Exhibit 99.4
The Scotts Miracle-Gro Company
Schedule II — Valuation and Qualifying Accounts
for the fiscal year ended September 30, 2009
Column A | Column B | Column C | Column D | Column E | Column F | |||||||||||||||
Balance | Additions | Deductions | ||||||||||||||||||
at | Charged | Credited | Balance | |||||||||||||||||
Beginning | Reserves | to | and | at End of | ||||||||||||||||
Classification | of Period | Acquired | Expense | Write-Offs | Period | |||||||||||||||
(In millions) | ||||||||||||||||||||
Valuation and qualifying accounts deducted from the assets to which they apply: | ||||||||||||||||||||
Inventory reserve | $ | 17.5 | $ | — | $ | 16.4 | $ | (6.9 | ) | $ | 27.0 | |||||||||
Inventory reserve — product recalls | 8.7 | — | 2.9 | (3.3 | ) | 8.3 | ||||||||||||||
Allowance for doubtful accounts | 10.6 | — | 6.2 | (5.7 | ) | 11.1 | ||||||||||||||
Income tax valuation allowance | 65.8 | — | 1.8 | (24.5 | ) | 43.1 |
Schedule II — Valuation and Qualifying Accounts
for the fiscal year ended September 30, 2008
for the fiscal year ended September 30, 2008
Column A | Column B | Column C | Column D | Column E | Column F | |||||||||||||||
Balance | Additions | Deductions | ||||||||||||||||||
at | Charged | Credited | Balance | |||||||||||||||||
Beginning | Reserves | to | and | at End of | ||||||||||||||||
Classification | of Period | Acquired | Expense | Write-Offs | Period | |||||||||||||||
(In millions) | ||||||||||||||||||||
Valuation and qualifying accounts deducted from the assets to which they apply: | ||||||||||||||||||||
Inventory reserve | $ | 15.6 | $ | — | $ | 13.3 | $ | (11.4 | ) | $ | 17.5 | |||||||||
Inventory reserve — product recalls | — | — | 16.7 | (8.0 | ) | 8.7 | ||||||||||||||
Allowance for doubtful accounts | 11.4 | — | 4.7 | (5.5 | ) | 10.6 | ||||||||||||||
Income tax valuation allowance | 41.0 | — | 27.0 | (2.2 | ) | 65.8 |
Schedule II — Valuation and Qualifying Accounts
for the fiscal year ended September 30, 2007
for the fiscal year ended September 30, 2007
Column A | Column B | Column C | Column D | Column E | Column F | |||||||||||||||
Balance | Additions | Deductions | ||||||||||||||||||
at | Charged | Credited | Balance | |||||||||||||||||
Beginning | Reserves | to | and | at End of | ||||||||||||||||
Classification | of Period | Acquired | Expense | Write-Offs | Period | |||||||||||||||
(In millions) | ||||||||||||||||||||
Valuation and qualifying accounts deducted from the assets to which they apply: | ||||||||||||||||||||
Inventory reserve | $ | 15.1 | $ | — | $ | 9.6 | $ | (9.1 | ) | $ | 15.6 | |||||||||
Allowance for doubtful accounts | 11.3 | 4.1 | 1.3 | (5.3 | ) | 11.4 | ||||||||||||||
Income tax valuation allowance | 35.4 | — | 8.5 | (2.9 | ) | 41.0 |