Central Garden & Pet (CENT) 10-Q 3 Aug 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 25, 2016	Jul. 26, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 25, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Trading Symbol	CENT
Entity Registrant Name	CENTRAL GARDEN & PET CO
Entity Central Index Key	887,733
Current Fiscal Year End Date	--09-24
Entity Filer Category	Accelerated Filer
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,998,472
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		37,230,889
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	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Current assets:
Cash and cash equivalents	$ 40,000	$ 47,584	$ 43,841
Restricted cash	12,029	13,157	12,590
Accounts receivable (less allowance for doubtful accounts of $25,429, $18,573 and $19,296)	241,954	207,402	223,149
Inventories	361,813	335,946	340,233
Prepaid expenses and other	45,075	49,731	54,558
Total current assets	700,871	653,820	674,371
Land, buildings, improvements and equipment—net	159,430	162,809	162,969
Goodwill	233,011	209,089	209,089
Other intangible assets—net	95,070	75,460	83,841
Other assets	28,525	30,419	25,467
Total	1,216,907	1,131,597	1,155,737
Current liabilities:
Accounts payable	96,906	88,889	90,423
Accrued expenses	102,953	87,724	110,070
Current portion of long-term debt	530	291	290
Total current liabilities	200,389	176,904	200,783
Long-term debt	394,603	396,691	396,395
Other long-term obligations	63,975	51,622	47,147
Equity:
Additional paid-in capital	390,270	388,636	388,762
Accumulated earnings	166,112	115,987	120,356
Accumulated other comprehensive income (loss)	(805)	164	679
Total Central Garden & Pet Company shareholders’ equity	556,084	505,286	510,292
Noncontrolling interest	1,856	1,094	1,120
Total equity	557,940	506,380	511,412
Total	1,216,907	1,131,597	1,155,737
Common Stock
Equity:
Common stock	120	119	119
Total equity	120	119	119
Class A Common Stock
Equity:
Common stock	371	364	360
Total equity	371	364	360
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	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Accounts receivable allowance for doubtful accounts	$ 25,429	$ 19,296	$ 18,573
Common Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	11,998,472	11,908,317	11,908,317
Class A Common Stock
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares outstanding	37,197,569	36,462,299	35,970,174
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		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015
Income Statement [Abstract]
Net sales	$ 514,544	$ 459,446	$ 1,415,605	$ 1,264,368
Cost of goods sold and occupancy	350,799	317,409	982,735	884,288
Gross profit	163,745	142,037	432,870	380,080
Selling, general and administrative expenses	115,560	103,044	316,509	289,978
Income (loss) from operations	48,185	38,993	116,361	90,102
Interest expense	(6,964)	(8,978)	(36,205)	(31,357)
Interest income	43	7	74	96
Other income (expense)	318	585	(243)	96
Income before income taxes and noncontrolling interest	41,582	30,607	79,987	58,937
Income tax expense	14,916	11,484	28,509	21,527
Income including noncontrolling interest	26,666	19,123	51,478	37,410
Net income attributable to noncontrolling interest	636	323	1,353	1,070
Net income attributable to Central Garden & Pet Company	$ 26,030	$ 18,800	$ 50,125	$ 36,340
Net income per share attributable to Central Garden & Pet Company:
Basic (in dollars per share)	$ 0.53	$ 0.39	$ 1.03	$ 0.75
Diluted (in dollars per share)	$ 0.51	$ 0.38	$ 0.99	$ 0.73
Weighted average shares used in the computation of net income per share:
Basic (in shares)	49,120	48,167	48,801	48,642
Diluted (in shares)	51,063	49,290	50,743	49,496

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 26,666	$ 19,123	$ 51,478	$ 37,410
Other comprehensive income (loss):
Unrealized loss on securities	0	0	0	(10)
Reclassification of realized loss on securities included in net income	0	0	0	20
Foreign currency translation	(277)	615	(969)	(563)
Total comprehensive income	26,389	19,738	50,509	36,857
Comprehensive income attributable to noncontrolling interest	636	323	1,353	1,070
Comprehensive income attributable to Central Garden & Pet Company	$ 25,753	$ 19,415	$ 49,156	$ 35,787

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015
Cash flows from operating activities:
Net income	$ 51,478	$ 37,410
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	29,286	25,076
Amortization of deferred financing costs	1,164	2,005
Stock-based compensation	6,069	5,970
Excess tax benefits from stock-based awards	(4,726)	(685)
Deferred income taxes	12,305	6,416
Write-off of deferred financing costs	3,337	537
Loss on sale of property and equipment	788	662
Gain on sale of manufacturing plant	(2,544)	0
Other	190	(51)
Change in assets and liabilities (excluding businesses acquired):
Accounts receivable	(13,236)	(29,468)
Inventories	(5,928)	(13,791)
Prepaid expenses and other assets	6,493	(4,824)
Accounts payable	(8,027)	1,694
Accrued expenses	14,812	25,733
Other long-term obligations	(1,878)	(87)
Net cash provided by operating activities	89,583	56,597
Cash flows from investing activities:
Additions to property and equipment	(19,486)	(18,160)
Payments to acquire companies, net of cash acquired	(68,901)	(16,000)
Proceeds from the sale of facility	3,899
Change in restricted cash	1,129	1,693
Proceeds from short-term investments	0	9,997
Investment in short-term investments	0	(17)
Other investing activities	(550)	(489)
Net cash used in investing activities	(83,909)	(22,976)
Cash flows from financing activities:
Repayments of long-term debt	(400,230)	(50,216)
Proceeds from issuance of long-term debt	400,000	0
Borrowings under revolving line of credit	419,000	312,000
Repayments under revolving line of credit	(419,000)	(312,000)
Proceeds from issuance of common stock	280	2,148
Repurchase of common stock, including shares surrendered for tax withholding	(9,429)	(19,021)
Distribution to noncontrolling interest	(592)	(1,680)
Payment of financing costs	(7,560)	0
Excess tax benefits from stock-based awards	4,726	685
Net cash used in financing activities	(12,805)	(68,084)
Effect of exchange rate changes on cash and cash equivalents	(453)	(372)
Net decrease in cash and cash equivalents	(7,584)	(34,835)
Cash and equivalents at beginning of period	47,584	78,676
Cash and equivalents at end of period	40,000	43,841
Supplemental information:
Cash paid for interest	$ 32,440	$ 22,470

Basis of Presentation

Basis of Presentation	9 Months Ended
	Jun. 25, 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 June 25, 2016 and June 27, 2015 , the condensed consolidated statements of operations for the three and nine months ended June 25, 2016 and June 27, 2015 , the condensed consolidated statements of comprehensive income for the three and nine months ended June 25, 2016 and June 27, 2015 and the condensed consolidated statements of cash flows for the nine months ended June 25, 2016 and June 27, 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 nine months ended June 25, 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 June 25, 2016 and June 27, 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 became effective for annual periods and interim periods beginning 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. In May 2016, the FASB issued ASU No. 2016-12 (ASU 2016-12), Revenue from Contracts with Customers (Topic 606) - Narrow-Scope Improvements and Practical Expedients . ASU 2016-12 is intended to clarify two aspects of Topic 606: first, assessing the collectability criterion, options for the presentation of sales and similar taxes, noncash consideration, transition contract modifications, transition contract completion and secondly, technical corrections. Early adoption is permitted, but not before interim and annual reporting periods beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. Leases In February 2016, the FASB issued ASU 2016-02 (ASU 2016-02), Leases (Topic 842) . ASU 2016-02 requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. ASU 2016-02 is effective for the Company in our first quarter of fiscal 2020 on a modified retrospective basis and earlier adoption is permitted. The Company is currently evaluating the impact of its pending adoption of ASU 2016-02 on its consolidated financial statements, and it currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02 . 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 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 $ 28,951 $ (3,484 ) $ 25,467 Total assets 1,159,221 (3,484 ) 1,155,737 Long term debt 399,879 (3,484 ) 396,395 Total liabilities and equity 1,159,221 (3,484 ) 1,155,737

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 25, 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 June 25, 2016 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 6,355 $ 6,355 Total liabilities $ 0 $ 0 $ 6,355 $ 6,355 The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of June 27, 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 condensed consolidated balance sheets. The following table provides a summary of the changes in fair value of our Level 3 financial instruments for the periods ended June 25, 2016 and June 27, 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 140 Balance as of June 25, 2016 $ 6,355 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 June 27, 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 June 25, 2016 and June 27, 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 June 25, 2016 was $417.0 million , compared to a carrying value of $394.2 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 June 27, 2015 was $406.0 million , compared to a carrying value of $396.2 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	9 Months Ended
	Jun. 25, 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 June 25, 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. During the second fiscal quarter of 2016, the Company finalized the allocation of the purchase price to the fair value of the tangible and intangible assets acquired. 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 $ 315 $ 20,773 Fixed assets 1,670 — 1,670 Goodwill — 1,365 1,365 Other assets 5,356 (5,356 ) — Other intangible assets, net — 4,510 4,510 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. During the second fiscal quarter of 2016, the Company finalized the allocation of the purchase price to the fair value of the net tangible and intangible assets acquired. 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 June 25, 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 net tangible and intangible assets acquired by approximately $18.9 million , which is included in goodwill in the Company’s condensed consolidated balance sheet as of June 25, 2016 . The Company has not yet finalized the allocation of the purchase price to the fair value of the intangible assets acquired. This acquisition is expected to complement the Company's existing dog and cat business. Proforma financial information has not been presented as the IMS Trading Corp, Hydro-Organics Wholesale Inc. and DMC acquisitions were not considered individually or collectively material to the Company's overall consolidated financial statements during the periods presented.

Inventories, net

Inventories, net	9 Months Ended
	Jun. 25, 2016
Inventory Disclosure [Abstract]
Inventories, net	Inventories, net Inventories, net of allowance for obsolescence, consist of the following (in thousands): June 25, 2016 June 27, 2015 September 26, 2015 Raw materials $ 110,095 $ 98,293 $ 94,969 Work in progress 16,604 16,624 15,268 Finished goods 225,814 216,668 215,673 Supplies 9,300 8,648 10,036 Total inventories, net $ 361,813 $ 340,233 $ 335,946

Goodwill

Goodwill	9 Months Ended
	Jun. 25, 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. Acquisitions finalized by the Company during fiscal 2016 increased goodwill by approximately $23.9 million . See Note 3, Acquisitions and Note 11, Segment Information for more detail.

Other Intangible Assets

Other Intangible Assets	9 Months Ended
	Jun. 25, 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) June 25, 2016 Marketing-related intangible assets – amortizable $ 14.9 $ (11.1 ) $ — $ 3.8 Marketing-related intangible assets – nonamortizable 63.0 — (24.2 ) 38.8 Total 77.9 (11.1 ) (24.2 ) 42.6 Customer-related intangible assets – amortizable 62.1 (25.8 ) — 36.3 Other acquired intangible assets – amortizable 20.8 (11.2 ) — 9.6 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 28.6 (11.2 ) (1.2 ) 16.2 Total other intangible assets $ 168.6 $ (48.1 ) $ (25.4 ) $ 95.1 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) June 27, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.4 ) $ — $ 3.7 Marketing-related intangible assets – nonamortizable 59.6 — (16.9 ) 42.7 Total 73.7 (10.4 ) (16.9 ) 46.4 Customer-related intangible assets – amortizable 43.3 (21.8 ) — 21.5 Other acquired intangible assets – amortizable 19.3 (10.0 ) — 9.3 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (10.0 ) (1.2 ) 15.9 Total other intangible assets $ 144.1 $ (42.2 ) $ (18.1 ) $ 83.8 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 nine months ended June 25, 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, 12 years for customer-related intangibles and 13 years for other acquired intangibles. Amortization expense for intangibles subject to amortization was approximately $2.7 million and $1.4 million for the three month periods ended June 25, 2016 and June 27, 2015 , respectively, and $4.9 million and $3.3 million for the nine months ended June 25, 2016 and June 27, 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 $5 million per year from fiscal 2016 through fiscal 2020.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Jun. 25, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consists of the following: June 25, 2016 June 27, 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 — (336 ) (309 ) Unamortized debt issuance costs (5,834 ) (3,484 ) (3,157 ) Net carrying value 394,166 396,180 396,534 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 — — — Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021 — — — Other notes payable 967 505 448 Total 395,133 396,685 396,982 Less current portion (530 ) (290 ) (291 ) Long-term portion $ 394,603 $ 396,395 $ 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 commenced on May 15, 2016. The 2023 Notes are unconditionally guaranteed on a senior basis by each of the Company’s existing and future domestic restricted subsidiaries which are borrowers under or guarantors of Central’s senior secured revolving credit facility. The 2023 Notes are unsecured senior obligations and are subordinated to all of the Company’s existing and future secured debt, including the Company’s Credit Facility, to the extent of the value of the collateral securing such indebtedness. The Company may redeem some or all of the 2023 Notes at any time, at its option, prior to November 15, 2018 at the principal amount plus a “make whole” premium. At any time prior to November 15, 2018, the Company may also redeem, at its option, up to 35% of the original aggregate principal amount of the notes with the proceeds of certain equity offerings at a redemption price of 106.125% of the principal amount of the notes. The Company may redeem some or all of the 2023 Notes, at its option, at any time on or after November 15, 2018 for 104.594% , on or after November 15, 2019 for 103.063% , on or after November 15, 2020 for 101.531% and on or after November 15, 2021 for 100% , plus accrued and unpaid interest. The holders of the 2023 Notes have the right to require the Company to repurchase all or a portion of the 2023 Notes at a purchase price equal to 101% of the principal amount of the notes repurchased, plus accrued and unpaid interest upon the occurrence of a change of control. The 2023 Notes contain customary high yield covenants, including covenants limiting debt incurrence and restricted payments, subject to certain baskets and exceptions. The Company was in compliance with all covenants as of June 25, 2016 . Asset-Based Loan Facility Amendment On April 22, 2016, the Company entered into an amended and restated credit agreement which provides up to a $400 million principal amount senior secured asset-based revolving credit facility, with up to an additional $200 million principal amount available with the consent of the Lenders if the Company exercises the accordion feature set forth therein (collectively, the “Amended Credit Facility”). The Amended Credit Facility matures on April 22, 2021. The Company may borrow, repay and reborrow amounts under the Amended Credit Facility until its maturity date, at which time all amounts outstanding under the Amended Credit Facility must be repaid in full. As of June 25, 2016 , there were no borrowings outstanding and no letters of credit outstanding under the Credit Facility. There were other letters of credit of $6.0 million outstanding as of June 25, 2016 . The Amended Credit Facility is subject to a borrowing base, calculated using a formula based upon eligible receivables and inventory, minus certain reserves and subject to restrictions. As of June 25, 2016, the borrowing base and remaining borrowing availability was $400.0 million . Borrowings under the Amended Credit Facility bear interest at an index based on LIBOR or, at the option of the Company, the Base Rate (defined as the highest of (a) the SunTrust prime rate, (b) the Federal Funds Rate plus 0.5% and (c) one-month LIBOR plus 1.00% ), plus, in either case, an applicable margin based on the Company’s consolidated senior leverage ratio. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25% - 1.50% and was 1.25% as of June 25, 2016, and such applicable margin for Base Rate borrowings fluctuates between 0.25% - 0.5% and was 0.25% as of June 25, 2016. As of June 25, 2016 , the applicable interest rate related to Base Rate borrowings was 3.75% , and the applicable interest rate related to LIBOR-based borrowings was 1.69% . The Company incurred approximately $1.2 million of debt issuance costs in conjunction with this transaction, which included underwriter fees, legal and accounting expenses. The debt issuance costs will be amortized over the term of the Amended Credit Facility. The Amended Credit Facility contains customary covenants, including financial covenants which require the Company to maintain a minimum fixed charge coverage ratio of 1.00 :1.00 upon reaching certain borrowing levels. The Amended Credit Facility is secured by substantially all assets of the Company. The Company was in compliance with all financial covenants under the Amended Credit Facility during the period ended June 25, 2016.

Supplemental Equity Information

Supplemental Equity Information	9 Months Ended
	Jun. 25, 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 June 25, 2016 and June 27, 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 income 50,125 (969 ) 49,156 1,353 50,509 Amortization of share-based awards 4,796 4,796 4,796 Restricted share activity 1 (1,230 ) (1,229 ) (1,229 ) Issuance of common stock, including net share settlement of stock options 1 6 (6,654 ) (6,647 ) (6,647 ) Tax benefit on stock option exercise, net of tax deficiency 4,722 4,722 4,722 Distribution to Noncontrolling interest (592 ) (592 ) Other 1 1 Balance June 25, 2016 $ 120 $ 371 $ 16 $ 390,270 $ 166,112 $ (805 ) $ 556,084 $ 1,856 $ 557,940 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 income 36,340 (553 ) 35,787 1,070 36,857 Amortization of share-based awards 4,513 4,513 4,513 Restricted share activity — (1,200 ) (1,200 ) (1,200 ) Issuance of common stock, including net share settlement of stock options 3 904 907 907 Repurchase of common stock (5 ) (12 ) (12,726 ) (2,380 ) (15,123 ) (15,123 ) Tax benefit on stock option exercise, net of tax deficiency 685 685 685 Distribution to Noncontrolling interest (1,680 ) (1,680 ) Balance June 27, 2015 $ 119 $ 360 $ 16 $ 388,762 $ 120,356 $ 679 $ 510,292 $ 1,120 $ 511,412

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Jun. 25, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company recognized share-based compensation expense of $6.1 million and $6.0 million for the nine month periods ended June 25, 2016 and June 27, 2015 , respectively, as a component of selling, general and administrative expenses. The tax benefit associated with share-based compensation expense for the nine month periods ended June 25, 2016 and June 27, 2015 was $2.2 million and $2.1 million , respectively.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Jun. 25, 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 Nine Months Ended June 25, 2016 June 25, 2016 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 26,030 49,120 $ 0.53 $ 50,125 48,801 $ 1.03 Effect of dilutive securities: Options to purchase common stock 1,211 (0.01 ) 1,201 (0.03 ) Restricted shares 732 (0.01 ) 741 (0.01 ) Diluted EPS: Net income available to common shareholders $ 26,030 51,063 $ 0.51 $ 50,125 50,743 $ 0.99 Three Months Ended Nine Months Ended June 27, 2015 June 27, 2015 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 18,800 48,167 $ 0.39 $ 36,340 48,642 $ 0.75 Effect of dilutive securities: Options to purchase common stock 538 — 309 (0.01 ) Restricted shares 585 (0.01 ) 545 (0.01 ) Diluted EPS: Net income available to common shareholders $ 18,800 49,290 $ 0.38 $ 36,340 49,496 $ 0.73 Options to purchase 4.5 million shares of common stock at prices ranging from $6.43 to $15.56 per share were outstanding at June 25, 2016, and options to purchase 7.4 million shares of common stock at prices ranging from $6.43 to $15.00 per share were outstanding at June 27, 2015. For the three month period ended June 25, 2016 all options outstanding were included in the computation of diluted earnings per share. For the three month period ended June 27, 2015, options to purchase 3.2 million shares of common stock, were outstanding but were not included in the computation of diluted earnings per share, because the option exercise prices were greater than the average market price of the common shares and, therefore, the effect would be anti-dilutive. For the nine month period ended June 25, 2016 all options outstanding were included in the computation of diluted earnings per share. For the nine month period ended June 27, 2015, options to purchase 4.8 million shares of common stock were outstanding but were not included in the computation of diluted earnings per share, because the option exercise prices were greater than the average market price of the common shares and, therefore, the effect would be anti-dilutive.

Segment Information

Segment Information	9 Months Ended
	Jun. 25, 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 Nine Months Ended June 25, June 27, June 25, June 27, Net sales: Pet segment $ 287,213 $ 238,126 $ 811,203 $ 658,931 Garden segment 227,331 221,320 604,402 605,437 Total net sales $ 514,544 $ 459,446 $ 1,415,605 $ 1,264,368 Income (loss) from operations: Pet segment 38,759 32,939 97,363 80,565 Garden segment 26,452 23,458 67,605 59,248 Corporate (17,026 ) (17,404 ) (48,607 ) (49,711 ) Total income from operations 48,185 38,993 116,361 90,102 Interest expense - net (6,921 ) (8,971 ) (36,131 ) (31,261 ) Other income (expense) 318 585 (243 ) 96 Income tax expense 14,916 11,484 28,509 21,527 Income including noncontrolling interest 26,666 19,123 51,478 37,410 Net income attributable to noncontrolling interest 636 323 1,353 1,070 Net income attributable to Central Garden & Pet Company $ 26,030 $ 18,800 $ 50,125 $ 36,340 Depreciation and amortization: Pet segment $ 6,700 3,891 $ 16,120 $ 11,710 Garden segment 1,542 1,465 4,586 4,514 Corporate 2,842 2,906 8,580 8,852 Total depreciation and amortization $ 11,084 $ 8,262 $ 29,286 $ 25,076 June 25, June 27, September 26, Assets: Pet segment $ 523,281 $ 450,198 $ 465,171 Garden segment 327,768 352,147 310,981 Corporate 365,858 353,392 355,445 Total assets $ 1,216,907 $ 1,155,737 $ 1,131,597 Goodwill (included in corporate assets above): Pet segment $ 229,713 $ 209,089 $ 209,089 Garden segment 3,298 — — Total goodwill $ 233,011 $ 209,089 $ 209,089

Consolidating Condensed Financi

Consolidating Condensed Financial Information of Guarantor Subsidiaries	9 Months Ended
	Jun. 25, 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 status. CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 162,751 $ 28,052 $ 350,013 $ (26,272 ) $ 514,544 Cost of goods sold and occupancy 128,517 18,274 228,343 (24,335 ) 350,799 Gross profit 34,234 9,778 121,670 (1,937 ) 163,745 Selling, general and administrative expenses 36,826 5,380 75,291 (1,937 ) 115,560 Income (loss) from operations (2,592 ) 4,398 46,379 — 48,185 Interest expense (6,904 ) (53 ) (7 ) — (6,964 ) Interest income 42 1 — — 43 Other income (expense) (108 ) (146 ) 572 — 318 Income (loss) before taxes and equity in earnings of affiliates (9,562 ) 4,200 46,944 — 41,582 Income tax expense (benefit) (3,517 ) 1,552 16,881 — 14,916 Equity in earnings of affiliates 32,075 — 2,148 (34,223 ) — Net income including noncontrolling interest 26,030 2,648 32,211 (34,223 ) 26,666 Net income attributable to noncontrolling interest — 636 — — 636 Net income attributable to Central Garden & Pet Company $ 26,030 $ 2,012 $ 32,211 $ (34,223 ) $ 26,030 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 133,886 $ 31,291 $ 319,470 $ (25,201 ) $ 459,446 Cost of goods sold and occupancy 104,121 22,399 214,110 (23,221 ) 317,409 Gross profit 29,765 8,892 105,360 (1,980 ) 142,037 Selling, general and administrative expenses 31,223 5,461 68,340 (1,980 ) 103,044 Income (loss) from operations (1,458 ) 3,431 37,020 — 38,993 Interest expense (8,924 ) (52 ) (2 ) — (8,978 ) Interest income 6 1 — — 7 Other income 318 — 267 — 585 Income (loss) before taxes and equity in earnings of affiliates (10,058 ) 3,380 37,285 — 30,607 Income tax expense (benefit) (3,982 ) 1,265 14,201 — 11,484 Equity in earnings of affiliates 24,876 — 1,780 (26,656 ) — Net income including noncontrolling interest 18,800 2,115 24,864 (26,656 ) 19,123 Net income attributable to noncontrolling interest — 323 — — 323 Net income attributable to Central Garden & Pet Company $ 18,800 $ 1,792 $ 24,864 $ (26,656 ) $ 18,800 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 456,568 $ 73,324 $ 953,925 $ (68,212 ) $ 1,415,605 Cost of goods sold and occupancy 360,745 54,319 631,251 (63,580 ) 982,735 Gross profit 95,823 19,005 322,674 (4,632 ) 432,870 Selling, general and administrative expenses 102,990 14,283 203,868 (4,632 ) 316,509 Income (loss) from operations (7,167 ) 4,722 118,806 — 116,361 Interest expense (36,065 ) (133 ) (7 ) — (36,205 ) Interest income 71 3 — — 74 Other income (expense) (286 ) (409 ) 452 — (243 ) Income (loss) before taxes and equity in earnings of affiliates (43,447 ) 4,183 119,251 — 79,987 Income tax expense (benefit) (15,437 ) 1,749 42,197 — 28,509 Equity in earnings of affiliates 78,135 — 1,971 (80,106 ) — Net income including noncontrolling interest 50,125 2,434 79,025 (80,106 ) 51,478 Net income attributable to noncontrolling interest — 1,353 — — 1,353 Net income attributable to Central Garden & Pet Company $ 50,125 $ 1,081 $ 79,025 $ (80,106 ) $ 50,125 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 380,862 $ 86,048 $ 865,589 $ (68,131 ) $ 1,264,368 Cost of goods sold and occupancy 296,568 66,522 584,604 (63,406 ) 884,288 Gross profit 84,294 19,526 280,985 (4,725 ) 380,080 Selling, general and administrative expenses 89,917 14,799 189,987 (4,725 ) 289,978 Income (loss) from operations (5,623 ) 4,727 90,998 — 90,102 Interest expense (31,226 ) (128 ) (3 ) — (31,357 ) Interest income 94 2 — — 96 Other income (expense) (359 ) — 455 — 96 Income (loss) before taxes and equity in earnings of affiliates (37,114 ) 4,601 91,450 — 58,937 Income tax expense (benefit) (13,562 ) 1,773 33,316 — 21,527 Equity in earnings of affiliates 59,892 — 1,989 (61,881 ) — Net income including noncontrolling interest 36,340 2,828 60,123 (61,881 ) 37,410 Net income attributable to noncontrolling interest — 1,070 — — 1,070 Net income attributable to Central Garden & Pet Company $ 36,340 $ 1,758 $ 60,123 $ (61,881 ) $ 36,340 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 26,030 $ 2,648 $ 32,211 $ (34,223 ) $ 26,666 Other comprehensive income (loss): Foreign currency translation (277 ) (233 ) 25 208 (277 ) Total comprehensive income 25,753 2,415 32,236 (34,015 ) 26,389 Comprehensive income attributable to noncontrolling interests — 636 — — 636 Comprehensive income attributable to Central Garden & Pet Company $ 25,753 $ 1,779 $ 32,236 $ (34,015 ) $ 25,753 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 18,800 $ 2,115 $ 24,864 $ (26,656 ) $ 19,123 Other comprehensive income: Foreign currency translation 615 456 24 (480 ) 615 Total comprehensive income 19,415 2,571 24,888 (27,136 ) 19,738 Comprehensive income attributable to noncontrolling interests — 323 — — 323 Comprehensive income attributable to Central Garden & Pet Company $ 19,415 $ 2,248 $ 24,888 $ (27,136 ) $ 19,415 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Nine Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 50,125 $ 2,434 $ 79,025 $ (80,106 ) $ 51,478 Other comprehensive income (loss): Foreign currency translation (969 ) (773 ) 32 741 (969 ) Total comprehensive income 49,156 1,661 79,057 (79,365 ) 50,509 Comprehensive income attributable to noncontrolling interests — 1,353 — — 1,353 Comprehensive income attributable to Central Garden & Pet Company $ 49,156 $ 308 $ 79,057 $ (79,365 ) $ 49,156 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Nine Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 36,340 $ 2,828 $ 60,123 $ (61,881 ) $ 37,410 Other comprehensive loss: Unrealized loss on securities (10 ) — — — (10 ) Reclassification of realized loss on securities included in net income 20 — — — 20 Foreign currency translation (563 ) (244 ) (244 ) 488 (563 ) Total comprehensive income 35,787 2,584 59,879 (61,393 ) 36,857 Comprehensive income attributable to noncontrolling interests — 1,070 — — 1,070 Comprehensive income attributable to Central Garden & Pet Company $ 35,787 $ 1,514 $ 59,879 $ (61,393 ) $ 35,787 CONSOLIDATING CONDENSED BALANCE SHEET June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 30,477 $ 8,675 $ 848 $ — $ 40,000 Restricted cash 12,029 — — — 12,029 Accounts receivable, net 74,162 9,395 158,397 — 241,954 Inventories 105,440 9,037 247,336 — 361,813 Prepaid expenses and other 20,543 1,039 23,493 — 45,075 Total current assets 242,651 28,146 430,074 — 700,871 Land, buildings, improvements and equipment, net 43,475 3,877 112,078 — 159,430 Goodwill 18,858 — 214,153 — 233,011 Other long-term assets 37,139 3,294 84,702 (1,540 ) 123,595 Intercompany receivable 31,005 — 478,780 (509,785 ) — Investment in subsidiaries 1,130,148 — — (1,130,148 ) — Total $ 1,503,276 $ 35,317 $ 1,319,787 $ (1,641,473 ) $ 1,216,907 LIABILITIES AND EQUITY Accounts payable $ 26,818 $ 6,210 $ 63,878 $ — $ 96,906 Accrued expenses 48,981 2,290 51,682 — 102,953 Current portion of long-term debt 154 — 376 — 530 Total current liabilities 75,953 8,500 115,936 — 200,389 Long-term debt 394,164 — 439 — 394,603 Intercompany payable 468,039 41,746 — (509,785 ) — Losses in excess of investment in subsidiaries — — 14,780 (14,780 ) — Other long-term obligations 9,036 — 56,479 (1,540 ) 63,975 Total Central Garden & Pet shareholders’ equity (deficit) 556,084 (16,785 ) 1,132,153 (1,115,368 ) 556,084 Noncontrolling interest — 1,856 — — 1,856 Total equity (deficit) 556,084 (14,929 ) 1,132,153 (1,115,368 ) 557,940 Total $ 1,503,276 $ 35,317 $ 1,319,787 $ (1,641,473 ) $ 1,216,907 CONSOLIDATING CONDENSED BALANCE SHEET June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 30,640 $ 10,606 $ 2,595 $ — $ 43,841 Restricted cash 12,590 — — — 12,590 Short term investments — — — — — Accounts receivable, net 56,528 11,152 155,469 — 223,149 Inventories 86,211 14,409 239,613 — 340,233 Prepaid expenses and other 25,727 1,260 27,571 — 54,558 Total current assets 211,696 37,427 425,248 — 674,371 Land, buildings, improvements and equipment, net 54,176 3,540 105,253 — 162,969 Goodwill — — 209,089 — 209,089 Other long-term assets 28,255 3,877 80,193 (3,017 ) 109,308 Intercompany receivable 36,989 — 386,955 (423,944 ) — Investment in subsidiaries 1,042,817 — — (1,042,817 ) — Total $ 1,373,933 $ 44,844 $ 1,206,738 $ (1,469,778 ) $ 1,155,737 LIABILITIES AND EQUITY Accounts payable $ 28,927 $ 6,501 $ 54,995 $ — $ 90,423 Accrued expenses 59,275 2,928 47,867 — 110,070 Current portion of long-term debt 260 — 30 — 290 Total current liabilities 88,462 9,429 102,892 — 200,783 Long-term debt 396,322 — 73 — 396,395 Intercompany payable 377,284 46,660 — (423,944 ) — Losses in excess of investment in subsidiaries — — 12,324 (12,324 ) — Other long-term obligations 1,573 — 48,591 (3,017 ) 47,147 Total Central Garden & Pet shareholders’ equity (deficit) 510,292 (12,365 ) 1,042,858 (1,030,493 ) 510,292 Noncontrolling interest — 1,120 — — 1,120 Total equity (deficit) 510,292 (11,245 ) 1,042,858 (1,030,493 ) 511,412 Total $ 1,373,933 $ 44,844 $ 1,206,738 $ (1,469,778 ) $ 1,155,737 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 Nine Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 4,127 $ 6,082 $ 84,258 $ (4,884 ) $ 89,583 Additions to property, plant and equipment (1,876 ) (577 ) (17,033 ) — (19,486 ) Payments to acquire companies, net of cash acquired (60,916 ) — (7,985 ) — (68,901 ) Proceeds from sale of plant assets — — 3,899 — 3,899 Change in restricted cash and cash equivalents 1,129 — — — 1,129 Other investing activities (550 ) — — — (550 ) Intercompany investing activities 1,689 — (63,778 ) 62,089 — Net cash used by investing activities (60,524 ) (577 ) (84,897 ) 62,089 (83,909 ) Repayments on revolving line of credit (419,000 ) — — — (419,000 ) Borrowings on revolving line of credit 419,000 — — — 419,000 Repayments of long-term debt (400,208 ) — (22 ) — (400,230 ) Issuance of long-term debt 400,000 — — — 400,000 Excess tax benefits from stock-based awards 4,726 — — — 4,726 Proceeds from issuance of common stock 280 280 Repurchase of common stock (9,429 ) — — — (9,429 ) Distribution to parent — (4,884 ) — 4,884 — Distribution to noncontrolling interest — (592 ) — — (592 ) Payment of financing costs (7,560 ) — — — (7,560 ) Intercompany financing activities 63,786 (1,697 ) — (62,089 ) — Net cash provided (used) by financing activities 51,595 (7,173 ) (22 ) (57,205 ) (12,805 ) Effect of exchange rates on cash (1,001 ) 321 227 — (453 ) Net increase (decrease) in cash and cash equivalents (5,803 ) (1,347 ) (434 ) — (7,584 ) Cash and cash equivalents at beginning of period 36,280 10,022 1,282 — 47,584 Cash and cash equivalents at end of period $ 30,477 $ 8,675 $ 848 $ — $ 40,000 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Nine Months Ended June 27, 2015 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 6,844 $ 4,862 $ 51,610 $ (6,719 ) $ 56,597 Additions to property, plant and equipment (2,044 ) (180 ) (15,936 ) — (18,160 ) 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 1,693 — — — 1,693 Investment in short-term investments (17 ) — — — (17 ) Other investing activities (489 ) — — — (489 ) Intercompany investing activities (20,083 ) — (35,533 ) 55,616 — Net cash used by investing activities (26,943 ) (180 ) (51,469 ) 55,616 (22,976 ) Repayments of long-term debt (50,196 ) — (20 ) — (50,216 ) Borrowings under revolving line of credit 312,000 — — — 312,000 Repayments on revolving line of credit (312,000 ) — — — (312,000 ) Proceeds from issuance of common stock 2,148 — — — 2,148 Excess tax benefits from stock-based awards 685 — — — 685 Repurchase of common stock (19,021 ) — — — (19,021 ) Distribution to parent — (6,719 ) — 6,719 — Distribution to noncontrolling interest — (1,680 ) — — (1,680 ) Intercompany financing activities 53,971 1,645 — (55,616 ) — Net cash used by financing activities (12,413 ) (6,754 ) (20 ) (48,897 ) (68,084 ) Effect of exchange rates on cash (319 ) (128 ) 75 — (372 ) Net increase decrease in cash and cash equivalents (32,831 ) (2,200 ) 196 — (34,835 ) Cash and cash equivalents at beginning of year 63,471 12,806 2,399 — 78,676 Cash and cash equivalents at end of year $ 30,640 $ 10,606 $ 2,595 $ — $ 43,841

Contingencies

Contingencies	9 Months Ended
	Jun. 25, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company may from time to time become involved in legal proceedings in the ordinary course of business. Currently, the Company is not a party to any legal proceedings that management believes would have a material effect on the Company’s financial position or results of operations.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Jun. 25, 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 June 25, 2016 and June 27, 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 became effective for annual periods and interim periods beginning 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. In May 2016, the FASB issued ASU No. 2016-12 (ASU 2016-12), Revenue from Contracts with Customers (Topic 606) - Narrow-Scope Improvements and Practical Expedients . ASU 2016-12 is intended to clarify two aspects of Topic 606: first, assessing the collectability criterion, options for the presentation of sales and similar taxes, noncash consideration, transition contract modifications, transition contract completion and secondly, technical corrections. Early adoption is permitted, but not before interim and annual reporting periods beginning after December 15, 2016. The guidance permits two implementation approaches, one requiring retrospective application of the new standard with restatement of prior years and one requiring prospective application of the new standard with disclosure of results under old standards. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements. Leases In February 2016, the FASB issued ASU 2016-02 (ASU 2016-02), Leases (Topic 842) . ASU 2016-02 requires companies to generally recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. ASU 2016-02 is effective for the Company in our first quarter of fiscal 2020 on a modified retrospective basis and earlier adoption is permitted. The Company is currently evaluating the impact of its pending adoption of ASU 2016-02 on its consolidated financial statements, and it currently expects that most of its operating lease commitments will be subject to the new standard and recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02 . 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 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 $ 28,951 $ (3,484 ) $ 25,467 Total assets 1,159,221 (3,484 ) 1,155,737 Long term debt 399,879 (3,484 ) 396,395 Total liabilities and equity 1,159,221 (3,484 ) 1,155,737
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. Acquisitions finalized by the Company during fiscal 2016 increased goodwill by approximately $23.9 million . See Note 3, Acquisitions and Note 11, Segment Information for more detail.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
	Jun. 25, 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 $ 28,951 $ (3,484 ) $ 25,467 Total assets 1,159,221 (3,484 ) 1,155,737 Long term debt 399,879 (3,484 ) 396,395 Total liabilities and equity 1,159,221 (3,484 ) 1,155,737

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 25, 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 June 25, 2016 (in thousands): Level 1 Level 2 Level 3 Total Liabilities: Liability for contingent consideration (a) $ 0 $ 0 $ 6,355 $ 6,355 Total liabilities $ 0 $ 0 $ 6,355 $ 6,355 The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis based upon the level within the fair value hierarchy in which the fair value measurements fall, as of June 27, 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 condensed consolidated balance sheets.
Summary of Changes in Fair Value of Level 3 Financial Instruments	The following table provides a summary of the changes in fair value of our Level 3 financial instruments for the periods ended June 25, 2016 and June 27, 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 140 Balance as of June 25, 2016 $ 6,355 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 June 27, 2015 $ 4,343

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Jun. 25, 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 $ 315 $ 20,773 Fixed assets 1,670 — 1,670 Goodwill — 1,365 1,365 Other assets 5,356 (5,356 ) — Other intangible assets, net — 4,510 4,510 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)	9 Months Ended
	Jun. 25, 2016
Inventory Disclosure [Abstract]
Summary of Inventories, Net of Allowance for Obsolescence	Inventories, net of allowance for obsolescence, consist of the following (in thousands): June 25, 2016 June 27, 2015 September 26, 2015 Raw materials $ 110,095 $ 98,293 $ 94,969 Work in progress 16,604 16,624 15,268 Finished goods 225,814 216,668 215,673 Supplies 9,300 8,648 10,036 Total inventories, net $ 361,813 $ 340,233 $ 335,946

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	9 Months Ended
	Jun. 25, 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) June 25, 2016 Marketing-related intangible assets – amortizable $ 14.9 $ (11.1 ) $ — $ 3.8 Marketing-related intangible assets – nonamortizable 63.0 — (24.2 ) 38.8 Total 77.9 (11.1 ) (24.2 ) 42.6 Customer-related intangible assets – amortizable 62.1 (25.8 ) — 36.3 Other acquired intangible assets – amortizable 20.8 (11.2 ) — 9.6 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 28.6 (11.2 ) (1.2 ) 16.2 Total other intangible assets $ 168.6 $ (48.1 ) $ (25.4 ) $ 95.1 Gross Accumulated Amortization Accumulated Impairment Net Carrying Value (in millions) June 27, 2015 Marketing-related intangible assets – amortizable $ 14.1 $ (10.4 ) $ — $ 3.7 Marketing-related intangible assets – nonamortizable 59.6 — (16.9 ) 42.7 Total 73.7 (10.4 ) (16.9 ) 46.4 Customer-related intangible assets – amortizable 43.3 (21.8 ) — 21.5 Other acquired intangible assets – amortizable 19.3 (10.0 ) — 9.3 Other acquired intangible assets – nonamortizable 7.8 — (1.2 ) 6.6 Total 27.1 (10.0 ) (1.2 ) 15.9 Total other intangible assets $ 144.1 $ (42.2 ) $ (18.1 ) $ 83.8 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)	9 Months Ended
	Jun. 25, 2016
Debt Disclosure [Abstract]
Components of Long-Term Debt	Long-term debt consists of the following: June 25, 2016 June 27, 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 — (336 ) (309 ) Unamortized debt issuance costs (5,834 ) (3,484 ) (3,157 ) Net carrying value 394,166 396,180 396,534 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 — — — Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021 — — — Other notes payable 967 505 448 Total 395,133 396,685 396,982 Less current portion (530 ) (290 ) (291 ) Long-term portion $ 394,603 $ 396,395 $ 396,691

Supplemental Equity Informati27

Supplemental Equity Information (Tables)	9 Months Ended
	Jun. 25, 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 June 25, 2016 and June 27, 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 income 50,125 (969 ) 49,156 1,353 50,509 Amortization of share-based awards 4,796 4,796 4,796 Restricted share activity 1 (1,230 ) (1,229 ) (1,229 ) Issuance of common stock, including net share settlement of stock options 1 6 (6,654 ) (6,647 ) (6,647 ) Tax benefit on stock option exercise, net of tax deficiency 4,722 4,722 4,722 Distribution to Noncontrolling interest (592 ) (592 ) Other 1 1 Balance June 25, 2016 $ 120 $ 371 $ 16 $ 390,270 $ 166,112 $ (805 ) $ 556,084 $ 1,856 $ 557,940 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 income 36,340 (553 ) 35,787 1,070 36,857 Amortization of share-based awards 4,513 4,513 4,513 Restricted share activity — (1,200 ) (1,200 ) (1,200 ) Issuance of common stock, including net share settlement of stock options 3 904 907 907 Repurchase of common stock (5 ) (12 ) (12,726 ) (2,380 ) (15,123 ) (15,123 ) Tax benefit on stock option exercise, net of tax deficiency 685 685 685 Distribution to Noncontrolling interest (1,680 ) (1,680 ) Balance June 27, 2015 $ 119 $ 360 $ 16 $ 388,762 $ 120,356 $ 679 $ 510,292 $ 1,120 $ 511,412

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Jun. 25, 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 Nine Months Ended June 25, 2016 June 25, 2016 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 26,030 49,120 $ 0.53 $ 50,125 48,801 $ 1.03 Effect of dilutive securities: Options to purchase common stock 1,211 (0.01 ) 1,201 (0.03 ) Restricted shares 732 (0.01 ) 741 (0.01 ) Diluted EPS: Net income available to common shareholders $ 26,030 51,063 $ 0.51 $ 50,125 50,743 $ 0.99 Three Months Ended Nine Months Ended June 27, 2015 June 27, 2015 Income Shares Per Share Income Shares Per Share Basic EPS: Net income available to common shareholders $ 18,800 48,167 $ 0.39 $ 36,340 48,642 $ 0.75 Effect of dilutive securities: Options to purchase common stock 538 — 309 (0.01 ) Restricted shares 585 (0.01 ) 545 (0.01 ) Diluted EPS: Net income available to common shareholders $ 18,800 49,290 $ 0.38 $ 36,340 49,496 $ 0.73

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 25, 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 Nine Months Ended June 25, June 27, June 25, June 27, Net sales: Pet segment $ 287,213 $ 238,126 $ 811,203 $ 658,931 Garden segment 227,331 221,320 604,402 605,437 Total net sales $ 514,544 $ 459,446 $ 1,415,605 $ 1,264,368 Income (loss) from operations: Pet segment 38,759 32,939 97,363 80,565 Garden segment 26,452 23,458 67,605 59,248 Corporate (17,026 ) (17,404 ) (48,607 ) (49,711 ) Total income from operations 48,185 38,993 116,361 90,102 Interest expense - net (6,921 ) (8,971 ) (36,131 ) (31,261 ) Other income (expense) 318 585 (243 ) 96 Income tax expense 14,916 11,484 28,509 21,527 Income including noncontrolling interest 26,666 19,123 51,478 37,410 Net income attributable to noncontrolling interest 636 323 1,353 1,070 Net income attributable to Central Garden & Pet Company $ 26,030 $ 18,800 $ 50,125 $ 36,340 Depreciation and amortization: Pet segment $ 6,700 3,891 $ 16,120 $ 11,710 Garden segment 1,542 1,465 4,586 4,514 Corporate 2,842 2,906 8,580 8,852 Total depreciation and amortization $ 11,084 $ 8,262 $ 29,286 $ 25,076 June 25, June 27, September 26, Assets: Pet segment $ 523,281 $ 450,198 $ 465,171 Garden segment 327,768 352,147 310,981 Corporate 365,858 353,392 355,445 Total assets $ 1,216,907 $ 1,155,737 $ 1,131,597 Goodwill (included in corporate assets above): Pet segment $ 229,713 $ 209,089 $ 209,089 Garden segment 3,298 — — Total goodwill $ 233,011 $ 209,089 $ 209,089

Consolidating Condensed Finan30

Consolidating Condensed Financial Information of Guarantor Subsidiaries (Tables)	9 Months Ended
	Jun. 25, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Condensed Statement of Operations	CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 162,751 $ 28,052 $ 350,013 $ (26,272 ) $ 514,544 Cost of goods sold and occupancy 128,517 18,274 228,343 (24,335 ) 350,799 Gross profit 34,234 9,778 121,670 (1,937 ) 163,745 Selling, general and administrative expenses 36,826 5,380 75,291 (1,937 ) 115,560 Income (loss) from operations (2,592 ) 4,398 46,379 — 48,185 Interest expense (6,904 ) (53 ) (7 ) — (6,964 ) Interest income 42 1 — — 43 Other income (expense) (108 ) (146 ) 572 — 318 Income (loss) before taxes and equity in earnings of affiliates (9,562 ) 4,200 46,944 — 41,582 Income tax expense (benefit) (3,517 ) 1,552 16,881 — 14,916 Equity in earnings of affiliates 32,075 — 2,148 (34,223 ) — Net income including noncontrolling interest 26,030 2,648 32,211 (34,223 ) 26,666 Net income attributable to noncontrolling interest — 636 — — 636 Net income attributable to Central Garden & Pet Company $ 26,030 $ 2,012 $ 32,211 $ (34,223 ) $ 26,030 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Three Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 133,886 $ 31,291 $ 319,470 $ (25,201 ) $ 459,446 Cost of goods sold and occupancy 104,121 22,399 214,110 (23,221 ) 317,409 Gross profit 29,765 8,892 105,360 (1,980 ) 142,037 Selling, general and administrative expenses 31,223 5,461 68,340 (1,980 ) 103,044 Income (loss) from operations (1,458 ) 3,431 37,020 — 38,993 Interest expense (8,924 ) (52 ) (2 ) — (8,978 ) Interest income 6 1 — — 7 Other income 318 — 267 — 585 Income (loss) before taxes and equity in earnings of affiliates (10,058 ) 3,380 37,285 — 30,607 Income tax expense (benefit) (3,982 ) 1,265 14,201 — 11,484 Equity in earnings of affiliates 24,876 — 1,780 (26,656 ) — Net income including noncontrolling interest 18,800 2,115 24,864 (26,656 ) 19,123 Net income attributable to noncontrolling interest — 323 — — 323 Net income attributable to Central Garden & Pet Company $ 18,800 $ 1,792 $ 24,864 $ (26,656 ) $ 18,800 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 456,568 $ 73,324 $ 953,925 $ (68,212 ) $ 1,415,605 Cost of goods sold and occupancy 360,745 54,319 631,251 (63,580 ) 982,735 Gross profit 95,823 19,005 322,674 (4,632 ) 432,870 Selling, general and administrative expenses 102,990 14,283 203,868 (4,632 ) 316,509 Income (loss) from operations (7,167 ) 4,722 118,806 — 116,361 Interest expense (36,065 ) (133 ) (7 ) — (36,205 ) Interest income 71 3 — — 74 Other income (expense) (286 ) (409 ) 452 — (243 ) Income (loss) before taxes and equity in earnings of affiliates (43,447 ) 4,183 119,251 — 79,987 Income tax expense (benefit) (15,437 ) 1,749 42,197 — 28,509 Equity in earnings of affiliates 78,135 — 1,971 (80,106 ) — Net income including noncontrolling interest 50,125 2,434 79,025 (80,106 ) 51,478 Net income attributable to noncontrolling interest — 1,353 — — 1,353 Net income attributable to Central Garden & Pet Company $ 50,125 $ 1,081 $ 79,025 $ (80,106 ) $ 50,125 CONSOLIDATING CONDENSED STATEMENT OF OPERATIONS Nine Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net sales $ 380,862 $ 86,048 $ 865,589 $ (68,131 ) $ 1,264,368 Cost of goods sold and occupancy 296,568 66,522 584,604 (63,406 ) 884,288 Gross profit 84,294 19,526 280,985 (4,725 ) 380,080 Selling, general and administrative expenses 89,917 14,799 189,987 (4,725 ) 289,978 Income (loss) from operations (5,623 ) 4,727 90,998 — 90,102 Interest expense (31,226 ) (128 ) (3 ) — (31,357 ) Interest income 94 2 — — 96 Other income (expense) (359 ) — 455 — 96 Income (loss) before taxes and equity in earnings of affiliates (37,114 ) 4,601 91,450 — 58,937 Income tax expense (benefit) (13,562 ) 1,773 33,316 — 21,527 Equity in earnings of affiliates 59,892 — 1,989 (61,881 ) — Net income including noncontrolling interest 36,340 2,828 60,123 (61,881 ) 37,410 Net income attributable to noncontrolling interest — 1,070 — — 1,070 Net income attributable to Central Garden & Pet Company $ 36,340 $ 1,758 $ 60,123 $ (61,881 ) $ 36,340
Consolidating Condensed Statements of Comprehensive Income (Loss)	CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 26,030 $ 2,648 $ 32,211 $ (34,223 ) $ 26,666 Other comprehensive income (loss): Foreign currency translation (277 ) (233 ) 25 208 (277 ) Total comprehensive income 25,753 2,415 32,236 (34,015 ) 26,389 Comprehensive income attributable to noncontrolling interests — 636 — — 636 Comprehensive income attributable to Central Garden & Pet Company $ 25,753 $ 1,779 $ 32,236 $ (34,015 ) $ 25,753 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Three Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 18,800 $ 2,115 $ 24,864 $ (26,656 ) $ 19,123 Other comprehensive income: Foreign currency translation 615 456 24 (480 ) 615 Total comprehensive income 19,415 2,571 24,888 (27,136 ) 19,738 Comprehensive income attributable to noncontrolling interests — 323 — — 323 Comprehensive income attributable to Central Garden & Pet Company $ 19,415 $ 2,248 $ 24,888 $ (27,136 ) $ 19,415 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Nine Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 50,125 $ 2,434 $ 79,025 $ (80,106 ) $ 51,478 Other comprehensive income (loss): Foreign currency translation (969 ) (773 ) 32 741 (969 ) Total comprehensive income 49,156 1,661 79,057 (79,365 ) 50,509 Comprehensive income attributable to noncontrolling interests — 1,353 — — 1,353 Comprehensive income attributable to Central Garden & Pet Company $ 49,156 $ 308 $ 79,057 $ (79,365 ) $ 49,156 CONSOLIDATING CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Nine Months Ended June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net income $ 36,340 $ 2,828 $ 60,123 $ (61,881 ) $ 37,410 Other comprehensive loss: Unrealized loss on securities (10 ) — — — (10 ) Reclassification of realized loss on securities included in net income 20 — — — 20 Foreign currency translation (563 ) (244 ) (244 ) 488 (563 ) Total comprehensive income 35,787 2,584 59,879 (61,393 ) 36,857 Comprehensive income attributable to noncontrolling interests — 1,070 — — 1,070 Comprehensive income attributable to Central Garden & Pet Company $ 35,787 $ 1,514 $ 59,879 $ (61,393 ) $ 35,787
Consolidating Condensed Balance Sheet	CONSOLIDATING CONDENSED BALANCE SHEET June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 30,477 $ 8,675 $ 848 $ — $ 40,000 Restricted cash 12,029 — — — 12,029 Accounts receivable, net 74,162 9,395 158,397 — 241,954 Inventories 105,440 9,037 247,336 — 361,813 Prepaid expenses and other 20,543 1,039 23,493 — 45,075 Total current assets 242,651 28,146 430,074 — 700,871 Land, buildings, improvements and equipment, net 43,475 3,877 112,078 — 159,430 Goodwill 18,858 — 214,153 — 233,011 Other long-term assets 37,139 3,294 84,702 (1,540 ) 123,595 Intercompany receivable 31,005 — 478,780 (509,785 ) — Investment in subsidiaries 1,130,148 — — (1,130,148 ) — Total $ 1,503,276 $ 35,317 $ 1,319,787 $ (1,641,473 ) $ 1,216,907 LIABILITIES AND EQUITY Accounts payable $ 26,818 $ 6,210 $ 63,878 $ — $ 96,906 Accrued expenses 48,981 2,290 51,682 — 102,953 Current portion of long-term debt 154 — 376 — 530 Total current liabilities 75,953 8,500 115,936 — 200,389 Long-term debt 394,164 — 439 — 394,603 Intercompany payable 468,039 41,746 — (509,785 ) — Losses in excess of investment in subsidiaries — — 14,780 (14,780 ) — Other long-term obligations 9,036 — 56,479 (1,540 ) 63,975 Total Central Garden & Pet shareholders’ equity (deficit) 556,084 (16,785 ) 1,132,153 (1,115,368 ) 556,084 Noncontrolling interest — 1,856 — — 1,856 Total equity (deficit) 556,084 (14,929 ) 1,132,153 (1,115,368 ) 557,940 Total $ 1,503,276 $ 35,317 $ 1,319,787 $ (1,641,473 ) $ 1,216,907 CONSOLIDATING CONDENSED BALANCE SHEET June 27, 2015 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 30,640 $ 10,606 $ 2,595 $ — $ 43,841 Restricted cash 12,590 — — — 12,590 Short term investments — — — — — Accounts receivable, net 56,528 11,152 155,469 — 223,149 Inventories 86,211 14,409 239,613 — 340,233 Prepaid expenses and other 25,727 1,260 27,571 — 54,558 Total current assets 211,696 37,427 425,248 — 674,371 Land, buildings, improvements and equipment, net 54,176 3,540 105,253 — 162,969 Goodwill — — 209,089 — 209,089 Other long-term assets 28,255 3,877 80,193 (3,017 ) 109,308 Intercompany receivable 36,989 — 386,955 (423,944 ) — Investment in subsidiaries 1,042,817 — — (1,042,817 ) — Total $ 1,373,933 $ 44,844 $ 1,206,738 $ (1,469,778 ) $ 1,155,737 LIABILITIES AND EQUITY Accounts payable $ 28,927 $ 6,501 $ 54,995 $ — $ 90,423 Accrued expenses 59,275 2,928 47,867 — 110,070 Current portion of long-term debt 260 — 30 — 290 Total current liabilities 88,462 9,429 102,892 — 200,783 Long-term debt 396,322 — 73 — 396,395 Intercompany payable 377,284 46,660 — (423,944 ) — Losses in excess of investment in subsidiaries — — 12,324 (12,324 ) — Other long-term obligations 1,573 — 48,591 (3,017 ) 47,147 Total Central Garden & Pet shareholders’ equity (deficit) 510,292 (12,365 ) 1,042,858 (1,030,493 ) 510,292 Noncontrolling interest — 1,120 — — 1,120 Total equity (deficit) 510,292 (11,245 ) 1,042,858 (1,030,493 ) 511,412 Total $ 1,373,933 $ 44,844 $ 1,206,738 $ (1,469,778 ) $ 1,155,737 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 Nine Months Ended June 25, 2016 (in thousands) Parent Non- Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 4,127 $ 6,082 $ 84,258 $ (4,884 ) $ 89,583 Additions to property, plant and equipment (1,876 ) (577 ) (17,033 ) — (19,486 ) Payments to acquire companies, net of cash acquired (60,916 ) — (7,985 ) — (68,901 ) Proceeds from sale of plant assets — — 3,899 — 3,899 Change in restricted cash and cash equivalents 1,129 — — — 1,129 Other investing activities (550 ) — — — (550 ) Intercompany investing activities 1,689 — (63,778 ) 62,089 — Net cash used by investing activities (60,524 ) (577 ) (84,897 ) 62,089 (83,909 ) Repayments on revolving line of credit (419,000 ) — — — (419,000 ) Borrowings on revolving line of credit 419,000 — — — 419,000 Repayments of long-term debt (400,208 ) — (22 ) — (400,230 ) Issuance of long-term debt 400,000 — — — 400,000 Excess tax benefits from stock-based awards 4,726 — — — 4,726 Proceeds from issuance of common stock 280 280 Repurchase of common stock (9,429 ) — — — (9,429 ) Distribution to parent — (4,884 ) — 4,884 — Distribution to noncontrolling interest — (592 ) — — (592 ) Payment of financing costs (7,560 ) — — — (7,560 ) Intercompany financing activities 63,786 (1,697 ) — (62,089 ) — Net cash provided (used) by financing activities 51,595 (7,173 ) (22 ) (57,205 ) (12,805 ) Effect of exchange rates on cash (1,001 ) 321 227 — (453 ) Net increase (decrease) in cash and cash equivalents (5,803 ) (1,347 ) (434 ) — (7,584 ) Cash and cash equivalents at beginning of period 36,280 10,022 1,282 — 47,584 Cash and cash equivalents at end of period $ 30,477 $ 8,675 $ 848 $ — $ 40,000 CONSOLIDATING CONDENSED STATEMENT OF CASH FLOWS Nine Months Ended June 27, 2015 (in thousands) Parent Non-Guarantor Subsidiaries Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ 6,844 $ 4,862 $ 51,610 $ (6,719 ) $ 56,597 Additions to property, plant and equipment (2,044 ) (180 ) (15,936 ) — (18,160 ) 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 1,693 — — — 1,693 Investment in short-term investments (17 ) — — — (17 ) Other investing activities (489 ) — — — (489 ) Intercompany investing activities (20,083 ) — (35,533 ) 55,616 — Net cash used by investing activities (26,943 ) (180 ) (51,469 ) 55,616 (22,976 ) Repayments of long-term debt (50,196 ) — (20 ) — (50,216 ) Borrowings under revolving line of credit 312,000 — — — 312,000 Repayments on revolving line of credit (312,000 ) — — — (312,000 ) Proceeds from issuance of common stock 2,148 — — — 2,148 Excess tax benefits from stock-based awards 685 — — — 685 Repurchase of common stock (19,021 ) — — — (19,021 ) Distribution to parent — (6,719 ) — 6,719 — Distribution to noncontrolling interest — (1,680 ) — — (1,680 ) Intercompany financing activities 53,971 1,645 — (55,616 ) — Net cash used by financing activities (12,413 ) (6,754 ) (20 ) (48,897 ) (68,084 ) Effect of exchange rates on cash (319 ) (128 ) 75 — (372 ) Net increase decrease in cash and cash equivalents (32,831 ) (2,200 ) 196 — (34,835 ) Cash and cash equivalents at beginning of year 63,471 12,806 2,399 — 78,676 Cash and cash equivalents at end of year $ 30,640 $ 10,606 $ 2,595 $ — $ 43,841

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($)	Jun. 25, 2016	Jun. 27, 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	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets	$ 28,525	$ 30,419	$ 25,467
Total assets	1,216,907	1,131,597	1,155,737
Long-term debt	394,603	396,691	396,395
Total liabilities and equity	$ 1,216,907	1,131,597	1,155,737
Previously Reported September 26, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets		33,576	28,951
Total assets		1,134,754	1,159,221
Long-term debt		399,848	399,879
Total liabilities and equity		1,134,754	1,159,221
Reclassifications
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets		(3,157)	(3,484)
Total assets		(3,157)	(3,484)
Long-term debt		(3,157)	(3,484)
Total liabilities and equity		$ (3,157)	$ (3,484)

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Liabilities:
Total liabilities	$ 6,355	$ 3,625	$ 4,343
Liability for Contingent Consideration
Liabilities:
Total liabilities	6,355	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	6,355	3,625	4,343
Level 3 | Liability for Contingent Consideration
Liabilities:
Total liabilities	$ 6,355	$ 3,625	$ 4,343

Fair Value Measurements - Sum34

Fair Value Measurements - Summary of Changes in Fair Value of Level 3 Financial Instruments (Details) - Level 3 - USD ($) $ in Thousands	9 Months Ended
	Jun. 25, 2016	Jun. 27, 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	140	(71)
Ending balance	$ 6,355	$ 4,343

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	Nov. 09, 2015	Dec. 26, 2015	Jan. 31, 2015	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior subordinated notes				$ 395,133,000	$ 396,982,000	$ 396,685,000
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	396,200,000
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	406,000,000
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			394,200,000
Debt instrument interest rate stated, percentage	6.125%
Debt instrument maturity period	Nov. 9, 2023
Estimated fair value of senior notes				$ 417,000,000
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	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Business Acquisition [Line Items]
Other intangible assets—net				$ 95,070	$ 75,460	$ 83,841
Goodwill				233,011	$ 209,089	$ 209,089
IMS Trading Corp
Business Acquisition [Line Items]
Payments to acquired businesses			$ 23,000
Goodwill			$ 1,365
Hydro Organics Wholesale Inc
Business Acquisition [Line Items]
Payments to acquired businesses		$ 7,800
Purchase price exceeded the estimated fiar value of assets acquired				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
Goodwill	$ 18,900
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	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Amounts Assets and Liabilities Recognized
Goodwill		$ 233,011	$ 209,089	$ 209,089
Measurement Period Adjustments
Goodwill		$ 23,900
IMS Trading Corp
Amounts Assets and Liabilities Recognized
Current assets, net of cash and cash equivalents acquired	$ 20,773
Fixed assets	1,670
Goodwill	1,365
Other assets	0
Other intangible assets, net	4,510
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	315
Fixed assets	0
Goodwill	1,365
Other assets	(5,356)
Other intangible assets, net	4,510
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	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Inventory, Net [Abstract]
Raw materials	$ 110,095	$ 94,969	$ 98,293
Work in progress	16,604	15,268	16,624
Finished goods	225,814	215,673	216,668
Supplies	9,300	10,036	8,648
Total inventories, net	$ 361,813	$ 335,946	$ 340,233

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) $ in Millions	9 Months Ended
	Jun. 25, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Increase in goodwill from acquisitions finalized during the period	$ 23.9

Other Intangible Assets - Compo

Other Intangible Assets - Components of Gross and Net Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	$ 168,557	$ 144,097	$ 144,120
Accumulated Amortization	(48,095)	(43,245)	(42,159)
Accumulated Impairment	(25,392)	(25,392)	(18,120)
Net Carrying Value	95,070	75,460	83,841
Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	77,890	73,726	73,721
Accumulated Amortization	(11,071)	(10,445)	(10,359)
Accumulated Impairment	(24,192)	(24,192)	(16,920)
Net Carrying Value	42,627	39,089	46,442
Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	28,594	27,098	27,126
Accumulated Amortization	(11,214)	(10,538)	(10,049)
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	16,180	15,360	15,877
Amortizable | Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	14,893	14,106	14,101
Accumulated Amortization	(11,071)	(10,445)	(10,359)
Accumulated Impairment	0	0	0
Net Carrying Value	3,822	3,661	3,742
Amortizable | Customer-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	62,073	43,273	43,273
Accumulated Amortization	(25,810)	(22,262)	(21,751)
Accumulated Impairment	0	0	0
Net Carrying Value	36,263	21,011	21,522
Amortizable | Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	20,814	19,303	19,313
Accumulated Amortization	(11,214)	(10,538)	(10,049)
Accumulated Impairment	0	0	0
Net Carrying Value	9,600	8,765	9,264
Nonamortizable | Marketing-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	62,997	59,620	59,620
Accumulated Amortization	0	0	0
Accumulated Impairment	(24,192)	(24,192)	(16,920)
Net Carrying Value	38,805	35,428	42,700
Nonamortizable | Other Acquired Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Gross	7,780	7,795	7,813
Accumulated Amortization	0	0	0
Accumulated Impairment	(1,200)	(1,200)	(1,200)
Net Carrying Value	$ 6,580	$ 6,595	$ 6,613

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 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	$ 2.7	$ 1.4	$ 4.9	$ 3.3
Estimated annual amortization expense related to acquired intangible assets, 2016	5		5
Estimated annual amortization expense related to acquired intangible assets, 2017	5		5
Estimated annual amortization expense related to acquired intangible assets, 2018	5		5
Estimated annual amortization expense related to acquired intangible assets, 2019	5		5
Estimated annual amortization expense related to acquired intangible assets, 2020	$ 5		$ 5
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			12 years
Other Acquired Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining lives of acquired intangible assets			13 years

Long-Term Debt - Components of

Long-Term Debt - Components of Long-term Debt (Details) - USD ($)	Jun. 25, 2016	Nov. 09, 2015	Sep. 26, 2015	Jun. 27, 2015
Debt Instrument [Line Items]
Total	$ 395,133,000		$ 396,982,000	$ 396,685,000
Less current portion	(530,000)		(291,000)	(290,000)
Long-term portion	394,603,000		396,691,000	396,395,000
Senior Notes | Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023
Debt Instrument [Line Items]
Notes	400,000,000	$ 400,000,000	0	0
Senior Subordinated Notes | Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Repaid in December 2015
Debt Instrument [Line Items]
Notes	0		400,000,000	400,000,000
Senior and Subordinated Notes
Debt Instrument [Line Items]
Unamortized discount	0		(309,000)	(336,000)
Unamortized debt issuance costs	(5,834,000)		(3,157,000)	(3,484,000)
Total	394,166,000		396,534,000	396,180,000
Asset-based Revolving Credit Facility, 2018
Debt Instrument [Line Items]
Total	0		0	0
Asset-based Revolving Credit Facility, 2021
Debt Instrument [Line Items]
Total	0		0	0
Other notes payable
Debt Instrument [Line Items]
Total	$ 967,000		$ 448,000	$ 505,000

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt (Phantom) (Details)	3 Months Ended	9 Months Ended
	Jun. 25, 2016	Jun. 25, 2016	Nov. 09, 2015
Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Debt instrument maturity period		Apr. 1, 2021
Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Debt instrument maturity period		Dec. 31, 2018
Base Rate Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
LIBOR-Based Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility	1.25%
Minimum | Base Rate Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility		0.25%
Minimum | Base Rate Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility		0.25%
Minimum | LIBOR-Based Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility		1.25%
Minimum | LIBOR-Based Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility		1.25%
Maximum | Base Rate Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility		0.50%
Maximum | Base Rate Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility		0.75%
Maximum | LIBOR-Based Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.50% or Base Rate plus a margin of 0.25% to 0.50%, final maturity April 2021
Components of long-term debt
Applicable interest margin rate on the credit facility		1.50%
Maximum | LIBOR-Based Borrowings | Asset-based revolving credit facility, interest at LIBOR plus a margin of 1.25% to 1.75% or Base Rate plus a margin of 0.25% to 0.75%, final maturity December 2018
Components of long-term debt
Applicable interest margin rate on the credit facility		1.75%
Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023 | Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage	6.125%	6.125%	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%	8.25%
Debt instrument maturity period		Dec. 1, 2015

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details)	Apr. 22, 2016USD ($)	Dec. 26, 2015USD ($)	Nov. 09, 2015USD ($)	Dec. 26, 2015USD ($)	Jan. 31, 2015	Jun. 25, 2016USD ($)	Jun. 27, 2015USD ($)	Jun. 25, 2016USD ($)	Jun. 27, 2015USD ($)	Sep. 26, 2015USD ($)
Components of long-term debt
Interest expense						$ 6,964,000	$ 8,978,000	$ 36,205,000	$ 31,357,000
Non-cash charge								3,337,000	537,000
Letter of Credit
Components of long-term debt
Letters of credit outstanding						$ 6,000,000		$ 6,000,000
Senior Notes
Components of long-term debt
Debt redemption price percentage				102.063%	102.063%
Asset-based Revolving Credit Facility, 2021
Components of long-term debt
Maturity date of senior subordinated notes								Apr. 1, 2021
Debt interest terms								Borrowings under the Credit Facility bear interest at an index based on LIBOR or, at the option of the Company, the Base Rate (defined as the highest of (a) the SunTrust prime rate, (b) the Federal Funds Rate plus 0.5% and (c) one-month LIBOR plus 1.00%), plus, in either case, an applicable margin based on the Company’s total outstanding borrowings. Such applicable margin for LIBOR-based borrowings fluctuates between 1.25%-1.75% (and was 1.25% at December 26, 2015) and such applicable margin for Base Rate borrowings fluctuates between 0.25%-0.75% (and was 0.25% at December 26, 2015).
Credit facility alternative base rate computation option three								One-month LIBOR plus 1.00%), plus, in either case, an applicable margin based on the Company's total outstanding borrowings.
Credit facility alternative base rate computation option one								SunTrust prime rate
Credit facility alternative base rate computation option two								Federal Funds Rate plus 0.5%
Asset-based Revolving Credit Facility, 2021 | LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility						1.25%
Applicable interest rate on the credit facility						1.69%		1.69%
Asset-based Revolving Credit Facility, 2021 | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility						0.25%
Applicable interest rate on the credit facility						3.75%		3.75%
Asset-based Revolving Credit Facility, 2021 | Minimum | LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								1.25%
Asset-based Revolving Credit Facility, 2021 | Minimum | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								0.25%
Asset-based Revolving Credit Facility, 2021 | Maximum | LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								1.50%
Asset-based Revolving Credit Facility, 2021 | Maximum | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility								0.50%
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility
Components of long-term debt
Debt issuance cost						$ 1,200,000
Credit facility, maximum principal amount	$ 400,000,000
Credit facility, additional borrowings available	200,000,000
Line of credit outstanding borrowings						0		$ 0
Credit facility, available capacity	$ 400,000,000
Debt instrument fixed charge coverage ratio	1
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility | Federal Funds Rate
Components of long-term debt
Applicable interest margin rate on the credit facility	0.50%
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility | One-Month LIBOR
Components of long-term debt
Applicable interest margin rate on the credit facility	1.00%
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility | Minimum | LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	1.25%
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility | Minimum | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	0.25%
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility | Maximum | LIBOR-Based Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	1.50%
Asset-based Revolving Credit Facility, 2021 | Revolving Credit Facility | Maximum | Base Rate Borrowings
Components of long-term debt
Applicable interest margin rate on the credit facility	0.50%
Asset-based Revolving Credit Facility, 2021 | Letter of Credit
Components of long-term debt
Letters of credit outstanding						0		0
Senior Notes, Interest at 6.125%, Payable Semi-annually, Principal Due May 2023 | Senior Notes
Components of long-term debt
Aggregate principal amount of debt			$ 400,000,000			$ 400,000,000	$ 0	$ 400,000,000	$ 0	$ 0
Debt instrument interest rate stated, percentage			6.125%			6.125%		6.125%
Maturity date of senior subordinated notes								May 1, 2023
Debt issuance cost			$ 6,300,000
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Principal Due March 2018 | Senior Notes
Components of long-term debt
Aggregate principal amount of debt		$ 400,000,000		$ 400,000,000
Debt instrument interest rate stated, percentage		8.25%		8.25%
Maturity date of senior subordinated notes		Mar. 1, 2018
Senior Subordinated Notes, Interest at 8.25%, Payable Semi-annually, Principal Due March 2018 | Senior Subordinated Notes
Components of long-term debt
Debt redemption price percentage		102.063%
Call premium payment			$ 8,300,000
One-time payment of overlapping interest expense period			30 days
Interest expense			$ 2,700,000
Non-cash charge			$ 3,300,000
6.125% Senior Notes Due in November 2023
Components of long-term debt
Redemption percentage			35.00%
6.125% Senior Notes Due in November 2023 | Prior to November 15, 2018
Components of long-term debt
Debt redemption price percentage			106.125%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2018
Components of long-term debt
Debt redemption price percentage			104.594%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2019
Components of long-term debt
Debt redemption price percentage			103.063%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2020
Components of long-term debt
Debt redemption price percentage			101.531%
6.125% Senior Notes Due in November 2023 | On or after November 15, 2021
Components of long-term debt
Debt redemption price percentage			100.00%
6.125% Senior Notes Due in November 2023 | Upon Change Of Control
Components of long-term debt
Debt redemption price percentage			101.00%
6.125% Senior Notes Due in November 2023 | Senior Notes
Components of long-term debt
Debt instrument interest rate stated, percentage			6.125%
Maturity date of senior subordinated notes			Nov. 9, 2023

Supplemental Equity 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		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015
Class of Stock [Line Items]
Beginning balance			$ 506,380	$ 486,453
Comprehensive income	$ 26,389	$ 19,738	50,509	36,857
Amortization of share-based awards			4,796	4,513
Restricted share activity			(1,229)	(1,200)
Issuance of common stock, including net share settlement of stock options			(6,647)	907
Repurchase of common stock				(15,123)
Tax benefit on stock option exercise, net of tax deficiency			4,722	685
Distribution to Noncontrolling interest			(592)	(1,680)
Other			1
Ending balance	557,940	511,412	557,940	511,412
Additional Paid In Capital
Class of Stock [Line Items]
Beginning balance			388,636	396,586
Amortization of share-based awards			4,796	4,513
Restricted share activity			(1,230)	(1,200)
Issuance of common stock, including net share settlement of stock options			(6,654)	904
Repurchase of common stock				(12,726)
Tax benefit on stock option exercise, net of tax deficiency			4,722	685
Ending balance	390,270	388,762	390,270	388,762
Retained Earnings
Class of Stock [Line Items]
Beginning balance			115,987	86,396
Comprehensive income			50,125	36,340
Repurchase of common stock				(2,380)
Ending balance	166,112	120,356	166,112	120,356
Accumulated Other Comprehensive Income
Class of Stock [Line Items]
Beginning balance			164	1,232
Comprehensive income			(969)	(553)
Ending balance	(805)	679	(805)	679
Total
Class of Stock [Line Items]
Beginning balance			505,286	484,723
Comprehensive income			49,156	35,787
Amortization of share-based awards			4,796	4,513
Restricted share activity			(1,229)	(1,200)
Issuance of common stock, including net share settlement of stock options			(6,647)	907
Repurchase of common stock				(15,123)
Tax benefit on stock option exercise, net of tax deficiency			4,722	685
Ending balance	556,084	510,292	556,084	510,292
Noncontrolling Interest
Class of Stock [Line Items]
Beginning balance			1,094	1,730
Comprehensive income			1,353	1,070
Distribution to Noncontrolling interest			(592)	(1,680)
Other			1
Ending balance	1,856	1,120	1,856	1,120
Common Stock
Class of Stock [Line Items]
Beginning balance			119	124
Issuance of common stock, including net share settlement of stock options			1
Repurchase of common stock				(5)
Ending balance	120	119	120	119
Class A Common Stock
Class of Stock [Line Items]
Beginning balance			364	369
Restricted share activity			1	0
Issuance of common stock, including net share settlement of stock options			6	3
Repurchase of common stock				(12)
Ending balance	371	360	371	360
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	9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Tax benefit associated with share-based compensation expense	$ 2.2	$ 2.1
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 6.1	$ 6

Earnings Per Share - Earnings P

Earnings Per Share - Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015
Basic EPS:
Net income attributable to Central Garden & Pet Company	$ 26,030	$ 18,800	$ 50,125	$ 36,340
Weighted average shares, basic	49,120	48,167	48,801	48,642
Earnings per share, basic (in dollars per share)	$ 0.53	$ 0.39	$ 1.03	$ 0.75
Earnings Per Share, Diluted [Abstract]
Net income available to common shareholders	$ 26,030	$ 18,800	$ 50,125	$ 36,340
Weighted average shares, diluted	51,063	49,290	50,743	49,496
Earnings per share, diluted (in dollars per share)	$ 0.51	$ 0.38	$ 0.99	$ 0.73
Options to purchase common stock
Effect of dilutive securities:
Effective of dilutive securities, in shares	1,211	538	1,201	309
Effect of dilutive securities (in dollars per share)	$ (0.01)	$ 0	$ (0.03)	$ (0.01)
Restricted shares
Effect of dilutive securities:
Effective of dilutive securities, in shares	732	585	741	545
Effect of dilutive securities (in dollars per share)	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.01)

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - $ / shares shares in Millions	3 Months Ended	9 Months Ended
	Jun. 27, 2015	Jun. 27, 2015	Jun. 25, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options to purchase common stock outstanding	7.4	7.4	4.5
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	3.2	4.8
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
Maximum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock price per share	$ 15	$ 15	$ 15.56

Segment Information - Narrative

Segment Information - Narrative (Details)	9 Months Ended
	Jun. 25, 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		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015	Sep. 26, 2015
Net sales:
Net sales	$ 514,544	$ 459,446	$ 1,415,605	$ 1,264,368
Income (loss) from operations:
Income from operations	48,185	38,993	116,361	90,102
Interest expense - net	(6,921)	(8,971)	(36,131)	(31,261)
Other income (expense)	318	585	(243)	96
Income tax expense	14,916	11,484	28,509	21,527
Income including noncontrolling interest	26,666	19,123	51,478	37,410
Net income attributable to noncontrolling interest	636	323	1,353	1,070
Net income attributable to Central Garden & Pet Company	26,030	18,800	50,125	36,340
Depreciation and amortization:
Depreciation and amortization	11,084	8,262	29,286	25,076
Assets:
Total assets	1,216,907	1,155,737	1,216,907	1,155,737	$ 1,131,597
Goodwill (included in corporate assets above):
Goodwill	233,011	209,089	233,011	209,089	209,089
Operating Segments
Goodwill (included in corporate assets above):
Goodwill	233,011	209,089	233,011	209,089	209,089
Operating Segments | Pet segment
Net sales:
Net sales	287,213	238,126	811,203	658,931
Income (loss) from operations:
Income from operations	38,759	32,939	97,363	80,565
Depreciation and amortization:
Depreciation and amortization	6,700	3,891	16,120	11,710
Assets:
Total assets	523,281	450,198	523,281	450,198	465,171
Goodwill (included in corporate assets above):
Goodwill	229,713	209,089	229,713	209,089	209,089
Operating Segments | Garden segment
Net sales:
Net sales	227,331	221,320	604,402	605,437
Income (loss) from operations:
Income from operations	26,452	23,458	67,605	59,248
Depreciation and amortization:
Depreciation and amortization	1,542	1,465	4,586	4,514
Assets:
Total assets	327,768	352,147	327,768	352,147	310,981
Goodwill (included in corporate assets above):
Goodwill	3,298	0	3,298	0	0
Corporate
Income (loss) from operations:
Income from operations	(17,026)	(17,404)	(48,607)	(49,711)
Depreciation and amortization:
Depreciation and amortization	2,842	2,906	8,580	8,852
Assets:
Total assets	$ 365,858	$ 353,392	$ 365,858	$ 353,392	$ 355,445

Consolidating Condensed Finan51

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Narrative (Details)	9 Months Ended
	Jun. 25, 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		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 514,544	$ 459,446	$ 1,415,605	$ 1,264,368
Cost of goods sold and occupancy	350,799	317,409	982,735	884,288
Gross profit	163,745	142,037	432,870	380,080
Selling, general and administrative expenses	115,560	103,044	316,509	289,978
Income (loss) from operations	48,185	38,993	116,361	90,102
Interest expense	(6,964)	(8,978)	(36,205)	(31,357)
Interest income	43	7	74	96
Other income (expense)	318	585	(243)	96
Income before income taxes and noncontrolling interest	41,582	30,607	79,987	58,937
Income tax expense (benefit)	14,916	11,484	28,509	21,527
Equity in earnings of affiliates	0	0	0	0
Income including noncontrolling interest	26,666	19,123	51,478	37,410
Net income attributable to noncontrolling interest	636	323	1,353	1,070
Net income attributable to Central Garden & Pet Company	26,030	18,800	50,125	36,340
Parent
Condensed Financial Statements, Captions [Line Items]
Net sales	162,751	133,886	456,568	380,862
Cost of goods sold and occupancy	128,517	104,121	360,745	296,568
Gross profit	34,234	29,765	95,823	84,294
Selling, general and administrative expenses	36,826	31,223	102,990	89,917
Income (loss) from operations	(2,592)	(1,458)	(7,167)	(5,623)
Interest expense	(6,904)	(8,924)	(36,065)	(31,226)
Interest income	42	6	71	94
Other income (expense)	(108)	318	(286)	(359)
Income before income taxes and noncontrolling interest	(9,562)	(10,058)	(43,447)	(37,114)
Income tax expense (benefit)	(3,517)	(3,982)	(15,437)	(13,562)
Equity in earnings of affiliates	32,075	24,876	78,135	59,892
Income including noncontrolling interest	26,030	18,800	50,125	36,340
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	26,030	18,800	50,125	36,340
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	28,052	31,291	73,324	86,048
Cost of goods sold and occupancy	18,274	22,399	54,319	66,522
Gross profit	9,778	8,892	19,005	19,526
Selling, general and administrative expenses	5,380	5,461	14,283	14,799
Income (loss) from operations	4,398	3,431	4,722	4,727
Interest expense	(53)	(52)	(133)	(128)
Interest income	1	1	3	2
Other income (expense)	(146)	0	(409)	0
Income before income taxes and noncontrolling interest	4,200	3,380	4,183	4,601
Income tax expense (benefit)	1,552	1,265	1,749	1,773
Equity in earnings of affiliates	0	0	0	0
Income including noncontrolling interest	2,648	2,115	2,434	2,828
Net income attributable to noncontrolling interest	636	323	1,353	1,070
Net income attributable to Central Garden & Pet Company	2,012	1,792	1,081	1,758
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	350,013	319,470	953,925	865,589
Cost of goods sold and occupancy	228,343	214,110	631,251	584,604
Gross profit	121,670	105,360	322,674	280,985
Selling, general and administrative expenses	75,291	68,340	203,868	189,987
Income (loss) from operations	46,379	37,020	118,806	90,998
Interest expense	(7)	(2)	(7)	(3)
Interest income	0	0	0	0
Other income (expense)	572	267	452	455
Income before income taxes and noncontrolling interest	46,944	37,285	119,251	91,450
Income tax expense (benefit)	16,881	14,201	42,197	33,316
Equity in earnings of affiliates	2,148	1,780	1,971	1,989
Income including noncontrolling interest	32,211	24,864	79,025	60,123
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	32,211	24,864	79,025	60,123
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(26,272)	(25,201)	(68,212)	(68,131)
Cost of goods sold and occupancy	(24,335)	(23,221)	(63,580)	(63,406)
Gross profit	(1,937)	(1,980)	(4,632)	(4,725)
Selling, general and administrative expenses	(1,937)	(1,980)	(4,632)	(4,725)
Income (loss) from operations	0	0	0	0
Interest expense	0	0	0	0
Interest income	0	0	0	0
Other income (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	(34,223)	(26,656)	(80,106)	(61,881)
Income including noncontrolling interest	(34,223)	(26,656)	(80,106)	(61,881)
Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to Central Garden & Pet Company	$ (34,223)	$ (26,656)	$ (80,106)	$ (61,881)

Consolidating Condensed Finan53

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015	Jun. 25, 2016	Jun. 27, 2015
Condensed Financial Statements, Captions [Line Items]
Net income	$ 26,666	$ 19,123	$ 51,478	$ 37,410
Other comprehensive income (loss):
Unrealized loss on securities	0	0	0	(10)
Reclassification of realized loss on securities included in net income	0	0	0	20
Foreign currency translation	(277)	615	(969)	(563)
Total comprehensive income	26,389	19,738	50,509	36,857
Comprehensive income attributable to noncontrolling interests	636	323	1,353	1,070
Comprehensive income attributable to Central Garden & Pet Company	25,753	19,415	49,156	35,787
Parent
Condensed Financial Statements, Captions [Line Items]
Net income	26,030	18,800	50,125	36,340
Other comprehensive income (loss):
Unrealized loss on securities				(10)
Reclassification of realized loss on securities included in net income				20
Foreign currency translation	(277)	615	(969)	(563)
Total comprehensive income	25,753	19,415	49,156	35,787
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	25,753	19,415	49,156	35,787
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income	2,648	2,115	2,434	2,828
Other comprehensive income (loss):
Unrealized loss on securities				0
Reclassification of realized loss on securities included in net income				0
Foreign currency translation	(233)	456	(773)	(244)
Total comprehensive income	2,415	2,571	1,661	2,584
Comprehensive income attributable to noncontrolling interests	636	323	1,353	1,070
Comprehensive income attributable to Central Garden & Pet Company	1,779	2,248	308	1,514
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net income	32,211	24,864	79,025	60,123
Other comprehensive income (loss):
Unrealized loss on securities				0
Reclassification of realized loss on securities included in net income				0
Foreign currency translation	25	24	32	(244)
Total comprehensive income	32,236	24,888	79,057	59,879
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	32,236	24,888	79,057	59,879
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net income	(34,223)	(26,656)	(80,106)	(61,881)
Other comprehensive income (loss):
Unrealized loss on securities				0
Reclassification of realized loss on securities included in net income				0
Foreign currency translation	208	(480)	741	488
Total comprehensive income	(34,015)	(27,136)	(79,365)	(61,393)
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive income attributable to Central Garden & Pet Company	$ (34,015)	$ (27,136)	$ (79,365)	$ (61,393)

Consolidating Condensed Finan54

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 25, 2016	Sep. 26, 2015	Jun. 27, 2015	Sep. 27, 2014
ASSETS
Cash and cash equivalents	$ 40,000	$ 47,584	$ 43,841	$ 78,676
Restricted cash	12,029	13,157	12,590
Short term investments			0
Accounts receivable, net	241,954	207,402	223,149
Inventories	361,813	335,946	340,233
Prepaid expenses and other assets	45,075	49,731	54,558
Total current assets	700,871	653,820	674,371
Land, buildings, improvements and equipment, net	159,430	162,809	162,969
Goodwill	233,011	209,089	209,089
Other long term assets	123,595	105,879	109,308
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	1,216,907	1,131,597	1,155,737
LIABILITIES AND EQUITY
Accounts payable	96,906	88,889	90,423
Accrued expenses	102,953	87,724	110,070
Current portion of long term debt	530	291	290
Total current liabilities	200,389	176,904	200,783
Long-term debt	394,603	396,691	396,395
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	63,975	51,622	47,147
Total Central Garden & Pet Company shareholders’ equity	556,084	505,286	510,292
Noncontrolling interest	1,856	1,094	1,120
Total equity	557,940	506,380	511,412	486,453
Total	1,216,907	1,131,597	1,155,737
Parent
ASSETS
Cash and cash equivalents	30,477	36,280	30,640	63,471
Restricted cash	12,029	13,157	12,590
Short term investments			0
Accounts receivable, net	74,162	46,326	56,528
Inventories	105,440	86,109	86,211
Prepaid expenses and other assets	20,543	22,926	25,727
Total current assets	242,651	204,798	211,696
Land, buildings, improvements and equipment, net	43,475	51,409	54,176
Goodwill	18,858	0	0
Other long term assets	37,139	25,881	28,255
Intercompany receivable	31,005	32,695	36,989
Investment in subsidiaries	1,130,148	1,052,644	1,042,817
Total	1,503,276	1,367,427	1,373,933
LIABILITIES AND EQUITY
Accounts payable	26,818	20,506	28,927
Accrued expenses	48,981	38,723	59,275
Current portion of long term debt	154	261	260
Total current liabilities	75,953	59,490	88,462
Long-term debt	394,164	396,626	396,322
Intercompany payable	468,039	404,255	377,284
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	9,036	1,770	1,573
Total Central Garden & Pet Company shareholders’ equity	556,084	505,286	510,292
Noncontrolling interest	0	0	0
Total equity	556,084	505,286	510,292
Total	1,503,276	1,367,427	1,373,933
Non- Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	8,675	10,022	10,606	12,806
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	9,395	6,775	11,152
Inventories	9,037	11,690	14,409
Prepaid expenses and other assets	1,039	848	1,260
Total current assets	28,146	29,335	37,427
Land, buildings, improvements and equipment, net	3,877	3,663	3,540
Goodwill	0	0	0
Other long term assets	3,294	3,662	3,877
Intercompany receivable	0	0	0
Investment in subsidiaries	0	0	0
Total	35,317	36,660	44,844
LIABILITIES AND EQUITY
Accounts payable	6,210	2,543	6,501
Accrued expenses	2,290	1,789	2,928
Current portion of long term debt	0	0	0
Total current liabilities	8,500	4,332	9,429
Long-term debt	0	0	0
Intercompany payable	41,746	43,441	46,660
Losses in excess of investment in subsidiaries	0	0	0
Other long-term obligations	0	0	0
Total Central Garden & Pet Company shareholders’ equity	(16,785)	(12,207)	(12,365)
Noncontrolling interest	1,856	1,094	1,120
Total equity	(14,929)	(11,113)	(11,245)
Total	35,317	36,660	44,844
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	848	1,282	2,595	2,399
Restricted cash	0	0	0
Short term investments			0
Accounts receivable, net	158,397	154,301	155,469
Inventories	247,336	238,147	239,613
Prepaid expenses and other assets	23,493	25,957	27,571
Total current assets	430,074	419,687	425,248
Land, buildings, improvements and equipment, net	112,078	107,737	105,253
Goodwill	214,153	209,089	209,089
Other long term assets	84,702	82,436	80,193
Intercompany receivable	478,780	415,001	386,955
Investment in subsidiaries	0	0	0
Total	1,319,787	1,233,950	1,206,738
LIABILITIES AND EQUITY
Accounts payable	63,878	65,840	54,995
Accrued expenses	51,682	47,212	47,867
Current portion of long term debt	376	30	30
Total current liabilities	115,936	113,082	102,892
Long-term debt	439	65	73
Intercompany payable	0	0	0
Losses in excess of investment in subsidiaries	14,780	11,867	12,324
Other long-term obligations	56,479	55,952	48,591
Total Central Garden & Pet Company shareholders’ equity	1,132,153	1,052,984	1,042,858
Noncontrolling interest	0	0	0
Total equity	1,132,153	1,052,984	1,042,858
Total	1,319,787	1,233,950	1,206,738
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)	(3,017)
Intercompany receivable	(509,785)	(447,696)	(423,944)
Investment in subsidiaries	(1,130,148)	(1,052,644)	(1,042,817)
Total	(1,641,473)	(1,506,440)	(1,469,778)
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	(509,785)	(447,696)	(423,944)
Losses in excess of investment in subsidiaries	(14,780)	(11,867)	(12,324)
Other long-term obligations	(1,540)	(6,100)	(3,017)
Total Central Garden & Pet Company shareholders’ equity	(1,115,368)	(1,040,777)	(1,030,493)
Noncontrolling interest	0	0	0
Total equity	(1,115,368)	(1,040,777)	(1,030,493)
Total	$ (1,641,473)	$ (1,506,440)	$ (1,469,778)

Consolidating Condensed Finan55

Consolidating Condensed Financial Information of Guarantor Subsidiaries - Consolidating Condensed Statement of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 25, 2016	Jun. 27, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	$ 89,583	$ 56,597
Additions to property, plant and equipment	(19,486)	(18,160)
Payments to acquire companies, net of cash acquired	(68,901)	(16,000)
Proceeds from the sale of facility	3,899
Proceeds from short-term investments	0	9,997
Change in restricted cash and cash equivalents	1,129	1,693
Investment in short term investments	0	(17)
Other investing activities	(550)	(489)
Intercompany investing activities	0	0
Net cash used in investing activities	(83,909)	(22,976)
Repayments of long-term debt	(400,230)	(50,216)
Borrowings on revolving line of credit	419,000	312,000
Repayments on revolving line of credit	(419,000)	(312,000)
Issuance of long-term debt	400,000	0
Proceeds from issuance of common stock	280	2,148
Excess tax benefits from stock-based awards	4,726	685
Repurchase of common stock	(9,429)	(19,021)
Distribution to parent	0	0
Distribution to noncontrolling interest	(592)	(1,680)
Payment of financing costs	(7,560)	0
Intercompany financing activities	0	0
Net cash used in financing activities	(12,805)	(68,084)
Effect of exchange rates on cash	(453)	(372)
Net decrease in cash and cash equivalents	(7,584)	(34,835)
Cash and equivalents at beginning of period	47,584	78,676
Cash and equivalents at end of period	40,000	43,841
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	4,127	6,844
Additions to property, plant and equipment	(1,876)	(2,044)
Payments to acquire companies, net of cash acquired	(60,916)	(16,000)
Proceeds from the sale of facility	0
Proceeds from short-term investments		9,997
Change in restricted cash and cash equivalents	1,129	1,693
Investment in short term investments		(17)
Other investing activities	(550)	(489)
Intercompany investing activities	1,689	(20,083)
Net cash used in investing activities	(60,524)	(26,943)
Repayments of long-term debt	(400,208)	(50,196)
Borrowings on revolving line of credit	419,000	312,000
Repayments on revolving line of credit	(419,000)	(312,000)
Issuance of long-term debt	400,000
Proceeds from issuance of common stock	280	2,148
Excess tax benefits from stock-based awards	4,726	685
Repurchase of common stock	(9,429)	(19,021)
Distribution to parent	0	0
Distribution to noncontrolling interest	0	0
Payment of financing costs	(7,560)
Intercompany financing activities	63,786	53,971
Net cash used in financing activities	51,595	(12,413)
Effect of exchange rates on cash	(1,001)	(319)
Net decrease in cash and cash equivalents	(5,803)	(32,831)
Cash and equivalents at beginning of period	36,280	63,471
Cash and equivalents at end of period	30,477	30,640
Non- Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	6,082	4,862
Additions to property, plant and equipment	(577)	(180)
Payments to acquire companies, net of cash acquired	0	0
Proceeds from the sale of facility	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	(577)	(180)
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	(1,697)	1,645
Net cash used in financing activities	(7,173)	(6,754)
Effect of exchange rates on cash	321	(128)
Net decrease in cash and cash equivalents	(1,347)	(2,200)
Cash and equivalents at beginning of period	10,022	12,806
Cash and equivalents at end of period	8,675	10,606
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided (used) by operating activities	84,258	51,610
Additions to property, plant and equipment	(17,033)	(15,936)
Payments to acquire companies, net of cash acquired	(7,985)	0
Proceeds from the sale of facility	3,899
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	(63,778)	(35,533)
Net cash used in investing activities	(84,897)	(51,469)
Repayments of long-term debt	(22)	(20)
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 used in financing activities	(22)	(20)
Effect of exchange rates on cash	227	75
Net decrease in cash and cash equivalents	(434)	196
Cash and equivalents at beginning of period	1,282	2,399
Cash and equivalents at end of period	848	2,595
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 the sale of facility	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	62,089	55,616
Net cash used in investing activities	62,089	55,616
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	(62,089)	(55,616)
Net cash used in financing activities	(57,205)	(48,897)
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