Central Garden & Pet (CENT) 10-Q 3 Aug 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2018	Jul. 27, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	CENT
Entity Registrant Name	CENTRAL GARDEN & PET CO
Entity Central Index Key	887,733
Current Fiscal Year End Date	--09-29
Entity Filer Category	Large Accelerated Filer
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		12,145,135
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		38,400,485
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	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
Current assets:
Cash and cash equivalents	$ 204,388	$ 32,397	$ 14,473
Restricted cash	13,978	12,645	10,999
Accounts receivable (less allowance for doubtful accounts of $22,021, $21,277 and $21,436)	348,781	237,868	279,504
Inventories	428,007	382,101	383,449
Prepaid expenses and other	26,735	18,045	21,558
Total current assets	1,021,889	683,056	709,983
Land, buildings, improvements and equipment—net	211,817	180,913	177,784
Goodwill	268,243	256,275	230,385
Other intangible assets—net	138,610	116,067	90,004
Other assets	67,846	70,595	113,185
Total	1,708,405	1,306,906	1,321,341
Current liabilities:
Accounts payable	108,129	103,283	106,408
Accrued expenses	122,897	116,549	112,091
Current portion of long-term debt	119	375	375
Total current liabilities	231,145	220,207	218,874
Long-term debt	691,741	395,278	435,074
Deferred taxes and other long-term obligations	40,798	54,279	38,386
Equity:
Additional paid-in capital	392,412	396,790	392,995
Accumulated earnings	352,355	239,329	235,070
Accumulated other comprehensive loss	(1,153)	(951)	(1,487)
Total Central Garden & Pet Company shareholders’ equity	744,135	635,686	627,095
Noncontrolling interest	586	1,456	1,912
Total equity	744,721	637,142	629,007
Total	1,708,405	1,306,906	1,321,341
Common stock, $0.01 par value: 12,145,135, 12,160,023, and 12,160,023 shares outstanding at June 30, 2018, June 24, 2017 and September 30, 2017
Equity:
Common stock	121	122	122
Total equity	121	122	122
Class A common stock, $0.01 par value: 38,373,324, 37,933,970 and 38,019,736 shares outstanding at June 30, 2018, June 24, 2017 and September 30, 2017
Equity:
Common stock	384	380	379
Total equity	384	380	379
Class B stock, $0.01 par value: 1,652,262 shares outstanding
Equity:
Common stock	16	16	16
Total equity	$ 16	$ 16	$ 16

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
Accounts receivable allowance for doubtful accounts	$ 22,021	$ 21,436	$ 21,277
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common Stock
Common stock, shares outstanding (in shares)	12,145,135	12,160,023	12,160,023
Class A Common Stock
Common stock, shares outstanding (in shares)	38,373,324	38,019,736	37,933,970
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Class B Common Stock
Common stock, shares outstanding (in shares)	1,652,262	1,652,262	1,652,262
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Income Statement [Abstract]
Net sales	$ 657,943	$ 574,592	$ 1,713,048	$ 1,564,014
Cost of goods sold and occupancy	455,879	391,319	1,184,690	1,076,534
Gross profit	202,064	183,273	528,358	487,480
Selling, general and administrative expenses	141,245	125,340	379,232	345,749
Operating income	60,819	57,933	149,126	141,731
Interest expense	(10,597)	(7,273)	(28,577)	(20,976)
Interest income	584	53	1,464	99
Other income (expense)	2,126	1,626	542	(306)
Income before income taxes and noncontrolling interest	52,932	52,339	122,555	120,548
Income tax expense	11,395	19,450	8,802	44,621
Income including noncontrolling interest	41,537	32,889	113,753	75,927
Net income (loss) attributable to noncontrolling interest	(8)	641	727	1,358
Net income attributable to Central Garden & Pet Company	$ 41,545	$ 32,248	$ 113,026	$ 74,569
Net income per share attributable to Central Garden & Pet Company:
Basic (in dollars per share)	$ 0.81	$ 0.64	$ 2.22	$ 1.49
Diluted (in dollars per share)	$ 0.79	$ 0.62	$ 2.15	$ 1.44
Weighted average shares used in the computation of net income per share:
Basic (in shares)	51,134	50,507	50,938	50,084
Diluted (in shares)	52,575	51,825	52,670	51,769

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Statement of Comprehensive Income [Abstract]
Income including noncontrolling interest	$ 41,537	$ 32,889	$ 113,753	$ 75,927
Other comprehensive income (loss):
Foreign currency translation	(480)	172	(202)	(193)
Total comprehensive income	41,057	33,061	113,551	75,734
Comprehensive income (loss) attributable to noncontrolling interest	(8)	641	727	1,358
Comprehensive income attributable to Central Garden & Pet Company	$ 41,065	$ 32,420	$ 112,824	$ 74,376

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017
Cash flows from operating activities:
Net income	$ 113,753	$ 75,927
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation and amortization	34,872	31,374
Amortization of deferred financing costs	1,290	1,021
Stock-based compensation	8,567	8,189
Excess tax benefits from stock-based awards	0	(17,205)
Deferred income taxes	(13,447)	10,420
(Gain) loss on sale of property and equipment	(18)	96
Gain on sale of facility	0	(2,050)
Other	2,732	1,241
Change in assets and liabilities (excluding businesses acquired):
Accounts receivable	(101,608)	(74,234)
Inventories	(14,856)	(17,347)
Prepaid expenses and other assets	(14,290)	11,774
Accounts payable	(1,113)	2,901
Accrued expenses	216	10,629
Other long-term obligations	1,664	(88)
Net cash provided by operating activities	17,762	42,648
Cash flows from investing activities:
Additions to property and equipment	(27,003)	(37,087)
Payments to acquire companies, net of cash acquired	(86,777)	(106,821)
Proceeds from the sale of business, facility and other assets	0	8,301
Change in restricted cash	(1,333)	(89)
Investments	(8,048)	(11,495)
Other investing activities	(2,655)	(2,735)
Net cash used in investing activities	(125,816)	(149,926)
Cash flows from financing activities:
Repayments of long-term debt	(395)	(456)
Proceeds from issuance of long-term debt	300,000	0
Borrowings under revolving line of credit	23,000	456,000
Repayments under revolving line of credit	(23,000)	(416,000)
Repurchase of common stock, including shares surrendered for tax withholding	(12,942)	(25,654)
Payment of contingent consideration liability	(204)	(1,222)
Distribution to noncontrolling interest	(1,597)	(1,019)
Payment of financing costs	(4,770)	0
Excess tax benefits from stock-based awards	0	17,205
Net cash provided by financing activities	280,092	28,854
Effect of exchange rate changes on cash and cash equivalents	(47)	(85)
Net increase (decrease) in cash and cash equivalents	171,991	(78,509)
Cash and equivalents at beginning of period	32,397	92,982
Cash and equivalents at end of period	204,388	14,473
Supplemental information:
Cash paid for interest	26,297	27,075
Cash paid for income taxes	$ 18,474	$ 5,414

Basis of Presentation

Basis of Presentation	9 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and June 24, 2017 , the condensed consolidated statements of operations and the condensed consolidated statements of comprehensive income for the three and nine months ended June 30, 2018 and June 24, 2017 and the condensed consolidated statements of cash flows for the nine months ended June 30, 2018 and June 24, 2017 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. Due to the seasonal nature of the Company’s garden business, the results of operations for the three and nine months ended June 30, 2018 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 2017 Annual Report on Form 10-K, which has previously been filed with the Securities and Exchange Commission. The September 30, 2017 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. Restricted Cash Restricted cash includes cash and highly liquid instruments that are used as collateral for stand-alone letter of credit agreements related to normal business transactions. These agreements require the Company to maintain specified amounts of cash as collateral in segregated accounts to support the letters of credit issued thereunder, which will affect the amount of cash the Company has available for other uses. The amount of cash collateral in these segregated accounts was approximately $14.0 million , $11.0 million and $12.6 million as of June 30, 2018 , June 24, 2017 and September 30, 2017 , respectively, and is reflected in restricted cash on the condensed consolidated balance sheets. Recent Accounting Pronouncements and U.S. Tax Reform Accounting Pronouncements Recently Adopted Stock Based Compensation In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, Stock Compensation , which is intended to simplify several aspects of the accounting for share-based payment award transactions. ASU 2016-09 (i) requires all income tax effects of awards to be recognized in the income statement when the awards vest or are settled, (ii) requires classification of excess tax benefits as an operating activity in the statement of cash flows rather than a financing activity, (iii) eliminates the requirement to defer recognition of an excess tax benefit until the benefit is realized through a reduction to taxes payable, (iv) modifies statutory withholding tax requirements and (v) provides for a policy election to account for forfeitures as they occur. The Company adopted ASU 2016-09 on October 1, 2017. As a result of the adoption of ASU 2016-09, the Company now records excess tax benefits currently in its provision for income taxes. Upon adoption, the Company determined it had no previously unrecognized excess tax benefits. Additionally, the Company elected to account for forfeitures as they occur using a modified retrospective transition method, which requires the Company to record a cumulative-effect adjustment to accumulated earnings, and the Company determined that the cumulative impact was immaterial. The Company presents its excess tax benefits as a component of operating cash flows rather than financing cash flows on a prospective basis. 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. The Company adopted ASU 2015-11 on October 1, 2017. The adoption of ASU 2015-11 did not have a material impact on the Company's 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 in the first quarter of its fiscal year ending September 28, 2019. 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 expects to adopt under the modified retrospective approach, which recognizes the cumulative effect of adoption as an adjustment to retained earnings at the date of initial application. The Company has made progress on its evaluation of the amended guidance, including identification of revenue streams and customer contract reviews. The Company is applying the five-step model to those contracts and revenue streams to evaluate the quantitative and qualitative impacts the new standard will have on its business and reported revenues. Additionally, the Company is also analyzing the impact of the new standard on its current accounting policies and internal controls. The majority of the Company's revenue is generated from sales of pet and garden products, which will continue to be recognized when control of the goods is transferred to the customer. The Company generally anticipates having substantially similar performance obligations under the amended guidance as compared with deliverables and units of account currently being recognized. The Company intends to make policy elections within the amended standard that are consistent with its current accounting. The Company does not expect the adoption of this amended standard to have a material impact on its condensed consolidated financial statements. The Company anticipates adopting this amended standard on a modified retrospective basis in its first quarter of fiscal 2019. 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 its 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 the Company will record material long-term operating lease liabilities and long-term right-of-use assets upon the adoption of ASU 2016-02 . 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 the Company in the first quarter of its fiscal year ending September 28, 2019. 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, or the Company's first quarter of fiscal 2019. The Company held restricted cash balances of $14.0 million , $11.0 million and $12.6 million as of June 30, 2018 , June 24, 2017 and September 30, 2017 , respectively. The Company does not anticipate the adoption of ASU 2016-18 will have a material impact on its consolidated financial statements and related disclosures. Business Combinations In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business (ASU 2017-01), which requires an evaluation of whether substantially all of the fair value of assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If so, the transaction does not qualify as a business. The guidance also requires an acquired business to include at least one substantive process and narrows the definition of outputs. The Company is required to apply this guidance to annual periods beginning after December 15, 2017, including interim periods within those periods, or the Company's first quarter of fiscal 2019. The adoption of this ASC may have an impact on accounting for any future acquisitions the Company may have. Goodwill In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment . The new guidance simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The new guidance is effective for annual periods or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019, or the Company's first quarter of fiscal 2021. The amendment should be applied on a prospective basis. Based on the Company's most recent annual goodwill impairment test performed as of June 25, 2017, there were no reporting units for which the carrying amount of the reporting unit exceeded its fair value; therefore, this ASU would not currently have an impact on the Company's consolidated financial statements and related disclosures. However, if upon adoption the carrying amount of a reporting unit exceeds its fair value, the Company would be impacted by the amount of impairment recognized. Income Taxes On December 22, 2017, the U.S. Tax Cuts and Jobs Act (the “Tax Reform Act”) was signed into law by the U.S. government. The Tax Reform Act significantly revised the U.S. corporate income tax code by, among other things, lowering the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018. U.S. GAAP requires that the impact of tax legislation be recognized in the period in which the law was enacted. The Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 (“SAB 118”) on December 22, 2017. This guidance allows registrants a “measurement period,” not to exceed one year from the date of enactment, to complete their accounting for the tax effects of the Tax Reform Act. SAB 118 further directs that during the measurement period, registrants who are able to make reasonable estimates of the tax effects of the Tax Reform Act should include those amounts in their financial statements as “provisional” amounts. Registrants should reflect adjustments over subsequent periods as they are able to refine their estimates and complete their accounting for the tax effects of the Tax Reform Act. The Company has made reasonable estimates and recorded provisional amounts within the meaning of SAB 118. Any adjustments recorded to the provisional amounts through the first quarter of fiscal 2019 will be included as an adjustment to tax expense. The provisional amounts incorporate assumptions made based upon the Company’s current interpretation of the Tax Reform Act and may change as the Company receives additional clarification and implementation guidance. In March 2018, the FASB issued ASU No. 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 . This ASU adds guidance that answers questions regarding how certain income tax effects from the Tax Reform Act should be applied to companies’ financial statements. The guidance also lists which financial statement disclosures are required under a measurement period approach. As a result of the Tax Reform Act, the Company recorded a provisional tax benefit of $16.3 million due to the remeasurement of its deferred tax assets and liabilities in the three months ended December 30, 2017. The Company has not made any changes to this provisional tax benefit during the period ended June 30, 2018. This tax benefit represents provisional amounts and the Company’s current best estimates.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2018
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 June 30, 2018 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ — $ — $ 7,645 $ 7,645 Total liabilities $ — $ — $ 7,645 $ 7,645 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 June 24, 2017 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ — $ — $ 4,095 $ 4,095 Total liabilities $ — $ — $ 4,095 $ 4,095 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 30, 2017 : Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ — $ — $ 9,343 $ 9,343 Total liabilities $ — $ — $ 9,343 $ 9,343 (a) The liability for contingent consideration relates to an earn-out for B2E, acquired in December 2012, future performance-based contingent payments for Hydro-Organics Wholesale, Inc., acquired in October 2015, and future performance-based contingent payment for Segrest, Inc., acquired in October 2016. 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 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 June 30, 2018 and June 24, 2017 (in thousands): Amount Balance September 30, 2017 $ 9,343 Estimated contingent performance-based consideration established at the time of acquisition — Changes in the fair value of contingent performance-based payments established at the time of acquisition (1,494 ) Performance-based payments (204 ) Balance June 30, 2018 $ 7,645 Amount Balance September 24, 2016 $ 5,113 Estimated contingent performance-based consideration established at the time of acquisition — Changes in the fair value of contingent performance-based payments established at the time of acquisition 204 Performance-based payments (1,222 ) Balance June 24, 2017 $ 4,095 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 June 30, 2018 and June 24, 2017 , the Company was not required to measure any significant non-financial assets and liabilities at fair value. Fair Value of Other Financial Instruments In December 2017, the Company issued $300 million aggregate principal amount of 5.125% senior notes due February 2028 (the "2028 Notes"). The estimated fair value of the Company's 2028 Notes as of June 30, 2018 was $278.7 million compared to a carrying value of $295.5 million . 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 June 30, 2018 , June 24, 2017 and September 30, 2017 was $414.5 million , $430.5 million and $427.9 million , respectively, compared to a carrying value of $395.8 million , $395.0 million and $395.2 million , respectively.

Acquisitions

Acquisitions	9 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Acquisitions	Acquisitions General Pet Supply On April 2, 2018, the Company purchased all of the business assets of General Pet Supply, a leading Midwestern U.S. supplier of pet food and supplies for a purchase price of approximately $24.5 million . The purchase price exceeded the estimated fair value of the net tangible assets acquired by approximately $14.1 million , which is included in other assets in the Company’s condensed consolidated balance sheet as of June 30, 2018 . The Company has not yet finalized the allocation of the purchase price to the fair value of the tangible assets, intangible assets and liabilities acquired. Financial results of General Pet Supply have been included in the results of operations within the Pet segment since the date of acquisition. The acquisition is expected to broaden Central's national pet supplies distribution footprint, expand its food distribution business, and provide the Company with access to the veterinary channel. Bell Nursery Holdings, LLC On March 12, 2018, the Company purchased Bell Nursery Holdings, LLC ("Bell"), a leading grower and distributor of live flowers and plants in the mid-Atlantic region of the United States, for a purchase price of approximately $61 million plus contingent consideration of up to $10 million . The purchase price exceeded the estimated fair value of the net tangible assets acquired by approximately $11.6 million , which is included in other assets in the condensed consolidated balance sheet as of June 30, 2018 . The Company has not yet finalized the allocation of the purchase price to the fair value of the tangible assets, intangible assets and liabilities acquired. Financial results of Bell have been included in the results of operations within the Garden segment since the date of acquisition. The acquisition is expected to complement the Company's existing garden portfolio. K&H Manufacturing On April 28, 2017, the Company purchased K&H Manufacturing ("K&H"), a producer of premium pet supplies and the largest marketer of heated pet products in the country, for a purchase price of approximately $48.0 million . The purchase price exceeded the estimated fair value of the net tangible assets acquired by approximately $41.8 million , of which $29.2 million was allocated to identified intangible assets and approximately $12 million is included in goodwill in the Company’s condensed consolidated balance sheet as of June 30, 2018 . Financial results of K&H have been included in the results of operations within the Pet segment since the date of acquisition. The following table summarizes the purchase price and recording of fair values of the assets acquired and liabilities assumed as of the acquisition date and subsequent adjustments. In thousands Amounts Previously Recognized as of Acquisition Date (1) Measurement Period Adjustments Amounts Recognized as of Acquisition Date (as Adjusted) Current assets, net of cash and cash equivalents acquired $ 5,439 $ 613 $ 6,052 Land, buildings, improvements and equipment - net 315 — 315 Goodwill — 11,968 11,968 Other assets 41,781 (41,781 ) — Other intangible assets - net — 29,200 29,200 Current liabilities (757 ) — (757 ) Net assets acquired, less cash and cash equivalents $ 46,778 $ — $ 46,778 (1) As previously reported in the Company's Form 10-Q for the periods ended June 24, 2017 and December 30, 2017, and the Company's Form 10-K for the period ended September 30, 2017. Proforma financial information has not been presented as the General Pet Supply, Bell and K&H acquisitions were not considered material to the Company's overall consolidated financial statements during the periods presented.

Inventories, net

Inventories, net	9 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Inventories, net	Inventories, net Inventories, net of allowance for obsolescence, consist of the following (in thousands): June 30, 2018 June 24, 2017 September 30, 2017 Raw materials $ 118,826 $ 118,097 $ 116,591 Work in progress 33,306 16,573 16,394 Finished goods 263,416 243,053 241,420 Supplies 12,459 5,726 7,696 Total inventories, net $ 428,007 $ 383,449 $ 382,101

Goodwill

Goodwill	9 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The Company tests goodwill for impairment annually (as of the first day of the fourth fiscal quarter), 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, by first assessing qualitative factors to determine whether it is more likely than not the fair value of the reporting unit is less than its carrying amount. If it is determined that it is more likely than not the fair value of the reporting unit is greater than its carrying amount, it is unnecessary to perform the two-step goodwill impairment test. If it is determined that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the two-step test is performed to identify potential goodwill impairment. Based on certain circumstances, the Company may elect to bypass the qualitative assessment and proceed directly to performing the first step of the two-step goodwill impairment test, which compares the fair value of the Company’s reporting units to their related carrying values, including goodwill. If the fair value of the reporting unit is less than its carrying value, the Company performs an additional step to determine the implied fair value of goodwill associated with that reporting unit. The implied fair value of goodwill is determined by first allocating the fair value of the reporting unit to all of its assets and liabilities and then computing the excess of the reporting unit’s fair value over the amounts assigned to the assets and liabilities. If the carrying value of goodwill exceeds the implied fair value of goodwill, such excess represents the amount of goodwill impairment, and, accordingly, the Company recognizes such impairment. The Company’s goodwill impairment analysis also includes a comparison of the aggregate estimated fair value of its two reporting units to the Company’s total market capitalization.

Other Intangible Assets

Other Intangible Assets	9 Months Ended
	Jun. 30, 2018
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) June 30, 2018 Marketing-related intangible assets – amortizable $ 16.9 $ (13.8 ) $ — $ 3.1 Marketing-related intangible assets – nonamortizable 70.6 — (26.0 ) 44.6 Total 87.5 (13.8 ) (26.0 ) 47.7 Customer-related intangible assets – amortizable 115.7 (39.7 ) 76.0 Other acquired intangible assets – amortizable 22.1 (13.8 ) 8.3 Other acquired intangible assets – nonamortizable 7.8 (1.2 ) 6.6 Total 29.9 (13.8 ) (1.2 ) 14.9 Total other intangible assets $ 233.1 $ (67.3 ) $ (27.2 ) $ 138.6 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) June 24, 2017 Marketing-related intangible assets – amortizable $ 14.9 $ (11.9 ) $ — $ 3.0 Marketing-related intangible assets – nonamortizable 62.7 — (26.0 ) 36.7 Total 77.6 (11.9 ) (26.0 ) 39.7 Customer-related intangible assets – amortizable 64.3 (29.0 ) — 35.3 Other acquired intangible assets – amortizable 20.8 (12.4 ) — 8.4 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 28.6 (12.4 ) (1.2 ) 15.0 Total other intangible assets $ 170.5 $ (53.3 ) $ (27.2 ) $ 90.0 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) September 30, 2017 Marketing-related intangible assets – amortizable $ 16.9 $ (12.7 ) $ — $ 4.2 Marketing-related intangible assets – nonamortizable 62.7 — (26.0 ) 36.7 Total 79.6 (12.7 ) (26.0 ) 40.9 Customer-related intangible assets – amortizable 91.6 (32.2 ) — 59.4 Other acquired intangible assets – amortizable 22.1 (12.9 ) — 9.2 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 29.9 (12.9 ) (1.2 ) 15.8 Total other intangible assets $ 201.1 $ (57.8 ) $ (27.2 ) $ 116.1 Other acquired intangible assets include contract-based and technology-based intangible assets. As part of its acquisition of K&H in the second quarter of fiscal 2017, the Company acquired approximately $7.9 million of indefinite-lived marketing- related intangible assets and $21.3 million of customer-related intangible assets, which will be amortized over a ten year life. 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. Other factors indicating the carrying value of the Company’s amortizable intangible assets may not be recoverable were not present in fiscal 2017 or during the nine months ended June 30, 2018 , and accordingly, no impairment testing was performed on these assets. The Company amortizes its acquired intangible assets with definite lives over periods ranging from 3 to 25 years; over weighted average remaining lives of 4 years for marketing-related intangibles, 10 years for customer-related intangibles and 11 years for other acquired intangibles. Amortization expense for intangibles subject to amortization was approximately $2.9 million and $1.4 million for the three months ended June 30, 2018 and June 24, 2017 , respectively, and $8.7 million and $4.3 million for the nine months ended June 30, 2018 and June 24, 2017 , 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 $10 million per year from fiscal 2018 through fiscal 2022. .

Long-Term Debt

Long-Term Debt	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consists of the following: June 30, 2018 June 24, 2017 September 30, 2017 (in thousands) Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 $ 400,000 $ 400,000 $ 400,000 Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 300,000 — — Unamortized debt issuance costs (8,741 ) (5,039 ) (4,840 ) Net carrying value 691,259 394,961 395,160 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 — 40,000 — Other notes payable 601 488 493 Total 691,860 435,449 395,653 Less current portion (119 ) (375 ) (375 ) Long-term portion $ 691,741 $ 435,074 $ 395,278 Senior Notes $300 Million 5.125% Senior Notes On December 14, 2017, the Company issued $300 million aggregate principal amount of 5.125% senior notes due February 2028 (the "2028 Notes"). The Company will use the net proceeds from the offering to finance future acquisitions and for general corporate purposes. The Company incurred approximately $4.8 million of debt issuance costs in conjunction with this transaction, which included underwriter fees and legal, accounting and rating agency expenses. The debt issuance costs are being amortized over the term of the 2028 Notes. The 2028 Notes require semiannual interest payments on February 1 and August 1, commencing August 1, 2018. The 2028 Notes are unconditionally guaranteed on a senior basis by the Company's existing and future domestic restricted subsidiaries who are borrowers under or guarantors of Central's senior secured revolving credit facility or who guarantee the 2023 Notes. The Company may redeem some or all of the 2028 Notes at any time, at its option, prior to January 1, 2023 at the principal amount plus a “make whole” premium. At any time prior to January 1, 2021, 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 105.125% of the principal amount of the notes. The Company may redeem some or all of the 2028 Notes, at its option, at any time on or after January 1, 2023 for 102.563% , on or after January 1, 2024 for 101.708% , on or after January 1, 2025 for 100.854% , and on or after January 1, 2026 for 100.0% , plus accrued and unpaid interest. The holders of the 2028 Notes have the right to require us to repurchase all or a portion of the 2028 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 2028 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 financial covenants as of June 30, 2018 . $400 Million 6.125% Senior Notes On November 9, 2015, the Company issued $400 million aggregate principal amount of 6.125% senior notes due November 2023 (the "2023 Notes"). 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 ("2018 Notes") at a price of 102.063% of the principal amount and to pay fees and expenses related to the offering. 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 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 are being amortized over the term of the 2023 Notes. The 2023 Notes require semiannual interest payments on May 15 and November 15. 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 financial covenants as of June 30, 2018 . 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 “Credit Facility”). The Credit Facility matures on April 22, 2021. The Company may borrow, repay and reborrow amounts under the Credit Facility until its maturity date, at which time all amounts outstanding under the Credit Facility must be repaid in full. As of June 30, 2018 , there were no borrowings outstanding and no letters of credit outstanding under the Credit Facility. There were other letters of credit of $3.3 million outstanding as of June 30, 2018 . The 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 June 30, 2018 , the borrowing base and remaining borrowing availability was $400.0 million . 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 consolidated senior leverage ratio. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25% - 1.50% , and was 1.25% as of June 30, 2018 , and such applicable margin for Base Rate borrowings fluctuates between 0.25% - 0.5% , and was 0.25% as of June 30, 2018 . As of June 30, 2018 , the applicable interest rate related to Base Rate borrowings was 5.3% , and the applicable interest rate related to LIBOR-based borrowings was 3.3% . 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 are being amortized over the term of the Credit Facility. The 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 Credit Facility is secured by substantially all assets of the Company. The Company was in compliance with all financial covenants under the Credit Facility during the quarter ended June 30, 2018 .

Supplemental Equity Information

Supplemental Equity Information	9 Months Ended
	Jun. 30, 2018
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 six months ended June 30, 2018 and June 24, 2017 . Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Total Noncontrolling Interest Total Balance September 30, 2017 $ 122 $ 380 $ 16 $ 396,790 $ 239,329 $ (951 ) $ 635,686 $ 1,456 $ 637,142 Comprehensive income 113,026 (202 ) 112,824 727 113,551 Amortization of share-based awards 6,865 6,865 6,865 Restricted share activity, including net share settlement (1 ) 1 (7,135 ) (7,135 ) (7,135 ) Issuance of common stock, including net share settlement of stock options 3 (4,108 ) (4,105 ) (4,105 ) Distribution to Noncontrolling interest (1,597 ) (1,597 ) Balance June 30, 2018 $ 121 $ 384 $ 16 $ 392,412 $ 352,355 $ (1,153 ) $ 744,135 $ 586 $ 744,721 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) 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 74,569 (193 ) 74,376 1,358 75,734 Amortization of share-based awards 6,377 6,377 6,377 Restricted share activity, including net share settlement (1 ) (7,491 ) (7,492 ) (7,492 ) Issuance of common stock, including net share settlement of stock options 2 6 (16,358 ) (16,350 ) (16,350 ) Tax benefit on stock option exercise, net of tax deficiency 17,170 17,170 17,170 Distribution to Noncontrolling interest (1,019 ) (1,019 ) Balance June 24, 2017 $ 122 $ 379 $ 16 $ 392,995 $ 235,070 $ (1,487 ) $ 627,095 $ 1,912 $ 629,007

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company recognized share-based compensation expense of $8.6 million and $8.2 million for the nine months ended June 30, 2018 and June 24, 2017 , respectively, as a component of selling, general and administrative expenses. The tax benefit associated with share-based compensation expense for the nine months ended June 30, 2018 and June 24, 2017 was $2.4 million and $3.0 million , respectively.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Jun. 30, 2018
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 Nine Months Ended June 30, 2018 June 30, 2018 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 41,545 51,134 $ 0.81 $ 113,026 50,938 $ 2.22 Effect of dilutive securities: Options to purchase common stock 932 (0.01 ) 1,058 (0.05 ) Restricted shares 509 (0.01 ) 674 (0.02 ) Diluted EPS: Net income available to common shareholders $ 41,545 52,575 $ 0.79 $ 113,026 52,670 $ 2.15 Three Months Ended Nine Months Ended June 24, 2017 June 24, 2017 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 32,248 50,507 $ 0.64 $ 74,569 50,084 $ 1.49 Effect of dilutive securities: Options to purchase common stock 810 (0.01 ) 1,080 (0.03 ) Restricted shares 508 (0.01 ) 605 (0.02 ) Diluted EPS: Net income available to common shareholders $ 32,248 51,825 $ 0.62 $ 74,569 51,769 $ 1.44 Options to purchase 2.4 million shares of common stock at prices ranging from $6.43 to $38.10 per share were outstanding at June 30, 2018 , and options to purchase 2.7 million shares of common stock at prices ranging from $6.43 to $31.76 per share were outstanding at June 24, 2017 . For each of the three month periods ended June 30, 2018 and June 24, 2017 , options to purchase 0.6 million shares of common stock were outstanding but were not included in the computation of diluted earnings per share, because the option exercise prices were greater than the average market price of the common shares and, therefore, the effect would be anti-dilutive. For the nine months ended June 30, 2018 and June 24, 2017 , options to purchase 0.6 million shares of common stock were outstanding but were not included in the computation of diluted earnings per share, because the option exercise prices were greater than the average market price of the common shares and, therefore, the effect would be anti-dilutive.

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2018
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 Nine Months Ended June 30, June 24, June 30, June 24, Net sales: Pet segment $ 354,760 $ 313,437 $ 1,001,497 $ 915,876 Garden segment 303,183 261,155 711,551 648,138 Total net sales $ 657,943 $ 574,592 $ 1,713,048 $ 1,564,014 Operating Income Pet segment 39,242 36,092 108,202 104,143 Garden segment 40,929 38,369 93,975 87,050 Corporate (19,352 ) (16,528 ) (53,051 ) (49,462 ) Total operating income 60,819 57,933 149,126 141,731 Interest expense - net (10,013 ) (7,220 ) (27,113 ) (20,877 ) Other income (expense) 2,126 1,626 542 (306 ) Income tax expense 11,395 19,450 8,802 44,621 Income including noncontrolling interest 41,537 32,889 113,753 75,927 Net income (loss) attributable to noncontrolling interest (8 ) 641 727 1,358 Net income attributable to Central Garden & Pet Company $ 41,545 $ 32,248 $ 113,026 $ 74,569 Depreciation and amortization: Pet segment $ 7,626 6,794 $ 21,715 $ 18,798 Garden segment 2,789 1,651 6,065 4,686 Corporate 2,172 2,585 7,092 7,890 Total depreciation and amortization $ 12,587 $ 11,030 $ 34,872 $ 31,374 June 30, June 24, September 30, Assets: Pet segment $ 687,561 $ 622,567 $ 612,337 Garden segment 486,603 368,365 311,026 Corporate 534,241 330,409 383,543 Total assets $ 1,708,405 $ 1,321,341 $ 1,306,906 Goodwill (included in corporate assets above): Pet segment $ 262,770 $ 224,912 $ 250,802 Garden segment 5,473 5,473 5,473 Total goodwill $ 268,243 $ 230,385 $ 256,275

Consolidating Condensed Financi

Consolidating Condensed Financial Information of Guarantor Subsidiaries	9 Months Ended
	Jun. 30, 2018
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 and 2028 Notes. Certain subsidiaries and operating divisions are not guarantors of the 2023 Notes and 2028 Notes. Those subsidiaries that are guarantors and co-obligors of the 2023 Notes and 2028 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 K&H Manufacturing, LLC Kaytee Products, Inc. Matson, LLC New England Pottery, LLC Pennington Seed, Inc. (including Gro Tec, Inc., NEXGEN Turf Research, LLC 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, Aquatica Tropicals, Inc., Quality Pets, LLC and Midwest Tropicals, LLC) T.F.H. Publications, Inc. Wellmark International (including B2E Corporation, B2E Microbials, LLC, B2E Manufacturing, LLC, Four Star Microbial Products, LLC 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. CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 208,095 $ 93,122 $ 379,059 $ (22,333 ) $ 657,943 Cost of goods sold and occupancy 161,192 67,308 247,559 (20,180 ) 455,879 Gross profit 46,903 25,814 131,500 (2,153 ) 202,064 Selling, general and administrative expenses 45,974 14,837 82,587 (2,153 ) 141,245 Operating income (loss) 929 10,977 48,913 — 60,819 Interest expense (10,470 ) (125 ) (2 ) (10,597 ) Interest income 583 1 — 584 Other (expense) income 1,965 (394 ) 555 2,126 Income (loss) before taxes and equity in earnings (losses) of affiliates (6,993 ) 10,459 49,466 — 52,932 Income tax expense (benefit) (2,633 ) 236 13,792 11,395 Equity in earnings (losses) of affiliates 45,905 — 261 (46,166 ) — Net income (loss) including noncontrolling interest 41,545 10,223 35,935 (46,166 ) 41,537 Net income attributable to noncontrolling interest — (8 ) — — (8 ) Net income (loss) attributable to Central Garden & Pet Company $ 41,545 $ 10,231 $ 35,935 $ (46,166 ) $ 41,545 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 184,719 $ 29,067 $ 387,333 $ (26,527 ) $ 574,592 Cost of goods sold and occupancy 142,533 20,636 252,678 (24,528 ) 391,319 Gross profit 42,186 8,431 134,655 (1,999 ) 183,273 Selling, general and administrative expenses 39,234 5,476 82,629 (1,999 ) 125,340 Operating income (loss) 2,952 2,955 52,026 — 57,933 Interest expense (7,213 ) (54 ) (6 ) — (7,273 ) Interest income 53 — — — 53 Other expense 1,064 86 476 — 1,626 Income (loss) before taxes and equity in earnings (losses) of affiliates (3,144 ) 2,987 52,496 — 52,339 Income tax expense (benefit) (1,178 ) 1,096 19,532 — 19,450 Equity in earnings (losses) of affiliates 34,214 — 1,302 (35,516 ) — Net income (loss) including noncontrolling interest 32,248 1,891 34,266 (35,516 ) 32,889 Net income attributable to noncontrolling interest — 641 — — 641 Net income (loss) attributable to Central Garden & Pet Company $ 32,248 $ 1,250 $ 34,266 $ (35,516 ) $ 32,248 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 562,620 $ 139,298 $ 1,077,831 $ (66,701 ) $ 1,713,048 Cost of goods sold and occupancy 438,539 103,316 704,682 (61,847 ) 1,184,690 Gross profit 124,081 35,982 373,149 (4,854 ) 528,358 Selling, general and administrative expenses 124,290 25,274 234,522 (4,854 ) 379,232 Operating income (loss) (209 ) 10,708 138,627 — 149,126 Interest expense (28,365 ) (203 ) (9 ) — (28,577 ) Interest income 1,461 3 — — 1,464 Other income (expense) 155 (140 ) 527 — 542 Income (loss) before taxes and equity in earnings of affiliates (26,958 ) 10,368 139,145 — 122,555 Income tax expense (benefit) (1,961 ) (31 ) 10,794 — 8,802 Equity in earnings of affiliates 138,023 — 1,202 (139,225 ) — Net income including noncontrolling interest 113,026 10,399 129,553 (139,225 ) 113,753 Net income attributable to noncontrolling interest — 727 — — 727 Net income attributable to Central Garden & Pet Company $ 113,026 $ 9,672 $ 129,553 $ (139,225 ) $ 113,026 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 531,028 $ 69,183 $ 1,032,444 $ (68,641 ) $ 1,564,014 Cost of goods sold and occupancy 409,262 52,442 678,798 (63,968 ) 1,076,534 Gross profit 121,766 16,741 353,646 (4,673 ) 487,480 Selling, general and administrative expenses 114,546 14,014 221,862 (4,673 ) 345,749 Operating income 7,220 2,727 131,784 — 141,731 Interest expense (20,823 ) (136 ) (17 ) — (20,976 ) Interest income 98 1 — — 99 Other income (expense) (276 ) (301 ) 271 — (306 ) Income (loss) before taxes and equity in earnings of affiliates (13,781 ) 2,291 132,038 — 120,548 Income tax expense (benefit) (5,088 ) 1,133 48,576 — 44,621 Equity in earnings of affiliates 83,262 — 875 (84,137 ) — Net income including noncontrolling interest 74,569 1,158 84,337 (84,137 ) 75,927 Net income attributable to noncontrolling interest — 1,358 — — 1,358 Net income (loss) attributable to Central Garden & Pet Company $ 74,569 $ (200 ) $ 84,337 $ (84,137 ) $ 74,569 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 41,545 $ 10,223 $ 35,935 $ (46,166 ) $ 41,537 Other comprehensive income (loss): Foreign currency translation (480 ) (323 ) (35 ) 358 (480 ) Total comprehensive income 41,065 9,900 35,900 (45,808 ) 41,057 Comprehensive loss attributable to noncontrolling interests — (8 ) — — (8 ) Comprehensive income attributable to Central Garden & Pet Company $ 41,065 $ 9,908 $ 35,900 $ (45,808 ) $ 41,065 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 32,248 $ 1,891 $ 34,266 $ (35,516 ) $ 32,889 Other comprehensive income: Foreign currency translation 172 116 19 (135 ) 172 Total comprehensive income 32,420 2,007 34,285 (35,651 ) 33,061 Comprehensive income attributable to noncontrolling interests — 641 — — 641 Comprehensive income attributable to Central Garden & Pet Company $ 32,420 $ 1,366 $ 34,285 $ (35,651 ) $ 32,420 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Nine Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 113,026 $ 10,399 $ 129,553 $ (139,225 ) $ 113,753 Other comprehensive loss: — — — — Foreign currency translation (202 ) (74 ) (99 ) 173 (202 ) Total comprehensive income 112,824 10,325 129,454 (139,052 ) 113,551 Comprehensive income attributable to noncontrolling interests — 727 — — 727 Comprehensive income attributable to Central Garden & Pet Company $ 112,824 $ 9,598 $ 129,454 $ (139,052 ) $ 112,824 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Nine Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 74,569 $ 1,158 $ 84,337 $ (84,137 ) $ 75,927 Other comprehensive loss: Foreign currency translation (193 ) (144 ) (11 ) 155 (193 ) Total comprehensive income 74,376 1,014 84,326 (83,982 ) 75,734 Comprehensive income attributable to noncontrolling interests — 1,358 — — 1,358 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 74,376 $ (344 ) $ 84,326 $ (83,982 ) $ 74,376 CONSOLIDATING CONDENSED BALANCE SHEET June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 196,051 $ 5,060 $ 3,277 $ — $ 204,388 Restricted cash 13,978 — — — 13,978 Accounts receivable, net 122,534 20,612 205,635 — 348,781 Inventories 124,029 36,841 267,137 — 428,007 Prepaid expenses and other 6,032 2,065 18,638 — 26,735 Total current assets 462,624 64,578 494,687 — 1,021,889 Land, buildings, improvements and equipment, net 35,000 34,024 142,793 — 211,817 Goodwill 15,058 — 253,185 — 268,243 Other long-term assets 72,697 14,009 131,010 (11,260 ) 206,456 Intercompany receivable 40,342 — 684,808 (725,150 ) — Investment in subsidiaries 1,583,729 — — (1,583,729 ) — Total $ 2,209,450 $ 112,611 $ 1,706,483 $ (2,320,139 ) $ 1,708,405 LIABILITIES AND EQUITY Accounts payable $ 32,330 $ 13,242 $ 62,557 $ — $ 108,129 Accrued expenses 61,367 7,256 54,274 — 122,897 Current portion of long-term debt 106 — 13 — 119 Total current liabilities 93,803 20,498 116,844 — 231,145 Long-term debt 691,591 — 150 — 691,741 Intercompany payable 671,405 53,745 — (725,150 ) — Losses in excess of investment in subsidiaries — 24,967 (24,967 ) — Other long-term obligations 8,516 — 43,542 (11,260 ) 40,798 Total Central Garden & Pet shareholders’ equity 744,135 37,782 1,520,980 (1,558,762 ) 744,135 Noncontrolling interest 586 — 586 Total equity 744,135 38,368 1,520,980 (1,558,762 ) 744,721 Total $ 2,209,450 $ 112,611 $ 1,706,483 $ (2,320,139 ) $ 1,708,405 CONSOLIDATING CONDENSED BALANCE SHEET June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 929 $ 10,118 $ 3,426 $ — $ 14,473 Restricted cash 10,999 — — — 10,999 Accounts receivable, net 92,703 9,842 176,959 — 279,504 Inventories 127,307 10,567 245,575 — 383,449 Prepaid expenses and other 5,497 1,041 15,020 — 21,558 Total current assets 237,435 31,568 440,980 — 709,983 Land, buildings, improvements and equipment, net 37,823 4,065 135,896 — 177,784 Goodwill 15,058 — 215,327 — 230,385 Other long-term assets 48,446 3,218 167,858 (16,333 ) 203,189 Intercompany receivable 36,783 — 601,317 (638,100 ) — Investment in subsidiaries 1,369,307 — — (1,369,307 ) — Total $ 1,744,852 $ 38,851 $ 1,561,378 $ (2,023,740 ) $ 1,321,341 LIABILITIES AND EQUITY Accounts payable $ 34,562 $ 7,832 $ 64,014 $ — $ 106,408 Accrued expenses 57,235 2,632 52,224 — 112,091 Current portion of long-term debt — — 375 — 375 Total current liabilities 91,797 10,464 116,613 — 218,874 Long-term debt 434,962 — 112 — 435,074 Intercompany payable 588,378 49,722 — (638,100 ) — Losses in excess of investment in subsidiaries — — 19,327 (19,327 ) — Other long-term obligations 2,620 — 52,099 (16,333 ) 38,386 Total Central Garden & Pet shareholders’ equity (deficit) 627,095 (23,247 ) 1,373,227 (1,349,980 ) 627,095 Noncontrolling interest — 1,912 — — 1,912 Total equity (deficit) 627,095 (21,335 ) 1,373,227 (1,349,980 ) 629,007 Total $ 1,744,852 $ 38,851 $ 1,561,378 $ (2,023,740 ) $ 1,321,341 CONSOLIDATING CONDENSED BALANCE SHEET September 30, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 19,238 $ 11,693 $ 1,466 $ — $ 32,397 Restricted cash 12,645 — — — 12,645 Accounts receivable, net 78,692 5,586 153,590 — 237,868 Inventories 125,797 9,493 246,811 — 382,101 Prepaid expenses and other assets 6,059 811 11,175 — 18,045 Total current assets 242,431 27,583 413,042 — 683,056 Land, buildings, improvements and equipment, net 38,170 4,225 138,518 — 180,913 Goodwill 15,058 — 241,217 — 256,275 Other long-term assets 61,715 2,376 146,372 (23,801 ) 186,662 Intercompany receivable 36,606 — 662,137 (698,743 ) — Investment in subsidiaries 1,383,633 — — (1,383,633 ) — Total $ 1,777,613 $ 34,184 $ 1,601,286 $ (2,106,177 ) $ 1,306,906 LIABILITIES AND EQUITY Accounts payable $ 36,760 $ 3,076 $ 63,447 $ — $ 103,283 Accrued expenses and other liabilities 54,909 2,391 59,249 — 116,549 Current portion of long term debt — — 375 — 375 Total current liabilities 91,669 5,467 123,071 — 220,207 Long-term debt 395,160 — 118 — 395,278 Intercompany payable 647,409 51,334 — (698,743 ) — Losses in excess of investment in subsidiaries — — 19,782 (19,782 ) — Other long-term obligations 7,689 — 70,391 (23,801 ) 54,279 Total Central Garden & Pet shareholders’ equity (deficit) 635,686 (24,073 ) 1,387,924 (1,363,851 ) 635,686 Noncontrolling interest — 1,456 — — 1,456 Total equity (deficit) 635,686 (22,617 ) 1,387,924 (1,363,851 ) 637,142 Total $ 1,777,613 $ 34,184 $ 1,601,286 $ (2,106,177 ) $ 1,306,906 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Nine Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities $ (20,284 ) $ (101 ) $ 44,534 $ (6,387 ) $ 17,762 Additions to property and equipment (6,508 ) (986 ) (19,509 ) — (27,003 ) Payments to acquire companies, net of cash acquired (86,777 ) — — — (86,777 ) Change in restricted cash and cash equivalents (1,333 ) — — — (1,333 ) Investments (8,048 ) — — — (8,048 ) Other investing activities (2,655 ) — — — (2,655 ) Intercompany investing activities (3,737 ) — (22,671 ) 26,408 — Net cash used by investing activities (109,058 ) (986 ) (42,180 ) 26,408 (125,816 ) Repayments on revolving line of credit (23,000 ) (23,000 ) Borrowings under revolving line of credit 23,000 23,000 Issuance of long-term debt 300,000 300,000 Repayments under long-term debt (27 ) (368 ) (395 ) Payment of financing costs (4,770 ) (4,770 ) Repurchase of common stock (12,942 ) (12,942 ) Distribution to parent (6,387 ) 6,387 — Distribution to noncontrolling interest (1,597 ) (1,597 ) Payment of contingent consideration liability — (204 ) — (204 ) Intercompany financing activities 23,997 2,411 (26,408 ) — Net cash provided (used) by financing activities 306,258 (5,573 ) (572 ) (20,021 ) 280,092 Effect of exchange rate changes on cash and cash equivalents (103 ) 27 29 — (47 ) Net increase (decrease) in cash and cash equivalents 176,813 (6,633 ) 1,811 — 171,991 Cash and cash equivalents at beginning of period 19,238 11,693 1,466 — 32,397 Cash and cash equivalents at end of period $ 196,051 $ 5,060 $ 3,277 $ — $ 204,388 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Nine Months Ended June 24, 2017 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash (used) provided by operating activities $ (14,968 ) $ 2,482 $ 59,210 $ (4,076 ) $ 42,648 Additions to property, plant and equipment (6,811 ) (557 ) (29,719 ) — (37,087 ) Payments to acquire companies, net of cash acquired (106,821 ) — — (106,821 ) Change in restricted cash and cash equivalents (89 ) — — — (89 ) Proceeds from sale of plant assets 8,301 8,301 Investments (11,495 ) (11,495 ) Other investing activities (2,735 ) (2,735 ) Intercompany investing activities (4,005 ) — (33,943 ) 37,948 — Net cash used by investing activities (131,956 ) (557 ) (55,361 ) 37,948 (149,926 ) Repayments under revolving line of credit (416,000 ) — — (416,000 ) Borrowings under revolving line of credit 456,000 — — — 456,000 Repayments under long-term debt (88 ) — (368 ) — (456 ) Issuance of long-term debt — — — — — Excess tax benefits from stock-based awards 17,205 — — — 17,205 Repurchase of common stock (25,654 ) — (25,654 ) Distribution to parent — (4,076 ) — 4,076 — Distribution to noncontrolling interest — (1,019 ) — — (1,019 ) Payment of contingent consideration — — (1,222 ) — (1,222 ) Intercompany financing activities 34,414 3,534 (37,948 ) — Net cash provided (used) by financing activities 65,877 (1,561 ) (1,590 ) (33,872 ) 28,854 Effect of exchange rates on cash (182 ) 59 38 — (85 ) Net decrease in cash and cash equivalents (81,229 ) 423 2,297 — (78,509 ) Cash and cash equivalents at beginning of year 82,158 9,695 1,129 — 92,982 Cash and cash equivalents at end of year $ 929 $ 10,118 $ 3,426 $ — $ 14,473

Contingencies

Contingencies	9 Months Ended
	Jun. 30, 2018
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 with the exception of the proceeding below. In 2012, Nite Glow Industries, Inc and its owner, Marni Markell, (“Nite Glow”) filed suit in the United States District Court for New Jersey against the Company alleging that the applicator developed and used by the Company for certain of its branded topical flea and tick products infringes a patent held by Nite Glow and asserted related claims for breach of contract and misappropriation of confidential information based on the terms of a Non-Disclosure Agreement. On June 27, 2018, a jury returned a verdict in favor of Nite Glow on each of the three claims and awarded damages of approximately $12.6 million. The case is currently in the post-trial motion phase of proceedings and is expected to proceed to appeal once all such motions have been resolved. Unless the verdicts are over-turned in the post-trial proceedings, the Company intends to vigorously pursue its rights on appeal and believes that it will prevail on the merits. While the Company believes that the ultimate resolution of this matter will not have a material impact on the Company's consolidated financial statements, the outcome of litigation is inherently uncertain and the final resolution of this matter may result in expense to the Company in excess of management's expectations.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Jun. 30, 2018
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.
Restricted Cash	Restricted Cash Restricted cash includes cash and highly liquid instruments that are used as collateral for stand-alone letter of credit agreements related to normal business transactions. These agreements require the Company to maintain specified amounts of cash as collateral in segregated accounts to support the letters of credit issued thereunder, which will affect the amount of cash the Company has available for other uses. The amount of cash collateral in these segregated accounts was approximately $14.0 million , $11.0 million and $12.6 million as of June 30, 2018 , June 24, 2017 and September 30, 2017 , respectively, and is reflected in restricted cash on the condensed consolidated balance sheets.
Recent Accounting Pronouncements	Recent Accounting Pronouncements and U.S. Tax Reform Accounting Pronouncements Recently Adopted Stock Based Compensation In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, Stock Compensation , which is intended to simplify several aspects of the accounting for share-based payment award transactions. ASU 2016-09 (i) requires all income tax effects of awards to be recognized in the income statement when the awards vest or are settled, (ii) requires classification of excess tax benefits as an operating activity in the statement of cash flows rather than a financing activity, (iii) eliminates the requirement to defer recognition of an excess tax benefit until the benefit is realized through a reduction to taxes payable, (iv) modifies statutory withholding tax requirements and (v) provides for a policy election to account for forfeitures as they occur. The Company adopted ASU 2016-09 on October 1, 2017. As a result of the adoption of ASU 2016-09, the Company now records excess tax benefits currently in its provision for income taxes. Upon adoption, the Company determined it had no previously unrecognized excess tax benefits. Additionally, the Company elected to account for forfeitures as they occur using a modified retrospective transition method, which requires the Company to record a cumulative-effect adjustment to accumulated earnings, and the Company determined that the cumulative impact was immaterial. The Company presents its excess tax benefits as a component of operating cash flows rather than financing cash flows on a prospective basis. 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. The Company adopted ASU 2015-11 on October 1, 2017. The adoption of ASU 2015-11 did not have a material impact on the Company's 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 in the first quarter of its fiscal year ending September 28, 2019. 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 expects to adopt under the modified retrospective approach, which recognizes the cumulative effect of adoption as an adjustment to retained earnings at the date of initial application. The Company has made progress on its evaluation of the amended guidance, including identification of revenue streams and customer contract reviews. The Company is applying the five-step model to those contracts and revenue streams to evaluate the quantitative and qualitative impacts the new standard will have on its business and reported revenues. Additionally, the Company is also analyzing the impact of the new standard on its current accounting policies and internal controls. The majority of the Company's revenue is generated from sales of pet and garden products, which will continue to be recognized when control of the goods is transferred to the customer. The Company generally anticipates having substantially similar performance obligations under the amended guidance as compared with deliverables and units of account currently being recognized. The Company intends to make policy elections within the amended standard that are consistent with its current accounting. The Company does not expect the adoption of this amended standard to have a material impact on its condensed consolidated financial statements. The Company anticipates adopting this amended standard on a modified retrospective basis in its first quarter of fiscal 2019. 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 its 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 the Company will record material long-term operating lease liabilities and long-term right-of-use assets upon the adoption of ASU 2016-02 . 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 the Company in the first quarter of its fiscal year ending September 28, 2019. 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, or the Company's first quarter of fiscal 2019. The Company held restricted cash balances of $14.0 million , $11.0 million and $12.6 million as of June 30, 2018 , June 24, 2017 and September 30, 2017 , respectively. The Company does not anticipate the adoption of ASU 2016-18 will have a material impact on its consolidated financial statements and related disclosures. Business Combinations In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business (ASU 2017-01), which requires an evaluation of whether substantially all of the fair value of assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If so, the transaction does not qualify as a business. The guidance also requires an acquired business to include at least one substantive process and narrows the definition of outputs. The Company is required to apply this guidance to annual periods beginning after December 15, 2017, including interim periods within those periods, or the Company's first quarter of fiscal 2019. The adoption of this ASC may have an impact on accounting for any future acquisitions the Company may have. Goodwill In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment . The new guidance simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The new guidance is effective for annual periods or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019, or the Company's first quarter of fiscal 2021. The amendment should be applied on a prospective basis. Based on the Company's most recent annual goodwill impairment test performed as of June 25, 2017, there were no reporting units for which the carrying amount of the reporting unit exceeded its fair value; therefore, this ASU would not currently have an impact on the Company's consolidated financial statements and related disclosures. However, if upon adoption the carrying amount of a reporting unit exceeds its fair value, the Company would be impacted by the amount of impairment recognized.
Goodwill	Goodwill In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment . The new guidance simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The new guidance is effective for annual periods or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019, or the Company's first quarter of fiscal 2021. The amendment should be applied on a prospective basis. Based on the Company's most recent annual goodwill impairment test performed as of June 25, 2017, there were no reporting units for which the carrying amount of the reporting unit exceeded its fair value; therefore, this ASU would not currently have an impact on the Company's consolidated financial statements and related disclosures. However, if upon adoption the carrying amount of a reporting unit exceeds its fair value, the Company would be impacted by the amount of impairment recognized. Goodwill The Company tests goodwill for impairment annually (as of the first day of the fourth fiscal quarter), 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, by first assessing qualitative factors to determine whether it is more likely than not the fair value of the reporting unit is less than its carrying amount. If it is determined that it is more likely than not the fair value of the reporting unit is greater than its carrying amount, it is unnecessary to perform the two-step goodwill impairment test. If it is determined that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the two-step test is performed to identify potential goodwill impairment. Based on certain circumstances, the Company may elect to bypass the qualitative assessment and proceed directly to performing the first step of the two-step goodwill impairment test, which compares the fair value of the Company’s reporting units to their related carrying values, including goodwill. If the fair value of the reporting unit is less than its carrying value, the Company performs an additional step to determine the implied fair value of goodwill associated with that reporting unit. The implied fair value of goodwill is determined by first allocating the fair value of the reporting unit to all of its assets and liabilities and then computing the excess of the reporting unit’s fair value over the amounts assigned to the assets and liabilities. If the carrying value of goodwill exceeds the implied fair value of goodwill, such excess represents the amount of goodwill impairment, and, accordingly, the Company recognizes such impairment. The Company’s goodwill impairment analysis also includes a comparison of the aggregate estimated fair value of its two reporting units to the Company’s total market capitalization.
Fair Value	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.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2018
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 June 30, 2018 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ — $ — $ 7,645 $ 7,645 Total liabilities $ — $ — $ 7,645 $ 7,645 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 June 24, 2017 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ — $ — $ 4,095 $ 4,095 Total liabilities $ — $ — $ 4,095 $ 4,095 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 30, 2017 : Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ — $ — $ 9,343 $ 9,343 Total liabilities $ — $ — $ 9,343 $ 9,343 (a) The liability for contingent consideration relates to an earn-out for B2E, acquired in December 2012, future performance-based contingent payments for Hydro-Organics Wholesale, Inc., acquired in October 2015, and future performance-based contingent payment for Segrest, Inc., acquired in October 2016. 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 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 June 30, 2018 and June 24, 2017 (in thousands): Amount Balance September 30, 2017 $ 9,343 Estimated contingent performance-based consideration established at the time of acquisition — Changes in the fair value of contingent performance-based payments established at the time of acquisition (1,494 ) Performance-based payments (204 ) Balance June 30, 2018 $ 7,645 Amount Balance September 24, 2016 $ 5,113 Estimated contingent performance-based consideration established at the time of acquisition — Changes in the fair value of contingent performance-based payments established at the time of acquisition 204 Performance-based payments (1,222 ) Balance June 24, 2017 $ 4,095

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Summary of Recording of Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the purchase price and recording of fair values of the assets acquired and liabilities assumed as of the acquisition date and subsequent adjustments. In thousands Amounts Previously Recognized as of Acquisition Date (1) Measurement Period Adjustments Amounts Recognized as of Acquisition Date (as Adjusted) Current assets, net of cash and cash equivalents acquired $ 5,439 $ 613 $ 6,052 Land, buildings, improvements and equipment - net 315 — 315 Goodwill — 11,968 11,968 Other assets 41,781 (41,781 ) — Other intangible assets - net — 29,200 29,200 Current liabilities (757 ) — (757 ) Net assets acquired, less cash and cash equivalents $ 46,778 $ — $ 46,778 (1) As previously reported in the Company's Form 10-Q for the periods ended June 24, 2017 and December 30, 2017, and the Company's Form 10-K for the period ended September 30, 2017.

Inventories, net (Tables)

Inventories, net (Tables)	9 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Summary of Inventories, Net of Allowance for Obsolescence	Inventories, net of allowance for obsolescence, consist of the following (in thousands): June 30, 2018 June 24, 2017 September 30, 2017 Raw materials $ 118,826 $ 118,097 $ 116,591 Work in progress 33,306 16,573 16,394 Finished goods 263,416 243,053 241,420 Supplies 12,459 5,726 7,696 Total inventories, net $ 428,007 $ 383,449 $ 382,101

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2018
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) June 30, 2018 Marketing-related intangible assets – amortizable $ 16.9 $ (13.8 ) $ — $ 3.1 Marketing-related intangible assets – nonamortizable 70.6 — (26.0 ) 44.6 Total 87.5 (13.8 ) (26.0 ) 47.7 Customer-related intangible assets – amortizable 115.7 (39.7 ) 76.0 Other acquired intangible assets – amortizable 22.1 (13.8 ) 8.3 Other acquired intangible assets – nonamortizable 7.8 (1.2 ) 6.6 Total 29.9 (13.8 ) (1.2 ) 14.9 Total other intangible assets $ 233.1 $ (67.3 ) $ (27.2 ) $ 138.6 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) June 24, 2017 Marketing-related intangible assets – amortizable $ 14.9 $ (11.9 ) $ — $ 3.0 Marketing-related intangible assets – nonamortizable 62.7 — (26.0 ) 36.7 Total 77.6 (11.9 ) (26.0 ) 39.7 Customer-related intangible assets – amortizable 64.3 (29.0 ) — 35.3 Other acquired intangible assets – amortizable 20.8 (12.4 ) — 8.4 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 28.6 (12.4 ) (1.2 ) 15.0 Total other intangible assets $ 170.5 $ (53.3 ) $ (27.2 ) $ 90.0 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) September 30, 2017 Marketing-related intangible assets – amortizable $ 16.9 $ (12.7 ) $ — $ 4.2 Marketing-related intangible assets – nonamortizable 62.7 — (26.0 ) 36.7 Total 79.6 (12.7 ) (26.0 ) 40.9 Customer-related intangible assets – amortizable 91.6 (32.2 ) — 59.4 Other acquired intangible assets – amortizable 22.1 (12.9 ) — 9.2 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 29.9 (12.9 ) (1.2 ) 15.8 Total other intangible assets $ 201.1 $ (57.8 ) $ (27.2 ) $ 116.1

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Components of Long-Term Debt	Long-term debt consists of the following: June 30, 2018 June 24, 2017 September 30, 2017 (in thousands) Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 $ 400,000 $ 400,000 $ 400,000 Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 300,000 — — Unamortized debt issuance costs (8,741 ) (5,039 ) (4,840 ) Net carrying value 691,259 394,961 395,160 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 — 40,000 — Other notes payable 601 488 493 Total 691,860 435,449 395,653 Less current portion (119 ) (375 ) (375 ) Long-term portion $ 691,741 $ 435,074 $ 395,278

Supplemental Equity Informati26

Supplemental Equity Information (Tables)	9 Months Ended
	Jun. 30, 2018
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 six months ended June 30, 2018 and June 24, 2017 . Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Total Noncontrolling Interest Total Balance September 30, 2017 $ 122 $ 380 $ 16 $ 396,790 $ 239,329 $ (951 ) $ 635,686 $ 1,456 $ 637,142 Comprehensive income 113,026 (202 ) 112,824 727 113,551 Amortization of share-based awards 6,865 6,865 6,865 Restricted share activity, including net share settlement (1 ) 1 (7,135 ) (7,135 ) (7,135 ) Issuance of common stock, including net share settlement of stock options 3 (4,108 ) (4,105 ) (4,105 ) Distribution to Noncontrolling interest (1,597 ) (1,597 ) Balance June 30, 2018 $ 121 $ 384 $ 16 $ 392,412 $ 352,355 $ (1,153 ) $ 744,135 $ 586 $ 744,721 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) 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 74,569 (193 ) 74,376 1,358 75,734 Amortization of share-based awards 6,377 6,377 6,377 Restricted share activity, including net share settlement (1 ) (7,491 ) (7,492 ) (7,492 ) Issuance of common stock, including net share settlement of stock options 2 6 (16,358 ) (16,350 ) (16,350 ) Tax benefit on stock option exercise, net of tax deficiency 17,170 17,170 17,170 Distribution to Noncontrolling interest (1,019 ) (1,019 ) Balance June 24, 2017 $ 122 $ 379 $ 16 $ 392,995 $ 235,070 $ (1,487 ) $ 627,095 $ 1,912 $ 629,007

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Jun. 30, 2018
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 Nine Months Ended June 30, 2018 June 30, 2018 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 41,545 51,134 $ 0.81 $ 113,026 50,938 $ 2.22 Effect of dilutive securities: Options to purchase common stock 932 (0.01 ) 1,058 (0.05 ) Restricted shares 509 (0.01 ) 674 (0.02 ) Diluted EPS: Net income available to common shareholders $ 41,545 52,575 $ 0.79 $ 113,026 52,670 $ 2.15 Three Months Ended Nine Months Ended June 24, 2017 June 24, 2017 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 32,248 50,507 $ 0.64 $ 74,569 50,084 $ 1.49 Effect of dilutive securities: Options to purchase common stock 810 (0.01 ) 1,080 (0.03 ) Restricted shares 508 (0.01 ) 605 (0.02 ) Diluted EPS: Net income available to common shareholders $ 32,248 51,825 $ 0.62 $ 74,569 51,769 $ 1.44

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2018
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 Nine Months Ended June 30, June 24, June 30, June 24, Net sales: Pet segment $ 354,760 $ 313,437 $ 1,001,497 $ 915,876 Garden segment 303,183 261,155 711,551 648,138 Total net sales $ 657,943 $ 574,592 $ 1,713,048 $ 1,564,014 Operating Income Pet segment 39,242 36,092 108,202 104,143 Garden segment 40,929 38,369 93,975 87,050 Corporate (19,352 ) (16,528 ) (53,051 ) (49,462 ) Total operating income 60,819 57,933 149,126 141,731 Interest expense - net (10,013 ) (7,220 ) (27,113 ) (20,877 ) Other income (expense) 2,126 1,626 542 (306 ) Income tax expense 11,395 19,450 8,802 44,621 Income including noncontrolling interest 41,537 32,889 113,753 75,927 Net income (loss) attributable to noncontrolling interest (8 ) 641 727 1,358 Net income attributable to Central Garden & Pet Company $ 41,545 $ 32,248 $ 113,026 $ 74,569 Depreciation and amortization: Pet segment $ 7,626 6,794 $ 21,715 $ 18,798 Garden segment 2,789 1,651 6,065 4,686 Corporate 2,172 2,585 7,092 7,890 Total depreciation and amortization $ 12,587 $ 11,030 $ 34,872 $ 31,374 June 30, June 24, September 30, Assets: Pet segment $ 687,561 $ 622,567 $ 612,337 Garden segment 486,603 368,365 311,026 Corporate 534,241 330,409 383,543 Total assets $ 1,708,405 $ 1,321,341 $ 1,306,906 Goodwill (included in corporate assets above): Pet segment $ 262,770 $ 224,912 $ 250,802 Garden segment 5,473 5,473 5,473 Total goodwill $ 268,243 $ 230,385 $ 256,275

Consolidating Condensed Finan29

Consolidating Condensed Financial Information of Guarantor Subsidiaries (Tables)	9 Months Ended
	Jun. 30, 2018
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Condensed Statement of Operations	CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 208,095 $ 93,122 $ 379,059 $ (22,333 ) $ 657,943 Cost of goods sold and occupancy 161,192 67,308 247,559 (20,180 ) 455,879 Gross profit 46,903 25,814 131,500 (2,153 ) 202,064 Selling, general and administrative expenses 45,974 14,837 82,587 (2,153 ) 141,245 Operating income (loss) 929 10,977 48,913 — 60,819 Interest expense (10,470 ) (125 ) (2 ) (10,597 ) Interest income 583 1 — 584 Other (expense) income 1,965 (394 ) 555 2,126 Income (loss) before taxes and equity in earnings (losses) of affiliates (6,993 ) 10,459 49,466 — 52,932 Income tax expense (benefit) (2,633 ) 236 13,792 11,395 Equity in earnings (losses) of affiliates 45,905 — 261 (46,166 ) — Net income (loss) including noncontrolling interest 41,545 10,223 35,935 (46,166 ) 41,537 Net income attributable to noncontrolling interest — (8 ) — — (8 ) Net income (loss) attributable to Central Garden & Pet Company $ 41,545 $ 10,231 $ 35,935 $ (46,166 ) $ 41,545 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 184,719 $ 29,067 $ 387,333 $ (26,527 ) $ 574,592 Cost of goods sold and occupancy 142,533 20,636 252,678 (24,528 ) 391,319 Gross profit 42,186 8,431 134,655 (1,999 ) 183,273 Selling, general and administrative expenses 39,234 5,476 82,629 (1,999 ) 125,340 Operating income (loss) 2,952 2,955 52,026 — 57,933 Interest expense (7,213 ) (54 ) (6 ) — (7,273 ) Interest income 53 — — — 53 Other expense 1,064 86 476 — 1,626 Income (loss) before taxes and equity in earnings (losses) of affiliates (3,144 ) 2,987 52,496 — 52,339 Income tax expense (benefit) (1,178 ) 1,096 19,532 — 19,450 Equity in earnings (losses) of affiliates 34,214 — 1,302 (35,516 ) — Net income (loss) including noncontrolling interest 32,248 1,891 34,266 (35,516 ) 32,889 Net income attributable to noncontrolling interest — 641 — — 641 Net income (loss) attributable to Central Garden & Pet Company $ 32,248 $ 1,250 $ 34,266 $ (35,516 ) $ 32,248 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 562,620 $ 139,298 $ 1,077,831 $ (66,701 ) $ 1,713,048 Cost of goods sold and occupancy 438,539 103,316 704,682 (61,847 ) 1,184,690 Gross profit 124,081 35,982 373,149 (4,854 ) 528,358 Selling, general and administrative expenses 124,290 25,274 234,522 (4,854 ) 379,232 Operating income (loss) (209 ) 10,708 138,627 — 149,126 Interest expense (28,365 ) (203 ) (9 ) — (28,577 ) Interest income 1,461 3 — — 1,464 Other income (expense) 155 (140 ) 527 — 542 Income (loss) before taxes and equity in earnings of affiliates (26,958 ) 10,368 139,145 — 122,555 Income tax expense (benefit) (1,961 ) (31 ) 10,794 — 8,802 Equity in earnings of affiliates 138,023 — 1,202 (139,225 ) — Net income including noncontrolling interest 113,026 10,399 129,553 (139,225 ) 113,753 Net income attributable to noncontrolling interest — 727 — — 727 Net income attributable to Central Garden & Pet Company $ 113,026 $ 9,672 $ 129,553 $ (139,225 ) $ 113,026 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 531,028 $ 69,183 $ 1,032,444 $ (68,641 ) $ 1,564,014 Cost of goods sold and occupancy 409,262 52,442 678,798 (63,968 ) 1,076,534 Gross profit 121,766 16,741 353,646 (4,673 ) 487,480 Selling, general and administrative expenses 114,546 14,014 221,862 (4,673 ) 345,749 Operating income 7,220 2,727 131,784 — 141,731 Interest expense (20,823 ) (136 ) (17 ) — (20,976 ) Interest income 98 1 — — 99 Other income (expense) (276 ) (301 ) 271 — (306 ) Income (loss) before taxes and equity in earnings of affiliates (13,781 ) 2,291 132,038 — 120,548 Income tax expense (benefit) (5,088 ) 1,133 48,576 — 44,621 Equity in earnings of affiliates 83,262 — 875 (84,137 ) — Net income including noncontrolling interest 74,569 1,158 84,337 (84,137 ) 75,927 Net income attributable to noncontrolling interest — 1,358 — — 1,358 Net income (loss) attributable to Central Garden & Pet Company $ 74,569 $ (200 ) $ 84,337 $ (84,137 ) $ 74,569
Consolidating Condensed Statements of Comprehensive Income (Loss)	CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 41,545 $ 10,223 $ 35,935 $ (46,166 ) $ 41,537 Other comprehensive income (loss): Foreign currency translation (480 ) (323 ) (35 ) 358 (480 ) Total comprehensive income 41,065 9,900 35,900 (45,808 ) 41,057 Comprehensive loss attributable to noncontrolling interests — (8 ) — — (8 ) Comprehensive income attributable to Central Garden & Pet Company $ 41,065 $ 9,908 $ 35,900 $ (45,808 ) $ 41,065 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 32,248 $ 1,891 $ 34,266 $ (35,516 ) $ 32,889 Other comprehensive income: Foreign currency translation 172 116 19 (135 ) 172 Total comprehensive income 32,420 2,007 34,285 (35,651 ) 33,061 Comprehensive income attributable to noncontrolling interests — 641 — — 641 Comprehensive income attributable to Central Garden & Pet Company $ 32,420 $ 1,366 $ 34,285 $ (35,651 ) $ 32,420 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Nine Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 113,026 $ 10,399 $ 129,553 $ (139,225 ) $ 113,753 Other comprehensive loss: — — — — Foreign currency translation (202 ) (74 ) (99 ) 173 (202 ) Total comprehensive income 112,824 10,325 129,454 (139,052 ) 113,551 Comprehensive income attributable to noncontrolling interests — 727 — — 727 Comprehensive income attributable to Central Garden & Pet Company $ 112,824 $ 9,598 $ 129,454 $ (139,052 ) $ 112,824 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Nine Months Ended June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 74,569 $ 1,158 $ 84,337 $ (84,137 ) $ 75,927 Other comprehensive loss: Foreign currency translation (193 ) (144 ) (11 ) 155 (193 ) Total comprehensive income 74,376 1,014 84,326 (83,982 ) 75,734 Comprehensive income attributable to noncontrolling interests — 1,358 — — 1,358 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 74,376 $ (344 ) $ 84,326 $ (83,982 ) $ 74,376
Consolidating Condensed Balance Sheet	CONSOLIDATING CONDENSED BALANCE SHEET June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 196,051 $ 5,060 $ 3,277 $ — $ 204,388 Restricted cash 13,978 — — — 13,978 Accounts receivable, net 122,534 20,612 205,635 — 348,781 Inventories 124,029 36,841 267,137 — 428,007 Prepaid expenses and other 6,032 2,065 18,638 — 26,735 Total current assets 462,624 64,578 494,687 — 1,021,889 Land, buildings, improvements and equipment, net 35,000 34,024 142,793 — 211,817 Goodwill 15,058 — 253,185 — 268,243 Other long-term assets 72,697 14,009 131,010 (11,260 ) 206,456 Intercompany receivable 40,342 — 684,808 (725,150 ) — Investment in subsidiaries 1,583,729 — — (1,583,729 ) — Total $ 2,209,450 $ 112,611 $ 1,706,483 $ (2,320,139 ) $ 1,708,405 LIABILITIES AND EQUITY Accounts payable $ 32,330 $ 13,242 $ 62,557 $ — $ 108,129 Accrued expenses 61,367 7,256 54,274 — 122,897 Current portion of long-term debt 106 — 13 — 119 Total current liabilities 93,803 20,498 116,844 — 231,145 Long-term debt 691,591 — 150 — 691,741 Intercompany payable 671,405 53,745 — (725,150 ) — Losses in excess of investment in subsidiaries — 24,967 (24,967 ) — Other long-term obligations 8,516 — 43,542 (11,260 ) 40,798 Total Central Garden & Pet shareholders’ equity 744,135 37,782 1,520,980 (1,558,762 ) 744,135 Noncontrolling interest 586 — 586 Total equity 744,135 38,368 1,520,980 (1,558,762 ) 744,721 Total $ 2,209,450 $ 112,611 $ 1,706,483 $ (2,320,139 ) $ 1,708,405 CONSOLIDATING CONDENSED BALANCE SHEET June 24, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 929 $ 10,118 $ 3,426 $ — $ 14,473 Restricted cash 10,999 — — — 10,999 Accounts receivable, net 92,703 9,842 176,959 — 279,504 Inventories 127,307 10,567 245,575 — 383,449 Prepaid expenses and other 5,497 1,041 15,020 — 21,558 Total current assets 237,435 31,568 440,980 — 709,983 Land, buildings, improvements and equipment, net 37,823 4,065 135,896 — 177,784 Goodwill 15,058 — 215,327 — 230,385 Other long-term assets 48,446 3,218 167,858 (16,333 ) 203,189 Intercompany receivable 36,783 — 601,317 (638,100 ) — Investment in subsidiaries 1,369,307 — — (1,369,307 ) — Total $ 1,744,852 $ 38,851 $ 1,561,378 $ (2,023,740 ) $ 1,321,341 LIABILITIES AND EQUITY Accounts payable $ 34,562 $ 7,832 $ 64,014 $ — $ 106,408 Accrued expenses 57,235 2,632 52,224 — 112,091 Current portion of long-term debt — — 375 — 375 Total current liabilities 91,797 10,464 116,613 — 218,874 Long-term debt 434,962 — 112 — 435,074 Intercompany payable 588,378 49,722 — (638,100 ) — Losses in excess of investment in subsidiaries — — 19,327 (19,327 ) — Other long-term obligations 2,620 — 52,099 (16,333 ) 38,386 Total Central Garden & Pet shareholders’ equity (deficit) 627,095 (23,247 ) 1,373,227 (1,349,980 ) 627,095 Noncontrolling interest — 1,912 — — 1,912 Total equity (deficit) 627,095 (21,335 ) 1,373,227 (1,349,980 ) 629,007 Total $ 1,744,852 $ 38,851 $ 1,561,378 $ (2,023,740 ) $ 1,321,341 CONSOLIDATING CONDENSED BALANCE SHEET September 30, 2017 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 19,238 $ 11,693 $ 1,466 $ — $ 32,397 Restricted cash 12,645 — — — 12,645 Accounts receivable, net 78,692 5,586 153,590 — 237,868 Inventories 125,797 9,493 246,811 — 382,101 Prepaid expenses and other assets 6,059 811 11,175 — 18,045 Total current assets 242,431 27,583 413,042 — 683,056 Land, buildings, improvements and equipment, net 38,170 4,225 138,518 — 180,913 Goodwill 15,058 — 241,217 — 256,275 Other long-term assets 61,715 2,376 146,372 (23,801 ) 186,662 Intercompany receivable 36,606 — 662,137 (698,743 ) — Investment in subsidiaries 1,383,633 — — (1,383,633 ) — Total $ 1,777,613 $ 34,184 $ 1,601,286 $ (2,106,177 ) $ 1,306,906 LIABILITIES AND EQUITY Accounts payable $ 36,760 $ 3,076 $ 63,447 $ — $ 103,283 Accrued expenses and other liabilities 54,909 2,391 59,249 — 116,549 Current portion of long term debt — — 375 — 375 Total current liabilities 91,669 5,467 123,071 — 220,207 Long-term debt 395,160 — 118 — 395,278 Intercompany payable 647,409 51,334 — (698,743 ) — Losses in excess of investment in subsidiaries — — 19,782 (19,782 ) — Other long-term obligations 7,689 — 70,391 (23,801 ) 54,279 Total Central Garden & Pet shareholders’ equity (deficit) 635,686 (24,073 ) 1,387,924 (1,363,851 ) 635,686 Noncontrolling interest — 1,456 — — 1,456 Total equity (deficit) 635,686 (22,617 ) 1,387,924 (1,363,851 ) 637,142 Total $ 1,777,613 $ 34,184 $ 1,601,286 $ (2,106,177 ) $ 1,306,906
Consolidating Condensed Statement of Cash Flows	CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Nine Months Ended June 30, 2018 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided (used) by operating activities $ (20,284 ) $ (101 ) $ 44,534 $ (6,387 ) $ 17,762 Additions to property and equipment (6,508 ) (986 ) (19,509 ) — (27,003 ) Payments to acquire companies, net of cash acquired (86,777 ) — — — (86,777 ) Change in restricted cash and cash equivalents (1,333 ) — — — (1,333 ) Investments (8,048 ) — — — (8,048 ) Other investing activities (2,655 ) — — — (2,655 ) Intercompany investing activities (3,737 ) — (22,671 ) 26,408 — Net cash used by investing activities (109,058 ) (986 ) (42,180 ) 26,408 (125,816 ) Repayments on revolving line of credit (23,000 ) (23,000 ) Borrowings under revolving line of credit 23,000 23,000 Issuance of long-term debt 300,000 300,000 Repayments under long-term debt (27 ) (368 ) (395 ) Payment of financing costs (4,770 ) (4,770 ) Repurchase of common stock (12,942 ) (12,942 ) Distribution to parent (6,387 ) 6,387 — Distribution to noncontrolling interest (1,597 ) (1,597 ) Payment of contingent consideration liability — (204 ) — (204 ) Intercompany financing activities 23,997 2,411 (26,408 ) — Net cash provided (used) by financing activities 306,258 (5,573 ) (572 ) (20,021 ) 280,092 Effect of exchange rate changes on cash and cash equivalents (103 ) 27 29 — (47 ) Net increase (decrease) in cash and cash equivalents 176,813 (6,633 ) 1,811 — 171,991 Cash and cash equivalents at beginning of period 19,238 11,693 1,466 — 32,397 Cash and cash equivalents at end of period $ 196,051 $ 5,060 $ 3,277 $ — $ 204,388 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Nine Months Ended June 24, 2017 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash (used) provided by operating activities $ (14,968 ) $ 2,482 $ 59,210 $ (4,076 ) $ 42,648 Additions to property, plant and equipment (6,811 ) (557 ) (29,719 ) — (37,087 ) Payments to acquire companies, net of cash acquired (106,821 ) — — (106,821 ) Change in restricted cash and cash equivalents (89 ) — — — (89 ) Proceeds from sale of plant assets 8,301 8,301 Investments (11,495 ) (11,495 ) Other investing activities (2,735 ) (2,735 ) Intercompany investing activities (4,005 ) — (33,943 ) 37,948 — Net cash used by investing activities (131,956 ) (557 ) (55,361 ) 37,948 (149,926 ) Repayments under revolving line of credit (416,000 ) — — (416,000 ) Borrowings under revolving line of credit 456,000 — — — 456,000 Repayments under long-term debt (88 ) — (368 ) — (456 ) Issuance of long-term debt — — — — — Excess tax benefits from stock-based awards 17,205 — — — 17,205 Repurchase of common stock (25,654 ) — (25,654 ) Distribution to parent — (4,076 ) — 4,076 — Distribution to noncontrolling interest — (1,019 ) — — (1,019 ) Payment of contingent consideration — — (1,222 ) — (1,222 ) Intercompany financing activities 34,414 3,534 (37,948 ) — Net cash provided (used) by financing activities 65,877 (1,561 ) (1,590 ) (33,872 ) 28,854 Effect of exchange rates on cash (182 ) 59 38 — (85 ) Net decrease in cash and cash equivalents (81,229 ) 423 2,297 — (78,509 ) Cash and cash equivalents at beginning of year 82,158 9,695 1,129 — 92,982 Cash and cash equivalents at end of year $ 929 $ 10,118 $ 3,426 $ — $ 14,473

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 30, 2017	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted cash		$ 13,978	$ 12,645	$ 10,999
Provisional tax benefit due to Tax Cuts and Jobs Act of 2017	$ 16,300
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	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
Liabilities:
Total liabilities	$ 7,645	$ 9,343	$ 4,095
Liability for contingent consideration
Liabilities:
Total liabilities	7,645	9,343	4,095
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	7,645	9,343	4,095
Level 3 | Liability for contingent consideration
Liabilities:
Total liabilities	$ 7,645	$ 9,343	$ 4,095

Fair Value Measurements - Sum32

Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments (Details) - Level 3 - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 9,343	$ 5,113
Estimated contingent performance-based consideration established at the time of acquisition	0	0
Changes in the fair value of contingent performance-based payments established at the time of acquisition	(1,494)	204
Performance-based payments	(204)	(1,222)
Ending balance	$ 7,645	$ 4,095

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	Jun. 30, 2018	Dec. 30, 2017	Dec. 14, 2017	Sep. 30, 2017	Jun. 24, 2017	Nov. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes	$ 691,860,000			$ 395,653,000	$ 435,449,000
Senior notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes	$ 691,259,000			395,160,000	394,961,000
Senior notes | Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt, aggregate principal amount		$ 300,000,000
Debt instrument interest rate stated, percentage	5.125%	5.125%	5.125%
Estimated fair value of senior notes	$ 278,700,000
Carrying value of senior subordinated notes	295,500,000
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						$ 400,000,000
Debt instrument interest rate stated, percentage						6.125%
Estimated fair value of senior notes	414,500,000			427,900,000	430,500,000
Carrying value of senior subordinated notes	$ 395,800,000			$ 395,200,000	$ 395,000,000

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) - USD ($) $ in Thousands	Apr. 02, 2018	Mar. 12, 2018	Apr. 28, 2017	Jul. 31, 2015	Jun. 30, 2018
General Pet Supply
Business Acquisition [Line Items]
Business combination, purchase price	$ 24,500
Purchase price exceeded the estimated fair value of assets acquired					$ 14,100
Bell Nursery Holdings, LLC
Business Acquisition [Line Items]
Business combination, purchase price		$ 61,000
Contingent consideration		10,000
Purchase price exceeded the estimated fair value of assets acquired		$ 11,600
K&H Manufacturing
Business Acquisition [Line Items]
Business combination, purchase price			$ 48,000
Purchase price exceeded the estimated fair value of assets acquired			41,800
Other intangible assets			29,200	$ 29,200
Goodwill			$ 12,000	$ 11,968

Acquisitions - Summary of Recor

Acquisitions - Summary of Recording of Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Apr. 28, 2017	Jul. 31, 2015	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
Business Acquisition [Line Items]
Goodwill			$ 268,243	$ 256,275	$ 230,385
K&H Manufacturing
Business Acquisition [Line Items]
Current assets, net of cash and cash equivalents acquired		$ 6,052
Land, buildings, improvements and equipment - net		315
Goodwill		11,968
Other assets		0
Other intangible assets - net		29,200
Current liabilities		(757)
Net assets acquired, less cash and cash equivalents		46,778
Measurement Period Adjustments
Current assets, net of cash and cash equivalents acquired		613
Land, buildings, improvements and equipment - net		0
Goodwill	$ 12,000	11,968
Other assets		(41,781)
Other intangible assets - net	$ 29,200	29,200
Current liabilities		0
Net assets acquired, less cash and cash equivalents		0
Amounts Previously Recognized as of Acquisition Date | K&H Manufacturing
Business Acquisition [Line Items]
Current assets, net of cash and cash equivalents acquired		5,439
Land, buildings, improvements and equipment - net		315
Goodwill		0
Other assets		41,781
Other intangible assets - net		0
Current liabilities		(757)
Net assets acquired, less cash and cash equivalents		$ 46,778

Inventories, net - Summary of I

Inventories, net - Summary of Inventories, Net of Allowance for Obsolescence (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 118,826	$ 116,591	$ 118,097
Work in progress	33,306	16,394	16,573
Finished goods	263,416	241,420	243,053
Supplies	12,459	7,696	5,726
Total inventories, net	$ 428,007	$ 382,101	$ 383,449

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	9 Months Ended
	Jun. 30, 2018Segments
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units	2

Other Intangible Assets - Compo

Other Intangible Assets - Components of Gross and Net Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	$ 233,100	$ 201,100	$ 170,500
Accumulated Amortization	(67,300)	(57,800)	(53,300)
Accumulated Impairment	(27,200)	(27,200)	(27,200)
Net Carrying Value	138,610	116,067	90,004
Marketing-related intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	87,500	79,600	77,600
Accumulated Amortization	(13,800)	(12,700)	(11,900)
Accumulated Impairment	(26,000)	(26,000)	(26,000)
Net Carrying Value	47,700	40,900	39,700
Other acquired intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	29,900	29,900	28,600
Accumulated Amortization	(13,800)	(12,900)	(12,400)
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	14,900	15,800	15,000
Amortizable | Marketing-related intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	16,900	16,900	14,900
Accumulated Amortization	(13,800)	(12,700)	(11,900)
Accumulated Impairment	0	0	0
Net Carrying Value	3,100	4,200	3,000
Amortizable | Customer-related intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	115,700	91,600	64,300
Accumulated Amortization	(39,700)	(32,200)	(29,000)
Accumulated Impairment		0	0
Net Carrying Value	76,000	59,400	35,300
Amortizable | Other acquired intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	22,100	22,100	20,800
Accumulated Amortization	(13,800)	(12,900)	(12,400)
Accumulated Impairment		0	0
Net Carrying Value	8,300	9,200	8,400
Nonamortizable | Marketing-related intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	70,600	62,700	62,700
Accumulated Amortization	0	0	0
Accumulated Impairment	(26,000)	(26,000)	(26,000)
Net Carrying Value	44,600	36,700	36,700
Nonamortizable | Other acquired intangible assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	7,800	7,800	7,800
Accumulated Amortization		0	0
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	$ 6,600	$ 6,600	$ 6,600

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization expense for intangibles	$ 2.9	$ 1.4	$ 8.7	$ 4.3
2018 estimated annual amortization expense related to acquired intangible assets	10		10
2019 estimated annual amortization expense related to acquired intangible assets	10		10
2020 estimated annual amortization expense related to acquired intangible assets	10		10
2021 estimated annual amortization expense related to acquired intangible assets	10		10
2022 estimated annual amortization expense related to acquired intangible assets	$ 10		$ 10
Marketing-related intangible assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets			4 years
Customer-related intangible assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets			10 years
Other acquired intangible assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets			11 years
Minimum
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets			3 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets			25 years
K&H Manufacturing | Marketing-related intangible assets
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net		7.9		7.9
K&H Manufacturing | Customer-related intangible assets
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net		$ 21.3		$ 21.3

Long-Term Debt - Components of

Long-Term Debt - Components of Long-term Debt (Details) - USD ($)	3 Months Ended
	Jun. 30, 2018	Dec. 30, 2017	Dec. 14, 2017	Sep. 30, 2017	Jun. 24, 2017	Nov. 09, 2015
Debt Instrument [Line Items]
Total	$ 691,860,000			$ 395,653,000	$ 435,449,000
Less current portion	(119,000)			(375,000)	(375,000)
Long-term portion	691,741,000			395,278,000	435,074,000
Senior notes
Debt Instrument [Line Items]
Unamortized debt issuance costs	(8,741,000)			(4,840,000)	(5,039,000)
Total	691,259,000			395,160,000	394,961,000
Senior notes | Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023
Debt Instrument [Line Items]
Notes	$ 400,000,000			400,000,000	400,000,000	$ 400,000,000
Debt instrument maturity period	Nov. 1, 2023
Debt instrument interest rate stated, percentage	6.125%					6.125%
Senior notes | Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028
Debt Instrument [Line Items]
Notes	$ 300,000,000		$ 300,000,000	0	0
Total	$ 295,500,000
Debt instrument maturity period	Feb. 1, 2028
Debt instrument interest rate stated, percentage	5.125%	5.125%	5.125%
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
Debt Instrument [Line Items]
Total	$ 0			0	40,000,000
Debt instrument maturity period	Apr. 1, 2021
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 | Base rate borrowings
Debt Instrument [Line Items]
Applicable interest margin rate on the credit facility	0.25%
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 | LIBOR-based borrowings
Debt Instrument [Line Items]
Applicable interest margin rate on the credit facility	1.25%
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 | Minimum | Base rate borrowings
Debt Instrument [Line Items]
Applicable interest margin rate on the credit facility	0.25%
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 | Minimum | LIBOR-based borrowings
Debt Instrument [Line Items]
Applicable interest margin rate on the credit facility	1.25%
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 | Maximum | Base rate borrowings
Debt Instrument [Line Items]
Applicable interest margin rate on the credit facility	0.50%
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 | Maximum | LIBOR-based borrowings
Debt Instrument [Line Items]
Applicable interest margin rate on the credit facility	1.50%
Other notes payable
Debt Instrument [Line Items]
Total	$ 601,000			$ 493,000	$ 488,000

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details)	Dec. 14, 2017USD ($)	Apr. 22, 2016USD ($)	Dec. 26, 2015	Nov. 09, 2015USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Dec. 30, 2017	Sep. 30, 2017USD ($)	Jun. 24, 2017USD ($)	Dec. 31, 2015USD ($)
Letter of credit
Components of long-term debt
Letters of credit outstanding					$ 3,300,000	$ 3,300,000
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
Components of long-term debt
Maturity date of senior subordinated notes					Apr. 1, 2021
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 | 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					3.30%	3.30%
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 | 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					5.30%	5.30%
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 | Minimum | LIBOR-based borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility					1.25%
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 | Minimum | Base rate borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility					0.25%
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 | Maximum | LIBOR-based borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility					1.50%
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 | Maximum | Base rate borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility					0.50%
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 | Revolving credit facility
Components of long-term debt
Debt issuance cost					$ 1,200,000	$ 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	0
Letters of credit outstanding					0	0
Credit facility, available capacity					400,000,000	400,000,000
Debt instrument fixed charge coverage ratio		1
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 | 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, 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 | 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, 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 | 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, 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 | 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, 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 | 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, 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 | Revolving credit facility | Maximum | Base rate borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility		0.50%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Redemption period one
Components of long-term debt
Debt redemption price percentage	105.125%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Redemption period two
Components of long-term debt
Debt redemption price percentage	102.563%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Redemption period three
Components of long-term debt
Debt redemption price percentage	101.708%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Redemption period four
Components of long-term debt
Debt redemption price percentage	100.854%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Redemption period five
Components of long-term debt
Debt redemption price percentage	100.00%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Upon change of control
Components of long-term debt
Debt redemption price percentage	101.00%
Senior notes, interest at 5.125%, payable semi-annually, principal due February 2028 | Senior notes
Components of long-term debt
Aggregate principal amount of debt	$ 300,000,000				$ 300,000,000	$ 300,000,000		$ 0	$ 0
Debt instrument interest rate stated, percentage	5.125%				5.125%	5.125%	5.125%
Maturity date of senior subordinated notes					Feb. 1, 2028
Debt issuance cost	$ 4,800,000
Redemption percentage	35.00%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023
Components of long-term debt
Redemption percentage				35.00%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 | Redemption period one
Components of long-term debt
Debt redemption price percentage				106.125%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 | Redemption period two
Components of long-term debt
Debt redemption price percentage				104.594%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 | Redemption period three
Components of long-term debt
Debt redemption price percentage				103.063%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 | Redemption period four
Components of long-term debt
Debt redemption price percentage				101.531%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 | Redemption period five
Components of long-term debt
Debt redemption price percentage				100.00%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 2023 | Upon change of control
Components of long-term debt
Debt redemption price percentage				101.00%
Senior notes, interest at 6.125%, payable semi-annually, principal due November 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%	6.125%
Maturity date of senior subordinated notes					Nov. 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
Debt instrument interest rate stated, percentage										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%

Supplemental Equity Informati42

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		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 637,142	$ 554,587
Comprehensive income	$ 41,057	$ 33,061	113,551	75,734
Amortization of share-based awards			6,865	6,377
Restricted share activity, including net share settlement			(7,135)	(7,492)
Issuance of common stock, including net share settlement of stock options			(4,105)	(16,350)
Tax benefit on stock option exercise, net of tax deficiency				17,170
Distribution to Noncontrolling interest			(1,597)	(1,019)
Ending balance	744,721	629,007	744,721	629,007
Total
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			635,686	553,014
Comprehensive income			112,824	74,376
Amortization of share-based awards			6,865	6,377
Restricted share activity, including net share settlement			(7,135)	(7,492)
Issuance of common stock, including net share settlement of stock options			(4,105)	(16,350)
Tax benefit on stock option exercise, net of tax deficiency				17,170
Ending balance	744,135	627,095	744,135	627,095
Additional Paid In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			396,790	393,297
Amortization of share-based awards			6,865	6,377
Restricted share activity, including net share settlement			(7,135)	(7,491)
Issuance of common stock, including net share settlement of stock options			(4,108)	(16,358)
Tax benefit on stock option exercise, net of tax deficiency				17,170
Ending balance	392,412	392,995	392,412	392,995
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			239,329	160,501
Comprehensive income			113,026	74,569
Ending balance	352,355	235,070	352,355	235,070
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(951)	(1,294)
Comprehensive income			(202)	(193)
Ending balance	(1,153)	(1,487)	(1,153)	(1,487)
Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			1,456	1,573
Comprehensive income			727	1,358
Distribution to Noncontrolling interest			(1,597)	(1,019)
Ending balance	586	1,912	586	1,912
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			122	120
Restricted share activity, including net share settlement			(1)
Issuance of common stock, including net share settlement of stock options				2
Ending balance	121	122	121	122
Class A Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			380	374
Restricted share activity, including net share settlement			1	(1)
Issuance of common stock, including net share settlement of stock options			3	6
Ending balance	384	379	384	379
Class B Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			16	16
Ending balance	$ 16	$ 16	$ 16	$ 16

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit associated with share-based compensation expense	$ 2.4	$ 3
Selling, general and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 8.6	$ 8.2

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		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Basic EPS:
Net income available to common shareholders	$ 41,545	$ 32,248	$ 113,026	$ 74,569
Weighted average shares, basic (in shares)	51,134	50,507	50,938	50,084
Earnings per share, basic (in dollars per share)	$ 0.81	$ 0.64	$ 2.22	$ 1.49
Diluted EPS
Net income available to common shareholders	$ 41,545	$ 32,248	$ 113,026	$ 74,569
Weighted average shares, diluted (in shares)	52,575	51,825	52,670	51,769
Earnings per share, diluted (in dollars per share)	$ 0.79	$ 0.62	$ 2.15	$ 1.44
Options to purchase common stock
Effect of dilutive securities:
Effective of dilutive securities (in shares)	932	810	1,058	1,080
Effect of dilutive securities (in dollars per share)	$ (0.01)	$ (0.01)	$ (0.05)	$ (0.03)
Restricted shares
Effect of dilutive securities:
Effective of dilutive securities (in shares)	509	508	674	605
Effect of dilutive securities (in dollars per share)	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - $ / shares shares in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options to purchase common stock outstanding (in shares)	2.4	2.7	2.4	2.7
Common stock outstanding, not included in computation of diluted earnings per share (in shares)	0.6	0.6	0.6	0.6
Minimum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock (in dollars per share)	$ 6.43	$ 6.43	$ 6.43	$ 6.43
Maximum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock (in dollars per share)	$ 38.10	$ 31.76	$ 38.10	$ 31.76

Segment Information - Narrative

Segment Information - Narrative (Details)	9 Months Ended
	Jun. 30, 2018Segment
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		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017	Sep. 30, 2017
Net sales:
Total net sales	$ 657,943	$ 574,592	$ 1,713,048	$ 1,564,014
Operating Income
Total operating income	60,819	57,933	149,126	141,731
Interest expense - net	(10,013)	(7,220)	(27,113)	(20,877)
Other income (expense)	2,126	1,626	542	(306)
Income tax expense	11,395	19,450	8,802	44,621
Income including noncontrolling interest	41,537	32,889	113,753	75,927
Net income (loss) attributable to noncontrolling interest	(8)	641	727	1,358
Net income attributable to Central Garden & Pet Company	41,545	32,248	113,026	74,569
Depreciation and amortization:
Depreciation and amortization	12,587	11,030	34,872	31,374
Assets:
Assets	1,708,405	1,321,341	1,708,405	1,321,341	$ 1,306,906
Goodwill (included in corporate assets above):
Goodwill	268,243	230,385	268,243	230,385	256,275
Operating segments | Pet segment
Net sales:
Total net sales	354,760	313,437	1,001,497	915,876
Operating Income
Total operating income	39,242	36,092	108,202	104,143
Depreciation and amortization:
Depreciation and amortization	7,626	6,794	21,715	18,798
Assets:
Assets	687,561	622,567	687,561	622,567	612,337
Goodwill (included in corporate assets above):
Goodwill	262,770	224,912	262,770	224,912	250,802
Operating segments | Garden segment
Net sales:
Total net sales	303,183	261,155	711,551	648,138
Operating Income
Total operating income	40,929	38,369	93,975	87,050
Depreciation and amortization:
Depreciation and amortization	2,789	1,651	6,065	4,686
Assets:
Assets	486,603	368,365	486,603	368,365	311,026
Goodwill (included in corporate assets above):
Goodwill	5,473	5,473	5,473	5,473	5,473
Corporate
Operating Income
Total operating income	(19,352)	(16,528)	(53,051)	(49,462)
Depreciation and amortization:
Depreciation and amortization	2,172	2,585	7,092	7,890
Assets:
Assets	$ 534,241	$ 330,409	$ 534,241	$ 330,409	$ 383,543

Consolidating Condensed Finan48

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Narrative (Details)	9 Months Ended
	Jun. 30, 2018
Senior notes
Condensed Financial Statements, Captions [Line Items]
Senior subordinated notes, maturity year	2,023
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Collective ownership percentage on guarantor subsidiaries	100.00%

Consolidating Condensed Finan49

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 657,943	$ 574,592	$ 1,713,048	$ 1,564,014
Cost of goods sold and occupancy	455,879	391,319	1,184,690	1,076,534
Gross profit	202,064	183,273	528,358	487,480
Selling, general and administrative expenses	141,245	125,340	379,232	345,749
Operating income	60,819	57,933	149,126	141,731
Interest expense	(10,597)	(7,273)	(28,577)	(20,976)
Interest income	584	53	1,464	99
Other (expense) income	2,126	1,626	542	(306)
Income before income taxes and noncontrolling interest	52,932	52,339	122,555	120,548
Income tax expense (benefit)	11,395	19,450	8,802	44,621
Equity in earnings (losses) of affiliates	0	0	0	0
Income including noncontrolling interest	41,537	32,889	113,753	75,927
Net income attributable to noncontrolling interest	(8)	641	727	1,358
Net income attributable to Central Garden & Pet Company	41,545	32,248	113,026	74,569
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(22,333)	(26,527)	(66,701)	(68,641)
Cost of goods sold and occupancy	(20,180)	(24,528)	(61,847)	(63,968)
Gross profit	(2,153)	(1,999)	(4,854)	(4,673)
Selling, general and administrative expenses	(2,153)	(1,999)	(4,854)	(4,673)
Operating income	0	0	0	0
Interest expense		0	0	0
Interest income		0	0	0
Other (expense) income		0	0	0
Income before income taxes and noncontrolling interest	0	0	0	0
Income tax expense (benefit)		0	0	0
Equity in earnings (losses) of affiliates	(46,166)	(35,516)	(139,225)	(84,137)
Income including noncontrolling interest	(46,166)	(35,516)	(139,225)	(84,137)
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	(46,166)	(35,516)	(139,225)	(84,137)
Parent | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net sales	208,095	184,719	562,620	531,028
Cost of goods sold and occupancy	161,192	142,533	438,539	409,262
Gross profit	46,903	42,186	124,081	121,766
Selling, general and administrative expenses	45,974	39,234	124,290	114,546
Operating income	929	2,952	(209)	7,220
Interest expense	(10,470)	(7,213)	(28,365)	(20,823)
Interest income	583	53	1,461	98
Other (expense) income	1,965	1,064	155	(276)
Income before income taxes and noncontrolling interest	(6,993)	(3,144)	(26,958)	(13,781)
Income tax expense (benefit)	(2,633)	(1,178)	(1,961)	(5,088)
Equity in earnings (losses) of affiliates	45,905	34,214	138,023	83,262
Income including noncontrolling interest	41,545	32,248	113,026	74,569
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	41,545	32,248	113,026	74,569
Non- Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net sales	93,122	29,067	139,298	69,183
Cost of goods sold and occupancy	67,308	20,636	103,316	52,442
Gross profit	25,814	8,431	35,982	16,741
Selling, general and administrative expenses	14,837	5,476	25,274	14,014
Operating income	10,977	2,955	10,708	2,727
Interest expense	(125)	(54)	(203)	(136)
Interest income	1	0	3	1
Other (expense) income	(394)	86	(140)	(301)
Income before income taxes and noncontrolling interest	10,459	2,987	10,368	2,291
Income tax expense (benefit)	236	1,096	(31)	1,133
Equity in earnings (losses) of affiliates	0	0	0	0
Income including noncontrolling interest	10,223	1,891	10,399	1,158
Net income attributable to noncontrolling interest	(8)	641	727	1,358
Net income attributable to Central Garden & Pet Company	10,231	1,250	9,672	(200)
Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net sales	379,059	387,333	1,077,831	1,032,444
Cost of goods sold and occupancy	247,559	252,678	704,682	678,798
Gross profit	131,500	134,655	373,149	353,646
Selling, general and administrative expenses	82,587	82,629	234,522	221,862
Operating income	48,913	52,026	138,627	131,784
Interest expense	(2)	(6)	(9)	(17)
Interest income	0	0	0	0
Other (expense) income	555	476	527	271
Income before income taxes and noncontrolling interest	49,466	52,496	139,145	132,038
Income tax expense (benefit)	13,792	19,532	10,794	48,576
Equity in earnings (losses) of affiliates	261	1,302	1,202	875
Income including noncontrolling interest	35,935	34,266	129,553	84,337
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	$ 35,935	$ 34,266	$ 129,553	$ 84,337

Consolidating Condensed Finan50

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017	Jun. 30, 2018	Jun. 24, 2017
Condensed Financial Statements, Captions [Line Items]
Net income	$ 41,537	$ 32,889	$ 113,753	$ 75,927
Other comprehensive income (loss):
Foreign currency translation	(480)	172	(202)	(193)
Total comprehensive income	41,057	33,061	113,551	75,734
Comprehensive loss attributable to noncontrolling interests	(8)	641	727	1,358
Comprehensive income attributable to Central Garden & Pet Company	41,065	32,420	112,824	74,376
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net income	(46,166)	(35,516)	(139,225)	(84,137)
Other comprehensive income (loss):
Foreign currency translation	358	(135)	173	155
Total comprehensive income	(45,808)	(35,651)	(139,052)	(83,982)
Comprehensive loss attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	(45,808)	(35,651)	(139,052)	(83,982)
Parent | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net income	41,545	32,248	113,026	74,569
Other comprehensive income (loss):
Foreign currency translation	(480)	172	(202)	(193)
Total comprehensive income	41,065	32,420	112,824	74,376
Comprehensive loss attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	41,065	32,420	112,824	74,376
Non- Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net income	10,223	1,891	10,399	1,158
Other comprehensive income (loss):
Foreign currency translation	(323)	116	(74)	(144)
Total comprehensive income	9,900	2,007	10,325	1,014
Comprehensive loss attributable to noncontrolling interests	(8)	641	727	1,358
Comprehensive income attributable to Central Garden & Pet Company	9,908	1,366	9,598	(344)
Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net income	35,935	34,266	129,553	84,337
Other comprehensive income (loss):
Foreign currency translation	(35)	19	(99)	(11)
Total comprehensive income	35,900	34,285	129,454	84,326
Comprehensive loss attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	$ 35,900	$ 34,285	$ 129,454	$ 84,326

Consolidating Condensed Finan51

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 24, 2017	Sep. 24, 2016
ASSETS
Cash and cash equivalents	$ 204,388	$ 32,397	$ 14,473	$ 92,982
Restricted cash	13,978	12,645	10,999
Accounts receivable, net	348,781	237,868	279,504
Inventories	428,007	382,101	383,449
Prepaid expenses and other	26,735	18,045	21,558
Total current assets	1,021,889	683,056	709,983
Land, buildings, improvements and equipment, net	211,817	180,913	177,784
Goodwill	268,243	256,275	230,385
Other long-term assets	206,456	186,662	203,189
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	1,708,405	1,306,906	1,321,341
LIABILITIES AND EQUITY
Accounts payable	108,129	103,283	106,408
Accrued expenses and other liabilities	122,897	116,549	112,091
Current portion of long-term debt	119	375	375
Total current liabilities	231,145	220,207	218,874
Long-term debt	691,741	395,278	435,074
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	40,798	54,279	38,386
Total Central Garden & Pet Company shareholders’ equity	744,135	635,686	627,095
Noncontrolling interest	586	1,456	1,912
Total equity	744,721	637,142	629,007	554,587
Total	1,708,405	1,306,906	1,321,341
Eliminations
ASSETS
Cash and cash equivalents	0	0	0	0
Restricted cash	0	0	0
Accounts receivable, net	0	0	0
Inventories	0	0	0
Prepaid expenses and other	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	(11,260)	(23,801)	(16,333)
Intercompany receivable	(725,150)	(698,743)	(638,100)
Investment in subsidiaries	(1,583,729)	(1,383,633)	(1,369,307)
Total	(2,320,139)	(2,106,177)	(2,023,740)
LIABILITIES AND EQUITY
Accounts payable	0	0	0
Accrued expenses and other liabilities	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	(725,150)	(698,743)	(638,100)
Losses in excess of investment in subsidiaries	(24,967)	(19,782)	(19,327)
Other long-term obligations	(11,260)	(23,801)	(16,333)
Total Central Garden & Pet Company shareholders’ equity	(1,558,762)	(1,363,851)	(1,349,980)
Noncontrolling interest		0	0
Total equity	(1,558,762)	(1,363,851)	(1,349,980)
Total	(2,320,139)	(2,106,177)	(2,023,740)
Parent | Reportable Legal Entities
ASSETS
Cash and cash equivalents	196,051	19,238	929	82,158
Restricted cash	13,978	12,645	10,999
Accounts receivable, net	122,534	78,692	92,703
Inventories	124,029	125,797	127,307
Prepaid expenses and other	6,032	6,059	5,497
Total current assets	462,624	242,431	237,435
Land, buildings, improvements and equipment, net	35,000	38,170	37,823
Goodwill	15,058	15,058	15,058
Other long-term assets	72,697	61,715	48,446
Intercompany receivable	40,342	36,606	36,783
Investment in subsidiaries	1,583,729	1,383,633	1,369,307
Total	2,209,450	1,777,613	1,744,852
LIABILITIES AND EQUITY
Accounts payable	32,330	36,760	34,562
Accrued expenses and other liabilities	61,367	54,909	57,235
Current portion of long-term debt	106	0	0
Total current liabilities	93,803	91,669	91,797
Long-term debt	691,591	395,160	434,962
Intercompany payable	671,405	647,409	588,378
Losses in excess of investment in subsidiaries		0	0
Other long-term obligations	8,516	7,689	2,620
Total Central Garden & Pet Company shareholders’ equity	744,135	635,686	627,095
Noncontrolling interest		0	0
Total equity	744,135	635,686	627,095
Total	2,209,450	1,777,613	1,744,852
Non- Guarantor Subsidiaries | Reportable Legal Entities
ASSETS
Cash and cash equivalents	5,060	11,693	10,118	9,695
Restricted cash	0	0	0
Accounts receivable, net	20,612	5,586	9,842
Inventories	36,841	9,493	10,567
Prepaid expenses and other	2,065	811	1,041
Total current assets	64,578	27,583	31,568
Land, buildings, improvements and equipment, net	34,024	4,225	4,065
Goodwill	0	0	0
Other long-term assets	14,009	2,376	3,218
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	112,611	34,184	38,851
LIABILITIES AND EQUITY
Accounts payable	13,242	3,076	7,832
Accrued expenses and other liabilities	7,256	2,391	2,632
Current portion of long-term debt	0	0	0
Total current liabilities	20,498	5,467	10,464
Long-term debt	0	0	0
Intercompany payable	53,745	51,334	49,722
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	0	0	0
Total Central Garden & Pet Company shareholders’ equity	37,782	(24,073)	(23,247)
Noncontrolling interest	586	1,456	1,912
Total equity	38,368	(22,617)	(21,335)
Total	112,611	34,184	38,851
Guarantor Subsidiaries | Reportable Legal Entities
ASSETS
Cash and cash equivalents	3,277	1,466	3,426	$ 1,129
Restricted cash	0	0	0
Accounts receivable, net	205,635	153,590	176,959
Inventories	267,137	246,811	245,575
Prepaid expenses and other	18,638	11,175	15,020
Total current assets	494,687	413,042	440,980
Land, buildings, improvements and equipment, net	142,793	138,518	135,896
Goodwill	253,185	241,217	215,327
Other long-term assets	131,010	146,372	167,858
Intercompany receivable	684,808	662,137	601,317
Investment in subsidiaries	0	0	0
Total	1,706,483	1,601,286	1,561,378
LIABILITIES AND EQUITY
Accounts payable	62,557	63,447	64,014
Accrued expenses and other liabilities	54,274	59,249	52,224
Current portion of long-term debt	13	375	375
Total current liabilities	116,844	123,071	116,613
Long-term debt	150	118	112
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	24,967	19,782	19,327
Other long-term obligations	43,542	70,391	52,099
Total Central Garden & Pet Company shareholders’ equity	1,520,980	1,387,924	1,373,227
Noncontrolling interest	0	0	0
Total equity	1,520,980	1,387,924	1,373,227
Total	$ 1,706,483	$ 1,601,286	$ 1,561,378

Consolidating Condensed Finan52

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Jun. 24, 2017
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	$ 17,762	$ 42,648
Additions to property and equipment	(27,003)	(37,087)
Payments to acquire companies, net of cash acquired	(86,777)	(106,821)
Change in restricted cash and cash equivalents	(1,333)	(89)
Proceeds from sale of business, facility and other assets	0	8,301
Investments	(8,048)	(11,495)
Other investing activities	(2,655)	(2,735)
Intercompany investing activities	0	0
Net cash used in investing activities	(125,816)	(149,926)
Repayments on revolving line of credit	(23,000)	(416,000)
Borrowings under revolving line of credit	23,000	456,000
Issuance of long-term debt	300,000	0
Repayments under long-term debt	(395)	(456)
Payment of financing costs	(4,770)	0
Excess tax benefits from stock-based awards	0	17,205
Repurchase of common stock	(12,942)	(25,654)
Distribution to parent	0	0
Distribution to noncontrolling interest	(1,597)	(1,019)
Payment of contingent consideration liability	(204)	(1,222)
Intercompany financing activities	0	0
Net cash provided by financing activities	280,092	28,854
Effect of exchange rate changes on cash and cash equivalents	(47)	(85)
Net increase (decrease) in cash and cash equivalents	171,991	(78,509)
Cash and equivalents at beginning of period	32,397	92,982
Cash and equivalents at end of period	204,388	14,473
Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Investments
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(6,387)	(4,076)
Additions to property and equipment	0	0
Payments to acquire companies, net of cash acquired	0	0
Change in restricted cash and cash equivalents	0	0
Investments	0
Other investing activities	0
Intercompany investing activities	26,408	37,948
Net cash used in investing activities	26,408	37,948
Repayments on revolving line of credit		0
Borrowings under revolving line of credit		0
Issuance of long-term debt		0
Repayments under long-term debt		0
Payment of financing costs
Excess tax benefits from stock-based awards		0
Repurchase of common stock
Distribution to parent	6,387	4,076
Distribution to noncontrolling interest		0
Payment of contingent consideration liability	0	0
Intercompany financing activities	(26,408)	(37,948)
Net cash provided by financing activities	(20,021)	(33,872)
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (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
Parent | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(20,284)	(14,968)
Additions to property and equipment	(6,508)	(6,811)
Payments to acquire companies, net of cash acquired	(86,777)	(106,821)
Change in restricted cash and cash equivalents	(1,333)	(89)
Proceeds from sale of business, facility and other assets
Investments	(8,048)	(11,495)
Other investing activities	(2,655)	(2,735)
Intercompany investing activities	(3,737)	(4,005)
Net cash used in investing activities	(109,058)	(131,956)
Repayments on revolving line of credit	(23,000)	(416,000)
Borrowings under revolving line of credit	23,000	456,000
Issuance of long-term debt	300,000	0
Repayments under long-term debt	(27)	(88)
Payment of financing costs	(4,770)
Excess tax benefits from stock-based awards		17,205
Repurchase of common stock	(12,942)	(25,654)
Distribution to parent		0
Distribution to noncontrolling interest		0
Payment of contingent consideration liability		0
Intercompany financing activities	23,997	34,414
Net cash provided by financing activities	306,258	65,877
Effect of exchange rate changes on cash and cash equivalents	(103)	(182)
Net increase (decrease) in cash and cash equivalents	176,813	(81,229)
Cash and equivalents at beginning of period	19,238	82,158
Cash and equivalents at end of period	196,051	929
Non- Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(101)	2,482
Additions to property and equipment	(986)	(557)
Payments to acquire companies, net of cash acquired	0	0
Change in restricted cash and cash equivalents	0	0
Investments	0
Other investing activities	0
Intercompany investing activities	0	0
Net cash used in investing activities	(986)	(557)
Repayments on revolving line of credit		0
Borrowings under revolving line of credit		0
Issuance of long-term debt		0
Repayments under long-term debt		0
Payment of financing costs
Excess tax benefits from stock-based awards		0
Repurchase of common stock
Distribution to parent	(6,387)	(4,076)
Distribution to noncontrolling interest	(1,597)	(1,019)
Payment of contingent consideration liability	0	0
Intercompany financing activities	2,411	3,534
Net cash provided by financing activities	(5,573)	(1,561)
Effect of exchange rate changes on cash and cash equivalents	27	59
Net increase (decrease) in cash and cash equivalents	(6,633)	423
Cash and equivalents at beginning of period	11,693	9,695
Cash and equivalents at end of period	5,060	10,118
Guarantor Subsidiaries | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	44,534	59,210
Additions to property and equipment	(19,509)	(29,719)
Payments to acquire companies, net of cash acquired	0
Change in restricted cash and cash equivalents	0	0
Proceeds from sale of business, facility and other assets		8,301
Investments	0
Other investing activities	0
Intercompany investing activities	(22,671)	(33,943)
Net cash used in investing activities	(42,180)	(55,361)
Repayments on revolving line of credit
Borrowings under revolving line of credit		0
Issuance of long-term debt		0
Repayments under long-term debt	(368)	(368)
Payment of financing costs
Excess tax benefits from stock-based awards		0
Repurchase of common stock		0
Distribution to parent		0
Distribution to noncontrolling interest		0
Payment of contingent consideration liability	(204)	(1,222)
Intercompany financing activities
Net cash provided by financing activities	(572)	(1,590)
Effect of exchange rate changes on cash and cash equivalents	29	38
Net increase (decrease) in cash and cash equivalents	1,811	2,297
Cash and equivalents at beginning of period	1,466	1,129
Cash and equivalents at end of period	$ 3,277	$ 3,426

Contingencies Contingencies (De

Contingencies Contingencies (Details) $ in Millions	Jun. 27, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Number of claims	3
Damages Awarded	$ 13