Central Garden & Pet (CENT) 10-Q2 Feb 172017 Q1 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 24, 2016	Jan. 25, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 24, 2016
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Trading Symbol	CENT
Entity Registrant Name	CENTRAL GARDEN & PET CO
Entity Central Index Key	887,733
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		12,084,647
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		37,592,411
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,652,262

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015
Current assets:
Cash and cash equivalents	$ 6,581	$ 92,982	$ 9,006
Restricted cash	10,981	10,910	11,939
Accounts receivable (less allowance for doubtful accounts of $22,157, $21,213 and $21,069)	192,224	201,151	195,357
Inventories	430,171	362,004	416,458
Prepaid expenses and other	53,346	47,759	59,873
Total current assets	693,303	714,806	692,633
Land, buildings, improvements and equipment—net	169,836	158,224	163,948
Goodwill	230,385	231,385	209,089
Other intangible assets—net	92,851	95,865	74,552
Other assets	61,326	11,913	70,987
Total	1,247,701	1,212,193	1,211,209
Current liabilities:
Accounts payable	135,237	102,413	129,091
Accrued expenses	94,494	99,343	89,047
Current portion of long-term debt	397	463	292
Total current liabilities	230,128	202,219	218,430
Long-term debt	395,011	394,806	435,893
Other long-term obligations	62,606	60,581	58,005
Equity:
Additional paid-in capital	392,402	393,297	390,583
Accumulated earnings	168,138	160,501	107,385
Accumulated other comprehensive income (loss)	(1,802)	(1,294)	(69)
Total Central Garden & Pet Company shareholders’ equity	559,249	553,014	498,400
Noncontrolling interest	707	1,573	481
Total equity	559,956	554,587	498,881
Total	1,247,701	1,212,193	1,211,209
Common Stock
Equity:
Common stock	120	120	119
Total equity	120	120	119
Class A Common Stock
Equity:
Common stock	375	374	366
Total equity	375	374	366
Class B Common Stock
Equity:
Common stock	16	16	16
Total equity	$ 16	$ 16	$ 16

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015
Accounts receivable allowance for doubtful accounts	$ 22,157	$ 21,069	$ 21,213
Common Stock
Common stock, shares outstanding	11,998,472	11,998,472	11,908,317
Class A Common Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	37,558,042	37,418,572	36,591,487
Class B Common Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	1,652,262	1,652,262	1,652,262

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Income Statement [Abstract]
Net sales	$ 419,498	$ 359,812
Cost of goods sold and occupancy	298,820	260,026
Gross profit	120,678	99,786
Selling, general and administrative expenses	100,740	91,013
Operating income	19,938	8,773
Interest expense	(6,873)	(22,145)
Interest income	38	22
Other expense	(967)	(473)
Income (loss) before income taxes and noncontrolling interest	12,136	(13,823)
Income tax expense (benefit)	4,347	(5,200)
Income (loss) including noncontrolling interest	7,789	(8,623)
Net income (loss) attributable to noncontrolling interest	152	(21)
Net income (loss) attributable to Central Garden & Pet Company	$ 7,637	$ (8,602)
Net income (loss) per share attributable to Central Garden & Pet Company:
Basic (in dollars per share)	$ 0.15	$ (0.18)
Diluted (in dollars per share)	$ 0.15	$ (0.18)
Weighted average shares used in the computation of net income per share:
Basic (in shares)	49,665	48,566
Diluted (in shares)	51,810	48,566

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 7,789	$ (8,623)
Other comprehensive income (loss):
Foreign currency translation	(508)	(233)
Total comprehensive income (loss)	7,281	(8,856)
Comprehensive income (loss) attributable to noncontrolling interest	152	(21)
Comprehensive income (loss) attributable to Central Garden & Pet Company	$ 7,129	$ (8,835)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Cash flows from operating activities:
Net income (loss)	$ 7,789	$ (8,623)
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation and amortization	10,009	9,032
Amortization of deferred financing costs	341	417
Stock-based compensation	2,687	2,218
Excess tax benefits from stock-based awards	(4,356)	(900)
Deferred income taxes	3,527	3,997
Write-off of deferred financing costs	0	3,337
Gain on sale of property and equipment	(95)	(14)
Gain on sale of facility	(2,050)	0
Other	798	0
Change in assets and liabilities (excluding businesses acquired):
Accounts receivable	11,590	33,736
Inventories	(67,678)	(61,101)
Prepaid expenses and other assets	(1,238)	(6,921)
Accounts payable	31,863	23,404
Accrued expenses	(6,420)	622
Other long-term obligations	(80)	315
Net cash used by operating activities	(13,313)	(481)
Cash flows from investing activities:
Additions to property and equipment	(12,968)	(5,256)
Payments to acquire companies, net of cash acquired	(60,042)	(68,529)
Proceeds from the sale of business, facility and other assets	7,960	0
Change in restricted cash	(71)	1,218
Investment in equity method investee	(2,000)	0
Other investing activities	(265)	(200)
Net cash used in investing activities	(67,386)	(72,767)
Cash flows from financing activities:
Repayments of long-term debt	(74)	(400,072)
Proceeds from issuance of long-term debt	0	400,000
Borrowings under revolving line of credit	1,000	79,000
Repayments under revolving line of credit	(1,000)	(37,000)
Repurchase of common stock, including shares surrendered for tax withholding	(7,913)	(1,167)
Payment of contingent consideration liability	(860)	0
Distribution to noncontrolling interest	(1,018)	(592)
Payment of financing costs	0	(6,324)
Excess tax benefits from stock-based awards	4,356	900
Net cash provided (used) in financing activities	(5,509)	34,745
Effect of exchange rate changes on cash and cash equivalents	(193)	(75)
Net decrease in cash and cash equivalents	(86,401)	(38,578)
Cash and equivalents at beginning of period	92,982	47,584
Cash and equivalents at end of period	6,581	9,006
Supplemental information:
Cash paid for interest	$ 13,034	$ 17,844

Basis of Presentation

Basis of Presentation	3 Months Ended
Basis of Presentation	Dec. 24, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated balance sheets of Central Garden & Pet Company and subsidiaries (the “Company” or “Central”) as of December 24, 2016 and December 26, 2015 , the condensed consolidated statements of operations, the condensed consolidated statements of comprehensive income and the condensed consolidated statements of cash flows for the three months ended December 24, 2016 and December 26, 2015 have been prepared by the Company, without audit. In the opinion of management, the interim financial statements include all normal recurring adjustments necessary for a fair statement of the results for the interim periods presented. For the Company’s foreign business in the UK, the local currency is the functional currency. Assets and liabilities are translated using the exchange rate in effect at the balance sheet date. Income and expenses are translated at the average exchange rate for the period. Deferred taxes are not provided on translation gains and losses because the Company expects earnings of its foreign subsidiary to be permanently reinvested. Transaction gains and losses are included in results of operations. See Note 8, Supplemental Equity Information, for further detail. Due to the seasonal nature of the Company’s garden business, the results of operations for the three months ended December 24, 2016 are not indicative of the operating results that may be expected for the entire fiscal year. These interim financial statements should be read in conjunction with the annual audited financial statements, accounting policies and financial notes thereto, included in the Company’s 2016 Annual Report on Form 10-K, which has previously been filed with the Securities and Exchange Commission. The September 24, 2016 balance sheet presented herein was derived from the audited financial statements. Noncontrolling Interest Noncontrolling interest in the Company’s condensed consolidated financial statements represents the 20% interest not owned by Central in a consolidated subsidiary. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 20% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interest on the consolidated balance sheets and as net income (loss) attributable to noncontrolling interest in the consolidated statements of operations. See Note 8, Supplemental Equity Information, for additional information. Derivative Instruments The Company principally uses a combination of purchase orders and various short and long-term supply arrangements in connection with the purchase of raw materials, including certain commodities. The Company may also enter into commodity futures, options and swap contracts to reduce the volatility of price fluctuations of corn, which impacts the cost of raw materials. The Company’s primary objective when entering into these derivative contracts is to achieve greater certainty with regard to the future price of commodities purchased for use in its supply chain. These derivative contracts are entered into for periods consistent with the related underlying exposures and do not constitute positions independent of those exposures. The Company does not enter into derivative contracts for speculative purposes and does not use leveraged instruments. The Company does not perform the assessments required to achieve hedge accounting for commodity derivative positions. Accordingly, the changes in the values of these derivatives are recorded currently in other income (expense) in its condensed consolidated statements of operations. As of December 24, 2016 and December 26, 2015 , the Company had no outstanding derivative instruments. Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted Consolidation In February 2015, the FASB issued ASU 2015-02 (ASU 2015-02), Amendments to the Consolidation Analysis to ASC Topic 810, Consolidation . ASU 2015-02 modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, eliminates the presumption that a general partner should consolidate a limited partnership and affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships. ASU 2015-02 became effective during the Company’s first quarter of fiscal 2017, and the adoption of the standard had no impact on the Company's condensed consolidated financial statements. Stock Based Compensation In June 2014, the FASB issued ASU No. 2014-12 (ASU 2014-12), Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. ASU 2014-12 became effective during the Company’s first quarter of fiscal 2017, and the adoption of the standard had no impact on the Company's condensed consolidated financial statements. Accounting Standards Not Yet Adopted Revenue Recognition In May 2014, the FASB issued Accounting Standards Update No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers . This update was issued as Accounting Standards Codification Topic 606. The core principle of this amendment is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. On July 9, 2015, the FASB deferred the effective date of ASU 2014-09 for one year. ASU 2014-09 is now effective for the Company beginning in the first quarter of its fiscal year ending September 28, 2019. In March 2016, the FASB issued ASU 2016-08 (ASU 2016-08), Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) . ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10 (ASU 2016-10), Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing . ASU 2016-10 clarifies the implementation guidance on identifying performance obligations. These ASUs apply to all companies that enter into contracts with customers to transfer goods or services. In May 2016, the FASB issued ASU No. 2016-12 (ASU 2016-12), Revenue from Contracts with Customers (Topic 606) - Narrow-Scope Improvements and Practical Expedients . ASU 2016-12 is intended to clarify two aspects of Topic 606: first, assessing the collectability criterion, options for the presentation of sales and similar taxes, noncash consideration, transition contract modifications, transition contract completion and secondly, technical corrections. Early adoption is permitted, but not before interim and annual reporting periods beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. Leases In February 2016, the FASB issued ASU 2016-02 (ASU 2016-02), Leases (Topic 842) . ASU 2016-02 requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. ASU 2016-02 is effective for the Company in our first quarter of fiscal 2020 on a modified retrospective basis and earlier adoption is permitted. The Company is currently evaluating the impact of its pending adoption of ASU 2016-02 on its consolidated financial statements, and it currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02 . In March 2016, the FASB issued ASU 2016-09 (ASU 2016-09), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . ASU 2016-09 simplifies the accounting for share-based payment award transactions including: income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018. Early adoption is permitted. The Company is currently evaluating the requirements of ASU 2016-09 and has not yet determined the impact on its consolidated financial statements. Inventory Measurement In July 2015, the FASB issued ASU 2015-11 (ASU 2015-11), Simplifying the Measurement of Inventory . Under ASU 2015-11, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. The standard defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016, or the Company’s first quarter of fiscal 2018. Early application is permitted and should be applied prospectively. The Company is currently evaluating the impact the adoption of ASU 2015-11 will have on its consolidated financial statements. Balance Sheet Classification of Deferred Taxes . In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . This ASU eliminates the current requirement for entities to present deferred tax liabilities and assets as current and noncurrent in a classified statement of financial position and instead requires that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018, and interim periods within those annual periods. Earlier application is permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact the adoption of ASU 2015-17 will have on its consolidated financial statements. Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (ASU 2016-15) . The ASU provides additional clarification guidance on the classification of certain cash receipts and payments in the statement of cash flows. The new guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2017 with early adoption permitted. The Company is currently evaluating the impact the adoption of ASU 2016-15 will have on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) (ASU 2016-18) . This ASU clarifies the presentation of restricted cash on the statement of cash flows. Amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning and ending cash balances on the statement of cash flows. ASU 2016-18 is effective for fiscal years, and interim periods within those fiscal years beginning after December 15, 2017, with early adoption permitted. The Company does not expect that ASU 2016-18 will have a material impact on its condensed consolidated financial statements and related disclosures.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
Fair Value Measurements	Dec. 24, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements ASC 820 establishes a single authoritative definition of fair value, a framework for measuring fair value and expands disclosure of fair value measurements. ASC 820 requires financial assets and liabilities to be categorized based on the inputs used to calculate their fair values as follows: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - Unobservable inputs for the asset or liability, which reflect the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). The Company’s financial instruments include cash and equivalents, short term investments consisting of bank certificates of deposit, accounts receivable and payable, derivative instruments, short-term borrowings, and accrued liabilities. The carrying amount of these instruments approximates fair value because of their short-term nature. Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of December 24, 2016 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 4,253 $ 4,253 Total liabilities $ 0 $ 0 $ 4,253 $ 4,253 The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of December 26, 2015 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 5,625 $ 5,625 Total liabilities $ 0 $ 0 $ 5,625 $ 5,625 The following table presents our financial assets and liabilities at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of September 24, 2016 : Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 5,113 $ 5,113 Total liabilities $ 0 $ 0 $ 5,113 $ 5,113 (a) The liability for contingent consideration relates to an earn-out for B2E, acquired in December 2012, and future performance-based contingent payments for Hydro-Organics Wholesale, Inc., acquired in October 2015. The fair value of the estimated contingent consideration arrangement is determined based on the Company’s evaluation as to the probability and amount of any earn-out that will be achieved based on expected future performance by the acquired entity. This is presented as part of long-term liabilities in the Company's condensed consolidated balance sheets. The following table provides a summary of the changes in fair value of the Company's Level 3 financial instruments for the periods ended December 24, 2016 and December 26, 2015 (in thousands): Amount Balance as of September 24, 2016 $ 5,113 Performance-based payments made (860 ) Balance as of December 24, 2016 $ 4,253 Amount Balance as of September 26, 2015 $ 3,625 Estimated contingent performance-based consideration established at the time of acquisition 2,000 Balance as of December 26, 2015 $ 5,625 Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis The Company measures certain non-financial assets and liabilities, including long-lived assets, goodwill and intangible assets, at fair value on a non-recurring basis. Fair value measurements of non-financial assets and non-financial liabilities are used primarily in the impairment analyses of long-lived assets, goodwill and other intangible assets. During the periods ended December 24, 2016 and December 26, 2015 , the Company was not required to measure any significant non-financial assets and liabilities at fair value. Fair Value of Other Financial Instruments In November 2015, the Company issued $400 million aggregate principal amount of 6.125% senior notes due November 2023 (the “2023 Notes”). The estimated fair value of the Company’s 2023 Notes as of December 24, 2016 , December 26, 2015 and September 24, 2016 was $421.4 million , $404.0 million and $430.3 million , respectively, compared to a carrying value of $394.6 million , $393.8 million and $394.4 million , respectively.

Acquisitions

Acquisitions	3 Months Ended
Acquisitions	Dec. 24, 2016
Business Combinations [Abstract]
Acquisitions	Acquisitions Segrest Inc. On October 24, 2016, the Company acquired Segrest, Inc., a wholesaler of aquarium fish, for a purchase price of approximately $60.0 million , of which $6.0 million is in an escrow account managed by an independent trustee and is payable contingent upon future events. The purchase price exceeded the estimated fair value of the net tangible assets acquired by approximately $47.7 million , which is included in other assets in the Company’s condensed consolidated balance sheet as of December 24, 2016. The Company has not yet finalized the allocation of the purchase price to the fair value of the intangible assets acquired. This acquisition is expected to strengthen the Company's position in the aquatics category and provide the opportunity for synergies with the Company's existing aquatics business. Proforma financial information has not been presented as the Segrest acquisition was not considered material to the Company's overall consolidated financial statements during the periods presented.

Inventories, net

Inventories, net	3 Months Ended
Inventories, net	Dec. 24, 2016
Inventory Disclosure [Abstract]
Inventories, net	Inventories, net Inventories, net of allowance for obsolescence, consist of the following (in thousands): December 24, 2016 December 26, 2015 September 24, 2016 Raw materials $ 125,324 $ 118,827 $ 120,786 Work in progress 21,024 15,086 17,378 Finished goods 273,730 271,134 217,788 Supplies 10,093 11,411 6,052 Total inventories, net $ 430,171 $ 416,458 $ 362,004

Goodwill

Goodwill	3 Months Ended
Goodwill	Dec. 24, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The Company accounts for goodwill in accordance with ASC 350, “Intangibles – Goodwill and Other,” and tests goodwill for impairment annually, or whenever events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. This assessment involves the use of significant accounting judgments and estimates as to future operating results and discount rates. Changes in estimates or use of different assumptions could produce significantly different results. An impairment loss is generally recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit. The Company uses discounted cash flow analysis to estimate the fair value of our reporting units. The Company’s goodwill impairment analysis also includes a comparison of the aggregate estimated fair value of its reporting units to the Company’s total market capitalization.

Other Intangible Assets

Other Intangible Assets	3 Months Ended
Other Intangible Assets	Dec. 24, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intangible Assets	Other Intangible Assets The following table summarizes the components of gross and net acquired intangible assets: Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) December 24, 2016 Marketing-related intangible assets – amortizable $ 14.9 $ (11.5 ) $ — $ 3.4 Marketing-related intangible assets – nonamortizable 62.8 — (26.0 ) 36.8 Total 77.7 (11.5 ) (26.0 ) 40.2 Customer-related intangible assets – amortizable 64.3 (27.0 ) — 37.3 Other acquired intangible assets – amortizable 20.8 (11.9 ) — 8.9 Other acquired intangible assets – nonamortizable 7.7 — (1.2 ) 6.5 Total 28.5 (11.9 ) (1.2 ) 15.4 Total other intangible assets $ 170.5 $ (50.4 ) $ (27.2 ) $ 92.9 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) December 26, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.7 ) $ — $ 3.4 Marketing-related intangible assets – nonamortizable 59.6 — (24.2 ) 35.4 Total 73.7 (10.7 ) (24.2 ) 38.8 Customer-related intangible assets – amortizable 43.3 (22.8 ) — 20.5 Other acquired intangible assets – amortizable 19.3 (10.6 ) — 8.7 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (10.6 ) (1.2 ) 15.3 Total other intangible assets $ 144.1 $ (44.1 ) $ (25.4 ) $ 74.6 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) September 24, 2016 Marketing-related intangible assets – amortizable $ 14.9 $ (11.3 ) $ — $ 3.6 Marketing-related intangible assets – nonamortizable 63.0 — (26.0 ) 37.0 Total 77.9 (11.3 ) (26.0 ) 40.6 Customer-related intangible assets – amortizable 65.6 (26.1 ) — 39.5 Other acquired intangible assets – amortizable 20.8 (11.6 ) — 9.2 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 28.6 (11.6 ) (1.2 ) 15.8 Total other intangible assets $ 172.1 $ (49.0 ) $ (27.2 ) $ 95.9 Other acquired intangible assets include contract-based and technology-based intangible assets. The Company evaluates long-lived assets, including amortizable and indefinite-lived intangible assets, for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company evaluates indefinite-lived intangible assets on an annual basis. In fiscal 2016 , the Company recognized a non-cash $1.8 million impairment charge to certain indefinite-lived intangible assets as a result of increased competition in the marketplace and declining volume of sales. Other factors indicating the carrying value of the Company’s amortizable intangible assets may not be recoverable were not present in fiscal 2016 or during the three months ended December 24, 2016 , and accordingly, no impairment testing was performed on these assets. The Company amortizes its acquired intangible assets with definite lives over periods ranging from four years to 25 years; over weighted average remaining lives of six years for marketing-related intangibles, 11 years for customer-related intangibles and 13 years for other acquired intangibles. Amortization expense for intangibles subject to amortization was approximately $1.4 million and $1.0 million for the three month periods ended December 24, 2016 and December 26, 2015 , respectively, and is classified within operating expenses in the condensed consolidated statements of operations. Estimated annual amortization expense related to acquired intangible assets in each of the succeeding five years is estimated to be approximately $5 million per year from fiscal 2017 through fiscal 2021 .

Long-Term Debt

Long-Term Debt	3 Months Ended
Long-Term Debt	Dec. 24, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consists of the following: December 24, 2016 December 26, 2015 September 24, 2016 (in thousands) Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 $ 400,000 $ 400,000 $ 400,000 Unamortized debt issuance costs (5,436 ) (6,194 ) (5,635 ) Net carrying value 394,564 393,806 394,365 Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018 — 42,000 — Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021 — — — Other notes payable 844 379 904 Total 395,408 436,185 395,269 Less current portion (397 ) (292 ) (463 ) Long-term portion $ 395,011 $ 435,893 $ 394,806 Senior Notes and Redemption of Senior Subordinated Notes On November 9, 2015, the Company issued $400 million aggregate principal amount of 6.125% senior notes due November 2023. In December 2015, the Company used the net proceeds from the offering, together with available cash, to redeem its $400 million aggregate principal amount of 8.25% senior subordinated notes due March 1, 2018 at a price of 102.063% of the principal amount and to pay fees and expenses related to the offering. The Company incurred approximately $6.3 million of debt issuance costs in conjunction with these transactions, which included underwriter fees and legal, accounting and rating agency expenses. The debt issuance costs will be amortized over the term of the 2023 Notes. As a result of the Company’s redemption of the 2018 Notes, the Company incurred a call premium payment of $8.3 million , overlapping interest expense for 30 days of approximately $2.7 million and a $3.3 million non-cash charge for the write off of unamortized deferred financing costs and discount related to the 2018 Notes. These amounts are included in interest expense in the condensed consolidated statements of operations for the quarter ended December 26, 2015 . The 2023 Notes require semiannual interest payments, which commenced on May 15, 2016. The 2023 Notes are unconditionally guaranteed on a senior basis by each of the Company’s existing and future domestic restricted subsidiaries which are borrowers under or guarantors of Central’s senior secured revolving credit facility. The 2023 Notes are unsecured senior obligations and are subordinated to all of the Company’s existing and future secured debt, including the Company’s Credit Facility, to the extent of the value of the collateral securing such indebtedness. The Company may redeem some or all of the 2023 Notes at any time, at its option, prior to November 15, 2018 at the principal amount plus a “make whole” premium. At any time prior to November 15, 2018, the Company may also redeem, at its option, up to 35% of the original aggregate principal amount of the notes with the proceeds of certain equity offerings at a redemption price of 106.125% of the principal amount of the notes. The Company may redeem some or all of the 2023 Notes, at its option, at any time on or after November 15, 2018 for 104.594% , on or after November 15, 2019 for 103.063% , on or after November 15, 2020 for 101.531% and on or after November 15, 2021 for 100% , plus accrued and unpaid interest. The holders of the 2023 Notes have the right to require the Company to repurchase all or a portion of the 2023 Notes at a purchase price equal to 101% of the principal amount of the notes repurchased, plus accrued and unpaid interest upon the occurrence of a change of control. The 2023 Notes contain customary high yield covenants, including covenants limiting debt incurrence and restricted payments, subject to certain baskets and exceptions. The Company was in compliance with all covenants as of December 24, 2016 . Asset-Based Loan Facility Amendment On April 22, 2016, the Company entered into an amended and restated credit agreement which provides up to a $400 million principal amount senior secured asset-based revolving credit facility, with up to an additional $200 million principal amount available with the consent of the Lenders if the Company exercises the accordion feature set forth therein (collectively, the “Amended Credit Facility”). The Amended Credit Facility matures on April 22, 2021. The Company may borrow, repay and reborrow amounts under the Amended Credit Facility until its maturity date, at which time all amounts outstanding under the Amended Credit Facility must be repaid in full. As of December 24, 2016 , there were no borrowings outstanding and no letters of credit outstanding under the Credit Facility. There were other letters of credit of $2.6 million outstanding as of December 24, 2016 . The Amended Credit Facility is subject to a borrowing base, calculated using a formula based upon eligible receivables and inventory, minus certain reserves and subject to restrictions. As of December 24, 2016 , the borrowing base and remaining borrowing availability was $329.1 million . Borrowings under the Amended Credit Facility bear interest at an index based on LIBOR or, at the option of the Company, the Base Rate (defined as the highest of (a) the SunTrust prime rate, (b) the Federal Funds Rate plus 0.5% and (c) one-month LIBOR plus 1.00% ), plus, in either case, an applicable margin based on the Company’s consolidated senior leverage ratio. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25% - 1.50% and was 1.25% as of December 24, 2016 , and such applicable margin for Base Rate borrowings fluctuates between 0.25% - 0.5% and was 0.25% as of December 24, 2016 . As of December 24, 2016 , the applicable interest rate related to Base Rate borrowings was 4.0% , and the applicable interest rate related to LIBOR-based borrowings was 2.0% . The Company incurred approximately $1.2 million of debt issuance costs in conjunction with this transaction, which included underwriter fees, legal and accounting expenses. The debt issuance costs will be amortized over the term of the Amended Credit Facility. The Amended Credit Facility contains customary covenants, including financial covenants which require the Company to maintain a minimum fixed charge coverage ratio of 1.00 :1.00 upon reaching certain borrowing levels. The Amended Credit Facility is secured by substantially all assets of the Company. The Company was in compliance with all financial covenants under the Amended Credit Facility during the quarter ended December 24, 2016 .

Supplemental Equity Information

Supplemental Equity Information	3 Months Ended
Supplemental Equity Information	Dec. 24, 2016
Equity [Abstract]
Supplemental Equity Information	Supplemental Equity Information The following table provides a summary of the changes in the carrying amounts of equity attributable to controlling interest and noncontrolling interest for the three months ended December 24, 2016 and December 26, 2015 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 24, 2016 $ 120 $ 374 $ 16 $ 393,297 $ 160,501 $ (1,294 ) $ 553,014 $ 1,573 $ 554,587 Comprehensive income 7,637 (508 ) 7,129 152 7,281 Amortization of share-based awards 2,118 2,118 2,118 Restricted share activity (1 ) (3,312 ) (3,313 ) (3,313 ) Issuance of common stock, including net share settlement of stock options — 2 (4,033 ) (4,031 ) (4,031 ) Tax benefit on stock option exercise, net of tax deficiency 4,332 4,332 4,332 Distribution to Noncontrolling interest (1,018 ) (1,018 ) Balance December 24, 2016 $ 120 $ 375 $ 16 $ 392,402 $ 168,138 $ (1,802 ) $ 559,249 $ 707 $ 559,956 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 26, 2015 $ 119 $ 364 $ 16 $ 388,636 $ 115,987 $ 164 $ 505,286 $ 1,094 $ 506,380 Comprehensive income (8,602 ) (233 ) (8,835 ) (21 ) (8,856 ) Amortization of share-based awards 1,625 1,625 1,625 Restricted share activity — (216 ) (216 ) (216 ) Issuance of common stock, including net share settlement of stock options 2 (360 ) (358 ) (358 ) Tax benefit on stock option exercise, net of tax deficiency 898 898 898 Distribution to Noncontrolling interest (592 ) (592 ) Balance December 26, 2015 $ 119 $ 366 $ 16 $ 390,583 $ 107,385 $ (69 ) $ 498,400 $ 481 $ 498,881

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
Stock-Based Compensation	Dec. 24, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company recognized share-based compensation expense of $2.7 million and $2.2 million for the three months ended December 24, 2016 and December 26, 2015 , respectively, as a component of selling, general and administrative expenses. The tax benefit associated with share-based compensation expense for the three months ended December 24, 2016 and December 26, 2015 was $1.0 million and $0.8 million , respectively.

Earnings Per Share

Earnings Per Share	3 Months Ended
Earnings Per Share	Dec. 24, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The following is a reconciliation of the numerators and denominators of the basic and diluted per share computations for income from continuing operations. Three Months Ended Three Months Ended December 24, 2016 December 26, 2015 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 7,637 49,665 $ 0.15 $ (8,602 ) 48,566 $ (0.18 ) Effect of dilutive securities: Options to purchase common stock 1,356 — — — Restricted shares 789 — — — Diluted EPS: Net income available to common shareholders $ 7,637 51,810 $ 0.15 $ (8,602 ) 48,566 $ (0.18 ) Options to purchase 2.9 million shares of common stock at prices ranging from $6.43 to $15.56 per share were outstanding at December 24, 2016 , and options to purchase 4.3 million shares of common stock at prices ranging from $6.43 to $15.56 per share were outstanding at December 26, 2015 . For the three months ended December 24, 2016 , all options outstanding were included in the computation of diluted earnings per share. For the three months ended December 26, 2015 , the potential effects of stock awards were excluded from the diluted earnings per share calculation because their inclusion in a net loss period would be antidilutive to the earnings per share calculation.

Segment Information

Segment Information	3 Months Ended
Segment Information	Dec. 24, 2016
Segment Reporting [Abstract]
Segment Information	Segment Information Management has determined that the Company has two operating segments, which are also reportable segments based on the level at which the Chief Operating Decision Maker reviews the results of operations to make decisions regarding performance assessment and resource allocation. These operating segments are Pet segment and Garden segment and are presented in the table below (in thousands). Three Months Ended December 24, December 26, Net sales: Pet segment $ 304,046 $ 248,662 Garden segment 115,452 111,150 Total net sales $ 419,498 $ 359,812 Operating income (loss): Pet segment 33,406 26,195 Garden segment 2,676 (3,254 ) Corporate (16,144 ) (14,168 ) Total income from operations 19,938 8,773 Interest expense - net (6,835 ) (22,123 ) Other expense (967 ) (473 ) Income tax expense (benefit) 4,347 (5,200 ) Income (loss) including noncontrolling interest 7,789 (8,623 ) Net income (loss) attributable to noncontrolling interest 152 (21 ) Net income (loss) attributable to Central Garden & Pet Company $ 7,637 $ (8,602 ) Depreciation and amortization: Pet segment $ 5,830 4,464 Garden segment 1,507 1,685 Corporate 2,672 2,883 Total depreciation and amortization $ 10,009 $ 9,032 December 24, December 26, September 24, Assets: Pet segment $ 575,192 $ 540,218 $ 508,879 Garden segment 354,674 342,811 304,901 Corporate 317,835 328,180 398,413 Total assets $ 1,247,701 $ 1,211,209 $ 1,212,193 Goodwill (included in corporate assets above): Pet segment $ 224,912 $ 209,089 $ 225,912 Garden segment 5,473 — 5,473 Total goodwill $ 230,385 $ 209,089 $ 231,385

Consolidating Condensed Financi

Consolidating Condensed Financial Information of Guarantor Subsidiaries	3 Months Ended
	Dec. 24, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Condensed Financial Information of Guarantor Subsidiaries	Consolidating Condensed Financial Information of Guarantor Subsidiaries Certain 100% wholly-owned subsidiaries of the Company (as listed below, collectively the “Guarantor Subsidiaries”) have guaranteed fully and unconditionally, on a joint and several basis, the obligation to pay principal and interest on the Company’s 2023 Notes. Certain subsidiaries and operating divisions are not guarantors of the 2023 Notes. Those subsidiaries that are guarantors and co-obligors of the 2023 Notes are as follows: Farnam Companies, Inc. Four Paws Products Ltd. Gulfstream Home & Garden, Inc. Hydro-Organics Wholesale, Inc. IMS Trading, LLC IMS Southern, LLC Kaytee Products, Inc. Matson, LLC New England Pottery, LLC Pennington Seed, Inc. (including Gro Tec, Inc. and All-Glass Aquarium Co., Inc.) Pets International, Ltd. Segrest, Inc. (including Blue Springs Hatchery, Inc., Segrest Farms, Inc., Florida Tropical Distributors International, Inc., Sun Pet, Ltd and Aquatica Tropicals, Inc.) T.F.H. Publications, Inc. Wellmark International (including B2E Corporation and B2E Biotech LLC) In lieu of providing separate audited financial statements for the Guarantor Subsidiaries, the Company has included the accompanying consolidating condensed financial statements based on the Company’s understanding of the Securities and Exchange Commission’s interpretation and application of Rule 3-10 of the Securities and Exchange Commission’s Regulation S-X. During the second quarter of fiscal 2016, the Company added Hydro-Organics Wholesale, Inc., IMS Trading, LLC and IMS Southern, LLC as guarantors of the 2023 Notes. Financial results for the quarter ended December 26, 2015 previously reflected IMS Trading, LLC and IMS Southern, LLC as part of Parent. In accordance with Rule 3-10 of the Securities and Exchange Commission's Regulation S-X, financial results presented herein for the fiscal quarter ended December 26, 2015 have been adjusted to reflect the current Guarantor status. CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 155,518 $ 14,024 $ 266,438 $ (16,482 ) $ 419,498 Cost of goods sold and occupancy 121,136 11,678 181,440 (15,434 ) 298,820 Gross profit 34,382 2,346 84,998 (1,048 ) 120,678 Selling, general and administrative expenses 35,965 3,664 62,159 (1,048 ) 100,740 Operating income (loss) (1,583 ) (1,318 ) 22,839 — 19,938 Interest expense (6,851 ) (17 ) (5 ) — (6,873 ) Interest income 38 — — — 38 Other expense (603 ) (193 ) (171 ) — (967 ) Income (loss) before taxes and equity in earnings of affiliates (8,999 ) (1,528 ) 22,663 — 12,136 Income tax expense (benefit) (3,192 ) (411 ) 7,950 — 4,347 Equity in earnings (losses) of affiliates 13,444 — (811 ) (12,633 ) — Net income (loss) including noncontrolling interest 7,637 (1,117 ) 13,902 (12,633 ) 7,789 Net income attributable to noncontrolling interest — 152 — — 152 Net income (loss) attributable to Central Garden & Pet Company $ 7,637 $ (1,269 ) $ 13,902 $ (12,633 ) $ 7,637 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended December 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 116,963 $ 15,271 $ 242,723 $ (15,145 ) $ 359,812 Cost of goods sold and occupancy 94,269 12,949 166,971 (14,163 ) 260,026 Gross profit 22,694 2,322 75,752 (982 ) 99,786 Selling, general and administrative expenses 29,300 3,812 58,883 (982 ) 91,013 Operating income (loss) (6,606 ) (1,490 ) 16,869 — 8,773 Interest expense (22,133 ) (12 ) — — (22,145 ) Interest income 21 1 — — 22 Other expense (71 ) (67 ) (335 ) — (473 ) Income (loss) before taxes and equity in earnings of affiliates (28,789 ) (1,568 ) 16,534 — (13,823 ) Income tax expense (benefit) (10,873 ) (512 ) 6,185 — (5,200 ) Equity in earnings (losses) of affiliates 9,314 — (786 ) (8,528 ) — Net income (loss) including noncontrolling interest (8,602 ) (1,056 ) 9,563 (8,528 ) (8,623 ) Net loss attributable to noncontrolling interest — (21 ) — — (21 ) Net income (loss) attributable to Central Garden & Pet Company $ (8,602 ) $ (1,035 ) $ 9,563 $ (8,528 ) $ (8,602 ) CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 7,637 $ (1,117 ) $ 13,902 $ (12,633 ) $ 7,789 Other comprehensive income (loss): Foreign currency translation (508 ) (355 ) (50 ) 405 (508 ) Total comprehensive income (loss) 7,129 (1,472 ) 13,852 (12,228 ) 7,281 Comprehensive income attributable to noncontrolling interests — 152 — — 152 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 7,129 $ (1,624 ) $ 13,852 $ (12,228 ) $ 7,129 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended December 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ (8,602 ) $ (1,056 ) $ 9,563 $ (8,528 ) $ (8,623 ) Other comprehensive income (loss): Foreign currency translation (233 ) (141 ) (51 ) 192 (233 ) Total comprehensive income (loss) (8,835 ) (1,197 ) 9,512 (8,336 ) (8,856 ) Comprehensive loss attributable to noncontrolling interests — (21 ) — — (21 ) Comprehensive income (loss) attributable to Central Garden & Pet Company $ (8,835 ) $ (1,176 ) $ 9,512 $ (8,336 ) $ (8,835 ) CONSOLIDATING CONDENSED BALANCE SHEET December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 1,772 $ 3,997 $ 812 $ — $ 6,581 Restricted cash 10,981 — — — 10,981 Accounts receivable, net 72,850 6,919 112,455 — 192,224 Inventories 137,615 15,435 277,121 — 430,171 Prepaid expenses and other 22,687 914 29,745 — 53,346 Total current assets 245,905 27,265 420,133 — 693,303 Land, buildings, improvements and equipment, net 39,384 3,858 126,594 — 169,836 Goodwill 15,058 — 215,327 — 230,385 Other long-term assets 29,297 3,525 129,848 (8,493 ) 154,177 Intercompany receivable 38,559 — 586,588 (625,147 ) — Investment in subsidiaries 1,251,408 — — (1,251,408 ) — Total $ 1,619,611 $ 34,648 $ 1,478,490 $ (1,885,048 ) $ 1,247,701 LIABILITIES AND EQUITY Accounts payable $ 46,208 $ 7,146 $ 81,883 $ — $ 135,237 Accrued expenses 42,223 1,362 50,909 — 94,494 Current portion of long-term debt 22 — 375 — 397 Total current liabilities 88,453 8,508 133,167 — 230,128 Long-term debt 394,564 — 447 — 395,011 Intercompany payable 575,187 49,960 — (625,147 ) — Losses in excess of investment in subsidiaries — — 21,014 (21,014 ) — Other long-term obligations 2,158 — 68,941 (8,493 ) 62,606 Total Central Garden & Pet shareholders’ equity (deficit) 559,249 (24,527 ) 1,254,921 (1,230,394 ) 559,249 Noncontrolling interest — 707 — — 707 Total equity (deficit) 559,249 (23,820 ) 1,254,921 (1,230,394 ) 559,956 Total $ 1,619,611 $ 34,648 $ 1,478,490 $ (1,885,048 ) $ 1,247,701 CONSOLIDATING CONDENSED BALANCE SHEET December 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 918 $ 5,034 $ 3,054 $ — $ 9,006 Restricted cash 11,939 — — — 11,939 Short term investments — — — — — Accounts receivable, net 68,141 7,398 119,818 — 195,357 Inventories 128,587 17,253 270,618 — 416,458 Prepaid expenses and other 35,085 962 23,826 — 59,873 Total current assets 244,670 30,647 417,316 — 692,633 Land, buildings, improvements and equipment, net 49,227 3,787 110,934 — 163,948 Goodwill — — 209,089 — 209,089 Other long-term assets 54,866 3,540 89,198 (2,065 ) 145,539 Intercompany receivable 33,348 — 456,706 (490,054 ) — Investment in subsidiaries 1,092,134 — — (1,092,134 ) — Total $ 1,474,245 $ 37,974 $ 1,283,243 $ (1,584,253 ) $ 1,211,209 LIABILITIES AND EQUITY Accounts payable $ 51,305 $ 9,085 $ 68,701 $ — $ 129,091 Accrued expenses 41,384 1,520 46,143 — 89,047 Current portion of long-term debt 262 — 30 — 292 Total current liabilities 92,951 10,605 114,874 — 218,430 Long-term debt 435,835 — 58 — 435,893 Intercompany payable 444,900 45,154 — (490,054 ) — Losses in excess of investment in subsidiaries — — 17,536 (17,536 ) — Other long-term obligations 2,159 — 57,911 (2,065 ) 58,005 Total Central Garden & Pet shareholders’ equity (deficit) 498,400 (18,266 ) 1,092,864 (1,074,598 ) 498,400 Noncontrolling interest — 481 — — 481 Total equity (deficit) 498,400 (17,785 ) 1,092,864 (1,074,598 ) 498,881 Total $ 1,474,245 $ 37,974 $ 1,283,243 $ (1,584,253 ) $ 1,211,209 CONSOLIDATING CONDENSED BALANCE SHEET September 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 82,158 $ 9,695 $ 1,129 $ — $ 92,982 Restricted cash 10,910 — — — 10,910 Accounts receivable, net 59,617 5,156 136,378 — 201,151 Inventories 113,317 11,752 236,935 — 362,004 Prepaid expenses and other assets 20,978 817 25,964 — 47,759 Total current assets 286,980 27,420 400,406 — 714,806 Land, buildings, improvements and equipment, net 41,083 3,897 113,244 — 158,224 Goodwill 15,058 — 216,327 — 231,385 Other long-term assets 30,555 2,980 85,701 (11,458 ) 107,778 Intercompany receivable 32,778 — 567,374 (600,152 ) — Investment in subsidiaries 1,176,990 — — (1,176,990 ) — Total $ 1,583,444 $ 34,297 $ 1,383,052 $ (1,788,600 ) $ 1,212,193 LIABILITIES AND EQUITY Accounts payable $ 34,096 $ 3,953 $ 64,364 $ — $ 102,413 Accrued expenses and other liabilities 47,862 1,410 50,071 — 99,343 Current portion of long term debt 88 — 375 — 463 Total current liabilities 82,046 5,363 114,810 — 202,219 Long-term debt 394,364 — 442 — 394,806 Intercompany payable 553,964 46,188 — (600,152 ) — Losses in excess of investment in subsidiaries — — 16,126 (16,126 ) — Other long-term obligations 56 — 71,983 (11,458 ) 60,581 Total Central Garden & Pet shareholders’ equity (deficit) 553,014 (18,827 ) 1,179,691 (1,160,864 ) 553,014 Noncontrolling interest — 1,573 — — 1,573 Total equity (deficit) 553,014 (17,254 ) 1,179,691 (1,160,864 ) 554,587 Total $ 1,583,444 $ 34,297 $ 1,383,052 $ (1,788,600 ) $ 1,212,193 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Three Months Ended December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities $ (27,540 ) $ (4,428 ) $ 22,731 $ (4,076 ) $ (13,313 ) Additions to property, plant and equipment (1,831 ) (110 ) (11,027 ) — (12,968 ) Payments to acquire companies, net of cash acquired (60,042 ) — — — (60,042 ) Proceeds from sale of business, facility and other assets 2 — 7,958 — 7,960 Change in restricted cash and cash equivalents (71 ) — — — (71 ) Investment in equity method investee (2,000 ) — — — (2,000 ) Other investing activities (265 ) — — — (265 ) Intercompany investing activities (5,781 ) — (19,214 ) 24,995 — Net cash used by investing activities (69,988 ) (110 ) (22,283 ) 24,995 (67,386 ) Repayments on revolving line of credit (1,000 ) — — — (1,000 ) Borrowings on revolving line of credit 1,000 — — — 1,000 Repayments of long-term debt (66 ) — (8 ) — (74 ) Excess tax benefits from stock-based awards 4,356 — — — 4,356 Repurchase of common stock (7,913 ) — — — (7,913 ) Distribution to parent — (4,076 ) — 4,076 — Distribution to noncontrolling interest — (1,018 ) — — (1,018 ) Payment of contingent consideration — — (860 ) — (860 ) Intercompany financing activities 21,223 3,772 — (24,995 ) — Net cash provided (used) by financing activities 17,600 (1,322 ) (868 ) (20,919 ) (5,509 ) Effect of exchange rates on cash (458 ) 162 103 — (193 ) Net increase (decrease) in cash and cash equivalents (80,386 ) (5,698 ) (317 ) — (86,401 ) Cash and cash equivalents at beginning of period 82,158 9,695 1,129 — 92,982 Cash and cash equivalents at end of period $ 1,772 $ 3,997 $ 812 $ — $ 6,581 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Three Months Ended December 26, 2015 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities $ (19,914 ) $ (1,065 ) $ 25,382 $ (4,884 ) $ (481 ) Additions to property, plant and equipment (707 ) (226 ) (4,323 ) — (5,256 ) Payments to acquire companies, net of cash acquired (68,529 ) — — — (68,529 ) Change in restricted cash and cash equivalents 1,218 — — — 1,218 Other investing activities (200 ) — — — (200 ) Intercompany investing activities (653 ) — (19,321 ) 19,974 — Net cash used by investing activities (68,871 ) (226 ) (23,644 ) 19,974 (72,767 ) Repayments of long-term debt (400,065 ) — (7 ) — (400,072 ) Borrowings under revolving line of credit 79,000 — — — 79,000 Repayments on revolving line of credit (37,000 ) — — — (37,000 ) Issuance of long-term debt 400,000 400,000 Excess tax benefits from stock-based awards 900 — — — 900 Repurchase of common stock (1,167 ) — — — (1,167 ) Distribution to parent — (4,884 ) — 4,884 — Distribution to noncontrolling interest — (592 ) — — (592 ) Payment of financing costs (6,324 ) (6,324 ) Intercompany financing activities 18,261 1,713 — (19,974 ) — Net cash provided (used) by financing activities 53,605 (3,763 ) (7 ) (15,090 ) 34,745 Effect of exchange rates on cash (182 ) 66 41 — (75 ) Net increase decrease in cash and cash equivalents (35,362 ) (4,988 ) 1,772 — (38,578 ) Cash and cash equivalents at beginning of year 36,280 10,022 1,282 — 47,584 Cash and cash equivalents at end of year $ 918 $ 5,034 $ 3,054 $ — $ 9,006

Contingencies

Contingencies	3 Months Ended
Contingencies	Dec. 24, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company may from time to time become involved in legal proceedings in the ordinary course of business. Currently, the Company is not a party to any legal proceedings that management believes would have a material effect on the Company’s financial position or results of operations.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
Basis of Presentation (Policies)	Dec. 24, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest in the Company’s condensed consolidated financial statements represents the 20% interest not owned by Central in a consolidated subsidiary. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 20% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interest on the consolidated balance sheets and as net income (loss) attributable to noncontrolling interest in the consolidated statements of operations. See Note 8, Supplemental Equity Information, for additional information.
Derivative Instruments	Derivative Instruments The Company principally uses a combination of purchase orders and various short and long-term supply arrangements in connection with the purchase of raw materials, including certain commodities. The Company may also enter into commodity futures, options and swap contracts to reduce the volatility of price fluctuations of corn, which impacts the cost of raw materials. The Company’s primary objective when entering into these derivative contracts is to achieve greater certainty with regard to the future price of commodities purchased for use in its supply chain. These derivative contracts are entered into for periods consistent with the related underlying exposures and do not constitute positions independent of those exposures. The Company does not enter into derivative contracts for speculative purposes and does not use leveraged instruments. The Company does not perform the assessments required to achieve hedge accounting for commodity derivative positions. Accordingly, the changes in the values of these derivatives are recorded currently in other income (expense) in its condensed consolidated statements of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted Consolidation In February 2015, the FASB issued ASU 2015-02 (ASU 2015-02), Amendments to the Consolidation Analysis to ASC Topic 810, Consolidation . ASU 2015-02 modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, eliminates the presumption that a general partner should consolidate a limited partnership and affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships. ASU 2015-02 became effective during the Company’s first quarter of fiscal 2017, and the adoption of the standard had no impact on the Company's condensed consolidated financial statements. Stock Based Compensation In June 2014, the FASB issued ASU No. 2014-12 (ASU 2014-12), Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. ASU 2014-12 became effective during the Company’s first quarter of fiscal 2017, and the adoption of the standard had no impact on the Company's condensed consolidated financial statements. Accounting Standards Not Yet Adopted Revenue Recognition In May 2014, the FASB issued Accounting Standards Update No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers . This update was issued as Accounting Standards Codification Topic 606. The core principle of this amendment is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. On July 9, 2015, the FASB deferred the effective date of ASU 2014-09 for one year. ASU 2014-09 is now effective for the Company beginning in the first quarter of its fiscal year ending September 28, 2019. In March 2016, the FASB issued ASU 2016-08 (ASU 2016-08), Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) . ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10 (ASU 2016-10), Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing . ASU 2016-10 clarifies the implementation guidance on identifying performance obligations. These ASUs apply to all companies that enter into contracts with customers to transfer goods or services. In May 2016, the FASB issued ASU No. 2016-12 (ASU 2016-12), Revenue from Contracts with Customers (Topic 606) - Narrow-Scope Improvements and Practical Expedients . ASU 2016-12 is intended to clarify two aspects of Topic 606: first, assessing the collectability criterion, options for the presentation of sales and similar taxes, noncash consideration, transition contract modifications, transition contract completion and secondly, technical corrections. Early adoption is permitted, but not before interim and annual reporting periods beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. Leases In February 2016, the FASB issued ASU 2016-02 (ASU 2016-02), Leases (Topic 842) . ASU 2016-02 requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. ASU 2016-02 is effective for the Company in our first quarter of fiscal 2020 on a modified retrospective basis and earlier adoption is permitted. The Company is currently evaluating the impact of its pending adoption of ASU 2016-02 on its consolidated financial statements, and it currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02 . In March 2016, the FASB issued ASU 2016-09 (ASU 2016-09), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . ASU 2016-09 simplifies the accounting for share-based payment award transactions including: income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018. Early adoption is permitted. The Company is currently evaluating the requirements of ASU 2016-09 and has not yet determined the impact on its consolidated financial statements. Inventory Measurement In July 2015, the FASB issued ASU 2015-11 (ASU 2015-11), Simplifying the Measurement of Inventory . Under ASU 2015-11, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. The standard defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016, or the Company’s first quarter of fiscal 2018. Early application is permitted and should be applied prospectively. The Company is currently evaluating the impact the adoption of ASU 2015-11 will have on its consolidated financial statements. Balance Sheet Classification of Deferred Taxes . In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . This ASU eliminates the current requirement for entities to present deferred tax liabilities and assets as current and noncurrent in a classified statement of financial position and instead requires that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018, and interim periods within those annual periods. Earlier application is permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact the adoption of ASU 2015-17 will have on its consolidated financial statements. Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (ASU 2016-15) . The ASU provides additional clarification guidance on the classification of certain cash receipts and payments in the statement of cash flows. The new guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2017 with early adoption permitted. The Company is currently evaluating the impact the adoption of ASU 2016-15 will have on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) (ASU 2016-18) . This ASU clarifies the presentation of restricted cash on the statement of cash flows. Amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning and ending cash balances on the statement of cash flows. ASU 2016-18 is effective for fiscal years, and interim periods within those fiscal years beginning after December 15, 2017, with early adoption permitted. The Company does not expect that ASU 2016-18 will have a material impact on its condensed consolidated financial statements and related disclosures.
Fair Value Measurements	ASC 820 establishes a single authoritative definition of fair value, a framework for measuring fair value and expands disclosure of fair value measurements. ASC 820 requires financial assets and liabilities to be categorized based on the inputs used to calculate their fair values as follows: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - Unobservable inputs for the asset or liability, which reflect the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). The Company’s financial instruments include cash and equivalents, short term investments consisting of bank certificates of deposit, accounts receivable and payable, derivative instruments, short-term borrowings, and accrued liabilities. The carrying amount of these instruments approximates fair value because of their short-term nature.
Goodwill	The Company accounts for goodwill in accordance with ASC 350, “Intangibles – Goodwill and Other,” and tests goodwill for impairment annually, or whenever events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. This assessment involves the use of significant accounting judgments and estimates as to future operating results and discount rates. Changes in estimates or use of different assumptions could produce significantly different results. An impairment loss is generally recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit. The Company uses discounted cash flow analysis to estimate the fair value of our reporting units. The Company’s goodwill impairment analysis also includes a comparison of the aggregate estimated fair value of its reporting units to the Company’s total market capitalization.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
Fair Value Measurements (Tables)	Dec. 24, 2016
Fair Value Disclosures [Abstract]
Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of December 24, 2016 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 4,253 $ 4,253 Total liabilities $ 0 $ 0 $ 4,253 $ 4,253 The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of December 26, 2015 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 5,625 $ 5,625 Total liabilities $ 0 $ 0 $ 5,625 $ 5,625 The following table presents our financial assets and liabilities at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of September 24, 2016 : Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 5,113 $ 5,113 Total liabilities $ 0 $ 0 $ 5,113 $ 5,113 (a) The liability for contingent consideration relates to an earn-out for B2E, acquired in December 2012, and future performance-based contingent payments for Hydro-Organics Wholesale, Inc., acquired in October 2015. The fair value of the estimated contingent consideration arrangement is determined based on the Company’s evaluation as to the probability and amount of any earn-out that will be achieved based on expected future performance by the acquired entity. This is presented as part of long-term liabilities in the Company's condensed consolidated balance sheets.
Summary of Changes in Fair Value of Level 3 Financial Instruments	The following table provides a summary of the changes in fair value of the Company's Level 3 financial instruments for the periods ended December 24, 2016 and December 26, 2015 (in thousands): Amount Balance as of September 24, 2016 $ 5,113 Performance-based payments made (860 ) Balance as of December 24, 2016 $ 4,253 Amount Balance as of September 26, 2015 $ 3,625 Estimated contingent performance-based consideration established at the time of acquisition 2,000 Balance as of December 26, 2015 $ 5,625

Inventories, net (Tables)

Inventories, net (Tables)	3 Months Ended
Inventories, net (Tables)	Dec. 24, 2016
Inventory Disclosure [Abstract]
Summary of Inventories, Net of Allowance for Obsolescence	Inventories, net of allowance for obsolescence, consist of the following (in thousands): December 24, 2016 December 26, 2015 September 24, 2016 Raw materials $ 125,324 $ 118,827 $ 120,786 Work in progress 21,024 15,086 17,378 Finished goods 273,730 271,134 217,788 Supplies 10,093 11,411 6,052 Total inventories, net $ 430,171 $ 416,458 $ 362,004

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	3 Months Ended
Other Intangible Assets (Tables)	Dec. 24, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Components of Gross and Net Acquired Intangible Assets	The following table summarizes the components of gross and net acquired intangible assets: Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) December 24, 2016 Marketing-related intangible assets – amortizable $ 14.9 $ (11.5 ) $ — $ 3.4 Marketing-related intangible assets – nonamortizable 62.8 — (26.0 ) 36.8 Total 77.7 (11.5 ) (26.0 ) 40.2 Customer-related intangible assets – amortizable 64.3 (27.0 ) — 37.3 Other acquired intangible assets – amortizable 20.8 (11.9 ) — 8.9 Other acquired intangible assets – nonamortizable 7.7 — (1.2 ) 6.5 Total 28.5 (11.9 ) (1.2 ) 15.4 Total other intangible assets $ 170.5 $ (50.4 ) $ (27.2 ) $ 92.9 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) December 26, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.7 ) $ — $ 3.4 Marketing-related intangible assets – nonamortizable 59.6 — (24.2 ) 35.4 Total 73.7 (10.7 ) (24.2 ) 38.8 Customer-related intangible assets – amortizable 43.3 (22.8 ) — 20.5 Other acquired intangible assets – amortizable 19.3 (10.6 ) — 8.7 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (10.6 ) (1.2 ) 15.3 Total other intangible assets $ 144.1 $ (44.1 ) $ (25.4 ) $ 74.6 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) September 24, 2016 Marketing-related intangible assets – amortizable $ 14.9 $ (11.3 ) $ — $ 3.6 Marketing-related intangible assets – nonamortizable 63.0 — (26.0 ) 37.0 Total 77.9 (11.3 ) (26.0 ) 40.6 Customer-related intangible assets – amortizable 65.6 (26.1 ) — 39.5 Other acquired intangible assets – amortizable 20.8 (11.6 ) — 9.2 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 28.6 (11.6 ) (1.2 ) 15.8 Total other intangible assets $ 172.1 $ (49.0 ) $ (27.2 ) $ 95.9

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
Long-Term Debt (Tables)	Dec. 24, 2016
Debt Disclosure [Abstract]
Components of Long-Term Debt	Long-term debt consists of the following: December 24, 2016 December 26, 2015 September 24, 2016 (in thousands) Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 $ 400,000 $ 400,000 $ 400,000 Unamortized debt issuance costs (5,436 ) (6,194 ) (5,635 ) Net carrying value 394,564 393,806 394,365 Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018 — 42,000 — Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021 — — — Other notes payable 844 379 904 Total 395,408 436,185 395,269 Less current portion (397 ) (292 ) (463 ) Long-term portion $ 395,011 $ 435,893 $ 394,806

Supplemental Equity Informati25

Supplemental Equity Information (Tables)	3 Months Ended
Supplemental Equity Information (Tables)	Dec. 24, 2016
Equity [Abstract]
Summary of Changes in Carrying Amounts of Equity Attributable to Controlling Interest and Noncontrolling Interest	The following table provides a summary of the changes in the carrying amounts of equity attributable to controlling interest and noncontrolling interest for the three months ended December 24, 2016 and December 26, 2015 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 24, 2016 $ 120 $ 374 $ 16 $ 393,297 $ 160,501 $ (1,294 ) $ 553,014 $ 1,573 $ 554,587 Comprehensive income 7,637 (508 ) 7,129 152 7,281 Amortization of share-based awards 2,118 2,118 2,118 Restricted share activity (1 ) (3,312 ) (3,313 ) (3,313 ) Issuance of common stock, including net share settlement of stock options — 2 (4,033 ) (4,031 ) (4,031 ) Tax benefit on stock option exercise, net of tax deficiency 4,332 4,332 4,332 Distribution to Noncontrolling interest (1,018 ) (1,018 ) Balance December 24, 2016 $ 120 $ 375 $ 16 $ 392,402 $ 168,138 $ (1,802 ) $ 559,249 $ 707 $ 559,956 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 26, 2015 $ 119 $ 364 $ 16 $ 388,636 $ 115,987 $ 164 $ 505,286 $ 1,094 $ 506,380 Comprehensive income (8,602 ) (233 ) (8,835 ) (21 ) (8,856 ) Amortization of share-based awards 1,625 1,625 1,625 Restricted share activity — (216 ) (216 ) (216 ) Issuance of common stock, including net share settlement of stock options 2 (360 ) (358 ) (358 ) Tax benefit on stock option exercise, net of tax deficiency 898 898 898 Distribution to Noncontrolling interest (592 ) (592 ) Balance December 26, 2015 $ 119 $ 366 $ 16 $ 390,583 $ 107,385 $ (69 ) $ 498,400 $ 481 $ 498,881

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
Earnings Per Share (Tables)	Dec. 24, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a reconciliation of the numerators and denominators of the basic and diluted per share computations for income from continuing operations. Three Months Ended Three Months Ended December 24, 2016 December 26, 2015 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 7,637 49,665 $ 0.15 $ (8,602 ) 48,566 $ (0.18 ) Effect of dilutive securities: Options to purchase common stock 1,356 — — — Restricted shares 789 — — — Diluted EPS: Net income available to common shareholders $ 7,637 51,810 $ 0.15 $ (8,602 ) 48,566 $ (0.18 )

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
Segment Information (Tables)	Dec. 24, 2016
Segment Reporting [Abstract]
Financial Information Relating to Company's Business Segments	These operating segments are Pet segment and Garden segment and are presented in the table below (in thousands). Three Months Ended December 24, December 26, Net sales: Pet segment $ 304,046 $ 248,662 Garden segment 115,452 111,150 Total net sales $ 419,498 $ 359,812 Operating income (loss): Pet segment 33,406 26,195 Garden segment 2,676 (3,254 ) Corporate (16,144 ) (14,168 ) Total income from operations 19,938 8,773 Interest expense - net (6,835 ) (22,123 ) Other expense (967 ) (473 ) Income tax expense (benefit) 4,347 (5,200 ) Income (loss) including noncontrolling interest 7,789 (8,623 ) Net income (loss) attributable to noncontrolling interest 152 (21 ) Net income (loss) attributable to Central Garden & Pet Company $ 7,637 $ (8,602 ) Depreciation and amortization: Pet segment $ 5,830 4,464 Garden segment 1,507 1,685 Corporate 2,672 2,883 Total depreciation and amortization $ 10,009 $ 9,032 December 24, December 26, September 24, Assets: Pet segment $ 575,192 $ 540,218 $ 508,879 Garden segment 354,674 342,811 304,901 Corporate 317,835 328,180 398,413 Total assets $ 1,247,701 $ 1,211,209 $ 1,212,193 Goodwill (included in corporate assets above): Pet segment $ 224,912 $ 209,089 $ 225,912 Garden segment 5,473 — 5,473 Total goodwill $ 230,385 $ 209,089 $ 231,385

Consolidating Condensed Finan28

Consolidating Condensed Financial Information of Guarantor Subsidiaries (Tables)	3 Months Ended
	Dec. 24, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Condensed Statement of Operations	CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 155,518 $ 14,024 $ 266,438 $ (16,482 ) $ 419,498 Cost of goods sold and occupancy 121,136 11,678 181,440 (15,434 ) 298,820 Gross profit 34,382 2,346 84,998 (1,048 ) 120,678 Selling, general and administrative expenses 35,965 3,664 62,159 (1,048 ) 100,740 Operating income (loss) (1,583 ) (1,318 ) 22,839 — 19,938 Interest expense (6,851 ) (17 ) (5 ) — (6,873 ) Interest income 38 — — — 38 Other expense (603 ) (193 ) (171 ) — (967 ) Income (loss) before taxes and equity in earnings of affiliates (8,999 ) (1,528 ) 22,663 — 12,136 Income tax expense (benefit) (3,192 ) (411 ) 7,950 — 4,347 Equity in earnings (losses) of affiliates 13,444 — (811 ) (12,633 ) — Net income (loss) including noncontrolling interest 7,637 (1,117 ) 13,902 (12,633 ) 7,789 Net income attributable to noncontrolling interest — 152 — — 152 Net income (loss) attributable to Central Garden & Pet Company $ 7,637 $ (1,269 ) $ 13,902 $ (12,633 ) $ 7,637 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended December 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 116,963 $ 15,271 $ 242,723 $ (15,145 ) $ 359,812 Cost of goods sold and occupancy 94,269 12,949 166,971 (14,163 ) 260,026 Gross profit 22,694 2,322 75,752 (982 ) 99,786 Selling, general and administrative expenses 29,300 3,812 58,883 (982 ) 91,013 Operating income (loss) (6,606 ) (1,490 ) 16,869 — 8,773 Interest expense (22,133 ) (12 ) — — (22,145 ) Interest income 21 1 — — 22 Other expense (71 ) (67 ) (335 ) — (473 ) Income (loss) before taxes and equity in earnings of affiliates (28,789 ) (1,568 ) 16,534 — (13,823 ) Income tax expense (benefit) (10,873 ) (512 ) 6,185 — (5,200 ) Equity in earnings (losses) of affiliates 9,314 — (786 ) (8,528 ) — Net income (loss) including noncontrolling interest (8,602 ) (1,056 ) 9,563 (8,528 ) (8,623 ) Net loss attributable to noncontrolling interest — (21 ) — — (21 ) Net income (loss) attributable to Central Garden & Pet Company $ (8,602 ) $ (1,035 ) $ 9,563 $ (8,528 ) $ (8,602 )
Consolidating Condensed Statements of Comprehensive Income (Loss)	CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 7,637 $ (1,117 ) $ 13,902 $ (12,633 ) $ 7,789 Other comprehensive income (loss): Foreign currency translation (508 ) (355 ) (50 ) 405 (508 ) Total comprehensive income (loss) 7,129 (1,472 ) 13,852 (12,228 ) 7,281 Comprehensive income attributable to noncontrolling interests — 152 — — 152 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 7,129 $ (1,624 ) $ 13,852 $ (12,228 ) $ 7,129 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended December 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ (8,602 ) $ (1,056 ) $ 9,563 $ (8,528 ) $ (8,623 ) Other comprehensive income (loss): Foreign currency translation (233 ) (141 ) (51 ) 192 (233 ) Total comprehensive income (loss) (8,835 ) (1,197 ) 9,512 (8,336 ) (8,856 ) Comprehensive loss attributable to noncontrolling interests — (21 ) — — (21 ) Comprehensive income (loss) attributable to Central Garden & Pet Company $ (8,835 ) $ (1,176 ) $ 9,512 $ (8,336 ) $ (8,835 )
Consolidating Condensed Balance Sheet	CONSOLIDATING CONDENSED BALANCE SHEET December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 1,772 $ 3,997 $ 812 $ — $ 6,581 Restricted cash 10,981 — — — 10,981 Accounts receivable, net 72,850 6,919 112,455 — 192,224 Inventories 137,615 15,435 277,121 — 430,171 Prepaid expenses and other 22,687 914 29,745 — 53,346 Total current assets 245,905 27,265 420,133 — 693,303 Land, buildings, improvements and equipment, net 39,384 3,858 126,594 — 169,836 Goodwill 15,058 — 215,327 — 230,385 Other long-term assets 29,297 3,525 129,848 (8,493 ) 154,177 Intercompany receivable 38,559 — 586,588 (625,147 ) — Investment in subsidiaries 1,251,408 — — (1,251,408 ) — Total $ 1,619,611 $ 34,648 $ 1,478,490 $ (1,885,048 ) $ 1,247,701 LIABILITIES AND EQUITY Accounts payable $ 46,208 $ 7,146 $ 81,883 $ — $ 135,237 Accrued expenses 42,223 1,362 50,909 — 94,494 Current portion of long-term debt 22 — 375 — 397 Total current liabilities 88,453 8,508 133,167 — 230,128 Long-term debt 394,564 — 447 — 395,011 Intercompany payable 575,187 49,960 — (625,147 ) — Losses in excess of investment in subsidiaries — — 21,014 (21,014 ) — Other long-term obligations 2,158 — 68,941 (8,493 ) 62,606 Total Central Garden & Pet shareholders’ equity (deficit) 559,249 (24,527 ) 1,254,921 (1,230,394 ) 559,249 Noncontrolling interest — 707 — — 707 Total equity (deficit) 559,249 (23,820 ) 1,254,921 (1,230,394 ) 559,956 Total $ 1,619,611 $ 34,648 $ 1,478,490 $ (1,885,048 ) $ 1,247,701 CONSOLIDATING CONDENSED BALANCE SHEET December 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 918 $ 5,034 $ 3,054 $ — $ 9,006 Restricted cash 11,939 — — — 11,939 Short term investments — — — — — Accounts receivable, net 68,141 7,398 119,818 — 195,357 Inventories 128,587 17,253 270,618 — 416,458 Prepaid expenses and other 35,085 962 23,826 — 59,873 Total current assets 244,670 30,647 417,316 — 692,633 Land, buildings, improvements and equipment, net 49,227 3,787 110,934 — 163,948 Goodwill — — 209,089 — 209,089 Other long-term assets 54,866 3,540 89,198 (2,065 ) 145,539 Intercompany receivable 33,348 — 456,706 (490,054 ) — Investment in subsidiaries 1,092,134 — — (1,092,134 ) — Total $ 1,474,245 $ 37,974 $ 1,283,243 $ (1,584,253 ) $ 1,211,209 LIABILITIES AND EQUITY Accounts payable $ 51,305 $ 9,085 $ 68,701 $ — $ 129,091 Accrued expenses 41,384 1,520 46,143 — 89,047 Current portion of long-term debt 262 — 30 — 292 Total current liabilities 92,951 10,605 114,874 — 218,430 Long-term debt 435,835 — 58 — 435,893 Intercompany payable 444,900 45,154 — (490,054 ) — Losses in excess of investment in subsidiaries — — 17,536 (17,536 ) — Other long-term obligations 2,159 — 57,911 (2,065 ) 58,005 Total Central Garden & Pet shareholders’ equity (deficit) 498,400 (18,266 ) 1,092,864 (1,074,598 ) 498,400 Noncontrolling interest — 481 — — 481 Total equity (deficit) 498,400 (17,785 ) 1,092,864 (1,074,598 ) 498,881 Total $ 1,474,245 $ 37,974 $ 1,283,243 $ (1,584,253 ) $ 1,211,209 CONSOLIDATING CONDENSED BALANCE SHEET September 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 82,158 $ 9,695 $ 1,129 $ — $ 92,982 Restricted cash 10,910 — — — 10,910 Accounts receivable, net 59,617 5,156 136,378 — 201,151 Inventories 113,317 11,752 236,935 — 362,004 Prepaid expenses and other assets 20,978 817 25,964 — 47,759 Total current assets 286,980 27,420 400,406 — 714,806 Land, buildings, improvements and equipment, net 41,083 3,897 113,244 — 158,224 Goodwill 15,058 — 216,327 — 231,385 Other long-term assets 30,555 2,980 85,701 (11,458 ) 107,778 Intercompany receivable 32,778 — 567,374 (600,152 ) — Investment in subsidiaries 1,176,990 — — (1,176,990 ) — Total $ 1,583,444 $ 34,297 $ 1,383,052 $ (1,788,600 ) $ 1,212,193 LIABILITIES AND EQUITY Accounts payable $ 34,096 $ 3,953 $ 64,364 $ — $ 102,413 Accrued expenses and other liabilities 47,862 1,410 50,071 — 99,343 Current portion of long term debt 88 — 375 — 463 Total current liabilities 82,046 5,363 114,810 — 202,219 Long-term debt 394,364 — 442 — 394,806 Intercompany payable 553,964 46,188 — (600,152 ) — Losses in excess of investment in subsidiaries — — 16,126 (16,126 ) — Other long-term obligations 56 — 71,983 (11,458 ) 60,581 Total Central Garden & Pet shareholders’ equity (deficit) 553,014 (18,827 ) 1,179,691 (1,160,864 ) 553,014 Noncontrolling interest — 1,573 — — 1,573 Total equity (deficit) 553,014 (17,254 ) 1,179,691 (1,160,864 ) 554,587 Total $ 1,583,444 $ 34,297 $ 1,383,052 $ (1,788,600 ) $ 1,212,193
Consolidating Condensed Statement of Cash Flows	CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Three Months Ended December 24, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities $ (27,540 ) $ (4,428 ) $ 22,731 $ (4,076 ) $ (13,313 ) Additions to property, plant and equipment (1,831 ) (110 ) (11,027 ) — (12,968 ) Payments to acquire companies, net of cash acquired (60,042 ) — — — (60,042 ) Proceeds from sale of business, facility and other assets 2 — 7,958 — 7,960 Change in restricted cash and cash equivalents (71 ) — — — (71 ) Investment in equity method investee (2,000 ) — — — (2,000 ) Other investing activities (265 ) — — — (265 ) Intercompany investing activities (5,781 ) — (19,214 ) 24,995 — Net cash used by investing activities (69,988 ) (110 ) (22,283 ) 24,995 (67,386 ) Repayments on revolving line of credit (1,000 ) — — — (1,000 ) Borrowings on revolving line of credit 1,000 — — — 1,000 Repayments of long-term debt (66 ) — (8 ) — (74 ) Excess tax benefits from stock-based awards 4,356 — — — 4,356 Repurchase of common stock (7,913 ) — — — (7,913 ) Distribution to parent — (4,076 ) — 4,076 — Distribution to noncontrolling interest — (1,018 ) — — (1,018 ) Payment of contingent consideration — — (860 ) — (860 ) Intercompany financing activities 21,223 3,772 — (24,995 ) — Net cash provided (used) by financing activities 17,600 (1,322 ) (868 ) (20,919 ) (5,509 ) Effect of exchange rates on cash (458 ) 162 103 — (193 ) Net increase (decrease) in cash and cash equivalents (80,386 ) (5,698 ) (317 ) — (86,401 ) Cash and cash equivalents at beginning of period 82,158 9,695 1,129 — 92,982 Cash and cash equivalents at end of period $ 1,772 $ 3,997 $ 812 $ — $ 6,581 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Three Months Ended December 26, 2015 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities $ (19,914 ) $ (1,065 ) $ 25,382 $ (4,884 ) $ (481 ) Additions to property, plant and equipment (707 ) (226 ) (4,323 ) — (5,256 ) Payments to acquire companies, net of cash acquired (68,529 ) — — — (68,529 ) Change in restricted cash and cash equivalents 1,218 — — — 1,218 Other investing activities (200 ) — — — (200 ) Intercompany investing activities (653 ) — (19,321 ) 19,974 — Net cash used by investing activities (68,871 ) (226 ) (23,644 ) 19,974 (72,767 ) Repayments of long-term debt (400,065 ) — (7 ) — (400,072 ) Borrowings under revolving line of credit 79,000 — — — 79,000 Repayments on revolving line of credit (37,000 ) — — — (37,000 ) Issuance of long-term debt 400,000 400,000 Excess tax benefits from stock-based awards 900 — — — 900 Repurchase of common stock (1,167 ) — — — (1,167 ) Distribution to parent — (4,884 ) — 4,884 — Distribution to noncontrolling interest — (592 ) — — (592 ) Payment of financing costs (6,324 ) (6,324 ) Intercompany financing activities 18,261 1,713 — (19,974 ) — Net cash provided (used) by financing activities 53,605 (3,763 ) (7 ) (15,090 ) 34,745 Effect of exchange rates on cash (182 ) 66 41 — (75 ) Net increase decrease in cash and cash equivalents (35,362 ) (4,988 ) 1,772 — (38,578 ) Cash and cash equivalents at beginning of year 36,280 10,022 1,282 — 47,584 Cash and cash equivalents at end of year $ 918 $ 5,034 $ 3,054 $ — $ 9,006

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($)	Dec. 24, 2016	Dec. 26, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Outstanding derivative instruments	$ 0	$ 0
Subsidiaries
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Noncontrolling interest owned by the subsidiary	20.00%

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015
Liabilities:
Total liabilities	$ 4,253	$ 5,113	$ 5,625
Liability for Contingent Consideration
Liabilities:
Total liabilities	4,253	5,113	5,625
Level 1
Liabilities:
Total liabilities	0	0	0
Level 1 \| Liability for Contingent Consideration
Liabilities:
Total liabilities	0	0	0
Level 2
Liabilities:
Total liabilities	0	0	0
Level 2 \| Liability for Contingent Consideration
Liabilities:
Total liabilities	0	0	0
Level 3
Liabilities:
Total liabilities	4,253	5,113	5,625
Level 3 \| Liability for Contingent Consideration
Liabilities:
Total liabilities	$ 4,253	$ 5,113	$ 5,625

Fair Value Measurements - Sum31

Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments (Details) - Level 3 - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 5,113	$ 3,625
Performance-based payments made	(860)
Estimated contingent performance-based consideration established at the time of acquisition		2,000
Ending balance	$ 4,253	$ 5,625

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Thousands	Nov. 09, 2015	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes		$ 395,408	$ 395,269	$ 436,185
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes		394,564	394,365	393,806
Senior Notes \| 6.125% Senior Notes Due in November 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt, aggregate principal amount	$ 400,000
Debt instrument interest rate stated, percentage	6.125%
Debt instrument maturity period	Nov. 9, 2023
Estimated fair value of senior notes		421,400	430,300	404,000
Carrying value of senior subordinated notes		$ 394,600	$ 394,400	$ 393,800

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) - Segrest Inc. [Member] - USD ($) $ in Millions	Oct. 24, 2016	Dec. 24, 2016
Business Acquisition [Line Items]
Business combination, purchase price	$ 60
Contingent payments established at the time of acquisition	$ 6
Purchase price exceeded the estimated fair value of assets acquired		$ 47.7

Inventories, net - Summary of I

Inventories, net - Summary of Inventories, Net of Allowance for Obsolescence (Details) - USD ($) $ in Thousands	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 125,324	$ 120,786	$ 118,827
Work in progress	21,024	17,378	15,086
Finished goods	273,730	217,788	271,134
Supplies	10,093	6,052	11,411
Total inventories, net	$ 430,171	$ 362,004	$ 416,458

Other Intangible Assets - Compo

Other Intangible Assets - Components of Gross and Net Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	$ 170,500	$ 172,100	$ 144,100
Accumulated Amortization	(50,400)	(49,000)	(44,100)
Accumulated Impairment	(27,200)	(27,200)	(25,400)
Net Carrying Value	92,851	95,865	74,552
Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	77,700	77,900	73,700
Accumulated Amortization	(11,500)	(11,300)	(10,700)
Accumulated Impairment	(26,000)	(26,000)	(24,200)
Net Carrying Value	40,200	40,600	38,800
Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	28,500	28,600	27,100
Accumulated Amortization	(11,900)	(11,600)	(10,600)
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	15,400	15,800	15,300
Amortizable \| Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	14,900	14,900	14,100
Accumulated Amortization	(11,500)	(11,300)	(10,700)
Accumulated Impairment	0	0	0
Net Carrying Value	3,400	3,600	3,400
Amortizable \| Customer-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	64,300	65,600	43,300
Accumulated Amortization	(27,000)	(26,100)	(22,800)
Accumulated Impairment	0	0	0
Net Carrying Value	37,300	39,500	20,500
Amortizable \| Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	20,800	20,800	19,300
Accumulated Amortization	(11,900)	(11,600)	(10,600)
Accumulated Impairment	0	0	0
Net Carrying Value	8,900	9,200	8,700
Nonamortizable \| Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	62,800	63,000	59,600
Accumulated Amortization	0	0	0
Accumulated Impairment	(26,000)	(26,000)	(24,200)
Net Carrying Value	36,800	37,000	35,400
Nonamortizable \| Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	7,700	7,800	7,800
Accumulated Amortization	0	0	0
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	$ 6,500	$ 6,600	$ 6,600

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 24, 2016	Dec. 26, 2015	Sep. 24, 2016
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, impairment charge			$ 1.8
Amortization expense for intangibles	$ 1.4	$ 1
Estimated annual amortization expense related to acquired intangible assets, 2017	5
Estimated annual amortization expense related to acquired intangible assets, 2018	5
Estimated annual amortization expense related to acquired intangible assets, 2019	5
Estimated annual amortization expense related to acquired intangible assets, 2020	5
Estimated annual amortization expense related to acquired intangible assets, 2021	$ 5
Minimum
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	4 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	25 years
Marketing-Related Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	6 years
Customer-Related Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	11 years
Other Acquired Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	13 years

Long-Term Debt - Components of

Long-Term Debt - Components of Long-term Debt (Details) - USD ($)	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015	Nov. 09, 2015
Debt Instrument [Line Items]
Total	$ 395,408,000	$ 395,269,000	$ 436,185,000
Less current portion	(397,000)	(463,000)	(292,000)
Long-term portion	395,011,000	394,806,000	435,893,000
Senior Notes
Debt Instrument [Line Items]
Unamortized debt issuance costs	(5,436,000)	(5,635,000)	(6,194,000)
Total	394,564,000	394,365,000	393,806,000
Senior Notes \| Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023
Debt Instrument [Line Items]
Notes	400,000,000	400,000,000	400,000,000	$ 400,000,000
Asset-based Revolving Credit Facility, 2018
Debt Instrument [Line Items]
Total	0	0	42,000,000
Asset-based Revolving Credit Facility, 2021
Debt Instrument [Line Items]
Total	0	0	0
Other notes payable
Debt Instrument [Line Items]
Total	$ 844,000	$ 904,000	$ 379,000

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt (Phantom) (Details)	3 Months Ended
Long-Term Debt - Long-Term Debt (Phantom) (Details)	Dec. 24, 2016	Nov. 09, 2015
Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Debt instrument maturity period	Dec. 31, 2018
Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Debt instrument maturity period	Apr. 1, 2021
Base Rate Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
LIBOR-Based Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	1.25%
Minimum \| Base Rate Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
Minimum \| Base Rate Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
Minimum \| LIBOR-Based Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility	1.25%
Minimum \| LIBOR-Based Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	1.25%
Maximum \| Base Rate Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility	0.75%
Maximum \| Base Rate Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	0.50%
Maximum \| LIBOR-Based Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility	1.75%
Maximum \| LIBOR-Based Borrowings \| Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	1.50%
Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023 \| Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage	6.125%	6.125%
Debt instrument maturity period	May 1, 2023

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details)	Apr. 22, 2016USD ($)	Dec. 26, 2015USD ($)	Nov. 09, 2015USD ($)	Dec. 24, 2016USD ($)	Dec. 26, 2015USD ($)	Sep. 24, 2016USD ($)
Components of long-term debt
Interest expense				$ 6,873,000	$ 22,145,000
Non-cash charge				0	3,337,000
Letter of Credit
Components of long-term debt
Letters of credit outstanding				$ 2,600,000
Asset-based Revolving Credit Facility, 2021
Components of long-term debt
Maturity date of senior subordinated notes				Apr. 1, 2021
Debt interest terms				Borrowings under the Credit Facility bear interest at an index based on LIBOR or, at the option of the Company, the Base Rate (defined as the highest of (a) the SunTrust prime rate, (b) the Federal Funds Rate plus 0.5% and (c) one-month LIBOR plus 1.00%), plus, in either case, an applicable margin based on the Company’s total outstanding borrowings. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25%-1.75% (and was 1.25% at December 26, 2015) and such applicable margin for Base Rate borrowings fluctuates between 0.25%-0.75% (and was 0.25% at December 26, 2015).
Credit facility alternative base rate computation option three				One-month LIBOR plus 1.00%), plus, in either case, an applicable margin based on the Company's total outstanding borrowings.
Credit facility alternative base rate computation option one				SunTrust prime rate
Credit facility alternative base rate computation option two				Federal Funds Rate plus 0.5%
Asset-based Revolving Credit Facility, 2021 \| LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility				1.25%
Applicable interest rate on the credit facility				2.00%
Asset-based Revolving Credit Facility, 2021 \| Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility				0.25%
Applicable interest rate on the credit facility				4.00%
Asset-based Revolving Credit Facility, 2021 \| Minimum \| LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility				1.25%
Asset-based Revolving Credit Facility, 2021 \| Minimum \| Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility				0.25%
Asset-based Revolving Credit Facility, 2021 \| Maximum \| LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility				1.50%
Asset-based Revolving Credit Facility, 2021 \| Maximum \| Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility				0.50%
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility
Components of long-term debt
Debt issuance cost				$ 1,200,000
Credit facility, maximum principal amount	$ 400,000,000
Credit facility, additional borrowings available	$ 200,000,000
Line of credit outstanding borrowings				0
Credit facility, available capacity				329,100,000
Debt instrument fixed charge coverage ratio	1
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility \| Federal Funds Rate
Components of long-term debt
Applicable interest margin rate on the credit facility	0.50%
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility \| One-Month LIBOR
Components of long-term debt
Applicable interest margin rate on the credit facility	1.00%
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility \| Minimum \| LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	1.25%
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility \| Minimum \| Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility \| Maximum \| LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	1.50%
Asset-based Revolving Credit Facility, 2021 \| Revolving Credit Facility \| Maximum \| Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	0.50%
Asset-based Revolving Credit Facility, 2021 \| Letter of Credit
Components of long-term debt
Letters of credit outstanding				0
Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023 \| Senior Notes
Components of long-term debt
Aggregate principal amount of debt		$ 400,000,000	$ 400,000,000	$ 400,000,000	400,000,000	$ 400,000,000
Debt instrument interest rate stated, percentage			6.125%	6.125%
Maturity date of senior subordinated notes				May 1, 2023
Debt issuance cost			$ 6,300,000
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Principal Due March 2018 \| Senior Notes
Components of long-term debt
Aggregate principal amount of debt		$ 400,000,000			$ 400,000,000
Debt instrument interest rate stated, percentage		8.25%			8.25%
Maturity date of senior subordinated notes				Mar. 1, 2018
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Principal Due March 2018 \| Senior Subordinated Notes
Components of long-term debt
Debt redemption price percentage		102.063%
Call premium payment			$ 8,300,000
One-time payment of overlapping interest expense period			30 days
Interest expense			$ 2,700,000
Non-cash charge			$ 3,300,000
6.125% Senior Notes Due in November 2023
Components of long-term debt
Redemption percentage			35.00%
6.125% Senior Notes Due in November 2023 \| Prior to November 15, 2018
Components of long-term debt
Debt redemption price percentage			106.125%
6.125% Senior Notes Due in November 2023 \| On or after November 15, 2018
Components of long-term debt
Debt redemption price percentage			104.594%
6.125% Senior Notes Due in November 2023 \| On or after November 15, 2019
Components of long-term debt
Debt redemption price percentage			103.063%
6.125% Senior Notes Due in November 2023 \| On or after November 15, 2020
Components of long-term debt
Debt redemption price percentage			101.531%
6.125% Senior Notes Due in November 2023 \| On or after November 15, 2021
Components of long-term debt
Debt redemption price percentage			100.00%
6.125% Senior Notes Due in November 2023 \| Upon Change Of Control
Components of long-term debt
Debt redemption price percentage			101.00%
6.125% Senior Notes Due in November 2023 \| Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage			6.125%
Maturity date of senior subordinated notes			Nov. 9, 2023

Supplemental Equity Informati40

Supplemental Equity Information - Summary of Changes in Carrying Amounts of Equity Attributable to Controlling Interest and Noncontrolling Interest (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 554,587	$ 506,380
Comprehensive income	7,281	(8,856)
Amortization of share-based awards	2,118	1,625
Restricted share activity	(3,313)	(216)
Issuance of common stock, including net share settlement of stock options	(4,031)	(358)
Tax benefit on stock option exercise, net of tax deficiency	4,332	898
Distribution to Noncontrolling interest	(1,018)	(592)
Ending balance	559,956	498,881
Additional Paid In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	393,297	388,636
Amortization of share-based awards	2,118	1,625
Restricted share activity	(3,312)	(216)
Issuance of common stock, including net share settlement of stock options	(4,033)	(360)
Tax benefit on stock option exercise, net of tax deficiency	4,332	898
Ending balance	392,402	390,583
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	160,501	115,987
Comprehensive income	7,637	(8,602)
Ending balance	168,138	107,385
Accumulated Other Comprehensive Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(1,294)	164
Comprehensive income	(508)	(233)
Ending balance	(1,802)	(69)
Total
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	553,014	505,286
Comprehensive income	7,129	(8,835)
Amortization of share-based awards	2,118	1,625
Restricted share activity	(3,313)	(216)
Issuance of common stock, including net share settlement of stock options	(4,031)	(358)
Tax benefit on stock option exercise, net of tax deficiency	4,332	898
Ending balance	559,249	498,400
Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	1,573	1,094
Comprehensive income	152	(21)
Distribution to Noncontrolling interest	(1,018)	(592)
Ending balance	707	481
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	120	119
Issuance of common stock, including net share settlement of stock options	0
Ending balance	120	119
Class A Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	374	364
Restricted share activity	(1)	0
Issuance of common stock, including net share settlement of stock options	2	2
Ending balance	375	366
Class B Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	16	16
Ending balance	$ 16	$ 16

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit associated with share-based compensation expense	$ 1	$ 0.8
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2.7	$ 2.2

Earnings Per Share - Earnings P

Earnings Per Share - Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Basic EPS:
Net income attributable to Central Garden & Pet Company	$ 7,637	$ (8,602)
Weighted average shares, basic	49,665	48,566
Earnings per share, basic (in dollars per share)	$ 0.15	$ (0.18)
Diluted EPS
Net income available to common shareholders	$ 7,637	$ (8,602)
Weighted average shares, diluted	51,810	48,566
Earnings per share, diluted (in dollars per share)	$ 0.15	$ (0.18)
Options to purchase common stock
Effect of dilutive securities:
Effective of dilutive securities, in shares	1,356	0
Effect of dilutive securities (in dollars per share)	$ 0	$ 0
Restricted shares
Effect of dilutive securities:
Effective of dilutive securities, in shares	789	0
Effect of dilutive securities (in dollars per share)	$ 0	$ 0

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - $ / shares shares in Millions	Dec. 24, 2016	Dec. 26, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options to purchase common stock outstanding	2.9	4.3
Minimum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock price per share	$ 6.43	$ 6.43
Maximum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock price per share	$ 15.56	$ 15.56

Segment Information - Narrative

Segment Information - Narrative (Details)	3 Months Ended
Segment Information - Narrative (Details)	Dec. 24, 2016Segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment Information - Financial

Segment Information - Financial Information Relating to Company's Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015	Sep. 24, 2016
Net sales:
Total net sales	$ 419,498	$ 359,812
Operating income (loss):
Total income from operations	19,938	8,773
Interest expense - net	(6,835)	(22,123)
Other expense	(967)	(473)
Income tax expense (benefit)	4,347	(5,200)
Income (loss) including noncontrolling interest	7,789	(8,623)
Net income (loss) attributable to noncontrolling interest	152	(21)
Net income (loss) attributable to Central Garden & Pet Company	7,637	(8,602)
Depreciation and amortization:
Depreciation and amortization	10,009	9,032
Assets:
Total assets	1,247,701	1,211,209	$ 1,212,193
Goodwill (included in corporate assets above):
Goodwill	230,385	209,089	231,385
Operating Segments \| Pet segment
Net sales:
Total net sales	304,046	248,662
Operating income (loss):
Total income from operations	33,406	26,195
Depreciation and amortization:
Depreciation and amortization	5,830	4,464
Assets:
Total assets	575,192	540,218	508,879
Goodwill (included in corporate assets above):
Goodwill	224,912	209,089	225,912
Operating Segments \| Garden segment
Net sales:
Total net sales	115,452	111,150
Operating income (loss):
Total income from operations	2,676	(3,254)
Depreciation and amortization:
Depreciation and amortization	1,507	1,685
Assets:
Total assets	354,674	342,811	304,901
Goodwill (included in corporate assets above):
Goodwill	5,473	0	5,473
Corporate
Operating income (loss):
Total income from operations	(16,144)	(14,168)
Depreciation and amortization:
Depreciation and amortization	2,672	2,883
Assets:
Total assets	$ 317,835	$ 328,180	$ 398,413

Consolidating Condensed Finan46

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Narrative (Details)	3 Months Ended
	Dec. 24, 2016
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Collective ownership percentage on guarantor subsidiaries	100.00%
Senior Notes
Condensed Financial Statements, Captions [Line Items]
Senior subordinated notes, maturity year	2,023

Consolidating Condensed Finan47

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 419,498	$ 359,812
Cost of goods sold and occupancy	298,820	260,026
Gross profit	120,678	99,786
Selling, general and administrative expenses	100,740	91,013
Operating income	19,938	8,773
Interest expense	(6,873)	(22,145)
Interest income	38	22
Other expense	(967)	(473)
Income (loss) before income taxes and noncontrolling interest	12,136	(13,823)
Income tax expense (benefit)	4,347	(5,200)
Equity in earnings (losses) of affiliates	0	0
Income (loss) including noncontrolling interest	7,789	(8,623)
Net loss attributable to noncontrolling interest	152	(21)
Net income (loss) attributable to Central Garden & Pet Company	7,637	(8,602)
Parent
Condensed Financial Statements, Captions [Line Items]
Net sales	155,518	116,963
Cost of goods sold and occupancy	121,136	94,269
Gross profit	34,382	22,694
Selling, general and administrative expenses	35,965	29,300
Operating income	(1,583)	(6,606)
Interest expense	(6,851)	(22,133)
Interest income	38	21
Other expense	(603)	(71)
Income (loss) before income taxes and noncontrolling interest	(8,999)	(28,789)
Income tax expense (benefit)	(3,192)	(10,873)
Equity in earnings (losses) of affiliates	13,444	9,314
Income (loss) including noncontrolling interest	7,637	(8,602)
Net loss attributable to noncontrolling interest	0	0
Net income (loss) attributable to Central Garden & Pet Company	7,637	(8,602)
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	14,024	15,271
Cost of goods sold and occupancy	11,678	12,949
Gross profit	2,346	2,322
Selling, general and administrative expenses	3,664	3,812
Operating income	(1,318)	(1,490)
Interest expense	(17)	(12)
Interest income	0	1
Other expense	(193)	(67)
Income (loss) before income taxes and noncontrolling interest	(1,528)	(1,568)
Income tax expense (benefit)	(411)	(512)
Equity in earnings (losses) of affiliates	0	0
Income (loss) including noncontrolling interest	(1,117)	(1,056)
Net loss attributable to noncontrolling interest	152	(21)
Net income (loss) attributable to Central Garden & Pet Company	(1,269)	(1,035)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	266,438	242,723
Cost of goods sold and occupancy	181,440	166,971
Gross profit	84,998	75,752
Selling, general and administrative expenses	62,159	58,883
Operating income	22,839	16,869
Interest expense	(5)	0
Interest income	0	0
Other expense	(171)	(335)
Income (loss) before income taxes and noncontrolling interest	22,663	16,534
Income tax expense (benefit)	7,950	6,185
Equity in earnings (losses) of affiliates	(811)	(786)
Income (loss) including noncontrolling interest	13,902	9,563
Net loss attributable to noncontrolling interest	0	0
Net income (loss) attributable to Central Garden & Pet Company	13,902	9,563
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(16,482)	(15,145)
Cost of goods sold and occupancy	(15,434)	(14,163)
Gross profit	(1,048)	(982)
Selling, general and administrative expenses	(1,048)	(982)
Operating income	0	0
Interest expense	0	0
Interest income	0	0
Other expense	0	0
Income (loss) before income taxes and noncontrolling interest	0	0
Income tax expense (benefit)	0	0
Equity in earnings (losses) of affiliates	(12,633)	(8,528)
Income (loss) including noncontrolling interest	(12,633)	(8,528)
Net loss attributable to noncontrolling interest	0	0
Net income (loss) attributable to Central Garden & Pet Company	$ (12,633)	$ (8,528)

Consolidating Condensed Finan48

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	$ 7,789	$ (8,623)
Other comprehensive income (loss):
Foreign currency translation	(508)	(233)
Total comprehensive income (loss)	7,281	(8,856)
Comprehensive income attributable to noncontrolling interests	152	(21)
Comprehensive income (loss) attributable to Central Garden & Pet Company	7,129	(8,835)
Parent
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	7,637	(8,602)
Other comprehensive income (loss):
Foreign currency translation	(508)	(233)
Total comprehensive income (loss)	7,129	(8,835)
Comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income (loss) attributable to Central Garden & Pet Company	7,129	(8,835)
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	(1,117)	(1,056)
Other comprehensive income (loss):
Foreign currency translation	(355)	(141)
Total comprehensive income (loss)	(1,472)	(1,197)
Comprehensive income attributable to noncontrolling interests	152	(21)
Comprehensive income (loss) attributable to Central Garden & Pet Company	(1,624)	(1,176)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	13,902	9,563
Other comprehensive income (loss):
Foreign currency translation	(50)	(51)
Total comprehensive income (loss)	13,852	9,512
Comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income (loss) attributable to Central Garden & Pet Company	13,852	9,512
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	(12,633)	(8,528)
Other comprehensive income (loss):
Foreign currency translation	405	192
Total comprehensive income (loss)	(12,228)	(8,336)
Comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income (loss) attributable to Central Garden & Pet Company	$ (12,228)	$ (8,336)

Consolidating Condensed Finan49

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 24, 2016	Sep. 24, 2016	Dec. 26, 2015	Sep. 26, 2015
ASSETS
Cash and cash equivalents	$ 6,581	$ 92,982	$ 9,006	$ 47,584
Restricted cash	10,981	10,910	11,939
Short term investments			0
Accounts receivable, net	192,224	201,151	195,357
Inventories	430,171	362,004	416,458
Prepaid expenses and other assets	53,346	47,759	59,873
Total current assets	693,303	714,806	692,633
Land, buildings, improvements and equipment, net	169,836	158,224	163,948
Goodwill	230,385	231,385	209,089
Other long term assets	154,177	107,778	145,539
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	1,247,701	1,212,193	1,211,209
LIABILITIES AND EQUITY
Accounts payable	135,237	102,413	129,091
Accrued expenses	94,494	99,343	89,047
Current portion of long term debt	397	463	292
Total current liabilities	230,128	202,219	218,430
Long-term debt	395,011	394,806	435,893
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	62,606	60,581	58,005
Total Central Garden & Pet Company shareholders’ equity	559,249	553,014	498,400
Noncontrolling interest	707	1,573	481
Total equity	559,956	554,587	498,881	506,380
Total	1,247,701	1,212,193	1,211,209
Parent
ASSETS
Cash and cash equivalents	1,772	82,158	918	36,280
Restricted cash	10,981	10,910	11,939
Short term investments			0
Accounts receivable, net	72,850	59,617	68,141
Inventories	137,615	113,317	128,587
Prepaid expenses and other assets	22,687	20,978	35,085
Total current assets	245,905	286,980	244,670
Land, buildings, improvements and equipment, net	39,384	41,083	49,227
Goodwill	15,058	15,058	0
Other long term assets	29,297	30,555	54,866
Intercompany receivable	38,559	32,778	33,348
Investment in subsidiaries	1,251,408	1,176,990	1,092,134
Total	1,619,611	1,583,444	1,474,245
LIABILITIES AND EQUITY
Accounts payable	46,208	34,096	51,305
Accrued expenses	42,223	47,862	41,384
Current portion of long term debt	22	88	262
Total current liabilities	88,453	82,046	92,951
Long-term debt	394,564	394,364	435,835
Intercompany payable	575,187	553,964	444,900
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	2,158	56	2,159
Total Central Garden & Pet Company shareholders’ equity	559,249	553,014	498,400
Noncontrolling interest	0	0	0
Total equity	559,249	553,014	498,400
Total	1,619,611	1,583,444	1,474,245
Non- Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	3,997	9,695	5,034	10,022
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	6,919	5,156	7,398
Inventories	15,435	11,752	17,253
Prepaid expenses and other assets	914	817	962
Total current assets	27,265	27,420	30,647
Land, buildings, improvements and equipment, net	3,858	3,897	3,787
Goodwill	0	0	0
Other long term assets	3,525	2,980	3,540
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	34,648	34,297	37,974
LIABILITIES AND EQUITY
Accounts payable	7,146	3,953	9,085
Accrued expenses	1,362	1,410	1,520
Current portion of long term debt	0	0	0
Total current liabilities	8,508	5,363	10,605
Long-term debt	0	0	0
Intercompany payable	49,960	46,188	45,154
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	0	0	0
Total Central Garden & Pet Company shareholders’ equity	(24,527)	(18,827)	(18,266)
Noncontrolling interest	707	1,573	481
Total equity	(23,820)	(17,254)	(17,785)
Total	34,648	34,297	37,974
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	812	1,129	3,054	1,282
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	112,455	136,378	119,818
Inventories	277,121	236,935	270,618
Prepaid expenses and other assets	29,745	25,964	23,826
Total current assets	420,133	400,406	417,316
Land, buildings, improvements and equipment, net	126,594	113,244	110,934
Goodwill	215,327	216,327	209,089
Other long term assets	129,848	85,701	89,198
Intercompany receivable	586,588	567,374	456,706
Investment in subsidiaries	0	0	0
Total	1,478,490	1,383,052	1,283,243
LIABILITIES AND EQUITY
Accounts payable	81,883	64,364	68,701
Accrued expenses	50,909	50,071	46,143
Current portion of long term debt	375	375	30
Total current liabilities	133,167	114,810	114,874
Long-term debt	447	442	58
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	21,014	16,126	17,536
Other long-term obligations	68,941	71,983	57,911
Total Central Garden & Pet Company shareholders’ equity	1,254,921	1,179,691	1,092,864
Noncontrolling interest	0	0	0
Total equity	1,254,921	1,179,691	1,092,864
Total	1,478,490	1,383,052	1,283,243
Eliminations
ASSETS
Cash and cash equivalents	0	0	0	$ 0
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	0	0	0
Inventories	0	0	0
Prepaid expenses and other assets	0	0	0
Total current assets	0	0	0
Land, buildings, improvements and equipment, net	0	0	0
Goodwill	0	0	0
Other long term assets	(8,493)	(11,458)	(2,065)
Intercompany receivable	(625,147)	(600,152)	(490,054)
Investment in subsidiaries	(1,251,408)	(1,176,990)	(1,092,134)
Total	(1,885,048)	(1,788,600)	(1,584,253)
LIABILITIES AND EQUITY
Accounts payable	0	0	0
Accrued expenses	0	0	0
Current portion of long term debt	0	0	0
Total current liabilities	0	0	0
Long-term debt	0	0	0
Intercompany payable	(625,147)	(600,152)	(490,054)
Losses in excess of investment in subsidiaries	(21,014)	(16,126)	(17,536)
Other long-term obligations	(8,493)	(11,458)	(2,065)
Total Central Garden & Pet Company shareholders’ equity	(1,230,394)	(1,160,864)	(1,074,598)
Noncontrolling interest	0	0	0
Total equity	(1,230,394)	(1,160,864)	(1,074,598)
Total	$ (1,885,048)	$ (1,788,600)	$ (1,584,253)

Consolidating Condensed Finan50

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 24, 2016	Dec. 26, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	$ (13,313)	$ (481)
Additions to property, plant and equipment	(12,968)	(5,256)
Payments to acquire companies, net of cash acquired	(60,042)	(68,529)
Proceeds from the sale of business, facility and other assets	7,960	0
Change in restricted cash and cash equivalents	(71)	1,218
Investment in equity method investee	(2,000)	0
Other investing activities	(265)	(200)
Intercompany investing activities	0	0
Net cash used in investing activities	(67,386)	(72,767)
Repayments on revolving line of credit	(1,000)	(37,000)
Borrowings on revolving line of credit	1,000	79,000
Repayments of long-term debt	(74)	(400,072)
Issuance of long-term debt	0	400,000
Excess tax benefits from stock-based awards	4,356	900
Repurchase of common stock	(7,913)	(1,167)
Distribution to parent	0	0
Distribution to noncontrolling interest	(1,018)	(592)
Payment of contingent consideration liability	(860)	0
Payment of financing costs	0	(6,324)
Intercompany financing activities	0	0
Net cash provided (used) in financing activities	(5,509)	34,745
Effect of exchange rates on cash	(193)	(75)
Net decrease in cash and cash equivalents	(86,401)	(38,578)
Cash and equivalents at beginning of period	92,982	47,584
Cash and equivalents at end of period	6,581	9,006
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(27,540)	(19,914)
Additions to property, plant and equipment	(1,831)	(707)
Payments to acquire companies, net of cash acquired	(60,042)	(68,529)
Proceeds from the sale of business, facility and other assets	2
Change in restricted cash and cash equivalents	(71)	1,218
Investment in equity method investee	(2,000)
Other investing activities	(265)	(200)
Intercompany investing activities	(5,781)	(653)
Net cash used in investing activities	(69,988)	(68,871)
Repayments on revolving line of credit	(1,000)	(37,000)
Borrowings on revolving line of credit	1,000	79,000
Repayments of long-term debt	(66)	(400,065)
Issuance of long-term debt		400,000
Excess tax benefits from stock-based awards	4,356	900
Repurchase of common stock	(7,913)	(1,167)
Distribution to parent	0	0
Distribution to noncontrolling interest	0	0
Payment of contingent consideration liability	0
Payment of financing costs		(6,324)
Intercompany financing activities	21,223	18,261
Net cash provided (used) in financing activities	17,600	53,605
Effect of exchange rates on cash	(458)	(182)
Net decrease in cash and cash equivalents	(80,386)	(35,362)
Cash and equivalents at beginning of period	82,158	36,280
Cash and equivalents at end of period	1,772	918
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(4,428)	(1,065)
Additions to property, plant and equipment	(110)	(226)
Payments to acquire companies, net of cash acquired	0	0
Proceeds from the sale of business, facility and other assets	0
Change in restricted cash and cash equivalents	0	0
Investment in equity method investee	0
Other investing activities	0	0
Intercompany investing activities	0	0
Net cash used in investing activities	(110)	(226)
Repayments on revolving line of credit	0	0
Borrowings on revolving line of credit	0	0
Repayments of long-term debt	0	0
Issuance of long-term debt
Excess tax benefits from stock-based awards	0	0
Repurchase of common stock	0	0
Distribution to parent	(4,076)	(4,884)
Distribution to noncontrolling interest	(1,018)	(592)
Payment of contingent consideration liability	0
Payment of financing costs
Intercompany financing activities	3,772	1,713
Net cash provided (used) in financing activities	(1,322)	(3,763)
Effect of exchange rates on cash	162	66
Net decrease in cash and cash equivalents	(5,698)	(4,988)
Cash and equivalents at beginning of period	9,695	10,022
Cash and equivalents at end of period	3,997	5,034
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	22,731	25,382
Additions to property, plant and equipment	(11,027)	(4,323)
Payments to acquire companies, net of cash acquired	0	0
Proceeds from the sale of business, facility and other assets	7,958
Change in restricted cash and cash equivalents	0	0
Investment in equity method investee	0
Other investing activities	0	0
Intercompany investing activities	(19,214)	(19,321)
Net cash used in investing activities	(22,283)	(23,644)
Repayments on revolving line of credit	0	0
Borrowings on revolving line of credit	0	0
Repayments of long-term debt	(8)	(7)
Issuance of long-term debt
Excess tax benefits from stock-based awards	0	0
Repurchase of common stock	0	0
Distribution to parent	0	0
Distribution to noncontrolling interest	0	0
Payment of contingent consideration liability	(860)
Payment of financing costs
Intercompany financing activities	0	0
Net cash provided (used) in financing activities	(868)	(7)
Effect of exchange rates on cash	103	41
Net decrease in cash and cash equivalents	(317)	1,772
Cash and equivalents at beginning of period	1,129	1,282
Cash and equivalents at end of period	812	3,054
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(4,076)	(4,884)
Additions to property, plant and equipment	0	0
Payments to acquire companies, net of cash acquired	0	0
Proceeds from the sale of business, facility and other assets	0
Change in restricted cash and cash equivalents	0	0
Investment in equity method investee	0
Other investing activities	0	0
Intercompany investing activities	24,995	19,974
Net cash used in investing activities	24,995	19,974
Repayments on revolving line of credit	0	0
Borrowings on revolving line of credit	0	0
Repayments of long-term debt	0	0
Issuance of long-term debt
Excess tax benefits from stock-based awards	0	0
Repurchase of common stock	0	0
Distribution to parent	4,076	4,884
Distribution to noncontrolling interest	0	0
Payment of contingent consideration liability	0
Payment of financing costs
Intercompany financing activities	(24,995)	(19,974)
Net cash provided (used) in financing activities	(20,919)	(15,090)
Effect of exchange rates on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and equivalents at beginning of period	0	0
Cash and equivalents at end of period	$ 0	$ 0