WestRock (WRK) 10-Q2 Aug 192019 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 30, 2019	Jul. 19, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	WRK
Entity Registrant Name	WestRock Co
Entity Central Index Key	0001732845
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		257,341,556
Entity Current Reporting Status	Yes
Entity File Number	001-38736
Entity Tax Identification Number	371880617
Entity Address, Address Line One	1000 Abernathy Road NE
Entity Address, City or Town	Atlanta
Entity Address, State or Province	Georgia
Entity Address, Postal Zip Code	30328
City Area Code	770
Local Phone Number	448-2193

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Millions, $ in Millions	3 Months Ended				9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Net sales	$ 4,690		$ 4,137.5		$ 13,637.4	$ 12,048.5
Cost of goods sold	3,701.1		3,270.4		10,967.1	9,618.5
Selling, general and administrative, excluding intangible amortization	442.4		380.7		1,287.4	1,157.3
Selling, general and administrative intangible amortization	102.4		75.6		297.7	223.3
Loss (gain) on disposal of assets	6.5		2.7		(37.3)	6.6
Multiemployer pension withdrawals	(1.7)		4.2		(1.7)	184.2
Land and Development impairments		$ 13	1.7	$ 27.6	13	29.3
Restructuring and other costs	17.9		17.1		107.1	65.1
Operating profit (loss)	421.4		385.1		1,004.1	764.2
Interest expense, net	(111.1)		(76.7)		(317.3)	(219.8)
(Loss) gain on extinguishment of debt	(3.2)		0.9		(4.7)
Pension and other postretirement non-service income	18.9		21.3		54.9	70.5
Other income (expense), net	3.7		9.7		(2.3)	13.3
Equity in income of unconsolidated entities	1.7		15.5		8.3	31.2
Income before income taxes	331.4		355.8		743	659.4
Income tax (expense) benefit	(77.6)		(84.5)		(187.5)	969.9
Consolidated net income (loss)	253.8		271.3		555.5	1,629.3
Less: Net income attributable to noncontrolling interests	(1.2)		(3.1)		(3.4)	(2.8)
Net income (loss) attributable to common stockholders	$ 252.6		$ 268.2		$ 552.1	$ 1,626.5
Basic earnings per share attributable to common stockholders	$ 0.98		$ 1.05		$ 2.15	$ 6.36
Diluted earnings per share attributable to common stockholders	$ 0.98		$ 1.03		$ 2.13	$ 6.25
Basic weighted average shares outstanding	257.3		256.1		256.2	255.7
Diluted weighted average shares outstanding	258.6		260.6		259.1	260
Cash dividends paid per common share	$ 0.455		$ 0.43		$ 1.365	$ 1.29

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
Consolidated net income	$ 253.8	$ 271.3	$ 555.5	$ 1,629.3
Other comprehensive income (loss), net of tax:
Foreign currency translation gain (loss)	25.4	(237.6)	(14.3)	(225.3)
Derivatives:
Reclassification adjustment of net loss on cash flow hedges included in earnings				0.5
Unrealized gain on available for sale security				0.8
Reclassification adjustment of gain on available for sale security included in earnings				(1.5)
Defined benefit pension and other postretirement benefit plans:
Amortization and settlement recognition of net actuarial loss, included in pension cost	4.5	5.2	12.6	11.8
Prior service cost arising during the period		(0.4)		(3.1)
Amortization and settlement recognition of prior service cost, included in pension cost	0.4	0.2	1.3	0.2
Other comprehensive income (loss), net of tax	30.3	(232.6)	(0.4)	(216.6)
Comprehensive income	284.1	38.7	555.1	1,412.7
Less: Comprehensive income attributable to noncontrolling interests	(1.4)	(3.1)	(3.1)	(3.2)
Comprehensive income attributable to common stockholders	$ 282.7	$ 35.6	$ 552	$ 1,409.5

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Jun. 30, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents		$ 179.1	$ 636.8
Accounts receivable (net of allowances of $50.5 and $49.7)		2,398.1	2,010.7
Inventories		2,074.2	1,829.6
Other current assets		515.7	248.5
Assets held for sale		26.6	59.5
Total current assets		5,193.7	4,785.1
Property, plant and equipment, net		11,169.3	9,082.5
Goodwill		7,321.9	5,577.6
Intangibles, net		4,174.8	3,122
Restricted assets held by special purpose entities		1,276	1,281
Prepaid pension asset		463.3	420
Other assets		1,213.1	1,092.3
Total Assets		30,812.1	25,360.5
Current liabilities:
Current portion of debt		779.1	740.7
Accounts payable		1,706.8	1,716.8
Accrued compensation and benefits		427.8	399.3
Other current liabilities		676.8	476.5
Total current liabilities		3,590.5	3,333.3
Long-term debt due after one year		9,759.1	5,674.5
Pension liabilities, net of current portion		246	261.3
Postretirement benefit liabilities, net of current portion		142.5	134.8
Non-recourse liabilities held by special purpose entities		1,147.4	1,153.7
Deferred income taxes		2,965.8	2,321.5
Other long-term liabilities		1,116.2	994.8
Commitments and contingencies (Note 14)
Redeemable noncontrolling interests		3.3	4.2
Equity:
Preferred stock, $0.01 par value; 30.0 million shares authorized; no shares outstanding		0	0
Common Stock, $0.01 par value; 600.0 million shares authorized; 257.3 million and 253.5 million shares outstanding at June 30, 2019 and September 30, 2018, respectively		2.6	2.5
Capital in excess of par value		10,715.4	10,588.9
Retained earnings		1,805.1	1,573.3
Accumulated other comprehensive loss	[1]	(695.4)	(695.3)
Total stockholders’ equity		11,827.7	11,469.4
Noncontrolling interests		13.6	13
Total equity		11,841.3	11,482.4
Total Liabilities and Equity		$ 30,812.1	$ 25,360.5

[1]	All amounts are net of tax and noncontrolling interests.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Statement Of Financial Position [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$ 50.5	$ 49.7
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	30,000,000	30,000,000
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	600,000,000	600,000,000
Common Stock, Shares, Outstanding	257,300,000	253,500,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) shares in Millions, $ in Millions		Total		Common Stock [Member]		Capital in Excess of Par Value [Member]		Retained Earnings [Member]	AOCI Attributable to Parent	Noncontrolling Interests [Member]
Beginning balance at Sep. 30, 2017				254.5
Shares issued under restricted stock plan				0.7
Issuance of common stock, net of stock received for minimum tax withholdings	[1]			1.6
Purchases of common stock		(1.7)		(1.7)
Ending balance at Jun. 30, 2018				255.1
Beginning balance at Sep. 30, 2017				$ 2.5		$ 10,624.9		$ 172.4	$ (457.3)	$ 43.6	[2]
Net income		$ (2.8)								2.6	[2]
Distributions and adjustments to noncontrolling interests	[2]									(27)
Net income attributable to common stockholders								1,626.5
Dividends declared (per share - $0.455, $0.43, $1.365 and $1.29)	[3]							(334)
Compensation expense under share-based plans						49.2
Issuance of common stock, net of stock received for minimum tax withholdings						33.7	[1]	(6.5)
Other comprehensive income (loss), net of tax		(217)	[4]						(217)
Purchases of common stock						(70.3)		(30.5)
Ending balance at Jun. 30, 2018		11,412.8		$ 2.5		10,637.5		1,427.9	(674.3)	19.2	[2]
Total Stockholders’ equity at Jun. 30, 2018		11,393.6
Beginning balance at Mar. 31, 2018				256.4
Issuance of common stock, net of stock received for minimum tax withholdings	[1]			0.4
Purchases of common stock				(1.7)
Ending balance at Jun. 30, 2018				255.1
Beginning balance at Mar. 31, 2018				$ 2.6		10,684.6		1,302.4	(441.7)	34.3	[2]
Net income		(3.1)								2.6	[2]
Distributions and adjustments to noncontrolling interests	[2]									(17.7)
Net income attributable to common stockholders								268.2
Dividends declared (per share - $0.455, $0.43, $1.365 and $1.29)	[3]							(112.1)
Compensation expense under share-based plans						15.5
Issuance of common stock, net of stock received for minimum tax withholdings				(0.1)	[1]	7.7	[1]	(0.1)
Other comprehensive income (loss), net of tax									(232.6)
Purchases of common stock						(70.3)		(30.5)
Ending balance at Jun. 30, 2018		11,412.8		$ 2.5		10,637.5		1,427.9	(674.3)	19.2	[2]
Total Stockholders’ equity at Jun. 30, 2018		$ 11,393.6
Beginning balance at Sep. 30, 2018		253.5		253.5
Shares issued under restricted stock plan				3
Issuance of common stock, net of stock received for minimum tax withholdings	[1]			2.9
Purchases of common stock		(2.1)		(2.1)
Ending balance at Jun. 30, 2019		257.3		257.3
Beginning balance at Sep. 30, 2018		$ 11,482.4		$ 2.5		10,588.9		1,573.3	(695.3)	13	[2]
Net income		(3.4)								2.3	[2]
Contributions	[2]									0.2
Distributions and adjustments to noncontrolling interests	[2]									(1.9)
Adoption of revenue from contracts with customers standard								43.5
Net income attributable to common stockholders								552.1
Dividends declared (per share - $0.455, $0.43, $1.365 and $1.29)	[3]							(361)
Compensation expense under share-based plans						52
Issuance of common stock, net of stock received for minimum tax withholdings				0.1	[1]	89.9	[1]	(0.4)
Fair value of share-based awards issued in business combinations						70.8
Other comprehensive income (loss), net of tax		(0.1)	[4]						(0.1)
Purchases of common stock						(86.2)		(2.4)
Ending balance at Jun. 30, 2019		11,841.3		$ 2.6		10,715.4		1,805.1	(695.4)	13.6	[2]
Total Stockholders’ equity at Jun. 30, 2019		$ 11,827.7
Beginning balance at Mar. 31, 2019				256.9
Issuance of common stock, net of stock received for minimum tax withholdings	[1]			0.4
Ending balance at Jun. 30, 2019		257.3		257.3
Beginning balance at Mar. 31, 2019				$ 2.6		10,692.5		1,671.2	(725.5)	12.8	[2]
Net income		$ (1.2)								0.9	[2]
Distributions and adjustments to noncontrolling interests	[2]									(0.1)
Net income attributable to common stockholders								252.6
Dividends declared (per share - $0.455, $0.43, $1.365 and $1.29)	[3]							(118.7)
Compensation expense under share-based plans						15.9
Issuance of common stock, net of stock received for minimum tax withholdings	[1]					7
Other comprehensive income (loss), net of tax									30.1
Ending balance at Jun. 30, 2019		11,841.3		$ 2.6		$ 10,715.4		$ 1,805.1	$ (695.4)	$ 13.6	[2]
Total Stockholders’ equity at Jun. 30, 2019		$ 11,827.7

[1]	Includ
[2]	Excludes amounts related to contingently redeemable noncontrolling interests, which are separately classified outside of permanent equity on the Condensed Consolidated Balance Sheets.
[3]	Includes cash dividends paid, dividend equivalent units on certain restricted stock awards and dividends declared but unpaid related to the shares reserved but unissued at the time of the acquisition of Smurfit-Stone Container Corporation (“ Smurfit-Stone ”) for the resolution of Smurfit Stone bankruptcy claims.
[4]	All amounts are net of tax and noncontrolling interests.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)$ / sharesshares
Cash dividends paid per share \| $ / shares	$ 1.365
KapStone [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares	1.6
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable \| $	$ 70.1

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating activities:
Consolidated net income	$ 555.5	$ 1,629.3
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Depreciation, depletion and amortization	1,128.1	937.9
Cost of real estate sold	17.3	83.8
Deferred income tax expense (benefit)	36.4	(1,162.7)
Share-based compensation expense	51.3	49.2
Pension and other postretirement funding (more) than expense (income)	(44.3)	(74.4)
Multiemployer pension withdrawals	(1.7)	184.2
Land and Development impairments	13	29.3
Other impairment adjustments	10.5	11.9
(Gain) loss on disposal of plant and equipment and other, net	(39.2)	0.8
Other	(61.5)	(47.2)
Change in operating assets and liabilities, net of acquisitions and divestitures:
Accounts receivable	93.9	(447.4)
Inventories	(39.5)	(40.8)
Other assets	(171.7)	(119.9)
Accounts payable	(126.3)	(11)
Income taxes	(29.5)	83.2
Accrued liabilities and other	7.3	29.4
Net cash provided by operating activities	1,399.6	1,135.6
Investing activities:
Capital expenditures	(976.8)	(665.5)
Cash paid related to business combinations, net of cash acquired	(3,368.3)	(188.2)
Cash receipts on sold trade receivables		346.1
Investment in unconsolidated entities	(10.4)	(111.1)
Proceeds from sale of property, plant and equipment	108.3	22.4
Proceeds from property, plant and equipment insurance settlement	16.5	6.2
Other	30	46.3
Net cash used for investing activities	(4,200.7)	(543.8)
Financing activities:
Proceeds from issuance of notes	2,498.2	1,197.3
Additions to revolving credit facilities	47.7	0.3
Additions to debt	4,441	854.1
Repayments of debt	(4,665)	(2,022.7)
Changes in commercial paper, net	445.6
Other financing additions (repayments), net	13.2	(20.3)
Issuances of common stock, net of related minimum tax withholdings	8.6	23.2
Purchases of common stock	(88.6)	(100.8)
Cash dividends paid to stockholders	(350.7)	(329.7)
Cash distributions paid to noncontrolling interests	(3.4)	(26.6)
Other	(7.1)	6
Net cash provided by (used for) financing activities	2,339.5	(419.2)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	3.9	(24)
(Decrease) increase in cash, cash equivalents and restricted cash	(457.7)	148.6
Cash, cash equivalents and restricted cash at beginning of period	636.8	304
Cash, cash equivalents and restricted cash at end of period	179.1	452.6
Supplemental disclosure of cash flow information:
Income taxes, net of refunds	178.1	108.8
Interest, net of amounts capitalized	$ 249.9	$ 151.2

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Millions	9 Months Ended
	Jun. 30, 2018USD ($)
Non-cash investing activities:
Deferred purchase price of trade receivables sold	$ 333.1

CONDENSED CONSOLIDATED STATEM_7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical 1) - USD ($) $ in Millions	Jun. 30, 2019	Jun. 30, 2018
Statement Of Cash Flows [Abstract]
Fair value of assets acquired, including goodwill	$ 5,943.9	$ 230.2
Cash consideration for the purchase of businesses, net of cash acquired	(3,369.2)	(190.4)
Stock issued for the purchase of a business	(70.1)
Fair value of share-based awards issued in the purchase of a business	(70.8)
Deferred payments and unpaid working capital	16.6	(25.2)
Liabilities assumed	$ 2,450.4	$ 14.6

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	9 Months Ended
Basis of Presentation and Significant Accounting Policies	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Note 1. Basis of Presentation and Significant Accounting Policies Basis of Presentation Our independent registered public accounting firm has not audited our accompanying interim financial statements. We derived the condensed consolidated balance sheet at September 30, 2018 from the audited consolidated financial statements included in our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 9, 2019 (the “ May 9, 2019 Form 8-K reclassify our segment disclosures to reflect the new alignment, which took effect in the first quarter of fiscal 2019, of our reportable segments to move our merchandising displays operations from our Consumer Packaging segment to our Corrugated Packaging segment and to allocate certain previously non-allocated costs and certain pension and other postretirement non-service income (expense) to our reportable segments, (ii) account for the October 1, 2018 retrospective adoption of certain accounting standards for all periods therein, including, but not limited to, Accounting Standard Update (“ ASU ”) 2017-07 “ Compensation: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ”, ASU 2016-15 “ Classification of Certain Cash Receipts and Cash Payments ” and ASU 2016-18 “ Restricted Cash ” and (iii) account for changes in our Rule 3-10 of Regulation S-X disclosures as outlined in “ Note 24. Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors ” in Exhibit 99.1 of the May 9, 2019 Form 8-K On October 1, 2018, we adopted ASU 2014-09, which is codified in Accounting Standards Codification (“ ASC Revenue from Contracts with Customers ASC 606 Note 2. Revenue Recognition We adopted ASU 2017-07, “ Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ” on October 1, 2018 on a retrospective basis, and $21.3 million and $70.5 million, respectively, , which was previously reported in “Cost of goods sold” for $8.8 million and $28.8 million, respectively, and “S We adopted the provisions of ASU 2016-15 “ Classification of Certain Cash Receipts and Cash Payments which amends the guidance in ASC 230, “ Statement of Cash Flows ” The ASU clarifies how entities should classify certain cash receipts and cash payments on the statement of cash flows for the following transactions: debt prepayment or extinguishment costs, settlement of zero-coupon debt instruments or other debt instruments with coupon rates that are insignificant in relation to the effective interest rate of the borrowing, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance, distributions received from equity method investees and beneficial interests in securitization transactions. The ASU also clarifies how the predominance principle should be applied when cash receipts and cash payments include aspects of more than one class of cash flows. The adoption primarily resulted in a change in classification of proceeds received for beneficial interests obtained for transferring trade receivables in securitization transactions as investing activities instead of operating activities. This ASU will not have a material effect on our consolidated financial statements on a prospective basis (from October 1, 2018) because the creation of beneficial interest was eliminated under the terms of our New A/R Sales Agreement effective September 25, 2018. We adopted the provisions of ASU 2016-18, “ Restricted Cash As a result of the adoption of ASU 2016-15 and 2016-18, cash provided by operating activities for the nine months ended June 30, 2018 decreased by $371.1 million with a corresponding increase to cash provided by investing activities of $365.2 million, primarily for the change in classification of proceeds received for beneficial interests obtained for transferring trade receivables in securitization transactions. The difference between the change in the operating and investing amounts reflects the change in cash, cash equivalents and restricted cash for the respective periods associated with the change in restricted cash. We have condensed or omitted certain notes and other information from the interim financial statements presented in this report. Therefore, these interim financial statements should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended September 30, 2018 (the “ Fiscal 2018 Form 10-K Significant Accounting Policies See “ Note 1. Description of Business and Summary of Significant Accounting Policies Recent Accounting Developments New Accounting Standards - Recently Adopted See “ Note 1. Description of Business and Summary of Significant Accounting Policies — New Accounting Standards - Recently Adopted New Accounting Standards - Recently Issued See “ Note 1. Description of Business and Summary of Significant Accounting Policies — New Accounting Standards - Recently Issued consolidated financial statements. Below is a description of new accounting standards for w hich we (i) are in the process of evaluating the impact on our consolidated financial statements or (ii) have determined that the new standard could have a material impact on our consolidated financial statements. We have not elected to early adopt any of the new accounting standards described below to the extent early adoption is permitted. In October 2018, the Financial Accounting Standards Board (“ FASB Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606 Collaborative arrangements ASC 808 In October 2018, the FASB issued ASU 2018-17 “ Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities GAAP In August 2018, the FASB issued ASU 2018-15 “ Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In August 2018, the FASB issued ASU 2018-14 “ Compensation – Retirement Benefits – Defined Benefit Plans – General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans In February 2018, the FASB issued ASU 2018-02, “ Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income U.S. Tax Act Income Statement – Reporting Comprehensive Income” In August 2017, the FASB issued ASU 2017-12, “ Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities ” (“ ASU 2017-12 ”). The amendments in this ASU better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. To meet that objective, the amendments expand and refine hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the f inancial statements. The amendments in this ASU also make certain targeted improvements to simplify the application of hedge accounting guidance and ease the administrative burden of hedge documentation requirements and assessing hedge effectiveness. In Oc tober 2018, the FASB issued ASU 2018-16 “Derivatives and Hedging: Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting ” (“ ASU 2018-16 ”), which adds the overnight index ra te based on the Secured Overnight Financing Rate to the list of U.S. benchmark interest rates in ASC 815 that are eligible to be hedged. In April 2019, the FASB issued ASU 2019-04 “ Codification Improvements to Topic 326, Financial Instruments – Credit Loss es, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments ” (“ ASU 2019-04 ”), which addresses targeted issues related to fair value hedges and clarifies certain transition requirements. The provisions of ASU 2017-12, ASU 2018-16 and ASU 20 19-04 are concurrently effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and should be applied prospectively. Early adoption is permitted. We are currently evaluating the impact of ASU 2017-1 2, ASU 2018-16 and ASU 2019-04, but do not expect these provisions to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “ Leases”, Leases” ASC 842 Leases Leases In December 2018, the FASB issued ASU 2018-20 “ Leases: Narrow-scope Improvements for Lessors ” to help lessors apply ASC 842. This ASU allows lessors to make an accounting policy election not to evaluate sales taxes and other similar taxes collected from lessees, requires lessors to exclude from variable payments certain lessor costs paid directly by lessee to third parties on the lessor’s behalf and provides clarification on variable payments allocated to lease and non-lease components. “Leases (Topic 842): Codification Improvements” “Financial Services—Depository and Lending” ASC 942 Accounting Changes and Error Corrections ASC 250 In June 2016, the FASB issued ASU 2016-13 “ Financial Instruments – Credit losses: Measurement of Credit Losses on financial Instruments (Topic 326) ASU 2016-13 In April 2019, the FASB issued ASU 2019-04 which addresses issues related to accrued interest receivable balances, recoveries, variable interest rates and prepayments, among other things. In May 2019, the FASB issued ASU 2019-05 “Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief” (“ ASU 2019-05 ”), which provides targeted transition relief allowing entities to make an irrevocable one-time election upon adoption of the new credit losses standard to measure financial assets previously measured at amor tized cost (except held-to-maturity securities) using the fair value option. The provisions of ASU 2019-04 related to Topic 326 and ASU 2019-05, are effective concurrent with the adoption of ASU 2016-13. We are currently evaluating the impact of these ASUs , but do not expect these provisions to have a material impact on our consolidated financial statements.

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Jun. 30, 2019
Revenue From Contract With Customer [Abstract]
Revenue Recognition	Note 2. Revenue Recognition We adopted ASC 606 and all related amendments on October 1, 2018 using the modified retrospective method. We recorded the transition adjustment to the opening balance of retained earnings to account for the cumulative effect of adopting ASC 606. Since we used the modified retrospective method, we have not restated comparative information, which continues to be reported under the accounting standard in effect for those periods. We manufacture certain customized products that have no alternative use to us (since they are made to specific customer orders), and we believe that for certain customers we have a legally enforceable right to payment for performance completed to date on these products, including a reasonable profit. For manufactured products that meet these two criteria, we now recognize revenue “over time”. This results in revenue recognition prior to the date of shipment or title transfer for these products and increases the contract asset (unbilled receivables) balance with a corresponding reduction in finished goods inventory on our balance sheet. Due to the recurring nature of our sales of these customized products, the impact of ASC 606 is not expected to have a material impact on our condensed consolidated financial statements in future periods. The transition adjustment resulted in revenue acceleration of $183.7 million with a corresponding acceleration of cost of $133.4 million. The net increase to the opening balance of retained earnings was $43.5 million (net of tax expense of $6.8 million) as of October 1, 2018 due to the cumulative impact of adopting the new revenue standard. The adoption of ASC 606 had the following impact on our condensed consolidated financial statements: Condensed Consolidated Statements of Income Three Months Ended June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Net sales $ 4,690.0 $ 4,690.1 $ (0.1 ) Cost of goods sold $ 3,701.1 $ 3,702.1 $ (1.0 ) Income tax expense $ (77.6 ) $ (77.3 ) $ (0.3 ) Consolidated net income $ 253.8 $ 253.2 $ 0.6 Nine Months Ended June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Net sales $ 13,637.4 $ 13,640.2 $ (2.8 ) Cost of goods sold $ 10,967.1 $ 10,972.2 $ (5.1 ) Income tax expense $ (187.5 ) $ (186.9 ) $ (0.6 ) Consolidated net income $ 555.5 $ 553.8 $ 1.7 Condensed Consolidated Balance Sheet June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Inventories $ 2,074.2 $ 2,214.3 $ (140.1 ) Other current assets $ 515.7 $ 321.8 $ 193.9 Other current liabilities $ 676.8 $ 676.2 $ 0.6 Retained earnings $ 1,805.1 $ 1,759.9 $ 45.2 Condensed Consolidated Statement of Cash Flows Nine Months Ended June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Consolidated net income $ 555.5 $ 553.8 $ 1.7 Other assets $ (171.7 ) $ (174.5 ) $ 2.8 Inventories $ (39.5 ) $ (34.4 ) $ (5.1 ) Income taxes $ (29.5 ) $ (30.1 ) $ 0.6 Disaggregated Revenue ASC 606 requires that we disaggregate revenue from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. The tables below disaggregate our revenue by geographical market and product type (segment). Three Months Ended June 30, 2019 (In millions) Corrugated Packaging Consumer Packaging Land and Development Intersegment Sales Total Primary Geographical Markets North America $ 2,954.6 $ 1,306.0 $ 8.6 $ (41.3 ) $ 4,227.9 South America 102.8 14.8 — — 117.6 Europe 0.7 259.3 — (0.1 ) 259.9 Asia Pacific 14.7 70.0 — (0.1 ) 84.6 Total (1) $ 3,072.8 $ 1,650.1 $ 8.6 $ (41.5 ) $ 4,690.0 (1) Nine Months Ended June 30, 2019 (In millions) Corrugated Packaging Consumer Packaging Land and Development Intersegment Sales Total Primary Geographical Markets North America $ 8,426.3 $ 3,870.7 $ 23.3 $ (119.0 ) $ 12,201.3 South America 321.2 52.2 — — 373.4 Europe 0.7 789.4 — (0.1 ) 790.0 Asia Pacific 49.1 224.9 — (1.3 ) 272.7 Total (1) $ 8,797.3 $ 4,937.2 $ 23.3 $ (120.4 ) $ 13,637.4 (1) Revenue Contract Balances Contract assets are rights to consideration in exchange for goods that we have transferred to a customer when that right is conditional on something other than the passage of time. Contract assets are reduced when title and risk of loss passes to the customer. Contract liabilities represent obligations to transfer goods or services to a customer for which we have received consideration. Contract liabilities are reduced once control of the goods is transferred to the customer. The opening and closing balances of our contract assets and contract liabilities are as follows. Contract assets and contract liabilities are aggregated within Other current assets and Other current liabilities, respectively, on the condensed consolidated balance sheet. (In millions) Contract Assets (Short-Term) Contract Liabilities (Short-Term) Beginning balance - October 1, 2018 $ 183.7 $ 7.9 Impact of acquisition 13.0 — Ending balance - June 30, 2019 193.9 11.4 (Decrease) / increase $ (2.8 ) $ 3.5 Performance Obligations and Significant Judgments We primarily derive revenue from fixed consideration. Certain contracts may also include variable consideration, typically in the form of cash discounts and volume rebates. If a contract with a customer includes variable consideration, we estimate the expected cash discounts and other customer refunds based on historical experience. We concluded this method is consistent with the most likely amount method under ASC 606 and allows us to make the best estimate of the consideration we will be entitled to from customers. Contracts or purchase orders with customers could include a single type of product or multiple types and grades of products. Regardless, the contract price with the customer is agreed to at the individual product level outlined in the customer contracts or purchase orders. Management has concluded that the prices negotiated with each individual customer are representative of the stand-alone selling price of the product. Practical Expedients and Exemptions As permitted by ASC 606, we elected to use certain practical expedients in connection with our implementation of ASC 606. We treat shipping and handling activities as fulfillment activities. We treat costs associated with obtaining new contracts as expenses when incurred if the amortization period of the asset we would recognize is one year or less. We do not record interest income when the difference in timing of control transfer and customer payment is one year or less. The election of these practical expedients results in accounting treatments that we believe are consistent with our historical accounting policies and, therefore, these elections of practical expedients do not have a material impact on comparability of our financial statements.

Acquisitions

Acquisitions	9 Months Ended
Acquisitions	Jun. 30, 2019
Business Combinations [Abstract]
Acquisitions	Note 3. Acquisitions We account for acquisitions in accordance with ASC 805, “ Business Combinations Note 2. Mergers, Acquisitions and Investment KapStone Acquisition On November 2, 2018, pursuant to the Agreement and Plan of Merger (the “ Merger Agreement WRKCo KapStone KapStone Acquisition Effective Time KapStone is a leading North American producer and distributor of containerboard, corrugated products and specialty papers, including liner and medium containerboard, kraft papers and saturating kraft. KapStone also owns Victory Packaging, a packaging solut ions distribution company with facilities in the U.S., Canada and Mexico. We have included the financial results of KapStone in our Corrugated Packaging segment since the date of the acquisition. Pursuant to the KapStone Acquisition, at the Effective Time, (a) each issued and outstanding share of common stock, par value $0.01 per share, of WRKCo was converted into one share of common stock, par value $0.01 per share, of the Company (“ Company common stock KapStone common stock $35.00 per share Cash Consideration 0.4981 Stock Consideration 25% Maximum Stock Amount The consideration for the KapStone Acquisition was $4.9 billion including debt assumed, a long-term financing obligation and assumed equity awards. As a result, KapStone stockholders received in the aggregate approximately $3.3 billion in cash and WestRock common stock with a value of $70.1 million, or approximately 0.6% of the issued and outstanding shares of WestRock common stock immediately following the Effective Time. Pursuant to the Merger Agreement, at the Effective Time, the Company assumed any outstanding awards granted under the equity-based incentive plans of WRKCo and KapStone (including the shares underlying such awards), the award agreements evidencing the grants of such awards and, in the case of the WRKCo equity-based incentive plans, the remaining shares available for issuance under the applicable plan, in each case subject to adjustments to such awards in the manner set forth in the Merger Agreement. The following table summarizes the fair values of the assets acquired and liabilities assumed by major class of assets and liabilities as of the acquisition date, as well as adjustments made during fiscal 2019 (referred to as “ measurement period adjustments Amounts Recognized as of the Acquisition Date Measurement Period Adjustments (1) Amounts Recognized as of Acquisition Date (as Adjusted) (2) Cash and cash equivalents $ 8.6 $ — $ 8.6 Current assets, excluding cash and cash equivalents 878.9 (22.4 ) 856.5 Property, plant and equipment, net 1,910.3 11.7 1,922.0 Goodwill 1,755.0 (14.9 ) 1,740.1 Intangible assets 1,336.1 30.3 1,366.4 Other long-term assets 27.9 (0.6 ) 27.3 Total assets acquired 5,916.8 4.1 5,920.9 Current portion of debt 33.3 — 33.3 Current liabilities 337.5 1.1 338.6 Long-term debt due after one year 1,333.4 — 1,333.4 Accrued pension and other long-term benefits 9.8 1.5 11.3 Deferred income taxes 609.7 (1.3 ) 608.4 Other long-term liabilities 118.4 2.8 121.2 Total liabilities assumed 2,442.1 4.1 2,446.2 Net assets acquired $ 3,474.7 $ — $ 3,474.7 (1) (2) The measurement period adjustments were primarily due to refinements to third party appraisals and carrying amounts of certain assets and liabilities, as well as adjustments to certain tax accounts based on, among other things, adjustments to deferred tax liabilities. The net impact of the measurement period adjustments resulted in a net decrease to goodwill. We are in the process of analyzing the estimated values of all assets acquired and liabilities assumed including, among other things, finalizing third-party valuations of certain tangible and intangible assets, as well as the fair value of certain contracts and the determination of certain tax balances; therefore, the allocation of the purchase price is preliminary and subject to material revision. The fair value assigned to goodwill is primarily attributable to buyer-specific synergies expected to arise after the acquisition (e.g., enhanced geographic reach of the combined organization, increased vertical integration and other synergistic opportunities) and the assembled work force of KapStone, as well as from establishing deferred tax liabilities for the assets and liabilities acquired. The goodwill and intangible assets resulting from the acquisition will not be amortizable for tax purposes. The following table summarizes the weighted average life and the fair value of intangible assets recognized in the KapStone Acquisition, excluding goodwill (in millions): Weighted Avg. Life Gross Carrying Amount Customer relationships 11.7 $ 1,303.0 Trademarks and tradenames 16.9 54.2 Favorable contracts 6.0 9.2 Total 11.9 $ 1,366.4 None of the intangible assets have significant residual value. The intangible assets are expected to be amortized over estimated useful lives ranging from one to 20 years based on the approximate pattern in which the economic benefits are consumed or straight-line if the pattern was not reliably determinable.

Restructuring and Other Costs

Restructuring and Other Costs	9 Months Ended
Restructuring and Other Costs	Jun. 30, 2019
Restructuring And Other Costs [Abstract]
Restructuring and Other Costs	Note 4. Restructuring and Other Costs Summary of Restructuring and Other Initiatives We recorded pre-tax restructuring and other costs of $17.9 million and $107.1 million for the three and nine months ended June 30, 2019, respectively, and $17.1 million and $65.1 million for the three and nine months ended June 30, 2018, respectively. These amounts are not comparable since the timing and scope of the individual actions associated with a given restructuring, acquisition, divestiture or integration can vary. We present our restructuring and other costs in more detail below. The following table summarizes our Restructuring and other costs (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Restructuring $ 6.4 $ 6.9 $ 56.4 $ 32.5 Other 11.5 10.2 50.7 32.6 Restructuring and other costs $ 17.9 $ 17.1 $ 107.1 $ 65.1 Restructuring Our restructuring charges are primarily associated with plant closures and employee costs due to merger and acquisition-related workforce reductions. When we close a facility, if necessary, we recognize a write-down to reduce the carrying value of equipment or other property to their estimated fair value less cost to sell and record charges for severance and other employee-related costs. Any subsequent change in fair value less cost to sell prior to disposition is recognized as it is identified; however, no gain is recognized in excess of the cumulative loss previously recorded unless the actual selling price exceeds the original carrying value. At the time of each announced closure, we generally expect to record future period costs for equipment relocation, fac ility carrying costs, costs to terminate a lease or contract before the end of its term and employee-related costs. Although specific circumstances vary, our strategy has generally been to consolidate our sales and operations into large well-equipped plants that operate at high utilization rates and take advantage of available capacity created by operational excellence initiatives and/or further optimize our system following mergers and acquisitions or a changing business environment. Therefore, we have transferred a substantial portion of each closed plant’s assets and production to our other plants. We believe these actions have allowed us to more effectively manage our business. While restructuring costs are not charged to our segments and, therefore, do not reduce segment income, we highlight the segment to which the charges relate. The following table presents a summary of restructuring charges related to active restructuring initiatives that we incurred during the three and nine months ended June 30, 20 19 and 2018, the cumulative recorded amount since we started the initiatives and our estimate of the total costs we expect to incur (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Cumulative Total Expected Corrugated Packaging Net property, plant and equipment costs $ (1.9 ) $ 0.4 $ 5.2 $ 1.3 $ 203.3 $ 203.3 Severance and other employee costs 1.6 (0.2 ) 12.3 2.2 54.7 54.9 Equipment and inventory relocation costs 1.6 0.3 3.0 3.4 10.7 12.2 Facility carrying costs 0.6 0.8 2.6 2.6 31.4 32.6 Other costs (0.1 ) 0.1 0.2 (0.1 ) 13.4 16.3 Restructuring total $ 1.8 $ 1.4 $ 23.3 $ 9.4 $ 313.5 $ 319.3 Consumer Packaging Net property, plant and equipment costs $ 0.2 $ 1.8 $ — $ 6.2 $ 38.1 $ 38.1 Severance and other employee costs 1.2 1.7 4.0 5.1 39.2 39.2 Equipment and inventory relocation costs 0.2 0.3 0.9 1.8 6.2 6.2 Facility carrying costs 0.2 0.1 0.2 0.7 2.2 2.2 Other costs 0.3 0.7 3.5 2.8 25.6 25.9 Restructuring total $ 2.1 $ 4.6 $ 8.6 $ 16.6 $ 111.3 $ 111.6 Land and Development Net property, plant and equipment costs $ — $ — $ — $ — $ 1.8 $ 1.8 Severance and other employee costs — 0.1 0.1 0.7 13.8 13.8 Other costs — — — — 3.0 3.0 Restructuring total $ — $ 0.1 $ 0.1 $ 0.7 $ 18.6 $ 18.6 Corporate Net property, plant and equipment costs $ — $ — $ — $ — $ 1.4 $ 1.4 Severance and other employee costs 2.4 0.9 22.2 1.0 122.9 122.9 Other costs 0.1 (0.1 ) 2.2 4.8 17.7 17.7 Restructuring total $ 2.5 $ 0.8 $ 24.4 $ 5.8 $ 142.0 $ 142.0 Total Net property, plant and equipment costs $ (1.7 ) $ 2.2 $ 5.2 $ 7.5 $ 244.6 $ 244.6 Severance and other employee costs 5.2 2.5 38.6 9.0 230.6 230.8 Equipment and inventory relocation costs 1.8 0.6 3.9 5.2 16.9 18.4 Facility carrying costs 0.8 0.9 2.8 3.3 33.6 34.8 Other costs 0.3 0.7 5.9 7.5 59.7 62.9 Restructuring total $ 6.4 $ 6.9 $ 56.4 $ 32.5 $ 585.4 $ 591.5 We have defined “ Net property, plant and equipment costs ” as used in this Note 4 as property, plant and equipment write-downs, subsequent adjustments to fair value for assets classified as held for sale, subsequent (gains) or losses on sales of property, p lant and equipment and related parts and supplies on such assets, if any. Other Costs Our other costs consist of acquisition, divestiture and integration costs. We incur costs when we acquire or divest businesses. Acquisition costs include costs associated with transactions, whether consummated or not, such as advisory, legal, accounting and other professional or consulting fees, as well as potential litigation costs associated with those activities. We incur integration costs pre- and post-acquisition that reflect work being performed to facilitate merger and acquisition integration, such as work associated with information systems and other projects including spending to support future acquisitions, and primarily consist of professional services and labor. Divestiture costs consist primarily of similar professional fees. We consider acquisition, divestiture and integration costs to be Corporate costs regardless of the segment or segments involved in the transaction. The following table presents our acquisition, divestiture and integration costs (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Acquisition costs $ 0.9 $ 3.4 $ 27.9 $ 11.0 Divestiture costs — — 0.2 0.2 Integration costs 10.6 6.8 22.6 21.4 Other total $ 11.5 $ 10.2 $ 50.7 $ 32.6 The following table summarizes the changes in the restructuring accrual, which is primarily composed of lease commitments, accrued severance and other employee costs, and presents a reconciliation of the restructuring accrual charges to the line item “ Restructuring and other costs Nine Months Ended June 30, 2019 2018 Accrual at beginning of fiscal year $ 31.6 $ 47.4 Additional accruals 37.5 11.2 Payments (32.9 ) (24.3 ) Adjustment to accruals (3.1 ) 0.3 Foreign currency rate changes 0.1 (1.3 ) Accrual at June 30 $ 33.2 $ 33.3 Reconciliation of accruals and charges to restructuring and other costs (in millions): Nine Months Ended June 30, 2019 2018 Additional accruals and adjustments to accruals (see table above) $ 34.4 $ 11.5 Acquisition costs 27.9 11.0 Integration costs 22.6 21.4 Divestiture costs 0.2 0.2 Net property, plant and equipment 5.2 7.5 Severance and other employee costs 6.9 1.4 Equipment and inventory relocation costs 3.9 5.2 Facility carrying costs 2.8 3.3 Other costs 3.2 3.6 Total restructuring and other costs $ 107.1 $ 65.1

Retirement Plans

Retirement Plans	9 Months Ended
Retirement Plans	Jun. 30, 2019
Retirement Plans [Abstract]
Retirement Plans	Note 5. Retirement Plans We have defined benefit pension plans and other postretirement benefit plans for certain U.S. and non-U.S. employees. Certain plans have been frozen for salaried and non-union hourly employees at various times in the past, although some employees meeting certain criteria are still accruing benefits. In addition, we participate in several multiemployer pension plans (“ MEPP MEPPs Note 4. Retirement Plans In connection with the KapStone Acquisition, the KapStone Paper and Packaging Corporation Defined Benefit Retirement Plan assigned the role of plan sponsor to WestRock. On December 31, 2018, WestRock merged the KapStone Paper and Packaging Corporation Defined Benefit Retirement Plan into the WestRock Company Consolidated Pension Plan. Upon the merger, the terms and provisions of the legacy KapStone plan were incorporated into the WestRock Company Consolidated Pension Plan. MEPPs In the normal course of business, we evaluate our potential exposure to MEPPs, including with respect to potential withdrawal liabilities. During the three months ended December 31, 2017, we submitted formal notification to withdraw from the Pace Industry Union-Management Pension Fund (“ PIUMPF See “ Note 4. Retirement Plans — Multiemployer Plans ” of the Notes to Consolidated Financial Statements section in Exhibit 99.1 of the May 9, 2019 Form 8-K for more information regarding our involvement with MEPPs. The following table presents a summary of the components of net pension (income) cost (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Service cost $ 10.2 $ 9.4 $ 32.5 $ 33.5 Interest cost 58.8 51.5 174.0 153.7 Expected return on plan assets (85.9 ) (82.1 ) (254.7 ) (246.7 ) Amortization of net actuarial loss 6.3 6.7 18.7 15.9 Amortization of prior service cost 1.3 1.3 3.9 3.5 Curtailment loss 0.1 — 1.0 — Company defined benefit plan income (9.2 ) (13.2 ) (24.6 ) (40.1 ) Multiemployer pension withdrawals (1.7 ) 4.2 (1.7 ) 184.2 Multiemployer and other plans 0.2 0.2 0.5 1.3 Net pension (income) cost $ (10.7 ) $ (8.8 ) $ (25.8 ) $ 145.4 The Condensed Consolidated Statements of Income line item “Pension and other postretirement non-service income” is equal to the non-service elements of our “Company defined benefit plan income” and our “Net postretirement cost” set forth in this Note 5. Retirement Plans During the three and nine months ended June 30, 2019, we made contributions to our qualified and supplemental defined benefit pension plans of $6.6 million and $16.1 million, respectively, and for the three and nine months ended June 30, 2018, we made contributions of $10.8 million and $31.5 million, respectively. We maintain other postretirement benefit plans that provide certain health care and life insurance benefits for certain salaried and hourly employees who meet specified age and service requirements as defined by the plans. The following table presents a summary of the components of the net postretirement cost (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Service cost $ 0.2 $ 0.4 $ 0.8 $ 1.2 Interest cost 1.9 2.1 5.8 6.1 Amortization of net actuarial (gain) loss (0.7 ) 0.3 (1.5 ) 0.2 Amortization of prior service credit (0.7 ) (1.1 ) (2.1 ) (3.2 ) Net postretirement cost $ 0.7 $ 1.7 $ 3.0 $ 4.3 During the three and nine months ended June 30, 2019, we funded an aggregate of $2.2 million and $6.6 million, respectively, and for the three and nine months ended June 30, 2018, we funded an aggregate of $2.3 million and $7.1 million, respectively, to our other postretirement benefit plans.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 6. Income Taxes The effective tax rate for the three and nine months ended June 30, 2019 was an expense of 23.4% and 25.2%, respectively. The effective tax rate for the three months ended June 30, 2019 was higher than the statutory federal rate primarily due to (i) the inclusion of state taxes, (ii) income derived from certain foreign jurisdictions subject to higher tax rates, (iii) the exclusion of tax benefits related to losses recorded by certain foreign operations, partially offset by (iv) the inclusion of tax benefits related to state tax law changes and (v) research and development tax credits. The effective tax rate for the nine months ended June 30, 2019 was higher than the statutory federal rate primarily due to (i) the inclusion of state taxes, (ii) income derived from certain foreign jurisdictions subject to higher tax rates, (iii) the exclusion of tax benefits related to losses recorded by certain foreign operations, (iv) the limitation of certain transaction costs and (v) the increase of deferred tax liabilities in certain state jurisdictions, partially offset by (vi) the inclusion of tax benefits related to share-based compensation and state tax law changes, (vii) research and development tax credits and (viii) an adjustment of the valuation allowance against net operating losses of foreign subsidiaries. The effective tax rate for the three and nine months ended June 30, 2018 was an expense of 23.7% and a benefit of 147.1%, respectively. The effective tax rate for the three months ended June 30, 2018 was lower than the statutory federal rate primarily due to (i) favorable tax items, such as the domestic production deduction, the tax benefit of share-based compensation and cash tax planning that resulted in reduced deferred tax liabilities (ii) the true up of certain deferred taxes and foreign tax returns, partially offset by (iii) the inclusion of state taxes, (iv) the provisional amounts related to the enactment of the Tax Act (discussed below) and (v) the exclusion of tax benefits related to losses recorded by certain foreign operations. The effective tax rate for the nine months ended June 30, 2018 was lower than the statutory federal rate primarily due to (i) the provisional amounts related to the enactment of the Tax Act (discussed below), (ii) favorable tax items, such as the domestic production deduction, the tax benefit of share-based compensation and cash tax planning that resulted in reduced deferred tax liabilities (iii) the true up of certain deferred taxes and foreign tax returns, partially offset by (iv) the inclusion of state taxes and (v) the exclusion of tax benefits related to losses recorded by certain foreign operations. Impacts of the Tax Act On December 22, 2017, the Tax Act was signed into law. The Tax Act contains significant changes to corporate taxation, including (i) the reduction of the corporate income tax rate to 21%, (ii) the acceleration of expensing for certain business assets, (iii) the one-time transition tax related to the transition of U.S. international tax from a worldwide tax system to a territorial tax system, (iv) the repeal of the domestic production deduction, (v) additional limitations on the deductibility of interest expense and (vi) expanded limitations on executive compensation. In order to calculate the effects of the new corporate tax rate on our deferred tax balances, ASC 740 “ Income Taxes In December 2017, the SEC staff issued Staff Accounting Bulletin (“ SAB Note 5. Income Taxes The following table sets forth the changes in the reserve for uncertain tax positions during the nine months ended June 30, 2019 (in millions): Balance at beginning of fiscal year $ 127.1 Additions related to purchase accounting (1) 1.0 Additions for tax positions taken in current year (2) 103.8 Additions for tax positions taken in prior fiscal years 1.0 Additions for currency translation adjustments 1.4 Reductions as a result of a lapse of the applicable statute of limitations (3.0 ) Balance at June 30, 2019 $ 231.3 (1) (2) Resolution of the uncertain tax positions could have a material adverse effect on our cash flows or materially benefit our results of operations in future periods depending upon their ultimate resolution. Beginning in fiscal 2019, the Tax Act imposed a provision for the Global Intangible Low-taxed Income (“ GILTI

Segment Information

Segment Information	9 Months Ended
Segment Information	Jun. 30, 2019
Segment Reporting [Abstract]
Segment Information	Note 7. We report our financial results of operations in the following three reportable segments: Corrugated Packaging, which consists of our containerboard mill, corrugated packaging and distribution operations, as well as our merchandising displays and recycling procurement operations; Consumer Packaging, which consists of our consumer mills, food and beverage and partition operations; and Land and Development, which sells real estate primarily in the Charleston, SC region. Effective in the first quarter of fiscal 2019, we aligned our financial results for all periods presented move our merchandising displays operations from our Consumer Packaging segment to our Corrugated Packaging segment and to allocate certain previously non-allocated costs and certain pension and other postretirement non-service income to our reportable segments. The following table shows selected operating data for our segments (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Net sales (aggregate): Corrugated Packaging $ 3,072.8 $ 2,444.6 $ 8,797.3 $ 7,155.6 Consumer Packaging 1,650.1 1,669.6 4,937.2 4,908.2 Land and Development 8.6 64.8 23.3 102.9 Total $ 4,731.5 $ 4,179.0 $ 13,757.8 $ 12,166.7 Less net sales (intersegment): Corrugated Packaging $ 19.7 $ 21.6 $ 57.1 $ 63.0 Consumer Packaging 21.8 19.9 63.3 55.2 Total $ 41.5 $ 41.5 $ 120.4 $ 118.2 Net sales (unaffiliated customers): Corrugated Packaging $ 3,053.1 $ 2,423.0 $ 8,740.2 $ 7,092.6 Consumer Packaging 1,628.3 1,649.7 4,873.9 4,853.0 Land and Development 8.6 64.8 23.3 102.9 Total $ 4,690.0 $ 4,137.5 $ 13,637.4 $ 12,048.5 Segment income: Corrugated Packaging $ 392.7 $ 321.9 $ 949.8 $ 854.6 Consumer Packaging 91.0 126.1 253.1 314.9 Land and Development 1.6 9.9 2.8 25.3 Segment income 485.3 457.9 1,205.7 1,194.8 (Loss) gain on sale of certain closed facilities (2.7 ) — 47.8 — Multiemployer pension withdrawals 1.7 (4.2 ) 1.7 (184.2 ) Land and Development impairments — (1.7 ) (13.0 ) (29.3 ) Restructuring and other costs (17.9 ) (17.1 ) (107.1 ) (65.1 ) Non-allocated expenses (24.4 ) (13.0 ) (67.8 ) (50.3 ) Interest expense, net (111.1 ) (76.7 ) (317.3 ) (219.8 ) (Loss) gain on extinguishment of debt (3.2 ) 0.9 (4.7 ) — Other income (expense), net 3.7 9.7 (2.3 ) 13.3 Income before income taxes $ 331.4 $ 355.8 $ 743.0 $ 659.4 In October 2018, our containerboard and pulp mill located in Panama City, FL sustained extensive damage from Hurricane Michael. In the three and nine months ended June 30, 2019, we received $30.0 million and $110.0 million of insurance proceeds, respectively, in our Corrugated Packaging segment related primarily to the Panama City mill. The proceeds received were recorded in the condensed consolidated statements of income as a reduction to cost of goods sold. The following table shows selected data for our segments (in millions): June 30, 2019 September 30, 2018 Intangibles, net: Corrugated Packaging $ 1,711.5 $ 506.2 Consumer Packaging 2,463.3 2,615.8 Total $ 4,174.8 $ 3,122.0 Identifiable assets: Corrugated Packaging $ 16,893.5 $ 11,069.6 Consumer Packaging 11,216.9 11,511.1 Land and Development 27.4 49.1 Assets held for sale 26.6 59.5 Corporate 2,647.7 2,671.2 Total $ 30,812.1 $ 25,360.5 The changes in the carrying amount of goodwill during the nine months ended June 30 Corrugated Packaging Consumer Packaging Total Balance as of September 30, 2018 Goodwill $ 1,966.8 $ 3,653.6 $ 5,620.4 Accumulated impairment losses (0.1 ) (42.7 ) (42.8 ) 1,966.7 3,610.9 5,577.6 Goodwill acquired 1,745.1 6.8 1,751.9 Purchase price allocation adjustments 0.9 (2.0 ) (1.1 ) Translation and other adjustments (6.9 ) 0.4 (6.5 ) Balance as of June 30, 2019 Goodwill 3,705.9 3,658.8 7,364.7 Accumulated impairment losses (0.1 ) (42.7 ) (42.8 ) $ 3,705.8 $ 3,616.1 $ 7,321.9 We review the carrying value of our goodwill annually at the beginning of the fourth quarter of each fiscal year, or more often if events or changes in circumstances indicate that the carrying amount may exceed fair value. We determine recoverability by comparing the estimated fair value of the reporting unit to which the goodwill applies to the carrying value (including goodwill) of that reporting unit. We determine the fair value of each reporting unit using the discounted cash flow method or, as appropriate, a combination of the discounted cash flow method and the guideline public company method. See “ Note 1. Description of Business and Summary of Significant Accounting Policies — Goodwill and Long-Lived Assets ” During the third quarter of fiscal 2019, we tested our goodwill for potential impairment on an interim basis due to changing market conditions, including the impact on the trading price of our Common Stock. All reporting units that have goodwill were noted to have a fair value that exceeded their carrying values as of the interim impairment test date. The discount rate used for each reporting unit ranged from 8.5% to 14.0%. We used perpetual growth rates in the reporting units that have goodwill ranging from 0.0% to 1.0%. Our Consumer Packaging reporting unit had a fair value that exceeded its carrying value by less than 10%. Additionally, Victory Packaging, a new reporting unit acquired as part of the KapStone Acquisition, had a fair value that exceeded its carrying value by less than 10% primarily due its recent acquisition. If we had concluded that it was appropriate to increase the discount rate we used by 100 basis points to estimate the fair value of each reporting unit that has goodwill, the fair value of each of our reporting units would have continued to exceed its carrying value, except for the Consumer Packaging reporting unit. The Consumer Packaging reporting unit had $ 3,616.1 million of goodwill at June 30, 2019. We will continue to monitor industry ec onomic trends until the end of our fiscal year to determine if additional testing for goodwill impairment is warranted. We have not made any material changes to our impairment loss assessment methodology during the past three fiscal years. Currently, we do not believe there is a reasonable likelihood that there will be a material change in future assumptions or estimates we use to calculate impairment losses. However, if actual results are not consistent with our assumptions and estimates, we may be exposed to impairment losses that could be material. See “ We Have a Significant Amount of Goodwill and Other Intangible Assets and a Write-Down Would Adversely Impact Our Operating Results and Shareholders’ Equity ” in the “ Risk Factors ” section of our Fiscal 2018 Form 10-K.

Inventories

Inventories	9 Months Ended
Inventories	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Note 8. Inventories We value substantially all of our U.S. inventories at the lower of cost or market, with cost determined on a last-in first-out (“ LIFO FIFO The components of inventories were as follows (in millions): June 30, 2019 September 30, 2018 Finished goods and work in process $ 930.4 $ 867.0 Raw materials 808.5 730.0 Spare parts and supplies 485.7 368.2 Inventories at FIFO cost 2,224.6 1,965.2 LIFO reserve (150.4 ) (135.6 ) Net inventories $ 2,074.2 $ 1,829.6

Assets Held For Sale

Assets Held For Sale	9 Months Ended
Assets Held For Sale	Jun. 30, 2019
Assets Held For Sale [Abstract]
Assets Held for Sale	Note 9. Assets Held For Sale Due to our accelerated monetization strategy, our Land and Development portfolio has met the held for sale criteria and is classified as assets held for sale. Assets held for sale at June 30, 2019 and September 30, 2018 of $26.6 million and $59.5 million, respectively, include $16.0 million and $33.5 million, respectively, of Land and Development portfolio assets. The remainder is primarily related to closed facilities.

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
Property, Plant and Equipment	Jun. 30, 2019
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Note 10. Property, Plant and Equipment The components of property, plant and equipment were as follows (in millions): June 30, 2019 September 30, 2018 Property, plant and equipment at cost: Land and buildings $ 2,439.6 $ 2,078.9 Machinery and equipment 14,487.8 12,064.0 Forestlands and mineral rights 152.9 158.0 Transportation equipment 31.8 30.1 Leasehold improvements 99.1 88.9 17,211.2 14,419.9 Less: accumulated depreciation, depletion and amortization (6,041.9 ) (5,337.4 ) Property, plant and equipment, net $ 11,169.3 $ 9,082.5

Fair Value

Fair Value	9 Months Ended
Fair Value	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value	Note 11. Fair Value Assets and Liabilities Measured or Disclosed at Fair Value We estimate fair values in accordance with ASC 820, “Fair Value Measurement Note 12. Fair Value “ Note 12. Debt ” of the Notes to Condensed Consolidated Financial Statements. Note 4. Retirement Plans Financial Instruments Not Recognized at Fair Value Financial instruments not recognized at fair value on a recurring or nonrecurring basis include cash and cash equivalents, accounts receivable, certain other current assets, short-term debt, accounts payable, certain other current liabilities and long-term debt. With the exception of long-term debt, the carrying amounts of these financial instruments approximate their fair values due to their short maturities. Fair Value of Nonfinancial Assets and Nonfinancial Liabilities We measure certain nonfinancial assets and nonfinancial liabilities at fair value on a nonrecurring basis. These assets and liabilities include cost and equity method investments when they are deemed to be other-than-temporarily impaired, assets acquired and liabilities assumed in an acquisition or in a nonmonetary exchange, and property, plant and equipment and intangible assets that are written down to fair value when they are held for sale or determined to be impaired. During the three and nine months ended June 30, 2019 and 2018, we did not have any significant nonfinancial assets or nonfinancial liabilities that were measured at fair value on a nonrecurring basis in periods subsequent to initial recognition other than in the second quarter of fiscal 2019 when we recorded a $13.0 million pre-tax non-cash impairment of certain mineral rights, a $1.7 million pre-tax non-cash real estate impairment in the third quarter of fiscal 2018 and a $27.6 million pre-tax non-cash impairment of certain mineral rights and real estate in the first quarter of fiscal 2018. The $27.6 million included a $23.6 million impairment of mineral rights that was driven by the non-renewal of a lease and associated with declining oil and gas prices, and the other $4.0 million was recorded in connection with the write-down of the carrying value of real estate projects where the projected sales proceeds were less than the carrying value. Accounts Receivable Sales Agreement Until September 25, 2018, we had been a party to an accounts receivable sales agreement (the “ Prior A/R Sales Agreement A/R Sales Agreement Transfers and Servicing The following table presents a summary of the activity under the A/R Sales Agreement and the Prior A/R Sales Agreement for the nine months ended June 30, 2019 and June 30, 2018 (in millions): Nine Months Ended June 30, 2019 2018 Receivable from financial institution at beginning of fiscal year $ — $ 24.9 Receivables sold to the financial institution and derecognized 1,453.5 1,194.2 Receivables collected by financial institution (1,441.6 ) (1,183.2 ) Cash paid to (proceeds from) financial institution (11.9 ) (24.0 ) Receivable $ — $ 11.9 The October 1, 2018 adoption of ASU 2016-15 resulted in a change in classification of proceeds received for beneficial interests obtained from transferring trade receivables in securitization transactions as cash provided by investing activities instead of cash provided by operating activities in the statement of cash flows. Although this aspect of the ASU does not have a material effect on our consolidated financial statements on a prospective basis (from October 1, 2018) because the creation of beneficial interest was eliminated under the terms of the A/R Sales Agreement effective September 25, 2018, we have applied the provisions of this ASU retrospectively to prior years. As a result, cash provided by operating activities for the nine months ended June 30, 2018 decreased by $346.1 million with a corresponding increase to cash provided by investing activities. Based on current rates and levels of receivables sold, the expense recorded in connection with the sale is approximately $4 million per quarter and is recorded in “other (expense) income, net”. The future amount may fluctuate based on the level of activity and other factors. Although the sales are made without recourse, we maintain continuing involvement with the sold receivables as we provide collections services related to the transferred assets. The associated servicing liability is not material given the high quality of the customers underlying the receivables and the anticipated short collection period.

Debt

Debt	9 Months Ended
Debt	Jun. 30, 2019
Debt [Abstract]
Debt	Note 12. Debt See “ Note 13. Debt The following table shows the carrying value of the individual components of our debt (in millions): June 30, 2019 September 30, 2018 Public bonds due fiscal 2019 to 2022 $ 509.1 $ 1,470.9 Public bonds due fiscal 2023 to 2028 3,768.0 2,534.4 Public bonds due fiscal 2029 to 2033 2,200.6 964.1 Public bonds due fiscal 2037 to 2047 179.0 178.5 Term loan facilities 2,506.9 599.4 Revolving credit and swing facilities 405.3 355.0 Receivables-backed financing facility 150.0 — Commercial paper 445.6 — Capital lease obligations 188.5 171.0 Supplier financing and commercial card programs 126.8 105.1 International and other debt 58.4 36.8 Total debt 10,538.2 6,415.2 Less: current portion of debt 779.1 740.7 Long-term debt due after one year $ 9,759.1 $ 5,674.5 A portion of the debt classified as long-term may be paid down earlier than scheduled at our discretion without penalty. Certain customary restrictive covenants govern the maximum availability under our credit facilities. We test and report our compliance with these covenants as required and were in compliance with all of our covenants at June 30, 2019 . The estimated fair value of our debt was approximately $11.0 billion as of June 30, 2019 and $6.4 billion at September 30, 2018. The fair value of our long-term debt is categorized as level 2 within the fair value hierarchy and is primarily either based on quoted prices for those or similar instruments or approximates the carrying amount as the variable interest rates reprice frequently at observable current market rates. Notes Issued On May 16, 2019, WRKCo issued $500.0 million aggregate principal amount of its 3.90% Senior Notes due 2028 (the “ June 2028 Notes 2032 Notes May 2019 Notes Securities Act MWV RKT Subsidiary Guarantors On December 3, 2018, WRKCo issued $750.0 million aggregate principal amount of its 4.65% Senior Notes due 2026 (the “ 2026 Notes 2029 Notes December 2018 Notes Exchanged Notes During the quarter ended March 31, 2019, we conducted offers to exchange WRKCo’s $500.0 million aggregate principal amount of 3.00% Senior Notes due 2024 (the “ 2024 Notes 2025 Notes 2027 Notes 2028 Notes Delayed Draw Credit Facilities On March 7, 2018, we entered into a credit agreement that provided for $3.8 billion of senior unsecured term loans, consisting of a 364-day $300.0 million term loan, a 3-year $1.75 billion term loan and a 5-year $1.75 billion term loan (collectively, the “ Delayed Draw Credit Facilities On November 2, 2018, in connection with the closing of the KapStone Acquisition, we drew upon the facility in full. The proceeds of the Delayed Draw Credit Facilities and other sources of cash were used to pay the consideration for the KapStone Acquisition, to repay certain existing indebtedness of KapStone and to pay fees and expenses incurred in connection with the KapStone Acquisition. The Delayed Draw Credit Facilities are senior unsecured obligations of , as borrower, and each of the Company , respectively, as guarantors. On December 3, 2018, in connection with the issuance of the December 2018 Notes, we repaid the $300.0 million 364-day term loan under the Delayed Draw Credit Facilities, and prepaid $926.5 million of the 3-year term loan and $262.5 million of the 5-year term loan. In the third quarter of fiscal 2019, we prepaid $700.0 million of the 3-year term loan primarily using proceeds from the issuance of the May 2019 Notes. At June 30, 2019, there was $123.4 million outstanding on the 3-year term loan and $1,484.1 million outstanding on the 5-year term loan. On July 30, 2019, we fully repaid all amounts due on the 3-year term loan using proceeds from the issuance of commercial paper. At our option, loans issued under the Delayed Draw Credit Facilities will bear interest at a floating rate based on either LIBOR or an alternate base rate, in each case plus an applicable interest rate margin. The applicable interest rate margin was initially 1.125% to 2.000% per annum for LIBOR rate loans and 0.125% to 1.000% per annum for alternate base rate loans, in each case depending on the Leverage Ratio (as defined in the credit agreement) or our corporate credit ratings, whichever yields a lower applicable interest rate margin, at such time. On February 26, 2019, we amended the Delayed Draw Credit Facilities agreement. The applicable interest rate margin for the 3-year term loan is now 1.000% to 1.875% for LIBOR rate loans and 0.000% to 0.875% for alternate base rate loans. The applicable interest rate margin for the 5-year term loan is now 1.000% to 1.950% for LIBOR rate loans and 0.000% to 0.950% for alternate base rate loans. Receivables-Backed Financing Facility On May 2, 2019, we amended our $700.0 million receivables securitization agreement (the “ Receivables Securitization Facility European Revolving Credit Facility On April 27, 2018, we entered into a €500.0 million revolving credit facility with an incremental €100.0 million accordion feature with Coöperatieve Rabobank U.A., New York Branch as the administrative agent for the syndicate of banks. This facility provides for a 3-year unsecured U.S. dollar, Euro and Sterling denominated borrowing of not more than €500.0 million and matures on April 27, 2021. At June 30, 2019 Commercial Paper Program On October 31, 2017, we established an unsecured commercial paper program, pursuant to which we were able to issue short-term, unsecured commercial paper notes in an aggregate principal amount at any time not to exceed $1.0 billion with up to 397-day maturities. On December 7, 2018, we terminated the commercial paper program and established a new unsecured commercial paper program with WRKCo as the issuer. Under the new program, we may issue short-term unsecured commercial paper notes in an aggregate principal amount at any time not to exceed $ 1.0 billion with up to 397-day maturities. The commercial paper program has no expiration date and can be terminated by eithe r the agent or us with not less than 30 days ’ notice. Our $ 2.0 billion unsecured revolving credit facility is intended to backstop the commercial paper program. Amounts available under the program may be borrowed, repaid and re-borrowed from time to time. The net proceeds from issuances of notes under the program wer e used to repay amounts outstanding under the KapStone securitization facility that were assumed in the KapStone Acquisition and subsequently terminated, and have been, and are expected to continue to be, used for general corporate purposes. At June 30, 20 19 , there was $ 445.6 million outstanding and the average borrowing rate was 2.61 %. As of June 30, 2019 , $ 250.0 million of the total amount outstanding was classified as long-term debt. Term Loan On June 7, 2019, we entered into a $300.0 million credit agreement providing for a 5-year unsecured term loan with Bank of America, N.A., as administrative agent. The facility is scheduled to mature on June 7, 2024. The proceeds from the facility were used to prepay a portion of the amounts outstanding under our 3-year term loan and repay amounts outstanding under our commercial paper program. The applicable interest rate margin was initially 0.825% to 1.750% per annum for LIBOR rate loans and 0.000% to 0.750% per annum for alternate base rate loans, in each case depending on the Leverage Ratio (as defined in the credit agreement) or our corporate credit ratings, whichever yields a lower applicable interest rate margin, at such time. The debt issuance costs, which are being amortized over the term of the credit agreement, were insignificant. At June 30, 2019, there was $300.0 million outstanding. Brazil Delayed Draw Credit Facilities On April 10, 2019, we entered into a credit agreement to provide for BRL 750.0 million of senior unsecured term loans with an incremental BRL 250.0 million accordion feature (the “ Brazil Delayed Draw Credit Facilities As of , the aggregate maturities of debt, excluding capital lease obligations, for the remainder of the current fiscal year and the succeeding four fiscal years and thereafter were as follows (in millions): Remaining fiscal 2019 $ 532.7 Fiscal 2020 117.8 Fiscal 2021 357.4 Fiscal 2022 1,561.4 Fiscal 2023 537.6 Thereafter 7,076.0 Fair value of debt step-up, deferred financing costs and unamortized bond discounts 166.8 Total $ 10,349.7 As of June 30, 2019 Remaining fiscal 2019 $ 1.8 Fiscal 2020 6.6 Fiscal 2021 4.9 Fiscal 2022 3.9 Fiscal 2023 2.0 Thereafter 151.9 Fair value step-up 17.4 Total $ 188.5

Selected Condensed Consolidatin

Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors	9 Months Ended
	Jun. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors	Note 13. Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors The 2024 Notes, the 2025 Notes, the 2026 Notes, the 2027 Notes, the 2028 Notes, the June 2028 Notes, the 2029 Notes and the 2032 Notes (the “ Notes Issuer Parent In accordance with GAAP, we retrospectively account for changes in our legal structure that constitute transfers of businesses between issuers, guarantors and non-guarantors. As such, our prior period financials may vary from those previously reported. The information in the tables reflect such revisions, as well as revisions to correct immaterial errors in the prior presentation of our financial statements. In accordance with Rule 3-10 of Regulation S-X, the following tables present condensed consolidating financial data of the Parent, the Issuer, the Subsidiary Guarantors, the non-guarantor subsidiaries and eliminations. Such financial data include the related Condensed Consolidating Statements of Income for the three and nine months ended June 30, 2019 and June 30, 2018, Condensed Consolidating Balance Sheets as of June 30, 2019 and September 30, 2018 and Condensed Consolidating Statements of Cash Flows for the nine months ended June 30, 2019 and June 30, 2018. CONDENSED CONSOLIDATING STATEMENTS OF INCOME Three Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 643.0 $ 4,676.3 $ (629.3 ) $ 4,690.0 Cost of goods sold — — 475.6 3,844.9 (619.4 ) 3,701.1 Selling, general and administrative, excluding intangible amortization — (0.4 ) 26.0 416.8 — 442.4 Selling, general and administrative intangible amortization — — 26.1 76.3 — 102.4 Loss on disposal of assets — — 0.1 6.4 — 6.5 Multiemployer pension withdrawals — — — (1.7 ) — (1.7 ) Restructuring and other costs — 1.4 0.1 16.4 — 17.9 Operating profit (loss) — (1.0 ) 115.1 317.2 (9.9 ) 421.4 Interest expense, net — (66.5 ) (36.9 ) (7.7 ) — (111.1 ) Intercompany interest (expense) income, net — (2.5 ) (33.3 ) 25.9 9.9 — Loss on extinguishment of debt — (0.8 ) (2.3 ) (0.1 ) — (3.2 ) Pension and other postretirement non- service (expense) income — — (1.4 ) 20.3 — 18.9 Other (expense) income, net — — (35.2 ) 38.9 — 3.7 Equity in income of unconsolidated entities — — — 1.7 — 1.7 Equity in income (loss) of consolidated entities 252.6 268.2 (19.5 ) — (501.3 ) — Income before income taxes 252.6 197.4 (13.5 ) 396.2 (501.3 ) 331.4 Income tax benefit (expense) — 17.9 (1.9 ) (93.6 ) — (77.6 ) Consolidated net income (loss) 252.6 215.3 (15.4 ) 302.6 (501.3 ) 253.8 Less: Net income attributable to noncontrolling interests — — — (1.2 ) — (1.2 ) Net income (loss) attributable to common stockholders $ 252.6 $ 215.3 $ (15.4 ) $ 301.4 $ (501.3 ) $ 252.6 Comprehensive income attributable to common stockholders $ 282.7 $ 244.9 $ 12.0 $ 332.2 $ (589.1 ) $ 282.7 CONDENSED CONSOLIDATING STATEMENTS OF INCOME Nine Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 1,906.0 $ 13,648.2 $ (1,916.8 ) $ 13,637.4 Cost of goods sold — — 1,503.3 11,370.7 (1,906.9 ) 10,967.1 Selling, general and administrative, excluding intangible amortization — — 53.3 1,234.1 — 1,287.4 Selling, general and administrative intangible amortization — — 78.4 219.3 — 297.7 Loss (gain) on disposal of assets — — 0.1 (37.4 ) — (37.3 ) Multiemployer pension withdrawals — — — (1.7 ) — (1.7 ) Land and Development impairments — — — 13.0 — 13.0 Restructuring and other costs — 5.3 0.2 101.6 — 107.1 Operating profit (loss) — (5.3 ) 270.7 748.6 (9.9 ) 1,004.1 Interest expense, net — (178.5 ) (128.8 ) (10.0 ) — (317.3 ) Intercompany interest income (expense), net — 1.0 (87.9 ) 77.0 9.9 — Loss on extinguishment of debt — (2.6 ) (1.9 ) (0.2 ) — (4.7 ) Pension and other postretirement non- service (expense) income — — (4.8 ) 59.7 — 54.9 Other (expense) income, net — (4.0 ) (35.6 ) 37.3 — (2.3 ) Equity in income of unconsolidated entities — — — 8.3 — 8.3 Equity in income of consolidated entities 552.1 664.9 397.8 — (1,614.8 ) — Income before income taxes 552.1 475.5 409.5 920.7 (1,614.8 ) 743.0 Income tax benefit (expense) — 46.9 (3.2 ) (231.2 ) — (187.5 ) Consolidated net income 552.1 522.4 406.3 689.5 (1,614.8 ) 555.5 Less: Net income attributable to noncontrolling interests — — — (3.4 ) — (3.4 ) Net income attributable to common stockholders $ 552.1 $ 522.4 $ 406.3 $ 686.1 $ (1,614.8 ) $ 552.1 Comprehensive income attributable to common stockholders $ 552.0 $ 522.0 $ 406.5 $ 686.9 $ (1,615.4 ) $ 552.0 CONDENSED CONSOLIDATING STATEMENTS OF INCOME Three Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 673.1 $ 4,138.2 $ (673.8 ) $ 4,137.5 Cost of goods sold — — 529.7 3,414.5 (673.8 ) 3,270.4 Selling, general and administrative, excluding intangible amortization — — 20.9 359.8 — 380.7 Selling, general and administrative intangible amortization — — 26.1 49.5 — 75.6 Loss on disposal of assets — — — 2.7 — 2.7 Multiemployer pension withdrawal — — — 4.2 — 4.2 Land and Development impairments — — — 1.7 — 1.7 Restructuring and other costs — 3.0 0.1 14.0 — 17.1 Operating profit (loss) — (3.0 ) 96.3 291.8 — 385.1 Interest expense, net (0.6 ) (21.6 ) (43.0 ) (11.5 ) — (76.7 ) Intercompany interest income (expense), net — 8.5 (19.7 ) 11.2 — — Gain (loss) on extinguishment of debt — — 1.0 (0.1 ) — 0.9 Pension and other postretirement non- service income — — — 21.3 — 21.3 Other (expense) income, net — (0.3 ) (8.9 ) 18.9 — 9.7 Equity in income of unconsolidated entities — — 5.0 10.5 — 15.5 Equity in income of consolidated entities — 281.7 159.3 — (441.0 ) — Income (loss) before income taxes (0.6 ) 265.3 190.0 342.1 (441.0 ) 355.8 Income tax benefit (expense) — 3.5 (4.9 ) (83.1 ) — (84.5 ) Consolidated net income (loss) (0.6 ) 268.8 185.1 259.0 (441.0 ) 271.3 Less: Net income attributable to noncontrolling interests — — — (3.1 ) — (3.1 ) Net income (loss) attributable to common stockholders $ (0.6 ) $ 268.8 $ 185.1 $ 255.9 $ (441.0 ) $ 268.2 Comprehensive income (loss) attributable to common stockholders $ (0.6 ) $ 36.2 $ (38.2 ) $ 23.1 $ 15.1 $ 35.6 CONDENSED CONSOLIDATING STATEMENTS OF INCOME Nine Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 1,916.9 $ 12,096.2 $ (1,964.6 ) $ 12,048.5 Cost of goods sold — — 1,489.3 10,093.8 (1,964.6 ) 9,618.5 Selling, general and administrative, excluding intangible amortization — 0.4 70.2 1,086.7 — 1,157.3 Selling, general and administrative intangible amortization — — 78.2 145.1 — 223.3 Loss on disposal of assets — — 0.1 6.5 — 6.6 Multiemployer pension withdrawal — 6.5 12.5 165.2 — 184.2 Land and Development impairments — — — 29.3 — 29.3 Restructuring and other costs — 6.3 5.4 53.4 — 65.1 Operating profit (loss) — (13.2 ) 261.2 516.2 — 764.2 Interest expense, net (0.7 ) (65.5 ) (130.7 ) (22.9 ) — (219.8 ) Intercompany interest income (expense), net — 20.3 (52.0 ) 31.7 — — (Loss) gain on extinguishment of debt — (1.6 ) 1.9 (0.3 ) — — Pension and other postretirement non- service (expense) income — — (0.3 ) 70.8 — 70.5 Other income (expense), net — 0.7 (4.6 ) 17.2 — 13.3 Equity in income of unconsolidated entities — — 7.5 23.7 — 31.2 Equity in income of consolidated entities — 1,676.1 1,182.4 — (2,858.5 ) — Income (loss) before income taxes (0.7 ) 1,616.8 1,265.4 636.4 (2,858.5 ) 659.4 Income tax benefit — 10.4 119.5 840.0 — 969.9 Consolidated net income (loss) (0.7 ) 1,627.2 1,384.9 1,476.4 (2,858.5 ) 1,629.3 Less: Net income attributable to noncontrolling interests — — — (2.8 ) — (2.8 ) Net income (loss) attributable to common stockholders $ (0.7 ) $ 1,627.2 $ 1,384.9 $ 1,473.6 $ (2,858.5 ) $ 1,626.5 Comprehensive income (loss) attributable to common stockholders $ (0.7 ) $ 1,410.2 $ 1,191.3 $ 1,256.7 $ (2,448.0 ) $ 1,409.5 CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 12.5 $ 166.6 $ — $ 179.1 Accounts receivable — — 25.8 2,404.8 (32.5 ) 2,398.1 Inventories — — 241.6 1,832.6 — 2,074.2 Other current assets 0.1 0.7 6.7 508.2 — 515.7 Intercompany receivables — 654.7 — 592.8 (1,247.5 ) — Assets held for sale — — — 26.6 — 26.6 Total current assets 0.1 655.4 286.6 5,531.6 (1,280.0 ) 5,193.7 Property, plant and equipment, net — — 19.2 11,150.1 — 11,169.3 Goodwill — — 1,151.4 6,170.5 — 7,321.9 Intangibles, net — — 1,511.0 2,663.8 — 4,174.8 Restricted assets held by special purpose entities — — — 1,276.0 — 1,276.0 Prepaid pension asset — — — 463.3 — 463.3 Intercompany notes receivable — 155.0 175.5 3,026.8 (3,357.3 ) — Investments in consolidated subsidiaries 12,036.8 18,366.0 20,055.3 — (50,458.1 ) — Other assets — 15.0 190.4 1,018.5 (10.8 ) 1,213.1 Total Assets $ 12,036.9 $ 19,191.4 $ 23,389.4 $ 31,300.6 $ (55,106.2 ) $ 30,812.1 LIABILITIES AND EQUITY Current liabilities: Current portion of debt $ — $ 354.3 $ 110.3 $ 314.5 $ — $ 779.1 Accounts payable — 1.0 32.9 1,705.4 (32.5 ) 1,706.8 Accrued compensation and benefits 0.1 — 10.1 417.6 — 427.8 Other current liabilities — 47.3 129.0 500.5 — 676.8 Intercompany payables 209.1 — 1,038.4 — (1,247.5 ) — Total current liabilities 209.2 402.6 1,320.7 2,938.0 (1,280.0 ) 3,590.5 Long-term debt due after one year — 6,694.1 1,986.5 1,078.5 — 9,759.1 Intercompany notes payable — 636.3 2,390.5 330.5 (3,357.3 ) — Pension liabilities, net of current portion — — 135.1 110.9 — 246.0 Postretirement benefit liabilities, net of current portion — — 27.8 114.7 — 142.5 Non-recourse liabilities held by special purpose entities — — — 1,147.4 — 1,147.4 Deferred income taxes — — 255.5 2,721.1 (10.8 ) 2,965.8 Other long-term liabilities — 14.6 133.4 968.2 — 1,116.2 Redeemable noncontrolling interests — — — 3.3 — 3.3 Total stockholders’ equity 11,827.7 11,443.8 17,139.9 21,874.4 (50,458.1 ) 11,827.7 Noncontrolling interests — — — 13.6 — 13.6 Total equity 11,827.7 11,443.8 17,139.9 21,888.0 (50,458.1 ) 11,841.3 Total Liabilities and Equity $ 12,036.9 $ 19,191.4 $ 23,389.4 $ 31,300.6 $ (55,106.2 ) $ 30,812.1 CONDENSED CONSOLIDATING BALANCE SHEETS September 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total ASSETS Current Assets: Cash and cash equivalents $ — $ 0.2 $ 490.8 $ 145.8 $ — $ 636.8 Accounts receivable — 0.1 196.5 1,840.2 (26.1 ) 2,010.7 Inventories — — 233.4 1,596.2 — 1,829.6 Other current assets — 0.4 17.2 230.9 — 248.5 Intercompany receivables — 27.7 269.8 792.8 (1,090.3 ) — Assets held for sale — — — 59.5 — 59.5 Total current assets — 28.4 1,207.7 4,665.4 (1,116.4 ) 4,785.1 Property, plant and equipment, net — — 21.3 9,061.2 — 9,082.5 Goodwill — — 1,151.3 4,426.3 — 5,577.6 Intangibles, net — — 1,589.4 1,532.6 — 3,122.0 Restricted assets held by special purpose entities — — — 1,281.0 — 1,281.0 Prepaid pension asset — — — 420.0 — 420.0 Intercompany notes receivable — 884.2 33.1 2,865.4 (3,782.7 ) — Investments in consolidated subsidiaries — 13,260.3 15,066.3 — (28,326.6 ) — Other assets 3.4 12.4 172.8 910.8 (7.1 ) 1,092.3 Total Assets $ 3.4 $ 14,185.3 $ 19,241.9 $ 25,162.7 $ (33,232.8 ) $ 25,360.5 LIABILITIES AND EQUITY Current liabilities: Current portion of debt $ — $ — $ 609.5 $ 131.2 $ — $ 740.7 Accounts payable — 0.8 40.3 1,701.8 (26.1 ) 1,716.8 Accrued compensation and benefits — 0.2 10.7 388.4 — 399.3 Other current liabilities — 3.2 77.7 395.6 — 476.5 Intercompany payables 13.0 506.6 570.4 0.3 (1,090.3 ) — Total current liabilities 13.0 510.8 1,308.6 2,617.3 (1,116.4 ) 3,333.3 Long-term debt due after one year — 2,179.4 2,460.1 1,035.0 — 5,674.5 Intercompany notes payable — — 2,865.4 917.3 (3,782.7 ) — Pension liabilities, net of current portion — — 135.9 125.4 — 261.3 Postretirement benefit liabilities, net of current portion — — 28.1 106.7 — 134.8 Non-recourse liabilities held by special purpose entities — — — 1,153.7 — 1,153.7 Deferred income taxes — — 291.0 2,037.6 (7.1 ) 2,321.5 Other long-term liabilities — 16.1 106.2 872.5 — 994.8 Redeemable noncontrolling interests — — — 4.2 — 4.2 Total stockholders’ equity (9.6 ) 11,479.0 12,046.6 16,280.0 (28,326.6 ) 11,469.4 Noncontrolling interests — — — 13.0 — 13.0 Total equity (9.6 ) 11,479.0 12,046.6 16,293.0 (28,326.6 ) 11,482.4 Total Liabilities and Equity $ 3.4 $ 14,185.3 $ 19,241.9 $ 25,162.7 $ (33,232.8 ) $ 25,360.5 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Nine Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Operating activities: Net cash provided by (used for) operating activities $ 430.7 $ (512.4 ) $ 445.9 $ 1,035.4 $ — $ 1,399.6 Investing activities: Capital expenditures — — (2.5 ) (974.3 ) — (976.8 ) Cash paid related to business combinations, net of cash acquired — — — (3,368.3 ) — (3,368.3 ) Investment in unconsolidated entities equipment — — — (10.4 ) — (10.4 ) Proceeds from sale of property, plant and equipment — — — 108.3 — 108.3 Proceeds from property, plant and equipment insurance settlement — — — 16.5 — 16.5 Intercompany notes issued — — (0.1 ) (75.7 ) 75.8 — Intercompany notes proceeds — 9.2 4.3 3,870.2 (3,883.7 ) — Intercompany capital investment (563.0 ) (563.0 ) — — 1,126.0 — Other — — 28.2 1.8 — 30.0 Net cash (used for) provided by investing activities (563.0 ) (553.8 ) 29.9 (431.9 ) (2,681.9 ) (4,200.7 ) Financing activities: Proceeds from issuance of notes — 2,498.2 — — — 2,498.2 Additions to revolving credit facilities — 35.3 — 12.4 — 47.7 Additions to debt — 4,101.8 (1.0 ) 340.2 — 4,441.0 Repayments of debt — (2,187.1 ) (958.6 ) (1,519.3 ) — (4,665.0 ) Changes in commercial paper, net — 445.6 — — — 445.6 Other financing additions — — — 13.2 — 13.2 Issuances of common stock, net of related minimum tax withholdings 8.6 — — — — 8.6 Purchases of common stock (88.6 ) — — — — (88.6 ) Cash dividends paid to stockholders (350.7 ) — — — — (350.7 ) Cash distributions paid to noncontrolling interests — — — (3.4 ) — (3.4 ) Intercompany notes borrowing — — 75.7 0.1 (75.8 ) — Intercompany notes payments — (3,800.0 ) (70.2 ) (13.5 ) 3,883.7 — Intercompany capital receipt 563.0 — — 563.0 (1,126.0 ) — Other — (27.8 ) — 20.7 — (7.1 ) Net cash provided by (used for) financing activities 132.3 1,066.0 (954.1 ) (586.6 ) 2,681.9 2,339.5 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — — 3.9 — 3.9 (Decrease) increase in cash, cash equivalents and restricted cash — (0.2 ) (478.3 ) 20.8 — (457.7 ) Cash, cash equivalents and restricted cash at beginning of period — 0.2 490.8 145.8 — 636.8 Cash, cash equivalents and restricted cash at end of period $ — $ 0.0 $ 12.5 $ 166.6 $ — $ 179.1 The condensed consolidating statements of cash flows for the nine months ended June 30, 2019 do not include non-cash transactions between Parent, Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries. From time to time, we may enter into non-cash transactions for simplicity of execution of intercompany transactions. These may include intercompany non-cash capitalizations, intercompany non-cash returns of capital, intercompany debt-to-equity conversions or other transactions of a similar nature. The table below summarizes these non-cash transactions. Nine Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Operating activities: Intercompany receivables $ (140.9 ) $ — $ — $ — $ 140.9 $ — Intercompany payables $ — $ — $ — $ 140.9 $ (140.9 ) $ — Investing activities: Intercompany capital investment $ (10,396.2 ) $ (5,895.5 ) $ (6,880.5 ) $ — $ 23,172.2 $ — Intercompany return of capital $ 606.7 $ 1,479.6 $ 1,021.4 $ — $ (3,107.7 ) $ — Intercompany notes issued $ — $ (3,800.0 ) $ (4,666.4 ) $ (8,715.4 ) $ 17,181.8 $ — Intercompany notes proceeds $ — $ 4,519.8 $ 4,519.8 $ 4,759.6 $ (13,799.2 ) $ — Financing activities: Intercompany capital receipt $ — $ 10,396.2 $ 5,413.7 $ 7,362.3 $ (23,172.2 ) $ — Intercompany capital distribution $ (563.0 ) $ (606.7 ) $ (457.5 ) $ (1,480.5 ) $ 3,107.7 $ — Intercompany notes borrowing $ — $ 4,436.3 $ 479.1 $ 12,266.4 $ (17,181.8 ) $ — Intercompany notes payments $ — $ — $ (959.6 ) $ (12,839.6 ) $ 13,799.2 $ — Intercompany dividends paid $ — $ — $ (302.2 ) $ (1,419.6 ) $ 1,721.8 $ — CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Nine Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Operating activities: Net cash provided by operating activities $ 4.0 $ 359.2 $ 67.2 $ 733.5 $ (28.3 ) $ 1,135.6 Investing activities: Capital expenditures — — (4.4 ) (661.1 ) — (665.5 ) Cash paid related to business combinations, net of cash acquired — — — (188.2 ) — (188.2 ) Cash receipts on sold trade receivables — — — 346.1 — 346.1 Investment in unconsolidated entities — — — (111.1 ) — (111.1 ) Proceeds from sale of property, plant and equipment — — — 22.4 — 22.4 Proceeds from property, plant and equipment insurance settlement — — — 6.2 — 6.2 Intercompany notes issued — — (1.4 ) — 1.4 — Intercompany notes proceeds — — 3.9 — (3.9 ) — Intercompany return of capital — — 82.6 — (82.6 ) — Other — — 32.3 14.0 — 46.3 Net cash provided by (used for) investing activities — — 113.0 (571.7 ) (85.1 ) (543.8 ) Financing activities: Proceeds from issuance of notes — 1,197.3 — — — 1,197.3 (Repayments) additions to revolving credit facilities — (106.7 ) — 107.0 — 0.3 Additions to debt — 2.7 — 851.4 — 854.1 Repayments of debt — (1,025.2 ) (22.5 ) (975.0 ) — (2,022.7 ) Other financing repayments — — (7.3 ) (13.0 ) — (20.3 ) Issuances of common stock, net of related minimum tax withholdings — 23.2 — — — 23.2 Purchases of common stock — (100.8 ) — — — (100.8 ) Cash dividends paid to stockholders — (329.7 ) — — — (329.7 ) Cash distributions paid to noncontrolling interests — — — (26.6 ) — (26.6 ) Intercompany notes borrowing — — — 1.4 (1.4 ) — Intercompany notes payments — — — (3.9 ) 3.9 — Intercompany capital distribution — — — (82.6 ) 82.6 — Intercompany dividends — — — (28.3 ) 28.3 — Other (4.0 ) (20.0 ) — 30.0 — 6.0 Net cash used for financing activities (4.0 ) (359.2 ) (29.8 ) (139.6 ) 113.4 (419.2 ) Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (0.1 ) (23.9 ) — (24.0 ) Increase (decrease) in cash, cash equivalents and restricted cash — — 150.3 (1.7 ) — 148.6 Cash, cash equivalents and restricted cash at beginning of period — — 43.3 260.7 — 304.0 Cash, cash equivalents and restricted cash at end of period $ — $ — $ 193.6 $ 259.0 $ — $ 452.6 The condensed consolidati ng statements of cash flows for the nine months ended June 30, 2018 do not include non-cash transactions between Parent, Issuer, Guarantor Subsidiaries and Non-Guarantor Subsidiaries. From time to time, we may enter into non-cash transactions for simplicit y of execution of intercompany transactions. These may include intercompany non-cash capitalizations, intercompany non-cash returns of capital, intercompany debt-to-equity conversions or other transactions of a similar nature. The table below summarizes th ese non-cash transactions. Nine Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Investing activities: Intercompany capital investment $ — $ (755.3 ) $ (335.3 ) $ — $ 1,090.6 $ — Intercompany return of capital $ — $ 1,356.3 $ 766.0 $ — $ (2,122.3 ) $ — Intercompany notes issued $ — $ — $ — $ (392.1 ) $ 392.1 $ — Intercompany notes proceeds $ — $ — $ — $ 83.0 $ (83.0 ) $ — Financing activities: Intercompany capital receipt $ — $ — $ 736.9 $ 353.7 $ (1,090.6 ) $ — Intercompany capital distribution $ — $ — $ (1,356.3 ) $ (766.0 ) $ 2,122.3 $ — Intercompany notes borrowing $ — $ — $ 392.1 $ — $ (392.1 ) $ — Intercompany notes payments $ — $ (69.0 ) $ (14.0 ) $ — $ 83.0 $ — Intercompany dividends paid $ — $ — $ — $ (285.9 ) $ 285.9 $ —

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Jun. 30, 2019
Commitments And Contingencies [Abstract]
Commitments and Contingencies	Note 14. Commitments and Contingencies Environmental We are subject to a broad range of foreign, federal, state and local environmental, health and safety laws and regulations, including those governing discharges to air, soil and water, the management, treatment and disposal of hazardous substances, solid waste and hazardous wastes, the investigation and remediation of contamination resulting from historical site operations and releases of hazardous substances, and the health and safety of employees. Our compliance initiatives related to these laws and regulations could result in significant costs, which could negatively impact our results of operations, financial condition and cash flows. Any failure to comply with environmental or health and safety laws and regulations, or any permits and authorizations required thereunder, could subject us to fines, corrective action or other sanctions. We have been named as a potentially responsible party (“ PRP CERCLA On January 26, 2009, Smurfit-Stone and certain of its subsidiaries filed a voluntary petition for relief under Chapter 11 of the U.S. Bankruptcy Code. Smurfit-Stone’s Canadian subsidiaries also filed to reorganize in Canada. We believe that matters relating to previously identified third-party PRP sites and certain facilities formerly owned or operated by Smurfit-Stone have been satisfied by claims in the Smurfit-Stone bankruptcy proceedings. However, we may face additional liability for cleanup activity at sites that are not subject to the bankruptcy discharge, but are not currently identified. The final bankruptcy distributions were made in fiscal 2018. See “ Note 17. Commitments and Contingencies As of June 30, 2019, we had $10.7 million reserved for environmental liabilities on an undiscounted basis, of which $6.5 million is included in other long-term liabilities and $4.2 million is included in other current liabilities, including amounts accrued in connection with environmental obligations relating to manufacturing facilities that we have closed. We believe the liability for these matters was adequately reserved at June 30, 2019. Litigation A lawsuit filed in the U.S. District Court of the Northern District of Illinois in 2010 alleges that certain named defendants violated the Sherman Act by conspiring to limit the supply and fix the prices of containerboard and products containing containerboard from February 15, 2004 through November 8, 2010. WestRock CP, LLC, as the successor to Smurfit-Stone, is a named defendant with respect to the period after Smurfit-Stone’s discharge from bankruptcy on June 30, 2010 through November 8, 2010. The complaint seeks treble damages and costs, including attorney’s fees. In March 2015, the court granted the plaintiffs’ motion for class certification. On January 9, 2017, the defendants filed individual and joint Motions for Summary Judgment in the District Court. On August 3, 2017, the District Court granted our Motion for Summary Judgment and entered a judgment in our favor with respect to all claims against us. The U.S. Court of Appeals for the Seventh Circuit affirmed the District Court’s decision on December 7, 2018. Plaintiff’s time to appeal this affirmation expired on March 7, 2019. Accordingly, the Order of the District Court granting summary judgment and our complete dismissal became final. Additionally, the District Court ordered entry of the stipulation of the parties requiring the plaintiffs to reimburse us for costs of approximately $0.1 million. We have been named a defendant in asbestos-related personal injury litigation. To date, the costs resulting from the litigation, including settlement costs, have not been significant. As of June 30, 2019, there were approximately 800 such lawsuits. We believe that we have substantial insurance coverage, subject to applicable deductibles and policy limits, with respect to asbestos claims. We also have valid defenses to these asbestos- related personal injury claims and intend to continue to defend them vigorously. Should the volume of litigation grow substantially, it is possible that we could incur significant costs resolving these cases. We do not expect the resolution of pending asbestos litigation and proceedings to have a material adverse effect on our results of operations, financial condition or cash flows. In any given period or periods, however, it is possible such proceedings or matters coul d have a material adverse effect on our results of operations, financial condition or cash flows. We are a defendant in a number of other lawsuits and claims arising out of the conduct of our business. While the ultimate results of such suits or other proceedings against us cannot be predicted with certainty, we believe the resolution of these other matters will not have a material adverse effect on our results of operations, financial condition or cash flows. Guarantees We make certain guarantees in the normal course of conducting our operations, for compliance with certain laws and regulations, or in connection with certain business dispositions. The guarantees include items such as funding of net losses in proportion to our ownership share of certain joint ventures, debt guarantees related to certain unconsolidated entities acquired in acquisitions, indemnifications of lessors in certain facilities and equipment operating leases for items such as additional taxes being assessed due to a change in tax law, and certain other agreements. We estimate our exposure to these matters could be approximately $50 million. As of June 30, 2019, we had recorded $11.8 million for the estimated fair value of these guarantees. We are unable to estimate our maximum exposure under operating leases because it is dependent on potential changes in the tax laws; however, we believe our exposure related to guarantees would not have a material impact on our results of operations, financial condition or cash flows.

Equity and Other Comprehensive

Equity and Other Comprehensive Income (Loss)	9 Months Ended
Equity and Other Comprehensive Income (Loss)	Jun. 30, 2019
Equity [Abstract]
Equity and Other Comprehensive Income (Loss)	Note 15. Equity and Other Comprehensive Income (Loss) Equity Stock Repurchase Program In July 2015, our board of directors authorized a repurchase program of up to 40.0 million shares of our common stock, par value $0.01 per share (“ Common Stock Accumulated Other Comprehensive Loss The tables below summarize the changes in accumulated other comprehensive loss, net of tax, by component for the nine months ended June 30, 2019 and June 30, 2018 (in millions): Cash Flow Hedges Defined Benefit Pension and Postretirement Plans Foreign Currency Items Total (1) Balance at September 30, 2018 $ (0.2 ) $ (465.9 ) $ (229.2 ) $ (695.3 ) Other comprehensive loss before reclassifications — — (13.7 ) (13.7 ) Amounts reclassified from accumulated other comprehensive loss — 13.6 — 13.6 Net current period other comprehensive income (loss) — 13.6 (13.7 ) (0.1 ) Balance at June 30, 2019 $ (0.2 ) $ (452.3 ) $ (242.9 ) $ (695.4 ) (1) Cash Flow Hedges Defined Benefit Pension and Postretirement Plans Foreign Currency Items Available for Sale Security Total (1) Balance at September 30, 2017 $ (0.7 ) $ (462.5 ) $ 5.2 $ 0.7 $ (457.3 ) Other comprehensive (loss) income before reclassifications — (3.1 ) (225.3 ) 0.8 (227.6 ) Amounts reclassified from accumulated other comprehensive loss (income) 0.5 11.6 — (1.5 ) 10.6 Net current period other comprehensive income (loss) 0.5 8.5 (225.3 ) (0.7 ) (217.0 ) Balance at June 30, 2018 $ (0.2 ) $ (454.0 ) $ (220.1 ) $ — $ (674.3 ) (1) The net of tax amounts were determined using the jurisdictional statutory rates, and reflect effective tax rates averaging 25% to 26% for the nine months ended June 30, 2019 and 28% to 29% for the nine months ended June 30, 2018. Although we are impacted by the exchange rates of a number of currencies, foreign currency translation losses recorded in accumulated other comprehensive loss for the nine months ended June 30, 2019 were primarily due to losses in the Canadian dollar, Mexican Peso, British Pound and Euro, partially offset by changes in the Brazilian Real exchange rate, each against the U.S. dollar. Foreign currency translation losses recorded in accumulated other comprehensive loss for the nine months ended June 30, 2018 were primarily due to losses in the Brazilian Real, Canadian dollar, Mexican Peso, Euro, British Pound and Australian dollar . The following table summarizes the reclassifications out of accumulated other comprehensive loss by component (in millions): Three Months Ended Three Months Ended June 30, 2019 June 30, 2018 Pretax Tax Net of Tax Pretax Tax Net of Tax Amortization of defined benefit pension and postretirement items: (1) Actuarial losses (2) $ (5.9 ) $ 1.5 $ (4.4 ) $ (6.8 ) $ 1.9 $ (4.9 ) Prior service costs (2) (0.5 ) 0.1 (0.4 ) (0.3 ) 0.1 (0.2 ) Subtotal defined benefit plans (6.4 ) 1.6 (4.8 ) (7.1 ) 2.0 (5.1 ) Total reclassifications for the period $ (6.4 ) $ 1.6 $ (4.8 ) $ (7.1 ) $ 2.0 $ (5.1 ) (1) (2) Note 5. Retirement Plans Nine Months Ended Nine Months Ended June 30, 2019 June 30, 2018 Pretax Tax Net of Tax Pretax Tax Net of Tax Amortization of defined benefit pension and postretirement items: (1) Actuarial losses (2) $ (16.6 ) $ 4.3 $ (12.3 ) $ (15.7 ) $ 4.3 $ (11.4 ) Prior service costs (2) (1.7 ) 0.4 (1.3 ) (0.3 ) 0.1 (0.2 ) Subtotal defined benefit plans (18.3 ) 4.7 (13.6 ) (16.0 ) 4.4 (11.6 ) Available for sale security (3) — — — 1.5 — 1.5 Derivative Instruments: (1) Foreign currency cash flow hedges (4) — — — (0.7 ) 0.2 (0.5 ) Total reclassifications for the period $ (18.3 ) $ 4.7 $ (13.6 ) $ (15.2 ) $ 4.6 $ (10.6 ) (1) (2) Note 5. Retirement Plans (3) (4)

Earnings Per Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Note 16. Earnings Per Share The restricted stock awards that we grant to non-employee directors are considered participating securities as they receive non-forfeitable rights to dividends at the same rate as our Common Stock. As participating securities, we include these instruments in the earnings allocation in computing earnings per share under the two-class method described in ASC 260 “ Earnings per Share. Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Numerator: Net income attributable to common stockholders $ 252.6 $ 268.2 $ 552.1 $ 1,626.5 Less: Distributed and undistributed income available to participating securities — — — (0.2 ) Distributed and undistributed income available to common stockholders $ 252.6 $ 268.2 $ 552.1 $ 1,626.3 Denominator: Basic weighted average shares outstanding 257.3 256.1 256.2 255.7 Effect of dilutive stock options and non- participating securities 1.3 4.5 2.9 4.3 Diluted weighted average shares outstanding 258.6 260.6 259.1 260.0 Basic earnings per share attributable to common stockholders $ 0.98 $ 1.05 $ 2.15 $ 6.36 Diluted earnings per share attributable to common stockholders $ 0.98 $ 1.03 $ 2.13 $ 6.25 Approximately 1.4 million and 0.1 million awards in the three months ended June 30, 2019 and June 30, 2018, respectively, were not included in computing diluted earnings per share because the effect would have been antidilutive. Approximately 1.3 mil lion and 0.1 million awards in the nine months ended June 30, 2019 and June 30, 2018 , respectively, were not included in computing diluted earnings per share because the effect would have been antidilutive.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Our independent registered public accounting firm has not audited our accompanying interim financial statements. We derived the condensed consolidated balance sheet at September 30, 2018 from the audited consolidated financial statements included in our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 9, 2019 (the “ May 9, 2019 Form 8-K reclassify our segment disclosures to reflect the new alignment, which took effect in the first quarter of fiscal 2019, of our reportable segments to move our merchandising displays operations from our Consumer Packaging segment to our Corrugated Packaging segment and to allocate certain previously non-allocated costs and certain pension and other postretirement non-service income (expense) to our reportable segments, (ii) account for the October 1, 2018 retrospective adoption of certain accounting standards for all periods therein, including, but not limited to, Accounting Standard Update (“ ASU ”) 2017-07 “ Compensation: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ”, ASU 2016-15 “ Classification of Certain Cash Receipts and Cash Payments ” and ASU 2016-18 “ Restricted Cash ” and (iii) account for changes in our Rule 3-10 of Regulation S-X disclosures as outlined in “ Note 24. Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors ” in Exhibit 99.1 of the May 9, 2019 Form 8-K On October 1, 2018, we adopted ASU 2014-09, which is codified in Accounting Standards Codification (“ ASC Revenue from Contracts with Customers ASC 606 Note 2. Revenue Recognition We adopted ASU 2017-07, “ Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ” on October 1, 2018 on a retrospective basis, and $21.3 million and $70.5 million, respectively, , which was previously reported in “Cost of goods sold” for $8.8 million and $28.8 million, respectively, and “S We adopted the provisions of ASU 2016-15 “ Classification of Certain Cash Receipts and Cash Payments which amends the guidance in ASC 230, “ Statement of Cash Flows ” The ASU clarifies how entities should classify certain cash receipts and cash payments on the statement of cash flows for the following transactions: debt prepayment or extinguishment costs, settlement of zero-coupon debt instruments or other debt instruments with coupon rates that are insignificant in relation to the effective interest rate of the borrowing, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance, distributions received from equity method investees and beneficial interests in securitization transactions. The ASU also clarifies how the predominance principle should be applied when cash receipts and cash payments include aspects of more than one class of cash flows. The adoption primarily resulted in a change in classification of proceeds received for beneficial interests obtained for transferring trade receivables in securitization transactions as investing activities instead of operating activities. This ASU will not have a material effect on our consolidated financial statements on a prospective basis (from October 1, 2018) because the creation of beneficial interest was eliminated under the terms of our New A/R Sales Agreement effective September 25, 2018. We adopted the provisions of ASU 2016-18, “ Restricted Cash As a result of the adoption of ASU 2016-15 and 2016-18, cash provided by operating activities for the nine months ended June 30, 2018 decreased by $371.1 million with a corresponding increase to cash provided by investing activities of $365.2 million, primarily for the change in classification of proceeds received for beneficial interests obtained for transferring trade receivables in securitization transactions. The difference between the change in the operating and investing amounts reflects the change in cash, cash equivalents and restricted cash for the respective periods associated with the change in restricted cash. We have condensed or omitted certain notes and other information from the interim financial statements presented in this report. Therefore, these interim financial statements should be read in conjunction with our Annual Report on Form 10-K for the fiscal year ended September 30, 2018 (the “ Fiscal 2018 Form 10-K
Significant Accounting Policies	Significant Accounting Policies See “ Note 1. Description of Business and Summary of Significant Accounting Policies
New Accounting Standards - Recently Adopted	New Accounting Standards - Recently Adopted See “ Note 1. Description of Business and Summary of Significant Accounting Policies — New Accounting Standards - Recently Adopted
New Accounting Standards - Recently Issued	New Accounting Standards - Recently Issued See “ Note 1. Description of Business and Summary of Significant Accounting Policies — New Accounting Standards - Recently Issued consolidated financial statements. Below is a description of new accounting standards for w hich we (i) are in the process of evaluating the impact on our consolidated financial statements or (ii) have determined that the new standard could have a material impact on our consolidated financial statements. We have not elected to early adopt any of the new accounting standards described below to the extent early adoption is permitted. In October 2018, the Financial Accounting Standards Board (“ FASB Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606 Collaborative arrangements ASC 808 In October 2018, the FASB issued ASU 2018-17 “ Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities GAAP In August 2018, the FASB issued ASU 2018-15 “ Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In August 2018, the FASB issued ASU 2018-14 “ Compensation – Retirement Benefits – Defined Benefit Plans – General (Subtopic 715-20): Changes to the Disclosure Requirements for Defined Benefit Plans In February 2018, the FASB issued ASU 2018-02, “ Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income U.S. Tax Act Income Statement – Reporting Comprehensive Income” In August 2017, the FASB issued ASU 2017-12, “ Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities ” (“ ASU 2017-12 ”). The amendments in this ASU better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. To meet that objective, the amendments expand and refine hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the f inancial statements. The amendments in this ASU also make certain targeted improvements to simplify the application of hedge accounting guidance and ease the administrative burden of hedge documentation requirements and assessing hedge effectiveness. In Oc tober 2018, the FASB issued ASU 2018-16 “Derivatives and Hedging: Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting ” (“ ASU 2018-16 ”), which adds the overnight index ra te based on the Secured Overnight Financing Rate to the list of U.S. benchmark interest rates in ASC 815 that are eligible to be hedged. In April 2019, the FASB issued ASU 2019-04 “ Codification Improvements to Topic 326, Financial Instruments – Credit Loss es, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments ” (“ ASU 2019-04 ”), which addresses targeted issues related to fair value hedges and clarifies certain transition requirements. The provisions of ASU 2017-12, ASU 2018-16 and ASU 20 19-04 are concurrently effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and should be applied prospectively. Early adoption is permitted. We are currently evaluating the impact of ASU 2017-1 2, ASU 2018-16 and ASU 2019-04, but do not expect these provisions to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “ Leases”, Leases” ASC 842 Leases Leases In December 2018, the FASB issued ASU 2018-20 “ Leases: Narrow-scope Improvements for Lessors ” to help lessors apply ASC 842. This ASU allows lessors to make an accounting policy election not to evaluate sales taxes and other similar taxes collected from lessees, requires lessors to exclude from variable payments certain lessor costs paid directly by lessee to third parties on the lessor’s behalf and provides clarification on variable payments allocated to lease and non-lease components. “Leases (Topic 842): Codification Improvements” “Financial Services—Depository and Lending” ASC 942 Accounting Changes and Error Corrections ASC 250 In June 2016, the FASB issued ASU 2016-13 “ Financial Instruments – Credit losses: Measurement of Credit Losses on financial Instruments (Topic 326) ASU 2016-13 In April 2019, the FASB issued ASU 2019-04 which addresses issues related to accrued interest receivable balances, recoveries, variable interest rates and prepayments, among other things. In May 2019, the FASB issued ASU 2019-05 “Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief” (“ ASU 2019-05 ”), which provides targeted transition relief allowing entities to make an irrevocable one-time election upon adoption of the new credit losses standard to measure financial assets previously measured at amor tized cost (except held-to-maturity securities) using the fair value option. The provisions of ASU 2019-04 related to Topic 326 and ASU 2019-05, are effective concurrent with the adoption of ASU 2016-13. We are currently evaluating the impact of these ASUs , but do not expect these provisions to have a material impact on our consolidated financial statements.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition (Tables)	Jun. 30, 2019
Disaggregation Of Revenue [Line Items]
Schedule of Disaggregate Revenue by Geographical Market and Product Type (Segment)	The tables below disaggregate our revenue by geographical market and product type (segment). Three Months Ended June 30, 2019 (In millions) Corrugated Packaging Consumer Packaging Land and Development Intersegment Sales Total Primary Geographical Markets North America $ 2,954.6 $ 1,306.0 $ 8.6 $ (41.3 ) $ 4,227.9 South America 102.8 14.8 — — 117.6 Europe 0.7 259.3 — (0.1 ) 259.9 Asia Pacific 14.7 70.0 — (0.1 ) 84.6 Total (1) $ 3,072.8 $ 1,650.1 $ 8.6 $ (41.5 ) $ 4,690.0 (1) Nine Months Ended June 30, 2019 (In millions) Corrugated Packaging Consumer Packaging Land and Development Intersegment Sales Total Primary Geographical Markets North America $ 8,426.3 $ 3,870.7 $ 23.3 $ (119.0 ) $ 12,201.3 South America 321.2 52.2 — — 373.4 Europe 0.7 789.4 — (0.1 ) 790.0 Asia Pacific 49.1 224.9 — (1.3 ) 272.7 Total (1) $ 8,797.3 $ 4,937.2 $ 23.3 $ (120.4 ) $ 13,637.4 (1)
Summary of Opening and Closing Balances of Contract Assets and Contract Liabilities	The opening and closing balances of our contract assets and contract liabilities are as follows. Contract assets and contract liabilities are aggregated within Other current assets and Other current liabilities, respectively, on the condensed consolidated balance sheet. (In millions) Contract Assets (Short-Term) Contract Liabilities (Short-Term) Beginning balance - October 1, 2018 $ 183.7 $ 7.9 Impact of acquisition 13.0 — Ending balance - June 30, 2019 193.9 11.4 (Decrease) / increase $ (2.8 ) $ 3.5
ASC 606 [Member]
Disaggregation Of Revenue [Line Items]
Summary of Effect of Adoption of ASC 606 Impact on Condensed Consolidated Financial Statements	The adoption of ASC 606 had the following impact on our condensed consolidated financial statements: Condensed Consolidated Statements of Income Three Months Ended June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Net sales $ 4,690.0 $ 4,690.1 $ (0.1 ) Cost of goods sold $ 3,701.1 $ 3,702.1 $ (1.0 ) Income tax expense $ (77.6 ) $ (77.3 ) $ (0.3 ) Consolidated net income $ 253.8 $ 253.2 $ 0.6 Nine Months Ended June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Net sales $ 13,637.4 $ 13,640.2 $ (2.8 ) Cost of goods sold $ 10,967.1 $ 10,972.2 $ (5.1 ) Income tax expense $ (187.5 ) $ (186.9 ) $ (0.6 ) Consolidated net income $ 555.5 $ 553.8 $ 1.7 Condensed Consolidated Balance Sheet June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Inventories $ 2,074.2 $ 2,214.3 $ (140.1 ) Other current assets $ 515.7 $ 321.8 $ 193.9 Other current liabilities $ 676.8 $ 676.2 $ 0.6 Retained earnings $ 1,805.1 $ 1,759.9 $ 45.2 Condensed Consolidated Statement of Cash Flows Nine Months Ended June 30, 2019 (In millions) As Reported Balances Without Adoption of ASC 606 Impact of Adoption Increase/(Decrease) Consolidated net income $ 555.5 $ 553.8 $ 1.7 Other assets $ (171.7 ) $ (174.5 ) $ 2.8 Inventories $ (39.5 ) $ (34.4 ) $ (5.1 ) Income taxes $ (29.5 ) $ (30.1 ) $ 0.6

Acquisitions (Tables)

Acquisitions (Tables) - KapStone Acquisition [Member]	9 Months Ended
Acquisitions (Tables) - KapStone Acquisition [Member]	Jun. 30, 2019
Acquired Finite Lived Intangible Assets [Line Items]
Summary of Fair Values of Assets Acquired and Liabilities Assumed by Major of assets and Liabilities and Measurement Period Adjustments	The following table summarizes the fair values of the assets acquired and liabilities assumed by major class of assets and liabilities as of the acquisition date, as well as adjustments made during fiscal 2019 (referred to as “ measurement period adjustments Amounts Recognized as of the Acquisition Date Measurement Period Adjustments (1) Amounts Recognized as of Acquisition Date (as Adjusted) (2) Cash and cash equivalents $ 8.6 $ — $ 8.6 Current assets, excluding cash and cash equivalents 878.9 (22.4 ) 856.5 Property, plant and equipment, net 1,910.3 11.7 1,922.0 Goodwill 1,755.0 (14.9 ) 1,740.1 Intangible assets 1,336.1 30.3 1,366.4 Other long-term assets 27.9 (0.6 ) 27.3 Total assets acquired 5,916.8 4.1 5,920.9 Current portion of debt 33.3 — 33.3 Current liabilities 337.5 1.1 338.6 Long-term debt due after one year 1,333.4 — 1,333.4 Accrued pension and other long-term benefits 9.8 1.5 11.3 Deferred income taxes 609.7 (1.3 ) 608.4 Other long-term liabilities 118.4 2.8 121.2 Total liabilities assumed 2,442.1 4.1 2,446.2 Net assets acquired $ 3,474.7 $ — $ 3,474.7 (1) (2) The measurement period adjustments were primarily due to refinements to third party appraisals and carrying amounts of certain assets and liabilities, as well as adjustments to certain tax accounts based on, among other things, adjustments to deferred tax liabilities. The net impact of the measurement period adjustments resulted in a net decrease to goodwill.
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	The following table summarizes the weighted average life and the fair value of intangible assets recognized in the KapStone Acquisition, excluding goodwill (in millions): Weighted Avg. Life Gross Carrying Amount Customer relationships 11.7 $ 1,303.0 Trademarks and tradenames 16.9 54.2 Favorable contracts 6.0 9.2 Total 11.9 $ 1,366.4

Restructuring and Other Costs (

Restructuring and Other Costs (Tables)	9 Months Ended
Restructuring and Other Costs (Tables)	Jun. 30, 2019
Restructuring And Other Costs [Abstract]
Schedule of Restructuring and Other Costs	The following table summarizes our Restructuring and other costs (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Restructuring $ 6.4 $ 6.9 $ 56.4 $ 32.5 Other 11.5 10.2 50.7 32.6 Restructuring and other costs $ 17.9 $ 17.1 $ 107.1 $ 65.1
Schedule of Restructuring Charges Related to Active Restructuring Initiatives	The following table presents a summary of restructuring charges related to active restructuring initiatives that we incurred during the three and nine months ended June 30, 20 19 and 2018, the cumulative recorded amount since we started the initiatives and our estimate of the total costs we expect to incur (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Cumulative Total Expected Corrugated Packaging Net property, plant and equipment costs $ (1.9 ) $ 0.4 $ 5.2 $ 1.3 $ 203.3 $ 203.3 Severance and other employee costs 1.6 (0.2 ) 12.3 2.2 54.7 54.9 Equipment and inventory relocation costs 1.6 0.3 3.0 3.4 10.7 12.2 Facility carrying costs 0.6 0.8 2.6 2.6 31.4 32.6 Other costs (0.1 ) 0.1 0.2 (0.1 ) 13.4 16.3 Restructuring total $ 1.8 $ 1.4 $ 23.3 $ 9.4 $ 313.5 $ 319.3 Consumer Packaging Net property, plant and equipment costs $ 0.2 $ 1.8 $ — $ 6.2 $ 38.1 $ 38.1 Severance and other employee costs 1.2 1.7 4.0 5.1 39.2 39.2 Equipment and inventory relocation costs 0.2 0.3 0.9 1.8 6.2 6.2 Facility carrying costs 0.2 0.1 0.2 0.7 2.2 2.2 Other costs 0.3 0.7 3.5 2.8 25.6 25.9 Restructuring total $ 2.1 $ 4.6 $ 8.6 $ 16.6 $ 111.3 $ 111.6 Land and Development Net property, plant and equipment costs $ — $ — $ — $ — $ 1.8 $ 1.8 Severance and other employee costs — 0.1 0.1 0.7 13.8 13.8 Other costs — — — — 3.0 3.0 Restructuring total $ — $ 0.1 $ 0.1 $ 0.7 $ 18.6 $ 18.6 Corporate Net property, plant and equipment costs $ — $ — $ — $ — $ 1.4 $ 1.4 Severance and other employee costs 2.4 0.9 22.2 1.0 122.9 122.9 Other costs 0.1 (0.1 ) 2.2 4.8 17.7 17.7 Restructuring total $ 2.5 $ 0.8 $ 24.4 $ 5.8 $ 142.0 $ 142.0 Total Net property, plant and equipment costs $ (1.7 ) $ 2.2 $ 5.2 $ 7.5 $ 244.6 $ 244.6 Severance and other employee costs 5.2 2.5 38.6 9.0 230.6 230.8 Equipment and inventory relocation costs 1.8 0.6 3.9 5.2 16.9 18.4 Facility carrying costs 0.8 0.9 2.8 3.3 33.6 34.8 Other costs 0.3 0.7 5.9 7.5 59.7 62.9 Restructuring total $ 6.4 $ 6.9 $ 56.4 $ 32.5 $ 585.4 $ 591.5
Schedule of Acquisition, Divestiture and Integration Costs	The following table presents our acquisition, divestiture and integration costs (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Acquisition costs $ 0.9 $ 3.4 $ 27.9 $ 11.0 Divestiture costs — — 0.2 0.2 Integration costs 10.6 6.8 22.6 21.4 Other total $ 11.5 $ 10.2 $ 50.7 $ 32.6
Schedule of Changes in Restructuring Accrual and Reconciliation of Accrual Charges	The following table summarizes the changes in the restructuring accrual, which is primarily composed of lease commitments, accrued severance and other employee costs, and presents a reconciliation of the restructuring accrual charges to the line item “ Restructuring and other costs Nine Months Ended June 30, 2019 2018 Accrual at beginning of fiscal year $ 31.6 $ 47.4 Additional accruals 37.5 11.2 Payments (32.9 ) (24.3 ) Adjustment to accruals (3.1 ) 0.3 Foreign currency rate changes 0.1 (1.3 ) Accrual at June 30 $ 33.2 $ 33.3 Reconciliation of accruals and charges to restructuring and other costs (in millions): Nine Months Ended June 30, 2019 2018 Additional accruals and adjustments to accruals (see table above) $ 34.4 $ 11.5 Acquisition costs 27.9 11.0 Integration costs 22.6 21.4 Divestiture costs 0.2 0.2 Net property, plant and equipment 5.2 7.5 Severance and other employee costs 6.9 1.4 Equipment and inventory relocation costs 3.9 5.2 Facility carrying costs 2.8 3.3 Other costs 3.2 3.6 Total restructuring and other costs $ 107.1 $ 65.1

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
Retirement Plans (Tables)	Jun. 30, 2019
Retirement Plans [Abstract]
Summary of Components of Net Pension (Income) Cost and Summary of Components of Postretirement Benefit Cost	The following table presents a summary of the components of net pension (income) cost (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Service cost $ 10.2 $ 9.4 $ 32.5 $ 33.5 Interest cost 58.8 51.5 174.0 153.7 Expected return on plan assets (85.9 ) (82.1 ) (254.7 ) (246.7 ) Amortization of net actuarial loss 6.3 6.7 18.7 15.9 Amortization of prior service cost 1.3 1.3 3.9 3.5 Curtailment loss 0.1 — 1.0 — Company defined benefit plan income (9.2 ) (13.2 ) (24.6 ) (40.1 ) Multiemployer pension withdrawals (1.7 ) 4.2 (1.7 ) 184.2 Multiemployer and other plans 0.2 0.2 0.5 1.3 Net pension (income) cost $ (10.7 ) $ (8.8 ) $ (25.8 ) $ 145.4 Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Service cost $ 0.2 $ 0.4 $ 0.8 $ 1.2 Interest cost 1.9 2.1 5.8 6.1 Amortization of net actuarial (gain) loss (0.7 ) 0.3 (1.5 ) 0.2 Amortization of prior service credit (0.7 ) (1.1 ) (2.1 ) (3.2 ) Net postretirement cost $ 0.7 $ 1.7 $ 3.0 $ 4.3

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Summary of Changes in Reserve for Uncertain Tax Position	The following table sets forth the changes in the reserve for uncertain tax positions during the nine months ended June 30, 2019 (in millions): Balance at beginning of fiscal year $ 127.1 Additions related to purchase accounting (1) 1.0 Additions for tax positions taken in current year (2) 103.8 Additions for tax positions taken in prior fiscal years 1.0 Additions for currency translation adjustments 1.4 Reductions as a result of a lapse of the applicable statute of limitations (3.0 ) Balance at June 30, 2019 $ 231.3 (1) (2)

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Jun. 30, 2019
Segment Reporting [Abstract]
Certain Operating Data for Segments	The following table shows selected operating data for our segments (in millions): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Net sales (aggregate): Corrugated Packaging $ 3,072.8 $ 2,444.6 $ 8,797.3 $ 7,155.6 Consumer Packaging 1,650.1 1,669.6 4,937.2 4,908.2 Land and Development 8.6 64.8 23.3 102.9 Total $ 4,731.5 $ 4,179.0 $ 13,757.8 $ 12,166.7 Less net sales (intersegment): Corrugated Packaging $ 19.7 $ 21.6 $ 57.1 $ 63.0 Consumer Packaging 21.8 19.9 63.3 55.2 Total $ 41.5 $ 41.5 $ 120.4 $ 118.2 Net sales (unaffiliated customers): Corrugated Packaging $ 3,053.1 $ 2,423.0 $ 8,740.2 $ 7,092.6 Consumer Packaging 1,628.3 1,649.7 4,873.9 4,853.0 Land and Development 8.6 64.8 23.3 102.9 Total $ 4,690.0 $ 4,137.5 $ 13,637.4 $ 12,048.5 Segment income: Corrugated Packaging $ 392.7 $ 321.9 $ 949.8 $ 854.6 Consumer Packaging 91.0 126.1 253.1 314.9 Land and Development 1.6 9.9 2.8 25.3 Segment income 485.3 457.9 1,205.7 1,194.8 (Loss) gain on sale of certain closed facilities (2.7 ) — 47.8 — Multiemployer pension withdrawals 1.7 (4.2 ) 1.7 (184.2 ) Land and Development impairments — (1.7 ) (13.0 ) (29.3 ) Restructuring and other costs (17.9 ) (17.1 ) (107.1 ) (65.1 ) Non-allocated expenses (24.4 ) (13.0 ) (67.8 ) (50.3 ) Interest expense, net (111.1 ) (76.7 ) (317.3 ) (219.8 ) (Loss) gain on extinguishment of debt (3.2 ) 0.9 (4.7 ) — Other income (expense), net 3.7 9.7 (2.3 ) 13.3 Income before income taxes $ 331.4 $ 355.8 $ 743.0 $ 659.4 The following table shows selected data for our segments (in millions): June 30, 2019 September 30, 2018 Intangibles, net: Corrugated Packaging $ 1,711.5 $ 506.2 Consumer Packaging 2,463.3 2,615.8 Total $ 4,174.8 $ 3,122.0 Identifiable assets: Corrugated Packaging $ 16,893.5 $ 11,069.6 Consumer Packaging 11,216.9 11,511.1 Land and Development 27.4 49.1 Assets held for sale 26.6 59.5 Corporate 2,647.7 2,671.2 Total $ 30,812.1 $ 25,360.5
Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill during the nine months ended June 30 Corrugated Packaging Consumer Packaging Total Balance as of September 30, 2018 Goodwill $ 1,966.8 $ 3,653.6 $ 5,620.4 Accumulated impairment losses (0.1 ) (42.7 ) (42.8 ) 1,966.7 3,610.9 5,577.6 Goodwill acquired 1,745.1 6.8 1,751.9 Purchase price allocation adjustments 0.9 (2.0 ) (1.1 ) Translation and other adjustments (6.9 ) 0.4 (6.5 ) Balance as of June 30, 2019 Goodwill 3,705.9 3,658.8 7,364.7 Accumulated impairment losses (0.1 ) (42.7 ) (42.8 ) $ 3,705.8 $ 3,616.1 $ 7,321.9

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Jun. 30, 2019
Inventory Disclosure [Abstract]
Schedule of Inventories	The components of inventories were as follows (in millions): June 30, 2019 September 30, 2018 Finished goods and work in process $ 930.4 $ 867.0 Raw materials 808.5 730.0 Spare parts and supplies 485.7 368.2 Inventories at FIFO cost 2,224.6 1,965.2 LIFO reserve (150.4 ) (135.6 ) Net inventories $ 2,074.2 $ 1,829.6

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
Property, Plant and Equipment (Tables)	Jun. 30, 2019
Property Plant And Equipment [Abstract]
Schedule of Property, Plant and Equipment	The components of property, plant and equipment were as follows (in millions): June 30, 2019 September 30, 2018 Property, plant and equipment at cost: Land and buildings $ 2,439.6 $ 2,078.9 Machinery and equipment 14,487.8 12,064.0 Forestlands and mineral rights 152.9 158.0 Transportation equipment 31.8 30.1 Leasehold improvements 99.1 88.9 17,211.2 14,419.9 Less: accumulated depreciation, depletion and amortization (6,041.9 ) (5,337.4 ) Property, plant and equipment, net $ 11,169.3 $ 9,082.5

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
Fair Value (Tables)	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Summary of Activity Under A/R Sales Agreement	The following table presents a summary of the activity under the A/R Sales Agreement and the Prior A/R Sales Agreement for the nine months ended June 30, 2019 and June 30, 2018 (in millions): Nine Months Ended June 30, 2019 2018 Receivable from financial institution at beginning of fiscal year $ — $ 24.9 Receivables sold to the financial institution and derecognized 1,453.5 1,194.2 Receivables collected by financial institution (1,441.6 ) (1,183.2 ) Cash paid to (proceeds from) financial institution (11.9 ) (24.0 ) Receivable $ — $ 11.9

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Jun. 30, 2019
Debt [Abstract]
Schedule of Carrying Value of Individual Components of Debt	The following table shows the carrying value of the individual components of our debt (in millions): June 30, 2019 September 30, 2018 Public bonds due fiscal 2019 to 2022 $ 509.1 $ 1,470.9 Public bonds due fiscal 2023 to 2028 3,768.0 2,534.4 Public bonds due fiscal 2029 to 2033 2,200.6 964.1 Public bonds due fiscal 2037 to 2047 179.0 178.5 Term loan facilities 2,506.9 599.4 Revolving credit and swing facilities 405.3 355.0 Receivables-backed financing facility 150.0 — Commercial paper 445.6 — Capital lease obligations 188.5 171.0 Supplier financing and commercial card programs 126.8 105.1 International and other debt 58.4 36.8 Total debt 10,538.2 6,415.2 Less: current portion of debt 779.1 740.7 Long-term debt due after one year $ 9,759.1 $ 5,674.5
Schedule of aggregate maturities of debt	As of , the aggregate maturities of debt, excluding capital lease obligations, for the remainder of the current fiscal year and the succeeding four fiscal years and thereafter were as follows (in millions): Remaining fiscal 2019 $ 532.7 Fiscal 2020 117.8 Fiscal 2021 357.4 Fiscal 2022 1,561.4 Fiscal 2023 537.6 Thereafter 7,076.0 Fair value of debt step-up, deferred financing costs and unamortized bond discounts 166.8 Total $ 10,349.7 As of June 30, 2019 Remaining fiscal 2019 $ 1.8 Fiscal 2020 6.6 Fiscal 2021 4.9 Fiscal 2022 3.9 Fiscal 2023 2.0 Thereafter 151.9 Fair value step-up 17.4 Total $ 188.5

Selected Condensed Consolidat_2

Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors (Tables)	9 Months Ended
	Jun. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF INCOME Three Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 643.0 $ 4,676.3 $ (629.3 ) $ 4,690.0 Cost of goods sold — — 475.6 3,844.9 (619.4 ) 3,701.1 Selling, general and administrative, excluding intangible amortization — (0.4 ) 26.0 416.8 — 442.4 Selling, general and administrative intangible amortization — — 26.1 76.3 — 102.4 Loss on disposal of assets — — 0.1 6.4 — 6.5 Multiemployer pension withdrawals — — — (1.7 ) — (1.7 ) Restructuring and other costs — 1.4 0.1 16.4 — 17.9 Operating profit (loss) — (1.0 ) 115.1 317.2 (9.9 ) 421.4 Interest expense, net — (66.5 ) (36.9 ) (7.7 ) — (111.1 ) Intercompany interest (expense) income, net — (2.5 ) (33.3 ) 25.9 9.9 — Loss on extinguishment of debt — (0.8 ) (2.3 ) (0.1 ) — (3.2 ) Pension and other postretirement non- service (expense) income — — (1.4 ) 20.3 — 18.9 Other (expense) income, net — — (35.2 ) 38.9 — 3.7 Equity in income of unconsolidated entities — — — 1.7 — 1.7 Equity in income (loss) of consolidated entities 252.6 268.2 (19.5 ) — (501.3 ) — Income before income taxes 252.6 197.4 (13.5 ) 396.2 (501.3 ) 331.4 Income tax benefit (expense) — 17.9 (1.9 ) (93.6 ) — (77.6 ) Consolidated net income (loss) 252.6 215.3 (15.4 ) 302.6 (501.3 ) 253.8 Less: Net income attributable to noncontrolling interests — — — (1.2 ) — (1.2 ) Net income (loss) attributable to common stockholders $ 252.6 $ 215.3 $ (15.4 ) $ 301.4 $ (501.3 ) $ 252.6 Comprehensive income attributable to common stockholders $ 282.7 $ 244.9 $ 12.0 $ 332.2 $ (589.1 ) $ 282.7 CONDENSED CONSOLIDATING STATEMENTS OF INCOME Nine Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 1,906.0 $ 13,648.2 $ (1,916.8 ) $ 13,637.4 Cost of goods sold — — 1,503.3 11,370.7 (1,906.9 ) 10,967.1 Selling, general and administrative, excluding intangible amortization — — 53.3 1,234.1 — 1,287.4 Selling, general and administrative intangible amortization — — 78.4 219.3 — 297.7 Loss (gain) on disposal of assets — — 0.1 (37.4 ) — (37.3 ) Multiemployer pension withdrawals — — — (1.7 ) — (1.7 ) Land and Development impairments — — — 13.0 — 13.0 Restructuring and other costs — 5.3 0.2 101.6 — 107.1 Operating profit (loss) — (5.3 ) 270.7 748.6 (9.9 ) 1,004.1 Interest expense, net — (178.5 ) (128.8 ) (10.0 ) — (317.3 ) Intercompany interest income (expense), net — 1.0 (87.9 ) 77.0 9.9 — Loss on extinguishment of debt — (2.6 ) (1.9 ) (0.2 ) — (4.7 ) Pension and other postretirement non- service (expense) income — — (4.8 ) 59.7 — 54.9 Other (expense) income, net — (4.0 ) (35.6 ) 37.3 — (2.3 ) Equity in income of unconsolidated entities — — — 8.3 — 8.3 Equity in income of consolidated entities 552.1 664.9 397.8 — (1,614.8 ) — Income before income taxes 552.1 475.5 409.5 920.7 (1,614.8 ) 743.0 Income tax benefit (expense) — 46.9 (3.2 ) (231.2 ) — (187.5 ) Consolidated net income 552.1 522.4 406.3 689.5 (1,614.8 ) 555.5 Less: Net income attributable to noncontrolling interests — — — (3.4 ) — (3.4 ) Net income attributable to common stockholders $ 552.1 $ 522.4 $ 406.3 $ 686.1 $ (1,614.8 ) $ 552.1 Comprehensive income attributable to common stockholders $ 552.0 $ 522.0 $ 406.5 $ 686.9 $ (1,615.4 ) $ 552.0 CONDENSED CONSOLIDATING STATEMENTS OF INCOME Three Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 673.1 $ 4,138.2 $ (673.8 ) $ 4,137.5 Cost of goods sold — — 529.7 3,414.5 (673.8 ) 3,270.4 Selling, general and administrative, excluding intangible amortization — — 20.9 359.8 — 380.7 Selling, general and administrative intangible amortization — — 26.1 49.5 — 75.6 Loss on disposal of assets — — — 2.7 — 2.7 Multiemployer pension withdrawal — — — 4.2 — 4.2 Land and Development impairments — — — 1.7 — 1.7 Restructuring and other costs — 3.0 0.1 14.0 — 17.1 Operating profit (loss) — (3.0 ) 96.3 291.8 — 385.1 Interest expense, net (0.6 ) (21.6 ) (43.0 ) (11.5 ) — (76.7 ) Intercompany interest income (expense), net — 8.5 (19.7 ) 11.2 — — Gain (loss) on extinguishment of debt — — 1.0 (0.1 ) — 0.9 Pension and other postretirement non- service income — — — 21.3 — 21.3 Other (expense) income, net — (0.3 ) (8.9 ) 18.9 — 9.7 Equity in income of unconsolidated entities — — 5.0 10.5 — 15.5 Equity in income of consolidated entities — 281.7 159.3 — (441.0 ) — Income (loss) before income taxes (0.6 ) 265.3 190.0 342.1 (441.0 ) 355.8 Income tax benefit (expense) — 3.5 (4.9 ) (83.1 ) — (84.5 ) Consolidated net income (loss) (0.6 ) 268.8 185.1 259.0 (441.0 ) 271.3 Less: Net income attributable to noncontrolling interests — — — (3.1 ) — (3.1 ) Net income (loss) attributable to common stockholders $ (0.6 ) $ 268.8 $ 185.1 $ 255.9 $ (441.0 ) $ 268.2 Comprehensive income (loss) attributable to common stockholders $ (0.6 ) $ 36.2 $ (38.2 ) $ 23.1 $ 15.1 $ 35.6 CONDENSED CONSOLIDATING STATEMENTS OF INCOME Nine Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Net sales $ — $ — $ 1,916.9 $ 12,096.2 $ (1,964.6 ) $ 12,048.5 Cost of goods sold — — 1,489.3 10,093.8 (1,964.6 ) 9,618.5 Selling, general and administrative, excluding intangible amortization — 0.4 70.2 1,086.7 — 1,157.3 Selling, general and administrative intangible amortization — — 78.2 145.1 — 223.3 Loss on disposal of assets — — 0.1 6.5 — 6.6 Multiemployer pension withdrawal — 6.5 12.5 165.2 — 184.2 Land and Development impairments — — — 29.3 — 29.3 Restructuring and other costs — 6.3 5.4 53.4 — 65.1 Operating profit (loss) — (13.2 ) 261.2 516.2 — 764.2 Interest expense, net (0.7 ) (65.5 ) (130.7 ) (22.9 ) — (219.8 ) Intercompany interest income (expense), net — 20.3 (52.0 ) 31.7 — — (Loss) gain on extinguishment of debt — (1.6 ) 1.9 (0.3 ) — — Pension and other postretirement non- service (expense) income — — (0.3 ) 70.8 — 70.5 Other income (expense), net — 0.7 (4.6 ) 17.2 — 13.3 Equity in income of unconsolidated entities — — 7.5 23.7 — 31.2 Equity in income of consolidated entities — 1,676.1 1,182.4 — (2,858.5 ) — Income (loss) before income taxes (0.7 ) 1,616.8 1,265.4 636.4 (2,858.5 ) 659.4 Income tax benefit — 10.4 119.5 840.0 — 969.9 Consolidated net income (loss) (0.7 ) 1,627.2 1,384.9 1,476.4 (2,858.5 ) 1,629.3 Less: Net income attributable to noncontrolling interests — — — (2.8 ) — (2.8 ) Net income (loss) attributable to common stockholders $ (0.7 ) $ 1,627.2 $ 1,384.9 $ 1,473.6 $ (2,858.5 ) $ 1,626.5 Comprehensive income (loss) attributable to common stockholders $ (0.7 ) $ 1,410.2 $ 1,191.3 $ 1,256.7 $ (2,448.0 ) $ 1,409.5
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total ASSETS Current Assets: Cash and cash equivalents $ — $ — $ 12.5 $ 166.6 $ — $ 179.1 Accounts receivable — — 25.8 2,404.8 (32.5 ) 2,398.1 Inventories — — 241.6 1,832.6 — 2,074.2 Other current assets 0.1 0.7 6.7 508.2 — 515.7 Intercompany receivables — 654.7 — 592.8 (1,247.5 ) — Assets held for sale — — — 26.6 — 26.6 Total current assets 0.1 655.4 286.6 5,531.6 (1,280.0 ) 5,193.7 Property, plant and equipment, net — — 19.2 11,150.1 — 11,169.3 Goodwill — — 1,151.4 6,170.5 — 7,321.9 Intangibles, net — — 1,511.0 2,663.8 — 4,174.8 Restricted assets held by special purpose entities — — — 1,276.0 — 1,276.0 Prepaid pension asset — — — 463.3 — 463.3 Intercompany notes receivable — 155.0 175.5 3,026.8 (3,357.3 ) — Investments in consolidated subsidiaries 12,036.8 18,366.0 20,055.3 — (50,458.1 ) — Other assets — 15.0 190.4 1,018.5 (10.8 ) 1,213.1 Total Assets $ 12,036.9 $ 19,191.4 $ 23,389.4 $ 31,300.6 $ (55,106.2 ) $ 30,812.1 LIABILITIES AND EQUITY Current liabilities: Current portion of debt $ — $ 354.3 $ 110.3 $ 314.5 $ — $ 779.1 Accounts payable — 1.0 32.9 1,705.4 (32.5 ) 1,706.8 Accrued compensation and benefits 0.1 — 10.1 417.6 — 427.8 Other current liabilities — 47.3 129.0 500.5 — 676.8 Intercompany payables 209.1 — 1,038.4 — (1,247.5 ) — Total current liabilities 209.2 402.6 1,320.7 2,938.0 (1,280.0 ) 3,590.5 Long-term debt due after one year — 6,694.1 1,986.5 1,078.5 — 9,759.1 Intercompany notes payable — 636.3 2,390.5 330.5 (3,357.3 ) — Pension liabilities, net of current portion — — 135.1 110.9 — 246.0 Postretirement benefit liabilities, net of current portion — — 27.8 114.7 — 142.5 Non-recourse liabilities held by special purpose entities — — — 1,147.4 — 1,147.4 Deferred income taxes — — 255.5 2,721.1 (10.8 ) 2,965.8 Other long-term liabilities — 14.6 133.4 968.2 — 1,116.2 Redeemable noncontrolling interests — — — 3.3 — 3.3 Total stockholders’ equity 11,827.7 11,443.8 17,139.9 21,874.4 (50,458.1 ) 11,827.7 Noncontrolling interests — — — 13.6 — 13.6 Total equity 11,827.7 11,443.8 17,139.9 21,888.0 (50,458.1 ) 11,841.3 Total Liabilities and Equity $ 12,036.9 $ 19,191.4 $ 23,389.4 $ 31,300.6 $ (55,106.2 ) $ 30,812.1 CONDENSED CONSOLIDATING BALANCE SHEETS September 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total ASSETS Current Assets: Cash and cash equivalents $ — $ 0.2 $ 490.8 $ 145.8 $ — $ 636.8 Accounts receivable — 0.1 196.5 1,840.2 (26.1 ) 2,010.7 Inventories — — 233.4 1,596.2 — 1,829.6 Other current assets — 0.4 17.2 230.9 — 248.5 Intercompany receivables — 27.7 269.8 792.8 (1,090.3 ) — Assets held for sale — — — 59.5 — 59.5 Total current assets — 28.4 1,207.7 4,665.4 (1,116.4 ) 4,785.1 Property, plant and equipment, net — — 21.3 9,061.2 — 9,082.5 Goodwill — — 1,151.3 4,426.3 — 5,577.6 Intangibles, net — — 1,589.4 1,532.6 — 3,122.0 Restricted assets held by special purpose entities — — — 1,281.0 — 1,281.0 Prepaid pension asset — — — 420.0 — 420.0 Intercompany notes receivable — 884.2 33.1 2,865.4 (3,782.7 ) — Investments in consolidated subsidiaries — 13,260.3 15,066.3 — (28,326.6 ) — Other assets 3.4 12.4 172.8 910.8 (7.1 ) 1,092.3 Total Assets $ 3.4 $ 14,185.3 $ 19,241.9 $ 25,162.7 $ (33,232.8 ) $ 25,360.5 LIABILITIES AND EQUITY Current liabilities: Current portion of debt $ — $ — $ 609.5 $ 131.2 $ — $ 740.7 Accounts payable — 0.8 40.3 1,701.8 (26.1 ) 1,716.8 Accrued compensation and benefits — 0.2 10.7 388.4 — 399.3 Other current liabilities — 3.2 77.7 395.6 — 476.5 Intercompany payables 13.0 506.6 570.4 0.3 (1,090.3 ) — Total current liabilities 13.0 510.8 1,308.6 2,617.3 (1,116.4 ) 3,333.3 Long-term debt due after one year — 2,179.4 2,460.1 1,035.0 — 5,674.5 Intercompany notes payable — — 2,865.4 917.3 (3,782.7 ) — Pension liabilities, net of current portion — — 135.9 125.4 — 261.3 Postretirement benefit liabilities, net of current portion — — 28.1 106.7 — 134.8 Non-recourse liabilities held by special purpose entities — — — 1,153.7 — 1,153.7 Deferred income taxes — — 291.0 2,037.6 (7.1 ) 2,321.5 Other long-term liabilities — 16.1 106.2 872.5 — 994.8 Redeemable noncontrolling interests — — — 4.2 — 4.2 Total stockholders’ equity (9.6 ) 11,479.0 12,046.6 16,280.0 (28,326.6 ) 11,469.4 Noncontrolling interests — — — 13.0 — 13.0 Total equity (9.6 ) 11,479.0 12,046.6 16,293.0 (28,326.6 ) 11,482.4 Total Liabilities and Equity $ 3.4 $ 14,185.3 $ 19,241.9 $ 25,162.7 $ (33,232.8 ) $ 25,360.5
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Nine Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Operating activities: Net cash provided by (used for) operating activities $ 430.7 $ (512.4 ) $ 445.9 $ 1,035.4 $ — $ 1,399.6 Investing activities: Capital expenditures — — (2.5 ) (974.3 ) — (976.8 ) Cash paid related to business combinations, net of cash acquired — — — (3,368.3 ) — (3,368.3 ) Investment in unconsolidated entities equipment — — — (10.4 ) — (10.4 ) Proceeds from sale of property, plant and equipment — — — 108.3 — 108.3 Proceeds from property, plant and equipment insurance settlement — — — 16.5 — 16.5 Intercompany notes issued — — (0.1 ) (75.7 ) 75.8 — Intercompany notes proceeds — 9.2 4.3 3,870.2 (3,883.7 ) — Intercompany capital investment (563.0 ) (563.0 ) — — 1,126.0 — Other — — 28.2 1.8 — 30.0 Net cash (used for) provided by investing activities (563.0 ) (553.8 ) 29.9 (431.9 ) (2,681.9 ) (4,200.7 ) Financing activities: Proceeds from issuance of notes — 2,498.2 — — — 2,498.2 Additions to revolving credit facilities — 35.3 — 12.4 — 47.7 Additions to debt — 4,101.8 (1.0 ) 340.2 — 4,441.0 Repayments of debt — (2,187.1 ) (958.6 ) (1,519.3 ) — (4,665.0 ) Changes in commercial paper, net — 445.6 — — — 445.6 Other financing additions — — — 13.2 — 13.2 Issuances of common stock, net of related minimum tax withholdings 8.6 — — — — 8.6 Purchases of common stock (88.6 ) — — — — (88.6 ) Cash dividends paid to stockholders (350.7 ) — — — — (350.7 ) Cash distributions paid to noncontrolling interests — — — (3.4 ) — (3.4 ) Intercompany notes borrowing — — 75.7 0.1 (75.8 ) — Intercompany notes payments — (3,800.0 ) (70.2 ) (13.5 ) 3,883.7 — Intercompany capital receipt 563.0 — — 563.0 (1,126.0 ) — Other — (27.8 ) — 20.7 — (7.1 ) Net cash provided by (used for) financing activities 132.3 1,066.0 (954.1 ) (586.6 ) 2,681.9 2,339.5 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — — 3.9 — 3.9 (Decrease) increase in cash, cash equivalents and restricted cash — (0.2 ) (478.3 ) 20.8 — (457.7 ) Cash, cash equivalents and restricted cash at beginning of period — 0.2 490.8 145.8 — 636.8 Cash, cash equivalents and restricted cash at end of period $ — $ 0.0 $ 12.5 $ 166.6 $ — $ 179.1 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Nine Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Operating activities: Net cash provided by operating activities $ 4.0 $ 359.2 $ 67.2 $ 733.5 $ (28.3 ) $ 1,135.6 Investing activities: Capital expenditures — — (4.4 ) (661.1 ) — (665.5 ) Cash paid related to business combinations, net of cash acquired — — — (188.2 ) — (188.2 ) Cash receipts on sold trade receivables — — — 346.1 — 346.1 Investment in unconsolidated entities — — — (111.1 ) — (111.1 ) Proceeds from sale of property, plant and equipment — — — 22.4 — 22.4 Proceeds from property, plant and equipment insurance settlement — — — 6.2 — 6.2 Intercompany notes issued — — (1.4 ) — 1.4 — Intercompany notes proceeds — — 3.9 — (3.9 ) — Intercompany return of capital — — 82.6 — (82.6 ) — Other — — 32.3 14.0 — 46.3 Net cash provided by (used for) investing activities — — 113.0 (571.7 ) (85.1 ) (543.8 ) Financing activities: Proceeds from issuance of notes — 1,197.3 — — — 1,197.3 (Repayments) additions to revolving credit facilities — (106.7 ) — 107.0 — 0.3 Additions to debt — 2.7 — 851.4 — 854.1 Repayments of debt — (1,025.2 ) (22.5 ) (975.0 ) — (2,022.7 ) Other financing repayments — — (7.3 ) (13.0 ) — (20.3 ) Issuances of common stock, net of related minimum tax withholdings — 23.2 — — — 23.2 Purchases of common stock — (100.8 ) — — — (100.8 ) Cash dividends paid to stockholders — (329.7 ) — — — (329.7 ) Cash distributions paid to noncontrolling interests — — — (26.6 ) — (26.6 ) Intercompany notes borrowing — — — 1.4 (1.4 ) — Intercompany notes payments — — — (3.9 ) 3.9 — Intercompany capital distribution — — — (82.6 ) 82.6 — Intercompany dividends — — — (28.3 ) 28.3 — Other (4.0 ) (20.0 ) — 30.0 — 6.0 Net cash used for financing activities (4.0 ) (359.2 ) (29.8 ) (139.6 ) 113.4 (419.2 ) Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (0.1 ) (23.9 ) — (24.0 ) Increase (decrease) in cash, cash equivalents and restricted cash — — 150.3 (1.7 ) — 148.6 Cash, cash equivalents and restricted cash at beginning of period — — 43.3 260.7 — 304.0 Cash, cash equivalents and restricted cash at end of period $ — $ — $ 193.6 $ 259.0 $ — $ 452.6
Summary of Non-Cash Transactions	The table below summarizes these non-cash transactions. Nine Months Ended June 30, 2019 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Operating activities: Intercompany receivables $ (140.9 ) $ — $ — $ — $ 140.9 $ — Intercompany payables $ — $ — $ — $ 140.9 $ (140.9 ) $ — Investing activities: Intercompany capital investment $ (10,396.2 ) $ (5,895.5 ) $ (6,880.5 ) $ — $ 23,172.2 $ — Intercompany return of capital $ 606.7 $ 1,479.6 $ 1,021.4 $ — $ (3,107.7 ) $ — Intercompany notes issued $ — $ (3,800.0 ) $ (4,666.4 ) $ (8,715.4 ) $ 17,181.8 $ — Intercompany notes proceeds $ — $ 4,519.8 $ 4,519.8 $ 4,759.6 $ (13,799.2 ) $ — Financing activities: Intercompany capital receipt $ — $ 10,396.2 $ 5,413.7 $ 7,362.3 $ (23,172.2 ) $ — Intercompany capital distribution $ (563.0 ) $ (606.7 ) $ (457.5 ) $ (1,480.5 ) $ 3,107.7 $ — Intercompany notes borrowing $ — $ 4,436.3 $ 479.1 $ 12,266.4 $ (17,181.8 ) $ — Intercompany notes payments $ — $ — $ (959.6 ) $ (12,839.6 ) $ 13,799.2 $ — Intercompany dividends paid $ — $ — $ (302.2 ) $ (1,419.6 ) $ 1,721.8 $ — The table below summarizes th ese non-cash transactions. Nine Months Ended June 30, 2018 (In millions) Parent Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Total Investing activities: Intercompany capital investment $ — $ (755.3 ) $ (335.3 ) $ — $ 1,090.6 $ — Intercompany return of capital $ — $ 1,356.3 $ 766.0 $ — $ (2,122.3 ) $ — Intercompany notes issued $ — $ — $ — $ (392.1 ) $ 392.1 $ — Intercompany notes proceeds $ — $ — $ — $ 83.0 $ (83.0 ) $ — Financing activities: Intercompany capital receipt $ — $ — $ 736.9 $ 353.7 $ (1,090.6 ) $ — Intercompany capital distribution $ — $ — $ (1,356.3 ) $ (766.0 ) $ 2,122.3 $ — Intercompany notes borrowing $ — $ — $ 392.1 $ — $ (392.1 ) $ — Intercompany notes payments $ — $ (69.0 ) $ (14.0 ) $ — $ 83.0 $ — Intercompany dividends paid $ — $ — $ — $ (285.9 ) $ 285.9 $ —

Equity and Other Comprehensiv_2

Equity and Other Comprehensive Income (Loss) (Tables)	9 Months Ended
Equity and Other Comprehensive Income (Loss) (Tables)	Jun. 30, 2019
Equity [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Loss, Net of Tax	The tables below summarize the changes in accumulated other comprehensive loss, net of tax, by component for the nine months ended June 30, 2019 and June 30, 2018 (in millions): Cash Flow Hedges Defined Benefit Pension and Postretirement Plans Foreign Currency Items Total (1) Balance at September 30, 2018 $ (0.2 ) $ (465.9 ) $ (229.2 ) $ (695.3 ) Other comprehensive loss before reclassifications — — (13.7 ) (13.7 ) Amounts reclassified from accumulated other comprehensive loss — 13.6 — 13.6 Net current period other comprehensive income (loss) — 13.6 (13.7 ) (0.1 ) Balance at June 30, 2019 $ (0.2 ) $ (452.3 ) $ (242.9 ) $ (695.4 ) (1) Cash Flow Hedges Defined Benefit Pension and Postretirement Plans Foreign Currency Items Available for Sale Security Total (1) Balance at September 30, 2017 $ (0.7 ) $ (462.5 ) $ 5.2 $ 0.7 $ (457.3 ) Other comprehensive (loss) income before reclassifications — (3.1 ) (225.3 ) 0.8 (227.6 ) Amounts reclassified from accumulated other comprehensive loss (income) 0.5 11.6 — (1.5 ) 10.6 Net current period other comprehensive income (loss) 0.5 8.5 (225.3 ) (0.7 ) (217.0 ) Balance at June 30, 2018 $ (0.2 ) $ (454.0 ) $ (220.1 ) $ — $ (674.3 ) (1)
Summary of Reclassification out of Accumulated Other Comprehensive Loss	The following table summarizes the reclassifications out of accumulated other comprehensive loss by component (in millions): Three Months Ended Three Months Ended June 30, 2019 June 30, 2018 Pretax Tax Net of Tax Pretax Tax Net of Tax Amortization of defined benefit pension and postretirement items: (1) Actuarial losses (2) $ (5.9 ) $ 1.5 $ (4.4 ) $ (6.8 ) $ 1.9 $ (4.9 ) Prior service costs (2) (0.5 ) 0.1 (0.4 ) (0.3 ) 0.1 (0.2 ) Subtotal defined benefit plans (6.4 ) 1.6 (4.8 ) (7.1 ) 2.0 (5.1 ) Total reclassifications for the period $ (6.4 ) $ 1.6 $ (4.8 ) $ (7.1 ) $ 2.0 $ (5.1 ) (1) (2) Note 5. Retirement Plans Nine Months Ended Nine Months Ended June 30, 2019 June 30, 2018 Pretax Tax Net of Tax Pretax Tax Net of Tax Amortization of defined benefit pension and postretirement items: (1) Actuarial losses (2) $ (16.6 ) $ 4.3 $ (12.3 ) $ (15.7 ) $ 4.3 $ (11.4 ) Prior service costs (2) (1.7 ) 0.4 (1.3 ) (0.3 ) 0.1 (0.2 ) Subtotal defined benefit plans (18.3 ) 4.7 (13.6 ) (16.0 ) 4.4 (11.6 ) Available for sale security (3) — — — 1.5 — 1.5 Derivative Instruments: (1) Foreign currency cash flow hedges (4) — — — (0.7 ) 0.2 (0.5 ) Total reclassifications for the period $ (18.3 ) $ 4.7 $ (13.6 ) $ (15.2 ) $ 4.6 $ (10.6 ) (1) (2) Note 5. Retirement Plans (3) (4)

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings per share under the two-class method (in millions, except per share data): Three Months Ended Nine Months Ended June 30, June 30, 2019 2018 2019 2018 Numerator: Net income attributable to common stockholders $ 252.6 $ 268.2 $ 552.1 $ 1,626.5 Less: Distributed and undistributed income available to participating securities — — — (0.2 ) Distributed and undistributed income available to common stockholders $ 252.6 $ 268.2 $ 552.1 $ 1,626.3 Denominator: Basic weighted average shares outstanding 257.3 256.1 256.2 255.7 Effect of dilutive stock options and non- participating securities 1.3 4.5 2.9 4.3 Diluted weighted average shares outstanding 258.6 260.6 259.1 260.0 Basic earnings per share attributable to common stockholders $ 0.98 $ 1.05 $ 2.15 $ 6.36 Diluted earnings per share attributable to common stockholders $ 0.98 $ 1.03 $ 2.13 $ 6.25

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Pension and other postretirement non-service income	$ 18.9	$ 21.3	$ 54.9	$ 70.5
Cost of goods sold	3,701.1	3,270.4	10,967.1	9,618.5
Selling, general and administrative, excluding intangible amortization	$ 442.4	380.7	$ 1,287.4	1,157.3
Accounting Standards Update 2017-07 \| Difference Between Guidance In Effect Before And After ASU201707 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Pension and other postretirement non-service income		21.3		70.5
Cost of goods sold		8.8		28.8
Selling, general and administrative, excluding intangible amortization		$ 12.5		41.7
ASU 2016-15 and 2016-18 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Decrease in cash provided by operating activities				371.1
Increase in cash provided by investing activities				$ 365.2

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($) $ in Millions	Oct. 01, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Disaggregation Of Revenue [Line Items]
Net sales		$ 4,690	$ 4,137.5	$ 13,637.4	$ 12,048.5
Cost of goods sold		3,701.1	3,270.4	10,967.1	9,618.5
Retained earnings		1,805.1		1,805.1		$ 1,573.3
Income tax (expense) benefit		$ (77.6)	$ (84.5)	$ (187.5)	$ 969.9
Revenue performance obligation, practical expedient				true
Revenue, performance obligation satisfied at point in time				one year or less
Maximum [Member]
Disaggregation Of Revenue [Line Items]
Capitalized contract cost, amortization period		1 year		1 year
Impact of Adoption Increase/(Decrease) [Member] \| ASC 606 [Member]
Disaggregation Of Revenue [Line Items]
Net sales	$ 183.7	$ (0.1)		$ (2.8)
Cost of goods sold	133.4	(1)		(5.1)
Retained earnings	43.5	45.2		45.2
Income tax (expense) benefit	$ (6.8)	$ (0.3)		$ (0.6)

Revenue Recognition - Summary o

Revenue Recognition - Summary of Effect of Adoption of ASC 606 Impact on Condensed Consolidated Statements of Income (Details) - USD ($) $ in Millions	Oct. 01, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation Of Revenue [Line Items]
Net sales		$ 4,690	$ 4,137.5	$ 13,637.4	$ 12,048.5
Cost of goods sold		3,701.1	3,270.4	10,967.1	9,618.5
Income tax (expense) benefit		(77.6)	(84.5)	(187.5)	969.9
Consolidated net income		253.8	$ 271.3	555.5	$ 1,629.3
ASC 606 [Member] \| Balances Without Adoption of ASC 606 [Member]
Disaggregation Of Revenue [Line Items]
Net sales		4,690.1		13,640.2
Cost of goods sold		3,702.1		10,972.2
Income tax (expense) benefit		(77.3)		(186.9)
Consolidated net income		253.2		553.8
ASC 606 [Member] \| Impact of Adoption Increase/(Decrease) [Member]
Disaggregation Of Revenue [Line Items]
Net sales	$ 183.7	(0.1)		(2.8)
Cost of goods sold	133.4	(1)		(5.1)
Income tax (expense) benefit	$ (6.8)	(0.3)		(0.6)
Consolidated net income		$ 0.6		$ 1.7

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Effect of Adoption of ASC 606 Impact on Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Jun. 30, 2019	Oct. 01, 2018	Sep. 30, 2018
Disaggregation Of Revenue [Line Items]
Inventories	$ 2,074.2		$ 1,829.6
Other current assets	515.7		248.5
Other current liabilities	676.8		476.5
Retained earnings	1,805.1		$ 1,573.3
ASC 606 [Member] \| Balances Without Adoption of ASC 606 [Member]
Disaggregation Of Revenue [Line Items]
Inventories	2,214.3
Other current assets	321.8
Other current liabilities	676.2
Retained earnings	1,759.9
ASC 606 [Member] \| Impact of Adoption Increase/(Decrease) [Member]
Disaggregation Of Revenue [Line Items]
Inventories	(140.1)
Other current assets	193.9
Other current liabilities	0.6
Retained earnings	$ 45.2	$ 43.5

Revenue Recognition - Summary_3

Revenue Recognition - Summary of Effect of Adoption of ASC 606 Impact on Condensed Consolidated Statement of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation Of Revenue [Line Items]
Consolidated net income	$ 253.8	$ 271.3	$ 555.5	$ 1,629.3
Other assets			(171.7)	(119.9)
Inventories			(39.5)	(40.8)
Income taxes			(29.5)	$ 83.2
ASC 606 [Member] \| Balances Without Adoption of ASC 606 [Member]
Disaggregation Of Revenue [Line Items]
Consolidated net income	253.2		553.8
Other assets			(174.5)
Inventories			(34.4)
Income taxes			(30.1)
ASC 606 [Member] \| Impact of Adoption Increase/(Decrease) [Member]
Disaggregation Of Revenue [Line Items]
Consolidated net income	$ 0.6		1.7
Other assets			2.8
Inventories			(5.1)
Income taxes			$ 0.6

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregate Revenue by Geographical Market and Product Type (Segment) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation Of Revenue [Line Items]
Net sales	$ 4,690	$ 4,137.5	$ 13,637.4	$ 12,048.5
Corrugated Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	3,072.8		8,797.3
Consumer Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	1,650.1		4,937.2
Land and Development [Member]
Disaggregation Of Revenue [Line Items]
Net sales	8.6		23.3
Intersegment Sales [Member]
Disaggregation Of Revenue [Line Items]
Net sales	(41.5)	(41.5)	(120.4)	(118.2)
Intersegment Sales [Member] \| Corrugated Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	(19.7)	(21.6)	(57.1)	(63)
Intersegment Sales [Member] \| Consumer Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	(21.8)	$ (19.9)	(63.3)	$ (55.2)
North America [Member]
Disaggregation Of Revenue [Line Items]
Net sales	4,227.9		12,201.3
North America [Member] \| Corrugated Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	2,954.6		8,426.3
North America [Member] \| Consumer Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	1,306		3,870.7
North America [Member] \| Land and Development [Member]
Disaggregation Of Revenue [Line Items]
Net sales	8.6		23.3
North America [Member] \| Intersegment Sales [Member]
Disaggregation Of Revenue [Line Items]
Net sales	(41.3)		(119)
South America [Member]
Disaggregation Of Revenue [Line Items]
Net sales	117.6		373.4
South America [Member] \| Corrugated Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	102.8		321.2
South America [Member] \| Consumer Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	14.8		52.2
Europe [Member]
Disaggregation Of Revenue [Line Items]
Net sales	259.9		790
Europe [Member] \| Corrugated Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	0.7		0.7
Europe [Member] \| Consumer Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	259.3		789.4
Europe [Member] \| Intersegment Sales [Member]
Disaggregation Of Revenue [Line Items]
Net sales	(0.1)		(0.1)
Asia Pacific [Member]
Disaggregation Of Revenue [Line Items]
Net sales	84.6		272.7
Asia Pacific [Member] \| Corrugated Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	14.7		49.1
Asia Pacific [Member] \| Consumer Packaging [Member]
Disaggregation Of Revenue [Line Items]
Net sales	70		224.9
Asia Pacific [Member] \| Intersegment Sales [Member]
Disaggregation Of Revenue [Line Items]
Net sales	$ (0.1)		$ (1.3)

Revenue Recognition - Summary_4

Revenue Recognition - Summary of Opening and Closing Balances of Contract Assets and Contract Liabilities (Details) $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)
Revenue Recognition [Line Items]
Short-Term Contract Assets, Beginning balance	$ 183.7
(Decrease) / Increase in Short-Term Contract Assets	(2.8)
Short-Term Contract Assets, Ending balance	193.9
Short-Term Contract Liabilities, Beginning balance	7.9
Short-Term Contract Liabilities, Ending balance	11.4
(Decrease) / increase in Short-Term Contract Liabilities	3.5
KapStone Acquisition [Member]
Revenue Recognition [Line Items]
(Decrease) / Increase in Short-Term Contract Assets	$ 13

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 02, 2018	Jun. 30, 2019	Sep. 30, 2018	Jul. 01, 2015
Business Acquisition [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Number of WRKCo Shares to WestRock Shares	1
WRKCo Inc. [Member]
Business Acquisition [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.01
KapStone Acquisition [Member]
Business Acquisition [Line Items]
Common Stock, Par or Stated Value Per Share	0.0001
Business Acquisition, Share Price	$ 35
Ratio of KapStone Shares to WestRock Shares	49.81%
Maximum percentage of issued and outstanding KapStone Shares to elect WestRock stock consideration	25.00%
Estimated Enterprise Value of Acquisition	$ 4,900
Consideration paid in cash	$ 3,300
Business acquisition, number of shares issued	1,600,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 70.1
Business acquisition, percentage of equity interest on shares issued and outsanding	0.60%
Fair value of share-based awards issued in business combinations	$ 70.8
KapStone Acquisition [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Assets, Useful Life	1 year
KapStone Acquisition [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Assets, Useful Life	20 years

Acquisitions - Summary of Fair

Acquisitions - Summary of Fair Values of Assets Acquired and Liabilities Assumed by Major of assets and Liabilities and Measurement Period Adjustments (Details) - USD ($) $ in Millions		Jun. 30, 2019	Nov. 02, 2018	Sep. 30, 2018	Jun. 30, 2018
Business Acquisition [Line Items]
Goodwill		$ 7,321.9		$ 5,577.6
Total assets acquired		5,943.9			$ 230.2
Liabilities assumed		$ 2,450.4			$ 14.6
KapStone Acquisition [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			$ 8.6
Current assets, excluding cash and cash equivalents			878.9
Property, plant and equipment, net			1,910.3
Goodwill			1,755
Intangible assets			1,336.1
Other long-term assets			27.9
Total assets acquired			5,916.8
Current portion of debt			33.3
Current liabilities			337.5
Long-term debt due after one year			1,333.4
Accrued pension and other long-term benefits			9.8
Deferred income taxes			609.7
Other long-term liabilities			118.4
Liabilities assumed			2,442.1
Net assets acquired			3,474.7
KapStone Acquisition [Member] \| Measurement Period Adjustments [Member]
Business Acquisition [Line Items]
Current assets, excluding cash and cash equivalents	[1]		(22.4)
Property, plant and equipment, net	[1]		11.7
Goodwill	[1]		(14.9)
Intangible assets	[1]		30.3
Other long-term assets	[1]		(0.6)
Total assets acquired	[1]		4.1
Current liabilities	[1]		1.1
Accrued pension and other long-term benefits	[1]		1.5
Deferred income taxes	[1]		(1.3)
Other long-term liabilities	[1]		2.8
Liabilities assumed	[1]		4.1
KapStone Acquisition [Member] \| As Adjusted [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	[2]		8.6
Current assets, excluding cash and cash equivalents	[2]		856.5
Property, plant and equipment, net	[2]		1,922
Goodwill	[2]		1,740.1
Intangible assets	[2]		1,366.4
Other long-term assets	[2]		27.3
Total assets acquired	[2]		5,920.9
Current portion of debt	[2]		33.3
Current liabilities	[2]		338.6
Long-term debt due after one year	[2]		1,333.4
Accrued pension and other long-term benefits	[2]		11.3
Deferred income taxes	[2]		608.4
Other long-term liabilities	[2]		121.2
Liabilities assumed	[2]		2,446.2
Net assets acquired	[2]		$ 3,474.7

[1]
[2]	The measurement period adjustments were primarily due to refinements to third party appraisals and carrying amounts of certain assets and liabilities, as well as adjustments to certain tax accounts based on, among other things, adjustments to deferred tax liabilities. The net impact of the measurement period adjustments resulted in a net decrease to goodwill.

Acquisitions - Summary of Weigh

Acquisitions - Summary of Weighted Average Life and Fair Value of Intangible Asset Recognized in KapStone Acquisition, Excluding Goodwill (Details) - KapStone Acquisition [Member] $ in Millions	Nov. 02, 2018USD ($)
Acquired Finite Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Useful Life	11 years 10 months 24 days
Gross Carrying Amount	$ 1,366.4
Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Useful Life	11 years 8 months 12 days
Gross Carrying Amount	$ 1,303
Trademarks and Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Useful Life	16 years 10 months 24 days
Gross Carrying Amount	$ 54.2
Favorable Contracts [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Useful Life	6 years
Gross Carrying Amount	$ 9.2

Restructuring and Other Costs -

Restructuring and Other Costs - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring And Related Activities [Abstract]
Restructuring and other costs	$ 17.9	$ 17.1	$ 107.1	$ 65.1

Restructuring and Other Costs_2

Restructuring and Other Costs - Schedule of Restructuring and Other Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring And Related Activities [Abstract]
Restructuring	$ 6.4	$ 6.9	$ 56.4	$ 32.5
Other	11.5	10.2	50.7	32.6
Restructuring and other costs	$ 17.9	$ 17.1	$ 107.1	$ 65.1

Restructuring and Other Costs_3

Restructuring and Other Costs - Schedule of Restructuring Charges Related to Active Restructuring Initiatives (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	$ 6.4	$ 6.9	$ 56.4	$ 32.5
Restructuring and Related Cost, Cost Incurred to Date	585.4		585.4
Restructuring and Related Cost, Expected Cost	591.5		591.5
Net Property, Plant and Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	(1.7)	2.2	5.2	7.5
Restructuring and Related Cost, Cost Incurred to Date	244.6		244.6
Restructuring and Related Cost, Expected Cost	244.6		244.6
Severance and Other Employee Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	5.2	2.5	38.6	9
Restructuring and Related Cost, Cost Incurred to Date	230.6		230.6
Restructuring and Related Cost, Expected Cost	230.8		230.8
Equipment and Inventory Relocation Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	1.8	0.6	3.9	5.2
Restructuring and Related Cost, Cost Incurred to Date	16.9		16.9
Restructuring and Related Cost, Expected Cost	18.4		18.4
Facility Carrying Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.8	0.9	2.8	3.3
Restructuring and Related Cost, Cost Incurred to Date	33.6		33.6
Restructuring and Related Cost, Expected Cost	34.8		34.8
Other Costs Related to Restructuring and Other Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.3	0.7	5.9	7.5
Restructuring and Related Cost, Cost Incurred to Date	59.7		59.7
Restructuring and Related Cost, Expected Cost	62.9		62.9
Corporate, Non-Segment [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	2.5	0.8	24.4	5.8
Restructuring and Related Cost, Cost Incurred to Date	142		142
Restructuring and Related Cost, Expected Cost	142		142
Corporate, Non-Segment [Member] \| Net Property, Plant and Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Cost Incurred to Date	1.4		1.4
Restructuring and Related Cost, Expected Cost	1.4		1.4
Corporate, Non-Segment [Member] \| Severance and Other Employee Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	2.4	0.9	22.2	1
Restructuring and Related Cost, Cost Incurred to Date	122.9		122.9
Restructuring and Related Cost, Expected Cost	122.9		122.9
Corporate, Non-Segment [Member] \| Other Costs Related to Restructuring and Other Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.1	(0.1)	2.2	4.8
Restructuring and Related Cost, Cost Incurred to Date	17.7		17.7
Restructuring and Related Cost, Expected Cost	17.7		17.7
Corrugated Packaging [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	1.8	1.4	23.3	9.4
Restructuring and Related Cost, Cost Incurred to Date	313.5		313.5
Restructuring and Related Cost, Expected Cost	319.3		319.3
Corrugated Packaging [Member] \| Net Property, Plant and Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	(1.9)	0.4	5.2	1.3
Restructuring and Related Cost, Cost Incurred to Date	203.3		203.3
Restructuring and Related Cost, Expected Cost	203.3		203.3
Corrugated Packaging [Member] \| Severance and Other Employee Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	1.6	(0.2)	12.3	2.2
Restructuring and Related Cost, Cost Incurred to Date	54.7		54.7
Restructuring and Related Cost, Expected Cost	54.9		54.9
Corrugated Packaging [Member] \| Equipment and Inventory Relocation Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	1.6	0.3	3	3.4
Restructuring and Related Cost, Cost Incurred to Date	10.7		10.7
Restructuring and Related Cost, Expected Cost	12.2		12.2
Corrugated Packaging [Member] \| Facility Carrying Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.6	0.8	2.6	2.6
Restructuring and Related Cost, Cost Incurred to Date	31.4		31.4
Restructuring and Related Cost, Expected Cost	32.6		32.6
Corrugated Packaging [Member] \| Other Costs Related to Restructuring and Other Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	(0.1)	0.1	0.2	(0.1)
Restructuring and Related Cost, Cost Incurred to Date	13.4		13.4
Restructuring and Related Cost, Expected Cost	16.3		16.3
Consumer Packaging [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	2.1	4.6	8.6	16.6
Restructuring and Related Cost, Cost Incurred to Date	111.3		111.3
Restructuring and Related Cost, Expected Cost	111.6		111.6
Consumer Packaging [Member] \| Net Property, Plant and Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.2	1.8		6.2
Restructuring and Related Cost, Cost Incurred to Date	38.1		38.1
Restructuring and Related Cost, Expected Cost	38.1		38.1
Consumer Packaging [Member] \| Severance and Other Employee Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	1.2	1.7	4	5.1
Restructuring and Related Cost, Cost Incurred to Date	39.2		39.2
Restructuring and Related Cost, Expected Cost	39.2		39.2
Consumer Packaging [Member] \| Equipment and Inventory Relocation Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.2	0.3	0.9	1.8
Restructuring and Related Cost, Cost Incurred to Date	6.2		6.2
Restructuring and Related Cost, Expected Cost	6.2		6.2
Consumer Packaging [Member] \| Facility Carrying Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.2	0.1	0.2	0.7
Restructuring and Related Cost, Cost Incurred to Date	2.2		2.2
Restructuring and Related Cost, Expected Cost	2.2		2.2
Consumer Packaging [Member] \| Other Costs Related to Restructuring and Other Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost	0.3	0.7	3.5	2.8
Restructuring and Related Cost, Cost Incurred to Date	25.6		25.6
Restructuring and Related Cost, Expected Cost	25.9		25.9
Land and Development [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost		0.1	0.1	0.7
Restructuring and Related Cost, Cost Incurred to Date	18.6		18.6
Restructuring and Related Cost, Expected Cost	18.6		18.6
Land and Development [Member] \| Net Property, Plant and Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Cost Incurred to Date	1.8		1.8
Restructuring and Related Cost, Expected Cost	1.8		1.8
Land and Development [Member] \| Severance and Other Employee Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost		$ 0.1	0.1	$ 0.7
Restructuring and Related Cost, Cost Incurred to Date	13.8		13.8
Restructuring and Related Cost, Expected Cost	13.8		13.8
Land and Development [Member] \| Other Costs Related to Restructuring and Other Costs [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring and Related Cost, Cost Incurred to Date	3		3
Restructuring and Related Cost, Expected Cost	$ 3		$ 3

Restructuring and Other Costs_4

Restructuring and Other Costs - Schedule of Acquisition, Divestiture and Integration Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring Cost And Reserve [Line Items]
Acquisition costs			$ 27.9	$ 11
Divestiture costs			0.2	0.2
Integration costs			22.6	21.4
Other total	$ 11.5	$ 10.2	50.7	32.6
Other Segments [Member]
Restructuring Cost And Reserve [Line Items]
Acquisition costs	0.9	3.4	27.9	11
Divestiture costs			0.2	0.2
Integration costs	10.6	6.8	22.6	21.4
Other total	$ 11.5	$ 10.2	$ 50.7	$ 32.6

Restructuring and Other Costs_5

Restructuring and Other Costs - Schedule of Changes in Restructuring Accrual Charges (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Restructuring And Other Costs [Abstract]
Accrual at beginning of fiscal year	$ 31.6	$ 47.4
Additional accruals	37.5	11.2
Payments	(32.9)	(24.3)
Adjustment to accruals	(3.1)	0.3
Foreign currency rate changes	0.1	(1.3)
Accrual at June 30	$ 33.2	$ 33.3

Restructuring and Other Costs_6

Restructuring and Other Costs - Schedule of Reconciliation of Accruals and Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring And Other Costs [Abstract]
Additional accruals and adjustments to accruals (see table above)			$ 34.4	$ 11.5
Acquisition costs			27.9	11
Integration costs			22.6	21.4
Divestiture costs			0.2	0.2
Net property, plant and equipment			5.2	7.5
Severance and other employee costs			6.9	1.4
Equipment and inventory relocation costs			3.9	5.2
Facility carrying costs			2.8	3.3
Other costs			3.2	3.6
Restructuring and other costs	$ 17.9	$ 17.1	$ 107.1	$ 65.1

Retirement Plans - Additional I

Retirement Plans - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Multiemployer Plans, Withdrawal Obligation	$ 240.5			$ 240.5		$ 247.8
Periods of Payments Used to Calculate Withdrawal Liability in Connection with PIUMPF Withdrawal			20 years
Amount of reduction to previously recorded MEPP withdrawal liability	1.7
Pension Plans, Defined Benefit [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions by employer to pension and supplemental retirement plans	6.6	$ 10.8		16.1	$ 31.5
Other Postretirement Benefits Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions by employer to pension and supplemental retirement plans	$ 2.2	2.3		$ 6.6	7.1
Pace Industry Union Management Pension Fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Multiemployer Plans, Withdrawal Obligation			$ 180
Central States, Southeast and Southwest Areas Pension Fund [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Multiemployer Plans, Withdrawal Obligation		$ 4.2			$ 4.2

Retirement Plans - Summary of C

Retirement Plans - Summary of Components of Net Pension (Income) Cost and Summary of Components of Postretirement Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Defined Benefit Plan Disclosure [Line Items]
Multiemployer pension withdrawals	$ (1.7)	$ 4.2	$ (1.7)	$ 184.2
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	10.2	9.4	32.5	33.5
Interest cost	58.8	51.5	174	153.7
Expected return on plan assets	(85.9)	(82.1)	(254.7)	(246.7)
Amortization of net actuarial loss (gain)	6.3	6.7	18.7	15.9
Amortization of prior service cost (credit)	1.3	1.3	3.9	3.5
Curtailment loss	0.1		1
Company defined benefit plan income	(9.2)	(13.2)	(24.6)	(40.1)
Multiemployer pension withdrawals	(1.7)	4.2	(1.7)	184.2
Multiemployer and other plans	0.2	0.2	0.5	1.3
Net pension (income) cost	(10.7)	(8.8)	(25.8)	145.4
Other Postretirement Benefits Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.2	0.4	0.8	1.2
Interest cost	1.9	2.1	5.8	6.1
Amortization of net actuarial loss (gain)	(0.7)	0.3	(1.5)	0.2
Amortization of prior service cost (credit)	(0.7)	(1.1)	(2.1)	(3.2)
Net pension (income) cost	$ 0.7	$ 1.7	$ 3	$ 4.3

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	Dec. 22, 2017	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Effective tax rates		23.40%		23.70%			25.20%	(147.10%)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Provisional Estimate of Benefit (Expense) Impact on Remeasurement of Deferred Tax Balances				$ (4.1)	$ 31.5	$ 1,174
Tax cuts and jobs act, accounting complete			true
Income tax expense from revaluation of deferred tax assets and liabilities			$ 0.4
Additional income tax expense from transition tax provisional liability			$ 3.7

Income Taxes - Summary of Chang

Income Taxes - Summary of Changes in Reserve for Uncertain Tax Position (Details) $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of fiscal year	$ 127.1
Additions related to purchase accounting	1	[1]
Additions for tax positions taken in current year	103.8	[2]
Additions for tax positions taken in prior fiscal years	1
Additions for currency translation adjustments	1.4
Reductions as a result of a lapse of the applicable statute of limitations	(3)
Balance at end of period	$ 231.3

[1]	Adjustment in fiscal 2019 relates to the KapStone Acquisition.
[2]	Additions for tax positions taken in current fiscal year include primarily positions taken related to foreign subsidiaries.

Segment Information - Additiona

Segment Information - Additional Information (Details) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment		3
Increase in discount rate to estimate fair value of reporting unit		1.00%
Goodwill	$ 7,321.9	$ 7,321.9	$ 5,577.6
Victory Packaging [Member]
Segment Reporting Information [Line Items]
Reporting unit, percentage of fair value in excess of carrying value	10.00%
Minimum [Member]
Segment Reporting Information [Line Items]
Reporting unit, discount rate	8.50%
Reporting unit, growth rate	0.00%
Maximum [Member]
Segment Reporting Information [Line Items]
Reporting unit, discount rate	14.00%
Reporting unit, growth rate	1.00%
Corrugated Packaging [Member]
Segment Reporting Information [Line Items]
Goodwill	$ 3,705.8	3,705.8	1,966.7
Corrugated Packaging [Member] \| Hurricane Michael [Member] \| Cost of Goods Sold [Member]
Segment Reporting Information [Line Items]
Insurance proceeds recieved	$ 30	110
Consumer Packaging [Member]
Segment Reporting Information [Line Items]
Reporting unit, percentage of fair value in excess of carrying value	10.00%
Goodwill	$ 3,616.1	$ 3,616.1	$ 3,610.9

Segment Information - Certain O

Segment Information - Certain Operating Data for Segments (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018	Sep. 30, 2018
Segment Reporting Information [Line Items]
Net sales	$ 4,690		$ 4,137.5		$ 13,637.4	$ 12,048.5
Multiemployer pension withdrawals	1.7		(4.2)		1.7	(184.2)
Land and Development impairments		$ (13)	(1.7)	$ (27.6)	(13)	(29.3)
Restructuring and other costs	(17.9)		(17.1)		(107.1)	(65.1)
Interest expense, net	(111.1)		(76.7)		(317.3)	(219.8)
(Loss) gain on extinguishment of debt	(3.2)		0.9		(4.7)
Other income (expense), net	3.7		9.7		(2.3)	13.3
Income before income taxes	331.4		355.8		743	659.4
Intangibles, net	4,174.8				4,174.8		$ 3,122
Identifiable assets	30,812.1				30,812.1		25,360.5
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	4,731.5		4,179		13,757.8	12,166.7
Segment income	485.3		457.9		1,205.7	1,194.8
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(41.5)		(41.5)		(120.4)	(118.2)
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
(Loss) gain on sale of certain closed facilities	(2.7)				47.8
Multiemployer pension withdrawals	1.7		(4.2)		1.7	(184.2)
Land and Development impairments			(1.7)		(13)	(29.3)
Non-allocated expenses	(24.4)		(13)		(67.8)	(50.3)
Interest expense, net	(111.1)		(76.7)		(317.3)	(219.8)
(Loss) gain on extinguishment of debt	(3.2)		0.9		(4.7)
Other income (expense), net	3.7		9.7		(2.3)	13.3
Corrugated Packaging [Member]
Segment Reporting Information [Line Items]
Net sales	3,072.8				8,797.3
Intangibles, net	1,711.5				1,711.5		506.2
Identifiable assets	16,893.5				16,893.5		11,069.6
Corrugated Packaging [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	3,072.8		2,444.6		8,797.3	7,155.6
Segment income	392.7		321.9		949.8	854.6
Corrugated Packaging [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(19.7)		(21.6)		(57.1)	(63)
Corrugated Packaging [Member] \| Unaffiliated Customers [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	3,053.1		2,423		8,740.2	7,092.6
Consumer Packaging [Member]
Segment Reporting Information [Line Items]
Net sales	1,650.1				4,937.2
Intangibles, net	2,463.3				2,463.3		2,615.8
Identifiable assets	11,216.9				11,216.9		11,511.1
Consumer Packaging [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	1,650.1		1,669.6		4,937.2	4,908.2
Segment income	91		126.1		253.1	314.9
Consumer Packaging [Member] \| Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales	(21.8)		(19.9)		(63.3)	(55.2)
Consumer Packaging [Member] \| Unaffiliated Customers [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	1,628.3		1,649.7		4,873.9	4,853
Land and Development [Member]
Segment Reporting Information [Line Items]
Net sales	8.6				23.3
Identifiable assets	27.4				27.4		49.1
Land and Development [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	8.6		64.8		23.3	102.9
Segment income	1.6		9.9		2.8	25.3
Land and Development [Member] \| Unaffiliated Customers [Member] \| Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	8.6		$ 64.8		23.3	$ 102.9
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Segment Reporting Information [Line Items]
Identifiable assets	26.6				26.6		59.5
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Identifiable assets	$ 2,647.7				$ 2,647.7		$ 2,671.2

Segment Information - Changes i

Segment Information - Changes in Carrying Amount of Goodwill (Details) $ in Millions	9 Months Ended
	Jun. 30, 2019USD ($)
Goodwill [Roll Forward]
Goodwill, Gross beginning of period	$ 5,620.4
Accumulated impairment losses, beginning of period	(42.8)
Goodwill, beginning of period	5,577.6
Goodwill acquired	1,751.9
Purchase price allocation adjustments	(1.1)
Translation and other adjustments	(6.5)
Goodwill, Gross end of period	7,364.7
Accumulated impairment losses, end of period	(42.8)
Goodwill, end of period	7,321.9
Corrugated Packaging [Member]
Goodwill [Roll Forward]
Goodwill, Gross beginning of period	1,966.8
Accumulated impairment losses, beginning of period	(0.1)
Goodwill, beginning of period	1,966.7
Goodwill acquired	1,745.1
Purchase price allocation adjustments	0.9
Translation and other adjustments	(6.9)
Goodwill, Gross end of period	3,705.9
Accumulated impairment losses, end of period	(0.1)
Goodwill, end of period	3,705.8
Consumer Packaging [Member]
Goodwill [Roll Forward]
Goodwill, Gross beginning of period	3,653.6
Accumulated impairment losses, beginning of period	(42.7)
Goodwill, beginning of period	3,610.9
Goodwill acquired	6.8
Purchase price allocation adjustments	(2)
Translation and other adjustments	0.4
Goodwill, Gross end of period	3,658.8
Accumulated impairment losses, end of period	(42.7)
Goodwill, end of period	$ 3,616.1

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Inventories [Abstract]
Finished goods and work in process	$ 930.4	$ 867
Raw materials	808.5	730
Spare parts and supplies	485.7	368.2
Inventories at FIFO cost	2,224.6	1,965.2
LIFO reserve	(150.4)	(135.6)
Net inventories	$ 2,074.2	$ 1,829.6

Assets Held For Sale - Addition

Assets Held For Sale - Additional Information (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Assets held for sale	$ 26.6	$ 59.5
Land and Development Portfolio Assets [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Assets held for sale	$ 16	$ 33.5

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Property, plant and equipment at cost:
Property, plant and equipment, at cost	$ 17,211.2	$ 14,419.9
Less: accumulated depreciation, depletion and amortization	(6,041.9)	(5,337.4)
Property, plant and equipment, net	11,169.3	9,082.5
Land and Buildings [Member]
Property, plant and equipment at cost:
Property, plant and equipment, at cost	2,439.6	2,078.9
Machinery and Equipment [Member]
Property, plant and equipment at cost:
Property, plant and equipment, at cost	14,487.8	12,064
Forestlands and Mineral Rights [Member]
Property, plant and equipment at cost:
Property, plant and equipment, at cost	152.9	158
Transportation Equipment [Member]
Property, plant and equipment at cost:
Property, plant and equipment, at cost	31.8	30.1
Leasehold Improvements [Member]
Property, plant and equipment at cost:
Property, plant and equipment, at cost	$ 99.1	$ 88.9

Fair Value - Additional Informa

Fair Value - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Mar. 31, 2019	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018	Sep. 25, 2018	Sep. 29, 2017
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Land and Development impairments	$ 13	$ 1.7	$ 27.6	$ 13	$ 29.3
Maximum eligible receivables that may be sold						$ 550	$ 490
Estimated loss on sale of accounts receivable by quarter				$ 4
Cash Receipts on Sold Trade Receivables From ASU 2016-15 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Decrease in cash provided by operating activities					346.1
Increase in cash provided by investing activities					$ 346.1
Real Estate [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Impairment of intangible assets, finite-lived			4
Mineral Rights [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Impairment of intangible assets, finite-lived			$ 23.6

Fair Value - Summary of Activit

Fair Value - Summary of Activity Under A/R Sales Agreement (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Receivable from financial institution at beginning of fiscal year		$ 24.9
Receivables sold to the financial institution and derecognized	$ 1,453.5	1,194.2
Receivables collected by financial institution	(1,441.6)	(1,183.2)
Cash paid to (proceeds from) financial institution	$ (11.9)	(24)
Receivable from financial institution at June 30		$ 11.9

Debt - Schedule of Carrying Val

Debt - Schedule of Carrying Value of Individual Components of Debt (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
Debt Instrument [Line Items]
Total debt	$ 10,538.2	$ 6,415.2
Less: current portion of debt	779.1	740.7
Long-term debt due after one year	9,759.1	5,674.5
Notes Due Fiscal 2019 to 2022 [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	509.1	1,470.9
Notes Due Fiscal 2023 to 2028 [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	3,768	2,534.4
Notes Due Fiscal 2029 to 2033 [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	2,200.6	964.1
Notes Due Fiscal 2037 to 2047 [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	179	178.5
Term Loan Facilities [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	2,506.9	599.4
Revolving Credit and Swing Facilities [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	405.3	355
Receivables Facility [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Total debt	150
Commercial Paper [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	445.6
Capital Lease Obligations [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Total debt	188.5	171
Supplier Financing and Commercial Card Programs [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Total debt	126.8	105.1
International and Other Debt [Member]
Debt Instrument [Line Items]
Total debt	$ 58.4	$ 36.8

Debt - Additional Information (

Debt - Additional Information (Details)

Jun. 07, 2019USD ($)

May 16, 2019USD ($)

May 02, 2019USD ($)

Apr. 10, 2019BRL (R$)Drawdown

Feb. 26, 2019

Dec. 07, 2018USD ($)

Dec. 03, 2018USD ($)

Apr. 27, 2018EUR (€)

Mar. 07, 2018USD ($)

Mar. 06, 2018USD ($)

Aug. 24, 2017USD ($)

Oct. 31, 2017USD ($)

Jun. 30, 2019USD ($)

Jun. 30, 2018USD ($)

Jun. 30, 2019BRL (R$)

Mar. 31, 2019USD ($)

Sep. 30, 2018USD ($)

Debt Instrument [Line Items]

Fair value of debt

$ 11,000,000,000

$ 6,400,000,000

Repayment of debt

4,665,000,000

$ 2,022,700,000

DDTL Credit Agreement [Member]

Debt Instrument [Line Items]

Credit Facility, maximum borrowing capacity

$ 3,800,000,000

Debt issuance costs

$ 7,500,000

Debt instrument, interest rate description

The applicable interest rate margin was initially 1.125% to 2.000% per annum for LIBOR rate loans and 0.125% to 1.000% per annum for alternate base rate loans, in each case depending on the Leverage Ratio (as defined in the credit agreement) or our corporate credit ratings, whichever yields a lower applicable interest rate margin, at such time. On February 26, 2019, we amended the Delayed Draw Credit Facilities agreement. The applicable interest rate margin for the 3-year term loan is now 1.000% to 1.875% for LIBOR rate loans and 0.000% to 0.875% for alternate base rate loans. The applicable interest rate margin for the 5-year term loan is now 1.000% to 1.950% for LIBOR rate loans and 0.000% to 0.950% for alternate base rate loans.

DDTL Credit Agreement [Member] | Minimum [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin

1.125%

DDTL Credit Agreement [Member] | Minimum [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Applicable margin

0.125%

DDTL Credit Agreement [Member] | Maximum [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin

2.00%

DDTL Credit Agreement [Member] | Maximum [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Applicable margin

1.00%

Senior Notes due June 2028 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 500,000,000

Debt instrument, interest rate

3.90%

Debt instrument, maturity year

2028

Debt instrument, discount

$ 100,000

Debt instrument, issuance costs

4,100,000

Debt instrument, effective interest rate

4.01%

Senior Notes due 2032 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 500,000,000

Debt instrument, interest rate

4.20%

Debt instrument, maturity year

2032

Debt instrument, discount

$ 200,000

Debt instrument, issuance costs

4,100,000

Debt instrument, effective interest rate

4.29%

Notes Due Fiscal 2019 to 2022 [Member] | Unsecured Debt [Member]

Debt Instrument [Line Items]

Prepayment of outstanding principal amount

$ 600,000,000

Senior Notes due 2026 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 750,000,000

Debt instrument, interest rate

4.65%

Debt instrument, maturity year

2026

Debt instrument, discount

$ 1,100,000

Debt instrument, issuance costs

6,000,000

Debt instrument, effective interest rate

4.80%

Senior Notes due 2026 [Member] | Tendered and Exchanged Notes [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 749,300,000

Senior Notes due 2029 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 750,000,000

Debt instrument, interest rate

4.90%

Debt instrument, maturity year

2029

Debt instrument, discount

$ 400,000

Debt instrument, issuance costs

$ 6,100,000

Debt instrument, effective interest rate

5.01%

Senior Notes due 2029 [Member] | Tendered and Exchanged Notes [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

750,000,000

Senior Notes due 2024 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 500,000,000

Debt instrument, interest rate

3.00%

Debt instrument, maturity year

2024

Senior Notes due 2024 [Member] | Tendered and Exchanged Notes [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

490,000,000

Senior Notes due 2025 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 600,000,000

Debt instrument, interest rate

3.75%

Debt instrument, maturity year

2025

Senior Notes due 2025 [Member] | Tendered and Exchanged Notes [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

600,000,000

Senior Notes due 2027 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 500,000,000

Debt instrument, interest rate

3.375%

Debt instrument, maturity year

2027

Senior Notes due 2027 [Member] | Tendered and Exchanged Notes [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

491,000,000

Senior Notes due 2028 [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 600,000,000

Debt instrument, interest rate

4.00%

Debt instrument, maturity year

2028

Senior Notes due 2028 [Member] | Tendered and Exchanged Notes [Member]

Debt Instrument [Line Items]

Debt instrument, aggregate principal amount

$ 590,000,000

364-Day Term Loan [Member] | DDTL Credit Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, maturity period

364 days

Credit Facility, maximum borrowing capacity

$ 300,000,000

Repayment of debt

$ 300,000,000

Three Year Term Loan [Member] | DDTL Credit Agreement [Member]

Debt Instrument [Line Items]

Prepayment of outstanding principal amount

$ 926,500,000

$ 700,000,000

Debt instrument, maturity period

3 years

Credit Facility, maximum borrowing capacity

$ 1,750,000,000

Long-term debt

$ 123,400,000

Three Year Term Loan [Member] | DDTL Credit Agreement [Member] | Minimum [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin

1.00%

Three Year Term Loan [Member] | DDTL Credit Agreement [Member] | Minimum [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Applicable margin

0.00%

Three Year Term Loan [Member] | DDTL Credit Agreement [Member] | Maximum [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin

1.875%

Three Year Term Loan [Member] | DDTL Credit Agreement [Member] | Maximum [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Applicable margin

0.875%

Five Year Term Loan | Bank of America, N.A [Member]

Debt Instrument [Line Items]

Debt instrument, maturity period

5 years

Credit Facility, maximum borrowing capacity

$ 300,000,000

Long-term debt

300,000,000

$ 300,000,000

Debt instrument, interest rate description

The applicable interest rate margin was initially 0.825% to 1.750% per annum for LIBOR rate loans and 0.000% to 0.750% per annum for alternate base rate loans, in each case depending on the Leverage Ratio (as defined in the credit agreement) or our corporate credit ratings, whichever yields a lower applicable interest rate margin, at such time.

Credit facility, maturity date

Jun. 7,
2024

Five Year Term Loan | Minimum [Member] | LIBOR [Member] | Bank of America, N.A [Member]

Debt Instrument [Line Items]

Applicable margin

0.825%

Five Year Term Loan | Minimum [Member] | Base Rate [Member] | Bank of America, N.A [Member]

Debt Instrument [Line Items]

Applicable margin

0.00%

Five Year Term Loan | Maximum [Member] | LIBOR [Member] | Bank of America, N.A [Member]

Debt Instrument [Line Items]

Applicable margin

1.75%

Five Year Term Loan | Maximum [Member] | Base Rate [Member] | Bank of America, N.A [Member]

Debt Instrument [Line Items]

Applicable margin

0.75%

Five Year Term Loan | DDTL Credit Agreement [Member]

Debt Instrument [Line Items]

Prepayment of outstanding principal amount

$ 262,500,000

Debt instrument, maturity period

5 years

Credit Facility, maximum borrowing capacity

$ 1,750,000,000

Long-term debt

1,484,100,000

$ 1,484,100,000

Five Year Term Loan | DDTL Credit Agreement [Member] | Minimum [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin

1.00%

Five Year Term Loan | DDTL Credit Agreement [Member] | Minimum [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Applicable margin

0.00%

Five Year Term Loan | DDTL Credit Agreement [Member] | Maximum [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Applicable margin

1.95%

Five Year Term Loan | DDTL Credit Agreement [Member] | Maximum [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Applicable margin

0.95%

Receivables Facility [Member] | Secured Debt [Member]

Debt Instrument [Line Items]

Long-term debt

150,000,000

Receivables backed financing, maximum borrowing amount

$ 700,000,000

Debt instrument, maturity date

Jul. 22,
2019

Debt instrument, maximum borrowing capacity, amount

621,800,000

571,000,000

Loans and Leases Receivable, Collateral for Secured Borrowings

1,011,700,000

$ 887,000,000

Debt instrument, amended maturity date

May 2,
2022

Cooperatieve Rabobank U.A., New York Branch European Revolving Credit Facility [Member] | Unsecured Debt [Member]

Debt Instrument [Line Items]

Debt instrument, maturity period

3 years

Incremental line of credit | €

€ 100,000,000

Cooperatieve Rabobank U.A., New York Branch European Revolving Credit Facility [Member] | Unsecured Debt [Member] | Foreign Exchange Contracts [Member]

Debt Instrument [Line Items]

Amount of foreign exchange contracts

371,100,000

Cooperatieve Rabobank U.A., New York Branch European Revolving Credit Facility [Member] | Unsecured Debt [Member]

Debt Instrument [Line Items]

Credit Facility, maximum borrowing capacity | €

500,000,000

Long-term debt

370,000,000

Line of credit facility, maximum Euro denominated borrowing capacity | €

€ 500,000,000

Credit facility, maturity date

Apr. 27,
2021

Commercial Paper [Member] | Unsecured Debt [Member]

Debt Instrument [Line Items]

Long-term debt

250,000,000

Aggregate Principal Amount of Short-term Unsecured Commercial Paper Program, Maximum

$ 1,000,000,000

Debt Instrument, notice period for termination

30 days

Borrowings outstanding

$ 445,600,000

Average borrowing rate

2.61%

Commercial Paper [Member] | Unsecured Debt [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument, maturity period

397 days

Revolving Credit Facility [Member] | Unsecured Debt [Member]

Debt Instrument [Line Items]

Credit Facility, maximum borrowing capacity

$ 2,000,000,000

Brazil Delayed Draw Credit Facilities [Member] | Unsecured Debt [Member]

Debt Instrument [Line Items]

Credit Facility, maximum borrowing capacity | R$

R$ 750000000.0

Long-term debt | R$

R$ 125000000.0

Incremental line of credit | R$

R$ 250000000.0

Credit facility, maturity date

Apr. 10,
2024

Credit facility initial drowdowns period

18 months

Number of drawdowns under credit facility | Drawdown

Minimum amount drawdown under credit facility | R$

R$ 50000000.0

Credit facility semiannual installments repayment beginning date

Apr. 10,
2021

Credit facility basis spread on floating rate

1.50%

Percentage of fee paid on unused credit facility

0.45%

Debt - Schedule of Aggregate Ma

Debt - Schedule of Aggregate Maturities of Debt (Details) $ in Millions	Jun. 30, 2019USD ($)
Long-term Debt, Excluding Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Remaining fiscal 2019	$ 532.7
Fiscal 2020	117.8
Fiscal 2021	357.4
Fiscal 2022	1,561.4
Fiscal 2023	537.6
Thereafter	7,076
Fair value of debt step-up, deferred financing costs and unamortized bond discounts	166.8
Total	10,349.7
Capital Lease Obligations [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Remaining fiscal 2019	1.8
Fiscal 2020	6.6
Fiscal 2021	4.9
Fiscal 2022	3.9
Fiscal 2023	2
Thereafter	151.9
Fair value step-up	17.4
Total	$ 188.5

Selected Condensed Consolidat_3

Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors - Condensed Consolidating Statements of Income (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2019	Jun. 30, 2018
Condensed Income Statements Captions [Line Items]
Net sales	$ 4,690		$ 4,137.5		$ 13,637.4	$ 12,048.5
Cost of goods sold	3,701.1		3,270.4		10,967.1	9,618.5
Selling, general and administrative, excluding intangible amortization	442.4		380.7		1,287.4	1,157.3
Selling, general and administrative intangible amortization	102.4		75.6		297.7	223.3
Loss (gain) on disposal of assets	6.5		2.7		(37.3)	6.6
Multiemployer pension withdrawals	(1.7)		4.2		(1.7)	184.2
Land and Development impairments		$ 13	1.7	$ 27.6	13	29.3
Restructuring and other costs	17.9		17.1		107.1	65.1
Operating profit (loss)	421.4		385.1		1,004.1	764.2
Interest expense, net	(111.1)		(76.7)		(317.3)	(219.8)
Gain (loss) on extinguishment of debt	(3.2)		0.9		(4.7)
Pension and other postretirement non- service (expense) income	18.9		21.3		54.9	70.5
Other (expense) income, net	3.7		9.7		(2.3)	13.3
Equity in income of unconsolidated entities	1.7		15.5		8.3	31.2
Income before income taxes	331.4		355.8		743	659.4
Income tax benefit (expense)	(77.6)		(84.5)		(187.5)	969.9
Consolidated net income (loss)	253.8		271.3		555.5	1,629.3
Less: Net income attributable to noncontrolling interests	(1.2)		(3.1)		(3.4)	(2.8)
Net income (loss) attributable to common stockholders	252.6		268.2		552.1	1,626.5
Comprehensive (loss) income attributable to common stockholders	282.7		35.6		552	1,409.5
Parent [Member]
Condensed Income Statements Captions [Line Items]
Interest expense, net			(0.6)			(0.7)
Equity in income (loss) of consolidated entities	252.6				552.1
Income before income taxes	252.6		(0.6)		552.1	(0.7)
Consolidated net income (loss)	252.6		(0.6)		552.1	(0.7)
Net income (loss) attributable to common stockholders	252.6		(0.6)		552.1	(0.7)
Comprehensive (loss) income attributable to common stockholders	282.7		(0.6)		552	(0.7)
Issuer [Member]
Condensed Income Statements Captions [Line Items]
Selling, general and administrative, excluding intangible amortization	(0.4)					0.4
Multiemployer pension withdrawals						6.5
Restructuring and other costs	1.4		3		5.3	6.3
Operating profit (loss)	(1)		(3)		(5.3)	(13.2)
Interest expense, net	(66.5)		(21.6)		(178.5)	(65.5)
Intercompany interest income (expense), net	(2.5)		8.5		1	20.3
Gain (loss) on extinguishment of debt	(0.8)				(2.6)	(1.6)
Other (expense) income, net			(0.3)		(4)	0.7
Equity in income (loss) of consolidated entities	268.2		281.7		664.9	1,676.1
Income before income taxes	197.4		265.3		475.5	1,616.8
Income tax benefit (expense)	17.9		3.5		46.9	10.4
Consolidated net income (loss)	215.3		268.8		522.4	1,627.2
Net income (loss) attributable to common stockholders	215.3		268.8		522.4	1,627.2
Comprehensive (loss) income attributable to common stockholders	244.9		36.2		522	1,410.2
Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Net sales	643		673.1		1,906	1,916.9
Cost of goods sold	475.6		529.7		1,503.3	1,489.3
Selling, general and administrative, excluding intangible amortization	26		20.9		53.3	70.2
Selling, general and administrative intangible amortization	26.1		26.1		78.4	78.2
Loss (gain) on disposal of assets	0.1				0.1	0.1
Multiemployer pension withdrawals						12.5
Restructuring and other costs	0.1		0.1		0.2	5.4
Operating profit (loss)	115.1		96.3		270.7	261.2
Interest expense, net	(36.9)		(43)		(128.8)	(130.7)
Intercompany interest income (expense), net	(33.3)		(19.7)		(87.9)	(52)
Gain (loss) on extinguishment of debt	(2.3)		1		(1.9)	1.9
Pension and other postretirement non- service (expense) income	(1.4)				(4.8)	(0.3)
Other (expense) income, net	(35.2)		(8.9)		(35.6)	(4.6)
Equity in income of unconsolidated entities			5			7.5
Equity in income (loss) of consolidated entities	(19.5)		159.3		397.8	1,182.4
Income before income taxes	(13.5)		190		409.5	1,265.4
Income tax benefit (expense)	(1.9)		(4.9)		(3.2)	119.5
Consolidated net income (loss)	(15.4)		185.1		406.3	1,384.9
Net income (loss) attributable to common stockholders	(15.4)		185.1		406.3	1,384.9
Comprehensive (loss) income attributable to common stockholders	12		(38.2)		406.5	1,191.3
Non-Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Net sales	4,676.3		4,138.2		13,648.2	12,096.2
Cost of goods sold	3,844.9		3,414.5		11,370.7	10,093.8
Selling, general and administrative, excluding intangible amortization	416.8		359.8		1,234.1	1,086.7
Selling, general and administrative intangible amortization	76.3		49.5		219.3	145.1
Loss (gain) on disposal of assets	6.4		2.7		(37.4)	6.5
Multiemployer pension withdrawals	(1.7)		4.2		(1.7)	165.2
Land and Development impairments			1.7		13	29.3
Restructuring and other costs	16.4		14		101.6	53.4
Operating profit (loss)	317.2		291.8		748.6	516.2
Interest expense, net	(7.7)		(11.5)		(10)	(22.9)
Intercompany interest income (expense), net	25.9		11.2		77	31.7
Gain (loss) on extinguishment of debt	(0.1)		(0.1)		(0.2)	(0.3)
Pension and other postretirement non- service (expense) income	20.3		21.3		59.7	70.8
Other (expense) income, net	38.9		18.9		37.3	17.2
Equity in income of unconsolidated entities	1.7		10.5		8.3	23.7
Income before income taxes	396.2		342.1		920.7	636.4
Income tax benefit (expense)	(93.6)		(83.1)		(231.2)	840
Consolidated net income (loss)	302.6		259		689.5	1,476.4
Less: Net income attributable to noncontrolling interests	(1.2)		(3.1)		(3.4)	(2.8)
Net income (loss) attributable to common stockholders	301.4		255.9		686.1	1,473.6
Comprehensive (loss) income attributable to common stockholders	332.2		23.1		686.9	1,256.7
Eliminations [Member]
Condensed Income Statements Captions [Line Items]
Net sales	(629.3)		(673.8)		(1,916.8)	(1,964.6)
Cost of goods sold	(619.4)		(673.8)		(1,906.9)	(1,964.6)
Operating profit (loss)	(9.9)				(9.9)
Intercompany interest income (expense), net	9.9				9.9
Equity in income (loss) of consolidated entities	(501.3)		(441)		(1,614.8)	(2,858.5)
Income before income taxes	(501.3)		(441)		(1,614.8)	(2,858.5)
Consolidated net income (loss)	(501.3)		(441)		(1,614.8)	(2,858.5)
Net income (loss) attributable to common stockholders	(501.3)		(441)		(1,614.8)	(2,858.5)
Comprehensive (loss) income attributable to common stockholders	$ (589.1)		$ 15.1		$ (1,615.4)	$ (2,448)

Selected Condensed Consolidat_4

Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018	Jun. 30, 2018
Current Assets:
Cash and cash equivalents	$ 179.1	$ 636.8
Accounts receivable	2,398.1	2,010.7
Inventories	2,074.2	1,829.6
Other current assets	515.7	248.5
Assets held for sale	26.6	59.5
Total current assets	5,193.7	4,785.1
Property, plant and equipment, net	11,169.3	9,082.5
Goodwill	7,321.9	5,577.6
Intangibles, net	4,174.8	3,122
Restricted assets held by special purpose entities	1,276	1,281
Prepaid pension asset	463.3	420
Other assets	1,213.1	1,092.3
Total Assets	30,812.1	25,360.5
Current liabilities:
Current portion of debt	779.1	740.7
Accounts payable	1,706.8	1,716.8
Accrued compensation and benefits	427.8	399.3
Other current liabilities	676.8	476.5
Total current liabilities	3,590.5	3,333.3
Long-term debt due after one year	9,759.1	5,674.5
Pension liabilities, net of current portion	246	261.3
Postretirement benefit liabilities, net of current portion	142.5	134.8
Non-recourse liabilities held by special purpose entities	1,147.4	1,153.7
Deferred income taxes	2,965.8	2,321.5
Other long-term liabilities	1,116.2	994.8
Redeemable noncontrolling interests	3.3	4.2
Total stockholders’ equity	11,827.7	11,469.4	$ 11,393.6
Noncontrolling interests	13.6	13
Total equity	11,841.3	11,482.4	$ 11,412.8
Total Liabilities and Equity	30,812.1	25,360.5
Parent [Member]
Current Assets:
Other current assets	0.1
Total current assets	0.1
Investments in consolidated subsidiaries	12,036.8
Other assets		3.4
Total Assets	12,036.9	3.4
Current liabilities:
Accrued compensation and benefits	0.1
Intercompany payables	209.1	13
Total current liabilities	209.2	13
Total stockholders’ equity	11,827.7	(9.6)
Total equity	11,827.7	(9.6)
Total Liabilities and Equity	12,036.9	3.4
Issuer [Member]
Current Assets:
Cash and cash equivalents		0.2
Accounts receivable		0.1
Other current assets	0.7	0.4
Intercompany receivables	654.7	27.7
Total current assets	655.4	28.4
Intercompany notes receivable	155	884.2
Investments in consolidated subsidiaries	18,366	13,260.3
Other assets	15	12.4
Total Assets	19,191.4	14,185.3
Current liabilities:
Current portion of debt	354.3
Accounts payable	1	0.8
Accrued compensation and benefits		0.2
Other current liabilities	47.3	3.2
Intercompany payables		506.6
Total current liabilities	402.6	510.8
Long-term debt due after one year	6,694.1	2,179.4
Intercompany notes payable	636.3
Other long-term liabilities	14.6	16.1
Total stockholders’ equity	11,443.8	11,479
Total equity	11,443.8	11,479
Total Liabilities and Equity	19,191.4	14,185.3
Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	12.5	490.8
Accounts receivable	25.8	196.5
Inventories	241.6	233.4
Other current assets	6.7	17.2
Intercompany receivables		269.8
Total current assets	286.6	1,207.7
Property, plant and equipment, net	19.2	21.3
Goodwill	1,151.4	1,151.3
Intangibles, net	1,511	1,589.4
Intercompany notes receivable	175.5	33.1
Investments in consolidated subsidiaries	20,055.3	15,066.3
Other assets	190.4	172.8
Total Assets	23,389.4	19,241.9
Current liabilities:
Current portion of debt	110.3	609.5
Accounts payable	32.9	40.3
Accrued compensation and benefits	10.1	10.7
Other current liabilities	129	77.7
Intercompany payables	1,038.4	570.4
Total current liabilities	1,320.7	1,308.6
Long-term debt due after one year	1,986.5	2,460.1
Intercompany notes payable	2,390.5	2,865.4
Pension liabilities, net of current portion	135.1	135.9
Postretirement benefit liabilities, net of current portion	27.8	28.1
Deferred income taxes	255.5	291
Other long-term liabilities	133.4	106.2
Total stockholders’ equity	17,139.9	12,046.6
Total equity	17,139.9	12,046.6
Total Liabilities and Equity	23,389.4	19,241.9
Non-Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	166.6	145.8
Accounts receivable	2,404.8	1,840.2
Inventories	1,832.6	1,596.2
Other current assets	508.2	230.9
Intercompany receivables	592.8	792.8
Assets held for sale	26.6	59.5
Total current assets	5,531.6	4,665.4
Property, plant and equipment, net	11,150.1	9,061.2
Goodwill	6,170.5	4,426.3
Intangibles, net	2,663.8	1,532.6
Restricted assets held by special purpose entities	1,276	1,281
Prepaid pension asset	463.3	420
Intercompany notes receivable	3,026.8	2,865.4
Other assets	1,018.5	910.8
Total Assets	31,300.6	25,162.7
Current liabilities:
Current portion of debt	314.5	131.2
Accounts payable	1,705.4	1,701.8
Accrued compensation and benefits	417.6	388.4
Other current liabilities	500.5	395.6
Intercompany payables		0.3
Total current liabilities	2,938	2,617.3
Long-term debt due after one year	1,078.5	1,035
Intercompany notes payable	330.5	917.3
Pension liabilities, net of current portion	110.9	125.4
Postretirement benefit liabilities, net of current portion	114.7	106.7
Non-recourse liabilities held by special purpose entities	1,147.4	1,153.7
Deferred income taxes	2,721.1	2,037.6
Other long-term liabilities	968.2	872.5
Redeemable noncontrolling interests	3.3	4.2
Total stockholders’ equity	21,874.4	16,280
Noncontrolling interests	13.6	13
Total equity	21,888	16,293
Total Liabilities and Equity	31,300.6	25,162.7
Eliminations [Member]
Current Assets:
Accounts receivable	(32.5)	(26.1)
Intercompany receivables	(1,247.5)	(1,090.3)
Total current assets	(1,280)	(1,116.4)
Intercompany notes receivable	(3,357.3)	(3,782.7)
Investments in consolidated subsidiaries	(50,458.1)	(28,326.6)
Other assets	(10.8)	(7.1)
Total Assets	(55,106.2)	(33,232.8)
Current liabilities:
Accounts payable	(32.5)	(26.1)
Intercompany payables	(1,247.5)	(1,090.3)
Total current liabilities	(1,280)	(1,116.4)
Intercompany notes payable	(3,357.3)	(3,782.7)
Deferred income taxes	(10.8)	(7.1)
Total stockholders’ equity	(50,458.1)	(28,326.6)
Total equity	(50,458.1)	(28,326.6)
Total Liabilities and Equity	$ (55,106.2)	$ (33,232.8)

Selected Condensed Consolidat_5

Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating activities:
Net cash provided by (used for) operating activities	$ 1,399.6	$ 1,135.6
Investing activities:
Capital expenditures	(976.8)	(665.5)
Cash paid related to business combinations, net of cash acquired	(3,368.3)	(188.2)
Cash receipts on sold trade receivables		346.1
Investment in unconsolidated entities	(10.4)	(111.1)
Proceeds from sale of property, plant and equipment	108.3	22.4
Proceeds from property, plant and equipment insurance settlement	16.5	6.2
Other	30	46.3
Net cash used for investing activities	(4,200.7)	(543.8)
Financing activities:
Proceeds from issuance of notes	2,498.2	1,197.3
(Repayments) additions to revolving credit facilities	47.7	0.3
Additions to debt	4,441	854.1
Repayments of debt	(4,665)	(2,022.7)
Changes in commercial paper, net	445.6
Other financing additions (repayments), net	13.2	(20.3)
Issuances of common stock, net of related minimum tax withholdings	8.6	23.2
Purchases of common stock	(88.6)	(100.8)
Cash dividends paid to stockholders	(350.7)	(329.7)
Cash distributions paid to noncontrolling interests	(3.4)	(26.6)
Other	(7.1)	6
Net cash provided by (used for) financing activities	2,339.5	(419.2)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	3.9	(24)
(Decrease) increase in cash, cash equivalents and restricted cash	(457.7)	148.6
Cash, cash equivalents and restricted cash at beginning of period	636.8	304
Cash, cash equivalents and restricted cash at end of period	179.1	452.6
Parent [Member]
Operating activities:
Net cash provided by (used for) operating activities	430.7	4
Investing activities:
Intercompany capital investment	(563)
Net cash used for investing activities	(563)
Financing activities:
Issuances of common stock, net of related minimum tax withholdings	8.6
Purchases of common stock	(88.6)
Cash dividends paid to stockholders	(350.7)
Intercompany capital receipt	563
Other		(4)
Net cash provided by (used for) financing activities	132.3	(4)
Issuer [Member]
Operating activities:
Net cash provided by (used for) operating activities	(512.4)	359.2
Investing activities:
Intercompany notes proceeds	9.2
Intercompany capital investment	(563)
Net cash used for investing activities	(553.8)
Financing activities:
Proceeds from issuance of notes	2,498.2	1,197.3
(Repayments) additions to revolving credit facilities	35.3	(106.7)
Additions to debt	4,101.8	2.7
Repayments of debt	(2,187.1)	(1,025.2)
Changes in commercial paper, net	445.6
Issuances of common stock, net of related minimum tax withholdings		23.2
Purchases of common stock		(100.8)
Cash dividends paid to stockholders		(329.7)
Intercompany notes payments	(3,800)
Other	(27.8)	(20)
Net cash provided by (used for) financing activities	1,066	(359.2)
(Decrease) increase in cash, cash equivalents and restricted cash	(0.2)
Cash, cash equivalents and restricted cash at beginning of period	0.2
Cash, cash equivalents and restricted cash at end of period	0
Guarantor Subsidiaries [Member]
Operating activities:
Net cash provided by (used for) operating activities	445.9	67.2
Investing activities:
Capital expenditures	(2.5)	(4.4)
Intercompany notes issued	(0.1)	(1.4)
Intercompany notes proceeds	4.3	3.9
Intercompany return of capital		82.6
Other	28.2	32.3
Net cash used for investing activities	29.9	113
Financing activities:
Additions to debt	(1)
Repayments of debt	(958.6)	(22.5)
Other financing additions (repayments), net		(7.3)
Intercompany notes borrowing	75.7
Intercompany notes payments	(70.2)
Net cash provided by (used for) financing activities	(954.1)	(29.8)
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(0.1)
(Decrease) increase in cash, cash equivalents and restricted cash	(478.3)	150.3
Cash, cash equivalents and restricted cash at beginning of period	490.8	43.3
Cash, cash equivalents and restricted cash at end of period	12.5	193.6
Non-Guarantor Subsidiaries [Member]
Operating activities:
Net cash provided by (used for) operating activities	1,035.4	733.5
Investing activities:
Capital expenditures	(974.3)	(661.1)
Cash paid related to business combinations, net of cash acquired	(3,368.3)	(188.2)
Cash receipts on sold trade receivables		346.1
Investment in unconsolidated entities	(10.4)	(111.1)
Proceeds from sale of property, plant and equipment	108.3	22.4
Proceeds from property, plant and equipment insurance settlement	16.5	6.2
Intercompany notes issued	(75.7)
Intercompany notes proceeds	3,870.2
Other	1.8	14
Net cash used for investing activities	(431.9)	(571.7)
Financing activities:
(Repayments) additions to revolving credit facilities	12.4	107
Additions to debt	340.2	851.4
Repayments of debt	(1,519.3)	(975)
Other financing additions (repayments), net	13.2	(13)
Cash distributions paid to noncontrolling interests	(3.4)	(26.6)
Intercompany notes borrowing	0.1	1.4
Intercompany notes payments	(13.5)	(3.9)
Intercompany capital receipt	563
Intercompany capital distribution		(82.6)
Intercompany dividends		(28.3)
Other	20.7	30
Net cash provided by (used for) financing activities	(586.6)	(139.6)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	3.9	(23.9)
(Decrease) increase in cash, cash equivalents and restricted cash	20.8	(1.7)
Cash, cash equivalents and restricted cash at beginning of period	145.8	260.7
Cash, cash equivalents and restricted cash at end of period	166.6	259
Eliminations [Member]
Operating activities:
Net cash provided by (used for) operating activities		(28.3)
Investing activities:
Intercompany notes issued	75.8	1.4
Intercompany notes proceeds	(3,883.7)	(3.9)
Intercompany capital investment	1,126
Intercompany return of capital		(82.6)
Net cash used for investing activities	(2,681.9)	(85.1)
Financing activities:
Intercompany notes borrowing	(75.8)	(1.4)
Intercompany notes payments	3,883.7	3.9
Intercompany capital receipt	(1,126)
Intercompany capital distribution		82.6
Intercompany dividends		28.3
Net cash provided by (used for) financing activities	$ 2,681.9	$ 113.4

Selected Condensed Consolidat_6

Selected Condensed Consolidating Financial Statements of Parent, Issuer, Guarantors and Non-Guarantors - Noncash Operating, Investing and Financing Activities (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Parent [Member]
Operating activities:
Intercompany receivables	$ (140.9)
Investing activities:
Intercompany capital investment	(10,396.2)
Intercompany return of capital	606.7
Financing activities:
Intercompany capital distribution	(563)
Issuer [Member]
Investing activities:
Intercompany capital investment	(5,895.5)	$ (755.3)
Intercompany return of capital	1,479.6	1,356.3
Intercompany notes issued	(3,800)
Intercompany notes proceeds	4,519.8
Financing activities:
Intercompany capital receipt	10,396.2
Intercompany capital distribution	(606.7)
Intercompany notes borrowing	4,436.3
Intercompany notes payments		(69)
Guarantor Subsidiaries [Member]
Investing activities:
Intercompany capital investment	(6,880.5)	(335.3)
Intercompany return of capital	1,021.4	766
Intercompany notes issued	(4,666.4)
Intercompany notes proceeds	4,519.8
Financing activities:
Intercompany capital receipt	5,413.7	736.9
Intercompany capital distribution	(457.5)	(1,356.3)
Intercompany notes borrowing	479.1	392.1
Intercompany notes payments	(959.6)	(14)
Intercompany dividends paid	(302.2)
Non-Guarantor Subsidiaries [Member]
Operating activities:
Intercompany payables	140.9
Investing activities:
Intercompany notes issued	(8,715.4)	(392.1)
Intercompany notes proceeds	4,759.6	83
Financing activities:
Intercompany capital receipt	7,362.3	353.7
Intercompany capital distribution	(1,480.5)	(766)
Intercompany notes borrowing	12,266.4
Intercompany notes payments	(12,839.6)
Intercompany dividends paid	(1,419.6)	(285.9)
Eliminations [Member]
Operating activities:
Intercompany receivables	140.9
Intercompany payables	(140.9)
Investing activities:
Intercompany capital investment	23,172.2	1,090.6
Intercompany return of capital	(3,107.7)	(2,122.3)
Intercompany notes issued	17,181.8	392.1
Intercompany notes proceeds	(13,799.2)	(83)
Financing activities:
Intercompany capital receipt	(23,172.2)	(1,090.6)
Intercompany capital distribution	3,107.7	2,122.3
Intercompany notes borrowing	(17,181.8)	(392.1)
Intercompany notes payments	13,799.2	83
Intercompany dividends paid	$ 1,721.8	$ 285.9

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Millions	Dec. 07, 2018USD ($)	Jun. 30, 2019USD ($)lawsuit
Commitments and Contingencies [Line Items]
Accrual for Environmental Loss Contingencies		$ 10.7
Litigation cost reimbursement	$ 0.1
Number of Lawsuits the Company Has Been Named a Defendant in Asbestos-related Personal Injury Litigation \| lawsuit		800
Guarantor Obligations, Estimated Exposure, Undiscounted		$ 50
Guarantor Obligations, Current Carrying Value		11.8
Other Long Term Liabilities [Member]
Commitments and Contingencies [Line Items]
Accrual for Environmental Loss Contingencies		6.5
Other Current Liabilities [Member]
Commitments and Contingencies [Line Items]
Accrual for Environmental Loss Contingencies		$ 4.2

Equity and Other Comprehensiv_3

Equity and Other Comprehensive Income (Loss) - Additional Information (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Nov. 02, 2018	Sep. 30, 2018	Jul. 01, 2015
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Stock repurchase program, number of shares authorized to be repurchased					40
Common Stock, Par or Stated Value Per Share	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Authorized share repurchase as a percentage of common stock outstanding					15.00%
Stock repurchase program, remaining number of shares authorized to be repurchased	19.1
Treasury stock, shares, acquired	2.1	1.7
Purchases of common stock	$ 88.6	$ 100.8
Minimum [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Effective Tax Rate, Net of Tax Components of Other Comprehensive Income	25.00%	28.00%
Maximum [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Effective Tax Rate, Net of Tax Components of Other Comprehensive Income	26.00%	29.00%

Equity and Other Comprehensiv_4

Equity and Other Comprehensive Income (Loss) - Schedule of Changes in Accumulated Other Comprehensive Loss, Net of Tax (Details) - USD ($) $ in Millions		9 Months Ended
		Jun. 30, 2019	Jun. 30, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period	[1]	$ (695.3)	$ (457.3)
Other comprehensive (loss) income before reclassifications	[1]	(13.7)	(227.6)
Amounts reclassified from accumulated other comprehensive loss (income)	[1]	13.6	10.6
Net current period other comprehensive income (loss)	[1]	(0.1)	(217)
Balance at end of period	[1]	(695.4)	(674.3)
Accumulated Net Gain (Loss) from Designated or Quality Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		(0.2)	(0.7)
Amounts reclassified from accumulated other comprehensive loss (income)			0.5
Net current period other comprehensive income (loss)			0.5
Balance at end of period		(0.2)	(0.2)
Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		(465.9)	(462.5)
Other comprehensive (loss) income before reclassifications			(3.1)
Amounts reclassified from accumulated other comprehensive loss (income)		13.6	11.6
Net current period other comprehensive income (loss)		13.6	8.5
Balance at end of period		(452.3)	(454)
Accumulated Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period		(229.2)	5.2
Other comprehensive (loss) income before reclassifications		(13.7)	(225.3)
Net current period other comprehensive income (loss)		(13.7)	(225.3)
Balance at end of period		$ (242.9)	(220.1)
Accumulated Net Investment Gain (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning of period			0.7
Other comprehensive (loss) income before reclassifications			0.8
Amounts reclassified from accumulated other comprehensive loss (income)			(1.5)
Net current period other comprehensive income (loss)			$ (0.7)

[1]	All amounts are net of tax and noncontrolling interests.

Equity and Other Comprehensiv_5

Equity and Other Comprehensive Income (Loss) - Summary of Reclassification out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions		3 Months Ended				9 Months Ended
		Jun. 30, 2019		Jun. 30, 2018		Jun. 30, 2019	Jun. 30, 2018
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization and settlement recognition of net actuarial loss, included in pension cost		$ 4.5		$ 5.2		$ 12.6	$ 11.8
Amortization of prior service costs, Net of Tax		0.4		0.2		1.3	0.2
Available for sale security, net of tax							(1.5)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax							0.5
Parent [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of net actuarial loss, Pre-Tax Amount	[1],[2]	(5.9)		(6.8)		(16.6)	(15.7)
Amortization of net actuarial loss, Tax	[1],[2]	1.5		1.9		4.3	4.3
Amortization and settlement recognition of net actuarial loss, included in pension cost	[1],[2]	(4.4)		(4.9)		(12.3)	(11.4)
Amortization of prior service costs, Pre-Tax Amount	[1]	(0.5)	[2]	(0.3)	[2]	(1.7)	(0.3)
Amortization of prior service costs, Tax	[1]	0.1	[2]	0.1	[2]	0.4	0.1
Amortization of prior service costs, Net of Tax	[1]	(0.4)	[2]	(0.2)	[2]	(1.3)	(0.2)
Defined Benefit Plans, before Tax	[1]	(6.4)		(7.1)		(18.3)	(16)
Defined Benefit Plans, Tax	[1]	1.6		2		4.7	4.4
Defined Benefit Plans, Net of Tax	[1]	(4.8)		(5.1)		(13.6)	(11.6)
Available for sale security, before tax	[1],[3]						1.5
Available for sale security, net of tax	[1],[3]						1.5
Total Reclassifications From Other Comprehensive Income Before Tax	[1]	(6.4)		(7.1)		(18.3)	(15.2)
Total Reclassifications From Other Comprehensive Income Tax Portion	[1]	1.6		2		4.7	4.6
Total Reclassifications From Other Comprehensive Income Net Of Tax	[1]	$ (4.8)		$ (5.1)		$ (13.6)	(10.6)
Parent [Member] \| Foreign Exchange Contract [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	[1],[4]						(0.7)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax	[1],[4]						0.2
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	[1],[4]						$ (0.5)

[1]	Amounts in parentheses indicate charges to earnings. Amounts pertaining to noncontrolling interests are excluded.
[2]	Included in the computation of net periodic pension cost. See “ Note 5. Retirement Plans
[3]	Included in other income (expense), net.
[4]	Included in net sales.

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Net income attributable to common stockholders	$ 252.6	$ 268.2	$ 552.1	$ 1,626.5
Less: Distributed and undistributed income available to participating securities, Basic				(0.2)
Net income attributable to common stockholders, basic	252.6	268.2	552.1	1,626.3
Less: Distributed and undistributed income available to participating securities, Diluted				(0.2)
Net income attributable to common stockholders, diluted	$ 1,327	$ 268.2	$ 1,626.5	$ 1,626.3
Basic weighted average shares outstanding	257.3	256.1	256.2	255.7
Effect of dilutive stock options and non- participating securities	1.3	4.5	2.9	4.3
Diluted weighted average shares outstanding	258.6	260.6	259.1	260
Basic earnings per share attributable to common stockholders	$ 0.98	$ 1.05	$ 2.15	$ 6.36
Diluted earnings per share attributable to common stockholders	$ 0.98	$ 1.03	$ 2.13	$ 6.25

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1.4	0.1	1.3	0.1