Central Garden & Pet (CENT) 10-Q 5 May 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 26, 2016	Apr. 29, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 26, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Trading Symbol	CENT
Entity Registrant Name	CENTRAL GARDEN & PET CO
Entity Central Index Key	887,733
Current Fiscal Year End Date	--09-24
Entity Filer Category	Accelerated Filer
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,908,317
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		36,824,537
Class B Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,652,262

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Current assets:
Cash and cash equivalents	$ 9,826	$ 47,584	$ 11,943
Restricted cash	11,946	13,157	12,583
Accounts receivable (less allowance for doubtful accounts of $23,759, $20,813 and $19,296)	340,526	207,402	321,765
Inventories	390,754	335,946	382,328
Prepaid expenses and other	50,758	49,731	58,251
Total current assets	803,810	653,820	786,870
Land, buildings, improvements and equipment—net	164,794	162,809	163,207
Goodwill	213,753	209,089	209,089
Other intangible assets—net	82,989	75,460	85,185
Other assets	57,753	30,419	24,846
Total	1,323,099	1,131,597	1,269,197
Current liabilities:
Accounts payable	133,211	88,889	139,821
Accrued expenses	97,682	87,724	83,442
Current portion of long-term debt	594	291	289
Total current liabilities	231,487	176,904	223,552
Long-term debt	496,396	396,691	511,113
Other long-term obligations	62,274	51,622	44,549
Equity:
Additional paid-in capital	391,665	388,636	387,074
Accumulated earnings	140,082	115,987	101,556
Accumulated other comprehensive income (loss)	(528)	164	64
Total Central Garden & Pet Company shareholders’ equity	531,722	505,286	489,186
Noncontrolling interest	1,220	1,094	797
Total equity	532,942	506,380	489,983
Total	1,323,099	1,131,597	1,269,197
Common Stock
Equity:
Common stock	119	119	119
Total equity	119	119	119
Class A Common Stock
Equity:
Common stock	368	364	357
Total equity	368	364	357
Class B Stock
Equity:
Common stock	16	16	16
Total equity	$ 16	$ 16	$ 16

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Accounts receivable allowance for doubtful accounts	$ 23,759	$ 19,296	$ 20,813
Common Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	11,908,317	11,908,317	11,919,749
Class A Common Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	36,794,100	36,462,299	35,765,091
Class B Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	1,652,262	1,652,262	1,652,262

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Income Statement [Abstract]
Net sales	$ 541,249	$ 497,602	$ 901,061	$ 804,922
Cost of goods sold and occupancy	371,910	347,540	631,936	566,879
Gross profit	169,339	150,062	269,125	238,043
Selling, general and administrative expenses	109,936	100,091	200,949	186,934
Income from operations	59,403	49,971	68,176	51,109
Interest expense	(7,096)	(11,876)	(29,241)	(22,379)
Interest income	9	18	31	89
Other expense	(88)	(121)	(561)	(489)
Income before income taxes and noncontrolling interest	52,228	37,992	38,405	28,330
Income tax expense	18,793	14,012	13,593	10,043
Income including noncontrolling interest	33,435	23,980	24,812	18,287
Net income attributable to noncontrolling interest	738	743	717	747
Net income attributable to Central Garden & Pet Company	$ 32,697	$ 23,237	$ 24,095	$ 17,540
Net income per share attributable to Central Garden & Pet Company:
Basic (in dollars per share)	$ 0.67	$ 0.48	$ 0.50	$ 0.36
Diluted (in dollars per share)	$ 0.65	$ 0.47	$ 0.48	$ 0.35
Weighted average shares used in the computation of net income per share:
Basic (in shares)	48,717	48,384	48,641	48,882
Diluted (in shares)	50,445	49,439	50,558	49,689

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 33,435	$ 23,980	$ 24,812	$ 18,287
Other comprehensive loss:
Unrealized loss on securities	0	(20)	0	(10)
Reclassification of realized loss on securities included in net income	0	20	0	20
Foreign currency translation	(459)	(626)	(692)	(1,178)
Total comprehensive income	32,976	23,354	24,120	17,119
Comprehensive income attributable to noncontrolling interest	738	743	717	747
Comprehensive income attributable to Central Garden & Pet Company	$ 32,238	$ 22,611	$ 23,403	$ 16,372

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Cash flows from operating activities:
Net income	$ 24,812	$ 18,287
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation and amortization	18,202	16,814
Amortization of deferred financing costs	773	1,524
Stock-based compensation	3,578	3,684
Excess tax benefits from stock-based awards	(1,181)	(351)
Deferred income taxes	7,516	4,467
Write-off of deferred financing costs	3,337	537
Loss on sale of property and equipment	8	115
Other	25	(51)
Change in assets and liabilities (excluding businesses acquired):
Accounts receivable	(111,671)	(128,623)
Inventories	(35,220)	(56,740)
Prepaid expenses and other assets	1,749	(8,318)
Accounts payable	27,415	51,474
Accrued expenses	9,548	(1,245)
Other long-term obligations	266	(95)
Net cash used by operating activities	(50,843)	(98,521)
Cash flows from investing activities:
Additions to property and equipment	(12,795)	(11,025)
Payments to acquire companies, net of cash acquired	(68,901)	(16,000)
Change in restricted cash	1,211	1,700
Proceeds from short-term investments	0	9,997
Investment in short-term investments	0	(17)
Other investing activities	(500)	(331)
Net cash used in investing activities	(80,985)	(15,676)
Cash flows from financing activities:
Repayments of long-term debt	(400,145)	(50,141)
Proceeds from issuance of long-term debt	400,000	0
Borrowings under revolving line of credit	280,000	186,000
Repayments under revolving line of credit	(178,000)	(71,000)
Proceeds from issuance of common stock	0	1,220
Repurchase of common stock, including shares surrendered for tax withholding	(1,722)	(17,164)
Distribution to noncontrolling interest	(592)	(1,680)
Payment of financing costs	(6,362)	0
Excess tax benefits from stock-based awards	1,181	351
Net cash provided by financing activities	94,360	47,586
Effect of exchange rate changes on cash and cash equivalents	(290)	(122)
Net decrease in cash and cash equivalents	(37,758)	(66,733)
Cash and equivalents at beginning of period	47,584	78,676
Cash and equivalents at end of period	9,826	11,943
Supplemental information:
Cash paid for interest	$ 18,781	$ 21,448

Basis of Presentation

Basis of Presentation	6 Months Ended
	Mar. 26, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated balance sheets of Central Garden & Pet Company and subsidiaries (the “Company” or “Central”) as of March 26, 2016 and March 28, 2015 , the condensed consolidated statements of operations for the three and six months ended March 26, 2016 and March 28, 2015 , the condensed consolidated statements of comprehensive income for the three and six months ended March 26, 2016 and March 28, 2015 and the condensed consolidated statements of cash flows for the six months ended March 26, 2016 and March 28, 2015 have been prepared by the Company, without audit. In the opinion of management, the interim financial statements include all normal recurring adjustments necessary for a fair statement of the results for the interim periods presented. For the Company’s foreign business in the UK, the local currency is the functional currency. Assets and liabilities are translated using the exchange rate in effect at the balance sheet date. Income and expenses are translated at the average exchange rate for the period. Deferred taxes are not provided on translation gains and losses because the Company expects earnings of its foreign subsidiary to be permanently reinvested. Transaction gains and losses are included in results of operations. See Note 8, Supplemental Equity Information, for further detail. Due to the seasonal nature of the Company’s garden business, the results of operations for the three and six months ended March 26, 2016 are not indicative of the operating results that may be expected for the entire fiscal year. These interim financial statements should be read in conjunction with the annual audited financial statements, accounting policies and financial notes thereto, included in the Company’s 2015 Annual Report on Form 10-K, which has previously been filed with the Securities and Exchange Commission. The September 26, 2015 balance sheet presented herein was derived from the audited financial statements. Noncontrolling Interest Noncontrolling interest in the Company’s condensed consolidated financial statements represents the 20% interest not owned by Central in a consolidated subsidiary. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 20% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interest on the consolidated balance sheets and as net income (loss) attributable to noncontrolling interest in the consolidated statements of operations. See Note 8, Supplemental Equity Information, for additional information. Derivative Instruments The Company principally uses a combination of purchase orders and various short and long-term supply arrangements in connection with the purchase of raw materials, including certain commodities. The Company may also enter into commodity futures, options and swap contracts to reduce the volatility of price fluctuations of corn, which impacts the cost of raw materials. The Company’s primary objective when entering into these derivative contracts is to achieve greater certainty with regard to the future price of commodities purchased for use in its supply chain. These derivative contracts are entered into for periods consistent with the related underlying exposures and do not constitute positions independent of those exposures. The Company does not enter into derivative contracts for speculative purposes and does not use leveraged instruments. The Company does not perform the assessments required to achieve hedge accounting for commodity derivative positions. Accordingly, the changes in the values of these derivatives are recorded currently in other income (expense) in its condensed consolidated statements of operations. As of March 26, 2016 and March 28, 2015 , the Company had no outstanding derivative instruments. Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted Discontinued Operations In April 2014, the FASB issued Accounting Standards Update No. 2014-08 (ASU 2014-08), Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity . ASU 2014-08 provides amended guidance for reporting discontinued operations and disclosures of disposals of components. The amended guidance raises the threshold for disposals to qualify as discontinued operations and permits significant continuing involvement and continuing cash flows with the discontinued operation. In addition, the amended guidance requires additional disclosures for discontinued operations and new disclosures for individually material disposal transactions that do not meet the definition of a discontinued operation. The amended guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2014 and became effective for the Company on September 27, 2015. The adoption of the applicable sections of this ASC will have an impact on the presentation of any future discontinued operations the Company may have. Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-03 (ASU 2015-03 ), Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. This standard amends the existing guidance to require that debt issuance costs be presented in the balance sheet as a deduction from the carrying amount of the related debt liability instead of as a deferred charge. In August 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-15, Interest – Imputation of Interest (Subtopic 835-30). This ASU provides additional guidance on ASU 2015-03 with respect to line of credit arrangements, whereby specify debt issuance costs as part of line-of-credit arrangements may continue to be deferred and presented as an asset on the balance sheet. Recognition and measurement guidance for debt issuance costs are not affected. The Company adopted the guidance in ASU’s 2015-03 and 2015-15 as of September 27, 2015. See “Change in Accounting Principle” below. Business Combinations In September 2015, the FASB issued ASU No. 2015-16 (ASU 2015-16), Simplifying the Accounting for Measurement-Period Adjustments . ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period after an acquisition within the reporting period they are determined. This is a change from the previous requirement that the adjustments be recorded retrospectively. The ASU also requires disclosure of the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the adjustment to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. ASU 2015-16 is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2015; early adoption is permitted. The Company has early adopted the guidance prospectively as of September 27, 2015. The adoption of this standard will impact the Company’s presentation of measurement period adjustments for any future business combinations. 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. In March 2016, the FASB issued ASU 2016-08 (ASU 2016-08), Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) . ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10 (ASU 2016-10), Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing . ASU 2016-10 clarifies the implementation guidance on identifying performance obligations. These ASUs apply to all companies that enter into contracts with customers to transfer goods or services. Early adoption is permitted, but not before interim and annual reporting periods beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. Leases In February 2016, the FASB issued ASU 2016-02 (ASU 2016-02), Leases (Topic 842) . ASU 2016-02 requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. ASU 2016-02 is effective for the Company in our first quarter of fiscal 2020 on a modified retrospective basis and earlier adoption is permitted. The Company is currently evaluating the impact of its pending adoption of ASU 2016-02 on its consolidated financial statements, and it currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02 . Stock Based Compensation In June 2014, the FASB issued ASU No. 2014-12 (ASU 2014-12), Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. ASU 2014-12 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015, or the Company’s first quarter of fiscal 2017. Earlier adoption is permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09 (ASU 2016-09), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . ASU 2016-09 simplifies the accounting for share-based payment award transactions including: income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018. Early adoption is permitted. The Company is currently evaluating the requirements of ASU 2016-09 and has not yet determined the impact on its condensed consolidated financial statements. Consolidation In February 2015, the FASB issued ASU 2015-02 (ASU 2015-02), Amendments to the Consolidation Analysis to ASC Topic 810, Consolidation . ASU 2015-02 modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, eliminates the presumption that a general partner should consolidate a limited partnership and affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships. ASU 2015-02 is effective for fiscal years that begin after December 15, 2015, or the Company’s first quarter of fiscal 2017. The Company is currently evaluating the impact the adoption of ASU 2015-02 will have on its consolidated financial statements. Cloud Computing Costs In April 2015, the FASB issued ASU No. 2015-05 (ASU 2015-05), Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement . This standard clarifies the circumstances under which a cloud computing customer would account for the arrangement as a license of internal-use software under ASC 350-40. ASU 2015-05 is effective for public entities for annual and interim periods therein beginning after December 15, 2015, or the Company’s first quarter of fiscal 2017. Early adoption is permitted. Entities may adopt the guidance either retrospectively or prospectively to arrangements entered into, or materially modified after the effective date. The Company is currently evaluating the impact the adoption of ASU 2015-05 will have on its consolidated financial statements. Inventory Measurement In July 2015, the FASB issued ASU 2015-11 (ASU 2015-11), Simplifying the Measurement of Inventory . Under ASU 2015-11, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. The standard defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016, or the Company’s first quarter of fiscal 2018. Early application is permitted and should be applied prospectively. The Company is currently evaluating the impact the adoption of ASU 2015-11 will have on its consolidated financial statements. Balance Sheet Classification of Deferred Taxes . In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . This ASU eliminates the current requirement for entities to present deferred tax liabilities and assets as current and noncurrent in a classified statement of financial position and instead requires that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018, and interim periods within those annual periods. Earlier application is permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact the adoption of ASU 2015-17 will have on its consolidated financial statements. Change in Accounting Principle Prior to its early adoption of ASU 2015-03, the Company recorded issuance costs associated with its long-term debt as a long-term asset on its consolidated balance sheet. The guidance in ASU 2015-03 requires the Company to present debt issuance costs in the consolidated balance sheet as a direct deduction from the carrying amount of the related debt liability. Changes in accounting principles are to be reported through retrospective application of the new principle to all prior financial statement periods presented. Accordingly, the condensed consolidated balance sheets have been adjusted to reflect the effects of reclassifying debt issuance costs from long-term assets to a direct deduction from the carrying amount of the related debt liability as follows. Financial Statement Line Item Previously Reported Reclassifications As Adjusted Other assets $ 33,576 $ (3,157 ) $ 30,419 Total assets 1,134,754 (3,157 ) 1,131,597 Long term debt 399,848 (3,157 ) 396,691 Total liabilities and equity 1,134,754 (3,157 ) 1,131,597 Financial Statement Line Item Previously Reported Reclassifications As Adjusted Other assets $ 28,657 $ (3,811 ) $ 24,846 Total assets 1,273,008 (3,811 ) 1,269,197 Long term debt 514,924 (3,811 ) 511,113 Total liabilities and equity 1,273,008 (3,811 ) 1,269,197

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Mar. 26, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements ASC 820 establishes a single authoritative definition of fair value, a framework for measuring fair value and expands disclosure of fair value measurements. ASC 820 requires financial assets and liabilities to be categorized based on the inputs used to calculate their fair values as follows: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - Unobservable inputs for the asset or liability, which reflect the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). The Company’s financial instruments include cash and equivalents, short term investments consisting of bank certificates of deposit, accounts receivable and payable, derivative instruments, short-term borrowings, and accrued liabilities. The carrying amount of these instruments approximates fair value because of their short-term nature. Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of March 26, 2016 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 6,215 $ 6,215 Total liabilities $ 0 $ 0 $ 6,215 $ 6,215 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 March 28, 2015 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 4,343 $ 4,343 Total liabilities $ 0 $ 0 $ 4,343 $ 4,343 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 26, 2015 : Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 3,625 $ 3,625 Total liabilities $ 0 $ 0 $ 3,625 $ 3,625 (a) The liability for contingent consideration relates to an earn-out for B2E, acquired in December 2012 and future performance-based contingent payments for Hydro-Organics Wholesale, Inc., acquired in October 2015. The fair value of the estimated contingent consideration arrangement is determined based on the Company’s evaluation as to the probability and amount of any earn-out that will be achieved based on expected future performance by the acquired entity. This is presented as part of long-term liabilities in our consolidated balance sheets. The following table provides a summary of changes in fair value of our Level 3 financial instruments for the periods ended March 26, 2016 and March 28, 2015 (in thousands): Amount Balance as of September 26, 2015 $ 3,625 Estimated contingent performance-based consideration established at the time of acquisition 2,590 Changes in the fair value of contingent performance-based payments established at the time of acquisition — Balance as of March 26, 2016 $ 6,215 Amount Balance as of September 27, 2014 $ 4,414 Changes in the fair value of contingent performance-based payments established at the time of acquisition (71 ) Balance as of March 28, 2015 $ 4,343 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 March 26, 2016 and March 28, 2015 , the Company was not required to measure any significant non-financial assets and liabilities at fair value. Fair Value of Other Financial Instruments In November 2015, the Company issued $400 million aggregate principal amount of 6.125% senior notes due November 2023 (the “2023 Notes”). The estimated fair value of the Company’s 2023 Notes as of March 26, 2016 was $416.1 million , compared to a carrying value of $394.0 million . In January 2015, the Company called $50 million aggregate principal amount of the Company’s senior subordinated notes due 2018 (the “2018 Notes”) for redemption on March 1, 2015 at a price of 102.063% . In December 2015 , the Company redeemed the remaining $400 million aggregate principal amount of the 2018 Notes at a price of 102.063% . The estimated fair value of the Company’s $400 million principal amount of 2018 Notes as of March 28, 2015 was $409.5 million , compared to a carrying value of $395.8 million . The estimated fair value of the Company’s $400 million aggregate principal amount of 2018 Notes as of September 26, 2015 was $410.5 million , compared to a carrying value of $396.5 million . The estimated fair value is based on quoted market prices for these notes, which are Level 1 inputs within the fair value hierarchy.

Acquisitions

Acquisitions	6 Months Ended
	Mar. 26, 2016
Business Combinations [Abstract]
Acquisitions	Acquisitions IMS Trading Corp On July 31, 2015, the Company purchased substantially all of the assets of IMS Trading Corp. for approximately $23 million . IMS Trading Corp was a manufacturer, importer and distributor of rawhide, natural dog treats and pet products throughout the United States and internationally. The purchase price exceeded the fair value of the net tangible and intangible assets acquired by approximately $1.4 million , which is included in goodwill in our consolidated balance sheet as of March 26, 2016 . Financial results for IMS Trading Corp. have been included in the results of operations within the Pet segment since the date of acquisition. This acquisition is expected to complement the Company's existing dog and cat business. The Company finalized the allocation of the purchase price to the fair value of the tangible and intangible assets acquired during the second fiscal quarter of 2016. The following table summarizes the preliminary recording of the 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 $ 20,458 $ 350 $ 20,808 Fixed assets 1,670 — 1,670 Goodwill — 1,365 1,365 Other assets 5,356 (5,356 ) — Other intangible assets, net — 4,475 4,475 Current liabilities (5,100 ) — (5,100 ) Net assets acquired, less cash and cash equivalents $ 22,384 $ 834 $ 23,218 (1) As previously reported in our Form 10-K for the period ended September 26, 2015 and our Form 10-Q for the period ended December 26, 2015. Hydro-Organics Wholesale Inc. On September 30, 2015, the Company purchased Hydro-Organics Wholesale, Inc., an organic fertilizer business, for approximately $7.8 million cash and approximately $2.6 million of estimated contingent future performance-based payments. The Company finalized the allocation of the purchase price to the fair value of the net tangible and intangible assets acquired during the second fiscal quarter of 2016. The purchase price exceeded the estimated fair value of the net tangible assets acquired by approximately $8.5 million , of which $5.2 million was allocated to identified intangible assets and $3.3 million is included in goodwill in the Company’s condensed consolidated balance sheet as of March 26, 2016 . Financial results for Hydro-Organics Wholesale Inc. have been included in the results of operations within the Garden segment since the date of acquisition. This acquisition is expected to complement the Company's existing garden fertilizer business. DMC On December 1, 2015, the Company purchased the pet bedding business and certain other assets of National Consumers Outdoors Corp., formerly known as Dallas Manufacturing Company (“DMC”), for approximately $61 million . The purchase price exceeded the estimated fair value of the tangible net assets acquired by approximately $34.0 million , which is included in other assets in the Company’s condensed consolidated balance sheet as of March 26, 2016 , as the Company has not yet finalized the allocation of the purchase price to the fair value of the intangible assets acquired.

Inventories, net

Inventories, net	6 Months Ended
	Mar. 26, 2016
Inventory Disclosure [Abstract]
Inventories, net	Inventories, net Inventories, net of allowance for obsolescence, consist of the following (in thousands): March 26, 2016 March 28, 2015 September 26, 2015 Raw materials $ 113,779 $ 99,490 $ 94,969 Work in progress 15,267 15,601 15,268 Finished goods 252,453 252,104 215,673 Supplies 9,255 15,133 10,036 Total inventories, net $ 390,754 $ 382,328 $ 335,946

Goodwill

Goodwill	6 Months Ended
	Mar. 26, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The Company accounts for goodwill in accordance with ASC 350, “Intangibles – Goodwill and Other,” and tests goodwill for impairment annually, or whenever events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. This assessment involves the use of significant accounting judgments and estimates as to future operating results and discount rates. Changes in estimates or use of different assumptions could produce significantly different results. An impairment loss is generally recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit. The Company uses discounted cash flow analysis to estimate the fair value of our reporting units. The Company’s goodwill impairment analysis also includes a comparison of the aggregate estimated fair value of its reporting units to the Company’s total market capitalization.

Other Intangible Assets

Other Intangible Assets	6 Months Ended
	Mar. 26, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intangible Assets	Other Intangible Assets The following table summarizes the components of gross and net acquired intangible assets: Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) March 26, 2016 Marketing-related intangible assets – amortizable $ 14.1 $ (10.8 ) $ — $ 3.3 Marketing-related intangible assets – nonamortizable 63.6 — (24.2 ) 39.4 Total 77.7 (10.8 ) (24.2 ) 42.7 Customer-related intangible assets – amortizable 48.3 (23.6 ) — 24.7 Other acquired intangible assets – amortizable 20.0 (11.0 ) — 9.0 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.8 (11.0 ) (1.2 ) 15.6 Total other intangible assets $ 153.8 $ (45.4 ) $ (25.4 ) $ 83.0 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) March 28, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.2 ) $ — $ 3.9 Marketing-related intangible assets – nonamortizable 59.6 — (16.9 ) 42.7 Total 73.7 (10.2 ) (16.9 ) 46.6 Customer-related intangible assets – amortizable 43.3 (21.2 ) — 22.1 Other acquired intangible assets – amortizable 19.3 (9.4 ) — 9.9 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (9.4 ) (1.2 ) 16.5 Total other intangible assets $ 144.1 $ (40.8 ) $ (18.1 ) $ 85.2 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) September 26, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.4 ) $ — $ 3.7 Marketing-related intangible assets – nonamortizable 59.6 — (24.2 ) 35.4 Total 73.7 (10.4 ) (24.2 ) 39.1 Customer-related intangible assets – amortizable 43.3 (22.3 ) — 21.0 Other acquired intangible assets – amortizable 19.3 (10.5 ) — 8.8 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (10.5 ) (1.2 ) 15.4 Total other intangible assets $ 144.1 $ (43.2 ) $ (25.4 ) $ 75.5 Other acquired intangible assets include contract-based and technology-based intangible assets. The Company evaluates long-lived assets, including amortizable and indefinite-lived intangible assets, for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company evaluates indefinite-lived intangible assets on an annual basis. In fiscal 2015 , the Company recognized a non-cash $7.3 million impairment charge to certain indefinite-lived intangible assets as a result of increased competition in the marketplace and declining volume of sales. The fair value of the remaining $15.0 million of indefinite-lived intangible assets that were impaired exceeded their carrying value at September 26, 2015 . Other factors indicating the carrying value of the Company’s amortizable intangible assets may not be recoverable were not present in fiscal 2015 or during the six months ended March 26, 2016 , and accordingly, no impairment testing was performed on these assets. The Company amortizes its acquired intangible assets with definite lives over periods ranging from 1 to 25 years; over weighted average remaining lives of six years for marketing-related intangibles, 14 years for customer-related intangibles and 14 years for other acquired intangibles. Amortization expense for intangibles subject to amortization was approximately $1.2 million and $1.0 million for the three month periods ended March 26, 2016 and March 28, 2015 , respectively, and $2.2 million and $1.9 million for the six months ended March 26, 2016 and March 28, 2015, 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 $4 million per year from fiscal 2016 through fiscal 2020.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Mar. 26, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consists of the following: March 26, 2016 March 28, 2015 September 26, 2015 (in thousands) Senior notes, interest at 6.125%, payable semi-annually, principal due May 2023 $ 400,000 $ — $ — Senior subordinated notes, interest at 8.25%, payable semi-annually, repaid in December 2015 — 400,000 400,000 Unamortized discount — (363 ) (309 ) Unamortized debt issuance costs (6,032 ) (3,811 ) (3,157 ) Net carrying value 393,968 395,826 396,534 Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018 102,000 115,000 — Other notes payable 1,022 576 448 Total 496,990 511,402 396,982 Less current portion (594 ) (289 ) (291 ) Long-term portion $ 496,396 $ 511,113 $ 396,691 Senior Notes and Redemption of Senior Subordinated Notes On November 9, 2015, the Company issued $400 million aggregate principal amount of 6.125% senior notes due November 2023. In December 2015, the Company used the net proceeds from the offering, together with available cash, to redeem its $400 million aggregate principal amount of 8.25% senior subordinated notes due March 1, 2018 at a price of 102.063% of the principal amount and to pay fees and expenses related to the offering. The Company incurred approximately $6.3 million of debt issuance costs in conjunction with these transactions, which included underwriter fees and legal, accounting and rating agency expenses. The debt issuance costs will be amortized over the term of the 2023 Notes. As a result of the Company’s redemption of the 2018 Notes, the Company incurred a call premium payment of $8.3 million , overlapping interest expense for 30 days of approximately $2.7 million and a $3.3 million non-cash charge for the write off of unamortized deferred financing costs and discount related to the 2018 Notes. These amounts are included in interest expense in the condensed consolidated statements of operations. The 2023 Notes require semiannual interest payments, which commence on May 15, 2016. The 2023 Notes are unconditionally guaranteed on a senior basis by each of the Company’s existing and future domestic restricted subsidiaries which are borrowers under or guarantors of Central’s senior secured revolving credit facility. The 2023 Notes are unsecured senior obligations and are subordinated to all of the Company’s existing and future secured debt, including the Company’s Credit Facility, to the extent of the value of the collateral securing such indebtedness. The Company may redeem some or all of the 2023 Notes at any time, at its option, prior to November 15, 2018 at the principal amount plus a “make whole” premium. At any time prior to November 15, 2018, the Company may also redeem, at its option, up to 35% of the original aggregate principal amount of the notes with the proceeds of certain equity offerings at a redemption price of 106.125% of the principal amount of the notes. The Company may redeem some or all of the 2023 Notes, at its option, at any time on or after November 15, 2018 for 104.594% , on or after November 15, 2019 for 103.063% , on or after November 15, 2020 for 101.531% and on or after November 15, 2021 for 100% , plus accrued and unpaid interest. The holders of the 2023 Notes have the right to require the Company to repurchase all or a portion of the 2023 Notes at a purchase price equal to 101% of the principal amount of the notes repurchased, plus accrued and unpaid interest upon the occurrence of a change of control. The 2023 Notes contain customary high yield covenants, including covenants limiting debt incurrence and restricted payments, subject to certain baskets and exceptions. The Company was in compliance with all covenants as of March 26, 2016 . Asset Backed Loan Facility On December 5, 2013, the Company entered into a credit agreement which provided up to a $390 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 initially matured on December 5, 2018 . 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 March 26, 2016 , there were borrowings of $102.0 million outstanding and no letters of credit outstanding under the Credit Facility. There were other letters of credit of $6.0 million outstanding as of March 26, 2016 . The Credit Facility was subject to a borrowing base, calculated using a formula based upon eligible receivables and inventory, minus certain reserves and subject to restrictions. As of March 26, 2016 , the borrowing availability was $366.1 million and the remaining borrowing availability, after taking into consideration $102.0 million of outstanding borrowings, was $264.1 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 total outstanding borrowings. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25% - 1.75% (and was 1.25% at March 26, 2016 ) and such applicable margin for Base Rate borrowings fluctuates between 0.25% - 0.75% (and was 0.25% at March 26, 2016 ). As of March 26, 2016 , the applicable interest rate related to Base Rate borrowings was 3.75% , and the applicable interest rate related to LIBOR-based borrowings was 1.68% . The Credit Facility contains customary covenants, including financial covenants which required the Company to maintain a minimum fixed charge coverage ratio of 1.00 : 1.00 upon reaching certain borrowing levels. The Credit Facility was secured by substantially all assets of the Company. The Company was in compliance with all financial covenants under the Credit Facility during the period ended March 26, 2016 .

Supplemental Equity Information

Supplemental Equity Information	6 Months Ended
	Mar. 26, 2016
Equity [Abstract]
Supplemental Equity Information	Supplemental Equity Information The following table provides a summary of the changes in the carrying amounts of equity attributable to controlling interest and noncontrolling interest for the three months ended March 26, 2016 and March 28, 2015 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 26, 2015 $ 119 $ 364 $ 16 $ 388,636 $ 115,987 $ 164 $ 505,286 $ 1,094 $ 506,380 Comprehensive loss 24,095 (692 ) 23,403 717 24,120 Amortization of share-based awards 2,986 2,986 2,986 Restricted share activity 2 (580 ) (578 ) (578 ) Issuance of common stock 2 (554 ) (552 ) (552 ) Tax benefit on stock option exercise, net of tax deficiency 1,177 1,177 1,177 Distribution to Noncontrolling interest (592 ) (592 ) Other 1 1 Balance March 26, 2016 $ 119 $ 368 $ 16 $ 391,665 $ 140,082 $ (528 ) $ 531,722 $ 1,220 $ 532,942 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 27, 2014 $ 124 $ 369 $ 16 $ 396,586 $ 86,396 $ 1,232 $ 484,723 $ 1,730 $ 486,453 Comprehensive loss 17,540 (1,168 ) 16,372 747 17,119 Amortization of share-based awards 2,771 2,771 2,771 Restricted share activity (2 ) (638 ) (640 ) (640 ) Issuance of common stock 2 730 732 732 Repurchase of common stock (5 ) (12 ) (12,726 ) (2,380 ) (15,123 ) (15,123 ) Tax benefit on stock option exercise, net of tax deficiency 351 351 351 Distribution to Noncontrolling interest (1,680 ) (1,680 ) Balance March 28, 2015 $ 119 $ 357 $ 16 $ 387,074 $ 101,556 $ 64 $ 489,186 $ 797 $ 489,983

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Mar. 26, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company recognized share-based compensation expense of $3.6 million and $3.7 million for the six month periods ended March 26, 2016 and March 28, 2015 , respectively, as a component of selling, general and administrative expenses. The tax benefit associated with share-based compensation expense for the six month periods ended March 26, 2016 and March 28, 2015 was $1.3 million and $1.4 million , respectively.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Mar. 26, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The following is a reconciliation of the numerators and denominators of the basic and diluted per share computations for income from continuing operations. Three Months Ended Six Months Ended March 26, 2016 March 26, 2016 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 32,697 48,717 $ 0.67 $ 24,095 48,641 $ 0.50 Effect of dilutive securities: Options to purchase common stock 976 (0.01 ) 1,166 (0.02 ) Restricted shares 752 (0.01 ) 751 — Diluted EPS: Net income available to common shareholders $ 32,697 50,445 $ 0.65 $ 24,095 50,558 $ 0.48 Three Months Ended Six Months Ended March 28, 2015 March 28, 2015 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 23,237 48,384 $ 0.48 $ 17,540 48,882 $ 0.36 Effect of dilutive securities: Options to purchase common stock 457 — 251 — Restricted shares 598 (0.01 ) 556 (0.01 ) Diluted EPS: Net income available to common shareholders $ 23,237 49,439 $ 0.47 $ 17,540 49,689 $ 0.35 Options to purchase 6.8 million shares of common stock at prices ranging from $6.43 to $15.56 per share were outstanding at March 26, 2016, and options to purchase 9.6 million shares of common stock at prices ranging from $6.43 to $15.00 per share were outstanding at March 28, 2015. For the three month periods ended March 26, 2016 and March 28, 2015, options to purchase 1.6 million and 3.4 million shares of common stock, respectively, 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 six month periods ended March 26, 2016 and March 28, 2015, options to purchase 0.7 million and 6.1 million shares of common stock, respectively, 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	6 Months Ended
	Mar. 26, 2016
Segment Reporting [Abstract]
Segment Information	Segment Information Management has determined that the Company has two operating segments which are also reportable segments based on the level at which the Chief Operating Decision Maker reviews the results of operations to make decisions regarding performance assessment and resource allocation. These operating segments are Pet segment and Garden segment and are presented in the table below (in thousands). Three Months Ended Six Months Ended March 26, March 28, March 26, March 28, Net sales: Pet segment $ 275,328 $ 221,485 $ 523,990 $ 420,805 Garden segment 265,921 276,117 377,071 384,117 Total net sales $ 541,249 $ 497,602 $ 901,061 $ 804,922 Income (loss) from operations: Pet segment 32,409 27,051 58,604 47,626 Garden segment 44,407 39,325 41,153 35,790 Corporate (17,413 ) (16,405 ) (31,581 ) (32,307 ) Total income from operations 59,403 49,971 68,176 51,109 Interest expense - net (7,087 ) (11,858 ) (29,210 ) (22,290 ) Other expense (88 ) (121 ) (561 ) (489 ) Income tax expense 18,793 14,012 13,593 10,043 Income including noncontrolling interest 33,435 23,980 24,812 18,287 Net income attributable to noncontrolling interest 738 743 717 747 Net income attributable to Central Garden & Pet Company $ 32,697 $ 23,237 $ 24,095 $ 17,540 Depreciation and amortization: Pet segment $ 4,956 3,878 $ 9,420 $ 7,819 Garden segment 1,359 1,483 3,044 3,049 Corporate 2,854 2,989 5,738 5,946 Total depreciation and amortization $ 9,169 $ 8,350 $ 18,202 $ 16,814 March 26, March 28, September 26, Assets: Pet segment $ 538,901 $ 450,240 $ 465,171 Garden segment 467,026 490,514 310,981 Corporate 317,172 328,443 355,445 Total assets $ 1,323,099 $ 1,269,197 $ 1,131,597 Goodwill (included in corporate assets above): Pet segment $ 210,455 $ 209,089 $ 209,089 Garden segment 3,298 — — Total goodwill $ 213,753 $ 209,089 $ 209,089

Consolidating Condensed Financi

Consolidating Condensed Financial Information of Guarantor Subsidiaries	6 Months Ended
	Mar. 26, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Condensed Financial Information of Guarantor Subsidiaries	Consolidating Condensed Financial Information of Guarantor Subsidiaries Certain 100% wholly-owned subsidiaries of the Company (as listed below, collectively the “Guarantor Subsidiaries”) have guaranteed fully and unconditionally, on a joint and several basis, the obligation to pay principal and interest on the Company’s 2023 Notes. Certain subsidiaries and operating divisions are not guarantors of the 2023 Notes. Those subsidiaries that are guarantors and co-obligors of the 2023 Notes are as follows: Farnam Companies, Inc. Four Paws Products Ltd. Gulfstream Home & Garden, Inc. Hydro-Organics Wholesale, Inc. IMS Trading, LLC IMS Southern, LLC Kaytee Products, Incorporated Matson, LLC New England Pottery, LLC Pennington Seed, Inc. (including Gro Tec, Inc. and All-Glass Aquarium Co., Inc.) Pets International, Ltd. T.F.H. Publications, Inc. Wellmark International (including B2E Corporation and B2E Biotech LLC) In lieu of providing separate audited financial statements for the Guarantor Subsidiaries, the Company has included the accompanying consolidating condensed financial statements based on the Company’s understanding of the Securities and Exchange Commission’s interpretation and application of Rule 3-10 of the Securities and Exchange Commission’s Regulation S-X. During the second quarter of fiscal 2016, the Company added Hydro-Organics Wholesale, Inc., IMS Trading, LLC and IMS Southern, LLC as guarantors of the 2023 Notes. Fiscal year ended September 26, 2015 financial results previously reflected IMS Trading, LLC and IMS Southern, LLC as part of the Parent. In accordance with Rule 3-10 of the Securities and Exchange Commissions Regulation S-X, financial results presented herein for the fiscal year ended September 26, 2015 have been adjusted to reflect the current Guarantor structure. CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 156,790 $ 30,002 $ 381,748 $ (27,291 ) $ 541,249 Cost of goods sold and occupancy 121,969 23,099 252,419 (25,577 ) 371,910 Gross profit 34,821 6,903 129,329 (1,714 ) 169,339 Selling, general and administrative expenses 33,210 5,124 73,316 (1,714 ) 109,936 Income from operations 1,611 1,779 56,013 — 59,403 Interest expense (6,653 ) (68 ) (375 ) — (7,096 ) Interest income 8 1 — — 9 Other income (expense) 657 (197 ) (548 ) — (88 ) Income (loss) before taxes and equity in earnings of affiliates (4,377 ) 1,515 55,090 — 52,228 Income tax expense (benefit) (775 ) 694 18,874 — 18,793 Equity in earnings of affiliates 36,299 — 585 (36,884 ) — Net income including noncontrolling interest 32,697 821 36,801 (36,884 ) 33,435 Net income attributable to noncontrolling interest — 738 — — 738 Net income attributable to Central Garden & Pet Company $ 32,697 $ 83 $ 36,801 $ (36,884 ) $ 32,697 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 150,014 $ 37,434 $ 338,994 $ (28,840 ) $ 497,602 Cost of goods sold and occupancy 113,668 29,545 231,403 (27,076 ) 347,540 Gross profit 36,346 7,889 107,591 (1,764 ) 150,062 Selling, general and administrative expenses 30,843 5,339 65,673 (1,764 ) 100,091 Income from operations 5,503 2,550 41,918 — 49,971 Interest expense (11,815 ) (61 ) — — (11,876 ) Interest income 18 — — — 18 Other expense (347 ) — 226 — (121 ) Income (loss) before taxes and equity in earnings of affiliates (6,641 ) 2,489 42,144 — 37,992 Income tax expense (benefit) (1,123 ) 952 14,183 — 14,012 Equity in earnings of affiliates 28,755 — 796 (29,551 ) — Net income including noncontrolling interest 23,237 1,537 28,757 (29,551 ) 23,980 Net income attributable to noncontrolling interest — 743 — — 743 Net income attributable to Central Garden & Pet Company $ 23,237 $ 794 $ 28,757 $ (29,551 ) $ 23,237 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Six Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 293,817 $ 45,272 $ 603,912 $ (41,940 ) $ 901,061 Cost of goods sold and occupancy 232,228 36,045 402,908 (39,245 ) 631,936 Gross profit 61,589 9,227 201,004 (2,695 ) 269,125 Selling, general and administrative expenses 66,164 8,903 128,577 (2,695 ) 200,949 Income (loss) from operations (4,575 ) 324 72,427 — 68,176 Interest expense (29,161 ) (80 ) — — (29,241 ) Interest income 29 2 — — 31 Other expense (178 ) (263 ) (120 ) — (561 ) Income (loss) before taxes and equity in earnings (loss) of affiliates (33,885 ) (17 ) 72,307 — 38,405 Income tax expense (benefit) (11,920 ) 197 25,316 — 13,593 Equity in earnings (loss) of affiliates 46,060 — (177 ) (45,883 ) — Net income (loss) including noncontrolling interest 24,095 (214 ) 46,814 (45,883 ) 24,812 Net loss attributable to noncontrolling interest — 717 — — 717 Net income (loss) attributable to Central Garden & Pet Company $ 24,095 $ (931 ) $ 46,814 $ (45,883 ) $ 24,095 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Six Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 246,976 $ 54,757 $ 546,119 $ (42,930 ) $ 804,922 Cost of goods sold and occupancy 192,447 44,123 370,494 (40,185 ) 566,879 Gross profit 54,529 10,634 175,625 (2,745 ) 238,043 Selling, general and administrative expenses 58,694 9,338 121,647 (2,745 ) 186,934 Income (loss) from operations (4,165 ) 1,296 53,978 — 51,109 Interest expense (22,302 ) (76 ) (1 ) — (22,379 ) Interest income 88 1 — — 89 Other income (expense) (677 ) — 188 — (489 ) Income (loss) before taxes and equity in earnings of affiliates (27,056 ) 1,221 54,165 — 28,330 Income tax expense (benefit) (9,580 ) 508 19,115 — 10,043 Equity in earnings of affiliates 35,016 — 209 (35,225 ) — Net income including noncontrolling interest 17,540 713 35,259 (35,225 ) 18,287 Net income attributable to noncontrolling interest — 747 — — 747 Net income (loss) attributable to Central Garden & Pet Company $ 17,540 $ (34 ) $ 35,259 $ (35,225 ) $ 17,540 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 32,697 $ 821 $ 36,801 $ (36,884 ) $ 33,435 Other comprehensive income (loss): Unrealized loss on securities — — Foreign currency translation (459 ) (398 ) 57 341 (459 ) Total comprehensive income 32,238 423 36,858 (36,543 ) 32,976 Comprehensive income attributable to noncontrolling interests — 738 — — 738 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 32,238 $ (315 ) $ 36,858 $ (36,543 ) $ 32,238 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 23,237 $ 1,537 $ 28,757 $ (29,551 ) $ 23,980 Other comprehensive income (loss): Unrealized loss on securities (20 ) — — — (20 ) Reclassification of realized loss on securities included in net income 20 — — — 20 Foreign currency translation (626 ) (355 ) (164 ) 519 (626 ) Total comprehensive income 22,611 1,182 28,593 (29,032 ) 23,354 Comprehensive income attributable to noncontrolling interests — 743 — — 743 Comprehensive income attributable to Central Garden & Pet Company $ 22,611 $ 439 $ 28,593 $ (29,032 ) $ 22,611 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Six Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 24,095 $ (214 ) $ 46,814 $ (45,883 ) $ 24,812 Other comprehensive income (loss): Foreign currency translation (692 ) (540 ) 7 533 (692 ) Total comprehensive income (loss) 23,403 (754 ) 46,821 (45,350 ) 24,120 Comprehensive income attributable to noncontrolling interests — 717 — — 717 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 23,403 $ (1,471 ) $ 46,821 $ (45,350 ) $ 23,403 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Six Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 17,540 $ 713 $ 35,259 $ (35,225 ) $ 18,287 Other comprehensive loss: Unrealized loss on securities (10 ) — — — (10 ) Reclassification of realized loss on securities included in net income 20 — — — 20 Foreign currency translation (1,178 ) (700 ) (268 ) 968 (1,178 ) Total comprehensive income 16,372 13 34,991 (34,257 ) 17,119 Comprehensive income attributable to noncontrolling interests — 747 — — 747 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 16,372 $ (734 ) $ 34,991 $ (34,257 ) $ 16,372 CONSOLIDATING CONDENSED BALANCE SHEET March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 1,820 $ 5,083 $ 2,923 $ — $ 9,826 Restricted cash 11,946 — — — 11,946 Accounts receivable, net 100,346 15,446 224,734 — 340,526 Inventories 115,644 17,043 258,067 — 390,754 Prepaid expenses and other 23,003 797 26,958 — 50,758 Total current assets 252,759 38,369 512,682 — 803,810 Land, buildings, improvements and equipment, net 47,310 3,829 113,655 — 164,794 Goodwill — — 213,753 — 213,753 Other long-term assets 54,088 3,417 84,777 (1,540 ) 140,742 Intercompany receivable 41,922 — 367,931 (409,853 ) — Investment in subsidiaries 1,098,281 — — (1,098,281 ) — Total $ 1,494,360 $ 45,615 $ 1,292,798 $ (1,509,674 ) $ 1,323,099 LIABILITIES AND EQUITY Accounts payable $ 48,693 $ 10,546 $ 73,972 $ — $ 133,211 Accrued expenses 52,837 2,029 42,816 — 97,682 Current portion of long-term debt 219 — 375 — 594 Total current liabilities 101,749 12,575 117,163 — 231,487 Long-term debt 496,001 — 395 — 496,396 Intercompany payable 359,472 50,381 — (409,853 ) — Losses in excess of investment in subsidiaries — — 16,928 (16,928 ) — Other long-term obligations 5,416 — 58,398 (1,540 ) 62,274 Total Central Garden & Pet shareholders’ equity (deficit) 531,722 (18,561 ) 1,099,914 (1,081,353 ) 531,722 Noncontrolling interest — 1,220 — — 1,220 Total equity (deficit) 531,722 (17,341 ) 1,099,914 (1,081,353 ) 532,942 Total $ 1,494,360 $ 45,615 $ 1,292,798 $ (1,509,674 ) $ 1,323,099 CONSOLIDATING CONDENSED BALANCE SHEET March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 6,159 $ 4,309 $ 1,475 $ — $ 11,943 Restricted cash 12,583 — — — 12,583 Short term investments — — — — — Accounts receivable, net 86,569 17,099 218,097 — 321,765 Inventories 95,564 19,429 267,335 — 382,328 Prepaid expenses and other 26,013 901 31,337 — 58,251 Total current assets 226,888 41,738 518,244 — 786,870 Land, buildings, improvements and equipment, net 57,093 3,590 102,524 — 163,207 Goodwill — — 209,089 — 209,089 Other long-term assets 30,376 3,999 81,263 (5,607 ) 110,031 Intercompany receivable 44,855 — 293,685 (338,540 ) — Investment in subsidiaries 1,017,461 — — (1,017,461 ) — Total $ 1,376,673 $ 49,327 $ 1,204,805 $ (1,361,608 ) $ 1,269,197 LIABILITIES AND EQUITY Accounts payable $ 47,277 $ 10,169 $ 82,375 $ — $ 139,821 Accrued expenses 39,061 2,857 41,524 — 83,442 Current portion of long-term debt 259 — 30 — 289 Total current liabilities 86,597 13,026 123,929 — 223,552 Long-term debt 511,030 — 83 — 511,113 Intercompany payable 288,423 50,117 — (338,540 ) — Losses in excess of investment in subsidiaries — — 14,104 (14,104 ) — Other long-term obligations 1,437 — 48,719 (5,607 ) 44,549 Total Central Garden & Pet shareholders’ equity (deficit) 489,186 (14,613 ) 1,017,970 (1,003,357 ) 489,186 Noncontrolling interest — 797 — — 797 Total equity (deficit) 489,186 (13,816 ) 1,017,970 (1,003,357 ) 489,983 Total $ 1,376,673 $ 49,327 $ 1,204,805 $ (1,361,608 ) $ 1,269,197 CONSOLIDATING CONDENSED BALANCE SHEET September 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 36,280 $ 10,022 $ 1,282 $ — $ 47,584 Restricted cash 13,157 — — — 13,157 Accounts receivable, net 46,326 6,775 154,301 — 207,402 Inventories 86,109 11,690 238,147 — 335,946 Prepaid expenses and other assets 22,926 848 25,957 — 49,731 Total current assets 204,798 29,335 419,687 — 653,820 Land, buildings, improvements and equipment, net 51,409 3,663 107,737 — 162,809 Goodwill — — 209,089 — 209,089 Other long-term assets 25,881 3,662 82,436 (6,100 ) 105,879 Intercompany receivable 32,695 — 415,001 (447,696 ) — Investment in subsidiaries 1,052,644 — — (1,052,644 ) — Total $ 1,367,427 $ 36,660 $ 1,233,950 $ (1,506,440 ) $ 1,131,597 LIABILITIES AND EQUITY Accounts payable $ 20,506 $ 2,543 $ 65,840 $ — $ 88,889 Accrued expenses and other liabilities 38,723 1,789 47,212 — 87,724 Current portion of long term debt 261 — 30 — 291 Total current liabilities 59,490 4,332 113,082 — 176,904 Long-term debt 396,626 — 65 — 396,691 Intercompany payable 404,255 43,441 — (447,696 ) — Losses in excess of investment in subsidiaries — — 11,867 (11,867 ) — Other long-term obligations 1,770 — 55,952 (6,100 ) 51,622 Total Central Garden & Pet shareholders’ equity (deficit) 505,286 (12,207 ) 1,052,984 (1,040,777 ) 505,286 Noncontrolling interest — 1,094 — — 1,094 Total equity (deficit) 505,286 (11,113 ) 1,052,984 (1,040,777 ) 506,380 Total $ 1,367,427 $ 36,660 $ 1,233,950 $ (1,506,440 ) $ 1,131,597 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Six Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash used by operating activities $ (12,121 ) $ (6,240 ) $ (27,598 ) $ (4,884 ) $ (50,843 ) Additions to property, plant and equipment (2,394 ) (412 ) (9,989 ) — (12,795 ) Payments to acquire companies, net of cash acquired (60,916 ) — (7,985 ) — (68,901 ) Change in restricted cash and cash equivalents 1,211 — — — 1,211 Other investing activities (500 ) — — — (500 ) Intercompany investing activities (9,227 ) — 47,070 (37,843 ) — Net cash (used) provided by investing activities (71,826 ) (412 ) 29,096 (37,843 ) (80,985 ) Repayments on revolving line of credit (178,000 ) — — — (178,000 ) Borrowings on revolving line of credit 280,000 — — — 280,000 Repayments of long-term debt (400,130 ) — (15 ) — (400,145 ) Issuance of long-term debt 400,000 — — — 400,000 Excess tax benefits from stock-based awards 1,181 — — — 1,181 Repurchase of common stock (1,722 ) — — — (1,722 ) Distribution to parent — (4,884 ) — 4,884 — Distribution to noncontrolling interest — (592 ) — — (592 ) Payment of financing costs (6,362 ) — — — (6,362 ) Intercompany financing activities (44,782 ) 6,939 — 37,843 — Net cash provided (used) by financing activities 50,185 1,463 (15 ) 42,727 94,360 Effect of exchange rates on cash (698 ) 250 158 — (290 ) Net (decrease) increase in cash and cash equivalents (34,460 ) (4,939 ) 1,641 — (37,758 ) Cash and cash equivalents at beginning of period 36,280 10,022 1,282 — 47,584 Cash and cash equivalents at end of period $ 1,820 $ 5,083 $ 2,923 $ — $ 9,826 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Six Months Ended March 28, 2015 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash used by operating activities $ (36,828 ) $ (5,623 ) $ (49,351 ) $ (6,719 ) $ (98,521 ) Additions to property, plant and equipment (1,359 ) (154 ) (9,512 ) — (11,025 ) Payments to acquire companies, net of cash acquired (16,000 ) — — — (16,000 ) Proceeds from short-term investments 9,997 — — — 9,997 Change in restricted cash and cash equivalents 1,700 — — — 1,700 Investment in short-term investments (17 ) — — — (17 ) Other investing activities (331 ) — — — (331 ) Intercompany investing activities (27,949 ) — 57,738 (29,789 ) — Net cash (used) provided by investing activities (33,959 ) (154 ) 48,226 (29,789 ) (15,676 ) Repayments of long-term debt (50,131 ) — (10 ) — (50,141 ) Borrowings under revolving line of credit 186,000 — — — 186,000 Repayments on revolving line of credit (71,000 ) — — — (71,000 ) Proceeds from issuance of common stock 1,220 — — — 1,220 Excess tax benefits from stock-based awards 351 — — — 351 Repurchase of common stock (17,164 ) — — — (17,164 ) Distribution to parent — (6,719 ) — 6,719 — Distribution to noncontrolling interest — (1,680 ) — — (1,680 ) Intercompany financing activities (34,891 ) 5,102 — 29,789 — Net cash provided (used) by financing activities 14,385 (3,297 ) (10 ) 36,508 47,586 Effect of exchange rates on cash (910 ) 577 211 — (122 ) Net increase decrease in cash and cash equivalents (57,312 ) (8,497 ) (924 ) — (66,733 ) Cash and cash equivalents at beginning of year 63,471 12,806 2,399 — 78,676 Cash and cash equivalents at end of year $ 6,159 $ 4,309 $ 1,475 $ — $ 11,943

Contingencies

Contingencies	6 Months Ended
	Mar. 26, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company may from time to time become involved in legal proceedings in the ordinary course of business. Currently, the Company is not a party to any legal proceedings that management believes would have a material effect on the Company’s financial position or results of operations.

Subsequent Events

Subsequent Events	6 Months Ended
	Mar. 26, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Asset Backed Loan Facility Amendment On April 22, 2016, the Company entered into an amended and restated credit agreement which provides up to a $400 million principal amount senior secured asset-based revolving credit facility, with up to an additional $200 million principal amount available with the consent of the Lenders if the Company exercises the accordion feature set forth therein (collectively, the “Amended Credit Facility”). The Amended Credit Facility matures on April 22, 2021. The Company may borrow, repay and reborrow amounts under the Amended Credit Facility until its maturity date, at which time all amounts outstanding under the Amended Credit Facility must be repaid in full. The Amended Credit Facility is subject to a borrowing base, calculated using a formula based upon eligible receivables and inventory, minus certain reserves and subject to restrictions. As of April 22, 2016, the closing date, the borrowing base was $367.8 million and the remaining borrowing availability, after taking into consideration $86.0 million of outstanding borrowings at the time of closing, was $281.8 million . Borrowings under the Amended Credit Facility bear interest at an index based on LIBOR or, at the option of the Company, the Base Rate (defined as the highest of (a) the SunTrust prime rate, (b) the Federal Funds Rate plus 0.5% and (c) one-month LIBOR plus 1.00% ), plus, in either case, an applicable margin based on the Company’s consolidated senior leverage ratio. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25% - 1.50% (previously between 1.25% and 1.75% ) and was 1.25% at the time of closing, and such applicable margin for Base Rate borrowings fluctuates between 0.25% - 0.50% (previously between 0.25% and 0.75% ) and was 0.25% at the time of closing. The Amended Credit Facility contains customary covenants, including financial covenants which require the Company to maintain a minimum fixed charge coverage ratio of 1.00 :1.00 upon reaching certain borrowing levels. The Amended Credit Facility is secured by substantially all assets of the Company.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Mar. 26, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest in the Company’s condensed consolidated financial statements represents the 20% interest not owned by Central in a consolidated subsidiary. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 20% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interest on the consolidated balance sheets and as net income (loss) attributable to noncontrolling interest in the consolidated statements of operations. See Note 8, Supplemental Equity Information, for additional information.
Derivative Instruments	Derivative Instruments The Company principally uses a combination of purchase orders and various short and long-term supply arrangements in connection with the purchase of raw materials, including certain commodities. The Company may also enter into commodity futures, options and swap contracts to reduce the volatility of price fluctuations of corn, which impacts the cost of raw materials. The Company’s primary objective when entering into these derivative contracts is to achieve greater certainty with regard to the future price of commodities purchased for use in its supply chain. These derivative contracts are entered into for periods consistent with the related underlying exposures and do not constitute positions independent of those exposures. The Company does not enter into derivative contracts for speculative purposes and does not use leveraged instruments. The Company does not perform the assessments required to achieve hedge accounting for commodity derivative positions. Accordingly, the changes in the values of these derivatives are recorded currently in other income (expense) in its condensed consolidated statements of operations. As of March 26, 2016 and March 28, 2015 , the Company had no outstanding derivative instruments.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted Discontinued Operations In April 2014, the FASB issued Accounting Standards Update No. 2014-08 (ASU 2014-08), Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity . ASU 2014-08 provides amended guidance for reporting discontinued operations and disclosures of disposals of components. The amended guidance raises the threshold for disposals to qualify as discontinued operations and permits significant continuing involvement and continuing cash flows with the discontinued operation. In addition, the amended guidance requires additional disclosures for discontinued operations and new disclosures for individually material disposal transactions that do not meet the definition of a discontinued operation. The amended guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2014 and became effective for the Company on September 27, 2015. The adoption of the applicable sections of this ASC will have an impact on the presentation of any future discontinued operations the Company may have. Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-03 (ASU 2015-03 ), Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. This standard amends the existing guidance to require that debt issuance costs be presented in the balance sheet as a deduction from the carrying amount of the related debt liability instead of as a deferred charge. In August 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-15, Interest – Imputation of Interest (Subtopic 835-30). This ASU provides additional guidance on ASU 2015-03 with respect to line of credit arrangements, whereby specify debt issuance costs as part of line-of-credit arrangements may continue to be deferred and presented as an asset on the balance sheet. Recognition and measurement guidance for debt issuance costs are not affected. The Company adopted the guidance in ASU’s 2015-03 and 2015-15 as of September 27, 2015. See “Change in Accounting Principle” below. Business Combinations In September 2015, the FASB issued ASU No. 2015-16 (ASU 2015-16), Simplifying the Accounting for Measurement-Period Adjustments . ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period after an acquisition within the reporting period they are determined. This is a change from the previous requirement that the adjustments be recorded retrospectively. The ASU also requires disclosure of the effect on earnings of changes in depreciation, amortization or other income effects, if any, as a result of the adjustment to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. ASU 2015-16 is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2015; early adoption is permitted. The Company has early adopted the guidance prospectively as of September 27, 2015. The adoption of this standard will impact the Company’s presentation of measurement period adjustments for any future business combinations. 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. In March 2016, the FASB issued ASU 2016-08 (ASU 2016-08), Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) . ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10 (ASU 2016-10), Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing . ASU 2016-10 clarifies the implementation guidance on identifying performance obligations. These ASUs apply to all companies that enter into contracts with customers to transfer goods or services. Early adoption is permitted, but not before interim and annual reporting periods beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. Leases In February 2016, the FASB issued ASU 2016-02 (ASU 2016-02), Leases (Topic 842) . ASU 2016-02 requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. ASU 2016-02 is effective for the Company in our first quarter of fiscal 2020 on a modified retrospective basis and earlier adoption is permitted. The Company is currently evaluating the impact of its pending adoption of ASU 2016-02 on its consolidated financial statements, and it currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02 . Stock Based Compensation In June 2014, the FASB issued ASU No. 2014-12 (ASU 2014-12), Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. ASU 2014-12 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015, or the Company’s first quarter of fiscal 2017. Earlier adoption is permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09 (ASU 2016-09), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . ASU 2016-09 simplifies the accounting for share-based payment award transactions including: income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018. Early adoption is permitted. The Company is currently evaluating the requirements of ASU 2016-09 and has not yet determined the impact on its condensed consolidated financial statements. Consolidation In February 2015, the FASB issued ASU 2015-02 (ASU 2015-02), Amendments to the Consolidation Analysis to ASC Topic 810, Consolidation . ASU 2015-02 modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, eliminates the presumption that a general partner should consolidate a limited partnership and affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships. ASU 2015-02 is effective for fiscal years that begin after December 15, 2015, or the Company’s first quarter of fiscal 2017. The Company is currently evaluating the impact the adoption of ASU 2015-02 will have on its consolidated financial statements. Cloud Computing Costs In April 2015, the FASB issued ASU No. 2015-05 (ASU 2015-05), Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement . This standard clarifies the circumstances under which a cloud computing customer would account for the arrangement as a license of internal-use software under ASC 350-40. ASU 2015-05 is effective for public entities for annual and interim periods therein beginning after December 15, 2015, or the Company’s first quarter of fiscal 2017. Early adoption is permitted. Entities may adopt the guidance either retrospectively or prospectively to arrangements entered into, or materially modified after the effective date. The Company is currently evaluating the impact the adoption of ASU 2015-05 will have on its consolidated financial statements. Inventory Measurement In July 2015, the FASB issued ASU 2015-11 (ASU 2015-11), Simplifying the Measurement of Inventory . Under ASU 2015-11, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. The standard defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016, or the Company’s first quarter of fiscal 2018. Early application is permitted and should be applied prospectively. The Company is currently evaluating the impact the adoption of ASU 2015-11 will have on its consolidated financial statements. Balance Sheet Classification of Deferred Taxes . In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . This ASU eliminates the current requirement for entities to present deferred tax liabilities and assets as current and noncurrent in a classified statement of financial position and instead requires that deferred income tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016, or the Company's first quarter of fiscal 2018, and interim periods within those annual periods. Earlier application is permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact the adoption of ASU 2015-17 will have on its consolidated financial statements. Change in Accounting Principle Prior to its early adoption of ASU 2015-03, the Company recorded issuance costs associated with its long-term debt as a long-term asset on its consolidated balance sheet. The guidance in ASU 2015-03 requires the Company to present debt issuance costs in the consolidated balance sheet as a direct deduction from the carrying amount of the related debt liability. Changes in accounting principles are to be reported through retrospective application of the new principle to all prior financial statement periods presented. Accordingly, the condensed consolidated balance sheets have been adjusted to reflect the effects of reclassifying debt issuance costs from long-term assets to a direct deduction from the carrying amount of the related debt liability as follows. Financial Statement Line Item Previously Reported Reclassifications As Adjusted Other assets $ 33,576 $ (3,157 ) $ 30,419 Total assets 1,134,754 (3,157 ) 1,131,597 Long term debt 399,848 (3,157 ) 396,691 Total liabilities and equity 1,134,754 (3,157 ) 1,131,597 Financial Statement Line Item Previously Reported Reclassifications As Adjusted Other assets $ 28,657 $ (3,811 ) $ 24,846 Total assets 1,273,008 (3,811 ) 1,269,197 Long term debt 514,924 (3,811 ) 511,113 Total liabilities and equity 1,273,008 (3,811 ) 1,269,197
Fair Value Measurements	ASC 820 establishes a single authoritative definition of fair value, a framework for measuring fair value and expands disclosure of fair value measurements. ASC 820 requires financial assets and liabilities to be categorized based on the inputs used to calculate their fair values as follows: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - Unobservable inputs for the asset or liability, which reflect the Company’s own assumptions about the assumptions that market participants would use in pricing the asset or liability (including assumptions about risk). The Company’s financial instruments include cash and equivalents, short term investments consisting of bank certificates of deposit, accounts receivable and payable, derivative instruments, short-term borrowings, and accrued liabilities. The carrying amount of these instruments approximates fair value because of their short-term nature.
Goodwill	The Company accounts for goodwill in accordance with ASC 350, “Intangibles – Goodwill and Other,” and tests goodwill for impairment annually, or whenever events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. This assessment involves the use of significant accounting judgments and estimates as to future operating results and discount rates. Changes in estimates or use of different assumptions could produce significantly different results. An impairment loss is generally recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit. The Company uses discounted cash flow analysis to estimate the fair value of our reporting units. The Company’s goodwill impairment analysis also includes a comparison of the aggregate estimated fair value of its reporting units to the Company’s total market capitalization.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	6 Months Ended
	Mar. 26, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Effects of Reclassifying Debt Issuance Costs from Long Term Assets to a Direct Deduction from Carrying Amount of Related Debt Liability	Accordingly, the condensed consolidated balance sheets have been adjusted to reflect the effects of reclassifying debt issuance costs from long-term assets to a direct deduction from the carrying amount of the related debt liability as follows. Financial Statement Line Item Previously Reported Reclassifications As Adjusted Other assets $ 33,576 $ (3,157 ) $ 30,419 Total assets 1,134,754 (3,157 ) 1,131,597 Long term debt 399,848 (3,157 ) 396,691 Total liabilities and equity 1,134,754 (3,157 ) 1,131,597 Financial Statement Line Item Previously Reported Reclassifications As Adjusted Other assets $ 28,657 $ (3,811 ) $ 24,846 Total assets 1,273,008 (3,811 ) 1,269,197 Long term debt 514,924 (3,811 ) 511,113 Total liabilities and equity 1,273,008 (3,811 ) 1,269,197

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Mar. 26, 2016
Fair Value Disclosures [Abstract]
Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of March 26, 2016 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 6,215 $ 6,215 Total liabilities $ 0 $ 0 $ 6,215 $ 6,215 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 March 28, 2015 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 4,343 $ 4,343 Total liabilities $ 0 $ 0 $ 4,343 $ 4,343 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 26, 2015 : Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 3,625 $ 3,625 Total liabilities $ 0 $ 0 $ 3,625 $ 3,625 (a) The liability for contingent consideration relates to an earn-out for B2E, acquired in December 2012 and future performance-based contingent payments for Hydro-Organics Wholesale, Inc., acquired in October 2015. The fair value of the estimated contingent consideration arrangement is determined based on the Company’s evaluation as to the probability and amount of any earn-out that will be achieved based on expected future performance by the acquired entity. This is presented as part of long-term liabilities in our consolidated balance sheets.
Summary of Changes in Fair Value of Level 3 Financial Instruments	The following table provides a summary of changes in fair value of our Level 3 financial instruments for the periods ended March 26, 2016 and March 28, 2015 (in thousands): Amount Balance as of September 26, 2015 $ 3,625 Estimated contingent performance-based consideration established at the time of acquisition 2,590 Changes in the fair value of contingent performance-based payments established at the time of acquisition — Balance as of March 26, 2016 $ 6,215 Amount Balance as of September 27, 2014 $ 4,414 Changes in the fair value of contingent performance-based payments established at the time of acquisition (71 ) Balance as of March 28, 2015 $ 4,343

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Mar. 26, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the preliminary recording of the 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 $ 20,458 $ 350 $ 20,808 Fixed assets 1,670 — 1,670 Goodwill — 1,365 1,365 Other assets 5,356 (5,356 ) — Other intangible assets, net — 4,475 4,475 Current liabilities (5,100 ) — (5,100 ) Net assets acquired, less cash and cash equivalents $ 22,384 $ 834 $ 23,218 (1) As previously reported in our Form 10-K for the period ended September 26, 2015 and our Form 10-Q for the period ended December 26, 2015.

Inventories, net (Tables)

Inventories, net (Tables)	6 Months Ended
	Mar. 26, 2016
Inventory Disclosure [Abstract]
Summary of Inventories, Net of Allowance for Obsolescence	Inventories, net of allowance for obsolescence, consist of the following (in thousands): March 26, 2016 March 28, 2015 September 26, 2015 Raw materials $ 113,779 $ 99,490 $ 94,969 Work in progress 15,267 15,601 15,268 Finished goods 252,453 252,104 215,673 Supplies 9,255 15,133 10,036 Total inventories, net $ 390,754 $ 382,328 $ 335,946

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	6 Months Ended
	Mar. 26, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Components of Gross and Net Acquired Intangible Assets	The following table summarizes the components of gross and net acquired intangible assets: Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) March 26, 2016 Marketing-related intangible assets – amortizable $ 14.1 $ (10.8 ) $ — $ 3.3 Marketing-related intangible assets – nonamortizable 63.6 — (24.2 ) 39.4 Total 77.7 (10.8 ) (24.2 ) 42.7 Customer-related intangible assets – amortizable 48.3 (23.6 ) — 24.7 Other acquired intangible assets – amortizable 20.0 (11.0 ) — 9.0 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.8 (11.0 ) (1.2 ) 15.6 Total other intangible assets $ 153.8 $ (45.4 ) $ (25.4 ) $ 83.0 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) March 28, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.2 ) $ — $ 3.9 Marketing-related intangible assets – nonamortizable 59.6 — (16.9 ) 42.7 Total 73.7 (10.2 ) (16.9 ) 46.6 Customer-related intangible assets – amortizable 43.3 (21.2 ) — 22.1 Other acquired intangible assets – amortizable 19.3 (9.4 ) — 9.9 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (9.4 ) (1.2 ) 16.5 Total other intangible assets $ 144.1 $ (40.8 ) $ (18.1 ) $ 85.2 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) September 26, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.4 ) $ — $ 3.7 Marketing-related intangible assets – nonamortizable 59.6 — (24.2 ) 35.4 Total 73.7 (10.4 ) (24.2 ) 39.1 Customer-related intangible assets – amortizable 43.3 (22.3 ) — 21.0 Other acquired intangible assets – amortizable 19.3 (10.5 ) — 8.8 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (10.5 ) (1.2 ) 15.4 Total other intangible assets $ 144.1 $ (43.2 ) $ (25.4 ) $ 75.5

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Mar. 26, 2016
Debt Disclosure [Abstract]
Components of Long-Term Debt	Long-term debt consists of the following: March 26, 2016 March 28, 2015 September 26, 2015 (in thousands) Senior notes, interest at 6.125%, payable semi-annually, principal due May 2023 $ 400,000 $ — $ — Senior subordinated notes, interest at 8.25%, payable semi-annually, repaid in December 2015 — 400,000 400,000 Unamortized discount — (363 ) (309 ) Unamortized debt issuance costs (6,032 ) (3,811 ) (3,157 ) Net carrying value 393,968 395,826 396,534 Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018 102,000 115,000 — Other notes payable 1,022 576 448 Total 496,990 511,402 396,982 Less current portion (594 ) (289 ) (291 ) Long-term portion $ 496,396 $ 511,113 $ 396,691

Supplemental Equity Informati28

Supplemental Equity Information (Tables)	6 Months Ended
	Mar. 26, 2016
Equity [Abstract]
Summary of Changes in Carrying Amounts of Equity Attributable to Controlling Interest and Noncontrolling Interest	The following table provides a summary of the changes in the carrying amounts of equity attributable to controlling interest and noncontrolling interest for the three months ended March 26, 2016 and March 28, 2015 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 26, 2015 $ 119 $ 364 $ 16 $ 388,636 $ 115,987 $ 164 $ 505,286 $ 1,094 $ 506,380 Comprehensive loss 24,095 (692 ) 23,403 717 24,120 Amortization of share-based awards 2,986 2,986 2,986 Restricted share activity 2 (580 ) (578 ) (578 ) Issuance of common stock 2 (554 ) (552 ) (552 ) Tax benefit on stock option exercise, net of tax deficiency 1,177 1,177 1,177 Distribution to Noncontrolling interest (592 ) (592 ) Other 1 1 Balance March 26, 2016 $ 119 $ 368 $ 16 $ 391,665 $ 140,082 $ (528 ) $ 531,722 $ 1,220 $ 532,942 Controlling Interest (in thousands) Common Stock Class A Common Stock Class B Stock Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Noncontrolling Interest Total Balance September 27, 2014 $ 124 $ 369 $ 16 $ 396,586 $ 86,396 $ 1,232 $ 484,723 $ 1,730 $ 486,453 Comprehensive loss 17,540 (1,168 ) 16,372 747 17,119 Amortization of share-based awards 2,771 2,771 2,771 Restricted share activity (2 ) (638 ) (640 ) (640 ) Issuance of common stock 2 730 732 732 Repurchase of common stock (5 ) (12 ) (12,726 ) (2,380 ) (15,123 ) (15,123 ) Tax benefit on stock option exercise, net of tax deficiency 351 351 351 Distribution to Noncontrolling interest (1,680 ) (1,680 ) Balance March 28, 2015 $ 119 $ 357 $ 16 $ 387,074 $ 101,556 $ 64 $ 489,186 $ 797 $ 489,983

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Mar. 26, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a reconciliation of the numerators and denominators of the basic and diluted per share computations for income from continuing operations. Three Months Ended Six Months Ended March 26, 2016 March 26, 2016 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 32,697 48,717 $ 0.67 $ 24,095 48,641 $ 0.50 Effect of dilutive securities: Options to purchase common stock 976 (0.01 ) 1,166 (0.02 ) Restricted shares 752 (0.01 ) 751 — Diluted EPS: Net income available to common shareholders $ 32,697 50,445 $ 0.65 $ 24,095 50,558 $ 0.48 Three Months Ended Six Months Ended March 28, 2015 March 28, 2015 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 23,237 48,384 $ 0.48 $ 17,540 48,882 $ 0.36 Effect of dilutive securities: Options to purchase common stock 457 — 251 — Restricted shares 598 (0.01 ) 556 (0.01 ) Diluted EPS: Net income available to common shareholders $ 23,237 49,439 $ 0.47 $ 17,540 49,689 $ 0.35

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Mar. 26, 2016
Segment Reporting [Abstract]
Financial Information Relating to Company's Business Segments	These operating segments are Pet segment and Garden segment and are presented in the table below (in thousands). Three Months Ended Six Months Ended March 26, March 28, March 26, March 28, Net sales: Pet segment $ 275,328 $ 221,485 $ 523,990 $ 420,805 Garden segment 265,921 276,117 377,071 384,117 Total net sales $ 541,249 $ 497,602 $ 901,061 $ 804,922 Income (loss) from operations: Pet segment 32,409 27,051 58,604 47,626 Garden segment 44,407 39,325 41,153 35,790 Corporate (17,413 ) (16,405 ) (31,581 ) (32,307 ) Total income from operations 59,403 49,971 68,176 51,109 Interest expense - net (7,087 ) (11,858 ) (29,210 ) (22,290 ) Other expense (88 ) (121 ) (561 ) (489 ) Income tax expense 18,793 14,012 13,593 10,043 Income including noncontrolling interest 33,435 23,980 24,812 18,287 Net income attributable to noncontrolling interest 738 743 717 747 Net income attributable to Central Garden & Pet Company $ 32,697 $ 23,237 $ 24,095 $ 17,540 Depreciation and amortization: Pet segment $ 4,956 3,878 $ 9,420 $ 7,819 Garden segment 1,359 1,483 3,044 3,049 Corporate 2,854 2,989 5,738 5,946 Total depreciation and amortization $ 9,169 $ 8,350 $ 18,202 $ 16,814 March 26, March 28, September 26, Assets: Pet segment $ 538,901 $ 450,240 $ 465,171 Garden segment 467,026 490,514 310,981 Corporate 317,172 328,443 355,445 Total assets $ 1,323,099 $ 1,269,197 $ 1,131,597 Goodwill (included in corporate assets above): Pet segment $ 210,455 $ 209,089 $ 209,089 Garden segment 3,298 — — Total goodwill $ 213,753 $ 209,089 $ 209,089

Consolidating Condensed Finan31

Consolidating Condensed Financial Information of Guarantor Subsidiaries (Tables)	6 Months Ended
	Mar. 26, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Condensed Statement of Operations	CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 156,790 $ 30,002 $ 381,748 $ (27,291 ) $ 541,249 Cost of goods sold and occupancy 121,969 23,099 252,419 (25,577 ) 371,910 Gross profit 34,821 6,903 129,329 (1,714 ) 169,339 Selling, general and administrative expenses 33,210 5,124 73,316 (1,714 ) 109,936 Income from operations 1,611 1,779 56,013 — 59,403 Interest expense (6,653 ) (68 ) (375 ) — (7,096 ) Interest income 8 1 — — 9 Other income (expense) 657 (197 ) (548 ) — (88 ) Income (loss) before taxes and equity in earnings of affiliates (4,377 ) 1,515 55,090 — 52,228 Income tax expense (benefit) (775 ) 694 18,874 — 18,793 Equity in earnings of affiliates 36,299 — 585 (36,884 ) — Net income including noncontrolling interest 32,697 821 36,801 (36,884 ) 33,435 Net income attributable to noncontrolling interest — 738 — — 738 Net income attributable to Central Garden & Pet Company $ 32,697 $ 83 $ 36,801 $ (36,884 ) $ 32,697 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 150,014 $ 37,434 $ 338,994 $ (28,840 ) $ 497,602 Cost of goods sold and occupancy 113,668 29,545 231,403 (27,076 ) 347,540 Gross profit 36,346 7,889 107,591 (1,764 ) 150,062 Selling, general and administrative expenses 30,843 5,339 65,673 (1,764 ) 100,091 Income from operations 5,503 2,550 41,918 — 49,971 Interest expense (11,815 ) (61 ) — — (11,876 ) Interest income 18 — — — 18 Other expense (347 ) — 226 — (121 ) Income (loss) before taxes and equity in earnings of affiliates (6,641 ) 2,489 42,144 — 37,992 Income tax expense (benefit) (1,123 ) 952 14,183 — 14,012 Equity in earnings of affiliates 28,755 — 796 (29,551 ) — Net income including noncontrolling interest 23,237 1,537 28,757 (29,551 ) 23,980 Net income attributable to noncontrolling interest — 743 — — 743 Net income attributable to Central Garden & Pet Company $ 23,237 $ 794 $ 28,757 $ (29,551 ) $ 23,237 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Six Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 293,817 $ 45,272 $ 603,912 $ (41,940 ) $ 901,061 Cost of goods sold and occupancy 232,228 36,045 402,908 (39,245 ) 631,936 Gross profit 61,589 9,227 201,004 (2,695 ) 269,125 Selling, general and administrative expenses 66,164 8,903 128,577 (2,695 ) 200,949 Income (loss) from operations (4,575 ) 324 72,427 — 68,176 Interest expense (29,161 ) (80 ) — — (29,241 ) Interest income 29 2 — — 31 Other expense (178 ) (263 ) (120 ) — (561 ) Income (loss) before taxes and equity in earnings (loss) of affiliates (33,885 ) (17 ) 72,307 — 38,405 Income tax expense (benefit) (11,920 ) 197 25,316 — 13,593 Equity in earnings (loss) of affiliates 46,060 — (177 ) (45,883 ) — Net income (loss) including noncontrolling interest 24,095 (214 ) 46,814 (45,883 ) 24,812 Net loss attributable to noncontrolling interest — 717 — — 717 Net income (loss) attributable to Central Garden & Pet Company $ 24,095 $ (931 ) $ 46,814 $ (45,883 ) $ 24,095 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Six Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 246,976 $ 54,757 $ 546,119 $ (42,930 ) $ 804,922 Cost of goods sold and occupancy 192,447 44,123 370,494 (40,185 ) 566,879 Gross profit 54,529 10,634 175,625 (2,745 ) 238,043 Selling, general and administrative expenses 58,694 9,338 121,647 (2,745 ) 186,934 Income (loss) from operations (4,165 ) 1,296 53,978 — 51,109 Interest expense (22,302 ) (76 ) (1 ) — (22,379 ) Interest income 88 1 — — 89 Other income (expense) (677 ) — 188 — (489 ) Income (loss) before taxes and equity in earnings of affiliates (27,056 ) 1,221 54,165 — 28,330 Income tax expense (benefit) (9,580 ) 508 19,115 — 10,043 Equity in earnings of affiliates 35,016 — 209 (35,225 ) — Net income including noncontrolling interest 17,540 713 35,259 (35,225 ) 18,287 Net income attributable to noncontrolling interest — 747 — — 747 Net income (loss) attributable to Central Garden & Pet Company $ 17,540 $ (34 ) $ 35,259 $ (35,225 ) $ 17,540
Consolidating Condensed Statements of Comprehensive Income (Loss)	CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 32,697 $ 821 $ 36,801 $ (36,884 ) $ 33,435 Other comprehensive income (loss): Unrealized loss on securities — — Foreign currency translation (459 ) (398 ) 57 341 (459 ) Total comprehensive income 32,238 423 36,858 (36,543 ) 32,976 Comprehensive income attributable to noncontrolling interests — 738 — — 738 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 32,238 $ (315 ) $ 36,858 $ (36,543 ) $ 32,238 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Three Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 23,237 $ 1,537 $ 28,757 $ (29,551 ) $ 23,980 Other comprehensive income (loss): Unrealized loss on securities (20 ) — — — (20 ) Reclassification of realized loss on securities included in net income 20 — — — 20 Foreign currency translation (626 ) (355 ) (164 ) 519 (626 ) Total comprehensive income 22,611 1,182 28,593 (29,032 ) 23,354 Comprehensive income attributable to noncontrolling interests — 743 — — 743 Comprehensive income attributable to Central Garden & Pet Company $ 22,611 $ 439 $ 28,593 $ (29,032 ) $ 22,611 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Six Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 24,095 $ (214 ) $ 46,814 $ (45,883 ) $ 24,812 Other comprehensive income (loss): Foreign currency translation (692 ) (540 ) 7 533 (692 ) Total comprehensive income (loss) 23,403 (754 ) 46,821 (45,350 ) 24,120 Comprehensive income attributable to noncontrolling interests — 717 — — 717 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 23,403 $ (1,471 ) $ 46,821 $ (45,350 ) $ 23,403 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Six Months Ended March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 17,540 $ 713 $ 35,259 $ (35,225 ) $ 18,287 Other comprehensive loss: Unrealized loss on securities (10 ) — — — (10 ) Reclassification of realized loss on securities included in net income 20 — — — 20 Foreign currency translation (1,178 ) (700 ) (268 ) 968 (1,178 ) Total comprehensive income 16,372 13 34,991 (34,257 ) 17,119 Comprehensive income attributable to noncontrolling interests — 747 — — 747 Comprehensive income (loss) attributable to Central Garden & Pet Company $ 16,372 $ (734 ) $ 34,991 $ (34,257 ) $ 16,372
Consolidating Condensed Balance Sheet	CONSOLIDATING CONDENSED BALANCE SHEET March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 1,820 $ 5,083 $ 2,923 $ — $ 9,826 Restricted cash 11,946 — — — 11,946 Accounts receivable, net 100,346 15,446 224,734 — 340,526 Inventories 115,644 17,043 258,067 — 390,754 Prepaid expenses and other 23,003 797 26,958 — 50,758 Total current assets 252,759 38,369 512,682 — 803,810 Land, buildings, improvements and equipment, net 47,310 3,829 113,655 — 164,794 Goodwill — — 213,753 — 213,753 Other long-term assets 54,088 3,417 84,777 (1,540 ) 140,742 Intercompany receivable 41,922 — 367,931 (409,853 ) — Investment in subsidiaries 1,098,281 — — (1,098,281 ) — Total $ 1,494,360 $ 45,615 $ 1,292,798 $ (1,509,674 ) $ 1,323,099 LIABILITIES AND EQUITY Accounts payable $ 48,693 $ 10,546 $ 73,972 $ — $ 133,211 Accrued expenses 52,837 2,029 42,816 — 97,682 Current portion of long-term debt 219 — 375 — 594 Total current liabilities 101,749 12,575 117,163 — 231,487 Long-term debt 496,001 — 395 — 496,396 Intercompany payable 359,472 50,381 — (409,853 ) — Losses in excess of investment in subsidiaries — — 16,928 (16,928 ) — Other long-term obligations 5,416 — 58,398 (1,540 ) 62,274 Total Central Garden & Pet shareholders’ equity (deficit) 531,722 (18,561 ) 1,099,914 (1,081,353 ) 531,722 Noncontrolling interest — 1,220 — — 1,220 Total equity (deficit) 531,722 (17,341 ) 1,099,914 (1,081,353 ) 532,942 Total $ 1,494,360 $ 45,615 $ 1,292,798 $ (1,509,674 ) $ 1,323,099 CONSOLIDATING CONDENSED BALANCE SHEET March 28, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 6,159 $ 4,309 $ 1,475 $ — $ 11,943 Restricted cash 12,583 — — — 12,583 Short term investments — — — — — Accounts receivable, net 86,569 17,099 218,097 — 321,765 Inventories 95,564 19,429 267,335 — 382,328 Prepaid expenses and other 26,013 901 31,337 — 58,251 Total current assets 226,888 41,738 518,244 — 786,870 Land, buildings, improvements and equipment, net 57,093 3,590 102,524 — 163,207 Goodwill — — 209,089 — 209,089 Other long-term assets 30,376 3,999 81,263 (5,607 ) 110,031 Intercompany receivable 44,855 — 293,685 (338,540 ) — Investment in subsidiaries 1,017,461 — — (1,017,461 ) — Total $ 1,376,673 $ 49,327 $ 1,204,805 $ (1,361,608 ) $ 1,269,197 LIABILITIES AND EQUITY Accounts payable $ 47,277 $ 10,169 $ 82,375 $ — $ 139,821 Accrued expenses 39,061 2,857 41,524 — 83,442 Current portion of long-term debt 259 — 30 — 289 Total current liabilities 86,597 13,026 123,929 — 223,552 Long-term debt 511,030 — 83 — 511,113 Intercompany payable 288,423 50,117 — (338,540 ) — Losses in excess of investment in subsidiaries — — 14,104 (14,104 ) — Other long-term obligations 1,437 — 48,719 (5,607 ) 44,549 Total Central Garden & Pet shareholders’ equity (deficit) 489,186 (14,613 ) 1,017,970 (1,003,357 ) 489,186 Noncontrolling interest — 797 — — 797 Total equity (deficit) 489,186 (13,816 ) 1,017,970 (1,003,357 ) 489,983 Total $ 1,376,673 $ 49,327 $ 1,204,805 $ (1,361,608 ) $ 1,269,197 CONSOLIDATING CONDENSED BALANCE SHEET September 26, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 36,280 $ 10,022 $ 1,282 $ — $ 47,584 Restricted cash 13,157 — — — 13,157 Accounts receivable, net 46,326 6,775 154,301 — 207,402 Inventories 86,109 11,690 238,147 — 335,946 Prepaid expenses and other assets 22,926 848 25,957 — 49,731 Total current assets 204,798 29,335 419,687 — 653,820 Land, buildings, improvements and equipment, net 51,409 3,663 107,737 — 162,809 Goodwill — — 209,089 — 209,089 Other long-term assets 25,881 3,662 82,436 (6,100 ) 105,879 Intercompany receivable 32,695 — 415,001 (447,696 ) — Investment in subsidiaries 1,052,644 — — (1,052,644 ) — Total $ 1,367,427 $ 36,660 $ 1,233,950 $ (1,506,440 ) $ 1,131,597 LIABILITIES AND EQUITY Accounts payable $ 20,506 $ 2,543 $ 65,840 $ — $ 88,889 Accrued expenses and other liabilities 38,723 1,789 47,212 — 87,724 Current portion of long term debt 261 — 30 — 291 Total current liabilities 59,490 4,332 113,082 — 176,904 Long-term debt 396,626 — 65 — 396,691 Intercompany payable 404,255 43,441 — (447,696 ) — Losses in excess of investment in subsidiaries — — 11,867 (11,867 ) — Other long-term obligations 1,770 — 55,952 (6,100 ) 51,622 Total Central Garden & Pet shareholders’ equity (deficit) 505,286 (12,207 ) 1,052,984 (1,040,777 ) 505,286 Noncontrolling interest — 1,094 — — 1,094 Total equity (deficit) 505,286 (11,113 ) 1,052,984 (1,040,777 ) 506,380 Total $ 1,367,427 $ 36,660 $ 1,233,950 $ (1,506,440 ) $ 1,131,597
Consolidating Condensed Statement of Cash Flows	CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Six Months Ended March 26, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash used by operating activities $ (12,121 ) $ (6,240 ) $ (27,598 ) $ (4,884 ) $ (50,843 ) Additions to property, plant and equipment (2,394 ) (412 ) (9,989 ) — (12,795 ) Payments to acquire companies, net of cash acquired (60,916 ) — (7,985 ) — (68,901 ) Change in restricted cash and cash equivalents 1,211 — — — 1,211 Other investing activities (500 ) — — — (500 ) Intercompany investing activities (9,227 ) — 47,070 (37,843 ) — Net cash (used) provided by investing activities (71,826 ) (412 ) 29,096 (37,843 ) (80,985 ) Repayments on revolving line of credit (178,000 ) — — — (178,000 ) Borrowings on revolving line of credit 280,000 — — — 280,000 Repayments of long-term debt (400,130 ) — (15 ) — (400,145 ) Issuance of long-term debt 400,000 — — — 400,000 Excess tax benefits from stock-based awards 1,181 — — — 1,181 Repurchase of common stock (1,722 ) — — — (1,722 ) Distribution to parent — (4,884 ) — 4,884 — Distribution to noncontrolling interest — (592 ) — — (592 ) Payment of financing costs (6,362 ) — — — (6,362 ) Intercompany financing activities (44,782 ) 6,939 — 37,843 — Net cash provided (used) by financing activities 50,185 1,463 (15 ) 42,727 94,360 Effect of exchange rates on cash (698 ) 250 158 — (290 ) Net (decrease) increase in cash and cash equivalents (34,460 ) (4,939 ) 1,641 — (37,758 ) Cash and cash equivalents at beginning of period 36,280 10,022 1,282 — 47,584 Cash and cash equivalents at end of period $ 1,820 $ 5,083 $ 2,923 $ — $ 9,826 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Six Months Ended March 28, 2015 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash used by operating activities $ (36,828 ) $ (5,623 ) $ (49,351 ) $ (6,719 ) $ (98,521 ) Additions to property, plant and equipment (1,359 ) (154 ) (9,512 ) — (11,025 ) Payments to acquire companies, net of cash acquired (16,000 ) — — — (16,000 ) Proceeds from short-term investments 9,997 — — — 9,997 Change in restricted cash and cash equivalents 1,700 — — — 1,700 Investment in short-term investments (17 ) — — — (17 ) Other investing activities (331 ) — — — (331 ) Intercompany investing activities (27,949 ) — 57,738 (29,789 ) — Net cash (used) provided by investing activities (33,959 ) (154 ) 48,226 (29,789 ) (15,676 ) Repayments of long-term debt (50,131 ) — (10 ) — (50,141 ) Borrowings under revolving line of credit 186,000 — — — 186,000 Repayments on revolving line of credit (71,000 ) — — — (71,000 ) Proceeds from issuance of common stock 1,220 — — — 1,220 Excess tax benefits from stock-based awards 351 — — — 351 Repurchase of common stock (17,164 ) — — — (17,164 ) Distribution to parent — (6,719 ) — 6,719 — Distribution to noncontrolling interest — (1,680 ) — — (1,680 ) Intercompany financing activities (34,891 ) 5,102 — 29,789 — Net cash provided (used) by financing activities 14,385 (3,297 ) (10 ) 36,508 47,586 Effect of exchange rates on cash (910 ) 577 211 — (122 ) Net increase decrease in cash and cash equivalents (57,312 ) (8,497 ) (924 ) — (66,733 ) Cash and cash equivalents at beginning of year 63,471 12,806 2,399 — 78,676 Cash and cash equivalents at end of year $ 6,159 $ 4,309 $ 1,475 $ — $ 11,943

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($)	Mar. 26, 2016	Mar. 28, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Outstanding derivative instruments	$ 0	$ 0
Subsidiaries
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Noncontrolling interest owned by the subsidiary	20.00%

Basis of Presentation - Schedul

Basis of Presentation - Schedule of Effects of Reclassifying Debt Issuance Costs from Long Term Assets to a Direct Deduction from Carrying Amount of Related Debt Liability (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets	$ 57,753	$ 30,419	$ 24,846
Total assets	1,323,099	1,131,597	1,269,197
Long-term debt	496,396	396,691	511,113
Total liabilities and equity	$ 1,323,099	1,131,597	1,269,197
Previously Reported September 26, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets		33,576	28,657
Total assets		1,134,754	1,273,008
Long-term debt		399,848	514,924
Total liabilities and equity		1,134,754	1,273,008
Reclassifications
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets		(3,157)	(3,811)
Total assets		(3,157)	(3,811)
Long-term debt		(3,157)	(3,811)
Total liabilities and equity		$ (3,157)	$ (3,811)

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Liabilities:
Total liabilities	$ 6,215	$ 3,625	$ 4,343
Liability for Contingent Consideration
Liabilities:
Total liabilities	6,215	3,625	4,343
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	6,215	3,625	4,343
Level 3 | Liability for Contingent Consideration
Liabilities:
Total liabilities	$ 6,215	$ 3,625	$ 4,343

Fair Value Measurements - Sum35

Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments (Details) - Level 3 - USD ($) $ in Thousands	6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 3,625	$ 4,414
Estimated contingent performance-based consideration established at the time of acquisition	2,590
Changes in the fair value of contingent performance-based payments established at the time of acquisition	0	(71)
Ending balance	$ 6,215	$ 4,343

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	Nov. 09, 2015	Dec. 26, 2015	Jan. 31, 2015	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes	$ 400,000,000			$ 496,990,000	$ 396,982,000	$ 511,402,000
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Redemption date of senior notes		Dec. 31, 2015	Mar. 1, 2015
Debt redemption price percentage		102.063%	102.063%
Senior Notes | Carrying (Reported) Amount, Fair Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes					396,500,000	395,800,000
Senior Notes | Level 1 | Estimate of Fair Value Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Estimated fair value of senior subordinated notes due 2018					410,500,000	409,500,000
Senior Notes | 6.125% Senior Notes Due in November 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes	$ 400,000,000			394,000,000
Debt instrument interest rate stated, percentage	6.125%
Debt instrument maturity period	Nov. 9, 2023
Estimated fair value of senior notes				$ 416,100,000
Senior Notes | 2018 Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt, redemption of principal amount		$ 400,000,000	$ 50,000,000
Debt, aggregate principal amount			$ 50,000,000		$ 400,000,000	$ 400,000,000

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) - USD ($) $ in Thousands	Dec. 01, 2015	Sep. 30, 2015	Jul. 31, 2015	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Business Acquisition [Line Items]
Other intangible assets—net				$ 82,989	$ 75,460	$ 85,185
Goodwill				213,753	$ 209,089	$ 209,089
IMS Trading Corp
Business Acquisition [Line Items]
Payments to acquired businesses			$ 23,000
Purchase amount in excess of tangible assets fair value			1,400
Goodwill			$ 1,365
Hydro Organics Wholesale Inc
Business Acquisition [Line Items]
Payments to acquired businesses		$ 7,800
Purchase amount in excess of tangible assets fair value				8,500
Other intangible assets—net				5,200
Goodwill				$ 3,300
National Consumers Outdoors Corp
Business Acquisition [Line Items]
Payments to acquired businesses	$ 61,000
Purchase amount in excess of tangible assets fair value	$ 34,000
Future Performance | Hydro Organics Wholesale Inc
Business Acquisition [Line Items]
Contingent performance-based payments established at the time of acquisition		$ 2,600

Acquisitions - Schedule of IMS

Acquisitions - Schedule of IMS Trading Corp Acquisition (Details) - USD ($) $ in Thousands	Jul. 31, 2015	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Amounts Assets and Liabilities Recognized
Goodwill		$ 213,753	$ 209,089	$ 209,089
IMS Trading Corp
Amounts Assets and Liabilities Recognized
Current assets, net of cash and cash equivalents acquired	$ 20,808
Fixed assets	1,670
Goodwill	1,365
Other assets	0
Other intangible assets, net	4,475
Current liabilities	(5,100)
Net assets acquired, less cash and cash equivalents	23,218
Measurement Period Adjustments
Current assets, net of cash and cash equivalents acquired	350
Fixed assets	0
Goodwill	1,365
Other assets	(5,356)
Other intangible assets, net	4,475
Current liabilities	0
Net assets acquired, less cash and cash equivalents	834
Amounts Previously Recognized | IMS Trading Corp
Amounts Assets and Liabilities Recognized
Current assets, net of cash and cash equivalents acquired	20,458
Fixed assets	1,670
Goodwill	0
Other assets	5,356
Other intangible assets, net	0
Current liabilities	(5,100)
Net assets acquired, less cash and cash equivalents	$ 22,384

Inventories, net - Summary of I

Inventories, net - Summary of Inventories, Net of Allowance for Obsolescence (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Inventory, Net [Abstract]
Raw materials	$ 113,779	$ 94,969	$ 99,490
Work in progress	15,267	15,268	15,601
Finished goods	252,453	215,673	252,104
Supplies	9,255	10,036	15,133
Total inventories, net	$ 390,754	$ 335,946	$ 382,328

Other Intangible Assets - Compo

Other Intangible Assets - Components of Gross and Net Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	$ 153,823	$ 144,097	$ 144,112
Accumulated Amortization	(45,442)	(43,245)	(40,807)
Accumulated Impairment	(25,392)	(25,392)	(18,120)
Net Carrying Value	82,989	75,460	85,185
Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	77,736	73,726	73,726
Accumulated Amortization	(10,849)	(10,445)	(10,185)
Accumulated Impairment	(24,192)	(24,192)	(16,920)
Net Carrying Value	42,695	39,089	46,621
Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	27,814	27,098	27,113
Accumulated Amortization	(10,974)	(10,538)	(9,399)
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	15,640	15,360	16,514
Amortizable | Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	14,106	14,106	14,106
Accumulated Amortization	(10,849)	(10,445)	(10,185)
Accumulated Impairment	0	0	0
Net Carrying Value	3,257	3,661	3,921
Amortizable | Customer-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	48,273	43,273	43,273
Accumulated Amortization	(23,619)	(22,262)	(21,223)
Accumulated Impairment	0	0	0
Net Carrying Value	24,654	21,011	22,050
Amortizable | Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	20,014	19,303	19,313
Accumulated Amortization	(10,974)	(10,538)	(9,399)
Accumulated Impairment	0	0	0
Net Carrying Value	9,040	8,765	9,914
Nonamortizable | Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	63,630	59,620	59,620
Accumulated Amortization	0	0	0
Accumulated Impairment	(24,192)	(24,192)	(16,920)
Net Carrying Value	39,438	35,428	42,700
Nonamortizable | Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	7,800	7,795	7,800
Accumulated Amortization	0	0	0
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	$ 6,600	$ 6,595	$ 6,600

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015	Sep. 26, 2015
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, impairment charge					$ 7.3
Fair value of indefinite-lived intangible assets exceeds carrying value					$ 15
Amortization expense for intangibles	$ 1.2	$ 1	$ 2.2	$ 1.9
Estimated annual amortization expense related to acquired intangible assets, 2016	4		4
Estimated annual amortization expense related to acquired intangible assets, 2017	4		4
Estimated annual amortization expense related to acquired intangible assets, 2018	4		4
Estimated annual amortization expense related to acquired intangible assets, 2019	4		4
Estimated annual amortization expense related to acquired intangible assets, 2020	$ 4		$ 4
Minimum
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	1 year
Maximum
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	25 years
Marketing-Related Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	6 years
Customer-Related Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	14 years
Other Acquired Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets	14 years

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Nov. 09, 2015	Sep. 26, 2015	Mar. 28, 2015
Components of long-term debt
Total	$ 496,990	$ 400,000	$ 396,982	$ 511,402
Less current portion	(594)		(291)	(289)
Long-term portion	496,396		396,691	511,113
Senior Notes | Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023
Components of long-term debt
Notes	400,000		0	0
Senior Subordinated Notes | Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Repaid in December 2015
Components of long-term debt
Notes	0		400,000	400,000
Senior and Subordinated Notes
Components of long-term debt
Unamortized discount	0		(309)	(363)
Unamortized debt issuance costs	(6,032)		(3,157)	(3,811)
Total	393,968		396,534	395,826
Asset-based Revolving Credit Facility
Components of long-term debt
Total	102,000		0	115,000
Other notes payable
Components of long-term debt
Total	$ 1,022		$ 448	$ 576

Long-Term Debt - Components o43

Long-Term Debt - Components of Long-Term Debt (Phantom) (Details)	3 Months Ended	6 Months Ended
	Dec. 26, 2015	Mar. 26, 2016
Base Rate Borrowings | Asset-based Revolving Credit Facility
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
LIBOR-Based Borrowings | Asset-based Revolving Credit Facility
Components of long-term debt
Debt instrument maturity period		Dec. 31, 2018
Applicable interest margin rate on the credit facility	1.25%
Minimum | Base Rate Borrowings | Asset-based Revolving Credit Facility
Components of long-term debt
Applicable interest margin rate on the credit facility		0.25%
Minimum | LIBOR-Based Borrowings | Asset-based Revolving Credit Facility
Components of long-term debt
Applicable interest margin rate on the credit facility		1.25%
Maximum | Base Rate Borrowings | Asset-based Revolving Credit Facility
Components of long-term debt
Applicable interest margin rate on the credit facility		0.75%
Maximum | LIBOR-Based Borrowings | Asset-based Revolving Credit Facility
Components of long-term debt
Applicable interest margin rate on the credit facility		1.75%
Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023 | Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage		6.125%
Debt instrument maturity period		May 1, 2023
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Repaid in December 2015 | Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage		8.25%
Debt instrument maturity period		Dec. 1, 2015

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($)	Dec. 26, 2015	Nov. 09, 2015	Dec. 26, 2015	Jan. 31, 2015	Mar. 26, 2016	Dec. 26, 2015	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015	Sep. 26, 2015	Dec. 05, 2013
Components of long-term debt
Debt, aggregate principal amount		$ 400,000,000			$ 496,990,000		$ 511,402,000	$ 496,990,000	$ 511,402,000	$ 396,982,000
Debt issuance cost		$ 6,300,000
Interest expense					7,096,000		11,876,000	29,241,000	22,379,000
Non-cash charge								3,337,000	537,000
Asset-based Revolving Credit Facility
Components of long-term debt
Debt, aggregate principal amount					102,000,000		$ 115,000,000	$ 102,000,000	$ 115,000,000	$ 0
Credit facility, additional borrowings available											$ 200,000,000
Credit facility, maturity date								Dec. 5, 2018
Borrowings outstanding					102,000,000			$ 102,000,000
Letters of credit outstanding					0			0
Other letters of credit outstanding					6,000,000			6,000,000
Credit facility, available capacity					264,100,000			264,100,000
Remaining borrowing availability					$ 366,100,000			$ 366,100,000
Debt interest terms								Borrowings under the Credit Facility bear interest at an index based on LIBOR or, at the option of the Company, the Base Rate (defined as the highest of (a) the SunTrust prime rate, (b) the Federal Funds Rate plus 0.5% and (c) one-month LIBOR plus 1.00%), plus, in either case, an applicable margin based on the Company’s total outstanding borrowings. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25%-1.75% (and was 1.25% at December 26, 2015) and such applicable margin for Base Rate borrowings fluctuates between 0.25%-0.75% (and was 0.25% at December 26, 2015).
Credit facility, base rate computation, option third description								One-month LIBOR plus 1.00%), plus, in either case, an applicable margin based on the Company's total outstanding borrowings.
Credit facility, base rate computation, option first description								SunTrust prime rate
Credit facility, base rate computation, option second description								Federal Funds Rate plus 0.5%
Credit facility, base rate computation, option second description, basis spread percentage					0.50%			0.50%
Credit facility, basis percentage for calculation of variable rate spread					1.00%			1.00%
Debt instrument fixed charge coverage ratio					1			1
Asset-based Revolving Credit Facility | LIBOR-Based Borrowings
Components of long-term debt
Maturity date of senior subordinated notes								Dec. 31, 2018
Applicable interest margin rate on the credit facility						1.25%
Applicable interest rate on the credit facility					1.68%			1.68%
Asset-based Revolving Credit Facility | 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					3.75%			3.75%
Asset-based 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 | Minimum | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								0.25%
Asset-based Revolving Credit Facility | Maximum | LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								1.75%
Asset-based Revolving Credit Facility | Maximum | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								0.75%
Asset-based Revolving Credit Facility | Revolving Credit Facility
Components of long-term debt
Credit facility, maximum principal amount											$ 390,000,000
Senior Notes
Components of long-term debt
Debt redemption price percentage			102.063%	102.063%
6.125% Senior Notes Due in November 2023
Components of long-term debt
Redemption percentage		35.00%
6.125% Senior Notes Due in November 2023 | Prior to November 15, 2018
Components of long-term debt
Debt redemption price percentage		106.125%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2018
Components of long-term debt
Debt redemption price percentage		104.594%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2019
Components of long-term debt
Debt redemption price percentage		103.063%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2020
Components of long-term debt
Debt redemption price percentage		101.531%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2021
Components of long-term debt
Debt redemption price percentage		100.00%
6.125% Senior Notes Due in November 2023 | Upon Change Of Control
Components of long-term debt
Debt redemption price percentage		101.00%
6.125% Senior Notes Due in November 2023 | Senior Notes
Components of long-term debt
Debt, aggregate principal amount		$ 400,000,000			$ 394,000,000			$ 394,000,000
Debt instrument interest rate stated, percentage		6.125%
Maturity date of senior subordinated notes		Nov. 9, 2023
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Principal Due March 2018 [Member] | Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage	8.25%		8.25%			8.25%
Debt, redemption of principal amount	$ 400,000,000		$ 400,000,000			$ 400,000,000
Maturity date of senior subordinated notes	Mar. 1, 2018
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Principal Due March 2018 [Member] | Senior Subordinated Notes
Components of long-term debt
Debt redemption price percentage	102.063%
Call premium payment		$ 8,300,000
One-time payment of overlapping interest expense period		30 days
Interest expense		$ 2,700,000
Non-cash charge		$ 3,300,000

Supplemental Equity Informati45

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		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Class of Stock [Line Items]
Beginning balance			$ 506,380	$ 486,453
Comprehensive loss	$ 32,976	$ 23,354	24,120	17,119
Amortization of share-based awards			2,986	2,771
Restricted share activity			(578)	(640)
Issuance of common stock			(552)	732
Repurchase of common stock				(15,123)
Tax benefit on stock option exercise, net of tax deficiency			1,177	351
Distribution to Noncontrolling interest			(592)	(1,680)
Other			1
Ending balance	532,942	489,983	532,942	489,983
Additional Paid In Capital
Class of Stock [Line Items]
Beginning balance			388,636	396,586
Amortization of share-based awards			2,986	2,771
Restricted share activity			(580)	(638)
Issuance of common stock			(554)	730
Repurchase of common stock				(12,726)
Tax benefit on stock option exercise, net of tax deficiency			1,177	351
Ending balance	391,665	387,074	391,665	387,074
Retained Earnings
Class of Stock [Line Items]
Beginning balance			115,987	86,396
Comprehensive loss			24,095	17,540
Repurchase of common stock				(2,380)
Ending balance	140,082	101,556	140,082	101,556
Accumulated Other Comprehensive Income
Class of Stock [Line Items]
Beginning balance			164	1,232
Comprehensive loss			(692)	(1,168)
Ending balance	(528)	64	(528)	64
Total
Class of Stock [Line Items]
Beginning balance			505,286	484,723
Comprehensive loss			23,403	16,372
Amortization of share-based awards			2,986	2,771
Restricted share activity			(578)	(640)
Issuance of common stock			(552)	732
Repurchase of common stock				(15,123)
Tax benefit on stock option exercise, net of tax deficiency			1,177	351
Ending balance	531,722	489,186	531,722	489,186
Noncontrolling Interest
Class of Stock [Line Items]
Beginning balance			1,094	1,730
Comprehensive loss			717	747
Distribution to Noncontrolling interest			(592)	(1,680)
Other			1
Ending balance	1,220	797	1,220	797
Common Stock
Class of Stock [Line Items]
Beginning balance			119	124
Repurchase of common stock				(5)
Ending balance	119	119	119	119
Class A Common Stock
Class of Stock [Line Items]
Beginning balance			364	369
Restricted share activity			2	(2)
Issuance of common stock			2	2
Repurchase of common stock				(12)
Ending balance	368	357	368	357
Class B Stock
Class of Stock [Line Items]
Beginning balance			16	16
Ending balance	$ 16	$ 16	$ 16	$ 16

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit associated with share-based compensation expense			$ 1.3	$ 1.4
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 3.6	$ 3.7

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		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Basic EPS:
Net income attributable to Central Garden & Pet Company	$ 32,697	$ 23,237	$ 24,095	$ 17,540
Weighted average shares, basic	48,717	48,384	48,641	48,882
Earnings per share, basic (in dollars per share)	$ 0.67	$ 0.48	$ 0.50	$ 0.36
Earnings Per Share, Diluted [Abstract]
Net income available to common shareholders	$ 32,697	$ 23,237	$ 24,095	$ 17,540
Weighted average shares, diluted	50,445	49,439	50,558	49,689
Earnings per share, diluted (in dollars per share)	$ 0.65	$ 0.47	$ 0.48	$ 0.35
Options to purchase common stock
Effect of dilutive securities:
Effective of dilutive securities, in shares	976	457	1,166	251
Effect of dilutive securities (in dollars per share)	$ (0.01)	$ 0	$ (0.02)	$ 0
Restricted shares
Effect of dilutive securities:
Effective of dilutive securities, in shares	752	598	751	556
Effect of dilutive securities (in dollars per share)	$ (0.01)	$ (0.01)	$ 0	$ (0.01)

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - $ / shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options to purchase common stock outstanding	6.8	9.6	6.8	9.6
Options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options excluded from the computation of diluted earnings per share	1.6	3.4	0.7	6.1
Minimum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock price 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 price per share	$ 15.56	$ 15	$ 15.56	$ 15

Segment Information - Narrative

Segment Information - Narrative (Details)	6 Months Ended
	Mar. 26, 2016Segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment Information - Financial

Segment Information - Financial Information Relating to Company's Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015	Sep. 26, 2015
Net sales:
Net sales	$ 541,249	$ 497,602	$ 901,061	$ 804,922
Income (loss) from operations:
Income from operations	59,403	49,971	68,176	51,109
Interest expense - net	(7,087)	(11,858)	(29,210)	(22,290)
Other expense	(88)	(121)	(561)	(489)
Income tax expense	18,793	14,012	13,593	10,043
Income including noncontrolling interest	33,435	23,980	24,812	18,287
Net income attributable to noncontrolling interest	738	743	717	747
Net income attributable to Central Garden & Pet Company	32,697	23,237	24,095	17,540
Depreciation and amortization:
Depreciation and amortization	9,169	8,350	18,202	16,814
Assets:
Total assets	1,323,099	1,269,197	1,323,099	1,269,197	$ 1,131,597
Goodwill (included in corporate assets above):
Goodwill	213,753	209,089	213,753	209,089	209,089
Operating Segments
Goodwill (included in corporate assets above):
Goodwill	213,753	209,089	213,753	209,089	209,089
Operating Segments | Pet segment
Net sales:
Net sales	275,328	221,485	523,990	420,805
Income (loss) from operations:
Income from operations	32,409	27,051	58,604	47,626
Depreciation and amortization:
Depreciation and amortization	4,956	3,878	9,420	7,819
Assets:
Total assets	538,901	450,240	538,901	450,240	465,171
Goodwill (included in corporate assets above):
Goodwill	210,455	209,089	210,455	209,089	209,089
Operating Segments | Garden segment
Net sales:
Net sales	265,921	276,117	377,071	384,117
Income (loss) from operations:
Income from operations	44,407	39,325	41,153	35,790
Depreciation and amortization:
Depreciation and amortization	1,359	1,483	3,044	3,049
Assets:
Total assets	467,026	490,514	467,026	490,514	310,981
Goodwill (included in corporate assets above):
Goodwill	3,298	0	3,298	0	0
Corporate
Income (loss) from operations:
Income from operations	(17,413)	(16,405)	(31,581)	(32,307)
Depreciation and amortization:
Depreciation and amortization	2,854	2,989	5,738	5,946
Assets:
Total assets	$ 317,172	$ 328,443	$ 317,172	$ 328,443	$ 355,445

Consolidating Condensed Finan51

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Narrative (Details)	6 Months Ended
	Mar. 26, 2016
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Collective ownership percentage on guarantor subsidiaries	100.00%
Senior Notes
Condensed Financial Statements, Captions [Line Items]
Senior subordinated notes, maturity year	2,023

Consolidating Condensed Finan52

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 541,249	$ 497,602	$ 901,061	$ 804,922
Cost of goods sold and occupancy	371,910	347,540	631,936	566,879
Gross profit	169,339	150,062	269,125	238,043
Selling, general and administrative expenses	109,936	100,091	200,949	186,934
Income from operations	59,403	49,971	68,176	51,109
Interest expense	(7,096)	(11,876)	(29,241)	(22,379)
Interest income	9	18	31	89
Other expense	(88)	(121)	(561)	(489)
Income before income taxes and noncontrolling interest	52,228	37,992	38,405	28,330
Income tax expense (benefit)	18,793	14,012	13,593	10,043
Equity in earnings of affiliates	0	0	0	0
Income including noncontrolling interest	33,435	23,980	24,812	18,287
Net income attributable to noncontrolling interest	738	743	717	747
Net income attributable to Central Garden & Pet Company	32,697	23,237	24,095	17,540
Parent
Condensed Financial Statements, Captions [Line Items]
Net sales	156,790	150,014	293,817	246,976
Cost of goods sold and occupancy	121,969	113,668	232,228	192,447
Gross profit	34,821	36,346	61,589	54,529
Selling, general and administrative expenses	33,210	30,843	66,164	58,694
Income from operations	1,611	5,503	(4,575)	(4,165)
Interest expense	(6,653)	(11,815)	(29,161)	(22,302)
Interest income	8	18	29	88
Other expense	657	(347)	(178)	(677)
Income before income taxes and noncontrolling interest	(4,377)	(6,641)	(33,885)	(27,056)
Income tax expense (benefit)	(775)	(1,123)	(11,920)	(9,580)
Equity in earnings of affiliates	36,299	28,755	46,060	35,016
Income including noncontrolling interest	32,697	23,237	24,095	17,540
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	32,697	23,237	24,095	17,540
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	30,002	37,434	45,272	54,757
Cost of goods sold and occupancy	23,099	29,545	36,045	44,123
Gross profit	6,903	7,889	9,227	10,634
Selling, general and administrative expenses	5,124	5,339	8,903	9,338
Income from operations	1,779	2,550	324	1,296
Interest expense	(68)	(61)	(80)	(76)
Interest income	1	0	2	1
Other expense	(197)	0	(263)	0
Income before income taxes and noncontrolling interest	1,515	2,489	(17)	1,221
Income tax expense (benefit)	694	952	197	508
Equity in earnings of affiliates	0	0	0	0
Income including noncontrolling interest	821	1,537	(214)	713
Net income attributable to noncontrolling interest	738	743	717	747
Net income attributable to Central Garden & Pet Company	83	794	(931)	(34)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	381,748	338,994	603,912	546,119
Cost of goods sold and occupancy	252,419	231,403	402,908	370,494
Gross profit	129,329	107,591	201,004	175,625
Selling, general and administrative expenses	73,316	65,673	128,577	121,647
Income from operations	56,013	41,918	72,427	53,978
Interest expense	(375)	0	0	(1)
Interest income	0	0	0	0
Other expense	(548)	226	(120)	188
Income before income taxes and noncontrolling interest	55,090	42,144	72,307	54,165
Income tax expense (benefit)	18,874	14,183	25,316	19,115
Equity in earnings of affiliates	585	796	(177)	209
Income including noncontrolling interest	36,801	28,757	46,814	35,259
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	36,801	28,757	46,814	35,259
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(27,291)	(28,840)	(41,940)	(42,930)
Cost of goods sold and occupancy	(25,577)	(27,076)	(39,245)	(40,185)
Gross profit	(1,714)	(1,764)	(2,695)	(2,745)
Selling, general and administrative expenses	(1,714)	(1,764)	(2,695)	(2,745)
Income from operations	0	0	0	0
Interest expense	0	0	0	0
Interest income	0	0	0	0
Other expense	0	0	0	0
Income before income taxes and noncontrolling interest	0	0	0	0
Income tax expense (benefit)	0	0	0	0
Equity in earnings of affiliates	(36,884)	(29,551)	(45,883)	(35,225)
Income including noncontrolling interest	(36,884)	(29,551)	(45,883)	(35,225)
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	$ (36,884)	$ (29,551)	$ (45,883)	$ (35,225)

Consolidating Condensed Finan53

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 26, 2016	Mar. 28, 2015
Condensed Financial Statements, Captions [Line Items]
Net income	$ 33,435	$ 23,980	$ 24,812	$ 18,287
Other comprehensive income (loss):
Unrealized loss on securities	0	(20)	0	(10)
Reclassification of realized loss on securities included in net income	0	20	0	20
Foreign currency translation	(459)	(626)	(692)	(1,178)
Total comprehensive income	32,976	23,354	24,120	17,119
Comprehensive income attributable to noncontrolling interests	738	743	717	747
Comprehensive income attributable to Central Garden & Pet Company	32,238	22,611	23,403	16,372
Parent
Condensed Financial Statements, Captions [Line Items]
Net income	32,697	23,237	24,095	17,540
Other comprehensive income (loss):
Unrealized loss on securities	0	(20)		(10)
Reclassification of realized loss on securities included in net income		20		20
Foreign currency translation	(459)	(626)	(692)	(1,178)
Total comprehensive income	32,238	22,611	23,403	16,372
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	32,238	22,611	23,403	16,372
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income	821	1,537	(214)	713
Other comprehensive income (loss):
Unrealized loss on securities	0	0		0
Reclassification of realized loss on securities included in net income		0		0
Foreign currency translation	(398)	(355)	(540)	(700)
Total comprehensive income	423	1,182	(754)	13
Comprehensive income attributable to noncontrolling interests	738	743	717	747
Comprehensive income attributable to Central Garden & Pet Company	(315)	439	(1,471)	(734)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income	36,801	28,757	46,814	35,259
Other comprehensive income (loss):
Unrealized loss on securities		0		0
Reclassification of realized loss on securities included in net income		0		0
Foreign currency translation	57	(164)	7	(268)
Total comprehensive income	36,858	28,593	46,821	34,991
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	36,858	28,593	46,821	34,991
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net income	(36,884)	(29,551)	(45,883)	(35,225)
Other comprehensive income (loss):
Unrealized loss on securities		0		0
Reclassification of realized loss on securities included in net income		0		0
Foreign currency translation	341	519	533	968
Total comprehensive income	(36,543)	(29,032)	(45,350)	(34,257)
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	$ (36,543)	$ (29,032)	$ (45,350)	$ (34,257)

Consolidating Condensed Finan54

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Sep. 26, 2015	Mar. 28, 2015	Sep. 27, 2014
ASSETS
Cash and cash equivalents	$ 9,826	$ 47,584	$ 11,943	$ 78,676
Restricted cash	11,946	13,157	12,583
Short term investments			0
Accounts receivable, net	340,526	207,402	321,765
Inventories	390,754	335,946	382,328
Prepaid expenses and other assets	50,758	49,731	58,251
Total current assets	803,810	653,820	786,870
Land, buildings, improvements and equipment, net	164,794	162,809	163,207
Goodwill	213,753	209,089	209,089
Other long term assets	140,742	105,879	110,031
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	1,323,099	1,131,597	1,269,197
LIABILITIES AND EQUITY
Accounts payable	133,211	88,889	139,821
Accrued expenses	97,682	87,724	83,442
Current portion of long term debt	594	291	289
Total current liabilities	231,487	176,904	223,552
Long-term debt	496,396	396,691	511,113
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	62,274	51,622	44,549
Total Central Garden & Pet Company shareholders’ equity	531,722	505,286	489,186
Noncontrolling interest	1,220	1,094	797
Total equity	532,942	506,380	489,983	486,453
Total	1,323,099	1,131,597	1,269,197
Parent
ASSETS
Cash and cash equivalents	1,820	36,280	6,159	63,471
Restricted cash	11,946	13,157	12,583
Short term investments			0
Accounts receivable, net	100,346	46,326	86,569
Inventories	115,644	86,109	95,564
Prepaid expenses and other assets	23,003	22,926	26,013
Total current assets	252,759	204,798	226,888
Land, buildings, improvements and equipment, net	47,310	51,409	57,093
Goodwill	0	0	0
Other long term assets	54,088	25,881	30,376
Intercompany receivable	41,922	32,695	44,855
Investment in subsidiaries	1,098,281	1,052,644	1,017,461
Total	1,494,360	1,367,427	1,376,673
LIABILITIES AND EQUITY
Accounts payable	48,693	20,506	47,277
Accrued expenses	52,837	38,723	39,061
Current portion of long term debt	219	261	259
Total current liabilities	101,749	59,490	86,597
Long-term debt	496,001	396,626	511,030
Intercompany payable	359,472	404,255	288,423
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	5,416	1,770	1,437
Total Central Garden & Pet Company shareholders’ equity	531,722	505,286	489,186
Noncontrolling interest	0	0	0
Total equity	531,722	505,286	489,186
Total	1,494,360	1,367,427	1,376,673
Non- Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	5,083	10,022	4,309	12,806
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	15,446	6,775	17,099
Inventories	17,043	11,690	19,429
Prepaid expenses and other assets	797	848	901
Total current assets	38,369	29,335	41,738
Land, buildings, improvements and equipment, net	3,829	3,663	3,590
Goodwill	0	0	0
Other long term assets	3,417	3,662	3,999
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	45,615	36,660	49,327
LIABILITIES AND EQUITY
Accounts payable	10,546	2,543	10,169
Accrued expenses	2,029	1,789	2,857
Current portion of long term debt	0	0	0
Total current liabilities	12,575	4,332	13,026
Long-term debt	0	0	0
Intercompany payable	50,381	43,441	50,117
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	0	0	0
Total Central Garden & Pet Company shareholders’ equity	(18,561)	(12,207)	(14,613)
Noncontrolling interest	1,220	1,094	797
Total equity	(17,341)	(11,113)	(13,816)
Total	45,615	36,660	49,327
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	2,923	1,282	1,475	2,399
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	224,734	154,301	218,097
Inventories	258,067	238,147	267,335
Prepaid expenses and other assets	26,958	25,957	31,337
Total current assets	512,682	419,687	518,244
Land, buildings, improvements and equipment, net	113,655	107,737	102,524
Goodwill	213,753	209,089	209,089
Other long term assets	84,777	82,436	81,263
Intercompany receivable	367,931	415,001	293,685
Investment in subsidiaries	0	0	0
Total	1,292,798	1,233,950	1,204,805
LIABILITIES AND EQUITY
Accounts payable	73,972	65,840	82,375
Accrued expenses	42,816	47,212	41,524
Current portion of long term debt	375	30	30
Total current liabilities	117,163	113,082	123,929
Long-term debt	395	65	83
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	16,928	11,867	14,104
Other long-term obligations	58,398	55,952	48,719
Total Central Garden & Pet Company shareholders’ equity	1,099,914	1,052,984	1,017,970
Noncontrolling interest	0	0	0
Total equity	1,099,914	1,052,984	1,017,970
Total	1,292,798	1,233,950	1,204,805
Eliminations
ASSETS
Cash and cash equivalents	0	0	0	$ 0
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	0	0	0
Inventories	0	0	0
Prepaid expenses and other assets	0	0	0
Total current assets	0	0	0
Land, buildings, improvements and equipment, net	0	0	0
Goodwill	0	0	0
Other long term assets	(1,540)	(6,100)	(5,607)
Intercompany receivable	(409,853)	(447,696)	(338,540)
Investment in subsidiaries	(1,098,281)	(1,052,644)	(1,017,461)
Total	(1,509,674)	(1,506,440)	(1,361,608)
LIABILITIES AND EQUITY
Accounts payable	0	0	0
Accrued expenses	0	0	0
Current portion of long term debt	0	0	0
Total current liabilities	0	0	0
Long-term debt	0	0	0
Intercompany payable	(409,853)	(447,696)	(338,540)
Losses in excess of investment in subsidiaries	(16,928)	(11,867)	(14,104)
Other long-term obligations	(1,540)	(6,100)	(5,607)
Total Central Garden & Pet Company shareholders’ equity	(1,081,353)	(1,040,777)	(1,003,357)
Noncontrolling interest	0	0	0
Total equity	(1,081,353)	(1,040,777)	(1,003,357)
Total	$ (1,509,674)	$ (1,506,440)	$ (1,361,608)

Consolidating Condensed Finan55

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	$ (50,843)	$ (98,521)
Additions to property, plant and equipment	(12,795)	(11,025)
Payments to acquire companies, net of cash acquired	(68,901)	(16,000)
Proceeds from short-term investments	0	9,997
Change in restricted cash and cash equivalents	1,211	1,700
Investment in short term investments	0	(17)
Other investing activities	(500)	(331)
Intercompany investing activities	0	0
Net cash used in investing activities	(80,985)	(15,676)
Repayments of long-term debt	(400,145)	(50,141)
Borrowings on revolving line of credit	280,000	186,000
Repayments on revolving line of credit	(178,000)	(71,000)
Issuance of long-term debt	400,000	0
Proceeds from issuance of common stock	0	1,220
Excess tax benefits from stock-based awards	1,181	351
Repurchase of common stock	(1,722)	(17,164)
Distribution to parent	0	0
Distribution to noncontrolling interest	(592)	(1,680)
Payment of financing costs	(6,362)	0
Intercompany financing activities	0	0
Net cash provided by financing activities	94,360	47,586
Effect of exchange rates on cash	(290)	(122)
Net decrease in cash and cash equivalents	(37,758)	(66,733)
Cash and equivalents at beginning of period	47,584	78,676
Cash and equivalents at end of period	9,826	11,943
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(12,121)	(36,828)
Additions to property, plant and equipment	(2,394)	(1,359)
Payments to acquire companies, net of cash acquired	(60,916)	(16,000)
Proceeds from short-term investments		9,997
Change in restricted cash and cash equivalents	1,211	1,700
Investment in short term investments		(17)
Other investing activities	(500)	(331)
Intercompany investing activities	(9,227)	(27,949)
Net cash used in investing activities	(71,826)	(33,959)
Repayments of long-term debt	(400,130)	(50,131)
Borrowings on revolving line of credit	280,000	186,000
Repayments on revolving line of credit	(178,000)	(71,000)
Issuance of long-term debt	400,000
Proceeds from issuance of common stock		1,220
Excess tax benefits from stock-based awards	1,181	351
Repurchase of common stock	(1,722)	(17,164)
Distribution to parent	0	0
Distribution to noncontrolling interest	0	0
Payment of financing costs	(6,362)
Intercompany financing activities	(44,782)	(34,891)
Net cash provided by financing activities	50,185	14,385
Effect of exchange rates on cash	(698)	(910)
Net decrease in cash and cash equivalents	(34,460)	(57,312)
Cash and equivalents at beginning of period	36,280	63,471
Cash and equivalents at end of period	1,820	6,159
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(6,240)	(5,623)
Additions to property, plant and equipment	(412)	(154)
Payments to acquire companies, net of cash acquired	0	0
Proceeds from short-term investments		0
Change in restricted cash and cash equivalents	0	0
Investment in short term investments		0
Other investing activities	0	0
Intercompany investing activities	0	0
Net cash used in investing activities	(412)	(154)
Repayments of long-term debt	0	0
Borrowings on revolving line of credit	0	0
Repayments on revolving line of credit	0	0
Issuance of long-term debt	0
Proceeds from issuance of common stock		0
Excess tax benefits from stock-based awards	0	0
Repurchase of common stock	0	0
Distribution to parent	(4,884)	(6,719)
Distribution to noncontrolling interest	(592)	(1,680)
Payment of financing costs	0
Intercompany financing activities	6,939	5,102
Net cash provided by financing activities	1,463	(3,297)
Effect of exchange rates on cash	250	577
Net decrease in cash and cash equivalents	(4,939)	(8,497)
Cash and equivalents at beginning of period	10,022	12,806
Cash and equivalents at end of period	5,083	4,309
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(27,598)	(49,351)
Additions to property, plant and equipment	(9,989)	(9,512)
Payments to acquire companies, net of cash acquired	(7,985)	0
Proceeds from short-term investments		0
Change in restricted cash and cash equivalents	0	0
Investment in short term investments		0
Other investing activities	0	0
Intercompany investing activities	47,070	57,738
Net cash used in investing activities	29,096	48,226
Repayments of long-term debt	(15)	(10)
Borrowings on revolving line of credit	0	0
Repayments on revolving line of credit	0	0
Issuance of long-term debt	0
Proceeds from issuance of common stock		0
Excess tax benefits from stock-based awards	0	0
Repurchase of common stock	0	0
Distribution to parent	0	0
Distribution to noncontrolling interest	0	0
Payment of financing costs	0
Intercompany financing activities	0	0
Net cash provided by financing activities	(15)	(10)
Effect of exchange rates on cash	158	211
Net decrease in cash and cash equivalents	1,641	(924)
Cash and equivalents at beginning of period	1,282	2,399
Cash and equivalents at end of period	2,923	1,475
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	(4,884)	(6,719)
Additions to property, plant and equipment	0	0
Payments to acquire companies, net of cash acquired	0	0
Proceeds from short-term investments		0
Change in restricted cash and cash equivalents	0	0
Investment in short term investments		0
Other investing activities	0	0
Intercompany investing activities	(37,843)	(29,789)
Net cash used in investing activities	(37,843)	(29,789)
Repayments of long-term debt	0	0
Borrowings on revolving line of credit	0	0
Repayments on revolving line of credit	0	0
Issuance of long-term debt	0
Proceeds from issuance of common stock		0
Excess tax benefits from stock-based awards	0	0
Repurchase of common stock	0	0
Distribution to parent	4,884	6,719
Distribution to noncontrolling interest	0	0
Payment of financing costs	0
Intercompany financing activities	37,843	29,789
Net cash provided by financing activities	42,727	36,508
Effect of exchange rates on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and equivalents at beginning of period	0	0
Cash and equivalents at end of period	$ 0	$ 0

Subsequent Events (Details)

Subsequent Events (Details) - Asset-based Revolving Credit Facility - USD ($)	Apr. 22, 2016	Dec. 26, 2015	Mar. 26, 2016	Dec. 05, 2013
Subsequent Event [Line Items]
Credit facility, additional borrowings available				$ 200,000,000
Credit facility, available capacity			$ 264,100,000
Credit facility, base rate computation, option second description, basis spread percentage			0.50%
Credit facility, basis percentage for calculation of variable rate spread			1.00%
Debt instrument fixed charge coverage ratio			1
Revolving Credit Facility
Subsequent Event [Line Items]
Credit facility, maximum principal amount				$ 390,000,000
Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Credit facility, maximum principal amount	$ 400,000,000
Credit facility, additional borrowings available	200,000,000
Credit facility, available capacity	367,800,000
Line of credit outstanding borrowings	86,000,000
Remaining borrowing availability	$ 281,800,000
Debt instrument fixed charge coverage ratio	1
Federal Funds Rate | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Credit facility, base rate computation, option second description, basis spread percentage	0.50%
One-Month LIBOR | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Credit facility, basis percentage for calculation of variable rate spread	1.00%
LIBOR-Based Borrowings
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility		1.25%
LIBOR-Based Borrowings | Subsequent Event
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility	1.25%
Base Rate Borrowings
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility		0.25%
Base Rate Borrowings | Subsequent Event
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility	0.25%
Minimum | LIBOR-Based Borrowings
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility			1.25%
Minimum | LIBOR-Based Borrowings | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility	1.25%
Minimum | Base Rate Borrowings
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility			0.25%
Minimum | Base Rate Borrowings | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility	0.25%
Maximum | LIBOR-Based Borrowings
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility			1.75%
Maximum | LIBOR-Based Borrowings | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility	1.50%
Maximum | Base Rate Borrowings
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility			0.75%
Maximum | Base Rate Borrowings | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Applicable interest margin rate on the credit facility	0.50%