Griffon (GFF) 10-Q 3 Aug 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page	9 Months Ended
	Jun. 30, 2022 shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	1-06620
Entity Registrant Name	GRIFFON CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	11-1893410
Entity Address, Address Line One	712 Fifth Ave, 18th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10019
City Area Code	212
Local Phone Number	957-5000
Title of 12(b) Security	Common Stock, $0.25 par value
Trading Symbol	GFF
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	57,063,936
Current Fiscal Year End Date	--09-30
Amendment Flag	false
Entity Central Index Key	0000050725
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
CURRENT ASSETS
Cash and equivalents	$ 144,687	$ 248,653
Accounts receivable, net of allowances of $13,541 and $8,787	429,683	294,804
Inventories	708,178	472,794
Prepaid and other current assets	59,111	76,009
Total Current Assets	1,342,146	1,368,679
PROPERTY, PLANT AND EQUIPMENT, net	299,844	290,222
OPERATING LEASE RIGHT-OF-USE ASSETS	193,448	144,598
GOODWILL	705,356	426,148
INTANGIBLE ASSETS, net	939,024	350,025
OTHER ASSETS	21,791	21,589
ASSETS OF DISCONTINUED OPERATIONS	2,623	3,424
Total Assets	3,504,232	2,604,685
CURRENT LIABILITIES
Notes payable and current portion of long-term debt	13,085	12,486
Accounts payable	212,038	260,038
Accrued liabilities	306,282	144,928
Current portion of operating lease liabilities	32,426	29,881
Total Current Liabilities	594,637	531,636
LONG-TERM DEBT, net	1,574,697	1,033,197
LONG-TERM OPERATING LEASE LIABILITIES	167,549	119,315
OTHER LIABILITIES	257,209	109,585
LIABILITIES OF DISCONTINUED OPERATIONS	3,825	3,794
Total Liabilities	2,597,917	1,797,527
COMMITMENTS AND CONTINGENCIES - See Note 22
SHAREHOLDERS’ EQUITY
Total Shareholders’ Equity	906,315	807,158
Total Liabilities and Shareholders’ Equity	3,504,232	2,604,685
Discontinued Operations, Held-for-sale
CURRENT ASSETS
Assets of discontinued operations	0	275,814
CURRENT LIABILITIES
Liabilities of discontinued operations	0	81,023
Discontinued Operations, Not Held-for-sale
CURRENT ASSETS
Assets of discontinued operations	487	605
CURRENT LIABILITIES
Liabilities of discontinued operations	$ 30,806	$ 3,280

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Statement of Financial Position [Abstract]
Accounts receivable, net allowances	$ 13,541	$ 8,787

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	COMMON STOCK	CAPITAL IN EXCESS OF PAR VALUE	RETAINED EARNINGS	TREASURY SHARES	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	DEFERRED COMPENSATION
Beginning balance (in shares) at Sep. 30, 2020		83,739,000
Beginning balance (in shares) at Sep. 30, 2020					27,610,000
Balance at Sep. 30, 2020	$ 700,151	$ 20,935	$ 583,008	$ 607,518	$ (413,493)	$ (72,092)	$ (25,725)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	29,500			29,500
Dividend	(4,469)			(4,469)
Shares withheld on employee taxes on vested equity awards (in shares)					133,000
Shares withheld on employee taxes on vested equity awards	(2,909)				$ (2,909)
Amortization of deferred compensation	609						609
Equity awards granted, net (in shares)		494,000
Equity awards granted, net	0	$ 123	(123)
ESOP allocation of common stock	596		596
Stock-based compensation	3,428		3,428
Other comprehensive income, net of tax	13,141					13,141
Ending balance (in shares) at Dec. 31, 2020		84,233,000
Ending balance (in shares) at Dec. 31, 2020					27,743,000
Balance at Dec. 31, 2020	740,047	$ 21,058	586,909	632,549	$ (416,402)	(58,951)	(25,116)
Beginning balance (in shares) at Sep. 30, 2020		83,739,000
Beginning balance (in shares) at Sep. 30, 2020					27,610,000
Balance at Sep. 30, 2020	700,151	$ 20,935	583,008	607,518	$ (413,493)	(72,092)	(25,725)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	63,319
Ending balance (in shares) at Jun. 30, 2021		84,420,000
Ending balance (in shares) at Jun. 30, 2021					27,743,000
Balance at Jun. 30, 2021	785,341	$ 21,104	597,368	658,605	$ (416,402)	(51,437)	(23,897)
Beginning balance (in shares) at Dec. 31, 2020		84,233,000
Beginning balance (in shares) at Dec. 31, 2020					27,743,000
Balance at Dec. 31, 2020	740,047	$ 21,058	586,909	632,549	$ (416,402)	(58,951)	(25,116)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	17,112			17,112
Dividend	(3,217)			(3,217)
Amortization of deferred compensation	609						609
Equity awards granted, net (in shares)		194,000
Equity awards granted, net	0	$ 48	(48)
ESOP allocation of common stock	756		756
Stock-based compensation	4,349		4,349
Other comprehensive income, net of tax	4,775					4,775
Ending balance (in shares) at Mar. 31, 2021		84,427,000
Ending balance (in shares) at Mar. 31, 2021					27,743,000
Balance at Mar. 31, 2021	764,431	$ 21,106	591,966	646,444	$ (416,402)	(54,176)	(24,507)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	16,707			16,707
Dividend	(4,546)			(4,546)
Amortization of deferred compensation	610						610
Equity awards granted, net (in shares)		(7,000)
Equity awards granted, net	0	$ (2)	2
ESOP allocation of common stock	856		856
Stock-based compensation	4,544		4,544
Other comprehensive income, net of tax	2,739					2,739
Ending balance (in shares) at Jun. 30, 2021		84,420,000
Ending balance (in shares) at Jun. 30, 2021					27,743,000
Balance at Jun. 30, 2021	785,341	$ 21,104	597,368	658,605	$ (416,402)	(51,437)	(23,897)
Beginning balance (in shares) at Sep. 30, 2021		84,375,000
Beginning balance (in shares) at Sep. 30, 2021					27,762,000
Balance at Sep. 30, 2021	807,158	$ 21,094	602,181	669,998	$ (416,850)	(45,977)	(23,288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,298			19,298
Dividend	(4,739)			(4,739)
Shares withheld on employee taxes on vested equity awards (in shares)					422,000
Shares withheld on employee taxes on vested equity awards	(10,886)				$ (10,886)
Amortization of deferred compensation	591						591
Equity awards granted, net (in shares)		113,000			0
Equity awards granted, net	0	$ 28	(28)
ESOP allocation of common stock	848		848
Stock-based compensation	2,866		2,866
Other comprehensive income, net of tax	(2,751)					(2,751)
Ending balance (in shares) at Dec. 31, 2021		84,488,000
Ending balance (in shares) at Dec. 31, 2021					28,184,000
Balance at Dec. 31, 2021	812,385	$ 21,122	605,867	684,557	$ (427,736)	(48,728)	(22,697)
Beginning balance (in shares) at Sep. 30, 2021		84,375,000
Beginning balance (in shares) at Sep. 30, 2021					27,762,000
Balance at Sep. 30, 2021	807,158	$ 21,094	602,181	669,998	$ (416,850)	(45,977)	(23,288)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	225,274
Other comprehensive income, net of tax	(11,979)
Ending balance (in shares) at Jun. 30, 2022		84,746,000
Ending balance (in shares) at Jun. 30, 2022					27,682,000
Balance at Jun. 30, 2022	906,315	$ 21,187	609,027	775,694	$ (420,122)	(57,956)	(21,515)
Beginning balance (in shares) at Dec. 31, 2021		84,488,000
Beginning balance (in shares) at Dec. 31, 2021					28,184,000
Balance at Dec. 31, 2021	812,385	$ 21,122	605,867	684,557	$ (427,736)	(48,728)	(22,697)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	65,689			65,689
Dividend	(5,352)			(5,352)
Amortization of deferred compensation	591						591
Equity awards granted, net (in shares)		258,000			(470,000)
Equity awards granted, net	0	$ 65	(7,195)		$ 7,130
ESOP allocation of common stock	638		638
Stock-based compensation	4,314		4,314
Other comprehensive income, net of tax	4,949					4,949
Ending balance (in shares) at Mar. 31, 2022		84,746,000
Ending balance (in shares) at Mar. 31, 2022					27,714,000
Balance at Mar. 31, 2022	883,214	$ 21,187	603,624	744,894	$ (420,606)	(43,779)	(22,106)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	140,287			140,287
Dividend	(109,487)			(109,487)
Amortization of deferred compensation	591						591
Equity awards granted, net (in shares)		0			(32,000)
Equity awards granted, net	0	$ 0	(484)		$ 484
ESOP allocation of common stock	757		757
Stock-based compensation	5,130		5,130
Other comprehensive income, net of tax	(14,177)					(14,177)
Ending balance (in shares) at Jun. 30, 2022		84,746,000
Ending balance (in shares) at Jun. 30, 2022					27,682,000
Balance at Jun. 30, 2022	$ 906,315	$ 21,187	$ 609,027	$ 775,694	$ (420,122)	$ (57,956)	$ (21,515)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Revenue	$ 768,179	$ 584,218	$ 2,139,545	$ 1,700,423
Cost of goods and services	507,578	424,316	1,452,459	1,215,179
Gross profit	260,601	159,902	687,086	485,244
Selling, general and administrative expenses	157,387	117,796	442,577	347,138
Income from operations	103,214	42,106	244,509	138,106
Other income (expense)
Interest expense	(24,022)	(15,849)	(61,111)	(47,370)
Interest income	61	49	126	397
Debt extinguishment, net	(5,287)	0	(5,287)	0
Other, net	2,084	587	4,528	1,413
Total other expense, net	(27,164)	(15,213)	(61,744)	(45,560)
Income before taxes from continuing operations	76,050	26,893	182,765	92,546
Provision for income taxes	23,268	12,078	55,119	34,868
Income from continuing operations	52,782	14,815	127,646	57,678
Discontinued operations:
Income from operations of discontinued operations	113,457	2,180	117,777	3,556
Provision (benefit) for income taxes	25,952	288	20,149	(2,085)
Income from discontinued operations	87,505	1,892	97,628	5,641
Net income	$ 140,287	$ 16,707	$ 225,274	$ 63,319
Basic earnings per common share:
Income from continuing operations (in dollars per share)	$ 1.02	$ 0.29	$ 2.48	$ 1.14
Income (loss) from discontinued operations (in dollars per share)	1.69	0.04	1.89	0.11
Basic earnings per common share (in dollars per share)	$ 2.71	$ 0.33	$ 4.37	$ 1.25
Basic weighted-average shares outstanding (in shares)	51,734	50,903	51,527	50,779
Diluted earnings per common share:
Income from continuing operations (in dollars per share)	$ 0.98	$ 0.28	$ 2.38	$ 1.08
Income from discontinued operations (in dollars per share)	1.62	0.04	1.82	0.11
Diluted earnings per common share (in dollars per share)	$ 2.60	$ 0.31	$ 4.19	$ 1.19
Diluted weighted-average shares outstanding (in shares)	53,914	53,504	53,704	53,306
Dividends paid per common share (in dollars per share)	$ 0.09	$ 0.08	$ 0.27	$ 0.24
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments	$ (17,823)	$ 1,160	$ (14,093)	$ 15,022
Pension and other post retirement plans	1,196	1,245	2,004	4,196
Change in cash flow hedges	2,450	334	110	1,437
Total other comprehensive income (loss), net of taxes	(14,177)	2,739	(11,979)	20,655
Comprehensive income, net	$ 126,110	$ 19,446	$ 213,295	$ 83,974

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 225,274	$ 63,319
Net income from discontinued operations	(97,628)	(5,641)
Adjustments to reconcile net income to net cash (used in) provided by operating activities of continuing operations:
Depreciation and amortization	47,021	39,118
Stock-based compensation	15,978	15,091
Asset impairment charges - restructuring	2,494	3,882
Provision for losses on accounts receivable	1,008	173
Amortization of debt discounts and issuance costs	2,753	1,984
Debt extinguishment, net	5,287	0
Fair value step-up of acquired inventory sold	5,401	0
Deferred income taxes	1,465	7,232
(Gain) loss on sale of assets and investments	(303)	155
Change in assets and liabilities, net of assets and liabilities acquired:
Increase in accounts receivable	(81,825)	(34,914)
Increase in inventories	(135,473)	(101,553)
Increase in prepaid and other assets	(13,388)	(4,359)
Increase (decrease) in accounts payable, accrued liabilities, income taxes payable and operating lease liabilities	(44,864)	27,180
Other changes, net	1,799	1,647
Net cash (used in) provided by operating activities - continuing operations	(65,001)	13,314
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant and equipment	(33,516)	(24,949)
Acquired businesses, net of cash acquired	(851,464)	(2,242)
Proceeds from sale of business, net	295,712	0
Proceeds (payments) from investments	14,923	(4,658)
Proceeds from the sale of property, plant and equipment	89	116
Other, net	0	28
Net cash used in investing activities - continuing operations	(574,256)	(31,705)
CASH FLOWS FROM FINANCING ACTIVITIES:
Dividends paid	(14,906)	(12,907)
Purchase of shares for treasury	(10,886)	(2,909)
Proceeds from long-term debt	984,314	20,587
Payments of long-term debt	(427,883)	(18,255)
Financing costs	(17,065)	(571)
Other, net	188	(272)
Net cash provided by (used in) financing activities - continuing operations	513,762	(14,327)
CASH FLOWS FROM DISCONTINUED OPERATIONS:
Net cash provided by operating activities	26,889	27,035
Net cash provided by (used in) investing activities	(2,627)	8,155
Net cash provided by discontinued operations	24,262	35,190
Effect of exchange rate changes on cash and equivalents	(2,733)	136
NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS	(103,966)	2,608
CASH AND EQUIVALENTS AT BEGINNING OF PERIOD	248,653	218,089
CASH AND EQUIVALENTS AT END OF PERIOD	$ 144,687	$ 220,697

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION About Griffon Corporation Griffon Corporation (the “Company”, “Griffon”, "we" or "us") is a diversified management and holding company that conducts business through wholly-owned subsidiaries. Griffon oversees the operations of its subsidiaries, allocates resources among them and manages their capital structures. Griffon provides direction and assistance to its subsidiaries in connection with acquisition and growth opportunities as well as in connection with divestitures. In order to further diversify, Griffon also seeks out, evaluates and, when appropriate, will acquire additional businesses that offer potentially attractive returns on capital. The Company was founded in 1959, is a Delaware corporation headquartered in New York, N.Y. and is listed on the New York Stock Exchange (NYSE:GFF). On May 16, 2022, we announced that our Board of Directors initiated a process to review a comprehensive range of strategic alternatives to maximize shareholder value including a sale, merger, divestiture, recapitalization or other strategic transaction. There is no timeline for this review and there is no assurance that the Board of Director's review will result in any transaction being entered into or consummated. As previously announced, we do not intend to disclose further developments until our Board of Directors approves a specific transaction or otherwise concludes its review of strategic alternatives. On September 27, 2021, Griffon announced it was exploring strategic alternatives for its Defense Electronics ("DE") segment, which consists of its Telephonics subsidiary. On June 27, 2022, we completed the sale of Telephonics to TTM Technologies, Inc. ("TTM") for $330,000 in cash, subject to customary post-closing adjustments. As a result, we have classified the results of operations of our Telephonics business as a discontinued operation in the Consolidated Statements of Operations for all periods presented and classified the related assets and liabilities associated with the discontinued operation as held for sale in the consolidated balance sheets. Accordingly, all references made to results and information in this Quarterly Report on Form 10-Q are to Griffon's continuing operations, unless noted otherwise. Telephonics is recognized globally as a leading provider of highly sophisticated intelligence, surveillance and communications solutions that are deployed across a wide range of land, sea and air applications. Telephonics designs, develops, manufactures and provides logistical support and lifecycle sustainment services to defense, aerospace and commercial customers worldwide. On January 24, 2022, Griffon acquired Hunter Fan Company (“Hunter”), a market leader in residential ceiling, commercial, and industrial fans, from MidOcean Partners (“MidOcean”) for a contractual purchase price of approximately $845,000, subject to customary post-closing adjustments. Hunter, which is part of Griffon's Consumer and Professional Products segment, complements and diversifies our portfolio of leading consumer brands and products. We financed the acquisition of Hunter with a new $800,000 seven Griffon conducts its operations through two reportable segments: • Consumer and Professional Products (“CPP”) is a leading North American manufacturer and a global provider of branded consumer and professional tools; residential, industrial and commercial fans; home storage and organization products; and products that enhance indoor and outdoor lifestyles. CPP sells products globally through a portfolio of leading brands including AMES, since 1774, Hunter, since 1886, True Temper, and ClosetMaid. • Home and Building Products ("HBP") conducts its operations through Clopay Corporation ("Clopay"). Founded in 1964, Clopay is the largest manufacturer and marketer of garage doors and rolling steel doors in North America. Residential and commercial sectional garage doors are sold through professional dealers and leading home center retail chains throughout North America under the brands Clopay, Ideal, and Holmes. Rolling steel door and grille products designed for commercial, industrial, institutional, and retail use are sold under the CornellCookson brand. In March 2020, the World Health Organization declared the outbreak of COVID-19 a pandemic, which continues to spread throughout the U.S. and the world. The impact from the rapidly changing U.S. and global market and economic conditions due to the COVID-19 outbreak is uncertain, with disruptions to the business of our customers and suppliers, which has impacted, and could continue to impact, our business and consolidated results of operations and financial condition. As of the date of this filing, all of Griffon's facilities are fully operational. We have implemented a variety of new policies and procedures, including additional cleaning, social distancing and restricting on-site visitors, to minimize the risk to our employees of contracting COVID-19. In the United States, we manufacture a substantial majority of the products that we sell. While this helps mitigate the effects of global supplier and transportation disruptions, we are still impacted and are unable to accurately predict the impact COVID-19 will have due to numerous uncertainties, including the severity of the disease, the duration of the outbreak, actions that may be taken by governmental authorities, the impact to our customers’ and suppliers’ businesses and other factors identified in Part II, Item 1A “Risk Factors” in this Form 10-Q. We will continue to evaluate the nature and extent of the impact to our business, consolidated results of operations, and financial condition. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information, and the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, these financial statements do not include all the information and footnotes required by US GAAP for complete financial statements. As such, they should be read together with Griffon’s Annual Report on Form 10-K for the year ended September 30, 2021, which provides a more complete explanation of Griffon’s accounting policies, financial position, operating results, business, properties and other matters. In the opinion of management, these financial statements reflect all adjustments considered necessary for a fair statement of interim results. Griffon’s CPP operations are seasonal; for this and other reasons, the financial results of the Company for any interim period are not necessarily indicative of the results for the full year. The condensed consolidated balance sheet information at September 30, 2021 was derived from the audited financial statements included in Griffon’s Annual Report on Form 10-K for the year ended September 30, 2021. The condensed consolidated financial statements include the accounts of Griffon and all subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. These estimates may be adjusted due to changes in economic, industry or customer financial conditions, as well as changes in technology or demand. Significant estimates include expected loss allowances for doubtful accounts receivable and returns, net realizable value of inventories, restructuring reserves, valuation of goodwill and intangible assets, sales, assumptions associated with pension benefit obligations and income or expenses, useful lives associated with depreciation and amortization of intangible and fixed assets, warranty reserves, sales incentive accruals, assumption associated with stock based compensation valuation, income taxes and tax valuation reserves, environmental reserves, legal reserves, insurance reserves, the valuation of assets and liabilities of discontinued operations, assumptions associated with valuation of acquired assets and assumed liabilities of acquired companies and the accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions Griffon may undertake in the future. Actual results may ultimately differ from these estimates. Certain amounts in the prior year have been reclassified to conform to current year presentation.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The carrying values of cash and equivalents, accounts receivable, accounts and notes payable, and revolving credit and variable interest rate debt approximate fair value due to either the short-term nature of such instruments or the fact that the interest rate of the revolving credit and variable rate debt is based upon current market rates. Applicable accounting guidance establishes a fair value hierarchy requiring the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes three levels of inputs that may be used to measure fair value, as follows: • Level 1 inputs are measured and recorded at fair value based upon quoted prices in active markets for identical assets. • Level 2 inputs include inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of assets or liabilities. • Level 3 inputs are unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. On June 30, 2022, the fair values of Griffon’s 2028 senior notes and Term Loan B facility approximated $888,759 and $473,100, respectively. Fair values were based upon quoted market prices (level 1 inputs). Insurance contracts with values of $3,742 at June 30, 2022 are measured and recorded at fair value based upon quoted prices in active markets for similar assets (level 2 inputs) and are included in Prepaid and other current assets on the Consolidated Balance Sheets. Items Measured at Fair Value on a Recurring Basis At June 30, 2022, marketable debt and equity securities, measured at fair value based on quoted prices in active markets for similar assets (level 2 inputs), with a fair value of $525 ($333 cost basis) were included in Prepaid and other current assets on the Consolidated Balance Sheets. Realized and unrealized gains and losses on marketable debt and equity securities are included in Other income in the Consolidated Statements of Operations and Comprehensive Income (Loss). In the normal course of business, Griffon’s operations are exposed to the effects of changes in foreign currency exchange rates. To manage these risks, Griffon may enter into various derivative contracts such as foreign currency exchange contracts, including forwards and options. As of June 30, 2022, Griffon entered into several such contracts in order to lock into a foreign currency rate for planned settlements of trade and inter-company liabilities payable in U.S. dollars. At June 30, 2022, Griffon had $27,000 of Australian dollar contracts at a weighted average rate of $1.33 which qualified for hedge accounting (level 2 inputs). These hedges were all deemed effective as cash flow hedges with gains and losses related to changes in fair value deferred and recorded in Accumulated other comprehensive income (loss) ("AOCI") and Prepaid and other current assets, or Accrued liabilities, until settlement. Upon settlement, gains and losses are recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss) in Cost of goods and services ("COGS"). AOCI included deferred gains of $2,116 ($1,482, net of tax) at June 30, 2022. Upon settlement, gains of $936 and $3,199 were recorded in COGS during the three and nine months ended June 30, 2022, respectively. All contracts expire in 29 to 90 days. At June 30, 2022, Griffon had 61,000 of Chinese Yuan contracts at a weighted average rate of $6.57 which qualified for hedge accounting (level 2 inputs). These hedges were all deemed effective as cash flow hedges with gains and losses related to changes in fair value deferred and recorded in Accumulated other comprehensive income (loss) ("AOCI") and Prepaid and other current assets, or Accrued liabilities, until settlement. Upon settlement, gains and losses are recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss) in Cost of goods and services ("COGS"). AOCI included deferred losses of $1,216 ($887, net of tax) at June 30, 2022. Upon settlement, (losses)/gains of $(220) and $434 were recorded in COGS during the three and nine months ended June 30, 2022, respectively. All contracts expire in 1 to 243 days. At June 30, 2022, Griffon had $10,450 of Canadian dollar contracts at a weighted average rate of $1.26. The contracts, which protect Canadian operations from currency fluctuations for U.S. dollar based purchases, do not qualify for hedge accounting. For the three and nine months ended June 30, 2022, fair value gains of $223 and $225, respectively, were recorded to Other

REVENUE

REVENUE	9 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service, or a bundle of goods or services, to the customer, and is the unit of accounting. A contract with a customer is an agreement which both parties have approved, that creates enforceable rights and obligations, has commercial substance and with respect to which payment terms are identified and collectability is probable. Once the Company has entered into a contract or purchase order, it is evaluated to identify performance obligations. For each performance obligation, revenue is recognized when control of the promised products is transferred to the customer, or services are satisfied under the contract or purchase order, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those products or services (the transaction price). The Company’s performance obligations are recognized at a point in time related to the manufacture and sale of a broad range of products and components, and revenue is recognized when title, and risk and rewards of ownership, have transferred to the customer, which is generally upon shipment. For a complete explanation of Griffon’s revenue accounting policies, this note should be read in conjunction with Griffon’s Annual Report on Form 10-K for the year ended September 30, 2021. See Note 13 - Business Segments for revenue from contracts with customers disaggregated by end markets, segments and geographic location.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS Griffon continually evaluates potential acquisitions that strategically fit within its portfolio or expand its portfolio into new product lines or adjacent markets. Griffon has completed a number of acquisitions that have been accounted for as business combinations, in which assets acquired and liabilities assumed are recorded at fair value as of the date of acquisition and have resulted in the recognition of goodwill. The operating results of the business acquisitions are included in Griffon’s consolidated financial statements from the date of acquisition; in each instance, Griffon is in the process of finalizing the initial purchase price allocation unless otherwise noted. On January 24, 2022, Griffon completed the acquisition of Hunter, a market leader in residential ceiling, commercial, and industrial fans, for a contractual purchase price of $845,000, subject to customary post-closing adjustments. The acquisition was primarily financed with a new $800,000 seven Proforma For the Three Months Ended June 30, (unaudited) Proforma For the Nine Months Ended June 30, (unaudited) 2022 2021 2022 2021 Revenue $ 768,179 $ 669,199 $ 2,230,056 $ 1,984,377 Income from continuing operations 52,782 11,149 127,299 65,811 Griffon did not include any material, nonrecurring proforma adjustments directly attributable to the business combination in the proforma revenue and earnings. These proforma amounts have been compiled by adding the historical results from continuing operations of Griffon, restated for classifying the results of operations of the Telephonics business as a discontinued operation, to the historical results of Hunter after applying Griffon’s accounting policies and the following proforma adjustments: • Depreciation and amortization that would have been charged assuming the preliminary fair value adjustments to property, plant, and equipment, and intangible assets had been applied from October 1, 2021. • Additional interest and related expenses from the new $800,000 seven • The tax effects on the above adjustments using the statutory tax rate of 25.7% for Griffon and 27.1% for Hunter. The calculation of the preliminary purchase price allocation is as follows: Accounts receivable (1) $ 64,602 Inventories (2) 110,299 Other current assets 7,940 Property, plant and equipment 15,007 Operating lease right-of-use assets 12,447 Goodwill 281,668 Intangible assets 606,000 Total assets acquired $ 1,097,963 Accounts payable and accrued liabilities $ 71,205 Current portion of operating lease liabilities 3,323 Deferred tax liability(3) 161,381 Long-term operating lease liabilities 9,123 Other long-term liabilities 1,467 Total liabilities assumed $ 246,499 Total net assets acquired $ 851,464 (1) Includes $67,201 of gross accounts receivable of which $2,599 was not expected to be collected. The fair value of accounts receivable approximated book value acquired. (2) Includes $113,287 of gross inventory of which $2,988 was reserved for obsolete items. (3) Deferred tax liability recorded on intangibles assets. The amounts assigned to goodwill and major intangible asset classifications for the Hunter acquisition are as follows: Average Life (Years) Goodwill $ 281,668 N/A Indefinite-lived intangibles (Hunter and Casablanca brands) 356,000 N/A Definite-lived intangibles (Customer relationships) 250,000 20 Total goodwill and intangible assets $ 887,668 On December 22, 2020, AMES acquired Quatro Design Pty Ltd (“Quatro”), a leading Australian manufacturer and supplier of glass fiber reinforced concrete landscaping products for residential, commercial, and public sector projects for a net purchase price of AUD $3,500 (approximately $2,700) in cash. The final purchase price allocated to goodwill and acquired intangibles was AUD $1,038 (approximately $784) and AUD $2,755 (approximately $2,082), respectively, which was assigned to the CPP segment, and is not deductible for income tax purposes.

INVENTORIES

INVENTORIES	9 Months Ended
	Jun. 30, 2022
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories are stated at the lower of cost (first-in, first-out or average cost) or market. The following table details the components of inventory: At June 30, 2022 At September 30, 2021 Raw materials and supplies $ 169,606 $ 133,684 Work in process 51,673 48,531 Finished goods 486,899 290,579 Total $ 708,178 $ 472,794

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT The following table details the components of property, plant and equipment, net: At June 30, 2022 At September 30, 2021 Land, building and building improvements $ 154,187 $ 155,574 Machinery and equipment 550,899 520,110 Leasehold improvements 44,435 39,913 749,521 715,597 Accumulated depreciation and amortization (449,677) (425,375) Total $ 299,844 $ 290,222 Depreciation and amortization expense for property, plant and equipment was $12,173 and $10,896 for the quarters ended June 30, 2022 and 2021, respectively, and $34,650 and $31,950 for the nine months ended June 30, 2022 and 2021, respectively. Depreciation included in Selling, general and administrative ("SG&A") expenses was $4,578 and $3,724 for the quarters ended June 30, 2022 and 2021, respectively, and $12,234 and $10,672 for the nine months ended June 30, 2022 and 2021, respectively. Remaining components of depreciation, attributable to manufacturing operations, are included in Cost of goods and services.

CREDIT LOSSES

CREDIT LOSSES	9 Months Ended
	Jun. 30, 2022
Credit Loss [Abstract]
CREDIT LOSSES	CREDIT LOSSES The Company is exposed to credit losses primarily through sales of products and services. Trade receivables are recorded at their stated amount, less allowances for discounts, doubtful accounts and returns. The Company’s expected loss allowance methodology for trade receivables is primarily based on the aging method of the accounts receivables balances and the financial condition of its customers. The allowances represent estimated uncollectible receivables associated with potential customer defaults on contractual obligations (usually due to customers’ potential insolvency), discounts related to early payment of accounts receivables by customers and estimates for returns. The allowance for doubtful accounts includes amounts for certain customers in which a risk of default has been specifically identified, as well as an amount for customer defaults, based on a formula, when it is determined the risk of some default is probable and estimable, but cannot yet be associated with specific customers. Allowance for discounts and returns are recorded as a reduction of revenue and the provision related to the allowance for doubtful accounts is recorded in SG&A expenses. The Company also considers current and expected future economic and market conditions, such as the COVID-19 pandemic, when determining any estimate of credit losses. Generally, estimates used to determine the allowance are based on assessment of anticipated payment and all other historical, current and future information that is reasonably available. All accounts receivable amounts are expected to be collected in less than one year. Based on a review of the Company's policies and procedures across all segments, including the aging of its trade receivables, recent write-off history and other factors related to future macroeconomic conditions, Griffon determined that its method to determine credit losses and the amount of its allowances for bad debts is in accordance with the accounting guidance for credit losses on financial instruments, including trade receivables, in all material respects. The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected: Nine months ended June 30, 2022 2021 Beginning Balance, October 1 $ 8,787 $ 8,178 Allowance for credit losses acquired 2,599 — Provision for expected credit losses 2,430 1,287 Amounts written off charged against the allowance (159) (238) Other, primarily foreign currency translation (116) 20 Ending Balance, June 30 $ 13,541 $ 9,247

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	9 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES The following table provides changes in the carrying value of goodwill by segment during the nine months ended June 30, 2022: At September 30, 2021 Hunter Acquisition Foreign At June 30, 2022 Consumer and Professional Products $ 234,895 $ 281,668 $ (2,460) $ 514,103 Home and Building Products 191,253 — — 191,253 Total $ 426,148 $ 281,668 $ (2,460) $ 705,356 The following table provides the gross carrying value and accumulated amortization for each major class of intangible assets: At June 30, 2022 At September 30, 2021 Gross Carrying Amount Accumulated Average Gross Carrying Amount Accumulated Customer relationships & other $ 435,724 $ 87,009 23 $ 187,732 $ 75,794 Technology and patents 13,859 2,851 13 13,429 2,439 Total amortizable intangible assets 449,583 89,860 201,161 78,233 Trademarks 579,301 — 227,097 — Total intangible assets $ 1,028,884 $ 89,860 $ 428,258 $ 78,233 The gross carrying amount of intangible assets was impacted by $4,630 related to foreign currency translation. Amortization expense for intangible assets was $5,514 and $2,409 for the quarters ended June 30, 2022 and 2021, respectively, and $12,371 and $7,168 for the nine months ended June 30, 2022 and 2021, respectively. The increase in intangible assets and amortization is related to the Hunter acquisition. Amortization expense for the remainder of 2022 and the next five fiscal years and thereafter, based on current intangible balances and classifications, is estimated as follows: 2022 - $5,462; 2023 - $22,000; 2024 - $22,000; 2025 - $22,000; 2026 - $22,000; 2027 - $22,000; thereafter $244,261.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jun. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES During the quarter ended June 30, 2022, the Company recognized a tax provision of $23,268 on income before taxes from continuing operations of $76,050, compared to a tax provision of $12,078 on income before taxes from continuing operations of $26,893 in the comparable prior year quarter. The current year quarter results included restructuring charges of $5,909 ($4,359, net of tax), fair value step-up of acquired inventory sold of $2,700 ($2,005, net of tax), strategic review (retention and other) of $3,220 ($2,416, net of tax), debt extinguishment, net of $5,287 ($4,022, net of tax), and discrete and certain other tax provisions, net, that affect comparability of $913. The prior year quarter results included restructuring charges of $4,081 ($3,128, net of tax), and discrete tax and certain other tax provisions, net, that affect comparability of $2,850. Excluding these items, the effective tax rates for the quarters ended June 30, 2022 and 2021 were 28.6% and 32.9%, respectively. During the nine months ended June 30, 2022, the Company recognized a tax provision of $55,119 on income before taxes of $182,765, compared to a tax provision of $34,868 on income before taxes of $92,546 in the comparable prior year period. The nine month period ended June 30, 2022 included restructuring charges of $12,391 ($9,185, net of tax), acquisition costs of $9,303 ($8,149, net of tax), proxy expenses of $6,952 ($5,359, net of tax), fair value step-up of acquired inventory sold of $5,401 ($4,012, net of tax), strategic review (retention and other) of $3,220 ($2,416, net of tax), debt extinguishment, net $5,287 ($4,022, net of tax), and discrete and certain other tax benefits, net, that affect comparability of $661.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT At June 30, 2022 At September 30, 2021 Outstanding Balance Original Issuer Premium/(Discount) Capitalized Fees & Expenses Balance Sheet Coupon Interest Rate Outstanding Balance Original Issuer Premium/(Discount) Capitalized Fees & Expenses Balance Sheet Coupon Interest Rate Senior notes due 2028 (a) $ 984,775 $ 278 (11,562) $ 973,491 5.75 % $ 1,000,000 $ 315 $ (13,293) $ 987,022 5.75 % Term Loan B due 2029 (b) 498,000 (1,187) (9,174) 487,639 Variable — — — — — n/a Revolver due 2025 (b) 97,816 — (1,350) 96,466 Variable 13,483 — (1,718) 11,765 Variable Finance lease - real estate (c) 13,426 — — 13,426 Variable 14,594 — (4) 14,590 Variable Non US lines of credit (d) — — (6) (6) Variable 3,012 — (17) 2,995 Variable Non US term loans (d) 14,193 — (39) 14,154 Variable 25,684 — (91) 25,593 Variable Other long term debt (e) 2,625 — (13) 2,612 Variable 3,733 — (15) 3,718 Variable Totals 1,610,835 (909) (22,144) 1,587,782 1,060,506 315 (15,138) 1,045,683 less: Current portion (13,085) — — (13,085) (12,486) — — (12,486) Long-term debt $ 1,597,750 $ (909) $ (22,144) $ 1,574,697 $ 1,048,020 $ 315 $ (15,138) $ 1,033,197 Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 Effective Interest Rate Cash Interest Amort. Debt (Premium)/Discount Amort. Debt Issuance Costs & Other Fees Total Interest Expense Effective Interest Rate Cash Interest Amort. Debt Amort. Total Interest Expense Senior notes due 2028 (a) 6.0 % $ 14,340 $ (12) $ 516 $ 14,844 6.0 % $ 14,375 $ (12) $ 496 $ 14,859 Term Loan B due 2029 (b) 3.9 % 7,129 61 485 7,675 n/a — — — — Revolver due 2025 (b) Variable 1,056 — 123 1,179 Variable 344 — 123 467 Finance lease - real estate (c) 5.6 % 187 — — 187 5.7 % 215 — 6 221 Non US lines of credit (d) Variable 4 — 5 9 Variable 4 — 4 8 Non US term loans (d) Variable 141 — 9 150 Variable 169 — 18 187 Other long term debt (e) Variable 54 — — 54 Variable 107 — — 107 Capitalized interest (76) — — (76) — — — — Totals $ 22,835 $ 49 $ 1,138 $ 24,022 $ 15,214 $ (12) $ 647 $ 15,849 Nine Months Ended June 30, 2022 Nine Months Ended June 30, 2021 Effective Interest Rate Cash Interest Amort. Debt (Premium)/Discount Amort. Debt Issuance Costs & Other Fees Total Interest Expense Effective Interest Rate Cash Interest Amort. Debt Amort. Total Interest Expense Senior notes due 2028 (a) 6.0 % $ 43,090 $ (36) $ 1,552 $ 44,606 6.0 % $ 43,125 $ (35) $ 1,566 $ 44,656 Term Loan B due 2029 (b) 3.7 % 11,896 91 717 12,704 n/a — — — — Revolver due 2025 (b) Variable 2,307 — 368 2,675 Variable 760 — 368 1,128 Finance lease - real estate (c) 5.6 % 577 — 4 581 5.4 % 671 — 19 690 Non US lines of credit (d) Variable 14 — 12 26 Variable 11 — 12 23 Non US term loans (d) Variable 492 — 44 536 Variable 503 — 53 556 Other long term debt (e) Variable 212 — 1 213 Variable 329 — 1 330 Capitalized interest (230) — — (230) (13) — — (13) Totals $ 58,358 $ 55 $ 2,698 $ 61,111 $ 45,386 $ (35) $ 2,019 $ 47,370 (a) During 2020, Griffon issued, at par, $1,000,000 of 5.75% Senior Notes due in 2028 (the “2028 Senior Notes”). Proceeds from the 2028 Senior Notes were used to redeem $1,000,000 of 5.25% Senior Notes due 2022. During the period ended June 30, 2022, Griffon purchased $15,225 of 2028 Senior Notes in the open market at a weighted average discount of 92.19% of par, or $14,036. In connection with these purchases, Griffon recognized a $1,009 net gain on the early extinguishment of debt comprised of $1,189 of face value in excess of purchase price, offset by $180 related to the write-off of underwriting fees and other expenses. As of June 30, 2022, outstanding 2028 Senior Notes due totaled $984,775; interest is payable semi-annually on March 1 and September 1. Subsequent to June 30, 2022, Griffon purchased $10,000 of 2028 Senior Notes in the open market at a weighted average discount of 91.25% of par, or $9,125. The 2028 Senior Notes are senior unsecured obligations of Griffon guaranteed by certain domestic subsidiaries, and subject to certain covenants, limitations and restrictions. The 2028 Senior Notes were registered under the Securities Act of 1933, as amended (the "Securities Act") via an exchange offer. The fair value of the 2028 Senior Notes approximated $888,759 on June 30, 2022 based upon quoted market prices (level 1 inputs). In connection with the issuance and exchange of the 2028 Senior Notes, Griffon capitalized $16,448 of underwriting fees and other expenses incurred, which is being amortized over the term of such notes, and at June 30, 2022, $11,562 remained to be amortized. (b) On January 24, 2022, Griffon amended and restated its Revolving Credit Facility (as amended, "Credit Agreement") to provide for a new $800,000 Term Loan B facility, due January 24, 2029, in addition to its current $400,000 revolving credit facility ("Revolver"), and replaced LIBOR with SOFR (Secured Overnight Financing Rate). The Term Loan B contains a SOFR floor of 0.50% and a current spread of 2.75%. Additionally, there are two interest rate step-downs tied to achieving decreased secured leverage ratio thresholds. The Original Issue Discount for the Term Loan B was 99.75%. In connection with this amendment, Griffon capitalized $15,466 of underwriting fees and other expenses incurred, which are being amortized over the term of the loan. The Term Loan B facility requires nominal quarterly principal payments of $2,000, beginning with the quarter ended June 30, 2022; potential additional annual principal payments based on a percentage of excess cash flow and certain secured leverage thresholds starting with the fiscal year ending September 30, 2023; and a final balloon payment due at maturity. Term Loan B borrowings may generally be repaid without penalty but may not be re-borrowed. During the period ended June 30, 2022, Griffon prepaid $300,000 aggregate principal amount of the Term Loan B, which permanently reduced the outstanding balance. In connection with the prepayment of the Term Loan B Griffon recognized a $6,296 charge on the prepayment of debt, $5,575 related to the write-off of underwriting fees and other expenses and $721 of the original issuer discount. The Term Loan B facility is subject to the same affirmative and negative covenants that apply to the Revolver, but is not subject to any financial maintenance covenants. Term Loan B borrowings are secured by the same collateral as the Revolver. The fair value of the Term Loan B facility approximated $473,100 on June 30, 2022 based upon quoted market prices (level 1 inputs). At June 30, 2022, $9,174 of underwriting fees and other expenses incurred, remained to be amortized. The Revolver's maximum borrowing availability is $400,000 and it matures on March 22, 2025. The Revolver includes a letter of credit sub-facility with a limit of $100,000; a multi-currency sub-facility of $200,000; and contains a customary accordion feature that permits us to request, subject to each lender's consent, an increase in the maximum aggregate amount that can be borrowed by up to an additional $100,000. In addition, on December 9, 2021, Griffon replaced the Revolver GBP LIBOR benchmark rate with a Sterling Overnight Index Average ("SONIA"). Borrowings under the Revolver may be repaid and re-borrowed at any time. Interest is payable on borrowings at either a SOFR, SONIA or base rate benchmark rate, plus an applicable margin, which adjusts based on financial performance. Current margins are 0.75% for base rate loans, 1.75% for SOFR loans and 1.75% for SONIA loans. The Revolver has certain financial maintenance tests including a maximum total leverage ratio, a maximum senior secured leverage ratio and a minimum interest coverage ratio, as well as customary affirmative and negative covenants and events of default. The negative covenants place limits on Griffon's ability to, among other things, incur indebtedness, incur liens, and make restricted payments and investments. Both the Revolver and Term Loan B borrowings under the Credit Agreement are guaranteed by Griffon’s material domestic subsidiaries and are secured, on a first priority basis, by substantially all domestic assets of the Company and the guarantors, and a pledge of not greater than 65% of the equity interest in Griffon’s material, first-tier foreign subsidiaries. At June 30, 2022, there were $97,816 of outstanding borrowings under the Revolver; outstanding standby letters of credit were $12,287; and $289,897 was available, subject to certain loan covenants, for borrowing at that date. (c) Griffon has one finance lease outstanding for real estate located in Ocala, Florida. The lease matures in 2025 and bears interest at a fixed rate of approximately 5.6%. The Ocala, Florida lease contains two five (d) In November 2012, Garant G.P. (“Garant”), a Griffon wholly owned subsidiary, entered into a CAD 15,000 ($11,666 as of June 30, 2022) revolving credit facility. The facility accrues interest at LIBOR (USD) or the Bankers Acceptance Rate (CDN) plus 1.3% per annum (3.09% LIBOR USD and 3.86% Bankers Acceptance Rate CDN as of June 30, 2022). The revolving facility matures in October 2022, but is renewable upon mutual agreement with the lender. Garant is required to maintain a certain minimum equity. At June 30, 2022, there were no outstanding borrowings under the revolving credit facility with CAD 15,000 ($11,666 as of June 30, 2022) available. During the period ended March 31,2022, Griffon Australia Holdings Pty Ltd and its Australian subsidiaries (collectively, "Griffon Australia") amended its AUD 18,375 term loan, AUD 20,000 revolver and AUD 15,000 receivable purchase facility agreement that was entered into in July 2016 and further amended in fiscal 2020. Griffon Australia paid off the term loan in the amount of AUD 9,625 and canceled the AUD 20,000 revolver. The amendment refinanced the existing AUD 15,000 receivable purchase facility. The receivable purchase facility matures in March 2023, but is renewable upon mutual agreement with the lender. The receivable purchase facility accrues interest at BBSY (Bank Bill Swap Rate) plus 1.25%, respectively, per annum (2.39% at June 30, 2022). At June 30, 2022, there was no balance outstanding under the receivable purchase facility with AUD 15,000 ($10,392 as of June 30, 2022) available. The receivable purchase facility is secured by substantially all of the assets of Griffon Australia and its subsidiaries. Griffon Australia is required to maintain a certain minimum equity level. In July 2018, The AMES Companies UK Ltd and its subsidiaries (collectively, "AMES UK") entered into a GBP 14,000 term loan, GBP 4,000 mortgage loan and GBP 5,000 revolver. The term loan and mortgage loan require quarterly principal payments of GBP 438 and GBP 105 plus interest, respectively, and have balloon payments due upon maturity, July 2023, of GBP 7,088 and GBP 2,349, respectively. Effective in January 2022, the Term Loan and Mortgage Loan were amended to replace GBP LIBOR with SONIA. The Term Loan and Mortgage Loans each accrue interest at the SONIA Rate plus 1.92% (3.11% at June 30, 2022). The revolving facility accrues interest at the Bank of England Base Rate plus 3.25% (4.50% as of June 30, 2022). The revolving credit facility matures in September 2022, but is renewable upon mutual agreement with the lender. As of June 30, 2022, the revolver had no outstanding balance while the term and mortgage loan balances amounted to GBP 11,603 ($14,193 as of June 30, 2022). The revolver and the term loan are both secured by substantially all the assets of AMES UK and its subsidiaries. AMES UK is subject to a maximum leverage ratio and a minimum fixed charges cover ratio. During the period ended March 31, 2022, AMES UK entered into a $8,500 trade loan facility agreement. The trade loan facility has a maximum loan period of 135 days and expired on June 30, 2022. The trade facility accrues interest at the Mid-point of the FED Target Range plus 2.50% (4.13% as of June 30, 2022). (e) Other long-term debt primarily consists of a loan with the Pennsylvania Industrial Development Authority, with the balance consisting of finance leases. At June 30, 2022, Griffon and its subsidiaries were in compliance with the terms and covenants of all credit and loan agreements.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended
	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY During the nine months ended June 30, 2022, the Company paid three quarterly cash dividends of $0.09 per share each. During 2021, the Company paid a quarterly cash dividend of $0.08 per share, totaling $0.32 per share for the year. On June 27, 2022, the Board of Directors declared a special cash dividend of $2.00 per share, payable on July 20, 2022 to shareholders of record as of the close of business on July 8, 2022. On July 27, 2022, the Board of Directors declared a quarterly cash dividend of $0.09 per share, payable on September 15, 2022 to shareholders of record as of the close of business on August 18, 2022. As of June 30, 2022, the Company accrued $104,053 in connection with the declaration of the special dividend. For all dividends, a dividend payable is established for the holders of restricted shares; such dividends will be released upon vesting of the underlying restricted shares. On January 29, 2016, shareholders approved the Griffon Corporation 2016 Equity Incentive Plan (the "Original Incentive Plan") pursuant to which, among other things, awards of performance shares, performance units, stock options, stock appreciation rights, restricted shares, restricted stock units, deferred shares and other stock-based awards may be granted. On January 31, 2018, shareholders approved Amendment No. 1 to the Original Incentive Plan pursuant to which, among other things, 1,000,000 shares were added to the Original Incentive Plan; and on January 30, 2020, shareholders approved Amendment No. 2 to the Original Incentive Plan, pursuant to which 1,700,000 shares were added to the Original Incentive Plan. On February 17, 2022, shareholders approved the Amended and Restated 2016 Equity Incentive Plan (the “Amended Incentive Plan”), which amended and restated the Original Incentive Plan and pursuant to which, among other things, 1,200,000 shares were added to the Original Incentive Plan. Options granted under the Amended Incentive Plan may be either “incentive stock options” or nonqualified stock options, generally expire ten years after the date of grant and are granted at an exercise price of not less than 100% of the fair market value at the date of grant. The maximum number of shares of common stock available for award under the Amended Incentive Plan is 6,250,000 (600,000 of which may be issued as incentive stock options), plus (i) any shares that were reserved for issuance under the Original Incentive Plan as of the effective date of the Original Incentive Plan, and (ii) any shares underlying awards outstanding on such date under the 2011 Incentive Plan that were subsequently canceled or forfeited. As of June 30, 2022, there were 835,517 shares available for grant. Compensation expense for restricted stock and restricted stock units is recognized ratably over the required service period based on the fair value of the grant, calculated as the number of shares granted multiplied by the stock price on the date of grant and, for performance shares, the likelihood of achieving the performance criteria. Compensation expense for restricted stock granted to two senior executives is calculated as the maximum number of shares granted, upon achieving certain performance criteria, multiplied by the stock price as valued by a Monte Carlo Simulation Model. Compensation cost related to stock-based awards with graded vesting, generally over a period of three During the first quarter of 2022, Griffon granted 236,973 shares of restricted stock and restricted stock units. This included 218,162 shares of restricted stock and restricted stock units, subject to certain performance conditions, with vesting periods of thirty-four months, with a total fair value of $6,285, or a weighted average fair value of $28.81 per share. Furthermore, this included an 18,811 shares of restricted stock award granted to one executive, with a vesting period of three years and a total fair value of $507 or a weighted average fair value of $26.97 per share. During the second quarter of 2022, Griffon granted 711,725 shares of restricted stock. This included 199,195 shares of restricted stock to nine executives with a vesting period of three years, with a total fair value of $1,494, or a weighted average fair value of $22.50 per share. This also included 454,146 shares of restricted stock granted to two senior executives with a vesting period of thirty-four months and a two During the third quarter of 2022, Griffon granted 31,663 shares of restricted stock. This included 31,208 shares of restricted stock, subject to certain performance conditions, with vesting periods of thirty-two months, with a total fair value of $700, or a weighted average fair value of $22.43 per share. Furthermore, this included 455 shares of a restricted stock award granted to one executive, with a vesting period of 3 years and a total fair value of $9 or a weighted average fair value of $18.89 per share. The following table summarizes the Company’s compensation expense relating to all stock-based incentive plans: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Restricted stock $ 5,130 $ 4,544 $ 13,334 $ 12,321 ESOP 889 1,046 2,644 2,770 Total stock based compensation $ 6,019 $ 5,590 $ 15,978 $ 15,091 On each of August 3, 2016 and August 1, 2018, Griffon’s Board of Directors authorized the repurchase of up to $50,000 of Griffon’s outstanding common stock. Under this share repurchase program, the Company may purchase shares in the open market, including pursuant to a 10b5-1 plan, or in privately negotiated transactions. During the nine months ended June 30, 2022, Griffon did not purchase any shares of common stock under these repurchase programs. As of June 30, 2022, an aggregate of $57,955 remains under Griffon's Board authorized repurchase programs. During the nine months ended June 30, 2022, 421,860 shares, with a market value of $10,742, or $25.46 per share were withheld to settle employee taxes due upon the vesting of restricted stock, and were added to treasury stock. Furthermore, during the nine months ended June 30, 2022, an additional 5,480 shares, with a market value of $144, or $26.31 per share, were withheld from common stock issued upon the vesting of restricted stock units to settle employee taxes due upon vesting.

EARNINGS PER SHARE (EPS)

EARNINGS PER SHARE (EPS)	9 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE (EPS)	EARNINGS PER SHARE (EPS) Basic EPS was calculated by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted EPS was calculated by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding plus additional common shares that could be issued in connection with stock based compensation. The following table is a reconciliation of the share amounts (in thousands) used in computing earnings per share: Three Months Ended June 30, Nine Months Ended June 30, 2022 2021 2022 2021 Common shares outstanding 57,064 56,677 57,064 56,677 Unallocated ESOP shares (1,396) (1,912) (1,396) (1,912) Non-vested restricted stock (3,565) (3,814) (3,565) (3,814) Impact of weighted average shares (369) (48) (576) (172) Weighted average shares outstanding - basic 51,734 50,903 51,527 50,779 Incremental shares from stock based compensation 2,180 2,601 2,177 2,527 Weighted average shares outstanding - diluted 53,914 53,504 53,704 53,306

BUSINESS SEGMENTS

BUSINESS SEGMENTS	9 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS Griffon reports its operations through two reportable segments, as follows: • Consumer and Professional Products (“CPP”) is a leading North American manufacturer and a global provider of branded consumer and professional tools; residential, industrial and commercial fans; home storage and organization products; and products that enhance indoor and outdoor lifestyles. CPP sells products globally through a portfolio of leading brands including AMES, since 1774, Hunter, since 1886, True Temper, and ClosetMaid. • Home and Building Products ("HBP") conducts its operations through Clopay. Founded in 1964, Clopay is the largest manufacturer and marketer of garage doors and rolling steel doors in North America. Residential and commercial sectional garage doors are sold through professional dealers and leading home center retail chains throughout North America under the brands Clopay, Ideal, and Holmes. Rolling steel door and grille products designed for commercial, industrial, institutional, and retail use are sold under the CornellCookson brand. Information on Griffon’s reportable segments from continuing operations is as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, REVENUE 2022 2021 2022 2021 Consumer and Professional Products $ 362,634 $ 324,826 $ 1,056,819 $ 947,739 Home and Building Products 405,545 259,392 1,082,726 752,684 Total revenue $ 768,179 $ 584,218 $ 2,139,545 $ 1,700,423 Disaggregation of Revenue Revenue from contracts with customers is disaggregated by end markets, segments and geographic location, as it more accurately depicts the nature and amount of the Company’s revenue. The following table presents revenue disaggregated by end market and segment: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Residential repair and remodel $ 47,126 $ 50,165 $ 136,363 $ 146,325 Retail 191,284 154,212 538,355 447,206 Residential new construction 11,387 12,147 33,733 40,202 Industrial 24,748 12,708 57,122 32,197 International excluding North America 88,089 95,594 291,246 281,809 Total Consumer and Professional Products 362,634 324,826 1,056,819 947,739 Residential repair and remodel 194,526 127,827 511,988 374,769 Commercial construction 167,173 102,754 455,338 293,444 Residential new construction 43,846 28,811 115,400 84,471 Total Home and Building Products 405,545 259,392 1,082,726 752,684 Total Consolidated Revenue $ 768,179 $ 584,218 $ 2,139,545 $ 1,700,423 The following table presents revenue disaggregated by geography based on the location of the Company's customer: For the Three Months Ended June 30, 2022 2021 CPP HBP Total CPP HBP Total United States $ 248,068 $ 384,265 $ 632,333 $ 206,809 $ 246,268 $ 453,077 Europe 31,113 7 31,120 43,767 31 43,798 Canada 19,592 15,683 35,275 20,547 10,724 31,271 Australia 55,142 — 55,142 51,437 — 51,437 All other countries 8,719 5,590 14,309 2,266 2,369 4,635 Consolidated revenue $ 362,634 $ 405,545 $ 768,179 $ 324,826 $ 259,392 $ 584,218 For the Nine Months Ended June 30, 2022 2022 2021 CPP HBP Total CPP HBP Total United States $ 677,714 $ 1,031,650 $ 1,709,364 $ 595,619 $ 713,754 $ 1,309,373 Europe 96,226 51 96,277 95,888 72 95,960 Canada 73,249 41,574 114,823 64,440 32,009 96,449 Australia 191,679 — 191,679 184,668 — 184,668 All other countries 17,951 9,451 27,402 7,124 6,849 13,973 Consolidated revenue $ 1,056,819 $ 1,082,726 $ 2,139,545 $ 947,739 $ 752,684 $ 1,700,423 Griffon evaluates performance and allocates resources based on each segment's operating results before interest income and expense, income taxes, depreciation and amortization, unallocated amounts (mainly corporate overhead), restructuring charges, loss from debt extinguishment and acquisition related expenses, as well as other items that may affect comparability, as applicable (“Segment adjusted EBITDA”). Griffon believes this information is useful to investors for the same reason. The following table provides a reconciliation of Segment adjusted EBITDA to Income before taxes from continuing operations: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Segment adjusted EBITDA: Consumer and Professional Products $ 28,373 $ 29,388 $ 92,431 $ 99,524 Home and Building Products 119,847 42,156 280,618 130,585 Segment adjusted EBITDA 148,220 71,544 373,049 230,109 Unallocated amounts, excluding depreciation * (13,405) (11,464) (39,724) (36,810) Adjusted EBITDA 134,815 60,080 333,325 193,299 Net interest expense (23,961) (15,800) (60,985) (46,973) Depreciation and amortization (17,688) (13,306) (47,021) (39,118) Debt extinguishment, net (5,287) — (5,287) — Restructuring charges (5,909) (4,081) (12,391) (14,662) Acquisition costs — — (9,303) — Strategic review - retention and other (3,220) — (3,220) — Proxy expenses — — (6,952) — Fair value step-up of acquired inventory sold (2,700) — (5,401) — Income before taxes from continuing operations $ 76,050 $ 26,893 $ 182,765 $ 92,546 * Unallocated amounts typically include general corporate expenses not attributable to a reportable segment. For the Three Months Ended June 30, For the Nine Months Ended June 30, DEPRECIATION and AMORTIZATION 2022 2021 2022 2021 Segment: Consumer and Professional Products $ 13,434 $ 8,781 $ 33,831 $ 25,600 Home and Building Products 4,116 4,375 12,778 13,095 Total segment depreciation and amortization 17,550 13,156 46,609 38,695 Corporate 138 150 412 423 Total consolidated depreciation and amortization $ 17,688 $ 13,306 $ 47,021 $ 39,118 CAPITAL EXPENDITURES Segment: Consumer and Professional Products $ 8,558 $ 5,365 $ 24,742 $ 19,085 Home and Building Products 2,891 1,723 8,643 5,836 Total segment 11,449 7,088 33,385 24,921 Corporate 37 26 131 28 Total consolidated capital expenditures $ 11,486 $ 7,114 $ 33,516 $ 24,949 ASSETS At June 30, 2022 At September 30, 2021 Segment assets: Consumer and Professional Products $ 2,575,836 $ 1,377,618 Home and Building Products 741,386 666,422 Total segment assets 3,317,222 2,044,040 Corporate 183,900 280,802 Total continuing assets 3,501,122 2,324,842 Discontinued operations - held for sale — 275,814 Other discontinued operations 3,110 4,029 Consolidated total $ 3,504,232 $ 2,604,685

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	9 Months Ended
	Jun. 30, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Defined benefit pension expense (income) included in Other Income (Expense), net was as follows: Three Months Ended June 30, Nine Months Ended June 30, 2022 2021 2022 2021 Interest cost $ 943 $ 745 $ 2,650 $ 2,234 Expected return on plan assets (2,905) (2,544) (8,329) (7,633) Amortization: Recognized actuarial loss 844 1,573 2,534 4,719 Net periodic expense (income) $ (1,118) $ (226) $ (3,145) $ (680)

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Jun. 30, 2022
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Issued but not yet effective accounting pronouncements In October 2021, the Financial Accounting Standards Board ("FASB") issued ASU No. 2021-08, Business Combinations (Topic 805); Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . This new guidance affects all entities that enter into a business combination within the scope of ASC 805-10. Under this new guidance, the acquirer should determine what contract assets and/or liabilities it would have recorded under ASC 606 (Revenue Guidance) as of the acquisition date, as if the acquirer had entered into the original contract at the same date and on the same terms as the acquirer. Under current U.S. GAAP, contract assets and contract liabilities acquired in a business combination are recorded by the acquirer at fair value. This update is effective for the Company beginning in fiscal 2023. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of this guidance will have on our consolidated financial statements and related disclosures. New Accounting Standards Implemented In December 2019, the FASB issued guidance on simplifying the accounting for income taxes by clarifying and amending existing guidance related to the recognition of franchise tax, the evaluation of a step up in the tax basis of goodwill, and the effects of enacted changes in tax laws or rates in the effective tax rate computation, among other clarifications. This guidance became effective for the Company beginning in fiscal 2022. We adopted the recognition of non-income taxes on the modified retrospective basis. Adoption of this standard did not have a material impact on our consolidated financial statements and the related disclosures. In August 2018, the FASB issued guidance to clarify disclosure requirements related to defined benefit pension and other post-retirement plans. The guidance is effective for fiscal years beginning after December 15, 2020, with early adoption permitted, and was effective for the Company in our fiscal year beginning in October 1, 2021. Adoption of this standard did not have a material impact on our consolidated financial statements and the related disclosures. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements, and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Jun. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS On September 27, 2021, Griffon announced it was exploring strategic alternatives for its DE segment, which consists of its Telephonics subsidiary. On June 27, 2022, Griffon completed the sale of Telephonics to TTM for $330,000 in cash, subject to customary post-closing adjustments. In connection with the sale of Telephonics, the Company recorded a gain of $108,949 ($88,977, net of tax) during the quarter ended June 30, 2022. The gain and related tax for the sale of Telephonics is preliminary and is subject to finalization. In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations, a disposal of a component of an entity or a group of components of an entity is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the component of an entity meets the criteria in paragraph 205-20-45-10. In the period in which the component meets held-for-sale or discontinued operations criteria, the major current assets, other assets, current liabilities, and noncurrent liabilities shall be reported as components of total assets and liabilities separate from those balances of the continuing operations. At the same time, the results of all discontinued operations, less applicable income taxes (benefit), shall be reported as components of net income (loss) separate from the net income (loss) of continuing operations. Defense Electronics (DE or Telephonics) The following amounts related to Telephonics have been segregated from Griffon's continuing operations and are reported as a discontinued operation: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Revenue $ 50,795 $ 62,574 $ 161,061 $ 190,492 Cost of goods and services 39,059 52,780 125,208 166,292 Gross profit 11,736 9,794 35,853 24,200 Selling, general and administrative expenses 6,114 7,875 26,423 27,102 Income (loss) from discontinued operations 5,622 1,919 9,430 (2,902) Other income (expense) Interest income, net — — 2 1 Gain on sale of business 108,949 — 108,949 5,291 Other, net (1,114) 261 (604) 1,166 Total other income (expense) 107,835 261 108,347 6,458 Income from discontinued operations before taxes $ 113,457 $ 2,180 $ 117,777 $ 3,556 Provision (benefit) for income taxes 25,952 288 20,149 (2,085) Income from discontinued operations $ 87,505 $ 1,892 $ 97,628 $ 5,641 Depreciation and amortization was excluded from the current year results since DE is classified as a discontinued operation and, accordingly, the Company ceased depreciation and amortization in accordance with discontinued operations accounting guidelines. Depreciation and amortization would have been approximately $2,342 and $7,442 in the three and nine months ended June 30, 2022, respectively. The Company completed the sale of Telephonics on June 27, 2022. The following amounts related to Telephonics that were classified as assets and liabilities of discontinued operations held for sale in the consolidated balance sheet as of September 30, 2021: At September 30, 2021 CURRENT ASSETS Accounts receivable, net $ 42,020 Contract assets, net of progress payments 72,983 Inventories 83,970 Prepaid and other current assets 4,409 PROPERTY, PLANT AND EQUIPMENT, net 47,771 OPERATING LEASE RIGHT-OF-USE ASSETS 1,167 GOODWILL 17,734 INTANGIBLE ASSETS, net 131 OTHER ASSETS 5,629 Total Assets $ 275,814 CURRENT LIABILITIES Accounts payable 60,588 Accrued liabilities 15,326 Current portion of operating lease liabilities 287 LONG-TERM OPERATING LEASE LIABILITIES 867 OTHER LIABILITIES 3,955 Total Liabilities $ 81,023 The following amounts summarize the total assets and liabilities related to Telephonics, Installation Services and other discontinued activities which have been segregated from Griffon’s continuing operations, and are reported as assets and liabilities of discontinued operations in the Condensed Consolidated Balance Sheets: At June 30, 2022 At September 30, 2021 Assets of discontinued operations: Prepaid and other current assets $ 487 $ 605 Other long-term assets 2,623 3,424 Total assets of discontinued operations $ 3,110 $ 4,029 Liabilities of discontinued operations: Accrued liabilities, current $ 30,806 $ 3,280 Other long-term liabilities 3,825 3,794 Total liabilities of discontinued operations $ 34,631 $ 7,074 Accrued liabilities as of June 30, 2022 includes the Company's obligation of $27,703 in connection with the sale of Telephonics primarily related to income taxes payable. At June 30, 2022 and September 30, 2021, Griffon’s liabilities for Installations Services and other discontinued operations primarily relate to insurance claims, warranty and environmental reserves total $6,928 and $7,074, respectively. There was no reported revenue in the quarter and nine month period ended June 30, 2022 and 2021 for Installations Services and other discontinued operations.

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	9 Months Ended
	Jun. 30, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES In November 2019, Griffon announced the development of a next-generation business platform for CPP to enhance the growth, efficiency, and competitiveness of its U.S. operations, and on November 12, 2020, Griffon announced that CPP is broadening this strategic initiative to include additional North American facilities, the AMES United Kingdom (U.K.) and Australia businesses, and a manufacturing facility in China. On April 28, 2022, Griffon announced an accelerated timeline and reduced scope for the initiative, which will now be completed by the end of fiscal 2022. These changes reflect the rapid progress made with the initiative, and reduced investment in facilities expansion and equipment given recent significant increases in construction and equipment costs. Any remaining expenditures, after the end of fiscal 2022, including those related to the deployment of AMES' global information systems, will be included in the continuing operations of the business. Future investments in equipment, particularly for automation, will be part of normal-course annual capital expenditures. This initiative includes three key development areas. First, certain AMES U.S. and global operations will be consolidated to optimize facilities footprint and talent. Second, strategic investments in automation and facilities expansion will be made to increase the efficiency of our manufacturing and fulfillment operations, and support e-commerce growth. Third, multiple independent information systems will be unified into a single data and analytics platform, which will serve the whole AMES global enterprise. When fully implemented and the efficiencies are fully realized, we expect annual cash savings of $25,000 (previously $30,000 to $35,000). The cost to implement this new business platform, over the duration of the project, will now include one-time charges of approximately $50,000 (previously $65,000) and capital investments of approximately $15,000 (previously $65,000), net of future proceeds from the sale of exited facilities. In the quarter and nine months ended June 30, 2022, CPP incurred pre-tax restructuring and related exit costs approximating $5,909 and $12,391, respectively. During the nine months ended June 30, 2022, cash charges totaled $9,897 and non-cash, asset-related charges totaled $2,494; the cash charges included $3,751 for one-time termination benefits and other personnel-related costs and $6,146 for facility exit costs. Non-cash charges included a $1,766 impairment charge related to certain fixed assets at several manufacturing locations and $728 of inventory that have no recoverable value. During the nine months ended June 30, 2022, headcount was reduced by 20. In the quarter and nine months ended June 30, 2021, CPP incurred pre-tax restructuring and related exit costs approximating $4,081 and $14,662, respectively. During the nine months ended June 30, 2021, cash charges totaled $10,780 and non-cash, asset-related charges totaled $3,882; the cash charges included $1,783 for one-time termination benefits and other personnel related costs and $8,997 for facility and lease exit costs primarily driven by the consolidation of distribution facilities. Non-cash charges of $3,882 predominantly related to inventory that have no recoverable value. A summary of the restructuring and other related charges included in Cost of goods and services and SG&A expenses in the Company's Condensed Consolidated Statements of Operations were as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Cost of goods and services $ 2,441 $ 696 $ 5,218 $ 4,574 Selling, general and administrative expenses 3,468 3,385 7,173 10,088 Total restructuring charges $ 5,909 $ 4,081 $ 12,391 $ 14,662 For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Personnel related costs $ 1,613 $ 698 $ 3,751 $ 1,782 Facilities, exit costs and other 3,857 2,190 6,146 8,997 Non-cash facility and other 439 1,193 2,494 3,883 Total $ 5,909 $ 4,081 $ 12,391 $ 14,662 The following table summarizes the accrued liabilities of the Company's restructuring actions: Cash Charges Non-Cash Personnel related costs Facilities & Facility and Other Costs Total Accrued liability at September 30, 2021 $ 418 $ 264 $ — $ 682 Q1 Restructuring charges 260 1,167 289 1,716 Q1 Cash payments (275) (1,167) — (1,442) Q1 Non-cash charges — — (289) (289) Accrued liability at December 31, 2021 $ 403 $ 264 $ — $ 667 Q2 Restructuring charges 1,878 1,122 1,766 4,766 Q2 Cash payments (1,883) (1,122) — (3,005) Q2 Non-cash charges — — (1,766) (1,766) Accrued liability at March 31, 2022 $ 398 $ 264 $ — $ 662 Q3 Restructuring charges 1,613 3,857 439 5,909 Q3 Cash payments (1,619) (3,857) — (5,476) Q3 Non-cash charges — — (439) (439) Accrued liability at June 30, 2022 $ 392 $ 264 $ — $ 656

OTHER INCOME (EXPENSE)

OTHER INCOME (EXPENSE)	9 Months Ended
	Jun. 30, 2022
Other Income and Expenses [Abstract]
OTHER INCOME (EXPENSE)	OTHER INCOME (EXPENSE) For the quarters ended June 30, 2022 and 2021, Other income (expense) of $2,084 and $587, respectively, includes $265 and $77, respectively, of net currency exchange losses in connection with the translation of receivables and payables denominated in currencies other than the functional currencies of Griffon and its subsidiaries, net periodic benefit plan income of $1,118 and $226, respectively, as well as $(91) and $111, respectively, of net investment income (loss). Other income (expense) also includes rental income of $156 in both of the three months ended June 30, 2022 and 2021. Additionally, it includes royalty income of $828 for the three months ended June 30, 2022. For the nine months ended June 30, 2022 and 2021, Other income (expense) of $4,528 and $1,413, respectively, includes $297 and $302, respectively, of net currency exchange losses in connection with the translation of receivables and payables denominated in currencies other than the functional currencies of Griffon and its subsidiaries, net periodic benefit plan income of $3,145 and $680, respectively, as well as $(328) and $496, respectively, of net investment income (loss). Other income (expense) also includes rental income of $468 in both of the nine months ended June 30, 2022 and 2021. Additionally, it includes royalty income of $1,444 for the nine months ended June 30, 2022.

WARRANTY LIABILITY

WARRANTY LIABILITY	9 Months Ended
	Jun. 30, 2022
Product Warranties Disclosures [Abstract]
WARRANTY LIABILITY	WARRANTY LIABILITY CPP and HBP offer warranties against product defects for periods generally ranging from one Changes in Griffon’s warranty liability, included in Accrued liabilities, were as follows: Three Months Ended June 30, Nine Months Ended June 30, 2022 2021 2022 2021 Balance, beginning of period $ 17,958 $ 7,920 $ 7,818 $ 6,268 Warranties issued and changes in estimated pre-existing warranties 5,119 3,579 14,368 12,088 Actual warranty costs incurred (4,937) (2,952) (10,399) (9,809) Other warranty liabilities assumed from acquisitions — — 6,353 — Balance, end of period $ 18,140 $ 8,547 $ 18,140 $ 8,547

OTHER COMPREHENSIVE INCOME (LOS

OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Jun. 30, 2022
Other Comprehensive Income (Loss), Net of Tax, Alternative [Abstract]
OTHER COMPREHENSIVE INCOME (LOSS)	OTHER COMPREHENSIVE INCOME (LOSS) The amounts recognized in other comprehensive income (loss) were as follows: For the Three Months Ended June 30, 2022 2021 Pre-tax Tax Net of tax Pre-tax Tax Net of tax Foreign currency translation adjustments $ (17,823) $ — $ (17,823) $ 1,160 $ — $ 1,160 Pension and other defined benefit plans 1,511 (315) 1,196 1,576 (331) 1,245 Cash flow hedges 3,500 (1,050) 2,450 478 (144) 334 Total other comprehensive income (loss) $ (12,812) $ (1,365) $ (14,177) $ 3,214 $ (475) $ 2,739 For the Nine Months Ended June 30, 2022 2021 Pre-tax Tax Net of tax Pre-tax Tax Net of tax Foreign currency translation adjustments $ (14,093) $ — $ (14,093) $ 15,022 $ — $ 15,022 Pension and other defined benefit plans 2,534 (530) 2,004 5,311 (1,115) 4,196 Cash flow hedges 158 (48) 110 2,054 (617) 1,437 Total other comprehensive income (loss) $ (11,401) $ (578) $ (11,979) $ 22,387 $ (1,732) $ 20,655 The components of Accumulated other comprehensive income (loss) are as follows: At June 30, 2022 At September 30, 2021 Foreign currency translation adjustments $ (33,343) $ (19,250) Pension and other defined benefit plans (26,798) (28,802) Change in Cash flow hedges 2,185 2,075 $ (57,956) $ (45,977) Amounts reclassified from accumulated other comprehensive income (loss) to income were as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, Gain (Loss) 2022 2021 2022 2021 Pension amortization $ (844) $ (1,573) $ (2,534) $ (4,719) Cash flow hedges 716 (413) 3,633 (2,812) Total gain (loss) $ (128) $ (1,986) $ 1,099 $ (7,531) Tax benefit (expense) 27 417 (230) 1,582 Total $ (101) $ (1,569) $ 869 $ (5,949)

LEASES

LEASES	9 Months Ended
	Jun. 30, 2022
Leases [Abstract]
LEASES	LEASESThe Company recognizes right-of-use ("ROU") assets and lease liabilities on the balance sheet, with the exception of leases with a term of twelve months or less. The Company determines if an arrangement is a lease at inception. The ROU assets and short and long-term liabilities associated with our Operating leases are shown as separate line items on our Condensed Consolidated Balance Sheets. Finance leases are included in property, plant, and equipment, net, other accrued liabilities, and other non-current liabilities. The Company's finance leases are immaterial. ROU assets, along with any other related long-lived assets, are periodically evaluated for impairment. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments primarily include rent and insurance costs (lease components). The Company's leases also include non-lease components such as real estate taxes and common-area maintenance costs. The Company elected the practical expedient to account for lease and non-lease components as a single component. In certain of the Company's leases, the non-lease components are variable and in accordance with the standard are therefore excluded from lease payments to determine the ROU asset. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. Our determination of the lease term may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. For operating leases, fixed lease payments are recognized as operating lease cost on a straight-line basis over the lease term. For finance leases and impaired operating leases, the ROU asset is depreciated on a straight-line basis over the remaining lease term, along with recognition of interest expense associated with accretion of the lease liability. For leases with a lease term of 12 months or less (a "Short-term" lease), any fixed lease payments are recognized on a straight-line basis over such term, and are not recognized on the Condensed Consolidated Balance Sheets. Variable lease cost for both operating and finance leases, if any, is recognized as incurred. Components of operating lease costs are as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Fixed $ 13,021 $ 9,664 $ 32,674 $ 28,841 Variable (a), (b) 2,742 1,877 6,278 5,690 Short-term (b) 1,741 897 4,576 2,952 Total $ 17,504 $ 12,438 $ 43,528 $ 37,483 (a) Primarily relates to common-area maintenance and property taxes. (b) Not recorded on the balance sheet. Supplemental cash flow information were as follows: For the Nine Months Ended June 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 34,759 $ 32,336 Financing cash flows from finance leases 1,936 2,824 Total $ 36,695 $ 35,160 Supplemental Condensed Consolidated Balance Sheet information related to leases were as follows: June 30, 2022 September 30, 2021 Operating Leases: Right of use assets: Operating right-of-use assets $ 193,448 $ 144,598 Lease Liabilities: Current portion of operating lease liabilities $ 32,426 $ 29,881 Long-term operating lease liabilities 167,549 119,315 Total operating lease liabilities $ 199,975 $ 149,196 Finance Leases: Property, plant and equipment, net (1) $ 14,386 $ 16,466 Lease Liabilities: Notes payable and current portion of long-term debt $ 2,214 $ 2,347 Long-term debt, net 12,484 14,120 Total financing lease liabilities $ 14,698 $ 16,467 (1) Finance lease assets are recorded net of accumulated depreciation of $4,689 and $6,136 as of June 30, 2022 and September 30, 2021, respectively. Griffon has one finance lease outstanding for real estate located in Ocala, Florida. The lease matures in 2025 and bears interest at a fixed rate of approximately 5.6%. The Ocala, Florida lease contains two five The aggregate future maturities of lease payments for operating leases and finance leases as of June 30, 2022 are as follows (in thousands): Operating Leases Finance Leases 2022 (a) $ 10,292 $ 754 2023 41,315 2,837 2024 33,727 2,308 2025 30,938 2,130 2026 22,586 2,106 2027 18,474 2,074 Thereafter 96,648 5,702 Total lease payments $ 253,980 $ 17,911 Less: Imputed Interest (54,005) (3,213) Present value of lease liabilities $ 199,975 $ 14,698 (a) Excluding the nine months ended June 30, 2022. Average lease terms and discount rates at June 30, 2022 were as follows: Weighted-average remaining lease term (years): Operating leases 8.5 Finance Leases 7.6 Weighted-average discount rate: Operating Leases 5.07 % Finance Leases 5.50 %
LEASES	LEASESThe Company recognizes right-of-use ("ROU") assets and lease liabilities on the balance sheet, with the exception of leases with a term of twelve months or less. The Company determines if an arrangement is a lease at inception. The ROU assets and short and long-term liabilities associated with our Operating leases are shown as separate line items on our Condensed Consolidated Balance Sheets. Finance leases are included in property, plant, and equipment, net, other accrued liabilities, and other non-current liabilities. The Company's finance leases are immaterial. ROU assets, along with any other related long-lived assets, are periodically evaluated for impairment. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments primarily include rent and insurance costs (lease components). The Company's leases also include non-lease components such as real estate taxes and common-area maintenance costs. The Company elected the practical expedient to account for lease and non-lease components as a single component. In certain of the Company's leases, the non-lease components are variable and in accordance with the standard are therefore excluded from lease payments to determine the ROU asset. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. Our determination of the lease term may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. For operating leases, fixed lease payments are recognized as operating lease cost on a straight-line basis over the lease term. For finance leases and impaired operating leases, the ROU asset is depreciated on a straight-line basis over the remaining lease term, along with recognition of interest expense associated with accretion of the lease liability. For leases with a lease term of 12 months or less (a "Short-term" lease), any fixed lease payments are recognized on a straight-line basis over such term, and are not recognized on the Condensed Consolidated Balance Sheets. Variable lease cost for both operating and finance leases, if any, is recognized as incurred. Components of operating lease costs are as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Fixed $ 13,021 $ 9,664 $ 32,674 $ 28,841 Variable (a), (b) 2,742 1,877 6,278 5,690 Short-term (b) 1,741 897 4,576 2,952 Total $ 17,504 $ 12,438 $ 43,528 $ 37,483 (a) Primarily relates to common-area maintenance and property taxes. (b) Not recorded on the balance sheet. Supplemental cash flow information were as follows: For the Nine Months Ended June 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 34,759 $ 32,336 Financing cash flows from finance leases 1,936 2,824 Total $ 36,695 $ 35,160 Supplemental Condensed Consolidated Balance Sheet information related to leases were as follows: June 30, 2022 September 30, 2021 Operating Leases: Right of use assets: Operating right-of-use assets $ 193,448 $ 144,598 Lease Liabilities: Current portion of operating lease liabilities $ 32,426 $ 29,881 Long-term operating lease liabilities 167,549 119,315 Total operating lease liabilities $ 199,975 $ 149,196 Finance Leases: Property, plant and equipment, net (1) $ 14,386 $ 16,466 Lease Liabilities: Notes payable and current portion of long-term debt $ 2,214 $ 2,347 Long-term debt, net 12,484 14,120 Total financing lease liabilities $ 14,698 $ 16,467 (1) Finance lease assets are recorded net of accumulated depreciation of $4,689 and $6,136 as of June 30, 2022 and September 30, 2021, respectively. Griffon has one finance lease outstanding for real estate located in Ocala, Florida. The lease matures in 2025 and bears interest at a fixed rate of approximately 5.6%. The Ocala, Florida lease contains two five The aggregate future maturities of lease payments for operating leases and finance leases as of June 30, 2022 are as follows (in thousands): Operating Leases Finance Leases 2022 (a) $ 10,292 $ 754 2023 41,315 2,837 2024 33,727 2,308 2025 30,938 2,130 2026 22,586 2,106 2027 18,474 2,074 Thereafter 96,648 5,702 Total lease payments $ 253,980 $ 17,911 Less: Imputed Interest (54,005) (3,213) Present value of lease liabilities $ 199,975 $ 14,698 (a) Excluding the nine months ended June 30, 2022. Average lease terms and discount rates at June 30, 2022 were as follows: Weighted-average remaining lease term (years): Operating leases 8.5 Finance Leases 7.6 Weighted-average discount rate: Operating Leases 5.07 % Finance Leases 5.50 %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal and environmental Peekskill Site. Lightron Corporation (“Lightron”), a wholly-owned subsidiary of Griffon, once conducted operations at a location in the Town of Cortlandt, New York, just outside the city of Peekskill, New York (the “Peekskill Site”) which was owned by ISC Properties, Inc. (“ISCP”), a wholly-owned subsidiary of Griffon, for approximately three years. The operations, which included plating, may have involved the use of certain chemicals and solvents. ISCP sold the Peekskill Site in November 1982. On May 15, 2019 the United States Environmental Protection Agency ("EPA") added the Peekskill Site to the National Priorities List and on August 25, 2020, the EPA sent a letter to several parties, including Lightron and ISCP, requesting that each such party inform the EPA as to whether it would be willing to enter into discussions to perform certain studies to determine the nature and extent of any possible contamination. The EPA also sent a request for information under Section 104(e) of CERCLA to each party. Lightron and ISCP have informed the EPA that they are willing to participate in discussions regarding performing these studies. Lightron and ISCP have also submitted responses to certain items contained in the Section 104(e) information request, with additional responses to follow. Lightron and ISCP are currently in negotiations with the EPA regarding the scope of the aforementioned studies, which will address the Peekskill site and certain areas downstream from the Peekskill Site. Lightron has not engaged in any operations in over three decades. ISCP functioned solely as a real estate holding company, and has not held any real property in over three decades. Griffon does not acknowledge any responsibility to perform any investigation or remediation at the Peekskill Site. One of Griffon’s insurers is defending Lightron, ISCP and Griffon subject to a reservation of rights. Union Fork and Hoe, Frankfort, NY site. The former Union Fork and Hoe property in Frankfort, New York was acquired by AMES in 2006 as part of a larger acquisition, and has historic site contamination involving chlorinated solvents, petroleum hydrocarbons and metals. AMES entered into an Order on Consent with the New York State Department of Environmental Conservation (“DEC”). While the Order is without admission or finding of liability or acknowledgment that there has been a release of hazardous substances at the site, the Order required AMES to perform a remedial investigation of certain portions of the property and to recommend a remediation option. In 2011, remediation of chlorinated solvents in the groundwater was completed to the satisfaction of DEC. In June 2020, AMES completed the remediation required by the Record of Decision issued by DEC in 2019 ("ROD") and filed a Construction Completion Report, a Site Management Plan and an environmental easement with DEC. While AMES was implementing the remediation required by the ROD, DEC requested additional investigation of a small area on the site and of an area adjacent to the site perimeter. AMES investigated the on-site area and has completed remediation of that small area under a workplan approved by DEC. AMES also completed a workplan approved by DEC to investigate the areas adjacent to the site perimeter, and is now performing a statistical analysis to determine the area, if any, required to be remediated. AMES has a number of defenses to liability in this matter, including its rights under a previous Consent Judgment entered into between DEC and a predecessor of AMES relating to the site. AMES’ insurer has accepted AMES’ claim for a substantial portion of the costs incurred and to be incurred for both the on-site and off-site activities. Memphis, TN site. Hunter Fan Company (“Hunter”) operated its headquarters and a production plant in Memphis, Tennessee for over 50 years (the “Memphis Site”). While Hunter completed certain on-site remediation of PCB-contaminated soils, Hunter did not investigate the extent to which PCBs existed beneath the building itself nor determine whether off-site areas had been impacted. Hunter vacated the Memphis Site approximately twenty years ago, and the on-site buildings have now been demolished. The State of Tennessee Department of Environment and Conservation (“TDEC”) identified the Memphis Site as being potentially contaminated, raising the possibility that site operations could have resulted in soil and groundwater contamination involving volatile organic compounds and metals. The TDEC performed a preliminary assessment of the site and recommended to the United States Environmental Protection Agency (“EPA”) that the site be listed on the National Priorities List established under CERCLA. The TDEC further recommended that the EPA fund an investigation of potential soil gas contamination in receptors near the site. The TDEC has also indicated that it will proceed with this investigation if the EPA does not act. It is unknown whether the EPA will add the Memphis Site to the National Priorities List, whether a site investigation will reveal contamination and, if there is contamination, the extent of such contamination. However, given that certain PCB work was not completed in the past and the TDEC’s stated intent for the EPA to perform an investigation (and the statement by the TDEC that it will perform the investigation if the EPA will not), liability is probable in this matter. There are other potentially responsible parties for this site, including a former owner of Hunter; Hunter has notified such former owner of this matter, which may have certain liability for any required remediation. If the EPA decides to add this site to the National Priorities List, a Remedial Investigation/Feasibility Study (“RI/FS”) will be required. Hunter expects that EPA will ask it to perform this work. If Hunter does not reach an agreement with the EPA to perform this work, the EPA will implement the RI/FS on its own. Should the EPA implement the RI/FS or perform further studies and/or subsequently remediate the site without first reaching an agreement with one or more relevant parties, the EPA would likely seek from such parties, including Hunter, reimbursement for the costs incurred. General legal Griffon is subject to various laws and regulations relating to the protection of the environment and is a party to legal proceedings arising in the ordinary course of business. Management believes, based on facts presently known to it, that the resolution of the matters above and such other matters will not have a material adverse effect on Griffon’s consolidated financial position, results of operations or cash flows.

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information, and the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, these financial statements do not include all the information and footnotes required by US GAAP for complete financial statements. As such, they should be read together with Griffon’s Annual Report on Form 10-K for the year ended September 30, 2021, which provides a more complete explanation of Griffon’s accounting policies, financial position, operating results, business, properties and other matters. In the opinion of management, these financial statements reflect all adjustments considered necessary for a fair statement of interim results. Griffon’s CPP operations are seasonal; for this and other reasons, the financial results of the Company for any interim period are not necessarily indicative of the results for the full year. The condensed consolidated balance sheet information at September 30, 2021 was derived from the audited financial statements included in Griffon’s Annual Report on Form 10-K for the year ended September 30, 2021. The condensed consolidated financial statements include the accounts of Griffon and all subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. These estimates may be adjusted due to changes in economic, industry or customer financial conditions, as well as changes in technology or demand. Significant estimates include expected loss allowances for doubtful accounts receivable and returns, net realizable value of inventories, restructuring reserves, valuation of goodwill and intangible assets, sales, assumptions associated with pension benefit obligations and income or expenses, useful lives associated with depreciation and amortization of intangible and fixed assets, warranty reserves, sales incentive accruals, assumption associated with stock based compensation valuation, income taxes and tax valuation reserves, environmental reserves, legal reserves, insurance reserves, the valuation of assets and liabilities of discontinued operations, assumptions associated with valuation of acquired assets and assumed liabilities of acquired companies and the accompanying disclosures. These estimates are based on management’s best knowledge of current events and actions Griffon may undertake in the future. Actual results may ultimately differ from these estimates. Certain amounts in the prior year have been reclassified to conform to current year presentation.
Fair Value Measurements	The carrying values of cash and equivalents, accounts receivable, accounts and notes payable, and revolving credit and variable interest rate debt approximate fair value due to either the short-term nature of such instruments or the fact that the interest rate of the revolving credit and variable rate debt is based upon current market rates. Applicable accounting guidance establishes a fair value hierarchy requiring the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes three levels of inputs that may be used to measure fair value, as follows: • Level 1 inputs are measured and recorded at fair value based upon quoted prices in active markets for identical assets. • Level 2 inputs include inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of assets or liabilities. • Level 3 inputs are unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.
Inventories	Inventories are stated at the lower of cost (first-in, first-out or average cost) or market.
Issued but not yet effective accounting pronouncements and New Accounting Standards Implemented	Issued but not yet effective accounting pronouncements In October 2021, the Financial Accounting Standards Board ("FASB") issued ASU No. 2021-08, Business Combinations (Topic 805); Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . This new guidance affects all entities that enter into a business combination within the scope of ASC 805-10. Under this new guidance, the acquirer should determine what contract assets and/or liabilities it would have recorded under ASC 606 (Revenue Guidance) as of the acquisition date, as if the acquirer had entered into the original contract at the same date and on the same terms as the acquirer. Under current U.S. GAAP, contract assets and contract liabilities acquired in a business combination are recorded by the acquirer at fair value. This update is effective for the Company beginning in fiscal 2023. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of this guidance will have on our consolidated financial statements and related disclosures. New Accounting Standards Implemented In December 2019, the FASB issued guidance on simplifying the accounting for income taxes by clarifying and amending existing guidance related to the recognition of franchise tax, the evaluation of a step up in the tax basis of goodwill, and the effects of enacted changes in tax laws or rates in the effective tax rate computation, among other clarifications. This guidance became effective for the Company beginning in fiscal 2022. We adopted the recognition of non-income taxes on the modified retrospective basis. Adoption of this standard did not have a material impact on our consolidated financial statements and the related disclosures. In August 2018, the FASB issued guidance to clarify disclosure requirements related to defined benefit pension and other post-retirement plans. The guidance is effective for fiscal years beginning after December 15, 2020, with early adoption permitted, and was effective for the Company in our fiscal year beginning in October 1, 2021. Adoption of this standard did not have a material impact on our consolidated financial statements and the related disclosures. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements, and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Pro Forma Information	The following unaudited proforma summary from continuing operations presents consolidated information as if the Company acquired Hunter on October 1, 2020: Proforma For the Three Months Ended June 30, (unaudited) Proforma For the Nine Months Ended June 30, (unaudited) 2022 2021 2022 2021 Revenue $ 768,179 $ 669,199 $ 2,230,056 $ 1,984,377 Income from continuing operations 52,782 11,149 127,299 65,811
Schedule of Assets Acquired and Liabilities Assumed	The calculation of the preliminary purchase price allocation is as follows: Accounts receivable (1) $ 64,602 Inventories (2) 110,299 Other current assets 7,940 Property, plant and equipment 15,007 Operating lease right-of-use assets 12,447 Goodwill 281,668 Intangible assets 606,000 Total assets acquired $ 1,097,963 Accounts payable and accrued liabilities $ 71,205 Current portion of operating lease liabilities 3,323 Deferred tax liability(3) 161,381 Long-term operating lease liabilities 9,123 Other long-term liabilities 1,467 Total liabilities assumed $ 246,499 Total net assets acquired $ 851,464 (1) Includes $67,201 of gross accounts receivable of which $2,599 was not expected to be collected. The fair value of accounts receivable approximated book value acquired. (2) Includes $113,287 of gross inventory of which $2,988 was reserved for obsolete items. (3) Deferred tax liability recorded on intangibles assets.
Schedule of Intangible Assets and Goodwill	The amounts assigned to goodwill and major intangible asset classifications for the Hunter acquisition are as follows: Average Life (Years) Goodwill $ 281,668 N/A Indefinite-lived intangibles (Hunter and Casablanca brands) 356,000 N/A Definite-lived intangibles (Customer relationships) 250,000 20 Total goodwill and intangible assets $ 887,668

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Jun. 30, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory	The following table details the components of inventory: At June 30, 2022 At September 30, 2021 Raw materials and supplies $ 169,606 $ 133,684 Work in process 51,673 48,531 Finished goods 486,899 290,579 Total $ 708,178 $ 472,794

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	The following table details the components of property, plant and equipment, net: At June 30, 2022 At September 30, 2021 Land, building and building improvements $ 154,187 $ 155,574 Machinery and equipment 550,899 520,110 Leasehold improvements 44,435 39,913 749,521 715,597 Accumulated depreciation and amortization (449,677) (425,375) Total $ 299,844 $ 290,222

CREDIT LOSSES (Tables)

CREDIT LOSSES (Tables)	9 Months Ended
	Jun. 30, 2022
Credit Loss [Abstract]
Schedule of Accounts Receivable, Allowance for Credit Losses	The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected: Nine months ended June 30, 2022 2021 Beginning Balance, October 1 $ 8,787 $ 8,178 Allowance for credit losses acquired 2,599 — Provision for expected credit losses 2,430 1,287 Amounts written off charged against the allowance (159) (238) Other, primarily foreign currency translation (116) 20 Ending Balance, June 30 $ 13,541 $ 9,247

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	9 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in Carrying Value of Goodwill	The following table provides changes in the carrying value of goodwill by segment during the nine months ended June 30, 2022: At September 30, 2021 Hunter Acquisition Foreign At June 30, 2022 Consumer and Professional Products $ 234,895 $ 281,668 $ (2,460) $ 514,103 Home and Building Products 191,253 — — 191,253 Total $ 426,148 $ 281,668 $ (2,460) $ 705,356
Summary of Gross Carrying Value and Accumulated Amortization of Intangible Assets	The following table provides the gross carrying value and accumulated amortization for each major class of intangible assets: At June 30, 2022 At September 30, 2021 Gross Carrying Amount Accumulated Average Gross Carrying Amount Accumulated Customer relationships & other $ 435,724 $ 87,009 23 $ 187,732 $ 75,794 Technology and patents 13,859 2,851 13 13,429 2,439 Total amortizable intangible assets 449,583 89,860 201,161 78,233 Trademarks 579,301 — 227,097 — Total intangible assets $ 1,028,884 $ 89,860 $ 428,258 $ 78,233

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Summary of Long-Term Debt	At June 30, 2022 At September 30, 2021 Outstanding Balance Original Issuer Premium/(Discount) Capitalized Fees & Expenses Balance Sheet Coupon Interest Rate Outstanding Balance Original Issuer Premium/(Discount) Capitalized Fees & Expenses Balance Sheet Coupon Interest Rate Senior notes due 2028 (a) $ 984,775 $ 278 (11,562) $ 973,491 5.75 % $ 1,000,000 $ 315 $ (13,293) $ 987,022 5.75 % Term Loan B due 2029 (b) 498,000 (1,187) (9,174) 487,639 Variable — — — — — n/a Revolver due 2025 (b) 97,816 — (1,350) 96,466 Variable 13,483 — (1,718) 11,765 Variable Finance lease - real estate (c) 13,426 — — 13,426 Variable 14,594 — (4) 14,590 Variable Non US lines of credit (d) — — (6) (6) Variable 3,012 — (17) 2,995 Variable Non US term loans (d) 14,193 — (39) 14,154 Variable 25,684 — (91) 25,593 Variable Other long term debt (e) 2,625 — (13) 2,612 Variable 3,733 — (15) 3,718 Variable Totals 1,610,835 (909) (22,144) 1,587,782 1,060,506 315 (15,138) 1,045,683 less: Current portion (13,085) — — (13,085) (12,486) — — (12,486) Long-term debt $ 1,597,750 $ (909) $ (22,144) $ 1,574,697 $ 1,048,020 $ 315 $ (15,138) $ 1,033,197
Summary of Interest Expense Incurred	Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 Effective Interest Rate Cash Interest Amort. Debt (Premium)/Discount Amort. Debt Issuance Costs & Other Fees Total Interest Expense Effective Interest Rate Cash Interest Amort. Debt Amort. Total Interest Expense Senior notes due 2028 (a) 6.0 % $ 14,340 $ (12) $ 516 $ 14,844 6.0 % $ 14,375 $ (12) $ 496 $ 14,859 Term Loan B due 2029 (b) 3.9 % 7,129 61 485 7,675 n/a — — — — Revolver due 2025 (b) Variable 1,056 — 123 1,179 Variable 344 — 123 467 Finance lease - real estate (c) 5.6 % 187 — — 187 5.7 % 215 — 6 221 Non US lines of credit (d) Variable 4 — 5 9 Variable 4 — 4 8 Non US term loans (d) Variable 141 — 9 150 Variable 169 — 18 187 Other long term debt (e) Variable 54 — — 54 Variable 107 — — 107 Capitalized interest (76) — — (76) — — — — Totals $ 22,835 $ 49 $ 1,138 $ 24,022 $ 15,214 $ (12) $ 647 $ 15,849 Nine Months Ended June 30, 2022 Nine Months Ended June 30, 2021 Effective Interest Rate Cash Interest Amort. Debt (Premium)/Discount Amort. Debt Issuance Costs & Other Fees Total Interest Expense Effective Interest Rate Cash Interest Amort. Debt Amort. Total Interest Expense Senior notes due 2028 (a) 6.0 % $ 43,090 $ (36) $ 1,552 $ 44,606 6.0 % $ 43,125 $ (35) $ 1,566 $ 44,656 Term Loan B due 2029 (b) 3.7 % 11,896 91 717 12,704 n/a — — — — Revolver due 2025 (b) Variable 2,307 — 368 2,675 Variable 760 — 368 1,128 Finance lease - real estate (c) 5.6 % 577 — 4 581 5.4 % 671 — 19 690 Non US lines of credit (d) Variable 14 — 12 26 Variable 11 — 12 23 Non US term loans (d) Variable 492 — 44 536 Variable 503 — 53 556 Other long term debt (e) Variable 212 — 1 213 Variable 329 — 1 330 Capitalized interest (230) — — (230) (13) — — (13) Totals $ 58,358 $ 55 $ 2,698 $ 61,111 $ 45,386 $ (35) $ 2,019 $ 47,370

SHAREHOLDERS' EQUITY (Tables)

SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
Compensation Expense Relating to Stock-based Incentive Plans	The following table summarizes the Company’s compensation expense relating to all stock-based incentive plans: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Restricted stock $ 5,130 $ 4,544 $ 13,334 $ 12,321 ESOP 889 1,046 2,644 2,770 Total stock based compensation $ 6,019 $ 5,590 $ 15,978 $ 15,091

EARNINGS PER SHARE (EPS) (Table

EARNINGS PER SHARE (EPS) (Tables)	9 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Summary of Reconciliation of Share Amounts Used in Earnings Per Share	The following table is a reconciliation of the share amounts (in thousands) used in computing earnings per share: Three Months Ended June 30, Nine Months Ended June 30, 2022 2021 2022 2021 Common shares outstanding 57,064 56,677 57,064 56,677 Unallocated ESOP shares (1,396) (1,912) (1,396) (1,912) Non-vested restricted stock (3,565) (3,814) (3,565) (3,814) Impact of weighted average shares (369) (48) (576) (172) Weighted average shares outstanding - basic 51,734 50,903 51,527 50,779 Incremental shares from stock based compensation 2,180 2,601 2,177 2,527 Weighted average shares outstanding - diluted 53,914 53,504 53,704 53,306

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	9 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Summary of Reportable Segments from Continuing Operations	Information on Griffon’s reportable segments from continuing operations is as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, REVENUE 2022 2021 2022 2021 Consumer and Professional Products $ 362,634 $ 324,826 $ 1,056,819 $ 947,739 Home and Building Products 405,545 259,392 1,082,726 752,684 Total revenue $ 768,179 $ 584,218 $ 2,139,545 $ 1,700,423 For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Segment adjusted EBITDA: Consumer and Professional Products $ 28,373 $ 29,388 $ 92,431 $ 99,524 Home and Building Products 119,847 42,156 280,618 130,585 Segment adjusted EBITDA 148,220 71,544 373,049 230,109 Unallocated amounts, excluding depreciation * (13,405) (11,464) (39,724) (36,810) Adjusted EBITDA 134,815 60,080 333,325 193,299 Net interest expense (23,961) (15,800) (60,985) (46,973) Depreciation and amortization (17,688) (13,306) (47,021) (39,118) Debt extinguishment, net (5,287) — (5,287) — Restructuring charges (5,909) (4,081) (12,391) (14,662) Acquisition costs — — (9,303) — Strategic review - retention and other (3,220) — (3,220) — Proxy expenses — — (6,952) — Fair value step-up of acquired inventory sold (2,700) — (5,401) — Income before taxes from continuing operations $ 76,050 $ 26,893 $ 182,765 $ 92,546 * Unallocated amounts typically include general corporate expenses not attributable to a reportable segment. For the Three Months Ended June 30, For the Nine Months Ended June 30, DEPRECIATION and AMORTIZATION 2022 2021 2022 2021 Segment: Consumer and Professional Products $ 13,434 $ 8,781 $ 33,831 $ 25,600 Home and Building Products 4,116 4,375 12,778 13,095 Total segment depreciation and amortization 17,550 13,156 46,609 38,695 Corporate 138 150 412 423 Total consolidated depreciation and amortization $ 17,688 $ 13,306 $ 47,021 $ 39,118 CAPITAL EXPENDITURES Segment: Consumer and Professional Products $ 8,558 $ 5,365 $ 24,742 $ 19,085 Home and Building Products 2,891 1,723 8,643 5,836 Total segment 11,449 7,088 33,385 24,921 Corporate 37 26 131 28 Total consolidated capital expenditures $ 11,486 $ 7,114 $ 33,516 $ 24,949 ASSETS At June 30, 2022 At September 30, 2021 Segment assets: Consumer and Professional Products $ 2,575,836 $ 1,377,618 Home and Building Products 741,386 666,422 Total segment assets 3,317,222 2,044,040 Corporate 183,900 280,802 Total continuing assets 3,501,122 2,324,842 Discontinued operations - held for sale — 275,814 Other discontinued operations 3,110 4,029 Consolidated total $ 3,504,232 $ 2,604,685
Summary of Disaggregation of Revenue by End Market and Segment	The following table presents revenue disaggregated by end market and segment: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Residential repair and remodel $ 47,126 $ 50,165 $ 136,363 $ 146,325 Retail 191,284 154,212 538,355 447,206 Residential new construction 11,387 12,147 33,733 40,202 Industrial 24,748 12,708 57,122 32,197 International excluding North America 88,089 95,594 291,246 281,809 Total Consumer and Professional Products 362,634 324,826 1,056,819 947,739 Residential repair and remodel 194,526 127,827 511,988 374,769 Commercial construction 167,173 102,754 455,338 293,444 Residential new construction 43,846 28,811 115,400 84,471 Total Home and Building Products 405,545 259,392 1,082,726 752,684 Total Consolidated Revenue $ 768,179 $ 584,218 $ 2,139,545 $ 1,700,423 The following table presents revenue disaggregated by geography based on the location of the Company's customer: For the Three Months Ended June 30, 2022 2021 CPP HBP Total CPP HBP Total United States $ 248,068 $ 384,265 $ 632,333 $ 206,809 $ 246,268 $ 453,077 Europe 31,113 7 31,120 43,767 31 43,798 Canada 19,592 15,683 35,275 20,547 10,724 31,271 Australia 55,142 — 55,142 51,437 — 51,437 All other countries 8,719 5,590 14,309 2,266 2,369 4,635 Consolidated revenue $ 362,634 $ 405,545 $ 768,179 $ 324,826 $ 259,392 $ 584,218 For the Nine Months Ended June 30, 2022 2022 2021 CPP HBP Total CPP HBP Total United States $ 677,714 $ 1,031,650 $ 1,709,364 $ 595,619 $ 713,754 $ 1,309,373 Europe 96,226 51 96,277 95,888 72 95,960 Canada 73,249 41,574 114,823 64,440 32,009 96,449 Australia 191,679 — 191,679 184,668 — 184,668 All other countries 17,951 9,451 27,402 7,124 6,849 13,973 Consolidated revenue $ 1,056,819 $ 1,082,726 $ 2,139,545 $ 947,739 $ 752,684 $ 1,700,423

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Jun. 30, 2022
Retirement Benefits [Abstract]
Summary of Defined Benefit Plans Included in Other Income	Defined benefit pension expense (income) included in Other Income (Expense), net was as follows: Three Months Ended June 30, Nine Months Ended June 30, 2022 2021 2022 2021 Interest cost $ 943 $ 745 $ 2,650 $ 2,234 Expected return on plan assets (2,905) (2,544) (8,329) (7,633) Amortization: Recognized actuarial loss 844 1,573 2,534 4,719 Net periodic expense (income) $ (1,118) $ (226) $ (3,145) $ (680)

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Jun. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures	The following amounts related to Telephonics have been segregated from Griffon's continuing operations and are reported as a discontinued operation: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Revenue $ 50,795 $ 62,574 $ 161,061 $ 190,492 Cost of goods and services 39,059 52,780 125,208 166,292 Gross profit 11,736 9,794 35,853 24,200 Selling, general and administrative expenses 6,114 7,875 26,423 27,102 Income (loss) from discontinued operations 5,622 1,919 9,430 (2,902) Other income (expense) Interest income, net — — 2 1 Gain on sale of business 108,949 — 108,949 5,291 Other, net (1,114) 261 (604) 1,166 Total other income (expense) 107,835 261 108,347 6,458 Income from discontinued operations before taxes $ 113,457 $ 2,180 $ 117,777 $ 3,556 Provision (benefit) for income taxes 25,952 288 20,149 (2,085) Income from discontinued operations $ 87,505 $ 1,892 $ 97,628 $ 5,641 At September 30, 2021 CURRENT ASSETS Accounts receivable, net $ 42,020 Contract assets, net of progress payments 72,983 Inventories 83,970 Prepaid and other current assets 4,409 PROPERTY, PLANT AND EQUIPMENT, net 47,771 OPERATING LEASE RIGHT-OF-USE ASSETS 1,167 GOODWILL 17,734 INTANGIBLE ASSETS, net 131 OTHER ASSETS 5,629 Total Assets $ 275,814 CURRENT LIABILITIES Accounts payable 60,588 Accrued liabilities 15,326 Current portion of operating lease liabilities 287 LONG-TERM OPERATING LEASE LIABILITIES 867 OTHER LIABILITIES 3,955 Total Liabilities $ 81,023 The following amounts summarize the total assets and liabilities related to Telephonics, Installation Services and other discontinued activities which have been segregated from Griffon’s continuing operations, and are reported as assets and liabilities of discontinued operations in the Condensed Consolidated Balance Sheets: At June 30, 2022 At September 30, 2021 Assets of discontinued operations: Prepaid and other current assets $ 487 $ 605 Other long-term assets 2,623 3,424 Total assets of discontinued operations $ 3,110 $ 4,029 Liabilities of discontinued operations: Accrued liabilities, current $ 30,806 $ 3,280 Other long-term liabilities 3,825 3,794 Total liabilities of discontinued operations $ 34,631 $ 7,074

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	9 Months Ended
	Jun. 30, 2022
Restructuring and Related Activities [Abstract]
Summary of the Restructuring and Other Related Charges	A summary of the restructuring and other related charges included in Cost of goods and services and SG&A expenses in the Company's Condensed Consolidated Statements of Operations were as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Cost of goods and services $ 2,441 $ 696 $ 5,218 $ 4,574 Selling, general and administrative expenses 3,468 3,385 7,173 10,088 Total restructuring charges $ 5,909 $ 4,081 $ 12,391 $ 14,662 For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Personnel related costs $ 1,613 $ 698 $ 3,751 $ 1,782 Facilities, exit costs and other 3,857 2,190 6,146 8,997 Non-cash facility and other 439 1,193 2,494 3,883 Total $ 5,909 $ 4,081 $ 12,391 $ 14,662
Summary of Accrued Liability for the Restructuring and Related Charges	The following table summarizes the accrued liabilities of the Company's restructuring actions: Cash Charges Non-Cash Personnel related costs Facilities & Facility and Other Costs Total Accrued liability at September 30, 2021 $ 418 $ 264 $ — $ 682 Q1 Restructuring charges 260 1,167 289 1,716 Q1 Cash payments (275) (1,167) — (1,442) Q1 Non-cash charges — — (289) (289) Accrued liability at December 31, 2021 $ 403 $ 264 $ — $ 667 Q2 Restructuring charges 1,878 1,122 1,766 4,766 Q2 Cash payments (1,883) (1,122) — (3,005) Q2 Non-cash charges — — (1,766) (1,766) Accrued liability at March 31, 2022 $ 398 $ 264 $ — $ 662 Q3 Restructuring charges 1,613 3,857 439 5,909 Q3 Cash payments (1,619) (3,857) — (5,476) Q3 Non-cash charges — — (439) (439) Accrued liability at June 30, 2022 $ 392 $ 264 $ — $ 656

WARRANTY LIABILITY (Tables)

WARRANTY LIABILITY (Tables)	9 Months Ended
	Jun. 30, 2022
Product Warranties Disclosures [Abstract]
Summary of Changes in Warranty Liability, Included in Accrued Liabilities	Changes in Griffon’s warranty liability, included in Accrued liabilities, were as follows: Three Months Ended June 30, Nine Months Ended June 30, 2022 2021 2022 2021 Balance, beginning of period $ 17,958 $ 7,920 $ 7,818 $ 6,268 Warranties issued and changes in estimated pre-existing warranties 5,119 3,579 14,368 12,088 Actual warranty costs incurred (4,937) (2,952) (10,399) (9,809) Other warranty liabilities assumed from acquisitions — — 6,353 — Balance, end of period $ 18,140 $ 8,547 $ 18,140 $ 8,547

OTHER COMPREHENSIVE INCOME (L_2

OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Jun. 30, 2022
Other Comprehensive Income (Loss), Net of Tax, Alternative [Abstract]
Summary of Comprehensive Income (Loss)	The amounts recognized in other comprehensive income (loss) were as follows: For the Three Months Ended June 30, 2022 2021 Pre-tax Tax Net of tax Pre-tax Tax Net of tax Foreign currency translation adjustments $ (17,823) $ — $ (17,823) $ 1,160 $ — $ 1,160 Pension and other defined benefit plans 1,511 (315) 1,196 1,576 (331) 1,245 Cash flow hedges 3,500 (1,050) 2,450 478 (144) 334 Total other comprehensive income (loss) $ (12,812) $ (1,365) $ (14,177) $ 3,214 $ (475) $ 2,739 For the Nine Months Ended June 30, 2022 2021 Pre-tax Tax Net of tax Pre-tax Tax Net of tax Foreign currency translation adjustments $ (14,093) $ — $ (14,093) $ 15,022 $ — $ 15,022 Pension and other defined benefit plans 2,534 (530) 2,004 5,311 (1,115) 4,196 Cash flow hedges 158 (48) 110 2,054 (617) 1,437 Total other comprehensive income (loss) $ (11,401) $ (578) $ (11,979) $ 22,387 $ (1,732) $ 20,655 The components of Accumulated other comprehensive income (loss) are as follows: At June 30, 2022 At September 30, 2021 Foreign currency translation adjustments $ (33,343) $ (19,250) Pension and other defined benefit plans (26,798) (28,802) Change in Cash flow hedges 2,185 2,075 $ (57,956) $ (45,977)
Reclassification from Accumulated Other Comprehensive Income (Loss)	Amounts reclassified from accumulated other comprehensive income (loss) to income were as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, Gain (Loss) 2022 2021 2022 2021 Pension amortization $ (844) $ (1,573) $ (2,534) $ (4,719) Cash flow hedges 716 (413) 3,633 (2,812) Total gain (loss) $ (128) $ (1,986) $ 1,099 $ (7,531) Tax benefit (expense) 27 417 (230) 1,582 Total $ (101) $ (1,569) $ 869 $ (5,949)

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Jun. 30, 2022
Leases [Abstract]
Components of Operating Lease Cost, Cash Flow Information, and Average Lease Terms and Discount Rates	Components of operating lease costs are as follows: For the Three Months Ended June 30, For the Nine Months Ended June 30, 2022 2021 2022 2021 Fixed $ 13,021 $ 9,664 $ 32,674 $ 28,841 Variable (a), (b) 2,742 1,877 6,278 5,690 Short-term (b) 1,741 897 4,576 2,952 Total $ 17,504 $ 12,438 $ 43,528 $ 37,483 (a) Primarily relates to common-area maintenance and property taxes. (b) Not recorded on the balance sheet. Supplemental cash flow information were as follows: For the Nine Months Ended June 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 34,759 $ 32,336 Financing cash flows from finance leases 1,936 2,824 Total $ 36,695 $ 35,160 Weighted-average remaining lease term (years): Operating leases 8.5 Finance Leases 7.6 Weighted-average discount rate: Operating Leases 5.07 % Finance Leases 5.50 %
Supplemental Condensed Consolidated Balance Sheet Information	Supplemental Condensed Consolidated Balance Sheet information related to leases were as follows: June 30, 2022 September 30, 2021 Operating Leases: Right of use assets: Operating right-of-use assets $ 193,448 $ 144,598 Lease Liabilities: Current portion of operating lease liabilities $ 32,426 $ 29,881 Long-term operating lease liabilities 167,549 119,315 Total operating lease liabilities $ 199,975 $ 149,196 Finance Leases: Property, plant and equipment, net (1) $ 14,386 $ 16,466 Lease Liabilities: Notes payable and current portion of long-term debt $ 2,214 $ 2,347 Long-term debt, net 12,484 14,120 Total financing lease liabilities $ 14,698 $ 16,467 (1) Finance lease assets are recorded net of accumulated depreciation of $4,689 and $6,136 as of June 30, 2022 and September 30, 2021, respectively.
Aggregate Future Maturities of Lease Payments for Operating Leases	The aggregate future maturities of lease payments for operating leases and finance leases as of June 30, 2022 are as follows (in thousands): Operating Leases Finance Leases 2022 (a) $ 10,292 $ 754 2023 41,315 2,837 2024 33,727 2,308 2025 30,938 2,130 2026 22,586 2,106 2027 18,474 2,074 Thereafter 96,648 5,702 Total lease payments $ 253,980 $ 17,911 Less: Imputed Interest (54,005) (3,213) Present value of lease liabilities $ 199,975 $ 14,698 (a) Excluding the nine months ended June 30, 2022.
Aggregate Future Maturities of Lease Payments for Finance Leases	The aggregate future maturities of lease payments for operating leases and finance leases as of June 30, 2022 are as follows (in thousands): Operating Leases Finance Leases 2022 (a) $ 10,292 $ 754 2023 41,315 2,837 2024 33,727 2,308 2025 30,938 2,130 2026 22,586 2,106 2027 18,474 2,074 Thereafter 96,648 5,702 Total lease payments $ 253,980 $ 17,911 Less: Imputed Interest (54,005) (3,213) Present value of lease liabilities $ 199,975 $ 14,698 (a) Excluding the nine months ended June 30, 2022.

DESCRIPTION OF BUSINESS AND B_3

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details) $ in Thousands		9 Months Ended
	Jan. 24, 2022 USD ($)	Jun. 30, 2022 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments | segment		2
Business Acquisition [Line Items]
Number of reportable segments | segment		2
Term Loan B due 2029 | Term Loan
Business Acquisition [Line Items]
Face amount | $	$ 800,000
Debt instrument, term	7 years
Hunter Fan Company
Business Acquisition [Line Items]
Business combination, consideration transferred | $	$ 845,000

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($) $ / shares
Designated as Hedging Instrument | Australian Dollar Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset, notional amount	$ 27,000	$ 27,000
Contracts weighted average rate price (in dollars per share) | $ / shares		$ 1.33
Deferred gain (loss) from currency translation included in AOCI	2,116	$ 2,116
Deferred gain (loss) from currency translation included in AOCI, net of tax	(1,482)	(1,482)
Designated as Hedging Instrument | Australian Dollar Forward Contracts | Cost of goods and services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) reclassified for settled contracts	936	$ 3,199
Designated as Hedging Instrument | Australian Dollar Forward Contracts | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency contracts duration		29 days
Designated as Hedging Instrument | Australian Dollar Forward Contracts | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency contracts duration		90 days
Designated as Hedging Instrument | Chinese Yuan Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset, notional amount	61,000	$ 61,000
Contracts weighted average rate price (in dollars per share) | $ / shares		$ 6.57
Deferred gain (loss) from currency translation included in AOCI	(1,216)	$ (1,216)
Deferred gain (loss) from currency translation included in AOCI, net of tax	887	887
Designated as Hedging Instrument | Chinese Yuan Forward Contracts | Cost of goods and services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) reclassified for settled contracts	220	$ 434
Designated as Hedging Instrument | Chinese Yuan Forward Contracts | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency contracts duration		1 day
Designated as Hedging Instrument | Chinese Yuan Forward Contracts | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency contracts duration		243 days
Not Designated as Hedging Instrument | Canadian Dollar Forward Contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset, notional amount	$ 10,450	$ 10,450
Derivative, average forward exchange rate	1.26	1.26
Not Designated as Hedging Instrument | Canadian Dollar Forward Contracts | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency contracts duration		5 days
Not Designated as Hedging Instrument | Canadian Dollar Forward Contracts | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign currency contracts duration		480 days
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Insurance contracts fair value	$ 3,742	$ 3,742
Marketable debt and equity securities, fair value	525	525
Marketable debt and equity securities, cost	333	333
Fair Value, Inputs, Level 2 | Not Designated as Hedging Instrument | Canadian Dollar Forward Contracts | Other income
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on foreign currency derivative instruments not designated as hedging instruments	223	225
Realized gains (losses)	76	74
Senior notes due 2028 | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior note, fair value disclosure	888,759	888,759
Term Loan B due 2029 | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior note, fair value disclosure	$ 473,100	$ 473,100

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) $ in Thousands, $ in Thousands				3 Months Ended	5 Months Ended	9 Months Ended
	Jan. 24, 2022 USD ($)	Dec. 22, 2020 USD ($)	Dec. 22, 2020 AUD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 22, 2020 AUD ($)
Business Acquisition [Line Items]
Goodwill				$ 705,356	$ 705,356	$ 705,356	$ 426,148
Business acquisition, tax rate used to calculate pro forma amount						25.70%
Acquisition costs				$ 0		$ 9,303
Hunter Fan Company
Business Acquisition [Line Items]
Business acquisition, tax rate used to calculate pro forma amount						27.10%
Term Loan B due 2029 | Term Loan
Business Acquisition [Line Items]
Face amount	$ 800,000
Debt instrument, term	7 years
Hunter Fan Company
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 845,000
Revenue from acquiree					$ 176,623
Goodwill	281,668
Intangible assets	$ 606,000
Quatro Design Pty Ltd
Business Acquisition [Line Items]
Goodwill		$ 2,082						$ 2,755
Cash payment to acquire business		2,700	$ 3,500
Intangible assets		$ 784						$ 1,038

ACQUISITIONS - Schedule of Pro

ACQUISITIONS - Schedule of Pro Forma Information (Details) - Hunter Fan Company - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Business Acquisition [Line Items]
Revenue	$ 768,179	$ 669,199	$ 2,230,056	$ 1,984,377
Income from continuing operations	$ 52,782	$ 11,149	$ 127,299	$ 65,811

ACQUISITIONS - Schedule of Asse

ACQUISITIONS - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jan. 24, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Goodwill	$ 705,356		$ 426,148
Hunter Fan Company
Business Acquisition [Line Items]
Accounts receivable		$ 64,602
Inventories		110,299
Other current assets		7,940
Property, plant and equipment		15,007
Operating lease right-of-use assets		12,447
Goodwill		281,668
Intangible assets		606,000
Total assets acquired		1,097,963
Accounts payable and accrued liabilities		71,205
Current portion of operating lease liabilities		3,323
Deferred tax liability		161,381
Long-term operating lease liabilities		9,123
Other long-term liabilities		1,467
Total liabilities assumed		246,499
Total net assets acquired		851,464
Gross accounts receivable		67,201
Allowance for accounts receivable		2,599
Gross inventory		113,287
Inventory reserves		$ 2,988

ACQUISITIONS - Summary of Goodw

ACQUISITIONS - Summary of Goodwill and Intangible Asset Classifications (Details) - USD ($) $ in Thousands	Jan. 24, 2022	Jun. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Goodwill		$ 705,356	$ 426,148
Hunter Fan Company
Business Acquisition [Line Items]
Goodwill	$ 281,668
Indefinite-lived intangibles (Hunter and Casablanca brands)	356,000
Definite-lived intangibles (Customer relationships)	250,000
Total goodwill and intangible assets	$ 887,668
Definite-lived intangibles, average life	20 years

INVENTORIES - Summary of Invent

INVENTORIES - Summary of Inventories Stated at Lower Cost (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 169,606	$ 133,684
Work in process	51,673	48,531
Finished goods	486,899	290,579
Total	$ 708,178	$ 472,794

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Summary of Property Plant and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 749,521	$ 715,597
Accumulated depreciation and amortization	(449,677)	(425,375)
Total	299,844	290,222
Land, building and building improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	154,187	155,574
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	550,899	520,110
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment gross	$ 44,435	$ 39,913

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Line Items]
Depreciation and amortization expense	$ 12,173	$ 10,896	$ 34,650	$ 31,950
Selling, general and administrative expenses
Property, Plant and Equipment [Line Items]
Depreciation and amortization expense	$ 4,578	$ 3,724	$ 12,234	$ 10,672

CREDIT LOSSES (Details)

CREDIT LOSSES (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance, October 1	$ 8,787	$ 8,178
Allowance for credit losses acquired	2,599	0
Provision for expected credit losses	2,430	1,287
Amounts written off charged against the allowance	(159)	(238)
Other, primarily foreign currency translation	(116)	20
Ending Balance, June 30	$ 13,541	$ 9,247

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES - Summary of Changes in Carrying Value of Goodwill (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2022 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 426,148
Hunter Acquisition	281,668
Foreign currency translations adjustments	(2,460)
Goodwill, ending balance	705,356
Consumer and Professional Products
Goodwill [Roll Forward]
Goodwill, beginning balance	234,895
Hunter Acquisition	281,668
Foreign currency translations adjustments	(2,460)
Goodwill, ending balance	514,103
Home and Building Products
Goodwill [Roll Forward]
Goodwill, beginning balance	191,253
Hunter Acquisition	0
Foreign currency translations adjustments	0
Goodwill, ending balance	$ 191,253

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES - Summary of Gross Carrying Value and Accumulated Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 449,583	$ 201,161
Accumulated Amortization	89,860	78,233
Trademarks	579,301	227,097
Total intangible assets	1,028,884	428,258
Customer relationships & other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	435,724	187,732
Accumulated Amortization	$ 87,009	75,794
Average Life (Years)	23 years
Technology and patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 13,859	13,429
Accumulated Amortization	$ 2,851	$ 2,439
Average Life (Years)	13 years

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLES - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Carry amount of intangible assets related to foreign currency translation	$ 4,630,000
Amortization expense	5,514,000	$ 2,409,000	$ 12,371,000	$ 7,168,000
Estimated amortization expense, remainder of fiscal year	5,462,000		5,462,000
Estimated amortization expense, year one	22,000,000		22,000,000
Estimated amortization expense, year two	22,000,000		22,000,000
Estimated amortization expense, year three	22,000,000		22,000,000
Estimated amortization expense, year four	22,000,000		22,000,000
Estimated amortization expense, year five	22,000,000		22,000,000
Estimated amortization expense, thereafter	$ 244,261,000		244,261,000
Goodwill impairment			0
Indefinite-lived intangible asset (excluding goodwill) impairment			$ 0

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 23,268	$ 12,078	$ 55,119	$ 34,868
Income before taxes from continuing operations	76,050	26,893	182,765	92,546
Restructuring charges	5,909	4,081	12,391	14,662
Restructuring charges, net of tax	4,359	3,128	9,185	11,034
Effective income tax rate reconciliation, acquired inventory sold	2,700		5,401
Effective income tax rate reconciliation, acquired inventory sold, net of tax	2,005		4,012
Effective income tax rate reconciliation, adjustments related to strategic review cost, amount	3,220		3,220
Effective income tax rate reconciliation, adjustments related to strategic review cost, net of tax	2,416		2,416
Debt extinguishment	5,287		5,287
Effective income tax rate reconciliation, debt extinguishment loss, net of tax	4,022		4,022
Other tax expense (benefit) that affect comparability	$ 913	$ 2,850	$ (661)	$ 3,219
Effective tax rate	28.60%	32.90%	28.90%	32.90%
Effective income tax rate reconciliation, acquisition cost			$ 9,303
Effective income tax rate reconciliation, acquisition cost, net of tax			8,149
Effective income tax rate reconciliation, proxy contest cost			6,952
Effective income tax rate reconciliation, proxy contest cost, net of tax			$ 5,359

LONG-TERM DEBT - Summary of Lon

LONG-TERM DEBT - Summary of Long-Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021	Jun. 22, 2020
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	$ 1,610,835	$ 1,060,506
less: Current portion, Outstanding Balance	(13,085)	(12,486)
Long-term debt, Outstanding Balance, Non-current	1,597,750	1,048,020
Original Issuer Premium/(Discount)	(909)	315
Capitalized Fees & Expenses	(22,144)	(15,138)
Long-term debt, Balance Sheet	1,587,782	1,045,683
less: Current portion, Balance Sheet	(13,085)	(12,486)
Long-term debt, Balance Sheet, Non-current	1,574,697	1,033,197
Senior notes due 2028
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	984,775	1,000,000
Original Issuer Premium/(Discount)	278	315
Capitalized Fees & Expenses	(11,562)	(13,293)
Long-term debt, Balance Sheet	$ 973,491	$ 987,022
Coupon Interest Rate	5.75%	5.75%	5.75%
Term Loan B due 2029
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	$ 498,000	$ 0
Original Issuer Premium/(Discount)	(1,187)	0
Capitalized Fees & Expenses	(9,174)	0
Long-term debt, Balance Sheet	487,639	0
Revolver due 2025
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	97,816	13,483
Original Issuer Premium/(Discount)	0	0
Capitalized Fees & Expenses	(1,350)	(1,718)
Long-term debt, Balance Sheet	96,466	11,765
Finance lease - real estate
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	13,426	14,594
Original Issuer Premium/(Discount)	0	0
Capitalized Fees & Expenses	0	(4)
Long-term debt, Balance Sheet	13,426	14,590
Non US lines of credit
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	0	3,012
Original Issuer Premium/(Discount)	0	0
Capitalized Fees & Expenses	(6)	(17)
Long-term debt, Balance Sheet	(6)	2,995
Non US term loans
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	14,193	25,684
Original Issuer Premium/(Discount)	0	0
Capitalized Fees & Expenses	(39)	(91)
Long-term debt, Balance Sheet	14,154	25,593
Other long term debt
Debt Instrument [Line Items]
Long-term debt, Outstanding Balance	2,625	3,733
Original Issuer Premium/(Discount)	0	0
Capitalized Fees & Expenses	(13)	(15)
Long-term debt, Balance Sheet	$ 2,612	$ 3,718

LONG-TERM DEBT - Summary of Int

LONG-TERM DEBT - Summary of Interest Expense Incurred (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Debt Instrument [Line Items]
Cash Interest, Capitalized Interest	$ (76)	$ 0	$ (230)	$ (13)
Cash Interest	22,835	15,214	58,358	45,386
Amort. Debt (Premium)/Discount	49	(12)	55	(35)
Amort. Debt Issuance Costs & Other Fees	1,138	647	2,698	2,019
Total Interest Expense	$ 24,022	$ 15,849	$ 61,111	$ 47,370
Senior notes due 2028
Debt Instrument [Line Items]
Effective Interest Rate	6%	6%	6%	6%
Cash Interest, Including Amounts Capitalized	$ 14,340	$ 14,375	$ 43,090	$ 43,125
Amort. Debt (Premium)/Discount	(12)	(12)	(36)	(35)
Amort. Debt Issuance Costs & Other Fees	516	496	1,552	1,566
Total Interest Expense	$ 14,844	14,859	$ 44,606	44,656
Term Loan B due 2029
Debt Instrument [Line Items]
Effective Interest Rate	3.90%		3.70%
Cash Interest, Including Amounts Capitalized	$ 7,129	0	$ 11,896	0
Amort. Debt (Premium)/Discount	61	0	91	0
Amort. Debt Issuance Costs & Other Fees	485	0	717	0
Total Interest Expense	7,675	0	12,704	0
Revolver due 2025
Debt Instrument [Line Items]
Cash Interest, Including Amounts Capitalized	1,056	344	2,307	760
Amort. Debt (Premium)/Discount	0	0	0	0
Amort. Debt Issuance Costs & Other Fees	123	123	368	368
Total Interest Expense	$ 1,179	$ 467	$ 2,675	$ 1,128
Finance lease - real estate
Debt Instrument [Line Items]
Effective Interest Rate	5.60%	5.70%	5.60%	5.40%
Cash Interest, Including Amounts Capitalized	$ 187	$ 215	$ 577	$ 671
Amort. Debt (Premium)/Discount	0	0	0	0
Amort. Debt Issuance Costs & Other Fees	0	6	4	19
Total Interest Expense	187	221	581	690
Non US lines of credit
Debt Instrument [Line Items]
Cash Interest, Including Amounts Capitalized	4	4	14	11
Amort. Debt (Premium)/Discount	0	0	0	0
Amort. Debt Issuance Costs & Other Fees	5	4	12	12
Total Interest Expense	9	8	26	23
Non US term loans
Debt Instrument [Line Items]
Cash Interest, Including Amounts Capitalized	141	169	492	503
Amort. Debt (Premium)/Discount	0	0	0	0
Amort. Debt Issuance Costs & Other Fees	9	18	44	53
Total Interest Expense	150	187	536	556
Other long term debt
Debt Instrument [Line Items]
Cash Interest, Including Amounts Capitalized	54	107	212	329
Amort. Debt (Premium)/Discount	0	0	0	0
Amort. Debt Issuance Costs & Other Fees	0	0	1	1
Total Interest Expense	$ 54	$ 107	$ 213	$ 330

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) $ in Thousands			1 Months Ended			3 Months Ended			9 Months Ended		12 Months Ended
	Jan. 24, 2022 USD ($)	Dec. 31, 2021	Jul. 31, 2018 GBP (£)	Jul. 31, 2016 AUD ($)	Nov. 30, 2012	Jun. 30, 2022 USD ($) step_down	Jun. 30, 2022 AUD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) option step_down	Jun. 30, 2021 USD ($)	Dec. 31, 2020 USD ($)	Aug. 03, 2022 USD ($)	Jun. 30, 2022 CAD ($) step_down	Jun. 30, 2022 AUD ($) step_down	Jun. 30, 2022 GBP (£) step_down	Dec. 09, 2021 USD ($)	Sep. 30, 2021 USD ($)	Dec. 30, 2020 USD ($)	Aug. 03, 2020 USD ($)	Jun. 22, 2020
Debt Instrument [Line Items]
Repurchase of debt instrument, discount rate						92.19%			92.19%				92.19%	92.19%	92.19%
Debt outstanding						$ 1,610,835,000			$ 1,610,835,000								$ 1,060,506,000
Basis spread on variable rate					1.30%
Debt instrument, number of interest rate step-downs | step_down						2			2				2	2	2
Debt extinguishment, net						$ (5,287,000)		$ 0	$ (5,287,000)	$ 0
Long-term debt						$ 1,587,782,000			$ 1,587,782,000								$ 1,045,683,000
Subsequent Event
Debt Instrument [Line Items]
Repurchase of debt instrument, discount rate												91.25%
Ocala, Florida
Debt Instrument [Line Items]
Lessee, finance Lease, discount rate						5.60%			5.60%				5.60%	5.60%	5.60%
Number of option to extend | option									2
Lease renewal term						5 years			5 years				5 years	5 years	5 years
Troy, Ohio
Debt Instrument [Line Items]
Lessee, finance Lease, discount rate						5%			5%				5%	5%	5%
Lessee, finance lease buyout amount						$ 1			$ 1
Term Loan | Northcote Holdings Pty. Ltd
Debt Instrument [Line Items]
Repayments of debt							$ 9,625,000
Long-term debt														$ 18,375,000
Term Loan | Ames UK
Debt Instrument [Line Items]
Face amount | £			£ 14,000,000
Debt instrument, periodic payment, principal | £			438,000
Periodic payment terms, balloon payment to be paid | £			£ 7,088,000
Revolver due 2025
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 400,000
Maximum borrowing capacity, accordion feature																$ 100,000,000
Maximum percentage of equity interest of subsidiaries borrowings guaranteed									65%
Outstanding standby letters of credit						12,287,000			$ 12,287,000
Remaining borrowing capacity						289,897,000			$ 289,897,000
Revolver due 2025 | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate									1.75%
Revolver due 2025 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate									0.75%
Revolver due 2025 | SONIA
Debt Instrument [Line Items]
Basis spread on variable rate									1.75%
Mortgages | SONIA | Ames UK
Debt Instrument [Line Items]
Basis spread on variable rate			1.92%
Revolving Credit Facility | Northcote Holdings Pty. Ltd
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 20,000,000
Line of credit facility, cancelled														20,000,000
Revolving Credit Facility | Ames UK
Debt Instrument [Line Items]
Face amount | £			£ 5,000,000
Long-term debt						0			$ 0
Long-term line of credit, revolver outstanding balance						0			0
Revolving Credit Facility | SONIA | Ames UK
Debt Instrument [Line Items]
Basis spread on variable rate		4.50%	3.25%
Term and Mortgage Loans | Ames UK
Debt Instrument [Line Items]
Long-term debt						14,193,000			$ 14,193,000						£ 11,603,000
Trade Loan Facility | Ames UK
Debt Instrument [Line Items]
Face amount | £															£ 8,500,000
Debt instrument, term									135 days
Trade Loan Facility | Federal Target Range | Ames UK | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate									2.50%
Trade Loan Facility | Federal Target Range | Ames UK | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate									4.13%
Letter of Credit Subfacility | Revolver due 2025
Debt Instrument [Line Items]
Maximum borrowing capacity																100,000,000
Multicurrency Subfacility | Revolver due 2025
Debt Instrument [Line Items]
Maximum borrowing capacity																$ 200,000,000
Receivables Purchase Facility | Northcote Holdings Pty. Ltd
Debt Instrument [Line Items]
Maximum borrowing capacity														15,000,000
Remaining borrowing capacity						10,392,000			$ 10,392,000					$ 15,000,000
Long-term line of credit						$ 0			$ 0
Debt instrument, interest rate, effective percentage						2.39%			2.39%				2.39%	2.39%	2.39%
Receivables Purchase Facility | Bank Bill Sap Rate | Northcote Holdings Pty. Ltd
Debt Instrument [Line Items]
Basis spread on variable rate				1.25%
Senior notes due 2028
Debt Instrument [Line Items]
Face amount																		$ 1,000,000,000
Debt instrument, interest rate, stated percentage						5.75%			5.75%				5.75%	5.75%	5.75%		5.75%			5.75%
Debt instrument, repurchased face amount						$ 15,225,000,000			$ 15,225,000,000
Debt instrument, repurchase amount						14,036,000,000			14,036,000,000
Gain on repurchase of debt instrument									1,009,000
Gain (loss) on extinguishment of debt, before write off of debt issuance cost						1,189,000
Write off of debt issuance costs						180,000
Debt outstanding						984,775,000			984,775,000								$ 1,000,000,000
Capitalized debt issuance costs																			$ 16,448,000
Debt issuance fees and expenses, net						11,562,000			11,562,000
Long-term debt						973,491,000			973,491,000								987,022,000
Senior notes due 2028 | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, repurchased face amount												$ 10,000,000,000
Debt instrument, repurchase amount												$ 9,125,000,000
Senior notes due 2028 | Fair Value, Inputs, Level 1
Debt Instrument [Line Items]
Senior note, fair value disclosure						888,759,000			888,759,000
Senior notes due 2022
Debt Instrument [Line Items]
Repayments of debt											$ 1,000,000,000
Debt instrument, interest rate, stated percentage																				5.25%
Senior Notes
Debt Instrument [Line Items]
Debt outstanding						984,775,000			984,775,000
Non US lines of credit
Debt Instrument [Line Items]
Debt outstanding						0			0								3,012,000
Maximum borrowing capacity						11,666,000			11,666,000				$ 15,000
Long-term debt						$ (6,000)			$ (6,000)								2,995,000
Non US lines of credit | Bankers Acceptance Rate
Debt Instrument [Line Items]
Interest rate at period end						3.86%			3.86%				3.86%	3.86%	3.86%
Non US lines of credit | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate at period end						3.09%			3.09%				3.09%	3.09%	3.09%
Mortgages | Ames UK
Debt Instrument [Line Items]
Face amount | £			£ 4,000,000
Debt instrument, periodic payment, principal | £			105,000
Interest rate at period end						3.11%			3.11%				3.11%	3.11%	3.11%
Periodic payment terms, balloon payment to be paid | £			£ 2,349,000
Term Loan | Term Loan B due 2029
Debt Instrument [Line Items]
Face amount	800,000,000
Capitalized debt issuance costs	$ 15,466,000
Debt issuance fees and expenses, net						$ 9,174,000			$ 9,174,000
Secured overnight financing rate floor	0.00005%
Debt instrument, issuance price (in percentage)	99.75%
Debt instrument, periodic payment, principal						2,000,000
Debt redeemed						300,000,000
Debt extinguishment, net						(6,296,000)
Write off of deferred debt issuance cost, underwriting and other fees						5,575,000
Write off of deferred debt issuance cost, original issuer discount						721,000
Debt instrument, term	7 years
Term Loan | Term Loan B due 2029 | Secured Overnight Financing Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.00028%
Term Loan B due 2029
Debt Instrument [Line Items]
Debt outstanding						498,000,000			498,000,000								0
Long-term debt						487,639,000			487,639,000								$ 0
Term Loan B due 2029 | Fair Value, Inputs, Level 1
Debt Instrument [Line Items]
Senior note, fair value disclosure						$ 473,100,000			$ 473,100,000

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details)

3 Months Ended

9 Months Ended

12 Months Ended

Jul. 27, 2022 $ / shares

Jun. 27, 2022 $ / shares

Feb. 17, 2022 shares

Jan. 30, 2020 shares

Jun. 30, 2022 USD ($) $ / shares shares

Mar. 31, 2022 USD ($) executive $ / shares shares

Dec. 31, 2021 USD ($) executive $ / shares shares

Sep. 30, 2021 $ / shares

Jun. 30, 2021 $ / shares

Mar. 31, 2021 $ / shares

Dec. 31, 2020 $ / shares

Jun. 30, 2022 USD ($) $ / shares shares

Jun. 30, 2021 $ / shares

Sep. 30, 2021 $ / shares

Aug. 01, 2018 USD ($)

Jan. 31, 2018 shares

Aug. 03, 2016 USD ($)

Class of Stock [Line Items]

Common stock, dividends, per share, cash paid (in dollars per share) | $ / shares

$ 0.09

$ 0.08

$ 0.27

$ 0.24

$ 0.32

Number of additional shares authorized for award (in shares)

1,200,000

Reissuance of shares in treasury for award under share-based payment arrangement (in shares)

501,718

Stock repurchase program, authorized amount | $

$ 50,000,000

$ 50,000,000

Stock repurchase program, remaining authorized repurchase amount | $

$ 57,955,000

$ 57,955,000

Restricted Stock and Restricted Stock Units

Class of Stock [Line Items]

Equity instruments other than options, grants in period (in shares)

236,973

Restricted Stock and Restricted Stock Units, Subject to Performance Conditions

Class of Stock [Line Items]

Equity instruments other than options, grants in period (in shares)

218,162

Equity instruments other than options, granted in period, fair value | $

$ 6,285,000

Equity instruments other than options, grants in period, weighted average grant date fair value (in dollars per share) | $ / shares

$ 28.81

Restricted Stock Award

Class of Stock [Line Items]

Equity instruments other than options, grants in period (in shares)

31,663

711,725

Shares paid for tax withholding for share based compensation (in shares)

421,860

Shares paid for tax withholding for share based compensation, value | $

$ 10,742,000

Shares paid for tax withholding for share based compensation, value per share (in dollars per share) | $ / shares

$ 25.46

Restricted Stock Award | Non-employees, directors

Class of Stock [Line Items]

Award vesting period

1 year

Equity instruments other than options, grants in period (in shares)

58,384

Equity instruments other than options, granted in period, fair value | $

$ 1,375,000

Equity instruments other than options, grants in period, weighted average grant date fair value (in dollars per share) | $ / shares

$ 23.55

Restricted Stock Award | Executive Officer

Class of Stock [Line Items]

Award vesting period

3 years

3 years

Equity instruments other than options, grants in period (in shares)

199,195

18,811

Equity instruments other than options, granted in period, fair value | $

$ 1,494,000

$ 507,000

Equity instruments other than options, grants in period, weighted average grant date fair value (in dollars per share) | $ / shares

$ 22.50

$ 26.97

Number of executive officers granted shares | executive

9

1

Restricted Stock Award | One Unnamed Executive

Class of Stock [Line Items]

Award vesting period

3 years

Equity instruments other than options, grants in period (in shares)

455

Equity instruments other than options, granted in period, fair value | $

$ 9,000

Equity instruments other than options, grants in period, weighted average grant date fair value (in dollars per share) | $ / shares

$ 18.89

Restricted Stock Award | Minimum

Class of Stock [Line Items]

Award vesting period

3 years

Restricted Stock Award | Maximum

Class of Stock [Line Items]

Award vesting period

4 years

Restricted Stock Subject to Performance Conditions

Class of Stock [Line Items]

Award vesting period

32 months

34 months

Equity instruments other than options, grants in period (in shares)

31,208

Equity instruments other than options, granted in period, fair value | $

$ 700,000

Equity instruments other than options, grants in period, weighted average grant date fair value (in dollars per share) | $ / shares

$ 22.43

Restricted Stock Subject to Performance Conditions | Executive Officer

Class of Stock [Line Items]

Equity instruments other than options, granted in period, fair value | $

$ 5,456,000

Equity instruments other than options, grants in period, weighted average grant date fair value (in dollars per share) | $ / shares

$ 24.03

Restricted Stock Subject to Performance Conditions | Senior Executives

Class of Stock [Line Items]

Award vesting period

34 months

Equity instruments other than options, grants in period (in shares)

454,146

Number of executive officers granted shares | executive

2

Award post-vesting holding period

2 years

Restricted Stock Subject to Performance Conditions | Minimum

Class of Stock [Line Items]

Number of shares to be vested if performance condition is attained

113,538

Restricted Stock Subject to Performance Conditions | Maximum

Class of Stock [Line Items]

Number of shares to be vested if performance condition is attained

454,146

Restricted Stock Units

Class of Stock [Line Items]

Shares paid for tax withholding for share based compensation (in shares)

5,480

Shares paid for tax withholding for share based compensation, value | $

$ 144,000

Shares paid for tax withholding for share based compensation, value per share (in dollars per share) | $ / shares

$ 26.31

Restricted Stock Units | Minimum

Class of Stock [Line Items]

Award vesting period

3 years

Restricted Stock Units | Maximum

Class of Stock [Line Items]

Award vesting period

4 years

Incentive Plan

Class of Stock [Line Items]

Number of shares authorized for award (in shares)

6,250,000

6,250,000

1,000,000

Number of additional shares authorized for award (in shares)

1,700,000

Share-based compensation arrangement by share-based payment award, expiration period

10 years

Maximum percentage of exercise price at grant date fair value

100%

Number of shares available for grant (in shares)

835,517

835,517

Incentive Plan | Incentive Stock Options

Class of Stock [Line Items]

Number of shares authorized for award (in shares)

600,000

600,000

Quarterly Dividend

Class of Stock [Line Items]

Common stock, dividends, per share, cash paid (in dollars per share) | $ / shares

$ 0.09

$ 0.09

$ 0.09

$ 0.08

$ 0.08

$ 0.08

$ 0.08

Quarterly Dividend | Subsequent Event

Class of Stock [Line Items]

Dividends declared, amount per share (in dollars per share) | $ / shares

$ 0.09

Special Cash Dividends

Class of Stock [Line Items]

Dividends declared, amount per share (in dollars per share) | $ / shares

$ 2

Dividends payable | $

$ 104,053,000

$ 104,053,000

SHAREHOLDERS' EQUITY - Compensa

SHAREHOLDERS' EQUITY - Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
Restricted stock	$ 5,130	$ 4,544	$ 13,334	$ 12,321
ESOP	889	1,046	2,644	2,770
Total stock based compensation	$ 6,019	$ 5,590	$ 15,978	$ 15,091

EARNINGS PER SHARE (EPS) (Detai

EARNINGS PER SHARE (EPS) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Common shares outstanding (in shares)	57,064	56,677	57,064	56,677
Unallocated ESOP shares (in shares)	(1,396)	(1,912)	(1,396)	(1,912)
Non-vested restricted stock (in shares)	(3,565)	(3,814)	(3,565)	(3,814)
Impact of weighted average shares (in shares)	(369)	(48)	(576)	(172)
Weighted average shares outstanding - basic (in shares)	51,734	50,903	51,527	50,779
Incremental shares from stock based compensation (in shares)	2,180	2,601	2,177	2,527
Weighted average shares outstanding - diluted (in shares)	53,914	53,504	53,704	53,306

BUSINESS SEGMENTS - Narrative (

BUSINESS SEGMENTS - Narrative (Details)	9 Months Ended
	Jun. 30, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	2

BUSINESS SEGMENTS - Summary of

BUSINESS SEGMENTS - Summary of Reportable Segments from Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Revenue	$ 768,179	$ 584,218	$ 2,139,545	$ 1,700,423
Consumer and Professional Products
Segment Reporting Information [Line Items]
Revenue	362,634	324,826	1,056,819	947,739
Home and Building Products
Segment Reporting Information [Line Items]
Revenue	$ 405,545	$ 259,392	$ 1,082,726	$ 752,684

BUSINESS SEGMENTS - Disaggregat

BUSINESS SEGMENTS - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 768,179	$ 584,218	$ 2,139,545	$ 1,700,423
United States
Disaggregation of Revenue [Line Items]
Revenue	632,333	453,077	1,709,364	1,309,373
Europe
Disaggregation of Revenue [Line Items]
Revenue	31,120	43,798	96,277	95,960
Canada
Disaggregation of Revenue [Line Items]
Revenue	35,275	31,271	114,823	96,449
Australia
Disaggregation of Revenue [Line Items]
Revenue	55,142	51,437	191,679	184,668
All other countries
Disaggregation of Revenue [Line Items]
Revenue	14,309	4,635	27,402	13,973
Consumer and Professional Products
Disaggregation of Revenue [Line Items]
Revenue	362,634	324,826	1,056,819	947,739
Consumer and Professional Products | United States
Disaggregation of Revenue [Line Items]
Revenue	248,068	206,809	677,714	595,619
Consumer and Professional Products | Europe
Disaggregation of Revenue [Line Items]
Revenue	31,113	43,767	96,226	95,888
Consumer and Professional Products | Canada
Disaggregation of Revenue [Line Items]
Revenue	19,592	20,547	73,249	64,440
Consumer and Professional Products | Australia
Disaggregation of Revenue [Line Items]
Revenue	55,142	51,437	191,679	184,668
Consumer and Professional Products | All other countries
Disaggregation of Revenue [Line Items]
Revenue	8,719	2,266	17,951	7,124
Consumer and Professional Products | Residential repair and remodel
Disaggregation of Revenue [Line Items]
Revenue	47,126	50,165	136,363	146,325
Consumer and Professional Products | Retail
Disaggregation of Revenue [Line Items]
Revenue	191,284	154,212	538,355	447,206
Consumer and Professional Products | Residential new construction
Disaggregation of Revenue [Line Items]
Revenue	11,387	12,147	33,733	40,202
Consumer and Professional Products | Industrial
Disaggregation of Revenue [Line Items]
Revenue	24,748	12,708	57,122	32,197
Consumer and Professional Products | International excluding North America
Disaggregation of Revenue [Line Items]
Revenue	88,089	95,594	291,246	281,809
Home and Building Products
Disaggregation of Revenue [Line Items]
Revenue	405,545	259,392	1,082,726	752,684
Home and Building Products | United States
Disaggregation of Revenue [Line Items]
Revenue	384,265	246,268	1,031,650	713,754
Home and Building Products | Europe
Disaggregation of Revenue [Line Items]
Revenue	7	31	51	72
Home and Building Products | Canada
Disaggregation of Revenue [Line Items]
Revenue	15,683	10,724	41,574	32,009
Home and Building Products | Australia
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Home and Building Products | All other countries
Disaggregation of Revenue [Line Items]
Revenue	5,590	2,369	9,451	6,849
Home and Building Products | Residential repair and remodel
Disaggregation of Revenue [Line Items]
Revenue	194,526	127,827	511,988	374,769
Home and Building Products | Residential new construction
Disaggregation of Revenue [Line Items]
Revenue	43,846	28,811	115,400	84,471
Home and Building Products | Commercial construction
Disaggregation of Revenue [Line Items]
Revenue	$ 167,173	$ 102,754	$ 455,338	$ 293,444

BUSINESS SEGMENTS - Segment EBI

BUSINESS SEGMENTS - Segment EBITDA (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Adjusted EBITDA	$ 134,815	$ 60,080	$ 333,325	$ 193,299
Segment adjusted EBITDA	148,220	71,544	373,049	230,109
Depreciation and amortization	(17,688)	(13,306)	(47,021)	(39,118)
Debt extinguishment, net	(5,287)	0	(5,287)	0
Fair value step-up of acquired inventory sold			(5,401)	0
Income before taxes from continuing operations	76,050	26,893	182,765	92,546
Operating Segments
Segment Reporting Information [Line Items]
Depreciation and amortization	(17,550)	(13,156)	(46,609)	(38,695)
Operating Segments | Consumer and Professional Products
Segment Reporting Information [Line Items]
Adjusted EBITDA	28,373	29,388	92,431	99,524
Depreciation and amortization	(13,434)	(8,781)	(33,831)	(25,600)
Operating Segments | Home and Building Products
Segment Reporting Information [Line Items]
Adjusted EBITDA	119,847	42,156	280,618	130,585
Depreciation and amortization	(4,116)	(4,375)	(12,778)	(13,095)
Segment Reconciling Items
Segment Reporting Information [Line Items]
Unallocated amounts, excluding depreciation	(13,405)	(11,464)	(39,724)	(36,810)
Net interest expense	(23,961)	(15,800)	(60,985)	(46,973)
Depreciation and amortization	(17,688)	(13,306)	(47,021)	(39,118)
Debt extinguishment, net	(5,287)	0	(5,287)	0
Restructuring charges	(5,909)	(4,081)	(12,391)	(14,662)
Acquisition costs	0	0	(9,303)	0
Strategic review - retention and other	(3,220)	0	(3,220)	0
Proxy expenses	0	0	(6,952)	0
Fair value step-up of acquired inventory sold	$ (2,700)	$ 0	$ (5,401)	$ 0

BUSINESS SEGMENTS - Depreciatio

BUSINESS SEGMENTS - Depreciation, Amortization and Capital Expenditures (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
DEPRECIATION and AMORTIZATION	$ 17,688	$ 13,306	$ 47,021	$ 39,118
CAPITAL EXPENDITURES	11,486	7,114	33,516	24,949
Operating Segments
Segment Reporting Information [Line Items]
DEPRECIATION and AMORTIZATION	17,550	13,156	46,609	38,695
CAPITAL EXPENDITURES	11,449	7,088	33,385	24,921
Corporate
Segment Reporting Information [Line Items]
DEPRECIATION and AMORTIZATION	138	150	412	423
CAPITAL EXPENDITURES	37	26	131	28
Consumer and Professional Products | Operating Segments
Segment Reporting Information [Line Items]
DEPRECIATION and AMORTIZATION	13,434	8,781	33,831	25,600
CAPITAL EXPENDITURES	8,558	5,365	24,742	19,085
Home and Building Products | Operating Segments
Segment Reporting Information [Line Items]
DEPRECIATION and AMORTIZATION	4,116	4,375	12,778	13,095
CAPITAL EXPENDITURES	$ 2,891	$ 1,723	$ 8,643	$ 5,836

BUSINESS SEGMENTS - Summary o_2

BUSINESS SEGMENTS - Summary of Segment Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Continuing assets	$ 3,501,122	$ 2,324,842
Discontinued operations	3,110	4,029
Total Assets	3,504,232	2,604,685
Discontinued Operations, Not Held-for-sale
Segment Reporting Information [Line Items]
Discontinued operations	3,110	4,029
Discontinued Operations, Held-for-sale
Segment Reporting Information [Line Items]
Discontinued operations	0	275,814
Operating Segments
Segment Reporting Information [Line Items]
Continuing assets	3,317,222	2,044,040
Operating Segments | Consumer and Professional Products
Segment Reporting Information [Line Items]
Continuing assets	2,575,836	1,377,618
Operating Segments | Home and Building Products
Segment Reporting Information [Line Items]
Continuing assets	741,386	666,422
Corporate
Segment Reporting Information [Line Items]
Continuing assets	$ 183,900	$ 280,802

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Retirement Benefits [Abstract]
Interest cost	$ 943	$ 745	$ 2,650	$ 2,234
Expected return on plan assets	(2,905)	(2,544)	(8,329)	(7,633)
Amortization:
Recognized actuarial loss	844	1,573	2,534	4,719
Net periodic expense (income)	$ (1,118)	$ (226)	$ (3,145)	$ (680)

DISCONTINUED OPERATIONS - Incom

DISCONTINUED OPERATIONS - Income Statement Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before taxes	$ 113,457	$ 2,180	$ 117,777	$ 3,556
Provision (benefit) for income taxes	25,952	288	20,149	(2,085)
Defense Electronics | Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	50,795	62,574	161,061	190,492
Cost of goods and services	39,059	52,780	125,208	166,292
Gross profit	11,736	9,794	35,853	24,200
Selling, general and administrative expenses	6,114	7,875	26,423	27,102
Income from discontinued operations	5,622	1,919	9,430	(2,902)
Interest income, net	0	0	2	1
Gain on sale of business	108,949	0	108,949	5,291
Other, net	(1,114)	261	(604)	1,166
Total other income (expense)	107,835	261	108,347	6,458
Income from discontinued operations before taxes	113,457	2,180	117,777	3,556
Provision (benefit) for income taxes	25,952	288	20,149	(2,085)
Income from discontinued operations	$ 87,505	$ 1,892	$ 97,628	$ 5,641

DISCONTINUED OPERATIONS - Narra

DISCONTINUED OPERATIONS - Narrative (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jun. 27, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021
Discontinued Operations, Disposed of by Sale | Telephonics Corporation
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses	$ 330,000
Gain on sale of business		$ 108,949
Gain on sale of business, net of tax		88,977
Discontinued Operations | Installation Services and Other Discontinued Activities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued operation, insurance claims, warranty and environmental reserves		6,928		$ 6,928		$ 7,074
Revenue from disposed business		0	$ 0	0	$ 0
Discontinued Operations | Defense Electronics
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pro forma depreciation and amortization from Defense Electronics		2,342		7,442
Discontinued Operations | Telephonics Corporation
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income taxes payable		27,703		27,703
Discontinued Operations, Held-for-sale | Defense Electronics
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of business		108,949	0	108,949	5,291
Revenue from disposed business		$ 50,795	$ 62,574	$ 161,061	$ 190,492

DISCONTINUED OPERATIONS - Balan

DISCONTINUED OPERATIONS - Balance Sheets Information of Discontinued Operations (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
CURRENT ASSETS
Prepaid and other current assets	$ 487	$ 605
ASSETS OF DISCONTINUED OPERATIONS	2,623	3,424
Total assets of discontinued operations	3,110	4,029
CURRENT LIABILITIES
Total liabilities of discontinued operations	34,631	7,074
Discontinued Operations, Held-for-sale
CURRENT ASSETS
Total assets of discontinued operations	$ 0	275,814
Defense Electronics | Discontinued Operations, Held-for-sale
CURRENT ASSETS
Accounts receivable, net		42,020
Contract assets, net of progress payments		72,983
Inventories		83,970
Prepaid and other current assets		4,409
PROPERTY, PLANT AND EQUIPMENT, net		47,771
OPERATING LEASE RIGHT-OF-USE ASSETS		1,167
GOODWILL		17,734
INTANGIBLE ASSETS, net		131
ASSETS OF DISCONTINUED OPERATIONS		5,629
Total assets of discontinued operations		275,814
CURRENT LIABILITIES
Accounts payable		60,588
Accrued liabilities		15,326
Current portion of operating lease liabilities		287
LONG-TERM OPERATING LEASE LIABILITIES		867
OTHER LIABILITIES		3,955
Total liabilities of discontinued operations		$ 81,023

DISCONTINUED OPERATIONS - Bal_2

DISCONTINUED OPERATIONS - Balance Sheets Information of Installation Services and Other Discontinued Activities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Assets of discontinued operations:
Prepaid and other current assets	$ 487	$ 605
Other long-term assets	2,623	3,424
Total assets of discontinued operations	3,110	4,029
Liabilities of discontinued operations:
Accrued liabilities, current	30,806	3,280
Other long-term liabilities	3,825	3,794
Total liabilities of discontinued operations	$ 34,631	$ 7,074

RESTRUCTURING CHARGES - Narrati

RESTRUCTURING CHARGES - Narrative (Details) $ in Thousands		3 Months Ended				9 Months Ended
	Nov. 12, 2020 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) position	Jun. 30, 2021 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges		$ 5,909			$ 4,081	$ 12,391	$ 14,662
Payments for restructuring		5,476	$ 3,005	$ 1,442
Non-cash charges		439	1,766	289
Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges					4,081		14,662
Impairment charge, manufacturing assets						1,766
Inventory write down						$ 728	3,882
Reduction of headcount | position						20
Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Annual cash savings						$ 25,000
Payments for restructuring						9,897	10,780
Non-cash charges						2,494	3,882
Minimum | Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Annual cash savings	$ 30,000
Maximum | Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Annual cash savings	35,000
One-time charges | Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	65,000	50,000				50,000
Capital investments | Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Restructuring and related cost, expected cost	$ 65,000	15,000				15,000
Personnel related costs
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges		1,613			698	3,751	1,782
Payments for restructuring		1,619	1,883	275
Non-cash charges		0	0	0
Personnel related costs | Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Payments for restructuring							1,783
Facilities & Exit Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges		3,857			$ 2,190	$ 6,146	8,997
Payments for restructuring		3,857	1,122	1,167
Non-cash charges		$ 0	$ 0	$ 0
Facilities & Exit Costs | Next-generation Business Platform | Consumer and Professional Products
Restructuring Cost and Reserve [Line Items]
Payments for restructuring							$ 8,997

RESTRUCTURING CHARGES - Summary

RESTRUCTURING CHARGES - Summary of the Restructuring and Other Related Charges (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges	$ 5,909	$ 4,081	$ 12,391	$ 14,662
Personnel related costs
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges	1,613	698	3,751	1,782
Facilities & Exit Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges	3,857	2,190	6,146	8,997
Facility and Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges	439	1,193	2,494	3,883
Cost of goods and services
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges	2,441	696	5,218	4,574
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring and other related charges	$ 3,468	$ 3,385	$ 7,173	$ 10,088

RESTRUCTURING CHARGES - Summa_2

RESTRUCTURING CHARGES - Summary of Accrued Liability for the Restructuring and Related Charges (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
Restructuring Reserve [Roll Forward]
Accrued liability beginning balance	$ 662	$ 667	$ 682	$ 682
Restructuring charges	5,909	4,766	1,716
Cash payment	(5,476)	(3,005)	(1,442)
Non-cash charges	(439)	(1,766)	(289)
Accrued liability ending balance	656	662	667	656
Personnel related costs
Restructuring Reserve [Roll Forward]
Accrued liability beginning balance	398	403	418	418
Restructuring charges	1,613	1,878	260
Cash payment	(1,619)	(1,883)	(275)
Non-cash charges	0	0	0
Accrued liability ending balance	392	398	403	392
Facilities & Exit Costs
Restructuring Reserve [Roll Forward]
Accrued liability beginning balance	264	264	264	264
Restructuring charges	3,857	1,122	1,167
Cash payment	(3,857)	(1,122)	(1,167)
Non-cash charges	0	0	0
Accrued liability ending balance	264	264	264	264
Facility and Other Costs
Restructuring Reserve [Roll Forward]
Accrued liability beginning balance	0	0	0	0
Restructuring charges	439	1,766	289
Cash payment	0	0	0
Non-cash charges	(439)	(1,766)	(289)
Accrued liability ending balance	$ 0	$ 0	$ 0	$ 0

OTHER INCOME (EXPENSE) (Details

OTHER INCOME (EXPENSE) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Other Income and Expenses [Abstract]
Other income (expense)	$ 2,084	$ 587	$ 4,528	$ 1,413
Foreign currency transaction gain (loss), before tax	265	77	(297)	(302)
Net periodic benefit income	1,118	226	3,145	680
Investment income, net	(91)	111	(328)	496
Rental income	156	$ 156	468	$ 468
Royalty income	$ 828		$ 1,444

WARRANTY LIABILITY - Narrative

WARRANTY LIABILITY - Narrative (Details)	9 Months Ended
	Jun. 30, 2022
Home and Building Products | Minimum
Product Warranty Liability [Line Items]
Product warranty period	1 year
Home and Building Products | Maximum
Product Warranty Liability [Line Items]
Product warranty period	10 years
CPP
Product Warranty Liability [Line Items]
Product warranty period	90 days

WARRANTY LIABILITY - Changes in

WARRANTY LIABILITY - Changes in Warrant Liability (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance, beginning of period	$ 17,958	$ 7,920	$ 7,818	$ 6,268
Warranties issued and changes in estimated pre-existing warranties	5,119	3,579	14,368	12,088
Actual warranty costs incurred	(4,937)	(2,952)	(10,399)	(9,809)
Other warranty liabilities assumed from acquisitions	0	0	6,353	0
Balance, end of period	$ 18,140	$ 8,547	$ 18,140	$ 8,547

OTHER COMPREHENSIVE INCOME (L_3

OTHER COMPREHENSIVE INCOME (LOSS) - Summary of OCI (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income (loss), pre-tax	$ (12,812)			$ 3,214			$ (11,401)
Total other comprehensive income (loss), tax	(1,365)			(475)			(578)
Total other comprehensive income (loss), net of taxes	(14,177)	$ 4,949	$ (2,751)	2,739	$ 4,775	$ 13,141	(11,979)
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income (loss), pre-tax	(17,823)			1,160			(14,093)
Total other comprehensive income (loss), tax	0			0			0
Total other comprehensive income (loss), net of taxes	(17,823)			1,160			(14,093)
Pension and other defined benefit plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income (loss), pre-tax	1,511			1,576			2,534
Total other comprehensive income (loss), tax	(315)			(331)			(530)
Total other comprehensive income (loss), net of taxes	1,196			1,245			2,004
Cash flow hedges
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income (loss), pre-tax	3,500			478			158
Total other comprehensive income (loss), tax	(1,050)			(144)			(48)
Total other comprehensive income (loss), net of taxes	$ 2,450			$ 334			$ 110

OTHER COMPREHENSIVE INCOME (L_4

OTHER COMPREHENSIVE INCOME (LOSS) - AOCI (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020
Class of Stock [Line Items]
Accumulated other comprehensive income (loss)	$ 906,315	$ 883,214	$ 812,385	$ 807,158	$ 785,341	$ 764,431	$ 740,047	$ 700,151
Foreign currency translation adjustments
Class of Stock [Line Items]
Accumulated other comprehensive income (loss)	(33,343)			(19,250)
Pension and other defined benefit plans
Class of Stock [Line Items]
Accumulated other comprehensive income (loss)	(26,798)			(28,802)
Cash flow hedges
Class of Stock [Line Items]
Accumulated other comprehensive income (loss)	2,185			2,075
Accumulated other comprehensive income (loss), attributable to parent
Class of Stock [Line Items]
Accumulated other comprehensive income (loss)	$ (57,956)	$ (43,779)	$ (48,728)	$ (45,977)	$ (51,437)	$ (54,176)	$ (58,951)	$ (72,092)

OTHER COMPREHENSIVE INCOME (L_5

OTHER COMPREHENSIVE INCOME (LOSS) - Amounts Reclassified from AOCI (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2022	Jun. 30, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Income before taxes from continuing operations	$ 76,050			$ 26,893			$ 182,765	$ 92,546
Tax benefit (expense)	(23,268)			(12,078)			(55,119)	(34,868)
Net income	140,287	$ 65,689	$ 19,298	16,707	$ 17,112	$ 29,500	225,274	63,319
Accumulated other comprehensive income (loss), attributable to parent | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Income before taxes from continuing operations	(128)			(1,986)			1,099	(7,531)
Tax benefit (expense)	27			417			(230)	1,582
Net income	(101)			(1,569)			869	(5,949)
Pension and other defined benefit plans | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Income before taxes from continuing operations	(844)			(1,573)			(2,534)	(4,719)
Cash flow hedges | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Income before taxes from continuing operations	$ 716			$ (413)			$ 3,633	$ (2,812)

LEASES - Schedule of Lease Cost

LEASES - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Lease Cost
Fixed	$ 13,021	$ 9,664	$ 32,674	$ 28,841
Variable	2,742	1,877	6,278	5,690
Short-term	1,741	897	4,576	2,952
Total	$ 17,504	$ 12,438	$ 43,528	$ 37,483

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 34,759	$ 32,336
Financing cash flows from finance leases	1,936	2,824
Total	$ 36,695	$ 35,160

LEASES - Summary of Supplementa

LEASES - Summary of Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Operating Leases:
Operating right-of-use assets	$ 193,448	$ 144,598
Lease Liabilities:
Current portion of operating lease liabilities	32,426	29,881
Long-term operating lease liabilities	167,549	119,315
Total operating lease liabilities	199,975	149,196
Finance Leases:
Property, plant and equipment, net	$ 14,386	$ 16,466
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	PROPERTY, PLANT AND EQUIPMENT, net	PROPERTY, PLANT AND EQUIPMENT, net
Lease Liabilities:
Lease liabilities, notes payable and current portion of long-term debt	$ 2,214	$ 2,347
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Notes payable and current portion of long-term debt	Notes payable and current portion of long-term debt
Lease liabilities, long-term debt, net	$ 12,484	$ 14,120
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-Term Debt, Excluding Current Maturities	Long-Term Debt, Excluding Current Maturities
Total financing lease liabilities	$ 14,698	$ 16,467
Accumulated depreciation	$ 4,689	$ 6,136

LEASES - Narrative (Details)

LEASES - Narrative (Details)	9 Months Ended
	Jun. 30, 2022 USD ($) option	Sep. 30, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Long-term debt	$ 1,587,782,000	$ 1,045,683,000
Finance Lease Obligation
Lessee, Lease, Description [Line Items]
Long-term debt	13,426,000	$ 14,590,000
Troy, Ohio
Lessee, Lease, Description [Line Items]
Lessee, finance lease buyout amount	$ 1
Ocala, Florida
Lessee, Lease, Description [Line Items]
Number of option to extend | option	2
Lease renewal term	5 years

LEASES - Summary of Future Matu

LEASES - Summary of Future Maturities of Lease Payments for Operating Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Sep. 30, 2021
Operating Leases
2022	$ 10,292
2023	41,315
2024	33,727
2025	30,938
2026	22,586
2027	18,474
Thereafter	96,648
Total lease payments	253,980
Less: Imputed Interest	(54,005)
Present value of lease liabilities	199,975	$ 149,196
Finance Leases
2022	754
2023	2,837
2024	2,308
2025	2,130
2026	2,106
2027	2,074
Thereafter	5,702
Total lease payments	17,911
Less: Imputed Interest	(3,213)
Present value of lease liabilities	$ 14,698	$ 16,467

LEASES - Weighted Average Lease

LEASES - Weighted Average Lease Terms and Discount Rates (Details)	Jun. 30, 2022
Weighted-average remaining lease term (years):
Operating leases	8 years 6 months
Finance Leases	7 years 7 months 6 days
Weighted-average discount rate:
Operating Leases	5.07%
Finance Leases	5.50%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	9 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Site contingency, ownership period	3 years