income for the period 70.9 (15.4) (0.7) 54.8 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.3 — — 0.3 Less: Deconsolidation of discontinued operations 0.8 — — 0.8 Other comprehensive income (loss) attributable to controlling interest 69.8 (15.4) (0.7) 53.7 Balance as of September 30, 2023 $ (216.1) $ 1.4 $ (34.7) $ (249.4) The following table presents reclassifications of the gain (loss) on the Consolidated Statements of Income from AOCI for the periods indicated: (in millions) 2023 2022 2021 Defined Benefit Pension Derivative Instruments Total Defined Benefit Pension Derivative Instruments Total Defined Benefit Pension Derivative Instruments Total Net Sales $ — $ 0.2 $ 0.2 $ — $ 0.1 $ 0.1 $ — $ 0.1 $ 0.1 Cost of goods sold — (12.4) (12.4) — 20.1 20.1 — (9.3) (9.3) Other non-operating expense (income), net (0.8) — (0.8) (3.6) — (3.6) (4.8) — (4.8) Income from discontinued operations, net of tax 0.1 (2.3) (2.2) 0.1 2.4 2.5 0.1 (0.1) — See Note 14 - Derivatives for further detail on the Company’s hedging activity. See Note 15 - Employee Benefit Plans for further detail over the Company’s defined benefit plans.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Company is a defendant in various litigation matters generally arising out of the ordinary course of business. Based on information currently available, the Company does not believe that any additional matters or proceedings presently pending will have a material adverse effect on its results of operations, financial condition, liquidity or cash flows. Environmental. 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 historic 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 September 30, 2023, there was an environmental remediation liability of $5.4 million with $1.5 million included in Other Current Liabilities Other Long-Term Liabilities Liabilities (in millions) Amount 2024 $ 1.6 2025 2.4 2026 0.4 2027 0.3 2028 0.3 Thereafter 1.6 Total payments 6.6 Amount representing interest (1.2) Total environmental obligation $ 5.4 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 September 30, 2023, and 2022, the Company recognized $3.0 million and $3.4 million in product liability, respectively, included in Other Current Liabilities on the Consolidated Statement of Financial Position. The Company believes that any additional liability in excess of the amounts provided that may result from resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company. Product Warranty . The Company recognizes an estimated liability for standard warranty on certain products when we recognize revenue on the sale of the warranted products. Estimated warranty costs incorporate replacement parts, products and delivery, and are recorded as a cost of goods sold at the time of product shipment based on historical and projected warranty claim rates, claims experience and any additional anticipated future costs on previously sold products. The Company recognized $0.3 million and $0.4 million of warranty accruals as of September 30, 2023 and 2022, included in Other Current Liabilities on the Consolidated Statement of Financial Statement. Product Safety Recall. During the fourth quarter of the year ended September 30, 2022, the HPC segment initiated voluntary product recalls in collaboration with the U.S. Consumer Product Safety Commission (" CPSC"), suspending sales of the affected products and issuing a stop sale with its customers. The Company has assessed the incremental costs attributable to the recall, including the anticipated returns from customers for existing retail inventory, write-off of inventory on hand, and other costs to facilitate the recall such as notification, shipping and handling, rework and destruction of affected products, as needed, and evaluated the probability of redemption. As a result, the Company recognized $6.0 million and $7.5 million in Other Current Liabilities on the Consolidated Statement of Financial Position associated with the costs for the recalls as of September 30, 2023 and 2022. Additionally, as of September 30, 2023 and 2022, the Company has indemnification provisions that are contractually provided by third-parties for the affected products and, as a result, the Company has also recognized $7.1 million and $4.7 million in Other Receivables, respectively, on the Consolidated Statement of Financial Position related to recovery from such indemnification provisions.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company identifies its segments based upon the internal organization that is used by management for making operating decisions and assessing performance as the source of its reportable segments. The Company manages its continuing operations in three vertically integrated, product-focused reporting segments: (i) GPC, which consists of the Company’s global pet care business; (ii) H&G, which consists of the Company’s home and garden, insect control and cleaning products business and (iii) HPC, which consists of the Company’s global small kitchen and personal care appliances businesses. Global strategic initiatives and financial objectives for each reportable segment are determined at the corporate level. Each segment is responsible for implementing defined strategic initiatives and achieving certain financial objectives and has a president responsible for the sales and marketing initiatives and financial results for product lines within the segment. The segments are supported through center-led corporate shared service operations consisting of finance and accounting, information technology, legal and human resource, supply chain and commercial operations. Net sales relating to the segments for the years ended September 30, 2023, 2022 and 2021 are as follows: (in millions) 2023 2022 2021 GPC $ 1,139.0 $ 1,175.3 $ 1,129.9 H&G 536.5 587.1 608.1 HPC 1,243.3 1,370.1 1,260.1 Net sales $ 2,918.8 $ 3,132.5 $ 2,998.1 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 compensation arrangements that generally consist of non-cash stock based compensation. See Note 18 - Share Based Compensation for further details; • Incremental amounts attributable to strategic transactions and business development initiatives including, but not limited to, the acquisition or divestitures of a business, costs to effect and facilitate a transaction, including such cost to integrate or separate the respective business. These amounts are excluded from our performance metrics as they are reflective of incremental investment by the Company towards business development activities , incremental costs attributable to such transactions and are not considered recurring or reflective of the continuing ongoing operations of the consolidated group or segments; • Incremental amounts realized towards restructuring and optimization projects including, but not limited to, costs towards the development and implementation of strategies to optimize operations and improve efficiency, reduce costs, increase revenues, increase or maintain our current profit margins, including recognition of one-time exit or disposal costs. These amounts are excluded from our ongoing performance metrics as they are reflective of incremental investment by the Company towards significant initiatives controlled by management, incremental costs directly attributable to such initiatives, indirect impact or disruption to operating performance during implementation, and are not considered recurring or reflective of the continuing ongoing operations of the consolidated group or segments; • Unallocated shared costs associated with discontinued operations from certain shared and center-led administrative functions supporting the Company's business units excluded from income from discontinued operations as they are not a direct cost of the discontinued business but a result of indirect allocations, including but not limited to, information technology, human resources, finance and accounting, supply chain, and commercial operations. Amounts attributable to unallocated shared costs would be mitigated through subsequent strategic or restructuring initiatives, TSAs, elimination of extraneous costs, or re-allocations or absorption of existing continuing operations following the completed sale of the discontinued operations. See Note 3 - Divestitures for further details; • Non-cash purchase accounting adjustments recognized in earnings from continuing operations subsequent to an acquisition, including, but not limited to, the costs attributable to the step-up in inventory value and the incremental value in operating lease assets with below market rent, among others; • Non-cash asset impairments or write-offs realized and recognized in earnings from continuing operations, including impairments from property, plant and equipment, operating and finance leases, and goodwill and other intangible assets; See Note 10 - Property, Plant and Equipment, Note 11 -= Goodwill and Intangible Assets and Note 13 - Leases for further details; . • Non-cash gain from the remeasurement of the contingent consideration liability associated with the Tristar Business acquisition recognized during the years ended September 30, 2023 and 2022, associated with the Tristar Business acquisition. See Note 4 - Acquisitions for further details; • Non-cash gain realized from the repurchase of debt obligations at a discount, net deferred financing costs, during the year ended September 30, 2023. See Note 12 - Debt for further details; • Incremental reserves for non-recurring litigation or environmental remediation activity including the proposed settlement on outstanding litigation matters at our H&G and HPC segments attributable to significant and unusual nonrecurring claims with no previous history or precedent recognized during the years ended September 30, 2023 2022 and 2021. See Note 20 – Commitments and Contingencies for further details; • Impact from the early settlement of foreign currency cash flow hedges in the prior year, resulting in subsequent assumed losses at the original stated maturities of foreign currency cash flow hedges in our EMEA region that were settled early due to changes in the Company's legal entity organizational structure and forecasted purchasing strategy of HPC finished goods inventory within the region, resulting in the recognition of excluded gains during the year ended September 30, 2022 intended to mitigate costs through the year ending September 30, 2023; • Incremental costs recognized by the HPC segment during the year ended September 30, 2023 for the approved disposal of select product SKUs and models associated with the acquired brands from the Tristar Business acquisition after assessing, among other things, performance and quality standards and the business risks associated with the continued support and distribution of such products. HPC management has suspended further sale of the selected products as part of a shift in its strategy for distribution and development of products within its brand portfolio and avoid deterioration and further reduction in the value of the acquired brands and supported products; • Incremental costs recognized by the HPC segment attributable to the realization of product recalls initiated by the Company with costs realized during the years ended September 30, 2023 and 2022. See Note 20 - Commitments and Contingencies for further details; • Gains attributable to the Company’s investment in Energizer common stock. During the year ended September 30, 2021, the Company sold its remaining shares in Energizer common stock; and • Other adjustments primarily attributable to (1) costs associated with Salus as they are not considered a components of the continuing commercial products company (2) key executive severance related costs; (3) asset write-off for exit of certain GPC brands within China during year ended September 30, 2022, and (4) write-off of cost based investment previously held by the GPC segment during the year ended September 30, 2022. Segment Adjusted EBITDA in relation to the Company’s reportable segments for SBH for the years ended September 30, 2023, 2022, and 2021, is as follows: SBH (in millions, unaudited) 2023 2022 2021 GPC $ 190.6 $ 168.6 $ 212.1 H&G 72.5 86.2 124.0 HPC 43.1 69.6 102.6 Total Segment Adjusted EBITDA 306.2 324.4 438.7 Corporate 3.2 41.3 46.9 Interest expense 127.0 99.4 116.5 Depreciation 48.9 49.0 51.9 Amortization 42.3 50.3 65.1 Share based compensation 17.2 10.2 29.4 Tristar acquisition and integration 11.5 24.3 0.1 Rejuvenate acquisition and integration — 6.8 10.8 Armitage acquisition and integration — 1.4 10.9 Omega production integration — 4.6 1.3 HHI divestiture 8.4 6.3 9.6 HPC separation initiatives 4.2 19.1 14.2 Coevorden operations divestiture 2.7 8.8 11.6 Fiscal 2023 restructuring 7.4 — — Fiscal 2022 restructuring 0.4 9.8 — Global ERP transformation 11.4 13.1 4.3 GPC distribution center transition — 35.8 15.2 Global productivity improvement program — 5.1 21.2 Russia closing initiative 3.2 1.9 — HPC brand portfolio transitions 2.5 1.3 — Other project costs 11.2 12.1 7.4 Impairment of equipment and operating lease assets 10.8 — — Impairment of goodwill 111.1 — — Impairment of intangible assets 120.7 — — Unallocated shared costs 18.0 27.6 26.9 Non-cash purchase accounting adjustments 1.9 8.3 7.3 Gain from remeasurement of contingent consideration liability (1.5) (28.5) — Legal and environmental 3.0 1.5 6.0 Gain from debt repurchase (7.9) — — HPC product disposal 20.6 — — Early settlement of foreign currency cash flow hedges 4.9 (5.1) — HPC product recall 7.7 5.5 — Gain on Energizer investment — — (6.9) Salus and other 5.6 4.8 0.1 Loss from operations before income taxes $ (290.2) $ (90.3) $ (11.1) Segment Adjusted EBITDA in relation to the Company’s reportable segments for SB/RH for the years ended September 30, 2023, 2022, and 2021, is as follows: SB/RH (in millions) 2023 2022 2021 GPC $ 190.6 $ 168.6 $ 212.1 H&G 72.5 86.2 124.0 HPC 43.1 69.6 102.6 Total Segment Adjusted EBITDA 306.2 324.4 438.7 Corporate 2.6 39.9 44.9 Interest expense 120.5 99.8 116.8 Depreciation 48.9 49.0 51.9 Amortization 42.3 50.3 65.1 Share and incentive based compensation 15.7 9.1 27.7 Tristar acquisition and integration 11.5 24.3 0.1 Rejuvenate acquisition and integration — 6.8 10.8 Armitage acquisition and integration — 1.4 10.9 Omega production integration — 4.6 1.3 HHI divestiture 8.4 6.3 9.6 HPC separation initiatives 4.2 19.1 14.2 Coevorden operations divestiture 2.7 8.8 11.6 Fiscal 2023 restructuring 7.4 — — Fiscal 2022 restructuring 0.4 9.8 — Global ERP transformation 11.4 13.1 4.3 GPC distribution center transition — 35.8 15.2 Global productivity improvement program — 5.1 21.2 Russia closing initiative 3.2 1.9 — HPC brand portfolio transitions 2.5 1.3 — Other project costs 11.2 12.1 7.4 Unallocated shared costs 18.0 27.6 26.9 Non-cash purchase adjustment 1.9 8.3 7.3 Gain from remeasurement of contingent consideration liability (1.5) (28.5) — Impairment of equipment and operating lease assets 10.8 — — Impairment of goodwill 111.1 — — Impairment of intangible assets 120.7 — — Legal and environmental 3.0 1.5 6.0 HPC product disposal 20.6 — — Gain from debt repurchase (7.9) — — Gain on early settlement of cash flow hedges 4.9 (5.1) — HPC Product Recall 7.7 5.5 — Gain on Energizer investment — — (6.9) Other 5.4 4.5 0.1 Loss from operations before income taxes $ (281.4) $ (87.9) $ (7.7) Other financial information relating to the segments of SBH and SB/RH are as follows for the years ended September 30, 2023, 2022 and 2021 and as of September 30, 2023 and 2022: Depreciation and amortization (in millions) 2023 2022 2021 GPC $ 37.4 $ 37.4 $ 39.2 H&G 18.8 18.6 19.2 HPC 20.4 28.7 44.0 Total segments 76.6 84.7 102.4 Corporate and shared operations 14.6 14.6 14.6 Total depreciation and amortization $ 91.2 $ 99.3 $ 117.0 Capital expenditures (in millions) 2023 2022 2021 GPC $ 10.1 $ 17.7 $ 18.6 H&G 3.8 8.2 3.6 HPC 7.2 11.6 9.3 Total segment capital expenditures 21.1 37.5 31.5 Corporate and shared operations 37.9 26.5 12.1 Total capital expenditures $ 59.0 $ 64.0 $ 43.6 SBH SB/RH Segment total assets (in millions) 2023 2022 2023 2022 GPC $ 1,436.4 $ 1,461.8 $ 1,436.4 $ 1,461.8 H&G 803.7 846.5 803.7 846.5 HPC 945.0 1,231.0 945.0 1,231.0 Total segment assets 3,185.1 3,539.3 3,185.1 3,539.3 Corporate and shared operations 2,073.3 419.6 2,162.2 505.1 Total assets $ 5,258.4 $ 3,958.9 $ 5,347.3 $ 4,044.4 Net sales SBH and SB/RH for the years ended September 30, 2023, 2022 and 2021 and long-lived asset information as of September 30, 2023 and 2022 by geographic area are as follows: Net sales to external parties - Geographic Disclosure (in millions) 2023 2022 2021 United States $ 1,722.4 $ 1,901.6 $ 1,750.8 Europe/MEA 830.7 820.0 877.8 Latin America 206.8 243.3 193.4 Asia-Pacific 106.6 108.5 112.0 North America - Other 52.3 59.1 64.1 Net sales $ 2,918.8 $ 3,132.5 $ 2,998.1 Long-lived assets - Geographic Disclosure (in millions) 2023 2022 United States $ 321.4 $ 279.7 Europe/MEA 53.7 52.8 Latin America 2.6 3.2 Asia-Pacific 8.2 10.6 Total long-lived assets $ 385.9 $ 346.3

EARNINGS PER SHARE _ SBH

EARNINGS PER SHARE – SBH	12 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE – SBH	EARNINGS PER SHARE - SBH Basic earnings per share is computed by dividing net income attributable to controlling interest by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the dilution that would occur if share-based awards were converted into common shares that then shared in the net income of the entity available to common shareholders, as long as their effect is not antidilutive. In computing diluted earnings per share, basic earnings per share is adjusted for the assumed issuance of potentially diluted share-based awards. The Company uses the treasury stock method to reflect dilution of restricted stock units. Performance based restricted stock units are excluded if the performance targets upon which the issuance of the shares is contingent have not been achieved and the respective performance period has not been completed as of the end of the current period. The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive shares for the years ended September 30, 2023, 2022 and 2021, are as follows: (in millions, except per share amounts) 2023 2022 2021 Numerator Net (loss) income from continuing operations attributable to controlling interest $ (233.8) $ (77.2) $ 15.1 Income from discontinued operations attributable to controlling interest 2,035.3 148.8 174.5 Net income attributable to controlling interest $ 1,801.5 $ 71.6 $ 189.6 Denominator Weighted average shares outstanding - basic 39.5 40.9 42.7 Dilutive shares — — 0.5 Weighted average shares outstanding - diluted 39.5 40.9 43.2 Earnings per share Basic earnings per share from continuing operations $ (5.92) $ (1.89) $ 0.35 Basic earnings per share from discontinued operations 51.57 3.64 4.09 Basic earnings per share $ 45.65 $ 1.75 $ 4.44 Diluted earnings per share from continuing operations $ (5.92) $ (1.89) $ 0.35 Diluted earnings per share from discontinued operations 51.57 3.64 4.04 Diluted earnings per share $ 45.65 $ 1.75 $ 4.39 Weighted average number of anti-dilutive shares excluded from denominator 0.2 0.2 —

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Pay vs Performance Disclosure
Net Income (Loss)	$ 1,801.5	$ 71.6	$ 189.6

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Policies)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation and Fiscal Year End	Principles of Consolidation and Fiscal Year End The consolidated financial statements include the financial statements of the Company and its majority owned subsidiaries and have been prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). All intercompany transactions have been eliminated. The Company’s fiscal year ends September 30 and 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. For the year ended September 30, 2023, the fiscal quarters were comprised of the three months ended January 1, 2023, April 2, 2023, July 2, 2023, and September 30, 2023.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid temporary instruments purchased with original maturities of three months or less from date of purchase to be cash equivalents.
Short-Term Investments	Short-Term Investments The Company determines the balance sheet classification of its investments at the time of purchase and evaluates the classification at each balance sheet date. Money market funds, certificates of deposit, and time deposits with original maturities of greater than three months but no more than twelve months from the date of purchase are carried at cost, which approximates fair value, and are recognized in the consolidated balance sheets as short-term investments.
Receivables	ReceivablesTrade accounts receivable are carried at net realizable value. The Company extends credit to its customers based upon an evaluation of the customer’s financial condition and credit history, but generally does not require collateral. The Company monitors its customers’ credit and financial condition based on changing economic conditions and will make adjustments to credit policies as required. Provisions for losses on uncollectible trade receivables are determined based on ongoing evaluations of the Company’s receivables, principally on the basis of historical collection experience and evaluations of the risks of nonpayment or return for a given customer.
Inventories	InventoriesInventories are valued at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out (FIFO) method.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is calculated on the straight-line basis over the estimated useful lives of the assets. Property, plant and equipment held under finance leases are depreciated on a straight-line basis over the shorter of the lease term or estimated useful life of the asset; such amortization is included in depreciation expense. The Company uses accelerated depreciation methods for income tax purposes. Useful lives for property, plant and equipment are as follows: Asset Type Range Buildings and improvements 20 - 40 years Machinery, tooling and equipment 2 - 15 years Computer software 3 - 5 years Expenditures which substantially increase value or extend useful lives are capitalized. Expenditures for maintenance and repairs are charged to operations as incurred. The Company records gains and losses on the disposition or retirement of property, plant and equipment based on the net book value and any proceeds received.
Internal Use Software and Cloud Computing Arrangements	Internal Use Software and Cloud Computing Arrangements The costs incurred towards internal-use software development in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs incurred to develop internal-use software are capitalized and recognized as Property Plant and Equipment on the Company's Consolidated Statements of Financial Position. Other costs associated with training and data conversion are generally expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful life of the software. Maintenance and enhancement costs, including those costs in the post-implementation stages, are typically expensed as incurred, unless such costs relate to substantial upgrades and enhancements to the software that result in added functionality, in which case the costs are capitalized and depreciated on a straight-line basis over the estimated useful life of the software.
Goodwill	Goodwill Goodwill reflects the excess of acquisition cost over the aggregate fair value assigned to identifiable net assets acquired. Goodwill is not amortized, but instead is assessed for impairment at least annually and as triggering events or indicators of potential impairment are identified. Goodwill has been assigned to reporting units for purposes of impairment testing based upon the relative fair value of the asset to each reporting unit. Our reporting units are consistent with our reportable segments. See Note 21 - Segment Information for further discussion. Goodwill is tested for impairment in the fourth quarter of our fiscal year by either performing a qualitative assessment or a quantitative test for some, or all reporting units. The Company evaluates qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. In performing a qualitative assessment, the Company considers events and circumstances, including, but not limited to, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, changes in market value, composition or carrying amount of a reporting unit’s net assets, and considering any changes in the market price of the Company’s common stock. If the Company determines that it is more likely than not the carrying value is greater than the fair value of a reporting unit after assessing the totality of facts and circumstances, a quantitative assessment is performed to determine the reporting unit fair value and measure the impairment. If the Company determines that it is more likely than not the fair value is greater than the carrying amount, then a quantitative assessment is not required.
Intangible Assets	Intangible Assets Intangible assets are recorded at cost or at estimated fair value if acquired in a business combination. Customer lists, proprietary technology and certain trade name intangibles are amortized, using the straight-line method, over their estimated useful lives. The ranges of useful lives for definite-lived intangibles assets are as follows: Asset Type Range Customer relationships 9 - 20 years Technology assets 8 - 18 years Tradenames 5 - 12 years Definite-lived intangible assets held and used are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be recoverable. If indicators of potential impairment are identified, the Company performs an undiscounted cash flow analysis to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows expected to be generated by the asset did not exceed the carrying value of the respective asset group. If impairment is determined to exist, any related impairment loss is calculated based on fair value. Certain trade name intangible assets have an indefinite life and are not amortized, but instead are assessed for impairment at least annually, in the fourth quarter of our fiscal year by either performing a qualitative assessment or a quantitative test for some or all indefinite lived intangible assets. The Company evaluates qualitative factors to determine whether it is more likely than not that the fair value of the indefinite lived intangible assets is less than its carrying amount. In performing a qualitative assessment, the Company considers events and circumstances, including, but not limited to, macroeconomic conditions, industry and market conditions, cost factors, changes in strategy and overall financial performance. If the Company determines that it is more likely than not the carrying value is greater than the fair value of an indefinite lived intangible asset, a quantitative assessment is performed to determine the fair value and measure the impairment. If the Company determines that it is more likely than not the fair value is greater than the carrying amount, then a quantitative assessment is not required.
Assets Held for Sale and Discontinued Operations	Assets Held for Sale and Discontinued Operations An asset, group of assets, or qualifying business are considered held for sale when they meet all the applicable criteria; including: (i) having the authority to sell, (ii) being available to sell in their present condition, (iii) having an active program to locate buyers, (iv) being actively marketed at current fair value, and (v) considered probable of selling within one year. Assessment for held for sale are performed at least quarterly or when events or changes in business circumstances indicate that a change in classification may be necessary.
Debt Issuance Costs	Debt Issuance CostsDebt issuance costs are deferred and amortized to interest expense using the effective interest method over the lives of the related debt agreements. Debt issuance costs are included as a reduction to Long Term Debt, Net of Current Portion in the Consolidated Statements of Financial Position. Amortization of debt issuance costs is recognized as a component of Interest Expense in the Consolidated Statements of Income.
Derivative Financial Instruments	Derivative Financial InstrumentsDerivative financial instruments are used by the Company principally in the management of its foreign currency exposures. The Company does not hold or issue derivative financial instruments for trading or speculative purposes. Derivative assets and liabilities are reported at fair value in the Consolidated Statements of Financial Position. When hedge accounting is elected at inception, the Company formally designates the financial instrument as a hedge of a specific underlying exposure and documents both the risk management objectives and strategies for undertaking the hedge. Depending on the nature of derivatives designated as hedging instruments, changes in fair value are either offset against the change in fair value of the hedged assets or liability through earnings, or recognized in equity through other comprehensive income until the hedged item is recognized. Derivative instruments that hedge the exposure to variability in expected future cash flows and are designated as cash flow hedges, and the entire change in the fair value of the hedging instrument is recorded as a component of Accumulated Other Comprehensive (Loss) Income (“AOCI”) in Shareholders’ Equity. Those amounts are subsequently reclassified to earnings in the same line item in the Consolidated Statement of Income as impacted by the hedge item when the hedged item affects earnings. To receive hedge accounting treatment, cash flow hedges must be highly effective in offsetting changes to expected future cash flows on hedged transactions. For derivatives that do not qualify for hedge accounting treatment, the change in the fair value is recognized in earnings.
Treasury Stock	Treasury Stock Treasury stock purchases are stated at average cost and presented as a separate reduction of equity. See Note 17 - Shareholder's Equity for further detail.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest recognized in the consolidated equity of the Company is the minority interest ownership in equity of a consolidated subsidiary that is not attributable, directly or indirectly, to the parent company; and recognized separate from Shareholders’ Equity in the Consolidated Statement of Financial Position. Income from a consolidated subsidiary with a minority interest ownership is allocated to the minority interest and considered attributable to the noncontrolling interest in the Consolidated Statement of Income.
Business Combinations and Acquisition Accounting	Business Combinations and Acquisition AccountingThe Company accounts for acquisitions by applying the acquisition method of accounting when the transaction or event is considered a business combination, which requires that the assets acquired and liabilities assumed constitute a business. A defined business is generally an acquired group of assets with inputs and processes that make it capable of generating a return or economic benefit for the acquirer. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their fair values as of the closing date of the acquisition.
Revenue Recognition	Revenue Recognition Product Sales Our customers mostly consist of retailers, wholesalers and distributors with the intention to sell and distribute to an end consumer. The Company recognizes revenue from the sale of products upon transfer of control to the customer. A portion of our business is also sold direct-to-consumer through direct response television, brand websites, and other online marketplaces. For the majority of our product sales, the transfer of control is recognized when we ship the product from our facilities to the customer unless we retain title and risk of loss upon shipment and we arrange and paid for freight such that we retain physical possession and control during delivery. Licensing Revenue The Company also sells licenses of its brands to third-party sellers and manufacturers for the development, production, sales & distribution of products that are not directly managed or offered by the Company. The Company maintains all right of ownership of the intellectual property and contracts with its customer for the use of the intellectual property in their operations. Revenue derived from the right-to-access licenses is recognized using the over time revenue recognition method, applying the ‘as-invoiced’ practical expedient method at the amount we are able to bill using a time-elapsed measure of progress, taking into consideration any minimum guarantee provisions under the contract, as it appropriately depicts its performance of providing access to the Company’s brands, trade names, logos, etc. Other Revenue Other revenue consists primarily of installation or maintenance services that are provided to certain customers in the GPC segment and extended warranty coverage for certain HPC products sold directly to consumers. The GPC services are often associated with the sale of product but are also provided separately and are considered a distinct performance obligation separate from product sales. The HPC extended warranty coverage is sold as a separate contract and is recognized as a separate performance obligation that is distinct from the product. The extended warranty is initially recognized as deferred revenue and amortized to Net Sales over the anticipated term of the performance of obligation. The HPC extended warranties' term is anywhere between 1 and 7 years, with the majority of the warranties realized within the first year of the term. Variable Consideration and Cash Paid to Customers The Company measures revenue as the amount of consideration for which it expects to be entitled in exchange for transferring goods or providing services. Certain retailers and/or end customers may receive cash or non-cash incentives such as rebates, volume or trade discounts, cooperative advertising, price protection, coupons, and other customer-related programs, including service level penalties, which are accounted for as variable consideration. Estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of revenue recognized will not occur when the uncertainty is resolved. Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of the anticipated performance and all information (historical, current and forecasted) that is reasonably available. The estimated liability for sales discounts and other programs and allowances is calculated using the expected value method or most likely amount and recorded at the time of sale as a reduction of net sales and trade receivables. The Company may also enter into various arrangements, primarily with retail customers, which require the Company to make upfront cash payments to secure the right to distribute through such customers. The Company defers the cost of these payments, provided they are supported by a volume-based arrangement with the retailer with a period of 12 months or longer, and amortizes the associated payment over the appropriate time or volume-based term of the arrangement. Deferred payments are recognized as a contract asset and are reported in the Consolidated Statements of Financial Position as Deferred Charges and Other Assets with related amortization treated as a reduction in Net Sales. Product Returns In the normal course of business, the Company may allow customers to return product 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. For the anticipated value of the returns, the Company will recognize a return liability in Other Current Liabilities and a separate return asset included in the Prepaid Expenses and Other Current Assets, when applicable. See Note 6 - Revenue Recognition for further discussion on product returns. Product returns do not include provisions for standard warranties provided to end-consumers of the Company's products, which are recognized as a component of the Cost of Goods Sold. See Note 20 - Commitments and Contingencies for further discussion on standard product warranty. Practical Expedients and Exemptions: • The Company does not adjust the promised amount of consideration for the effects of a significant financing component, as the period between the transfer of a promised good or service to a customer and the customer’s payment for the good or service is one year or less. • The Company does not assess whether promised goods or services are performance obligations if they are not material in the context of the contract with the customer. • The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. The estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period is not material. • The Company generally expenses sales commissions and other contract and fulfillment costs when the amortization period is less than one year. The Company records these costs within Selling Expenses. For costs amortized over a period longer than one year, such as fixtures which are more permanent in nature, the Company defers and amortizes over the supportable period based upon historical assumptions and analysis. The costs for permanent displays are incorporated into the pricing of product sold to customer.
Shipping and Handling Costs	Shipping and Handling Costs Shipping and handling costs include costs incurred with third-party carriers to transport products to customers and salaries and overhead costs related to activities to prepare the Company’s products for shipment at the Company’s distribution facilities. Shipping and handling costs were $272.6 million, $274.2 million and $216.3 million during the years ended September 30, 2023, 2022 and 2021, respectively. The Company accounts for shipping and handling activities, which occur after control of the related goods transfers, as fulfillment activities instead of assessing such activities as performance obligations. Shipping and handling costs are included in Selling Expenses in the Consolidated Statements of Income.
Advertising Costs	Advertising Costs Advertising costs include agency fees and other costs to create advertisements, as well as costs paid to third parties to print or broadcast the Company’s advertisements and are expensed as incurred. The Company incurred advertising costs of $59.1 million, $64.1 million and $54.0 million during the years ended September 30, 2023, 2022 and 2021, respectively. Advertising costs are included in Selling Expenses in the Company’s Consolidated Statements of Income.
Research and Development Costs	Research and Development Costs Research and development costs are charged to expense in the period they are incurred.
Environmental Expenditures	Environmental ExpendituresEnvironmental expenditures that relate to current operations or to conditions caused by past operations are expensed or capitalized as appropriate. The Company determines its liability for environmental matters on a site-by-site basis and records a liability at the time when it is probable that a liability has been incurred and such liability can be reasonably estimated. The estimated liability is not reduced for possible recoveries from insurance carriers. Environmental costs include initial site surveys, costs for remediation and restoration and ongoing monitoring costs, as well as fines, damages and other costs, when applicable and estimable. Adjustments to initial estimates are recorded, from time to time, to reflect changing circumstances and estimates based upon additional information developed in subsequent periods. Estimated environmental remediation expenditures are included in the determination of the net realizable value recorded for assets held for sale.
Exit and Disposal Costs	Exit and Disposal Costs The Company regularly enters into various restructuring initiatives, optimization projects, strategic transactions, and other business development activities that may include the recognition of exit or disposal costs. Exit or disposal costs include, but are not limited to, the costs of termination benefits, such as a one-time involuntary severance or retention bonuses, one-time contract termination costs (excluding leases), and other costs associated with non-termination type costs related to restructuring initiatives such as incremental costs for the sale or termination of a line of business, closure or consolidation of operating facilities or business locations in a country or region, relocation of business activities and employees from one location to another, change in management structure, significant third-party provider or a fundamental reorganization that affects the nature and focus of operations, among others. Restructuring charges associated with manufacturing are recorded as Cost of Goods Sold. Restructuring charges associated with administrative functions are recorded as operating expenses, such as initiatives impacting sales, marketing, distribution or other non-manufacturing related functions. Liabilities from restructuring charges are recorded for estimated costs of facility closures, significant organizational adjustments and measures undertaken by management to exit certain activities. Costs for such activities are estimated by management after evaluating detailed analyses of the costs to be incurred. Such liabilities or asset reductions could include amounts for items such as severance costs and related benefits, and other items directly related to the exit activities. Impairment of property and equipment and other assets as a result of a such initiatives is recognized as a reduction of the appropriate asset. See Note 5 - Restructuring Charges for further detail.
Leases	Leases The Company determines if an arrangement is a lease at inception, considering whether the contract conveys a right to control the use of the identified asset for a period of time in exchange for consideration. Leases are classified as operating or finance leases at the commencement date of the lease. Operating leases are included in Operating Lease Assets, Other Current Liabilities and Long-Term Operating Lease Liabilities on the Consolidated Statement of Financial Position. Finance leases are included in Property, Plant and Equipment, Current Portion of Long-Term Debt, and Long-Term Debt, Net of Current Portion on the Consolidated Statement of Financial Position. Right of use ("ROU") lease assets and liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. ROU lease liabilities are classified between current and long-term liabilities based on their payment terms. The ROU operating lease asset includes prepaid rent and reflects the unamortized balance of lease incentives. Our leases may include renewal options, and we include the renewal option in the lease term if we conclude that it is reasonably certain that we will exercise that option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Lease expense for operating leases is recognized on a straight-line basis over the lease term. Variable lease payments that do not depend on an index or a rate, such as the Company’s proportionate share of actual costs for utilities, common area maintenance, insurance, and property taxes, are excluded from the measurement of the lease liability, unless subject to fixed minimum requirements, and are recognized as variable lease cost when the obligation for that payment is incurred. As most of the Company’s leases do not provide the lease implicit rates, the Company uses its incremental borrowing rates as the discount rate, adjusted as applicable, based on the information available at the lease commencement dates to determine the present value of lease payments. The incremental borrowing rate represents an estimate of the interest rate the Company would incur to borrow, on a collateralized basis and in a similar economic environment, over the term of a lease. The Company may use the lease implicit rate, if readily determinable, as the discount rate to determine the present value of lease payments. We review the impairment of our ROU lease assets consistent with the approach applied for our other long-lived assets. ROU lease assets are reviewed for impairment when events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, early termination or exit of a lease agreement, a history of operating or cash flow losses or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review. If such indicators are present, the Company performs an undiscounted cash flow analysis to determine if impairment exists. The asset value would be deemed impaired if the undiscounted cash flows generated did not exceed the carrying value of the respective asset group. If impairment is determined to exist, any related impairment loss is calculated based on fair value. See Note 13 – Leases for additional information.
Supplier Financing Program	Supplier Financing ProgramAs part of ongoing efforts to maximize working capital, the Company works with its suppliers to optimize the terms and conditions, which may include the extension of payment terms. There is an agreement with a third-party administrator to provide an accounts payable tracking system and facilitate a supplier financing program, which allows participating suppliers the ability to monitor and voluntarily elect to sell the Company's payment obligations to a designated third-party financial institution. Participating suppliers can sell one or more of the payment obligations at their sole discretion, and the Company's rights and obligations to its suppliers are not impacted. The Company has no economic interest in a supplier’s decision to enter into these agreements. The Company's rights and obligations to its suppliers, including amounts due and scheduled payment terms, are not impacted by suppliers’ decisions to sell amounts under these arrangements.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Foreign Currency Translation	Foreign Currency Translation Local currencies are considered the functional currencies for most of the Company’s operations outside the United States. Assets and liabilities of the Company’s foreign subsidiaries are translated at the rate of exchange existing at year-end, with revenues, expenses and cash flows translated at the average of the monthly exchange rates. Adjustments resulting from translation of the financial statements are recorded as a component of equity in Accumulated Other Comprehensive Income (“AOCI”), including the effects of exchange rate changes on intercompany balances of a long-term investment nature.
Newly Adopted Accounting Standards and Recently Issued Accounting Standards	Newly Adopted Accounting Standards In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. In response to the concerns about structural risks of interbank offered rates (“IBORs”) and, particularly, the risk of cessation of the London Interbank Offered Rate (“LIBOR”), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable or transaction based and less susceptible to manipulation. The ASU provides companies with optional guidance to ease the potential accounting burden associated with transitioning away from reference rates that are expected to be discontinued. In January 2021, the FASB issued ASU 2021-01, which adds implementation guidance to clarify certain optional expedients in Topic 848. The adoptions did not have a material impact on the consolidated financial statements. 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, an entity that provide for a supplier finance program in connection with the purchase of goods and services is required to disclose information about the key terms of the program, outstanding confirmed amounts as of the end of the period, a rollforward of such amounts during each annual period, and a description of where in the financial statements outstanding amounts are presented. The amendments in ASU 2022-04 are effective for all entities for fiscal years beginning after December 15, 2022, including interim periods within those financial years, except for the disclosure of rollforward information, which is effective for fiscal years beginning after December 15, 2023. The Company has adopted the general disclosures of ASU 2022-04 in the current fiscal year and will adopt the rollforward disclosure in the next fiscal year. Recently Issued Accounting Standards In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . This ASU requires that an acquirer recognize, and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606 “Revenue from Contracts with Customers” (Topic 606) as if it had originated the contracts. Generally, this would result in an acquirer recognizing and measuring the acquired contract assets and contract liabilities consistent with how they were recognized and measured in the acquiree’s financial statements if the acquiree prepared financial statements in accordance with US GAAP. This standard is effective for fiscal years beginning after December 15, 2023 including interim periods within the fiscal year. Early adoption is permitted. The standard is applied prospectively to business combinations occurring on or after the effective date of the amendments. The impact will be based on future business combinations after the Company adopts the standard.

DESCRIPTION OF BUSINESS (Tables

DESCRIPTION OF BUSINESS (Tables)	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Consolidated Business, by Segment	The following is an overview of the consolidated business, by segment, summarizing product types and brands: Segment Products Brands GPC Companion Animal: Dog and cat chews, treats, wet and dry foods. Dog and cat clean-up, behavioral training aides, health and grooming products. Indoor bird and other small animal food and care products. Aquatics: Consumer and commercial aquarium kits, stand-alone tanks; aquatics equipment such as filtration systems, heaters and pumps; and aquatics consumables such as fish food, water management and care. Companion Animal: Good'n'Fun®, DreamBone®, GOOD BOY®, SmartBones®, IAMS® (Europe only), EUKANUBA® (Europe only), Nature's Miracle®, FURminator®, Dingo®, 8IN1® (8-in-1), Meowee!®, and Wild Harvest™. Aquatics: Tetra®, Marineland®, Instant Ocean®, GloFish®, and OmegaSea®. H&G Household: Household pest control solutions such as spider and scorpion killers; ant and roach killers; flying insect killers; insect foggers; wasp and hornet killers; and bedbug, flea and tick control products. Controls: Outdoor insect and weed control solutions, and animal repellents such as aerosols, granules, and ready-to-use sprays or hose-end ready-to-sprays. Repellents: Personal use pesticides and insect repellent products, including aerosols, lotions, pump sprays and wipes, yard sprays and citronella candles. Cleaning: Household surface cleaning, maintenance, and restoration products, including bottled liquids, mops, wipes and markers. Household: Hot Shot®, Black Flag®, Real-Kill®, Ultra Kill®, The Ant Trap® (TAT), and Rid-A-Bug®. Controls: Spectracide®, Garden Safe®, Liquid Fence®, and EcoLogic®. Repellents: Cutter® and Repel®. Cleaning: Rejuvenate® HPC Home Appliances: Small kitchen appliances including toaster ovens, coffeemakers, slow cookers, air fryers, blenders, hand mixers, grills, food processors, juicers, toasters, irons, kettles, and bread makers, cookware, and cookbooks. Personal Care: Hair dryers, flat irons and straighteners, rotary and foil electric shavers, personal groomers, mustache and beard trimmers, body groomers, nose and ear trimmers, women's shavers, haircut kits and intense pulsed light hair removal systems. Home Appliances: Black+Decker®, Russell Hobbs®, George Foreman®, PowerXL®, Emeril Legasse®, Copper Chef ®, Toastmaster®, Juiceman®, Farberware®, and Breadman® Personal Care: Remington®

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Tables)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Useful Lives for Property, Plant and Equipment	Useful lives for property, plant and equipment are as follows: Asset Type Range Buildings and improvements 20 - 40 years Machinery, tooling and equipment 2 - 15 years Computer software 3 - 5 years
Schedule of Range and Weighted Average Useful Lives for Definite-Lived Intangible Assets	The ranges of useful lives for definite-lived intangibles assets are as follows: Asset Type Range Customer relationships 9 - 20 years Technology assets 8 - 18 years Tradenames 5 - 12 years

DIVESTITURES (Tables)

DIVESTITURES (Tables)	12 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Summary of Components of Income from Discontinued Operations, Net of Tax	The following table summarizes the components of Income from Discontinued Operations, Net of Tax in the accompanying Consolidated Statement of Income for the years ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Income from discontinued operations before income taxes - HHI $ 136.9 $ 253.3 $ 288.2 Gain on sale of discontinued operations before income taxes – HHI 2,824.2 — — Loss from discontinued operations before income taxes - Other (2.4) (3.8) (7.3) Interest on corporate debt allocated to discontinued operations 49.4 46.4 44.5 Income from discontinued operations before income taxes 2,909.3 203.1 236.4 Income tax expense from discontinued operations 873.7 53.4 62.1 Income from discontinued operations, net of tax 2,035.6 149.7 174.3 Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest 0.3 0.9 (0.2) Income from discontinued operations, net of tax attributable to controlling interest $ 2,035.3 $ 148.8 $ 174.5
Summary of Assets and Liabilities Held for Sale	The following table summarizes the assets and liabilities of the HHI disposal group classified as held for sale as of September 30, 2022: (in millions) 2022 Assets Trade receivables, net $ 135.5 Other receivables 6.7 Inventories 327.1 Prepaid expenses and other current assets 33.1 Property, plant and equipment, net 166.6 Operating lease assets 63.6 Deferred charges and other 11.7 Goodwill 698.6 Intangible assets, net 373.8 Total assets of business held for sale $ 1,816.7 Liabilities Current portion of long-term debt $ 1.4 Accounts payable 224.7 Accrued wages and salaries 32.7 Other current liabilities 79.9 Long-term debt, net of current portion 54.6 Long-term operating lease liabilities 46.9 Deferred income taxes 10.1 Other long-term liabilities 13.4 Total liabilities of business held for sale $ 463.7
Summary of Components of Income from Discontinued Operations Before Income Taxes	The following table summarizes the components of income from discontinued operations before income taxes associated with the HHI divestiture in the accompanying Consolidated Statements of Income for the years ended September 30, 2023, 2022 and 2021, through the date of disposal: (in millions) 2023 2022 2021 Net sales $ 1,042.5 $ 1,652.3 $ 1,615.8 Cost of goods sold 701.6 1,096.3 1,025.3 Gross profit 340.9 556.0 590.5 Operating expenses 199.4 298.0 293.1 Operating income 141.5 258.0 297.4 Interest expense 2.4 3.4 3.4 Other non-operating expense, net 2.2 1.3 5.8 Income from discontinued operations before income taxes $ 136.9 $ 253.3 $ 288.2
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 years ended September 30, 2023, 2022 and 2021, through the date of disposal: (in millions) 2023 2022 2021 Depreciation and amortization $ — $ — $ 31.1 Share based compensation $ 1.5 $ 5.3 $ 0.8 Purchases of property, plant and equipment $ 11.9 $ 23.9 $ 22.8

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Purchase Price Allocation	The calculation of the purchase price is as follows: (in millions) Purchase Price Cash paid at closing $ 314.6 Cash received for purchase price settlement (42.2) Contingent consideration 30.0 Total purchase price $ 302.4
Schedule of Assets Acquired and Liabilities Assumed	The following table summarizes the final fair value of assets acquired and liabilities assumed as of the date of acquisition: (in millions) Purchase Price Allocation Cash and cash equivalents $ 0.3 Trade receivables, net 45.7 Other receivables 0.4 Inventories 102.0 Prepaid expenses and other current assets 4.4 Property, plant and equipment, net 0.4 Operating lease assets 23.3 Goodwill 111.1 Intangible assets, net 95.0 Deferred charges and other 4.8 Accounts payable (52.5) Accrued wages and salaries (0.6) Other current liabilities (20.8) Long-term operating lease liabilities (11.1) Net assets acquired $ 302.4
Schedule of Intangible Assets and Weighted Average Useful Lives	The values allocated to intangible assets and the weighted average useful lives are as follows: (in millions) Carrying Amount Weighted Average Useful Life (Years) Tradename $ 66.0 Indefinite Customer relationships 29.0 13 years Total intangibles acquired $ 95.0
Schedule of Pro Forma Information	The following pro forma financial information summarizes the combined results of operations for the Company and the acquired Tristar Business as though the companies were combined as of the beginning of the Company’s fiscal 2021. The unaudited pro forma financial information was as follows: (in millions) 2022 2021 Proforma net sales $ 3,332.6 $ 3,588.1 Proforma net (loss) income from continuing operations (80.4) 51.4 Proforma net income 69.3 225.7 Proforma diluted earnings from continuing operations per share (1.96) 1.19 Proforma diluted earnings per share 1.69 5.22

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	12 Months Ended
	Sep. 30, 2023
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Charges	The following summarizes restructuring charges for the years ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Fiscal 2023 restructuring $ 7.4 $ — $ — Fiscal 2022 restructuring 0.4 9.8 — Russia dissolution 0.8 0.6 — GPC distribution center transition — 30.4 11.5 Global productivity improvement program — 5.1 21.2 Other project costs 1.3 13.9 7.6 Total restructuring and related charges $ 9.9 $ 59.8 $ 40.3 Reported as: Cost of goods sold $ 0.5 $ 1.2 $ 1.9 Selling expense — 30.4 11.5 General and administrative expense 9.4 28.2 26.9
Schedule of Costs Incurred by Reporting Segment	The following summarizes restructuring charges by reportable segment for the years ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 GPC $ 4.0 $ 37.9 $ 15.2 H&G 0.2 0.7 0.4 HPC 5.2 10.0 9.1 Corporate 0.5 11.2 15.6 Total restructuring charges $ 9.9 $ 59.8 $ 40.3
Schedule of Costs Incurred and Cumulative Costs by Cost Type	The following is a summary of restructuring charges by cost type for the years ended September 30, 2023, 2022, and 2021. (in millions) Termination Benefits Other Total For the year ended September 30, 2023 $ 8.3 $ 1.6 $ 9.9 For the year ended September 30, 2022 12.0 47.8 59.8 For the year ended September 30, 2021 7.7 32.6 40.3
Schedule of Rollforward of Restructuring Accrual	The following is a rollforward of the accrual for restructuring charges by cost type for the years ended September 30, 2023, 2022, and 2021, included in Other Current Liabilities on the Consolidated Statements of Financial Position. (in millions) Termination Benefits Other Total Accrual balance at September 30, 2021 $ 4.6 $ 5.6 $ 10.2 Provisions 8.0 (4.3) 3.7 Cash expenditures (6.3) (0.7) (7.0) Non-cash items (2.6) (0.3) (2.9) Accrual balance at September 30, 2022 $ 3.7 $ 0.3 $ 4.0 Provisions 7.6 0.6 8.2 Cash expenditures (8.1) (0.3) (8.4) Non-cash items 0.2 (0.1) 0.1 Accrual balance at September 30, 2023 $ 3.4 $ 0.5 $ 3.9

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	12 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following tables disaggregate our revenue for the years ended September 30, 2023, 2022 and 2021 by the Company’s key revenue streams, segments and geographic regions (based upon destination): September 30, 2023 (in millions) GPC H&G HPC Total Product Sales NA $ 710.7 $ 527.1 $ 514.4 $ 1,752.2 EMEA 361.3 — 465.0 826.3 LATAM 18.0 7.3 181.5 206.8 APAC 33.3 — 73.3 106.6 Licensing 10.0 2.1 7.8 19.9 Other 5.7 — 1.3 7.0 Total Revenue $ 1,139.0 $ 536.5 $ 1,243.3 $ 2,918.8 September 30, 2022 (in millions) GPC H&G HPC Total Product Sales NA $ 749.8 $ 576.8 $ 609.7 $ 1,936.3 EMEA 353.6 — 460.7 814.3 LATAM 19.3 8.0 216.1 243.4 APAC 36.5 0.1 71.9 108.5 Licensing 9.9 2.2 10.3 22.4 Other 6.2 — 1.4 7.6 Total Revenue $ 1,175.3 $ 587.1 $ 1,370.1 $ 3,132.5 September 30, 2021 (in millions) GPC H&G HPC Total Product Sales NA $ 699.9 $ 598.6 $ 493.5 $ 1,792.0 EMEA 359.8 — 512.1 871.9 LATAM 15.8 7.0 170.6 193.4 APAC 38.9 — 72.7 111.6 Licensing 9.8 2.5 11.2 23.5 Other 5.7 — — 5.7 Total Revenue $ 1,129.9 $ 608.1 $ 1,260.1 $ 2,998.1
Schedule of Rollforward of the Allowance for Product Returns	The following is a rollforward of the liability for product returns for the years ended September 30, 2023, 2022 and 2021: (in millions) Beginning Charged to Deductions Other Ending September 30, 2023 $ 15.5 $ 8.7 $ (11.2) $ (0.2) $ 12.8 September 30, 2022 11.8 12.4 (19.8) 11.1 15.5 September 30, 2021 12.8 1.5 (2.9) 0.4 11.8

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Carrying Values and Fair Values for Financial Instruments	The carrying values and estimated fair values for financial instruments as of September 30, 2023 and 2022 are as follows: September 30, 2023 September 30, 2022 (in millions) Level 1 Level 2 Level 3 Fair Value Carrying Amount Level 1 Level 2 Level 3 Fair Value Carrying Amount Derivative Assets $ — $ 3.3 $ — $ 3.3 $ 3.3 $ — $ 22.2 $ — $ 22.2 $ 22.2 Derivative Liabilities — 9.0 — 9.0 9.0 — 6.0 — 6.0 6.0 Debt — 1,418.6 — 1,418.6 1,555.5 — 2,815.9 — 2,815.9 3,156.8

RECEIVABLES (Tables)

RECEIVABLES (Tables)	12 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Schedule of Allowance for Doubtful Accounts	The following is a rollforward of the allowance for doubtful accounts for the years ended September 30, 2023, 2022 and 2021: (in millions) Beginning Balance Charged to Profit & Loss Deductions Other Adjustments Ending Balance September 30, 2023 $ 7.3 $ 5.0 $ (1.4) $ (3.2) $ 7.7 September 30, 2022 6.7 4.2 (4.9) 1.3 7.3 September 30, 2021 5.3 1.9 (0.4) (0.1) 6.7

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories as of September 30, 2023 and 2022 consist of the following: (in millions) 2023 2022 Raw materials $ 55.8 $ 72.3 Work-in-process 6.2 10.5 Finished goods 400.8 697.8 Inventories $ 462.8 $ 780.6

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment as of September 30, 2023 and 2022 consist of the following: (in millions) 2023 2022 Land, buildings and improvements $ 83.4 $ 75.7 Machinery, tooling and equipment 330.1 312.4 Computer software 136.2 81.7 Finance leases 136.9 139.8 Construction in progress 18.1 54.7 Property, plant and equipment $ 704.7 $ 664.3 Accumulated depreciation (429.6) (400.5) Property, plant and equipment, net $ 275.1 $ 263.8

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	12 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Amount of Goodwill by Reporting Segment	Goodwill, by segment, consists of the following: (in millions) GPC H&G HPC Total As of September 30, 2021 $ 524.6 $ 342.6 $ — $ 867.2 Tristar Business acquisition (Note 4) — — 108.1 108.1 Foreign currency impact (22.2) — — (22.2) As of September 30, 2022 $ 502.4 $ 342.6 $ 108.1 $ 953.1 Impairment — — (111.1) (111.1) Tristar Business acquisition adjustment (Note 4) — — 3.0 3.0 Foreign currency impact 9.7 — — 9.7 As of September 30, 2023 $ 512.1 $ 342.6 $ — $ 854.7
Schedule of Carrying Value and Accumulated Amortization for Intangible Assets	The carrying value of indefinite lived intangible and definite lived intangible assets subject to amortization and accumulated amortization are as follows: 2023 2022 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Amortizable intangible assets Customer relationships $ 635.0 $ (412.9) $ 222.1 $ 627.8 $ (373.9) $ 253.9 Technology assets 75.3 (35.9) 39.4 75.3 (30.8) 44.5 Tradenames 27.6 (7.4) 20.2 10.6 (5.1) 5.5 Total amortizable intangible assets 737.9 (456.2) 281.7 713.7 (409.8) 303.9 Indefinite-lived intangible assets - tradenames 778.4 — 778.4 898.3 — 898.3 Total intangible assets $ 1,516.3 $ (456.2) $ 1,060.1 $ 1,612.0 $ (409.8) $ 1,202.2
Schedule of Future Amortization Expense	Excluding the impact of any future acquisitions or changes in foreign currency, the Company anticipates the annual amortization expense of intangible assets for the next five fiscal years will be as follows: (in millions) Amortization 2024 $ 43.2 2025 41.1 2026 39.5 2027 39.5 2028 37.8

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Debt	Debt as of September 30, 2023 and 2022 consists of the following: 2023 2022 (in millions) Amount Rate Amount Rate Spectrum Brands, Inc. Revolver Facility, variable rate, expiring June 30, 2025 $ — — % $ 740.0 5.7 % Term Loan Facility, variable rate, due March 3, 2028 — — % 394.0 5.2 % 5.75% Notes, due July 15, 2025 — — % 450.0 5.8 % 4.00% Notes, due October 1, 2026 448.8 4.0 % 417.1 4.0 % 5.00% Notes, due October 1, 2029 297.2 5.0 % 300.0 5.0 % 5.50% Notes, due July 15, 2030 288.5 5.5 % 300.0 5.5 % 3.875% Notes, due March 15, 2031 453.0 3.9 % 500.0 3.9 % Obligations under finance leases 86.4 5.3 % 92.7 5.1 % Total Spectrum Brands, Inc. debt 1,573.9 3,193.8 Unamortized discount on debt — (0.8) Debt issuance costs (18.4) (36.2) Less current portion (8.6) (12.3) Long-term debt, net of current portion $ 1,546.9 $ 3,144.5
Schedule of Maturities of Debt Obligations	The Company’s aggregate scheduled maturities of debt obligations are as follows, excluding obligations under capital leases. See Note 13 - Leases for scheduled maturities of obligations under capital leases: (in millions) Amount 2024 $ — 2025 — 2026 — 2027 448.8 2028 — Thereafter 1,038.7 Total long-term debt $ 1,487.5

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Leases Recognized in Statement of Financial Position	The following is a summary of the Company’s leases recognized on the Company’s Consolidated Statement of Financial Position as of September 30, 2023 and 2022: (in millions) Line Item 2023 2022 Assets Operating Operating lease assets $ 110.8 $ 82.5 Finance Property, plant and equipment, net 66.2 73.4 Total leased assets $ 177.0 $ 155.9 Liabilities Current Operating Other current liabilities $ 26.9 $ 25.8 Finance Current portion of long-term debt 8.6 8.3 Long-term Operating Long-term operating lease liabilities 95.6 56.0 Finance Long-term debt, net of current portion 77.8 84.4 Total lease liabilities $ 208.9 $ 174.5
Schedule of Components of Lease Costs, Cash Flow Disclosures, Lease Terms and Discount Rate	The components of lease costs recognized in the Consolidated Statement of Income for the year ended September 30, 2023, 2022, and 2021 are as follows: (in millions) 2023 2022 2021 Operating lease cost $ 37.0 $ 26.3 $ 19.8 Finance lease cost Amortization of leased assets 10.2 10.5 11.3 Interest on lease liability 4.8 5.2 5.3 Variable lease cost 12.4 10.8 9.8 Total lease cost $ 64.4 $ 52.8 $ 46.2 The following is a summary of the Company’s cash paid for amounts included in the measurement of lease liabilities recognized in the Consolidated Statement of Cash Flow, including supplemental non-cash activity related to operating leases, for the year ended September 30, 2023, 2022, and 2021: (in millions) 2023 2022 2021 Operating cash flow from operating leases $ 30.3 $ 25.3 $ 20.7 Operating cash flows from finance leases 4.8 5.1 5.4 Financing cash flows from finance leases 9.5 8.9 12.0 Supplemental non-cash flow disclosure Acquisition of operating lease asset through lease obligations 66.9 30.4 15.3 The following is a summary of weighted-average lease term and discount rate at September 30, 2023 and 2022: 2023 2022 Weighted average remaining lease term Operating leases 4.6 years 4.5 years Finance leases 8.7 years 9.7 years Weighted average discount rate Operating leases 5.5 % 3.8 % Finance leases 5.3 % 5.1 %
Schedule of Future Lease Payments Under Finance Leases	At September 30, 2023, future lease payments under operating and finance leases were as follows: (in millions) Finance Leases Operating Leases 2024 $ 12.6 $ 33.3 2025 12.7 30.5 2026 12.3 26.4 2027 12.3 23.3 2028 12.2 19.3 Thereafter 46.3 7.6 Total lease payments 108.4 140.4 Amount representing interest (22.0) (17.9) Total minimum lease payments $ 86.4 $ 122.5
Schedule of Future Lease Payments Under Operating Leases	At September 30, 2023, future lease payments under operating and finance leases were as follows: (in millions) Finance Leases Operating Leases 2024 $ 12.6 $ 33.3 2025 12.7 30.5 2026 12.3 26.4 2027 12.3 23.3 2028 12.2 19.3 Thereafter 46.3 7.6 Total lease payments 108.4 140.4 Amount representing interest (22.0) (17.9) Total minimum lease payments $ 86.4 $ 122.5

DERIVATIVES (Tables)

DERIVATIVES (Tables)	12 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Impact of Effective and Ineffective Portions of Designated Hedges and Gain (Loss)	The following table summarizes the impact of the effective and ineffective portions of designated hedges and the gain or loss recognized in the Consolidated Statement of Income for the years ended September 30, 2023, 2022 and 2021: Gain (Loss) in OCI Reclassified to Continuing Operations (in millions) 2023 2022 2021 Line Item 2023 2022 2021 Foreign exchange contracts $ 0.3 $ 0.2 $ 0.1 Net sales $ 0.2 $ 0.1 $ 0.1 Foreign exchange contracts (34.8) 30.9 (2.0) Cost of goods sold (12.4) 20.1 (9.3) Total $ (34.5) $ 31.1 $ (1.9) $ (12.2) $ 20.2 $ (9.2)
Summary of Gain (Loss) on Derivatives Not Designated as Hedges	The following table summarizes the gain or loss associated with derivative contracts not designated as hedges in the Consolidated Statements of Income for the years ended September 30, 2023, 2022 and 2021. (in millions) Line Item 2023 2022 2021 Foreign exchange contracts Other non-operating expense (income) $ (14.3) $ 25.6 $ (3.2)
Schedule of Fair Value of Outstanding Derivative Instruments	The fair value of the Company’s outstanding derivative instruments in the Consolidated Statements of Financial Position are as follows: (in millions) Line Item 2023 2022 Derivative Assets Foreign exchange contracts - designated as hedge Other receivables $ 1.4 $ 14.4 Foreign exchange contracts - designated as hedge Deferred charges and other 0.1 0.4 Foreign exchange contracts - not designated as hedge Other receivables 1.8 7.4 Total Derivative Assets $ 3.3 $ 22.2 Derivative Liabilities Foreign exchange contracts - designated as hedge Accounts payable $ 8.1 $ — Foreign exchange contracts - designated as hedge Other long term liabilities — 1.0 Foreign exchange contracts - not designated as hedge Accounts payable 0.9 5.0 Total Derivative Liabilities $ 9.0 $ 6.0
Schedule of Net Investment Hedge Recognized in Other Comprehensive Income	The following summarizes the gain (loss) from the net investment hedge recognized in Other Comprehensive Income for the year ended September 30, 2023, 2022 and 2021, pre-tax: Gain (Loss) in OCI (in millions) 2023 2022 2021 Net investment hedge $ (31.7) $ 75.8 $ 6.2

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Sep. 30, 2023
Retirement Benefits [Abstract]
Schedule of Additional Information on Pension Plans	The following tables provide additional information on the pension plans U.S. Plans Non U.S. Plans (in millions) 2023 2022 2023 2022 Changes in benefit obligation: Benefit obligation, beginning of year $ 53.5 $ 71.4 $ 101.1 $ 176.1 Service cost 0.6 0.5 0.8 1.2 Interest cost 2.8 1.9 4.6 2.1 Actuarial gain (1.7) (16.1) (4.5) (45.7) Benefits paid (4.3) (4.2) (4.2) (4.4) Foreign currency exchange rate changes — — 8.7 (28.2) Benefit obligation, end of year 50.9 53.5 106.5 101.1 Changes in plan assets: Fair value of plan assets, beginning of year 50.3 69.6 93.1 147.4 Actual return on plan assets 2.9 (15.2) (1.1) (30.1) Employer contributions 0.1 0.1 6.8 4.8 Benefits paid (4.3) (4.2) (4.2) (4.4) Foreign currency exchange rate changes — — 8.1 (24.6) Fair value of plan assets, end of year 49.0 50.3 102.7 93.1 Funded Status $ (1.9) $ (3.2) $ (3.8) $ (8.0) Amounts recognized in statement of financial position Deferred charges and other $ — $ — $ 9.6 $ 4.6 Other accrued expenses 0.1 0.1 — — Other long-term liabilities 1.8 3.1 13.4 12.6 Accumulated other comprehensive loss 9.4 10.9 23.8 21.8 Weighted average assumptions Discount rate 5.72% 5.37% 4.00 - 5.20% 3.70 - 5.20% Rate of compensation increase N/A N/A 2.75% 2.75%
Summary of Projected Benefit Obligations, Accumulated Benefit Obligations, and Fair Value of Plan Assets	The following table summarizes the projected benefit obligation, accumulated benefit obligation and fair value of plan assets for defined benefit plans with projected benefit obligations in excess of plan assets: U.S. Plans Non U.S. Plan (in millions) 2023 2022 2023 2022 Projected benefit obligation $ 50.9 $ 53.5 $ 57.0 $ 51.8 Accumulated benefit obligation 50.9 53.5 57.0 49.0 Fair value of plan assets 49.0 50.3 43.5 39.2
Schedule of Components of Net Periodic Benefit Cost	The following table contains the components of net periodic benefit cost from defined benefit plans for the years ended September 30, 2023, 2022 and 2021: U.S. Plans Non U.S. Plans (in millions) 2023 2022 2021 2023 2022 2021 Service cost $ 0.6 $ 0.5 $ 0.5 $ 0.8 $ 1.2 $ 1.5 Interest cost 2.8 1.9 1.8 4.6 2.1 2.1 Expected return on assets (3.1) (3.2) (3.7) (3.9) (4.0) (4.0) Recognized net actuarial loss — 0.8 1.4 0.8 2.8 3.4 Net periodic benefit cost $ 0.3 $ — $ — $ 2.3 $ 2.1 $ 3.0 Weighted average assumptions Discount rate 5.37% 2.70% 2.46% 3.70 - 5.20% 1.00 - 2.00% 0.70 - 1.75% Expected return on plan assets 5.25% 5.00% 6.00% 2.54 - 5.58% 0.99 - 4.06% 0.70 - 3.40% Rate of compensation increase N/A N/A N/A 2.75% 2.50% 2.25%
Schedule of Allocation of Pension Plan Assets	Below is a summary allocation of defined benefit plan assets as of September 30, 2023 and 2022: U.S. Plans Non U.S. Plans Asset Type 2023 2022 2023 2022 Equity Securities 30 % 31 % — % — % Fixed Income Securities 70 % 69 % 49 % 42 % Other — % — % 51 % 58 % Total 100 % 100 % 100 % 100 %
Schedule of Fair Value of Pension Plan Assets by Asset Category	The fair value of defined benefit plan assets by asset category as of September 30, 2023 and 2022 are as follows: September 30, 2023 September 30, 2022 (in millions) Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Cash & cash equivalents $ 0.3 $ — $ — $ 0.3 $ 0.2 $ — $ — $ 0.2 Equity 4.6 5.7 — 10.3 4.9 6.1 — 11.0 Fixed income securities 24.2 7.8 — 32.0 25.1 8.1 — 33.2 Foreign equity 4.5 — — 4.5 4.4 — — 4.4 Foreign fixed income securities — 50.8 — 50.8 — 39.4 — 39.4 Life insurance contracts — 40.7 — 40.7 — 36.7 — 36.7 Annuity policy — — 10.4 10.4 — — 10.6 10.6 Other — 2.7 — 2.7 — 7.9 — 7.9 Total plan assets $ 33.6 $ 107.7 $ 10.4 $ 151.7 $ 34.6 $ 98.2 $ 10.6 $ 143.4
Schedule of Benefit Payments Expected To Be Paid	The following benefit payments are expected to be paid: (in millions) U.S. Plans Non U.S. Plans 2024 $ 4.9 $ 4.4 2025 4.2 4.7 2026 4.2 5.0 2027 4.2 5.7 2028 4.2 5.9 2029 - 2033 19.9 30.8

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Income tax expense (benefit) was calculated based upon the following components of income (loss) from continuing operations before income taxes for the years ended September 30, 2023, 2022 and 2021: SBH SB/RH (in millions) 2023 2022 2021 2023 2022 2021 United States $ (399.8) $ (263.0) $ (147.2) $ (391.0) $ (260.6) $ (143.8) Outside the United States 109.6 172.7 136.1 109.6 172.7 136.1 Loss from continuing operations before income taxes $ (290.2) $ (90.3) $ (11.1) $ (281.4) $ (87.9) $ (7.7)
Schedule of Components of Income Tax Expense	The components of income tax expense (benefit) for the years ended September 30, 2023, 2022 and 2021 are as follows: SBH SB/RH (in millions) 2023 2022 2021 2023 2022 2021 Current tax expense: U.S. Federal $ 81.8 $ 7.7 $ 3.0 $ 81.8 $ 7.7 $ 3.0 Foreign 44.9 24.7 32.6 44.9 24.7 32.6 State and local (0.4) (1.1) 2.4 (0.4) (1.1) 2.4 Total current tax expense 126.3 31.3 38.0 126.3 31.3 38.0 Deferred tax (benefit) expense: U.S. Federal (197.7) (26.5) (64.8) (196.3) (25.8) (63.4) Foreign 5.0 (1.2) 5.9 5.0 (1.2) 5.9 State and local 9.9 (16.9) (5.5) 9.9 (17.2) (5.5) Total deferred tax benefit (182.8) (44.6) (64.4) (181.4) (44.2) (63.0) Income tax benefit $ (56.5) $ (13.3) $ (26.4) $ (55.1) $ (12.9) $ (25.0)
Schedule of Reconciliation of Income Tax Expense	The following reconciles the total income tax expense, based on the U.S. Federal statutory income tax rate of 21% with the Company’s recognized income tax expense: SBH SB/RH (in millions) 2023 2022 2021 2023 2022 2021 U.S. Statutory federal income tax benefit $ (60.9) $ (19.0) $ (2.3) $ (59.1) $ (18.5) $ (1.6) Permanent items 5.0 (1.7) 13.9 5.0 (1.7) 13.9 Goodwill impairment 2.8 — — 2.8 — — Foreign statutory rate vs. U.S. statutory rate (1.6) (4.7) (6.2) (1.6) (4.7) (6.2) State income taxes, net of federal effect (14.5) (8.3) (8.7) (14.5) (8.6) (8.7) State effective rate change (4.0) 1.2 2.6 (4.0) 1.2 2.6 UK effective rate change — — 8.2 — — 8.2 GILTI 2.1 16.5 4.9 2.1 16.5 4.9 GILTI impact of retroactive law changes — (3.2) (18.1) — (3.2) (18.1) Residual tax on foreign earnings 1.5 4.8 2.6 1.5 4.8 2.6 Change in valuation allowance 0.2 3.6 (27.1) 0.2 4.3 (27.1) Unrecognized tax expense 3.8 2.2 0.2 3.8 2.2 0.2 Share based compensation adjustments 0.3 (5.6) (0.7) 0.4 (5.3) 0.1 Research and development tax credits (1.8) (1.9) (2.4) (1.8) (1.9) (2.4) Partnership outside basis adjustment 7.0 1.2 5.5 7.0 1.2 5.5 Return to provision adjustments and other, net 3.6 1.6 1.2 3.1 0.8 1.1 Income tax benefit $ (56.5) $ (13.3) $ (26.4) $ (55.1) $ (12.9) $ (25.0)
Schedule of Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities as of September 30, 2023 and 2022 are as follows: SBH SB/RH (in millions) 2023 2022 2023 2022 Deferred tax assets Employee benefits $ 22.9 $ 25.9 $ 21.6 $ 25.9 Inventories and receivables 31.9 42.0 31.9 42.0 Marketing and promotional accruals 5.3 16.0 5.3 16.0 Property, plant and equipment 2.8 0.9 2.8 0.9 Unrealized losses 30.5 31.9 30.5 31.9 Intangibles 9.3 11.1 9.3 11.1 Operating lease liabilities 27.6 23.0 27.6 23.0 Net operating loss and other carry forwards 331.6 577.4 227.9 255.6 Other 17.0 29.4 16.5 27.5 Total deferred tax assets 478.9 757.6 373.4 433.9 Deferred tax liabilities Property, plant and equipment 7.9 18.1 7.9 18.1 Unrealized gains 11.1 24.4 11.1 24.4 Intangibles 167.2 303.3 167.2 303.3 Operating lease assets 24.6 22.4 24.6 22.4 Investment in partnership 80.3 73.7 80.1 73.4 Taxes on unremitted foreign earnings 1.2 2.0 1.2 2.0 Other 13.0 12.0 13.0 12.0 Total deferred tax liabilities 305.3 455.9 305.1 455.6 Net deferred tax liabilities 173.6 301.7 68.3 (21.7) Valuation allowance (333.4) (337.4) (229.6) (233.7) Net deferred tax liabilities, net valuation allowance $ (159.8) $ (35.7) $ (161.3) $ (255.4) Reported as: Deferred charges and other $ 15.0 $ 24.4 $ 15.0 $ 23.9 Deferred taxes (noncurrent liability) 174.8 60.1 176.3 279.3
Schedule of Unrecognized Tax Benefits	The following table summarizes the changes to the amount of unrecognized tax benefits for the years ended September 30, 2023, 2022 and 2021: (in millions) 2023 2022 2021 Unrecognized tax benefits, beginning of year $ 100.9 $ 18.0 $ 13.8 Gross increase – tax positions in prior period 21.5 84.4 4.1 Gross decrease – tax positions in prior period (34.4) (2.9) (0.2) Gross increase – tax positions in current period 33.4 1.7 1.2 Settlements — — (0.2) Lapse of statutes of limitations (0.3) (0.3) (0.7) Unrecognized tax benefits, end of year $ 121.1 $ 100.9 $ 18.0

SHAREHOLDER_S EQUITY (Tables)

SHAREHOLDER’S EQUITY (Tables)	12 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Schedule of Activity of Common Stock Repurchase Program	The following summarizes the activity of common stock repurchases under the program for the years ended September 30, 2023, 2022 and 2021, excluding the recognition of a 1% excise tax on annual net share repurchases (effective during the year ended September 30, 2023), recognized as a component of Treasury Stock on the Company's Consolidated Statement of Financial Position: 2023 2022 2021 (in millions except per share data) Number of Shares Repurchased Average Price Per Share Amount Number of Shares Repurchased Average Price Per Share Amount Number of Shares Repurchased Average Price Per Share Amount Open Market Purchases 0.4 $ 81.60 $ 34.7 1.4 $ 97.34 $ 134.0 0.9 $ 93.13 $ 80.3 Private Purchases — — — — — — 0.7 66.63 45.5 ASR 5.3 74.86 400.0 — — — — — — Total Purchases 5.7 75.36 $ 434.7 1.4 97.34 $ 134.0 1.6 81.43 $ 125.8

SHARE BASED COMPENSATION (Table

SHARE BASED COMPENSATION (Tables)	12 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Share-Based Payment Awards	The following is a summary of the authorized and available shares per the respective plans: (number of shares, in millions) Authorized Available Spectrum Brands Holdings, Inc. 2011 Omnibus Equity Awards Plan 7.1 0.2 Spectrum Brands Holdings, Inc. 2020 Omnibus Equity Plan 2.6 2.1 Stock Options (in millions, except per share data) Options Weighted Weighted Average Vested and exercisable at September 30, 2020 $ 0.22 $ 73.96 $ 4.82 Exercised (0.06) 52.83 3.55 Vested and exercisable at September 30, 2021 0.16 82.36 5.32 Vested and exercisable at September 30, 2022 0.16 82.36 5.32 Vested and exercisable at September 30, 2023 $ 0.16 $ 82.36 $ 5.32
Schedule of Share Based Compensation Expense	The following is a summary of the share based compensation expense for the years ended September 30, 2023, 2022 and 2021: (in millions) 2023 2022 2021 SBH $ 17.2 $ 10.2 $ 28.9 SB/RH $ 15.7 $ 9.1 $ 27.2
Schedule of Activity of RSUs Granted	The following is a summary of the RSUs granted during the fiscal year ending September 30, 2023. SBH SB/RH (in millions, except per share data) Units Weighted Fair Units Weighted Fair Time-based grants Vesting in less than 12 months 0.13 $ 56.66 $ 7.3 0.10 $ 58.76 $ 5.8 Vesting in more than 12 months 0.14 50.85 7.2 0.14 50.85 7.2 Total time-based grants 0.27 53.60 14.5 0.24 54.08 13.0 Performance-based grants 0.28 50.87 14.1 0.28 50.87 14.1 Total grants 0.55 $ 52.22 $ 28.6 0.52 $ 52.36 $ 27.1
Schedule of RSU Activity	The following is a summary of RSU activity for the years ended September 30, 2023, 2022 and 2021: SBH SB/RH (in millions, except per share data) Shares Weighted Fair Shares Weighted Fair Outstanding and nonvested as of September 30, 2020 1.40 $ 56.41 $ 79.3 1.38 $ 56.33 $ 77.7 Granted 0.59 76.78 44.9 0.56 76.83 43.3 Forfeited (0.20) 65.52 (13.2) (0.20) 65.52 (13.2) Vested and exercised (0.33) 53.53 (17.8) (0.30) 52.82 (16.2) Outstanding and nonvested as of September 30, 2021 1.46 64.00 93.2 1.44 63.85 91.6 Granted 0.33 95.30 32.3 0.32 95.24 31.2 Forfeited (0.18) 78.90 (13.8) (0.18) 78.90 (13.8) Vested and exercised (0.60) 55.09 (33.4) (0.60) 54.34 (31.8) Outstanding and nonvested as of September 30, 2022 1.01 77.22 78.3 0.98 77.03 77.2 Granted 0.55 52.22 28.6 0.52 52.36 27.1 Forfeited (0.21) 71.99 (15.0) (0.21) 71.99 (15.0) Vested and exercised (0.46) 70.98 (32.7) (0.44) 70.33 (31.6) Outstanding and nonvested as of September 30, 2023 0.89 $ 66.29 $ 59.2 0.85 $ 66.87 $ 57.7

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accumulated Other Comprehensive Income	The changes in the components of accumulated other comprehensive income (loss), net of taxes, was as follows: (in millions) Foreign Currency Translation Derivative Instruments Defined Benefit Pension Total Balance at September 30, 2020 $ (226.6) $ 3.6 $ (61.7) $ (284.7) Other comprehensive income before reclassification 32.2 0.1 11.7 44.0 Net reclassification for loss to income from continuing operations — 9.2 4.8 14.0 Net reclassification for loss (gain) to income from discontinued operations — 0.1 (0.1) — Other comprehensive income before tax 32.2 9.4 16.4 58.0 Deferred tax effect — (6.6) (1.6) (8.2) Other comprehensive income, net of tax 32.2 2.8 14.8 49.8 Less: other comprehensive income from discontinued operations attributable to non-controlling interest 0.4 — — 0.4 Other comprehensive income attributable to controlling interest 31.8 2.8 14.8 49.4 Balance as of September 30, 2021 (194.8) 6.4 (46.9) (235.3) Other comprehensive (loss) income before reclassification (72.0) 30.7 18.3 (23.0) Net reclassification for loss (gain) to income from continuing operations — (20.2) 3.6 (16.6) Net reclassification for loss (gain) to income from discontinued operations — (2.4) (0.1) (2.5) Other comprehensive income before tax (72.0) 8.1 21.8 (42.1) Deferred tax effect (20.0) 2.3 (8.9) (26.6) Other comprehensive (loss) income, net of tax (92.0) 10.4 12.9 (68.7) Less: other comprehensive loss from continuing operations attributable to non-controlling interest (0.4) — — (0.4) Less: other comprehensive loss from discontinued operations attributable to non-controlling interest (0.5) — — (0.5) Other comprehensive (loss) income attributable to controlling interest (91.1) 10.4 12.9 (67.8) Balance as of September 30, 2022 (285.9) 16.8 (34.0) (303.1) Other comprehensive income (loss) before reclassification 37.3 (35.3) (0.8) 1.2 Net reclassification for loss to income from continuing operations — 12.2 0.8 13.0 Net reclassification for loss (gain) to income from discontinued operations — 2.3 (0.1) 2.2 Other comprehensive income (loss) before tax 37.3 (20.8) (0.1) 16.4 Deferred tax effect 7.0 5.4 (0.1) 12.3 Deferred tax valuation allowance — — — — Other comprehensive income (loss), net of tax 44.3 (15.4) (0.2) 28.7 Deconsolidation of discontinued operations 26.6 — (0.5) 26.1 Net change to determine comprehensive income for the period 70.9 (15.4) (0.7) 54.8 Less: other comprehensive income from continuing operations attributable to non-controlling interest 0.3 — — 0.3 Less: Deconsolidation of discontinued operations 0.8 — — 0.8 Other comprehensive income (loss) attributable to controlling interest 69.8 (15.4) (0.7) 53.7 Balance as of September 30, 2023 $ (216.1) $ 1.4 $ (34.7) $ (249.4)
Reclassification Out of Accumulated Other Comprehensive Income	The following table presents reclassifications of the gain (loss) on the Consolidated Statements of Income from AOCI for the periods indicated: (in millions) 2023 2022 2021 Defined Benefit Pension Derivative Instruments Total Defined Benefit Pension Derivative Instruments Total Defined Benefit Pension Derivative Instruments Total Net Sales $ — $ 0.2 $ 0.2 $ — $ 0.1 $ 0.1 $ — $ 0.1 $ 0.1 Cost of goods sold — (12.4) (12.4) — 20.1 20.1 — (9.3) (9.3) Other non-operating expense (income), net (0.8) — (0.8) (3.6) — (3.6) (4.8) — (4.8) Income from discontinued operations, net of tax 0.1 (2.3) (2.2) 0.1 2.4 2.5 0.1 (0.1) —

Commitment and Contingencies (T

Commitment and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Expected Payments for Environmental Remediation	Based on current estimates, the expected payments for environmental remediation for the next five years and thereafter at September 30, 2023 are as follows: (in millions) Amount 2024 $ 1.6 2025 2.4 2026 0.4 2027 0.3 2028 0.3 Thereafter 1.6 Total payments 6.6 Amount representing interest (1.2) Total environmental obligation $ 5.4

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Net Sales Relating to Segments	Net sales relating to the segments for the years ended September 30, 2023, 2022 and 2021 are as follows: (in millions) 2023 2022 2021 GPC $ 1,139.0 $ 1,175.3 $ 1,129.9 H&G 536.5 587.1 608.1 HPC 1,243.3 1,370.1 1,260.1 Net sales $ 2,918.8 $ 3,132.5 $ 2,998.1
Schedule of Segment Information	Segment Adjusted EBITDA in relation to the Company’s reportable segments for SBH for the years ended September 30, 2023, 2022, and 2021, is as follows: SBH (in millions, unaudited) 2023 2022 2021 GPC $ 190.6 $ 168.6 $ 212.1 H&G 72.5 86.2 124.0 HPC 43.1 69.6 102.6 Total Segment Adjusted EBITDA 306.2 324.4 438.7 Corporate 3.2 41.3 46.9 Interest expense 127.0 99.4 116.5 Depreciation 48.9 49.0 51.9 Amortization 42.3 50.3 65.1 Share based compensation 17.2 10.2 29.4 Tristar acquisition and integration 11.5 24.3 0.1 Rejuvenate acquisition and integration — 6.8 10.8 Armitage acquisition and integration — 1.4 10.9 Omega production integration — 4.6 1.3 HHI divestiture 8.4 6.3 9.6 HPC separation initiatives 4.2 19.1 14.2 Coevorden operations divestiture 2.7 8.8 11.6 Fiscal 2023 restructuring 7.4 — — Fiscal 2022 restructuring 0.4 9.8 — Global ERP transformation 11.4 13.1 4.3 GPC distribution center transition — 35.8 15.2 Global productivity improvement program — 5.1 21.2 Russia closing initiative 3.2 1.9 — HPC brand portfolio transitions 2.5 1.3 — Other project costs 11.2 12.1 7.4 Impairment of equipment and operating lease assets 10.8 — — Impairment of goodwill 111.1 — — Impairment of intangible assets 120.7 — — Unallocated shared costs 18.0 27.6 26.9 Non-cash purchase accounting adjustments 1.9 8.3 7.3 Gain from remeasurement of contingent consideration liability (1.5) (28.5) — Legal and environmental 3.0 1.5 6.0 Gain from debt repurchase (7.9) — — HPC product disposal 20.6 — — Early settlement of foreign currency cash flow hedges 4.9 (5.1) — HPC product recall 7.7 5.5 — Gain on Energizer investment — — (6.9) Salus and other 5.6 4.8 0.1 Loss from operations before income taxes $ (290.2) $ (90.3) $ (11.1) Segment Adjusted EBITDA in relation to the Company’s reportable segments for SB/RH for the years ended September 30, 2023, 2022, and 2021, is as follows: SB/RH (in millions) 2023 2022 2021 GPC $ 190.6 $ 168.6 $ 212.1 H&G 72.5 86.2 124.0 HPC 43.1 69.6 102.6 Total Segment Adjusted EBITDA 306.2 324.4 438.7 Corporate 2.6 39.9 44.9 Interest expense 120.5 99.8 116.8 Depreciation 48.9 49.0 51.9 Amortization 42.3 50.3 65.1 Share and incentive based compensation 15.7 9.1 27.7 Tristar acquisition and integration 11.5 24.3 0.1 Rejuvenate acquisition and integration — 6.8 10.8 Armitage acquisition and integration — 1.4 10.9 Omega production integration — 4.6 1.3 HHI divestiture 8.4 6.3 9.6 HPC separation initiatives 4.2 19.1 14.2 Coevorden operations divestiture 2.7 8.8 11.6 Fiscal 2023 restructuring 7.4 — — Fiscal 2022 restructuring 0.4 9.8 — Global ERP transformation 11.4 13.1 4.3 GPC distribution center transition — 35.8 15.2 Global productivity improvement program — 5.1 21.2 Russia closing initiative 3.2 1.9 — HPC brand portfolio transitions 2.5 1.3 — Other project costs 11.2 12.1 7.4 Unallocated shared costs 18.0 27.6 26.9 Non-cash purchase adjustment 1.9 8.3 7.3 Gain from remeasurement of contingent consideration liability (1.5) (28.5) — Impairment of equipment and operating lease assets 10.8 — — Impairment of goodwill 111.1 — — Impairment of intangible assets 120.7 — — Legal and environmental 3.0 1.5 6.0 HPC product disposal 20.6 — — Gain from debt repurchase (7.9) — — Gain on early settlement of cash flow hedges 4.9 (5.1) — HPC Product Recall 7.7 5.5 — Gain on Energizer investment — — (6.9) Other 5.4 4.5 0.1 Loss from operations before income taxes $ (281.4) $ (87.9) $ (7.7)
Schedule of Depreciation and Amortization Relating to Segments	Other financial information relating to the segments of SBH and SB/RH are as follows for the years ended September 30, 2023, 2022 and 2021 and as of September 30, 2023 and 2022: Depreciation and amortization (in millions) 2023 2022 2021 GPC $ 37.4 $ 37.4 $ 39.2 H&G 18.8 18.6 19.2 HPC 20.4 28.7 44.0 Total segments 76.6 84.7 102.4 Corporate and shared operations 14.6 14.6 14.6 Total depreciation and amortization $ 91.2 $ 99.3 $ 117.0
Schedule of Capital Expenditures Relating to Segments	Capital expenditures (in millions) 2023 2022 2021 GPC $ 10.1 $ 17.7 $ 18.6 H&G 3.8 8.2 3.6 HPC 7.2 11.6 9.3 Total segment capital expenditures 21.1 37.5 31.5 Corporate and shared operations 37.9 26.5 12.1 Total capital expenditures $ 59.0 $ 64.0 $ 43.6
Segment Total Assets Relating to Segments	SBH SB/RH Segment total assets (in millions) 2023 2022 2023 2022 GPC $ 1,436.4 $ 1,461.8 $ 1,436.4 $ 1,461.8 H&G 803.7 846.5 803.7 846.5 HPC 945.0 1,231.0 945.0 1,231.0 Total segment assets 3,185.1 3,539.3 3,185.1 3,539.3 Corporate and shared operations 2,073.3 419.6 2,162.2 505.1 Total assets $ 5,258.4 $ 3,958.9 $ 5,347.3 $ 4,044.4
Net Sales by Geographic Area	Net sales SBH and SB/RH for the years ended September 30, 2023, 2022 and 2021 and long-lived asset information as of September 30, 2023 and 2022 by geographic area are as follows: Net sales to external parties - Geographic Disclosure (in millions) 2023 2022 2021 United States $ 1,722.4 $ 1,901.6 $ 1,750.8 Europe/MEA 830.7 820.0 877.8 Latin America 206.8 243.3 193.4 Asia-Pacific 106.6 108.5 112.0 North America - Other 52.3 59.1 64.1 Net sales $ 2,918.8 $ 3,132.5 $ 2,998.1
Long-Lived Assets by Geographic Area	Long-lived assets - Geographic Disclosure (in millions) 2023 2022 United States $ 321.4 $ 279.7 Europe/MEA 53.7 52.8 Latin America 2.6 3.2 Asia-Pacific 8.2 10.6 Total long-lived assets $ 385.9 $ 346.3

EARNINGS PER SHARE _ SBH (Table

EARNINGS PER SHARE – SBH (Tables)	12 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive shares for the years ended September 30, 2023, 2022 and 2021, are as follows: (in millions, except per share amounts) 2023 2022 2021 Numerator Net (loss) income from continuing operations attributable to controlling interest $ (233.8) $ (77.2) $ 15.1 Income from discontinued operations attributable to controlling interest 2,035.3 148.8 174.5 Net income attributable to controlling interest $ 1,801.5 $ 71.6 $ 189.6 Denominator Weighted average shares outstanding - basic 39.5 40.9 42.7 Dilutive shares — — 0.5 Weighted average shares outstanding - diluted 39.5 40.9 43.2 Earnings per share Basic earnings per share from continuing operations $ (5.92) $ (1.89) $ 0.35 Basic earnings per share from discontinued operations 51.57 3.64 4.09 Basic earnings per share $ 45.65 $ 1.75 $ 4.44 Diluted earnings per share from continuing operations $ (5.92) $ (1.89) $ 0.35 Diluted earnings per share from discontinued operations 51.57 3.64 4.04 Diluted earnings per share $ 45.65 $ 1.75 $ 4.39 Weighted average number of anti-dilutive shares excluded from denominator 0.2 0.2 —

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details) $ in Millions		12 Months Ended
	Sep. 08, 2021 USD ($)	Sep. 30, 2023 USD ($) segment	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of segments | segment		3
Proceeds from sale of discontinued operations, net of cash		$ 4,334.7	$ 0	$ 0
HHI Segment
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

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES - Useful Lives for Property, Plant and Equipment (Details)	Sep. 30, 2023
Minimum | Buildings and improvements
Property, Plant and Equipment [Line Items]
Useful lives	20 years
Minimum | Machinery, tooling and equipment
Property, Plant and Equipment [Line Items]
Useful lives	2 years
Minimum | Computer software
Property, Plant and Equipment [Line Items]
Useful lives	3 years
Maximum | Buildings and improvements
Property, Plant and Equipment [Line Items]
Useful lives	40 years
Maximum | Machinery, tooling and equipment
Property, Plant and Equipment [Line Items]
Useful lives	15 years
Maximum | Computer software
Property, Plant and Equipment [Line Items]
Useful lives	5 years

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES - Schedule of Range and Weighted Average Useful Lives for Definite-Lived Intangible Assets (Details)	Sep. 30, 2023
Minimum | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Range	9 years
Minimum | Technology assets
Acquired Finite-Lived Intangible Assets [Line Items]
Range	8 years
Minimum | Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Range	5 years
Maximum | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Range	20 years
Maximum | Technology assets
Acquired Finite-Lived Intangible Assets [Line Items]
Range	18 years
Maximum | Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Range	12 years

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Shipping and handling costs	$ 272.6	$ 274.2	$ 216.3
Advertising costs	$ 59.1	64.1	54
Percentage greater than the largest amount of recognized income tax positions which likely of being realized	50%
Supplier finance program, outstanding payment obligations	$ 17.9
Supplier Finance Program, Obligation, Statement of Financial Position [Extensible Enumeration]	Accounts payable
Supplier finance program, settlement	$ 91
Exchange losses on foreign currency transactions	$ 5.1	$ 14.5	$ 1.5
Minimum
Revenues from External Customers and Long-Lived Assets [Line Items]
Extended warranty, term	1 year
Maximum
Revenues from External Customers and Long-Lived Assets [Line Items]
Extended warranty, term	7 years

DIVESTITURES - Summary of Compo

DIVESTITURES - Summary of Components of Income from Discontinued Operations, Net of Tax (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 2,035.6	$ 149.7	$ 174.3
Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest	0.3	0.9	(0.2)
Income from discontinued operations, net of tax attributable to controlling interest	2,035.3	148.8	174.5
Discontinued Operations, Held-for-sale or Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	2,909.3	203.1	236.4
Income tax expense from discontinued operations	873.7	53.4	62.1
Income from discontinued operations, net of tax	2,035.6	149.7	174.3
Income (loss) from discontinued operations, net of tax attributable to noncontrolling interest	0.3	0.9	(0.2)
Income from discontinued operations, net of tax attributable to controlling interest	2,035.3	148.8	174.5
Discontinued Operations, Held-for-sale or Disposed of by Sale | HHI Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	136.9	253.3	288.2
Gain on sale of discontinued operations before income taxes	2,824.2	0	0
Discontinued Operations, Held-for-sale or Disposed of by Sale | Other Disposal Group
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	(2.4)	(3.8)	(7.3)
Discontinued Operations, Held-for-sale or Disposed of by Sale | Corporate Debt
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before income taxes	$ 49.4	$ 46.4	$ 44.5

DIVESTITURES - Narrative (Detai

DIVESTITURES - Narrative (Details) - USD ($) $ in Millions		12 Months Ended
	Sep. 08, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of discontinued operations, net of cash		$ 4,334.7	$ 0	$ 0
Accounts payable		396.6	453.1
Other long-term liabilities		158	57.8
Other current liabilities		178.4	187.5
Other Disposal Group | Energizer
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other long-term liabilities		16.7	15.3
Other Liabilities		25.3	22.3
Other current liabilities		8.6	7
Discontinued Operations, Held-for-sale or Disposed of by Sale | HHI Segment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of discontinued operations before income taxes		2,824.2	$ 0	$ 0
Discontinued operation after disposal, revenue		9.2
Discontinued operation after disposal, accounts receivable, current		4
Accounts payable		27.3
Other long-term liabilities		$ 2.6
Discontinued Operations, Held-for-sale or Disposed of by Sale | HHI Segment | Minimum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Period of continuing involvement after disposal		12 months
Discontinued Operations, Held-for-sale or Disposed of by Sale | HHI Segment | Maximum
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Period of continuing involvement after disposal		24 months
HHI Segment
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

DIVESTITURES - Summary of Asset

DIVESTITURES - Summary of Assets and Liabilities Held for Sale (Details) - HHI Segment - Discontinued Operations, Held-For-Sale $ in Millions	Sep. 30, 2022 USD ($)
Assets
Trade receivables, net	$ 135.5
Other receivables	6.7
Inventories	327.1
Prepaid expenses and other current assets	33.1
Property, plant and equipment, net	166.6
Operating lease assets	63.6
Deferred charges and other	11.7
Goodwill	698.6
Intangible assets, net	373.8
Total assets of business held for sale	1,816.7
Liabilities
Current portion of long-term debt	1.4
Accounts payable	224.7
Accrued wages and salaries	32.7
Other current liabilities	79.9
Long-term debt, net of current portion	54.6
Long-term operating lease liabilities	46.9
Deferred income taxes	10.1
Other long-term liabilities	13.4
Total liabilities of business held for sale	$ 463.7

DIVESTITURES - Summary of Com_2

DIVESTITURES - Summary of Components of Income from Discontinued Operations before Income Taxes (Details) - Discontinued Operations, Disposed of by Sale - HHI Segment - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 1,042.5	$ 1,652.3	$ 1,615.8
Cost of goods sold	701.6	1,096.3	1,025.3
Gross profit	340.9	556	590.5
Operating expenses	199.4	298	293.1
Operating income	141.5	258	297.4
Interest expense	2.4	3.4	3.4
Other non-operating expense, net	2.2	1.3	5.8
Income from discontinued operations before income taxes	$ 136.9	$ 253.3	$ 288.2

DIVESTITURES - Significant Non-

DIVESTITURES - Significant Non-cash Items and Capital Expenditures of Discontinued Operations (Details) - HHI Segment - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 0	$ 0	$ 31.1
Share based compensation	1.5	5.3	0.8
Purchases of property, plant and equipment	$ 11.9	$ 23.9	$ 22.8

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) $ in Millions		12 Months Ended
	Feb. 18, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Business Acquisition [Line Items]
Goodwill		$ 854.7	$ 953.1	$ 867.2
Gain from contingent consideration liability		1.5	28.5	$ 0
Accounts payable		396.6	453.1
Tristar
Business Acquisition [Line Items]
Total purchase price	$ 302.4
Goodwill	111.1
Contingent consideration	30	$ 1.5	28.5
Revenue of acquiree since acquisition date			189.7
Tristar | Previously Reported
Business Acquisition [Line Items]
Total purchase price	$ 325
Tristar | Related Party
Business Acquisition [Line Items]
Transaction costs			$ 13.5
Tristar | Tradenames | Measurement Input, Royalty Rate | Valuation, Income Approach
Business Acquisition [Line Items]
Intangible asset, measurement input	0.03
Tristar | Tradenames | Measurement Input, Discount Rate | Valuation Technique, Discounted Cash Flow
Business Acquisition [Line Items]
Intangible asset, measurement input	0.16
Tristar | Customer relationships
Business Acquisition [Line Items]
Annual expected growth rate	0.027
Tristar | Customer relationships | Measurement Input, Discount Rate | Valuation Technique, Discounted Cash Flow
Business Acquisition [Line Items]
Intangible asset, measurement input	0.12
Tristar | Customer relationships | Measurement Input, Attrition Rate | Valuation Technique, Discounted Cash Flow
Business Acquisition [Line Items]
Intangible asset, measurement input	0.05
Tristar | Minimum
Business Acquisition [Line Items]
Accrued royalties, annual payments	$ 1.6
Tristar | Maximum
Business Acquisition [Line Items]
Accrued royalties, annual payments	1.8
Tristar | Gross Profit Target Achieved Year 2022
Business Acquisition [Line Items]
Contingent consideration	100
Tristar | Gross Profit Target Achieved Year 2023
Business Acquisition [Line Items]
Contingent consideration	$ 25

ACQUISITIONS - Schedule of Purc

ACQUISITIONS - Schedule of Purchase Price Allocation (Details) - Tristar - USD ($) $ in Millions	Feb. 18, 2022	Sep. 30, 2023	Sep. 30, 2022
Business Acquisition [Line Items]
Cash paid at closing	$ 314.6
Cash received for purchase price settlement	(42.2)
Contingent consideration	30	$ 1.5	$ 28.5
Total purchase price	$ 302.4

ACQUISITIONS - Schedule of Asse

ACQUISITIONS - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Feb. 18, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Goodwill	$ 854.7	$ 953.1		$ 867.2
Tristar
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			$ 0.3
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables			45.7
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Current Assets, Other Receivables			0.4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			102
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets			4.4
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			0.4
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease Assets			23.3
Goodwill			111.1
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			95
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Other			4.8
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable And Other Current Liabilities			(52.5)
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Current Liabilities, Accrued Wages And Salaries			(0.6)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other			(20.8)
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation			(11.1)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total			$ 302.4

ACQUISITIONS - Schedule of Inta

ACQUISITIONS - Schedule of Intangible Assets and Weighted Average Useful Lives (Details) - Tristar $ in Millions	Feb. 18, 2022 USD ($)
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets	$ 66
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total	95
Customer relationships
Business Acquisition [Line Items]
Finite-lived intangibles	$ 29
Weighted average useful life	13 years

ACQUISITIONS - Schedule of Pro

ACQUISITIONS - Schedule of Pro Forma Information (Details) - Tristar - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Proforma net sales	$ 3,332.6	$ 3,588.1
Proforma net (loss) income from continuing operations	(80.4)	51.4
Proforma net income	$ 69.3	$ 225.7
Proforma diluted earnings from continuing operations per share (in dollars per share)	$ (1.96)	$ 1.19
Proforma diluted earnings per share (in dollars per share)	$ 1.69	$ 5.22

RESTRUCTURING CHARGES - Narrati

RESTRUCTURING CHARGES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 9.9	$ 59.8	$ 40.3
Fiscal 2023 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	7.4	0	0
Tristar
Restructuring Cost and Reserve [Line Items]
Costs incurred to-date		10.2
Russia dissolution
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.8	0.6	0
Costs incurred to-date		1.4
GPC distribution center transition
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	30.4	11.5
Costs incurred to-date		41.9
Global productivity improvement program
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0	5.1	$ 21.2
Costs incurred to-date		$ 157.3

RESTRUCTURING CHARGES - Summary

RESTRUCTURING CHARGES - Summary of Restructuring and Related Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 9.9	$ 59.8	$ 40.3
Cost of goods sold
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.5	1.2	1.9
Selling expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	30.4	11.5
General and administrative expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	9.4	28.2	26.9
Fiscal 2023 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	7.4	0	0
Fiscal 2022 restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.4	9.8	0
Russia dissolution
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.8	0.6	0
GPC distribution center transition
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	30.4	11.5
Global productivity improvement program
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	5.1	21.2
Other project costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1.3	$ 13.9	$ 7.6

RESTRUCTURING CHARGES - Summa_2

RESTRUCTURING CHARGES - Summary of Exit and Disposal Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 9.9	$ 59.8	$ 40.3
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.5	11.2	15.6
GPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4	37.9	15.2
H&G | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0.2	0.7	0.4
HPC | Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 5.2	$ 10	$ 9.1

RESTRUCTURING CHARGES - Summa_3

RESTRUCTURING CHARGES - Summary of Costs Incurred and Cumulative Costs by Cost Type (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 9.9	$ 59.8	$ 40.3
Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	8.3	12	7.7
Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1.6	$ 47.8	$ 32.6

RESTRUCTURING CHARGES - Rollfor

RESTRUCTURING CHARGES - Rollforward of Restructuring Accrual (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Restructuring Reserve [Roll Forward]
Accrual balance at beginning	$ 4	$ 10.2
Provisions	8.2	3.7
Cash expenditures	(8.4)	(7)
Non-cash items	0.1	(2.9)
Accrual balance at ending	3.9	4
Termination Benefits
Restructuring Reserve [Roll Forward]
Accrual balance at beginning	3.7	4.6
Provisions	7.6	8
Cash expenditures	(8.1)	(6.3)
Non-cash items	0.2	(2.6)
Accrual balance at ending	3.4	3.7
Other Costs
Restructuring Reserve [Roll Forward]
Accrual balance at beginning	0.3	5.6
Provisions	0.6	(4.3)
Cash expenditures	(0.3)	(0.7)
Non-cash items	(0.1)	(0.3)
Accrual balance at ending	$ 0.5	$ 0.3

REVENUE RECOGNITION - Disaggreg

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 2,918.8	$ 3,132.5	$ 2,998.1
Licensing
Disaggregation of Revenue [Line Items]
Revenue	19.9	22.4	23.5
Other
Disaggregation of Revenue [Line Items]
Revenue	7	7.6	5.7
NA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	1,752.2	1,936.3	1,792
EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	826.3	814.3	871.9
LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	206.8	243.4	193.4
APAC | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	106.6	108.5	111.6
GPC
Disaggregation of Revenue [Line Items]
Revenue	1,139	1,175.3	1,129.9
GPC | Licensing
Disaggregation of Revenue [Line Items]
Revenue	10	9.9	9.8
GPC | Other
Disaggregation of Revenue [Line Items]
Revenue	5.7	6.2	5.7
GPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	710.7	749.8	699.9
GPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	361.3	353.6	359.8
GPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	18	19.3	15.8
GPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	33.3	36.5	38.9
H&G
Disaggregation of Revenue [Line Items]
Revenue	536.5	587.1	608.1
H&G | Licensing
Disaggregation of Revenue [Line Items]
Revenue	2.1	2.2	2.5
H&G | Other
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
H&G | NA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	527.1	576.8	598.6
H&G | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	0	0	0
H&G | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	7.3	8	7
H&G | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	0	0.1	0
HPC
Disaggregation of Revenue [Line Items]
Revenue	1,243.3	1,370.1	1,260.1
HPC | Licensing
Disaggregation of Revenue [Line Items]
Revenue	7.8	10.3	11.2
HPC | Other
Disaggregation of Revenue [Line Items]
Revenue	1.3	1.4	0
HPC | NA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	514.4	609.7	493.5
HPC | EMEA | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	465	460.7	512.1
HPC | LATAM | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	181.5	216.1	170.6
HPC | APAC | Product Sales
Disaggregation of Revenue [Line Items]
Revenue	$ 73.3	$ 71.9	$ 72.7

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 2,918.8	$ 3,132.5	$ 2,998.1
Two Customers | Revenue from Contract with Customer Benchmark | Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk	33.90%	32.90%	31.40%
HPC
Disaggregation of Revenue [Line Items]
Net sales	$ 1,243.3	$ 1,370.1	$ 1,260.1
HPC brand portfolio transitions | HPC
Disaggregation of Revenue [Line Items]
Net sales	$ 350.4	$ 417.3	$ 400.2

REVENUE RECOGNITION - Rollforwa

REVENUE RECOGNITION - Rollforward of Allowance for Product Returns (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Allowance For Product Returns [Roll Forward]
Beginning Balance	$ 15.5	$ 11.8	$ 12.8
Charged to Profit & Loss	8.7	12.4	1.5
Deductions	(11.2)	(19.8)	(2.9)
Other Adjustments	(0.2)	11.1	0.4
Ending Balance	$ 12.8	$ 15.5	$ 11.8

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	$ 3.3	$ 22.2
Derivative liabilities	9	6
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	3.3	22.2
Derivative liabilities	9	6
Debt	1,418.6	2,815.9
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	3.3	22.2
Derivative liabilities	9	6
Debt	1,555.5	3,156.8
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Debt	0	0
Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	3.3	22.2
Derivative liabilities	9	6
Debt	1,418.6	2,815.9
Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0	0
Derivative liabilities	0	0
Debt	$ 0	$ 0

RECEIVABLES - Narrative (Detail

RECEIVABLES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Receivables [Line Items]
Allowance for uncollectible receivables	$ 7.7	$ 7.3	$ 6.7	$ 5.3
Factoring costs	$ 15.1	$ 10.2	$ 3.5
Two Customers | Trade Receivable | Customer Concentration Risk
Receivables [Line Items]
Concentration risk	39.80%	21.90%

RECEIVABLES - Schedule of Allow

RECEIVABLES - Schedule of Allowance for Doubtful Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 7.3	$ 6.7	$ 5.3
Charged to Profit & Loss	5	4.2	1.9
Deductions	(1.4)	(4.9)	(0.4)
Other Adjustments	(3.2)	1.3	(0.1)
Ending Balance	$ 7.7	$ 7.3	$ 6.7

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 55.8	$ 72.3
Work-in-process	6.2	10.5
Finished goods	400.8	697.8
Inventories	462.8	$ 780.6
Inventory loss	$ 20.6

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 704.7	$ 664.3
Accumulated depreciation	(429.6)	(400.5)
Property, plant and equipment, net	275.1	263.8
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment	83.4	75.7
Machinery, tooling and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment	330.1	312.4
Computer software
Property, Plant and Equipment [Line Items]
Property, plant and equipment	136.2	81.7
Finance leases
Property, Plant and Equipment [Line Items]
Property, plant and equipment	136.9	139.8
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 18.1	$ 54.7

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) $ in Millions	12 Months Ended
	Sep. 30, 2023 USD ($) property	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Property, Plant and Equipment [Line Items]
Depreciation	$ 48.9	$ 49	$ 51.9
Number of properties sold | property	2
Proceeds from disposal of property, plant and equipment	$ 8.4	0.2	0.1
Gain on sale of property, plant and equipment	2.7	$ 0	$ 0
GPC
Property, Plant and Equipment [Line Items]
Proceeds from disposal of property, plant and equipment	5.2
Gain on sale of property, plant and equipment	2.7
Impairment charge on idle equipment	$ 3.9

GOODWILL AND INTANGIBLES - Chan

GOODWILL AND INTANGIBLES - Changes in the Carrying Amount of Goodwill by Reporting Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Goodwill [Roll Forward]
Balance at beginning of period	$ 953.1	$ 867.2
Impairment	(111.1)	0	$ 0
Acquisitions	3	108.1
Foreign currency impact	9.7	(22.2)
Balance at end of period	854.7	953.1	867.2
GPC
Goodwill [Roll Forward]
Balance at beginning of period	502.4	524.6
Impairment	0
Acquisitions	0	0
Foreign currency impact	9.7	(22.2)
Balance at end of period	512.1	502.4	524.6
H&G
Goodwill [Roll Forward]
Balance at beginning of period	342.6	342.6
Impairment	0
Acquisitions	0	0
Foreign currency impact	0	0
Balance at end of period	342.6	342.6	342.6
HPC
Goodwill [Roll Forward]
Balance at beginning of period	108.1	0
Impairment	(111.1)
Acquisitions	3	108.1
Foreign currency impact	0	0
Balance at end of period	$ 0	$ 108.1	$ 0

GOODWILL AND INTANGIBLES - Sche

GOODWILL AND INTANGIBLES - Schedule of Carrying Value and Accumulated Amortization for Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Amortizable intangible assets
Gross Carrying Amount	$ 737.9	$ 713.7
Accumulated Amortization	(456.2)	(409.8)
Net	281.7	303.9
Total Intangible Assets, Gross Carrying Amount	1,516.3	1,612
Total Intangible Assets, Net	1,060.1	1,202.2
Tradenames
Amortizable intangible assets
Indefinite-lived Intangible Assets	778.4	898.3
Customer relationships
Amortizable intangible assets
Gross Carrying Amount	635	627.8
Accumulated Amortization	(412.9)	(373.9)
Net	222.1	253.9
Technology assets
Amortizable intangible assets
Gross Carrying Amount	75.3	75.3
Accumulated Amortization	(35.9)	(30.8)
Net	39.4	44.5
Tradenames
Amortizable intangible assets
Gross Carrying Amount	27.6	10.6
Accumulated Amortization	(7.4)	(5.1)
Net	$ 20.2	$ 5.5

GOODWILL AND INTANGIBLES - Narr

GOODWILL AND INTANGIBLES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Intangible Assets [Line Items]
Impairment of intangible assets	$ 120.7	$ 0	$ 0
Amortization of intangible assets	42.3	$ 50.3	$ 65.1
Tradenames
Intangible Assets [Line Items]
Impairment of intangible assets	56
Trade Names, Power XL
Intangible Assets [Line Items]
Impairment of intangible assets	45
Trade Names, George Foreman
Intangible Assets [Line Items]
Impairment of intangible assets	$ 19.7

GOODWILL AND INTANGIBLES - Sc_2

GOODWILL AND INTANGIBLES - Schedule of Future Amortization Expense (Details) $ in Millions	Sep. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 43.2
2025	41.1
2026	39.5
2027	39.5
2028	$ 37.8

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 24, 2019	Sep. 20, 2016	May 20, 2015
Debt Instrument [Line Items]
Obligations under finance leases	$ 86.4
Total Spectrum Brands, Inc. debt	1,573.9	$ 3,193.8
Unamortized discount on debt	0	(0.8)
Debt issuance costs	(18.4)	(36.2)
Less current portion	(8.6)	(12.3)
Long-term debt, net of current portion	1,546.9	3,144.5
Term Loan Facility, variable rate, due March 3, 2028
Debt Instrument [Line Items]
Secured debt	0	$ 394
Stated interest rate		5.20%
5.75% Notes, due July 15, 2025
Debt Instrument [Line Items]
Secured debt	$ 0	$ 450
Stated interest rate	5.75%	5.80%			5.75%
4.00% Notes, due October 1, 2026
Debt Instrument [Line Items]
Secured debt	$ 448.8	$ 417.1
Stated interest rate	4%	4%		4%
5.00% Notes, due October 1, 2029
Debt Instrument [Line Items]
Secured debt	$ 297.2	$ 300
Stated interest rate	5%	5%	5%
5.50% Notes, due July 15, 2030
Debt Instrument [Line Items]
Secured debt	$ 288.5	$ 300
Stated interest rate	5.50%	5.50%
3.875% Notes, due March 15, 2031
Debt Instrument [Line Items]
Secured debt	$ 453	$ 500
Stated interest rate	3.875%	3.90%
Obligations under finance leases
Debt Instrument [Line Items]
Stated interest rate	5.30%	5.10%
Obligations under finance leases	$ 86.4	$ 92.7
Revolving Credit Facility
Debt Instrument [Line Items]
Revolver Facility, variable rate, expiring June 30, 2025	$ 0	$ 740
Stated interest rate		5.70%

DEBT - Aggregate Scheduled Matu

DEBT - Aggregate Scheduled Maturities of Debt and Capital Lease Obligations (Details) $ in Millions	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 0
2025	0
2026	0
2027	448.8
2028	0
Thereafter	1,038.7
Total long-term debt	$ 1,487.5

DEBT - Narrative (Details)

DEBT - Narrative (Details)

12 Months Ended

Oct. 19, 2023 USD ($)

Jun. 20, 2023 USD ($)

Nov. 17, 2022 day

Feb. 03, 2022 USD ($)

Mar. 03, 2021 USD ($)

Jun. 30, 2020 USD ($)

Sep. 24, 2019 USD ($)

Sep. 20, 2016 USD ($)

May 20, 2015 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2022 USD ($)

Sep. 30, 2021 USD ($)

Jun. 29, 2020 USD ($)

Sep. 20, 2016 EUR (€)

Debt Instrument [Line Items]

Debt issuance costs

$ 18,400,000

$ 36,200,000

Repayments of secured debt

1,646,800,000

12,700,000

$ 891,200,000

Gain from debt repurchase

7,900,000

$ 0

0

270 Days After Effective Date

Debt Instrument [Line Items]

Basis spread on variable rate, subject to increased rate

0.25%

Each 90 Day Anniversary of Effective Date

Debt Instrument [Line Items]

Basis spread on variable rate, subject to increased rate

0.25%

Line of Credit

Debt Instrument [Line Items]

Interest expense, debt

4,500,000

Senior Notes

Debt Instrument [Line Items]

Repayments of secured debt

61,400,000

Gain from debt repurchase

$ 7,900,000

Term Loan Facility, variable rate, due March 3, 2028

Debt Instrument [Line Items]

Stated interest rate

5.20%

5.75% Notes, due July 15, 2025

Debt Instrument [Line Items]

Stated interest rate

5.75%

5.75%

5.80%

Aggregate borrowing amount

$ 1,000,000,000

Capitalized debt issuance costs

$ 19,700,000

Repurchase amount

$ 450,000,000

550,000,000

Gain (loss) on extinguishment of debt, before write off of debt issuance costs

17,700,000

Write off of deferred debt issuance costs

$ 2,200,000

$ 5,700,000

5.75% Notes, due July 15, 2025 | Minimum

Debt Instrument [Line Items]

Percentage of aggregate principal amount of debt that issuer may redeem with cash equal to net proceeds issuer raises in equity offerings at specified redemption prices

35%

Percentage of holders of aggregate outstanding principal amount to declare acceleration of amounts due in any event of default

25%

5.75% Notes, due July 15, 2025 | Maximum

Debt Instrument [Line Items]

Debt price as percentage of par value

100%

Notes 3.875% Due July March 15, 2031 | Senior Notes

Debt Instrument [Line Items]

Debt issuance costs, gross

$ 7,600,000

Stated interest rate

3.875%

3.875%

Aggregate borrowing amount

$ 500,000,000

Notes 3.875% Due July March 15, 2031 | Senior Notes | Prior to July 15, 2025

Debt Instrument [Line Items]

Redemption price percentage

100%

Notes 3.875% Due July March 15, 2031 | Senior Notes | Before July, 2023

Debt Instrument [Line Items]

Redemption price percentage

35%

4.00% Notes, due October 1, 2026

Debt Instrument [Line Items]

Stated interest rate

4%

4%

4%

Aggregate borrowing amount | €

€ 425,000,000

Capitalized debt issuance costs

$ 7,700,000

Minimum percentage of aggregate outstanding principal amount to declare acceleration of debt in case of default

25%

4.00% Notes, due October 1, 2026 | Maximum

Debt Instrument [Line Items]

Debt price as percentage of par value

100%

Percentage of aggregate principal amount of debt that issuer may redeem with cash equal to net proceeds issuer raises in equity offerings at specified redemption prices

35%

5.00% Notes, due October 1, 2029

Debt Instrument [Line Items]

Stated interest rate

5%

5%

5%

Aggregate borrowing amount

$ 300,000,000

Capitalized debt issuance costs

$ 4,100,000

Minimum percentage of aggregate outstanding principal amount to declare acceleration of debt in case of default

25%

5.00% Notes, due October 1, 2029 | Maximum

Debt Instrument [Line Items]

Debt price as percentage of par value

100%

Percentage of aggregate principal amount of debt that issuer may redeem with cash equal to net proceeds issuer raises in equity offerings at specified redemption prices

35%

5.00% Notes, due October 1, 2029 | Senior Notes

Debt Instrument [Line Items]

Stated interest rate

5%

Repayments of secured debt

$ 2,800,000

5.50% Notes, due July 15, 2030

Debt Instrument [Line Items]

Stated interest rate

5.50%

5.50%

5.50% Notes, due July 15, 2030 | Senior Notes

Debt Instrument [Line Items]

Debt issuance costs, gross

$ 6,200,000

Stated interest rate

5.50%

5.50%

Aggregate borrowing amount

$ 300,000,000

Repayments of secured debt

$ 11,500,000

5.50% Notes, due July 15, 2030 | Senior Notes | Prior to July 15, 2025

Debt Instrument [Line Items]

Redemption price percentage

100%

5.50% Notes, due July 15, 2030 | Senior Notes | Before July, 2023

Debt Instrument [Line Items]

Redemption price, percentage of principal amount redeemed

35%

3.875% Notes, due March 15, 2031

Debt Instrument [Line Items]

Stated interest rate

3.875%

3.90%

3.875% Notes, due March 15, 2031 | Senior Notes

Debt Instrument [Line Items]

Stated interest rate

3.875%

Repayments of secured debt

$ 47,100,000

Revolving Credit Facility

Debt Instrument [Line Items]

Aggregate borrowing availability

586,900,000

Outstanding letters of credit

13,100,000

Stated interest rate

5.70%

Revolving Credit Facility | Subsequent Event

Debt Instrument [Line Items]

Aggregate borrowing availability

$ 486,900,000

Revolving Credit Facility | Line of Credit

Debt Instrument [Line Items]

Revolving credit facility

$ 600,000,000

$ 890,000,000

Maximum total leverage ratio

0.060

Leverage ratio, period | day

10

Interest expense, debt

$ 2,300,000

Revolving Credit Facility | Line of Credit | Subsequent Event

Debt Instrument [Line Items]

Revolving credit facility

$ 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%

Revolving Credit Facility | Line of Credit | Subsequent Event | U.S. Plans

Debt Instrument [Line Items]

Revolving credit facility

$ 400,000,000

Revolving Credit Facility | Line of Credit | Subsequent Event | Non-US

Debt Instrument [Line Items]

Revolving credit facility

$ 100,000,000

Revolving Credit Facility | Line of Credit | Minimum

Debt Instrument [Line Items]

Maximum total leverage ratio

6

Revolving Credit Facility | Line of Credit | Maximum

Debt Instrument [Line Items]

Maximum total leverage ratio

7

Revolving Credit Facility | Third Amendment to Credit Agreement | Line of Credit

Debt Instrument [Line Items]

Revolving credit facility

$ 500,000,000

Debt issuance costs, gross

$ 7,600,000

Revolving Credit Facility | Initial Revolving Credit Facility Tranche | Line of Credit

Debt Instrument [Line Items]

Extinguishment of debt, amount

$ 470,000,000

Revolving Credit Facility | Incremental Revolving Credit Facility Tranche | Line of Credit

Debt Instrument [Line Items]

Extinguishment of debt, amount

245,000,000

Revolving Credit Facility | LIBOR | Line of Credit

Debt Instrument [Line Items]

Percentage over base variable rate

0.75%

Revolving Credit Facility | SOFR | Line of Credit

Debt Instrument [Line Items]

Basis spread on variable rate, floor

0.50%

Debt instrument, adjustment rate

0.10%

Debt instrument, SOFR floor rate

0.75%

Revolving Credit Facility | SOFR | Line of Credit | Minimum

Debt Instrument [Line Items]

Percentage over base variable rate

1.75%

Revolving Credit Facility | SOFR | Line of Credit | Minimum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Revolving Credit Facility | SOFR | Line of Credit | Maximum

Debt Instrument [Line Items]

Percentage over base variable rate

2.75%

Revolving Credit Facility | SOFR | Line of Credit | Maximum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

2%

Revolving Credit Facility | SOFR | Third Amendment to Credit Agreement | Line of Credit | Minimum

Debt Instrument [Line Items]

Percentage over base variable rate

1.75%

Revolving Credit Facility | SOFR | Third Amendment to Credit Agreement | Line of Credit | Maximum

Debt Instrument [Line Items]

Percentage over base variable rate

2.75%

Revolving Credit Facility | Base Rate | Line of Credit | Minimum

Debt Instrument [Line Items]

Percentage over base variable rate

0.75%

Revolving Credit Facility | Base Rate | Line of Credit | Maximum

Debt Instrument [Line Items]

Percentage over base variable rate

1.75%

Revolving Credit Facility | Base Rate | Third Amendment to Credit Agreement | Line of Credit | Minimum

Debt Instrument [Line Items]

Percentage over base variable rate

0.75%

Revolving Credit Facility | Base Rate | Third Amendment to Credit Agreement | Line of Credit | Maximum

Debt Instrument [Line Items]

Percentage over base variable rate

1.75%

Revolving Credit Facility | Alternate Base Rate | Line of Credit | Minimum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

0%

Revolving Credit Facility | Alternate Base Rate | Line of Credit | Maximum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Revolving Credit Facility | EURIBOR Rate | Line of Credit | Minimum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Revolving Credit Facility | EURIBOR Rate | Line of Credit | Maximum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

2%

Revolving Credit Facility | CORRA Rate | Line of Credit | Minimum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Revolving Credit Facility | CORRA Rate | Line of Credit | Maximum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

2%

Revolving Credit Facility | Canadian Prime Rate | Line of Credit | Minimum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

0%

Revolving Credit Facility | Canadian Prime Rate | Line of Credit | Maximum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Revolving Credit Facility | SONIA Rate | Line of Credit | Minimum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Revolving Credit Facility | SONIA Rate | Line of Credit | Maximum | Subsequent Event

Debt Instrument [Line Items]

Percentage over base variable rate

2%

Line of Credit | Term Loan Facility, variable rate, due March 3, 2028

Debt Instrument [Line Items]

Revolving credit facility

$ 400,000,000

Unamortized discount

1,000,000

Debt issuance costs

$ 5,100,000

Line of Credit | LIBOR | Term Loan Facility, variable rate, due March 3, 2028

Debt Instrument [Line Items]

Percentage over base variable rate

2%

Line of Credit | LIBOR | Term Loan Facility, variable rate, due March 3, 2028 | Minimum

Debt Instrument [Line Items]

Percentage over base variable rate

0.50%

Line of Credit | Base Rate | Term Loan Facility, variable rate, due March 3, 2028

Debt Instrument [Line Items]

Percentage over base variable rate

1%

Secured Debt | Term Loan Facility, variable rate, due March 3, 2028 | Line of Credit

Debt Instrument [Line Items]

Extinguishment of debt, amount

$ 392,000,000

Interest expense, debt

$ 4,100,000

LEASES - Leases Recognized in B

LEASES - Leases Recognized in Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Assets
Operating	$ 110.8	$ 82.5
Finance	66.2	73.4
Total leased assets	177	155.9
Current
Operating	26.9	25.8
Finance	8.6	8.3
Long-term
Operating	95.6	56
Finance	77.8	84.4
Total lease liabilities	$ 208.9	$ 174.5
Finance Lease, Right-of-Use Asset, Statement of Financial Position	Property, Plant and Equipment, Net	Property, Plant and Equipment, Net
Operating Lease, Liability, Current, Statement of Financial Position	Other current liabilities	Other current liabilities
Finance Lease, Liability, Current, Statement of Financial Position	Current portion of long-term debt	Current portion of long-term debt
Finance Lease, Liability, Noncurrent, Statement of Financial Position	Long-term debt, net of current portion	Long-term debt, net of current portion

LEASES - Components of Lease Co

LEASES - Components of Lease Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Operating lease cost	$ 37	$ 26.3	$ 19.8
Finance lease cost
Amortization of leased assets	10.2	10.5	11.3
Interest on lease liability	4.8	5.2	5.3
Variable lease cost	12.4	10.8	9.8
Total lease cost	$ 64.4	$ 52.8	$ 46.2

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Operating lease, lease not yet commenced, amount	$ 19.4
Operating lease, impairment	5.2
Lease and sublease income	$ 2.4	$ 2.7	$ 2.3

LEASES - Cash Flow Activity for

LEASES - Cash Flow Activity for Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Operating cash flow from operating leases	$ 30.3	$ 25.3	$ 20.7
Operating cash flows from finance leases	4.8	5.1	5.4
Financing cash flows from finance leases	9.5	8.9	12
Supplemental non-cash flow disclosure
Acquisition of operating lease asset through lease obligations	$ 66.9	$ 30.4	$ 15.3

LEASES - Lease Term and Discoun

LEASES - Lease Term and Discount Rate (Details)	Sep. 30, 2023	Sep. 30, 2022
Weighted average remaining lease term
Operating leases	4 years 7 months 6 days	4 years 6 months
Finance leases	8 years 8 months 12 days	9 years 8 months 12 days
Weighted average discount rate
Operating leases	5.50%	3.80%
Finance leases	5.30%	5.10%

LEASES - Schedule of Future Lea

LEASES - Schedule of Future Lease Payments (Details) $ in Millions	Sep. 30, 2023 USD ($)
Finance Leases
2024	$ 12.6
2025	12.7
2026	12.3
2027	12.3
2028	12.2
Thereafter	46.3
Total lease payments	108.4
Amount representing interest	(22)
Total minimum lease payments	86.4
Operating Leases
2024	33.3
2025	30.5
2026	26.4
2027	23.3
2028	19.3
Thereafter	7.6
Total lease payments	140.4
Amount representing interest	(17.9)
Total minimum lease payments	$ 122.5

DERIVATIVES - Narrative (Detail

DERIVATIVES - Narrative (Details) € in Millions	Sep. 30, 2023 USD ($)	Sep. 30, 2023 EUR (€)	Sep. 30, 2022 USD ($)	Sep. 20, 2016
4.00% Notes, due October 1, 2026
Derivative [Line Items]
Long-term secured debt	$ 448,800,000		$ 417,100,000
Stated interest rate	4%	4%	4%	4%
Cash Flow Hedging | Foreign Exchange Contract
Derivative [Line Items]
Derivative net loss estimated to be reclassified from AOCI into earnings over the next 12 months	$ 5,000,000
Derivative, notional amount	320,200,000		$ 289,500,000
Fair Value Hedging
Derivative [Line Items]
Posted cash collateral	0		0
Posted standby letters of credit	$ 0		0
Net Investment Hedge | 4.00% Notes, due October 1, 2026 | Spectrum Brands, Inc.
Derivative [Line Items]
Long-term secured debt | €		€ 425
Stated interest rate	4%	4%
Not Designated as Hedging Instrument | Foreign Exchange Contract
Derivative [Line Items]
Derivative, notional amount	$ 671,500,000		$ 513,700,000

DERIVATIVES - Summary of Impact

DERIVATIVES - Summary of Impact of Designated Hedges and Gain (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized (loss) gain on derivative instruments before reclassification	$ (35.3)	$ 30.7	$ 0.1
Cash Flow Hedge
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized (loss) gain on derivative instruments before reclassification	(34.5)	31.1	(1.9)
Net reclassification for loss (gain) to income from operations	(12.2)	20.2	(9.2)
Foreign exchange contracts | Net sales | Cash Flow Hedge
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized (loss) gain on derivative instruments before reclassification	0.3	0.2	0.1
Net reclassification for loss (gain) to income from operations	0.2	0.1	0.1
Foreign exchange contracts | Cost of goods sold | Cash Flow Hedge
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized (loss) gain on derivative instruments before reclassification	(34.8)	30.9	(2)
Net reclassification for loss (gain) to income from operations	$ (12.4)	$ 20.1	$ (9.3)

DERIVATIVES - Summary of Gain (

DERIVATIVES - Summary of Gain (Loss) on Derivatives Not Designated as Hedges (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Foreign exchange contracts | Other non-operating expense (income)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivatives not designated as hedges	$ (14.3)	$ 25.6	$ (3.2)

DERIVATIVES - Schedule of Fair

DERIVATIVES - Schedule of Fair Value of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Derivatives, Fair Value [Line Items]
Derivative assets	$ 3.3	$ 22.2
Derivative liabilities	9	6
Foreign exchange contracts | Designated as Hedge | Other receivables
Derivatives, Fair Value [Line Items]
Derivative assets	$ 1.4	$ 14.4
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other receivables	Other receivables
Foreign exchange contracts | Designated as Hedge | Deferred charges and other
Derivatives, Fair Value [Line Items]
Derivative assets	$ 0.1	$ 0.4
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Deferred charges and other	Deferred charges and other
Foreign exchange contracts | Designated as Hedge | Other long term liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities	$ 0	$ 1
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities
Foreign exchange contracts | Designated as Hedge | Accounts payable
Derivatives, Fair Value [Line Items]
Derivative liabilities	$ 8.1	$ 0
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accounts payable	Accounts payable
Foreign exchange contracts | Not Designated as Hedge
Derivatives, Fair Value [Line Items]
Derivative assets	$ 1.8	$ 7.4
Derivative liabilities	$ 0.9	$ 5
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accounts payable	Accounts payable
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other receivables	Other receivables

DERIVATIVES - Schedule of Net I

DERIVATIVES - Schedule of Net Investment Hedge (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Net Investment Hedge
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)	$ (31.7)	$ 75.8	$ 6.2

EMPLOYEE BENEFIT PLANS - Additi

EMPLOYEE BENEFIT PLANS - Additional Information on Pension Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Changes in benefit obligation:
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Income (Expense), Net	Interest Income (Expense), Net
Changes in plan assets:
Fair value of plan assets, beginning of year	$ 143.4
Fair value of plan assets, end of year	151.7	$ 143.4
Amounts recognized in statement of financial position
Deferred charges and other	31.8	38.7
Other long-term liabilities	158	57.8
Accumulated other comprehensive loss	$ (249.4)	(303.1)
Weighted average assumptions
Defined Benefit Plan, Type [Extensible Enumeration]	Pension Plan [Member]
U.S. Plans
Changes in benefit obligation:
Benefit obligation, beginning of year	$ 53.5	71.4
Service cost	0.6	0.5	$ 0.5
Interest cost	2.8	1.9	1.8
Actuarial gain	(1.7)	(16.1)
Benefits paid	(4.3)	(4.2)
Foreign currency exchange rate changes	0	0
Benefit obligation, end of year	50.9	53.5	71.4
Changes in plan assets:
Fair value of plan assets, beginning of year	50.3	69.6
Actual return on plan assets	2.9	(15.2)
Employer contributions	0.1	0.1
Benefits paid	(4.3)	(4.2)
Foreign currency exchange rate changes	0	0
Fair value of plan assets, end of year	49	50.3	69.6
Funded Status	(1.9)	(3.2)
Amounts recognized in statement of financial position
Deferred charges and other	0	0
Other accrued expenses	0.1	0.1
Other long-term liabilities	1.8	3.1
Accumulated other comprehensive loss	$ 9.4	$ 10.9
Weighted average assumptions
Discount rate	5.72%	5.37%
Non U.S. Plans
Changes in benefit obligation:
Benefit obligation, beginning of year	$ 101.1	$ 176.1
Service cost	0.8	1.2	1.5
Interest cost	4.6	2.1	2.1
Actuarial gain	(4.5)	(45.7)
Benefits paid	(4.2)	(4.4)
Foreign currency exchange rate changes	8.7	(28.2)
Benefit obligation, end of year	106.5	101.1	176.1
Changes in plan assets:
Fair value of plan assets, beginning of year	93.1	147.4
Actual return on plan assets	(1.1)	(30.1)
Employer contributions	6.8	4.8
Benefits paid	(4.2)	(4.4)
Foreign currency exchange rate changes	8.1	(24.6)
Fair value of plan assets, end of year	102.7	93.1	$ 147.4
Funded Status	(3.8)	(8)
Amounts recognized in statement of financial position
Deferred charges and other	9.6	4.6
Other accrued expenses	0	0
Other long-term liabilities	13.4	12.6
Accumulated other comprehensive loss	$ 23.8	$ 21.8
Weighted average assumptions
Rate of compensation increase	2.75%	2.75%
Minimum | Non U.S. Plans
Weighted average assumptions
Discount rate	4%	3.70%
Maximum | Non U.S. Plans
Weighted average assumptions
Discount rate	5.20%	5.20%

EMPLOYEE BENEFIT PLANS - Summar

EMPLOYEE BENEFIT PLANS - Summary of Projected Benefit Obligations, Accumulated Benefit Obligations, and Fair Value of Plan Assets (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 50.9	$ 53.5
Accumulated benefit obligation	50.9	53.5
Fair value of plan assets	49	50.3
Non U.S. Plan
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	57	51.8
Accumulated benefit obligation	57	49
Fair value of plan assets	$ 43.5	$ 39.2

EMPLOYEE BENEFIT PLANS - Compon

EMPLOYEE BENEFIT PLANS - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Amortization of Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other non-operating expense (income), net	Other non-operating expense (income), net	Other non-operating expense (income), net
U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 0.6	$ 0.5	$ 0.5
Interest cost	2.8	1.9	1.8
Expected return on assets	(3.1)	(3.2)	(3.7)
Recognized net actuarial loss	0	0.8	1.4
Net periodic benefit cost	$ 0.3	$ 0	$ 0
Weighted average assumptions
Discount rate	5.37%	2.70%	2.46%
Expected return on plan assets	5.25%	5%	6%
Non U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 0.8	$ 1.2	$ 1.5
Interest cost	4.6	2.1	2.1
Expected return on assets	(3.9)	(4)	(4)
Recognized net actuarial loss	0.8	2.8	3.4
Net periodic benefit cost	$ 2.3	$ 2.1	$ 3
Weighted average assumptions
Rate of compensation increase	2.75%	2.50%
Non U.S. Plans | Minimum
Weighted average assumptions
Discount rate	3.70%	1%	0.70%
Expected return on plan assets	2.54%	0.99%	0.70%
Non U.S. Plans | Maximum
Weighted average assumptions
Discount rate	5.20%	2%	1.75%
Expected return on plan assets	5.58%	4.06%	3.40%
Rate of compensation increase			2.25%

EMPLOYEE BENEFIT PLANS - Summ_2

EMPLOYEE BENEFIT PLANS - Summary of Allocation of Pension Plan Assets (Details)	Sep. 30, 2023	Sep. 30, 2022
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	100%	100%
Non U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	100%	100%
Equity Securities | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	30%	31%
Equity Securities | Non U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	0%	0%
Fixed Income Securities | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	70%	69%
Fixed Income Securities | Non U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	49%	42%
Other | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	0%	0%
Other | Non U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation percentage	51%	58%

EMPLOYEE BENEFIT PLANS - Fair V

EMPLOYEE BENEFIT PLANS - Fair Value of Pension Plan Assets by Asset Category (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 151.7	$ 143.4
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	33.6	34.6
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	107.7	98.2
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10.4	10.6
Cash & cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.3	0.2
Cash & cash equivalents | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0.3	0.2
Cash & cash equivalents | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash & cash equivalents | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10.3	11
Equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4.6	4.9
Equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5.7	6.1
Equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	32	33.2
Fixed Income Securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	24.2	25.1
Fixed Income Securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7.8	8.1
Fixed Income Securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Foreign equity
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4.5	4.4
Foreign equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4.5	4.4
Foreign equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Foreign equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Foreign fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	50.8	39.4
Foreign fixed income securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Foreign fixed income securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	50.8	39.4
Foreign fixed income securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Life insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	40.7	36.7
Life insurance contracts | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Life insurance contracts | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	40.7	36.7
Life insurance contracts | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Annuity policy
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10.4	10.6
Annuity policy | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Annuity policy | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Annuity policy | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	10.4	10.6
Other
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2.7	7.9
Other | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Other | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2.7	7.9
Other | Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

EMPLOYEE BENEFIT PLANS - Schedu

EMPLOYEE BENEFIT PLANS - Schedule of Benefit Payments Expected to be Paid (Details) $ in Millions	Sep. 30, 2023 USD ($)
U.S. Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2024	$ 4.9
2025	4.2
2026	4.2
2027	4.2
2028	4.2
2029 - 2033	19.9
Non U.S. Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2024	4.4
2025	4.7
2026	5
2027	5.7
2028	5.9
2029 - 2033	$ 30.8

EMPLOYEE BENEFIT PLANS - Narrat

EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Retirement Benefits [Abstract]
Aggregate contributions charged to operations	$ 7.5	$ 7.4	$ 6

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Taxes [Line Items]
United States	$ (399.8)	$ (263)	$ (147.2)
Outside the United States	109.6	172.7	136.1
Loss from continuing operations before income taxes	(290.2)	(90.3)	(11.1)
SB/RH
Income Taxes [Line Items]
United States	(391)	(260.6)	(143.8)
Outside the United States	109.6	172.7	136.1
Loss from continuing operations before income taxes	$ (281.4)	$ (87.9)	$ (7.7)

INCOME TAXES - Schedule of Comp

INCOME TAXES - Schedule of Components of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Current tax expense:
U.S. Federal	$ 81.8	$ 7.7	$ 3
Foreign	44.9	24.7	32.6
State and local	(0.4)	(1.1)	2.4
Total current tax expense	126.3	31.3	38
Deferred tax (benefit) expense:
U.S. Federal	(197.7)	(26.5)	(64.8)
Foreign	5	(1.2)	5.9
State and local	9.9	(16.9)	(5.5)
Total deferred tax benefit	(182.8)	(44.6)	(64.4)
Income tax benefit	(56.5)	(13.3)	(26.4)
SB/RH
Current tax expense:
U.S. Federal	81.8	7.7	3
Foreign	44.9	24.7	32.6
State and local	(0.4)	(1.1)	2.4
Total current tax expense	126.3	31.3	38
Deferred tax (benefit) expense:
U.S. Federal	(196.3)	(25.8)	(63.4)
Foreign	5	(1.2)	5.9
State and local	9.9	(17.2)	(5.5)
Total deferred tax benefit	(181.4)	(44.2)	(63)
Income tax benefit	$ (55.1)	$ (12.9)	$ (25)

INCOME TAXES - Schedule of Reco

INCOME TAXES - Schedule of Reconciliation of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Effective Income Tax Rate Reconciliation, Amount [Abstract]
U.S. Statutory federal income tax benefit	$ (60.9)	$ (19)	$ (2.3)
Permanent items	5	(1.7)	13.9
Goodwill impairment	2.8	0	0
Foreign statutory rate vs. U.S. statutory rate	(1.6)	(4.7)	(6.2)
State income taxes, net of federal effect	(14.5)	(8.3)	(8.7)
State effective rate change	(4)	1.2	2.6
UK effective rate change	0	0	8.2
GILTI	2.1	16.5	4.9
Residual tax on foreign earnings	1.5	4.8	2.6
Change in valuation allowance	0.2	3.6	(27.1)
Unrecognized tax expense	3.8	2.2	0.2
Share based compensation adjustments	0.3	(5.6)	(0.7)
Research and development tax credits	(1.8)	(1.9)	(2.4)
Partnership outside basis adjustment	7	1.2	5.5
Return to provision adjustments and other, net	3.6	1.6	1.2
Income tax benefit	(56.5)	(13.3)	(26.4)
Revision of Prior Period, Adjustment
Effective Income Tax Rate Reconciliation, Amount [Abstract]
GILTI	0	(3.2)	(18.1)
SB/RH
Effective Income Tax Rate Reconciliation, Amount [Abstract]
U.S. Statutory federal income tax benefit	(59.1)	(18.5)	(1.6)
Permanent items	5	(1.7)	13.9
Goodwill impairment	2.8	0	0
Foreign statutory rate vs. U.S. statutory rate	(1.6)	(4.7)	(6.2)
State income taxes, net of federal effect	(14.5)	(8.6)	(8.7)
State effective rate change	(4)	1.2	2.6
UK effective rate change	0	0	8.2
GILTI	2.1	16.5	4.9
Residual tax on foreign earnings	1.5	4.8	2.6
Change in valuation allowance	0.2	4.3	(27.1)
Unrecognized tax expense	3.8	2.2	0.2
Share based compensation adjustments	0.4	(5.3)	0.1
Research and development tax credits	(1.8)	(1.9)	(2.4)
Partnership outside basis adjustment	7	1.2	5.5
Return to provision adjustments and other, net	3.1	0.8	1.1
Income tax benefit	(55.1)	(12.9)	(25)
SB/RH | Revision of Prior Period, Adjustment
Effective Income Tax Rate Reconciliation, Amount [Abstract]
GILTI	$ 0	$ (3.2)	$ (18.1)

INCOME TAXES - Schedule of Defe

INCOME TAXES - Schedule of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Deferred tax assets
Employee benefits	$ 22.9	$ 25.9
Inventories and receivables	31.9	42
Marketing and promotional accruals	5.3	16
Property, plant and equipment	2.8	0.9
Unrealized losses	30.5	31.9
Intangibles	9.3	11.1
Operating lease liabilities	27.6	23
Net operating loss and other carry forwards	331.6	577.4
Other	17	29.4
Total deferred tax assets	478.9	757.6
Deferred tax liabilities
Property, plant and equipment	7.9	18.1
Unrealized gains	11.1	24.4
Intangibles	167.2	303.3
Operating lease assets	24.6	22.4
Investment in partnership	80.3	73.7
Taxes on unremitted foreign earnings	1.2	2
Other	13	12
Total deferred tax liabilities	305.3	455.9
Net deferred tax liabilities	173.6	301.7
Valuation allowance	(333.4)	(337.4)	$ (349.4)
Net deferred tax liabilities, net valuation allowance	(159.8)	(35.7)
Reported as:
Deferred charges and other	15	24.4
Deferred taxes (noncurrent liability)	174.8	60.1
SB/RH
Deferred tax assets
Employee benefits	21.6	25.9
Inventories and receivables	31.9	42
Marketing and promotional accruals	5.3	16
Property, plant and equipment	2.8	0.9
Unrealized losses	30.5	31.9
Intangibles	9.3	11.1
Operating lease liabilities	27.6	23
Net operating loss and other carry forwards	227.9	255.6
Other	16.5	27.5
Total deferred tax assets	373.4	433.9
Deferred tax liabilities
Property, plant and equipment	7.9	18.1
Unrealized gains	11.1	24.4
Intangibles	167.2	303.3
Operating lease assets	24.6	22.4
Investment in partnership	80.1	73.4
Taxes on unremitted foreign earnings	1.2	2
Other	13	12
Total deferred tax liabilities	305.1	455.6
Net deferred tax liabilities	68.3	(21.7)
Valuation allowance	(229.6)	(233.7)
Net deferred tax liabilities, net valuation allowance	(161.3)	(255.4)
Reported as:
Deferred charges and other	15	23.9
Deferred taxes (noncurrent liability)	$ 176.3	$ 279.3

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Taxes [Line Items]
Federal statutory rate		21%
Gross increase – tax positions in prior period		$ 21.5	$ 84.4	$ 4.1
Income tax credits and adjustments			3.2	11.4
Income tax benefit		$ 56.5	13.3	26.4
Mandatory repatriation tax payable period		8 years
Repatriation tax liability		$ 15
Repatriation tax liability due and payable in the next 12 months, will be offset		3.9
Taxes on unremitted foreign earnings		1.2	2
Undistributed foreign earnings were taxed in the U.S.		500.6
Tax reform act, income tax expense (benefit)		10.1
Undistributed foreign earnings, high-tax exceptions		41.9
Undistributed foreign earnings, taxed		138.9
Operating loss carryforwards, domestic		134.6
U.S. state net operating loss carryforwards		41.4
Operating loss carryforwards, foreign		85.1
Foreign operating loss carryforwards, additional loss	$ 324.2			324.2
Increase (decrease) in valuation allowance, deferred tax asset		4	12
Deferred tax assets, valuation allowance	349.4	333.4	337.4	349.4
Unrecognized tax benefits	18	121.1	100.9	18	$ 13.8
Unrecognized tax benefits that would impact effective tax rate		98.6
Unrecognized tax benefits, income tax penalties and interest accrued		1.7	1.4
Increase (decrease) in unrecognized tax benefits, income tax penalties and interest expense		0.3	(0.1)	0
Unrecognized tax benefits, decrease resulting from prior period tax positions		(34.4)	(2.9)	(0.2)
Unrecognized tax benefits, increase resulting from current period tax positions		33.4	1.7	1.2
SB/RH
Income Taxes [Line Items]
Income tax benefit		55.1	12.9	25
Taxes on unremitted foreign earnings		1.2	2
Deferred tax assets, valuation allowance		229.6	233.7
Income taxes payable		77.8
Tax Year 2019
Income Taxes [Line Items]
Gross increase – tax positions in prior period			67.3
Unrecognized tax benefits, decrease resulting from current period tax positions		33
Federal Net Operating Losses
Income Taxes [Line Items]
U.S. federal operating loss carryforwards expected to expire unused		640.9
Tax benefit related to NOLs expire unused		134.6
U.S. State Net Operating Losses
Income Taxes [Line Items]
Tax benefit related to NOLs expire unused		15.1
Deferred tax assets, valuation allowance		40.5
Foreign Net Operating Losses
Income Taxes [Line Items]
Tax benefit related to NOLs expire unused		83.6
U.S. Net Deferred Tax Assets
Income Taxes [Line Items]
Increase (decrease) in valuation allowance, deferred tax asset		12.8	(4.5)
Deferred tax assets, valuation allowance	253	244.7	257.5	253
Foreign Net Deferred Tax Assets
Income Taxes [Line Items]
Increase (decrease) in valuation allowance, deferred tax asset		(8.8)	16.5
Deferred tax assets, valuation allowance	96.4	88.7	$ 79.9	96.4
Domestic Tax Authority
Income Taxes [Line Items]
Operating loss carryforwards		640.9
Foreign Tax Authority
Income Taxes [Line Items]
Operating loss carryforwards		346.8
HHI Segment
Income Taxes [Line Items]
Income tax credits and adjustments	$ 5.8
Income tax benefit				$ 6.7
Increase (decrease) in valuation allowance, deferred tax asset		29.2
Unrecognized tax benefits, increase resulting from current period tax positions		27.3
June 2019 Regulations
Income Taxes [Line Items]
Gross increase – tax positions in prior period		$ 57

INCOME TAXES - Schedule of Unre

INCOME TAXES - Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits, beginning of year	$ 100.9	$ 18	$ 13.8
Gross increase – tax positions in prior period	21.5	84.4	4.1
Gross decrease – tax positions in prior period	(34.4)	(2.9)	(0.2)
Gross increase – tax positions in current period	33.4	1.7	1.2
Settlements	0	0	(0.2)
Lapse of statutes of limitations	(0.3)	(0.3)	(0.7)
Unrecognized tax benefits, end of year	$ 121.1	$ 100.9	$ 18

SHAREHOLDER_S EQUITY - Narrativ

SHAREHOLDER’S EQUITY - Narrative (Details) - USD ($) $ / shares in Units, shares in Millions				12 Months Ended
	Nov. 21, 2023	Jun. 20, 2023	May 04, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Jun. 17, 2023
Accelerated Share Repurchases [Line Items]
Authorized share repurchase amount			$ 1,000,000,000				$ 1,000,000,000
Share repurchase program, authorization period			36 months
Common stock, par value (in dollars per share)				$ 0.01	$ 0.01
Payments for repurchase of common stock				$ 34,700,000	$ 134,000,000	$ 125,800,000
Number of shares repurchased (in shares)				5.7	1.4	1.6
Treasury stock repurchases					$ 134,000,000	$ 125,800,000
Treasury Stock
Accelerated Share Repurchases [Line Items]
Treasury stock repurchases				$ 434,700,000	$ 134,000,000	$ 125,800,000
ASR
Accelerated Share Repurchases [Line Items]
Authorized share repurchase amount							$ 1,000,000,000
Accelerated share repurchase amount		$ (500,000,000)
Common stock, par value (in dollars per share)		$ 0.01
Payments for repurchase of common stock		$ 500,000,000
Number of shares repurchased (in shares)		5.3		5.3	0	0
Treasury stock, acquired, percentage		80%
Treasury stock repurchases				$ 500,000,000
ASR | Subsequent Event
Accelerated Share Repurchases [Line Items]
Number of shares repurchased (in shares)	1.3
ASR | Treasury Stock
Accelerated Share Repurchases [Line Items]
Treasury stock repurchases		$ 400,000,000		400,000,000	$ 0	$ 0
ASR | Additional Paid-in Capital
Accelerated Share Repurchases [Line Items]
Treasury stock repurchases		$ (100,000,000)		$ 100,000,000

SHAREHOLDER_S EQUITY - Summary

SHAREHOLDER’S EQUITY - Summary of Activity of Common Stock Repurchase Program (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		12 Months Ended
	Jun. 20, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Accelerated Share Repurchases [Line Items]
Number of shares repurchased (in shares)		5.7	1.4	1.6
Average price per share (in dollars per share)		$ 75.36	$ 97.34	$ 81.43
Amount			$ 134	$ 125.8
Treasury Stock
Accelerated Share Repurchases [Line Items]
Amount		$ 434.7	$ 134	$ 125.8
Open Market Purchases
Accelerated Share Repurchases [Line Items]
Number of shares repurchased (in shares)		0.4	1.4	0.9
Average price per share (in dollars per share)		$ 81.60	$ 97.34	$ 93.13
Open Market Purchases | Treasury Stock
Accelerated Share Repurchases [Line Items]
Amount		$ 34.7	$ 134	$ 80.3
Private Purchases
Accelerated Share Repurchases [Line Items]
Number of shares repurchased (in shares)		0	0	0.7
Average price per share (in dollars per share)		$ 0	$ 0	$ 66.63
Private Purchases | Treasury Stock
Accelerated Share Repurchases [Line Items]
Amount		$ 0	$ 0	$ 45.5
ASR
Accelerated Share Repurchases [Line Items]
Number of shares repurchased (in shares)	5.3	5.3	0	0
Average price per share (in dollars per share)		$ 74.86	$ 0	$ 0
Amount		$ 500
ASR | Treasury Stock
Accelerated Share Repurchases [Line Items]
Amount	$ 400	$ 400	$ 0	$ 0

SHARE BASED COMPENSATION - Summ

SHARE BASED COMPENSATION - Summary of Award Plans (Details)	Sep. 30, 2023 shares
Spectrum Brands Holdings, Inc. 2011 Omnibus Equity Awards Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share authorized (in shares)	7,100,000
Shares available (in shares)	200,000
Spectrum Brands Holdings, Inc. 2020 Omnibus Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share authorized (in shares)	2,600,000
Shares available (in shares)	2,100,000

SHARE BASED COMPENSATION - Narr

SHARE BASED COMPENSATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercised (in shares)	0	0	60,000
Intrinsic value of options exercised	$ 0.4		$ 2.5
Cash settlement			$ 3.4
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Nonvested award, cost not yet recognized, period for recognition	1 year 4 months 24 days
Restricted Stock Units | Specturm and SB/RH
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized pre-tax compensation cost	$ 38.6
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year 3 months 18 days
Spectrum Brands Holdings, Inc. 2020 Omnibus Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of additional shares authorized (in shares)	1,400,000

SHARE BASED COMPENSATION - Su_2

SHARE BASED COMPENSATION - Summary of Share Based Compensation Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Share based compensation	$ 17.2	$ 10.2	$ 28.9
SB/RH
Share based compensation	$ 15.7	$ 9.1	$ 27.2

SHARE BASED COMPENSATION - Su_3

SHARE BASED COMPENSATION - Summary of Activity of the RSUs Granted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Time-Based Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	270
Units granted, weighted average grant date fair value (in dollars per share)	$ 53.60
Units granted, fair value at grant date	$ 14.5
Time-Based Grants | Vesting in less than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	130
Units granted, weighted average grant date fair value (in dollars per share)	$ 56.66
Units granted, fair value at grant date	$ 7.3
Time-Based Grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	140
Units granted, weighted average grant date fair value (in dollars per share)	$ 50.85
Units granted, fair value at grant date	$ 7.2
Performance-Based Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	280
Units granted, weighted average grant date fair value (in dollars per share)	$ 50,870,000
Units granted, fair value at grant date	$ 14.1
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	550	330	590
Units granted, weighted average grant date fair value (in dollars per share)	$ 52.22	$ 95.30	$ 76.78
Units granted, fair value at grant date	$ 28.6	$ 32.3	$ 44.9
SB/RH | Time-Based Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	240
Units granted, weighted average grant date fair value (in dollars per share)	$ 54.08
Units granted, fair value at grant date	$ 13
SB/RH | Time-Based Grants | Vesting in less than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	100
Units granted, weighted average grant date fair value (in dollars per share)	$ 58.76
Units granted, fair value at grant date	$ 5.8
SB/RH | Time-Based Grants | Vesting in more than 12 months
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	140
Units granted, weighted average grant date fair value (in dollars per share)	$ 50.85
Units granted, fair value at grant date	$ 7.2
SB/RH | Performance-Based Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	280
Units granted, weighted average grant date fair value (in dollars per share)	$ 50,870,000
Units granted, fair value at grant date	$ 14.1
SB/RH | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted (in shares)	520	320	560
Units granted, weighted average grant date fair value (in dollars per share)	$ 52.36	$ 95.24	$ 76.83
Units granted, fair value at grant date	$ 27.1	$ 31.2	$ 43.3

SHARE BASED COMPENSATION - Su_4

SHARE BASED COMPENSATION - Summary of RSU Activity (Details) - Restricted Stock Units - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Shares
Beginning balance (in shares)	1,010	1,460	1,400
Granted (in shares)	550	330	590
Forfeited (in shares)	(210)	(180)	(200)
Vested (in shares)	(460)	(600)	(330)
Ending balance (in shares)	890	1,010	1,460
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 77.22	$ 64	$ 56.41
Granted (in dollars per share)	52.22	95.30	76.78
Forfeited (in dollars per share)	71.99	78.90	65.52
Vested (in dollars per share)	70.98	55.09	53.53
Ending balance (in dollars per share)	$ 66.29	$ 77.22	$ 64
Fair Value at Grant Date
Beginning balance	$ 78.3	$ 93.2	$ 79.3
Granted	28.6	32.3	44.9
Forfeited	(15)	(13.8)	(13.2)
Vested and exercised	(32.7)	(33.4)	(17.8)
Ending balance	$ 59.2	$ 78.3	$ 93.2
SB/RH
Shares
Beginning balance (in shares)	980	1,440	1,380
Granted (in shares)	520	320	560
Forfeited (in shares)	(210)	(180)	(200)
Vested (in shares)	(440)	(600)	(300)
Ending balance (in shares)	850	980	1,440
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 77.03	$ 63.85	$ 56.33
Granted (in dollars per share)	52.36	95.24	76.83
Forfeited (in dollars per share)	71.99	78.90	65.52
Vested (in dollars per share)	70.33	54.34	52.82
Ending balance (in dollars per share)	$ 66.87	$ 77.03	$ 63.85
Fair Value at Grant Date
Beginning balance	$ 77.2	$ 91.6	$ 77.7
Granted	27.1	31.2	43.3
Forfeited	(15)	(13.8)	(13.2)
Vested and exercised	(31.6)	(31.8)	(16.2)
Ending balance	$ 57.7	$ 77.2	$ 91.6

SHARE BASED COMPENSATION - Su_5

SHARE BASED COMPENSATION - Summary of Stock Options (Details) - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Options
Beginning balance (in shares)	160,000	160,000	220,000
Exercised (in shares)	0	0	(60,000)
Ending balance (in shares)	160,000	160,000	160,000
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 82.36	$ 82.36	$ 73.96
Exercised (in dollars per share)			52.83
Ending balance (in dollars per share)	82.36	82.36	82.36
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	5.32	5.32	4.82
Exercised (in dollars per share)			3.55
Ending balance (in dollars per share)	$ 5.32	$ 5.32	$ 5.32

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME - Schedule of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 1,269.1	$ 1,479	$ 1,415.8
Net change to derive comprehensive income for the periods	54.8	(68.7)	49.8
Balance at end of period	2,518.3	1,269.1	1,479
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(303.1)	(235.3)	(284.7)
Other comprehensive income (loss) before reclassification	1.2	(23)	44
Other Comprehensive Income (Loss), before Tax	16.4	(42.1)	58
Other Comprehensive Income (Loss), Tax	12.3	(26.6)	(8.2)
Net change to derive comprehensive income for the periods	54.8	(68.7)	49.8
Other comprehensive income (loss) attributable to controlling interest	53.7	(67.8)	49.4
Balance at end of period	(249.4)	(303.1)	(235.3)
Total | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for loss (gain) to income	13	(16.6)	14
Net change to derive comprehensive income for the periods	28.7
Total | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for loss (gain) to income	2.2	(2.5)
Net change to derive comprehensive income for the periods	26.1
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(285.9)	(194.8)	(226.6)
Other comprehensive income (loss) before reclassification	37.3	(72)	32.2
Other Comprehensive Income (Loss), before Tax	37.3	(72)	32.2
Other Comprehensive Income (Loss), Tax	7	(20)	0
Net change to derive comprehensive income for the periods	70.9	(92)	32.2
Other comprehensive income (loss) attributable to controlling interest	69.8	(91.1)	31.8
Balance at end of period	(216.1)	(285.9)	(194.8)
Foreign Currency Translation | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net change to derive comprehensive income for the periods	44.3
Foreign Currency Translation | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net change to derive comprehensive income for the periods	26.6
Derivative Instruments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	16.8	6.4	3.6
Other comprehensive income (loss) before reclassification	(35.3)	30.7	0.1
Other Comprehensive Income (Loss), before Tax	(20.8)	8.1	9.4
Other Comprehensive Income (Loss), Tax	5.4	2.3	(6.6)
Net change to derive comprehensive income for the periods	(15.4)	10.4	2.8
Other comprehensive income (loss) attributable to controlling interest	(15.4)	10.4	2.8
Balance at end of period	1.4	16.8	6.4
Derivative Instruments | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for loss (gain) to income	12.2	(20.2)	9.2
Net change to derive comprehensive income for the periods	(15.4)
Derivative Instruments | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for loss (gain) to income	2.3	(2.4)	0.1
Net change to derive comprehensive income for the periods	0
Defined Benefit Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(34)	(46.9)	(61.7)
Other comprehensive income (loss) before reclassification	(0.8)	18.3	11.7
Other Comprehensive Income (Loss), before Tax	(0.1)	21.8	16.4
Other Comprehensive Income (Loss), Tax	(0.1)	(8.9)	(1.6)
Net change to derive comprehensive income for the periods	(0.7)	12.9	14.8
Other comprehensive income (loss) attributable to controlling interest	(0.7)	12.9	14.8
Balance at end of period	(34.7)	(34)	(46.9)
Defined Benefit Pension | Continuing Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for loss (gain) to income	0.8	3.6	4.8
Net change to derive comprehensive income for the periods	(0.2)
Defined Benefit Pension | Discontinued Operations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Net reclassification for loss (gain) to income	(0.1)	(0.1)	(0.1)
Net change to derive comprehensive income for the periods	(0.5)
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		(0.4)
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	0.3	(0.5)	0.4
Less: Deconsolidation of discontinued operations	0.8
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		(0.4)
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	0.3	$ (0.5)	$ 0.4
Less: Deconsolidation of discontinued operations	$ 0.8

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME - Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	$ 2,918.8	$ 3,132.5	$ 2,998.1
Other non-operating expense (income), net	(3.8)	(14.7)	7.2
Income (loss) from discontinued operations, net of tax	2,035.6	149.7	174.3
Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0.2	0.1	0.1
Cost of goods sold	(12.4)	20.1	(9.3)
Other non-operating expense (income), net	(0.8)	(3.6)	(4.8)
Income (loss) from discontinued operations, net of tax	(2.2)	2.5	0
Defined Benefit Pension | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0	0	0
Cost of goods sold	0	0	0
Other non-operating expense (income), net	(0.8)	(3.6)	(4.8)
Income (loss) from discontinued operations, net of tax	0.1	0.1	0.1
Derivative Instruments | Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net sales	0.2	0.1	0.1
Cost of goods sold	(12.4)	20.1	(9.3)
Other non-operating expense (income), net	0	0	0
Income (loss) from discontinued operations, net of tax	$ (2.3)	$ 2.4	$ (0.1)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Total environmental obligation	$ 5.4	$ 8.8
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration]	Liabilities	Liabilities
Estimated costs associated with environmental remediation activities, current	$ 1.5	$ 4.7
Environmental Loss Contingency, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Estimated costs associated with environmental remediation activities, noncurrent	$ 3.9	$ 4.1
Environmental Loss Contingency, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities
Discount rate	5%
Product liability accruals	$ 3	$ 3.4
Product warranty accruals	0.3	0.4
Loss contingency, product recalls	6	7.5
Loss contingency, receivable	$ 7.1	$ 4.7

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Schedule of Expected Payments for Environmental Remediation (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Accrual for Environmental Loss Contingencies, Fiscal Year Maturity [Abstract]
2024	$ 1.6
2025	2.4
2026	0.4
2027	0.3
2028	0.3
Thereafter	1.6
Total payments	6.6
Amount representing interest	(1.2)
Total environmental obligation	$ 5.4	$ 8.8

SEGMENT INFORMATION - Narrative

SEGMENT INFORMATION - Narrative (Details)	12 Months Ended
	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of reporting segments	3

SEGMENT INFORMATION - Net Sales

SEGMENT INFORMATION - Net Sales Relating to Segments (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenue from External Customer [Line Items]
Net sales	$ 2,918.8	$ 3,132.5	$ 2,998.1
GPC
Revenue from External Customer [Line Items]
Net sales	1,139	1,175.3	1,129.9
H&G
Revenue from External Customer [Line Items]
Net sales	536.5	587.1	608.1
HPC
Revenue from External Customer [Line Items]
Net sales	$ 1,243.3	$ 1,370.1	$ 1,260.1

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 306.2	$ 324.4	$ 438.7
Corporate	3.2	41.3	46.9
Interest expense	127	99.4	116.5
Depreciation	48.9	49	51.9
Amortization	42.3	50.3	65.1
Share based compensation	17.2	10.2	29.4
Restructuring charges	9.9	59.8	40.3
Global ERP transformation	11.4	13.1	4.3
Global productivity improvement program	0	5.1	21.2
Russia closing initiative	3.2	1.9	0
Impairment of equipment and operating lease assets	10.8	0	0
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Unallocated shared costs	18	27.6	26.9
Non-cash purchase accounting adjustments	1.9	8.3	7.3
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Legal and environmental	3	1.5	6
Gain on debt repurchase	(7.9)	0	0
HPC product disposal	20.6	0	0
Early settlement of foreign currency cash flow hedges	4.9	(5.1)	0
HPC product recall	7.7	5.5	0
Gain on Energizer investment	0	0	(6.9)
Other	5.6	4.8	0.1
Loss from operations before income taxes	(290.2)	(90.3)	(11.1)
HPC separation initiatives
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	4.2	19.1	14.2
Fiscal 2023 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	7.4	0	0
Fiscal 2022 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0.4	9.8	0
Tristar
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	11.5	24.3	0.1
Rejuvenate
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	6.8	10.8
Armitage acquisition and integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	1.4	10.9
Omega production integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	4.6	1.3
HHI divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	8.4	6.3	9.6
Coevorden operations divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	2.7	8.8	11.6
HPC brand portfolio transitions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	2.5	1.3	0
Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	11.2	12.1	7.4
Energizer
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gain on Energizer investment	0	0	(6.9)
GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	190.6	168.6	212.1
GPC distribution center transition	0	35.8	15.2
H&G
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	72.5	86.2	124
HPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	43.1	69.6	102.6
SB/RH
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Corporate	2.6	39.9	44.9
Interest expense	120.5	99.8	116.8
Depreciation	48.9	49	51.9
Amortization	42.3	50.3	65.1
Share based compensation	15.7	9.1	27.7
Global ERP transformation	11.4	13.1	4.3
Global productivity improvement program	0	5.1	21.2
Russia closing initiative	3.2	1.9	0
Impairment of equipment and operating lease assets	10.8	0	0
Impairment of goodwill	111.1	0	0
Impairment of intangible assets	120.7	0	0
Unallocated shared costs	18	27.6	26.9
Non-cash purchase accounting adjustments	1.9	8.3	7.3
Gain from remeasurement of contingent consideration liability	(1.5)	(28.5)	0
Legal and environmental	3	1.5	6
Gain on debt repurchase	(7.9)	0	0
HPC product disposal	20.6	0	0
Early settlement of foreign currency cash flow hedges	4.9	(5.1)	0
HPC product recall	7.7	5.5	0
Gain on Energizer investment	0	0	(6.9)
Other	5.4	4.5	0.1
Loss from operations before income taxes	(281.4)	(87.9)	(7.7)
SB/RH | HPC separation initiatives
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	4.2	19.1	14.2
SB/RH | Fiscal 2023 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	7.4	0	0
SB/RH | Fiscal 2022 restructuring
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring charges	0.4	9.8	0
SB/RH | Tristar
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	11.5	24.3	0.1
SB/RH | Rejuvenate
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	6.8	10.8
SB/RH | Armitage acquisition and integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	1.4	10.9
SB/RH | Omega production integration
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	0	4.6	1.3
SB/RH | HHI divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	8.4	6.3	9.6
SB/RH | Coevorden operations divestiture
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	2.7	8.8	11.6
SB/RH | HPC brand portfolio transitions
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	2.5	1.3	0
SB/RH | Other project costs
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Transaction related charges	11.2	12.1	7.4
SB/RH | Energizer
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gain on Energizer investment	0	0	(6.9)
SB/RH | GPC
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
GPC distribution center transition	$ 0	$ 35.8	$ 15.2

SEGMENT INFORMATION - Depreciat

SEGMENT INFORMATION - Depreciation and Amortization Relating to Segments (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total depreciation and amortization	$ 91.2	$ 99.3	$ 117
Operating Segments
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total depreciation and amortization	76.6	84.7	102.4
Operating Segments | GPC
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total depreciation and amortization	37.4	37.4	39.2
Operating Segments | H&G
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total depreciation and amortization	18.8	18.6	19.2
Operating Segments | HPC
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total depreciation and amortization	20.4	28.7	44
Corporate and shared operations
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total depreciation and amortization	$ 14.6	$ 14.6	$ 14.6

SEGMENT INFORMATION - Capital E

SEGMENT INFORMATION - Capital Expenditures Relating to Segments (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total capital expenditures	$ 59	$ 64	$ 43.6
Operating Segments
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total capital expenditures	21.1	37.5	31.5
Operating Segments | GPC
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total capital expenditures	10.1	17.7	18.6
Operating Segments | H&G
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total capital expenditures	3.8	8.2	3.6
Operating Segments | HPC
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total capital expenditures	7.2	11.6	9.3
Corporate and shared operations
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total capital expenditures	$ 37.9	$ 26.5	$ 12.1

SEGMENT INFORMATION - Segment T

SEGMENT INFORMATION - Segment Total Assets Relating to Segments (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 5,258.4	$ 3,958.9
SB/RH
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,347.3	4,044.4
Operating Segments
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,185.1	3,539.3
Operating Segments | SB/RH
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	3,185.1	3,539.3
Operating Segments | GPC
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	1,436.4	1,461.8
Operating Segments | GPC | SB/RH
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	1,436.4	1,461.8
Operating Segments | H&G
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	803.7	846.5
Operating Segments | H&G | SB/RH
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	803.7	846.5
Operating Segments | HPC
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	945	1,231
Operating Segments | HPC | SB/RH
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	945	1,231
Corporate and shared operations
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	2,073.3	419.6
Corporate and shared operations | SB/RH
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,162.2	$ 505.1

SEGMENT INFORMATION - Net Sal_2

SEGMENT INFORMATION - Net Sales by Geographic Area (Details) - SBH and SBRH - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 2,918.8	$ 3,132.5	$ 2,998.1
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	1,722.4	1,901.6	1,750.8
Europe/MEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	830.7	820	877.8
Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	206.8	243.3	193.4
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	106.6	108.5	112
North America - Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 52.3	$ 59.1	$ 64.1

SEGMENT INFORMATION - Long-Live

SEGMENT INFORMATION - Long-Lived Assets by Geographic Area (Details) - SBH and SBRH - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 385.9	$ 346.3
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	321.4	279.7
Europe/MEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	53.7	52.8
Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	2.6	3.2
Asia-Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 8.2	$ 10.6

EARNINGS PER SHARE _ SBH (Detai

EARNINGS PER SHARE – SBH (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Numerator
Net (loss) income from continuing operations attributable to controlling interest	$ (233.8)	$ (77.2)	$ 15.1
Net income from discontinued operations attributable to controlling interest	2,035.3	148.8	174.5
Net income attributable to controlling interest	$ 1,801.5	$ 71.6	$ 189.6
Denominator
Weighted average shares outstanding - basic (in shares)	39.5	40.9	42.7
Dilutive shares (in shares)	0	0	0.5
Weighted average shares outstanding - diluted (in shares)	39.5	40.9	43.2
Earnings per share
Basic earnings per share from continuing operations (in dollars per share)	$ (5.92)	$ (1.89)	$ 0.35
Basic earnings per share from discontinued operations (in dollars per share)	51.57	3.64	4.09
Basic earnings per share (in dollars per share)	45.65	1.75	4.44
Diluted earnings per share from continuing operations (in dollars per share)	(5.92)	(1.89)	0.35
Diluted earnings per share from discontinued operations (in dollars per share)	51.57	3.64	4.04
Diluted earnings per share (in dollars per share)	$ 45.65	$ 1.75	$ 4.39
Weighted average number of anti-dilutive shares excluded from denominator (in shares)	0.2	0.2	0