Revlon Consumer Products (RCPC) 10-K16 Mar 232022 FY Annual reportFinancial data

Company Profile

Cover Page

Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	1-11178
Entity Registrant Name	Revlon, Inc.
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	55 Water Street
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10041
City Area Code	212-
Local Phone Number	527-4000
Entity Tax Identification Number	13-3662955
Title of 12(b) Security	Class A Common Stock
Trading Symbol	REVRQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Entity Public Float		$ 43,676,149
Entity Common Stock, Shares Outstanding	54,302,001
Documents Incorporated by Reference	Portions of Revlon, Inc.’s definitive Proxy Statement to be delivered to stockholders in connection with its Annual Stockholders' Meeting are incorporated by reference into Part III of this Form 10-K.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000887921
Revlon Consumer Products Corporation
Document Information [Line Items]
Current Fiscal Year End Date	--12-31
Entity File Number	33-59650
Entity Registrant Name	Revlon Consumer Products Corporation
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	55 Water Street
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10041
City Area Code	212-
Local Phone Number	527-4000
Entity Tax Identification Number	13-3662953
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Entity Common Stock, Shares Outstanding	5,260
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000890547

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Auditor [Line Items]
Auditor Firm ID	185
Auditor Name	KPMG LLP
Auditor Location	New York, New York
Revlon Consumer Products Corporation
Auditor [Line Items]
Auditor Firm ID	185
Auditor Name	KPMG LLP
Auditor Location	New York, New York

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents		$ 249.3	$ 102.4
Trade receivables (net of allowance for doubtful accounts of $6.3 and $9.0, respectively)		352.7	383.8
Inventories, net		469.3	417.4
Prepaid expenses and other assets (a)	[1]	140.2	136
Total current assets		1,211.5	1,039.6
Property, plant and equipment (net of accumulated depreciation of $562.3 and $551.3, respectively)		251.6	297.3
Deferred income taxes		33.9	42.8
Goodwill		562.2	562.8
Intangible assets (net of accumulated amortization and impairment of $378.1 and $326.4, respectively)		334.1	392.2
Other assets		96.5	97.8
Total assets		2,489.8	2,432.5
Current liabilities:
Short-term borrowings		0.2	0.7
Current portion of long-term debt		746.9	137.2
Accounts payable		125.9	217.7
Accrued expenses and other current liabilities		387	432
Total current liabilities		1,260	787.6
Long-term debt		0.1	3,305.5
Long-term pension and other post-retirement plan liabilities		84.5	147.3
Other long-term liabilities		96.7	206.2
Liabilities subject to compromise		3,711.2	0
Stockholders’ deficiency:
Class A Common Stock, par value $0.01 per share: 900,000,000 shares authorized; 58,849,572 and 58,005,142 shares issued, respectively		0.5	0.5
Additional paid-in capital		1,110.1	1,096.3
Treasury stock, at cost: 2,424,166 and 1,992,957 shares of Class A Common Stock, respectively		(40.9)	(37.6)
Accumulated deficit		(3,512.5)	(2,838.6)
Accumulated other comprehensive loss		(219.9)	(234.7)
Total stockholders’ deficiency		(2,662.7)	(2,014.1)
Total liabilities and stockholder’s (deficiency) equity		$ 2,489.8	$ 2,432.5

[1]Includes restricted cash of $3.8 million and $18.5 million for December 31, 2022 and 2021, respectively.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Trade receivables, allowance for doubtful accounts	$ 6.3	$ 9
Property, plant and equipment, accumulated depreciation	562.3	551.3
Intangible assets, accumulated amortization and impairment	$ 378.1	$ 326.4
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	900,000,000	900,000,000
Common stock, issued (in shares)	58,849,572	58,005,142
Treasury stock (in shares)	2,424,166	1,992,957
Restricted cash	$ 3.8	$ 18.5

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net sales				$ 1,980.4	$ 2,078.7
Cost of sales				835.7	849.1
Gross profit				1,144.7	1,229.6
Selling, general and administrative expenses				1,033.1	1,099.1
Acquisition, integration and divestiture costs				0.9	2.3
Restructuring charges and other, net				6.5	26.1
Impairment charges		$ 0	$ 0	24.3	0
Gain on divested assets				0	(1.1)
Operating income				79.9	103.2
Other expenses:
Interest expense, net				252.9	247.7
Amortization of debt issuance costs				20.9	39.6
Foreign currency losses, net				25.1	10.6
Miscellaneous, net				7.2	6
Reorganization items, net				416	0
Other expense (income), net				722.1	303.9
(Loss) income from operations before income taxes				(642.2)	(200.7)
Provision for income taxes				31.7	6.2
Net (loss) income				(673.9)	(206.9)
Other comprehensive income (loss):
Foreign currency translation adjustments				(1.8)	(8.7)
Amortization of pension related costs, net of tax	[1],[2]			11.5	13.8
Pension re-measurement, net of tax	[3]			5.6	38.1
Pension settlement and curtailment, net of tax	[1]			(0.5)	0
Other comprehensive (loss) income, net	[4]			14.8	43.2
Total comprehensive (loss) income				$ (659.1)	$ (163.7)
Basic loss per common share (in dollars per share)				$ (12.28)	$ (3.84)
Diluted loss per common share (in dollars per share)				$ (12.28)	$ (3.84)
Weighted average number of common shares outstanding:
Basic (in shares)				54,892,272	53,934,179
Diluted (in shares)				54,892,272	53,934,179

[1]Net of tax expense of nil for the years ended December 31, 2022 and 2021.[2]This amount is included in the computation of net periodic benefit costs (income). See Note 11, "Pension and Post-Retirement Benefits," for additional information regarding net periodic benefit costs (income).[3]Net of tax expense of $0.3 million for each of the years ended December 31, 2022 and 2021.[4]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Amortization of pension related costs, tax expense	$ 0	$ 0
Pension settlement and curtailment, tax expense	0	0
Pension re-measurement, tax expense	$ 0.3	$ 0.3

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (2,014.1)	$ (1,862)
Treasury stock acquired, at cost	[1]	(3.3)	(2.4)
Stock-based compensation amortization		13.8	14
Net loss		(673.9)	(206.9)
Other comprehensive income, net	[2]	14.8	43.2
Ending balance		(2,662.7)	(2,014.1)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		0.5	0.5
Ending balance		0.5	0.5
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		1,096.3	1,082.3
Stock-based compensation amortization		13.8	14
Ending balance		1,110.1	1,096.3
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(37.6)	(35.2)
Treasury stock acquired, at cost	[1]	(3.3)	(2.4)
Ending balance		(40.9)	(37.6)
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(2,838.6)	(2,631.7)
Net loss		(673.9)	(206.9)
Ending balance		(3,512.5)	(2,838.6)
Accumulated Other Comprehensive (Loss) Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(234.7)	(277.9)
Other comprehensive income, net	[2]	14.8	43.2
Ending balance		$ (219.9)	$ (234.7)

[1]Pursuant to the share withholding provisions of the Fifth Amended and Restated Revlon, Inc. Stock Plan (as amended, the "Stock Plan"), the Company withheld an aggregate of 431,209 and 218,757 shares of Revlon Class A Common Stock during the years ended December 31, 2022 and 2021, respectively, to satisfy certain minimum statutory tax withholding requirements related to the vesting of restricted shares and restricted stock units ("RSUs") for certain senior executives and employees. These withheld shares were recorded as treasury stock using the cost method, at a weighted-average price per share of $7.72 and $11.19 during the years ended December 31, 2022 and 2021, respectively, based on the closing price of Revlon Class A Common Stock as reported on the New York Stock Exchange (the "NYSE") consolidated tape on each respective vesting date, for a total of approximately $3.3 million and $2.4 million during the years ended December 31, 2022 and 2021, respectively. See Note 12, "Stock Compensation Plan," for details regarding restricted stock awards and RSUs under the Stock Plan.[2]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

CONSOLIDATED STATEMENT OF STO_2

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Tax withholdings related to net share settlements of restricted stock units and awards	$ 3.3	$ 2.4
Treasury Stock
Shares withheld for withholding taxes (in shares)	431,209	218,757
Treasury Stock \| Restricted Stock and Restricted Stock Units \| Class A Common Stock
Share repurchase price (in dollars per share)	$ 7.72	$ 11.19

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		$ (673.9)	$ (206.9)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		105.7	125.7
Foreign currency losses from re-measurement		25.1	10.6
Amortization of debt discount		0.3	0.9
Stock-based compensation amortization		13.8	14
Impairment charges		24.3	0
Provision for (benefit from) deferred income taxes		11.8	(20)
Amortization of debt issuance costs		20.9	39.6
Gain on divested assets		0	(1.1)
Non-cash reorganization items, net		231.3	0
Pension and other post-retirement cost		4.2	4.8
Paid-in-kind interest expense on the 2020 BrandCo Facilities		31.1	18.8
Change in assets and liabilities:
Decrease (increase) in trade receivables		21.9	(38.6)
(Increase) decrease in inventories		(61.2)	35.1
Increase in prepaid expenses and other current assets		(6.2)	(3.4)
Increase in accounts payable		6.8	30.5
Increase in accrued expenses and other current liabilities		38	7.3
Decrease in deferred revenue		(2.8)	(4.2)
Pension and other post-retirement plan contributions		(4.9)	(22.5)
Purchases of permanent displays		(28.1)	(24.9)
Other, net		(1.6)	23.3
Net cash used in operating activities		(243.5)	(11)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(13.8)	(14.2)
Proceeds from the sale of certain assets		0	2.1
Net cash used in investing activities		(13.8)	(12.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(2.3)	(13.7)
Borrowings on term loans		0	305
Repayments on term loans	[1]	(88.6)	(197.2)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(17.9)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		392.3	44.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.8)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		132.2	18.4
Cash, cash equivalents and restricted cash at beginning of period	[2]	120.9	102.5
Cash, cash equivalents and restricted cash at end of period	[2]	253.1	120.9
Cash paid during the period for:
Interest		213.3	241.5
Income taxes, net of refunds		8.5	9.6
Reorganization items, net		152	0
Supplemental schedule of non-cash investing and financing activities:
Paid-in-kind interest capitalized to the 2020 BrandCo Facilities		$ 28.2	$ 18.8

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.[2] These amounts include restricted cash of $3.8 million and $18.5 million as of December 31, 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively.

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Repayments on term loans	[1]	$ 88.6	$ 197.2
Restricted cash		3.8	18.5
2021 Foreign Asset-Based Term Facility
Repayments on term loans		75
2020 BrandCo Term Loan Facility
Repayments on term loans		4.7	13.9
2020 Troubled-debt-restructuring future interest amortization
Repayments on term loans		6.6	15.2
2016 Term Loan Facility
Repayments on term loans		$ 2.3	9.2
SISO Term Loan Facility
Repayments on term loans			100
2018 Foreign Asset-Based Term Facility
Repayments on term loans			$ 58.9

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.

CONSOLIDATED BALANCE SHEETS - R

CONSOLIDATED BALANCE SHEETS - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents		$ 249.3	$ 102.4
Trade receivables (net of allowance for doubtful accounts of $6.3 and $9.0, respectively)		352.7	383.8
Inventories, net		469.3	417.4
Prepaid expenses and other assets (a)	[1]	140.2	136
Total current assets		1,211.5	1,039.6
Property, plant and equipment (net of accumulated depreciation of $562.3 and $551.3, respectively)		251.6	297.3
Deferred income taxes		33.9	42.8
Goodwill		562.2	562.8
Intangible assets (net of accumulated amortization and impairment of $378.1 and $326.4, respectively)		334.1	392.2
Other assets		96.5	97.8
Total assets		2,489.8	2,432.5
Current liabilities:
Short-term borrowings		0.2	0.7
Current portion of long-term debt		746.9	137.2
Accounts payable		125.9	217.7
Accrued expenses and other current liabilities		387	432
Total current liabilities		1,260	787.6
Long-term debt		0.1	3,305.5
Long-term pension and other post-retirement plan liabilities		84.5	147.3
Other long-term liabilities		96.7	206.2
Liabilities subject to compromise		3,711.2	0
Stockholders’ deficiency:
Products Corporation Common Stock, par value $1.00 per share; 10,000 shares authorized; 5,260 shares issued and outstanding		0.5	0.5
Additional paid-in capital		1,110.1	1,096.3
Accumulated deficit		(3,512.5)	(2,838.6)
Accumulated other comprehensive loss		(219.9)	(234.7)
Total stockholders’ deficiency		(2,662.7)	(2,014.1)
Total liabilities and stockholder’s (deficiency) equity		2,489.8	2,432.5
Revlon Consumer Products Corporation
Current assets:
Cash and cash equivalents		249.3	102.4
Trade receivables (net of allowance for doubtful accounts of $6.3 and $9.0, respectively)		352.7	383.8
Inventories, net		469.3	417.4
Prepaid expenses and other assets (a)	[2]	136.2	131.8
Receivable from Revlon, Inc.		207	165
Total current assets		1,414.5	1,200.4
Property, plant and equipment (net of accumulated depreciation of $562.3 and $551.3, respectively)		251.6	297.3
Deferred income taxes		42.7	51.6
Goodwill		562.2	562.8
Intangible assets (net of accumulated amortization and impairment of $378.1 and $326.4, respectively)		334.1	392.2
Other assets		96.5	97.8
Total assets		2,701.6	2,602.1
Current liabilities:
Short-term borrowings		0.2	0.7
Current portion of long-term debt		746.9	137.2
Accounts payable		125.9	217.7
Accrued expenses and other current liabilities		387.2	432.1
Total current liabilities		1,260.2	787.7
Long-term debt		0.1	3,305.5
Long-term pension and other post-retirement plan liabilities		84.5	147.3
Other long-term liabilities		109.4	218.8
Liabilities subject to compromise		3,755.1	0
Stockholders’ deficiency:
Products Corporation Preferred stock, par value $1.00 per share; 1,000 shares authorized; 546 shares issued and outstanding		54.6	54.6
Products Corporation Common Stock, par value $1.00 per share; 10,000 shares authorized; 5,260 shares issued and outstanding		0	0
Additional paid-in capital		1,034.7	1,020.9
Accumulated deficit		(3,377.1)	(2,698)
Accumulated other comprehensive loss		(219.9)	(234.7)
Total stockholders’ deficiency		(2,507.7)	(1,857.2)
Total liabilities and stockholder’s (deficiency) equity		$ 2,701.6	$ 2,602.1

[1]Includes restricted cash of $3.8 million and $18.5 million for December 31, 2022 and 2021, respectively. 2022 and 2021, respectively.

CONSOLIDATED BALANCE SHEETS -_2

CONSOLIDATED BALANCE SHEETS - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Trade receivables, allowance for doubtful accounts	$ 6.3	$ 9
Property, plant and equipment, accumulated depreciation	562.3	551.3
Intangible assets, accumulated amortization and impairment	$ 378.1	$ 326.4
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	900,000,000	900,000,000
Common stock, issued (in shares)	58,849,572	58,005,142
Restricted cash	$ 3.8	$ 18.5
Revlon Consumer Products Corporation
Trade receivables, allowance for doubtful accounts	6.3	9
Property, plant and equipment, accumulated depreciation	562.3	551.3
Intangible assets, accumulated amortization and impairment	$ 378.1	$ 326.4
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	1,000	1,000
Preferred stock, issued (in shares)	546	546
Preferred stock, outstanding (in shares)	546	546
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	10,000	10,000
Common stock, issued (in shares)	5,260	5,260
Common stock, outstanding (in shares)	5,260	5,260
Restricted cash	$ 3.8	$ 18.5

CONSOLIDATED STATEMENTS OF OP_3

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Net sales		$ 1,980.4	$ 2,078.7
Cost of sales		835.7	849.1
Gross profit		1,144.7	1,229.6
Selling, general and administrative expenses		1,033.1	1,099.1
Acquisition, integration and divestiture costs		0.9	2.3
Restructuring charges and other, net		6.5	26.1
Impairment charges		24.3	0
Gain on divested assets		0	(1.1)
Operating income		79.9	103.2
Other expenses:
Interest expense, net		252.9	247.7
Amortization of debt issuance costs		20.9	39.6
Foreign currency losses, net		25.1	10.6
Miscellaneous, net		7.2	6
Reorganization items, net		416	0
Other expense (income), net		722.1	303.9
(Loss) income from operations before income taxes		(642.2)	(200.7)
Provision for income taxes		31.7	6.2
Net (loss) income		(673.9)	(206.9)
Other comprehensive income (loss):
Foreign currency translation adjustments		(1.8)	(8.7)
Amortization of pension related costs, net of tax	[1],[2]	11.5	13.8
Pension re-measurement, net of tax	[3]	5.6	38.1
Pension settlement and curtailment, net of tax	[1]	(0.5)	0
Other comprehensive (loss) income, net	[4]	14.8	43.2
Total comprehensive (loss) income		(659.1)	(163.7)
Revlon Consumer Products Corporation
Net sales		1,980.4	2,078.7
Cost of sales		835.7	849.1
Gross profit		1,144.7	1,229.6
Selling, general and administrative expenses		1,025.4	1,091.5
Acquisition, integration and divestiture costs		0.9	2.3
Restructuring charges and other, net		6.5	26.1
Impairment charges		24.3	0
Gain on divested assets		0	(1.1)
Operating income		87.6	110.8
Other expenses:
Interest expense, net		252.9	247.7
Amortization of debt issuance costs		20.9	39.6
Foreign currency losses, net		25.1	10.6
Miscellaneous, net		20.1	21.1
Reorganization items, net		416	0
Other expense (income), net		735	319
(Loss) income from operations before income taxes		(647.4)	(208.2)
Provision for income taxes		31.7	3.2
Net (loss) income		(679.1)	(211.4)
Other comprehensive income (loss):
Foreign currency translation adjustments		(1.8)	(8.7)
Amortization of pension related costs, net of tax	[5],[6]	11.5	13.8
Pension re-measurement, net of tax	[7]	5.6	38.1
Pension settlement and curtailment, net of tax	[5]	(0.5)	0
Other comprehensive (loss) income, net	[8]	14.8	43.2
Total comprehensive (loss) income		$ (664.3)	$ (168.2)

[1]Net of tax expense of nil for the years ended December 31, 2022 and 2021.[2]This amount is included in the computation of net periodic benefit costs (income). See Note 11, "Pension and Post-Retirement Benefits," for additional information regarding net periodic benefit costs (income).[3]Net of tax expense of $0.3 million for each of the years ended December 31, 2022 and 2021.[4]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.[5]Net of tax expense of nil for the years ended December 31, 2022 and 2021[6]This amount is included in the computation of net periodic benefit costs (income). See Note 11, "Pension and Post-Retirement Benefits," for additional information regarding net periodic benefit costs (income).[7]Net of tax expense of $0.3 million for each of the years ended December 31, 2022 and 2021.[8]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

CONSOLIDATED STATEMENTS OF OP_4

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amortization of pension related costs, tax expense	$ 0	$ 0
Pension settlement and curtailment, tax expense	0	0
Pension re-measurement, tax expense	0.3	0.3
Revlon Consumer Products Corporation
Amortization of pension related costs, tax expense	0	0
Pension settlement and curtailment, tax expense	0	0
Pension re-measurement, tax expense	$ 0.3	$ 0.3

CONSOLIDATED STATEMENT OF STO_3

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (2,014.1)	$ (1,862)
Stock-based compensation amortization		13.8	14
Net loss		(673.9)	(206.9)
Other comprehensive income, net	[1]	14.8	43.2
Ending balance		(2,662.7)	(2,014.1)
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		1,096.3	1,082.3
Stock-based compensation amortization		13.8	14
Ending balance		1,110.1	1,096.3
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(2,838.6)	(2,631.7)
Net loss		(673.9)	(206.9)
Ending balance		(3,512.5)	(2,838.6)
Accumulated Other Comprehensive (Loss) Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(234.7)	(277.9)
Other comprehensive income, net	[1]	14.8	43.2
Ending balance		(219.9)	(234.7)
Revlon Consumer Products Corporation
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(1,857.2)	(1,703)
Stock-based compensation amortization		13.8	14
Net loss		(679.1)	(211.4)
Other comprehensive income, net	[2]	14.8	43.2
Ending balance		(2,507.7)	(1,857.2)
Revlon Consumer Products Corporation \| Preferred Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		54.6	54.6
Ending balance		54.6	54.6
Revlon Consumer Products Corporation \| Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		1,020.9	1,006.9
Stock-based compensation amortization		13.8	14
Ending balance		1,034.7	1,020.9
Revlon Consumer Products Corporation \| Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(2,698)	(2,486.6)
Net loss		(679.1)	(211.4)
Ending balance		(3,377.1)	(2,698)
Revlon Consumer Products Corporation \| Accumulated Other Comprehensive (Loss) Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(234.7)	(277.9)
Other comprehensive income, net	[2]	14.8	43.2
Ending balance		$ (219.9)	$ (234.7)

[1]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.[2]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

CONSOLIDATED STATEMENTS OF CA_3

CONSOLIDATED STATEMENTS OF CASH FLOWS - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		$ (673.9)	$ (206.9)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		105.7	125.7
Foreign currency losses from re-measurement		25.1	10.6
Amortization of debt discount		0.3	0.9
Stock-based compensation amortization		13.8	14
Impairment charges		24.3	0
Provision for (benefit from) deferred income taxes		11.8	(20)
Amortization of debt issuance costs		20.9	39.6
Gain on divested assets		0	(1.1)
Non-cash reorganization items, net		231.3	0
Pension and other post-retirement cost		4.2	4.8
Paid-in-kind interest expense on the 2020 BrandCo Facilities		31.1	18.8
Change in assets and liabilities:
Decrease (increase) in trade receivables		21.9	(38.6)
(Increase) decrease in inventories		(61.2)	35.1
(Increase) decrease in prepaid expenses and other current assets		(6.2)	(3.4)
Increase in accounts payable		6.8	30.5
Increase in accrued expenses and other current liabilities		38	7.3
Decrease in deferred revenue		(2.8)	(4.2)
Pension and other post-retirement plan contributions		(4.9)	(22.5)
Purchases of permanent displays		(28.1)	(24.9)
Other, net		(1.6)	23.3
Net cash used in operating activities		(243.5)	(11)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(13.8)	(14.2)
Proceeds from the sale of certain assets		0	2.1
Net cash used in investing activities		(13.8)	(12.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(2.3)	(13.7)
Borrowings on term loans		0	305
Repayments on term loans	[1]	(88.6)	(197.2)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(17.9)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		392.3	44.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.8)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		132.2	18.4
Cash, cash equivalents and restricted cash at beginning of period	[2]	120.9	102.5
Cash, cash equivalents and restricted cash at end of period	[2]	253.1	120.9
Cash paid during the period for:
Interest		213.3	241.5
Income taxes, net of refunds		8.5	9.6
Reorganization items, net		152	0
Supplemental schedule of non-cash investing and financing activities:
Paid-in-kind interest capitalized to the 2020 BrandCo Facilities		28.2	18.8
Revlon Consumer Products Corporation
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		(679.1)	(211.4)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		105.7	125.7
Foreign currency losses from re-measurement		25.1	10.6
Amortization of debt discount		0.3	0.9
Stock-based compensation amortization		13.8	14
Impairment charges		24.3	0
Provision for (benefit from) deferred income taxes		11.8	(19.6)
Amortization of debt issuance costs		20.9	39.6
Gain on divested assets		0	(1.1)
Non-cash reorganization items, net		231.3	0
Pension and other post-retirement cost		4.2	4.8
Paid-in-kind interest expense on the 2020 BrandCo Facilities		31.1	18.8
Change in assets and liabilities:
Decrease (increase) in trade receivables		21.9	(38.6)
(Increase) decrease in inventories		(61.2)	35.1
(Increase) decrease in prepaid expenses and other current assets		(48.2)	1.6
Increase in accounts payable		6.8	30.5
Increase in accrued expenses and other current liabilities		81.8	4.4
Decrease in deferred revenue		(2.8)	(4.2)
Pension and other post-retirement plan contributions		(4.9)	(22.5)
Purchases of permanent displays		(28.1)	(24.9)
Other, net		1.8	25.3
Net cash used in operating activities		(243.5)	(11)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(13.8)	(14.2)
Proceeds from the sale of certain assets		0	2.1
Net cash used in investing activities		(13.8)	(12.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(2.3)	(13.7)
Borrowings on term loans		0	305
Repayments on term loans	[3]	(88.6)	(197.2)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(17.9)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		392.3	44.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.8)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		132.2	18.4
Cash, cash equivalents and restricted cash at beginning of period	[4]	120.9	102.5
Cash, cash equivalents and restricted cash at end of period	[4]	253.1	120.9
Cash paid during the period for:
Interest		213.3	241.5
Income taxes, net of refunds		8.5	9.6
Reorganization items, net		152	0
Supplemental schedule of non-cash investing and financing activities:
Paid-in-kind interest capitalized to the 2020 BrandCo Facilities		$ 28.2	$ 18.8

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.[2] These amounts include restricted cash of $3.8 million and $18.5 million as of December 31, 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively. 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively.

CONSOLIDATED STATEMENTS OF CA_4

CONSOLIDATED STATEMENTS OF CASH FLOWS - REVLON CONSUMER PRODUCTS CORPORATION AND SUBSIDIARIES (Parenthetical) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Repayments on term loans	[1]	$ 88.6	$ 197.2
Restricted cash		3.8	18.5
2021 Foreign Asset-Based Term Facility
Repayments on term loans		75
2020 BrandCo Term Loan Facility
Repayments on term loans		4.7	13.9
2020 Troubled-debt-restructuring: future interest
Repayments on term loans		6.6	15.2
2016 Term Loan Facility
Repayments on term loans		2.3	9.2
SISO Term Loan Facility
Repayments on term loans			100
2018 Foreign Asset-Based Term Facility
Repayments on term loans			58.9
Revlon Consumer Products Corporation
Repayments on term loans	[2]	88.6	197.2
Restricted cash		3.8	18.5
Revlon Consumer Products Corporation \| 2021 Foreign Asset-Based Term Facility
Repayments on term loans		75
Revlon Consumer Products Corporation \| 2020 BrandCo Term Loan Facility
Repayments on term loans		4.7	13.9
Revlon Consumer Products Corporation \| 2020 Troubled-debt-restructuring: future interest
Repayments on term loans		6.6	15.2
Revlon Consumer Products Corporation \| 2016 Term Loan Facility
Repayments on term loans		$ 2.3	9.2
Revlon Consumer Products Corporation \| SISO Term Loan Facility
Repayments on term loans			100
Revlon Consumer Products Corporation \| 2018 Foreign Asset-Based Term Facility
Repayments on term loans			$ 58.9

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.[2]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.

DESCRIPTION OF BUSINESS AND SUM

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revlon, Inc. ("Revlon" and together with its subsidiaries, the "Company") conducts its business exclusively through its direct wholly-owned operating subsidiary, Revlon Consumer Products Corporation ("Products Corporation") and its subsidiaries. Revlon is an indirect majority-owned subsidiary of MacAndrews & Forbes Incorporated (together with certain of its affiliates other than the Company, "MacAndrews & Forbes"), a corporation beneficially owned by Ronald O. Perelman. Mr. Perelman is Chairman of Revlon's and Products Corporation's Board of Directors. The Company is a leading global beauty company with an iconic portfolio of brands that develops, manufactures, markets, distributes and sells an extensive array of color cosmetics; hair color, hair care and hair treatments; fragrances; skin care; beauty tools; men’s grooming products; anti-perspirant deodorants; and other beauty care products across a variety of distribution channels. The Company operates in four brand-centric reporting units that are aligned with its organizational structure based on four global brand teams: Revlon; Elizabeth Arden; Portfolio; and Fragrances, which represent the Company's four reporting segments. For further information, refer to Note 16, "Segment Data and Related Information." Unless the context otherwise requires, all references to the Company mean Revlon and its subsidiaries, including, without limitation, its wholly-owned operating subsidiary, Products Corporation. Revlon as a public holding company, has no business operations of its own and owns, as its only material asset, all of the outstanding capital stock of Products Corporation. As such, its net income/(loss) has historically consisted predominantly of the net income/(loss) of Products Corporation and included expenses incidental to being a public holding company and certain tax adjustments, amounting to $5.2 million income and $7.5 million income for December 31, 2022 and 2021, respectively. The accompanying Consolidated Financial Statements include the Company's accounts after the elimination of all material intercompany balances and transactions. In management's opinion, all adjustments necessary for a fair presentation of the Company's financial information have been made. Certain prior year amounts have been reclassified to conform to the current year presentation. The preparation of the Company's Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Consolidated Financial Statements include, but are not limited to: expected sales returns; certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets; income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities; and certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include cash in banks and highly liquid investments with original maturity dates of three months or less. Accounts payable include $1.4 million and $3.3 million of outstanding checks not yet presented for payment at December 31, 2022 and 2021, respectively. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the statements of financial position that sum to the total of the same such amounts shown in the statements of cash flows: December 31, 2022 2021 Cash and cash equivalents $ 249.3 $ 102.4 Restricted cash (a) 3.8 18.5 Total cash, cash equivalents and restricted cash $ 253.1 $ 120.9 (a) Amounts included in restricted cash represent cash on deposit to support the Company's letters of credit and is included within other current assets in the Company's consolidated balance sheets. Trade Receivables Trade receivables represent payments due to the Company for previously recognized net sales, reduced by an allowance for doubtful accounts for balances which are estimated to be uncollectible at period end. The Company grants credit terms in the normal course of business to its customers. Trade credit is extended based upon periodically updated evaluations of each customer's ability to perform on its payment obligations. The Company does not normally require collateral or other security to support credit sales. The Company's three largest customers accounted for an aggregate of approximately 37% and 41% of the Company's outstanding trade receivables at December 31, 2022 and 2021, respectively. Inventories Inventories are stated at the lower of cost or net realizable value. Cost is based on standard cost and production variances, which approximates actual cost on the first-in, first-out method. Cost components include direct materials, direct labor and direct overhead, as well as in-bound freight. The Company records adjustments to the value of its inventory based upon its forecasted plans to sell products included in inventory, as well as planned product discontinuances. The physical condition (e.g., age and quality) of the inventories is also considered in establishing its valuation. These adjustments are estimates, which could vary significantly, either favorably or unfavorably, from the amounts that the Company may ultimately realize upon the disposition of inventories if future economic conditions, customer inventory levels, product discontinuances, sales return levels or competitive conditions differ from the Company's estimates and expectations. Property, Plant and Equipment and Other Assets Property, plant and equipment is recorded at cost and is depreciated on a straight-line basis over the estimated useful lives of such assets as follows: land improvements, 20 to 30 years; buildings and improvements, 5 to 50 years; machinery and equipment, 3 to 15 years; counters and trade fixtures, 3 to 5 years; office furniture and fixtures, 3 to 15 years; and capitalized software, 2 to 10 years. Leasehold improvements and building improvements are amortized over their estimated useful lives or over the terms of the leases or remaining life of the original structure, whichever is shorter. Repairs and maintenance are charged to the statement of operations as incurred, and expenditures for additions and improvements are capitalized. Counters and trade fixtures are amortized over their estimated useful life of the in-store counter and display related assets. The estimated useful life may be subject to change based upon declines in net sales and/or changes in merchandising programs. See Note 5, "Property, Plant and Equipment," for further discussion. Included in other assets are permanent wall displays amounting to $59.9 million and $64.3 million as of December 31, 2022 and 2021, respectively, which are amortized generally over a period of 1 to 3 years. In the event of product discontinuances, from time-to-time, the Company may accelerate the amortization of related permanent wall displays based on the estimated remaining useful life of the asset. Amortization expense for permanent wall displays was $29.7 million and $40.3 million for 2022 and 2021, respectively. Long-lived assets, such as property, plant and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, the Company estimates the undiscounted future cash flows (excluding interest) resulting from the use of the asset and its ultimate disposition. If the sum of the undiscounted cash flows (excluding interest) is less than the carrying value, the Company recognizes an impairment loss, measured as the amount by which the carrying value exceeds the fair value of the asset. There were no impairment charges to long-lived assets during the years ended December 31, 2022 and 2021, respectively. Deferred Financing Costs The Company capitalizes financing costs and amortizes such costs over the terms of the related debt instruments using the effective-interest method. Capitalized financing costs were $2.1 million and $16.8 million during 2022 and 2021, respectively. During the second quarter of 2022, the deferred financing costs were expensed to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss in accordance with ASC 852. Leases The Company determines if an arrangement is a lease at inception, considering whether the contract conveys a right to control the use of the identified asset for a period of time in exchange for consideration. Operating leases are included in ROU assets, recorded within “Property, Plant and Equipment,” and operating lease liabilities are recorded within either " Accrued expenses and other current liabilities Other long-term liabilities Accrued expenses and other current liabilities Other long-term liabilities As most of the Company’s leases do not provide the lease implicit rates, the Company uses its incremental borrowing rates as the discount rate, adjusted as applicable, based on the information available at the lease commencement dates to determine the present value of lease payments. The Company may use the lease implicit rate, when readily determinable, as the discount rate to determine the present value of lease payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Operating lease expense is recognized on a straight-line basis over the applicable lease term. At lease commencement, for initial measurement, variable lease payments that do not depend on an index or rate, if any, are excluded from lease payments. Subsequent to initial measurement, these variable payments are recognized when the event determining the amount of the variable consideration to be paid occurs. Leases with an initial lease term of 12 months or less are not included in the lease liability or ROU asset. The Company’s ROU assets for operating or finance leases are subject to the impairment guidance in ASC 360, Property, Plant, and Equipment. See Note 5, "Property, Plant and Equipment," for further information on the Company's leases. Goodwill Goodwill represents the excess purchase price for businesses acquired over the fair value of net assets acquired. Goodwill is not amortized, but rather it is reviewed annually for impairment at the reporting unit level using October 1st carrying values, or when there is evidence that events or changes in circumstances indicate that the Company’s carrying amount may not be recovered. In accordance with ASC Topic 350, “Intangibles – Goodwill and Other,” the Company performs its annual impairment test during the fourth quarter of each year. The Company also reviews goodwill for impairment whenever events or changes in circumstances indicate that the carrying value of its goodwill may not be recoverable. After the close of each interim quarter, management assesses whether there exists any indicators of impairment requiring the Company to perform an interim goodwill impairment analysis. In performing its goodwill impairment assessments, the Company uses the simplified approach allowed under ASU No. 2017-04, "Simplifying the Test for Goodwill Impairment." Following the results of such assessments, the Company records non-cash impairment charges in the amount by which the carrying value of each reporting unit exceeded its respective fair value, limited to the amount of each reporting unit's goodwill. Impairment charges are included as a separate component of operating income within the "Impairment charges" caption on the face of the Company's Consolidated Statement of Operations and Comprehensive Loss for the applicable quarter-to-date and year-to-date periods. For 2022, in assessing whether goodwill was impaired in connection with its annual impairment testing performed during the fourth quarter of 2022 using October 1st, 2022 carrying values, the Company, in accordance with ASC 350, performed a quantitative assessment for five of its reporting units, namely: (i) Revlon (ii) Elizabeth Arden Skin & Color, (iii) Elizabeth Arden Fragrances, (iv) Professional Portfolio and (v) Fragrances reporting units. The Mass Portfolio reporting unit's goodwill was written down to nil in 2020. In performing its 2022 quantitative goodwill assessments, the Company used the simplified approach allowed under ASU No. 2017-04 to test its reporting units for impairment. Based upon such assessment, the Company determined that it was more likely than not that the fair value of each of such aforementioned reporting units exceeded their respective carrying amounts for 2022. During the second quarter of 2022, the Company performed a quantitative interim goodwill impairment assessment and determined that it was more likely than not that the fair values of each of its reporting units exceeded their respective carrying amounts, as further specified in Note 6, "Goodwill and Intangible Assets, Net". For 2021, the Company did not have any goodwill impairment charges. See Note 6, "Goodwill and Intangible Assets, Net," for further information on the Company's goodwill and annual impairment testing. Intangible Assets, net Intangible Assets, net, include trade names and trademarks, customer relationships, patents and internally developed intellectual property ("IP") and acquired licenses. Indefinite-lived intangible assets, consisting of certain trade names, are not amortized, but rather are tested for impairment annually during the fourth quarter using October 1 st carrying values, in accordance with ASC 350, and the Company recognizes an impairment if the carrying amount of its intangible assets exceeds its fair value. Intangible assets with finite useful lives are amortized over their respective estimated useful lives to their estimated residual values. The Company writes off the gross carrying amount and accumulated amortization for intangible assets in the year in which the asset becomes fully amortized. Finite-lived intangible assets are considered for impairment under ASC 360-10, Impairment and Disposal of Long-Lived Assets ("ASC 360"), upon the occurrence of certain "triggering events" and the Company recognizes an impairment if the carrying amount of the long-lived asset group exceeds the Company's estimate of the asset group's undiscounted future cash flows. For the 2022 annual impairment test, the Company reviewed its finite-lived and indefinite lived intangible assets for impairment in conjunction with its annual goodwill impairment assessment. No impairment charges were recognized related to the carrying value of any of the Company's finite-lived and indefinite lived intangible assets as a result of the 2022 annual impairment tests. During the second quarter of 2022, the Company determined certain indicators of potential impairment existed, warranting an interim impairment assessment over its finite-lived and indefinite-lived intangible assets, performed in conjunction with the Company's interim impairment testing of goodwill. These indicators included a deterioration in general macroeconomic conditions such as the global supply chain disruptions and inflation, potential increases to costs of raw materials, adverse developments in equity and credit markets, deterioration in some of the economic channels in which the Company operates, the recent trading values of the Company's capital stock and the corresponding decline in the Company’s market capitalization. Based upon such assessment, the Company recognized non-cash impairment charges of $18.7 million and $5.6 million, related to finite lived and indefinite-lived intangible assets, respectively, within the Company's Mass Portfolio reporting unit, as further specified in Note 6, "Goodwill and Intangible Assets, Net". For 2021, no impairment was recognized related to the carrying value of any of the Company's finite or indefinite-lived intangible assets as a result of the annual impairment testing. See Note 6, "Goodwill and Intangible Assets, Net," for further discussion of the Company's intangible assets, including a summary of finite-lived and indefinite-lived intangible assets. Revenue Recognition and Sales Returns The Company follows ASU No. 2014-09, "Revenue from Contracts with Customers". In accordance with the guidance, the Company's policy is to recognize revenue at an amount that reflects the consideration that the Company expects that it will be entitled to receive in exchange for transferring goods or services to its customers. The Company's policy is to record revenue when control of the goods transfers to the customer. Net sales are comprised of gross revenues from sales of products less expected product returns, trade discounts and customer allowances, which include costs associated with off-invoice mark-downs and other price reductions, as well as trade promotions and coupons. The Company allows customers to return their unsold products if and when they meet certain Company-established criteria as set forth in the Company's trade terms. The Company regularly reviews and revises, when deemed necessary, its estimates of sales returns based primarily upon the historical rate of actual product returns, planned product discontinuances, new product launches and estimates of customer inventory and promotional sales. For returned products that the Company expects to resell at a profit, the Company records, in addition to sales returns as a reduction to sales and cost of sales and an increase to accrued liabilities for the amount expected to be refunded to the customer, an increase to the asset account used to reflect the Company's right to recover products. The amount of the asset account is valued based upon the former carrying amount of the product (i.e., inventory), less any expected costs to recover the products. As the estimated product returns that are expected to be resold at a profit do not comprise a significant amount of the Company's net sales or assets, the Company does not separately report these amounts. The Company's revenues are also net of certain marketing arrangements with its retail customers. Pursuant to its trade terms with these retail customers, the Company reimburses them for a portion of their advertising costs, which provide advertising benefits to the Company. These arrangements are in the form of marketing development funds and/or cooperative advertising programs and are used by the Company to drive sales. The advertising programs follow an annual schedule of planned events that is continually updated based on the Company's perceived needs and contractual terms. As these marketing expenditures cannot be directly linked to product sales, the Company records these expenses as a reduction of revenue at the higher of actual spend or estimated costs based on a reserve rate methodology. In limited instances when products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. Other revenues, primarily royalties, do not comprise a material amount of the Company's net sales. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. See Note 16, "Segment Data and Related Information," for additional disclosures related to ASU No. 2014-09, "Revenue from Contracts with Customers". Cost of Sales Cost of sales includes all of the costs to manufacture the Company's products. For products manufactured in the Company's own facilities, such costs include raw materials and supplies, direct labor and factory overhead. For products manufactured for the Company by third-party contractors, such cost represents the amounts invoiced by the contractors. Cost of sales also includes the cost of refurbishing products returned by customers that will be offered for resale and the cost of inventory write-downs associated with adjustments of held inventories to their net realizable value. These costs are reflected in the Company’s consolidated statements of operations and comprehensive loss when the product is sold and net sales revenues are recognized or, in the case of inventory write-downs, when circumstances indicate that the carrying value of inventories is in excess of their recoverable value. Additionally, cost of sales reflects the costs associated with certain free products included as sales and promotional incentives. These incentive costs are recognized at the same time that the Company recognizes the related revenue. Selling, General and Administrative Expenses Selling, general and administrative ("SG&A") expenses include expenses to advertise the Company's products, such as television advertising production costs and air-time costs, print advertising costs, digital marketing costs, promotional displays and consumer promotions. SG&A expenses also include the amortization of permanent wall displays and finite-lived intangible assets, depreciation of certain fixed assets, distribution costs (such as freight and handling), non-manufacturing overhead (principally personnel and related expenses), selling and trade educations fees, insurance and professional service fees. Advertising Advertising within SG&A expenses includes television, print, digital marketing and other advertising production costs that are expensed the first time the advertising takes place. The costs of promotional displays are expensed in the period in which they are shipped to customers. Advertising expenses were $330.9 million and $388.6 million for 2022 and 2021, respectively, which were included in SG&A expenses in the Company's consolidated statements of operations and comprehensive loss. The Company also has various arrangements with customers pursuant to its trade terms to reimburse them for a portion of their advertising costs, which provide advertising benefits to the Company. Additionally, from time-to-time, the Company may pay fees to customers in order to expand or maintain shelf space for its products. The costs that the Company incurs for "cooperative" advertising programs, end cap placement, shelf placement costs, slotting fees and marketing development funds, if any, are expensed as incurred and are recorded as a reduction within net sales. Distribution Costs Costs associated with product distribution, such as freight and handling costs, are recorded within SG&A expenses when incurred. Distribution costs were $111.2 million and $113.9 million for 2022 and 2021, respectively. Income Taxes Income taxes are calculated using the asset and liability method. Under this method, the Company recognizes deferred tax assets and liabilities for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, as well as for operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company recognizes the effect of a change in income tax rates on deferred tax assets and liabilities in income in the period that includes the enactment date. The Company records valuation allowances to reduce deferred tax assets when management determines that it was more likely than not that a tax benefit will not be realized. The Company recognizes a tax position in its financial statements when management determines that it was more likely than not that the position will be sustained upon examination, based on the merits of such position. The Company recognizes liabilities for unrecognized tax positions in the U.S. and other tax jurisdictions based on an estimate of whether and the extent to which additional taxes will be due. If payment of these amounts is ultimately not required, the reversal of the liabilities would result in additional tax benefits recognized in the period in which the Company determines that the liabilities are no longer required. If the estimate of tax liabilities is ultimately less than the final assessment, this will result in a further charge to expense. The Company recognizes interest and penalties related to income tax matters in income tax expense. See Note 13, "Income Taxes," for additional disclosures. Research and Development Research and development expenditures are expensed as incurred and included within SG&A expenses. The amounts charged in 2022 and 2021 for research and development expenditures were $30.1 million and $32.5 million, respectively. Foreign Currency Translation Assets and liabilities of foreign operations, whose functional currency is the local currency, are translated into U.S. Dollars at the rates of exchange in effect at the balance sheet date. Income and expense items are translated at the weighted-average exchange rates prevailing during each period presented. Gains and losses resulting from foreign currency transactions are included in the results of operations. Gains and losses resulting from translation of financial statements of foreign subsidiaries and branches operating in non-hyperinflationary economies are recorded as a component of accumulated other comprehensive loss until either the sale or upon the complete or substantially complete liquidation by the Company of its investment in a foreign entity. To the extent that foreign subsidiaries and branches operate in hyperinflationary economies, non-monetary assets and liabilities are translated at historical rates and translation adjustments are included in the Company's results of operations. Basic and Diluted Earnings per Common Share and Classes of Stock Shares used in basic earnings per share are computed using the weighted-average number of common shares outstanding during each period. Shares used in diluted earnings per share include the dilutive effect of unvested restricted shares and restricted stock units ("RSUs") issued under the Stock Plan using the treasury stock method. (See Note 17, "Revlon, Inc. Basic and Diluted Earnings (Loss) Per Common Share"). Stock-Based Compensation The Company recognizes stock-based compensation costs for its restricted stock and restricted stock units, measured at the fair value of each award at the time of grant, as an expense over the period during which an employee is required to provide service. Upon the vesting of restricted stock and RSUs, any resulting tax benefits are recognized in the consolidated statements of operations and comprehensive (loss) income as the awards vest or are settled. The Company reflects such excess tax benefits as cash flows from financing activities in the consolidated statements of cash flows. The Company accounts for forfeitures as a reduction of compensation cost in the period when such forfeitures occur. Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. (See Note 18, "Contingencies"). Pension and Post-Retirement Benefits The Company sponsors both funded and unfunded pension and other retirement plans in various forms covering employees who meet the applicable eligibility requirements. The Company uses several statistical and other factors in an attempt to estimate future events in calculating the liability and net periodic benefit income/cost related to these plans. These factors include assumptions about the discount rate, expected long-term return on plan assets and rate of future compensation increases as determined annually by the Company, within certain guidelines, which assumptions would be subject to revisions if significant events occur during the year. The Company uses December 31st as its measurement date for defined benefit pension plan obligations and plan assets. See Note 11, "Pension and Post-Retirement Benefits," for additional information on the Company's pension and post-retirement benefit plans. Liquidity and Ability to Continue as a Going Concern Our consolidated financial statements have been prepared assuming that we will continue as a going concern, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities in the normal course of business. In connection with the preparation of our consolidated financial statements, we conducted an evaluation as to whether there were conditions and events, considered in the aggregate, that raised substantial doubt as to the Company’s ability to continue as a going concern. Each reporting period, the Company assesses its ability to continue as a going concern for one year from the date the financial statements are issued. At December 31, 2022, the Company had a liquidity position of $308.3 million, consisting of: (i) $249.3 million of unrestricted cash and cash equivalents (with approximately $94.6 million held outside the U.S.) ; (ii) $60.4 million in available borrowing capacity under the DIP ABL Facility (which had $41.8 million drawn at such date); and less (iii) approximately $1.4 million of outstanding checks. The Company's evaluation includes its ability to meet its future contractual obligations and other conditions and events that may impact its liquidity. In light of the Company's Chapter 11 Cases, the Company's ability to continue as a going concern is contingent upon, among other things, its ability to, subject to the Bankruptcy Court's approval as applicable, (i) implement the Plan in a timely manner and within the milestones that have been established under the DIP Facilities and the Restructuring Support Agreement, which currently contemplate obtaining confirmation of the Plan and emerging from Chapter 11 in April 2023, and (ii) generate sufficient liquidity during the Chapter 11 Cases and following emergence from Chapter 11 to meet our contractual obligations and operating needs. As a result of risks and uncertainties related to, among other things, (i) the Company's ability to obtain requisite support for the Plan from various stakeholders, and (ii) the disruptive effects of the Chapter 11 Cases on our business and liquidity making it potentially more difficult to maintain business, financing and operational relationships, substantial doubt exists regarding our ability to continue as a going concern within one year after the date that the financial statements are issued. The filing of the Chapter 11 Cases constituted an event of default that accelerated substantially all of the Company's obligations under nearly all of its pre-petition debt instruments. As such, the Company reclassified all pre-petition debt obligations to liabilities subject to compromise on its consolidated balance sheets as of December 31, 2022. For additional discussion regarding the impact of the Chapter 11 Cases on the Company's debt obligations, see Note 8. Debt. The Company's consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern. The Company continues to focus on cost reduction and risk mitigation actions to address potential macroeconomic headwinds, such as rising global inflation and a potential

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	12 Months Ended
RESTRUCTURING CHARGES	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES Revlon Global Growth Accelerator Program On March 2, 2022, the Company announced that it is extending and expanding its existing Revlon Global Growth Accelerator (“RGGA”) program through 2024. The extension and expansion will allow the Company to continue to focus on identifying and implementing new opportunities programmatically. The extension and expansion will provide an additional year to implement larger projects and help make up for supply chain headwinds and the COVID restrictions imposed throughout the globe, primarily during 2020 and 2021. The major initiatives underlying the RGGA Program will remain and include: • Strategic Growth: Boost organic sales growth behind our strategic pillars – brands, markets, and channels -- to deliver mid-single digit Compound Average Annual Growth Rate through 2024. • Operating Efficiencies: Drive additional operational efficiencies and cost savings for margin improvement and to fuel investments in growth. • Build Capabilities: Build capabilities and embed the Revlon culture of one vision, one team. Since inception and through December 31, 2022, the Company recorded pre-tax restructuring and related charges of $112.1 million in connection with RGGA, consisting primarily of (i) $83.6 million of employee severance, other personnel benefits and other costs; and (ii) $28.5 million of lease and other restructuring-related charges that were recorded within Selling, general & administrative expenses ("SG&A") and Cost of sales. A summary of the RGGA charges incurred since its inception in March 2020 and through December 31, 2022 is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits Other Costs Total Restructuring Charges Leases (a) Other Related Charges (b) Total Restructuring and Related Charges Charges incurred through December 31, 2021 $ 52.7 $ 23.9 $ 76.6 $ 17.7 $ 7.6 $ 101.9 Charges incurred during the year ended December 31, 2022 — 7.0 $ 7.0 3.2 — 10.2 Cumulative charges incurred through December 31, 2022 $ 52.7 $ 30.9 $ 83.6 $ 20.9 $ 7.6 $ 112.1 (a) Lease-related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss. (b) Other related charges are recorded within SG&A and cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss. A summary of the RGGA restructuring charges incurred since its inception in March 2020 and through December 31, 2022 by reportable segment is presented in the following table: Charges incurred during the year ended December 31, 2022 Cumulative charges incurred through December 31, 2022 Revlon $ 2.2 $ 30.2 Elizabeth Arden 2.8 21.8 Portfolio 1.2 19.2 Fragrances 0.8 12.4 Total $ 7.0 $ 83.6 Restructuring Reserve The liability balance and related activity for each of the Company's restructuring programs are presented in the following table: Utilized, Net Liability Expense, Net Cash Liability Balance at December 31, 2022 RGGA: Employee severance and other personnel benefits $ 1.9 $ — $ (1.8) $ 0.1 Other — 7.0 (7.0) — Total RGGA 1.9 7.0 (8.8) 0.1 Other restructuring initiatives: Employee severance and other personnel benefits 0.8 (0.5) — 0.3 Total other restructuring initiatives 0.8 (0.5) — 0.3 Total restructuring reserve $ 2.7 $ 6.5 $ (8.8) $ 0.4 Utilized, Net Liability Expense, Net Cash Liability Balance at December 31, 2021 RGGA Employee severance and other personnel benefits $ 12.6 $ 4.1 $ (14.8) $ 1.9 Other — 22.0 (22.0) — Total RGGA 12.6 26.1 (36.8) 1.9 Other restructuring initiatives: Employee severance and other personnel benefits 1.2 — (0.4) 0.8 Total other restructuring initiatives 1.2 — (0.4) $ 0.8 Total restructuring reserve $ 13.8 $ 26.1 $ (37.2) $ 2.7

INVENTORIES

INVENTORIES	12 Months Ended
INVENTORIES	Dec. 31, 2022
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The Company's net inventory balances consisted of the following: December 31, December 31, 2022 2021 Finished goods $ 301.3 $ 277.0 Raw materials and supplies 159.6 125.3 Work-in-process 8.4 15.1 $ 469.3 $ 417.4

PREPAID EXPENSES AND OTHER

PREPAID EXPENSES AND OTHER	12 Months Ended
PREPAID EXPENSES AND OTHER	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER	PREPAID EXPENSES AND OTHER The Company's prepaid expenses and other balances were as follows: December 31, 2022 2021 Prepaid expenses $ 110.7 $ 52.3 Taxes (a) 24.8 36.2 Other 4.7 47.5 $ 140.2 $ 136.0 (a) Taxes for Products Corporation as of December 31, 2022 and December 31, 2021 were $20.8 million and $32.0 million, respectively.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT The Company's property, plant and equipment, net balances consisted of the following: December 31, 2022 2021 Land and improvements $ 10.3 $ 10.8 Building and improvements 40.0 43.5 Machinery and equipment 69.8 82.2 Office furniture, fixtures and capitalized software 47.2 62.6 Leasehold improvements 15.3 18.0 Construction-in-progress 11.4 8.8 Right-of-Use assets 57.6 71.4 Property, plant and equipment and Right-of-Use assets, net $ 251.6 $ 297.3 Depreciation and amortization expense on property, plant and equipment and right-of-use assets for the years ended December 31, 2022 and December 31, 2021 was $54.6 million and $66.5 million, respectively. Accumulated depreciation and amortization was $562.3 million and $551.3 million as of December 31, 2022 and December 31, 2021, respectively. In November 2022, the Bankruptcy Court approved the sale of the Company's distribution center in Jacksonville, Florida. As such, as of December 31, 2022, the Company determined that the property met the criteria to be classified as a long-lived asset held for sale. Per ASC Topic 360, "Property, Plant and Equipment," the Company subsequently measured the long-lived asset at the lower of its carrying value or fair value less any costs to sell, or approximately $2.0 million, as of December 31, 2022. Upon designation as an asset held for sale, the Company stopped recording depreciation or amortization expense on the asset and will continue to assess the fair value less any costs to sell at each reporting period until the asset is no longer classified as held for sale. Leases The Company leases facilities for executive offices, warehousing, research and development and sales operations and leases various types of equipment under operating and finance lease agreements. The majority of the Company’s real estate leases, in terms of total undiscounted payments, are located in the U.S. Impairment Considerations In accordance with ASC 360, and in conjunction with the performance of its annual impairment assessment, the Company considered whether indicators of impairment existed as of December 31, 2022 for its Property, Plant and Equipment ("PP&E"), including its Right-of-Use ("ROU") assets consisting of the Company's leases as described above. For purposes of recognition and measurement of an impairment loss, long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. An impairment loss is recognized only if the carrying amount of a long-lived asset and/or asset group is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset and/or asset group is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the long-lived asset and/or asset group and the impairment loss is measured as the amount by which the carrying amount of a long-lived asset and/or asset group exceeds its fair value. In performing such review, the Company considers several indicators of impairment, including, among other factors, the following: (i) whether there exists any significant adverse change in the extent or manner in which a long-lived asset and/or asset group is being used; (ii) whether there exists any projection or forecast demonstrating losses associated with the use of a long-lived asset and/or asset group; and (iii) whether there exists a current expectation that, more likely than not, a long-lived asset and/or asset group will be sold or otherwise disposed of significantly before the end of its previously-estimated useful life. In connection with the lease rejections that were approved by the Bankruptcy Court and were deemed effective, the associated right-of-use asset was written-off. Following its annual and interim impairment assessments, the Company concluded that the carrying amounts of its PP&E, including its lease ROU assets, were not impaired as of December 31, 2022. The following table includes disclosure related to the ASC 842 lease standard for the periods presented, after application of the applicable practical expedients and short-term lease considerations: Year Ended December 31, 2022 December 31, 2021 Lease Cost: Finance Lease Cost: Amortization of ROU assets $ 0.2 $ 0.2 Interest on lease liabilities 0.1 0.1 Operating Lease Cost 28.9 33.7 Total Lease Cost $ 29.2 $ 34.0 Other Information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases 0.1 0.1 Operating cash flows from operating leases 29.5 36.3 Financing cash flows from finance leases 0.1 0.3 December 31, 2022 December 31, 2021 ROU assets for finance leases 0.2 0.3 ROU assets for operating leases 57.3 71.0 Accumulated amortization on ROU assets for finance leases 1.0 0.8 Accumulated amortization on ROU assets for operating leases 49.1 55.9 Weighted-average remaining lease term - finance leases 0.1 years 1.1 years Weighted-average remaining lease term - operating leases 6.1 years 6.2 years Weighted-average discount rate - finance leases 15.0 % 15.0 % Weighted-average discount rate - operating leases 16.2 % 15.8 % Maturities of lease liabilities as of December 31, 2022 were as follows: Operating Leases (a) Finance Leases 2023 $ 23.1 $ 0.1 2024 18.3 0.1 2025 12.6 — 2026 11.4 — 2027 8.9 — Thereafter 28.9 — Total undiscounted cash flows $ 103.2 $ 0.2 Present value: Short-term lease liability $ 5.7 $ 0.1 Long-term lease liability 12.0 0.1 Leases subject to compromise 58.1 — Total lease liability $ 75.8 $ 0.2 Difference between undiscounted cash flows and discounted cash flows $ 27.4 $ — (a) Includes liabilities for certain leases subsequently rejected after the balance sheet date.

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, NET	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS, NET	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET 2022 Annual and Interim Impairment Tests For 2022, in assessing whether goodwill was impaired in connection with its annual impairment testing performed during the fourth quarter of 2022 using October 1st, 2022 carrying values, the Company, in accordance with ASC 350, performed a quantitative assessment for five of its reporting units, namely: (i) Revlon (ii) Elizabeth Arden Skin & Color, (iii) Elizabeth Arden Fragrances, (iv) Professional Portfolio and (v) Fragrances reporting units. The Mass Portfolio reporting unit's goodwill was written down to nil in 2020. In performing its 2022 quantitative goodwill assessments, the Company used the simplified approach allowed under ASU No. 2017-04 to test its reporting units for impairment. Based upon such assessment, the Company determined that it was more likely than not that the fair value of each of such aforementioned reporting units exceeded their respective carrying amounts for 2022. Consequently, no impairment changes were recognized during the 2022 annual goodwill impairment assessment test. The fair value of the Fragrances reporting unit exceeded its carrying amount by approximately 12%, while the fair values of the other aforementioned reporting units exceeded their carrying amounts ranging from approximately 44% to approximately 49% as of the October 1, 2022 valuation date. During the second quarter, the Company determined certain indicators of potential impairment existed that could affect inputs used in its determination of the fair value of goodwill, warranting an interim goodwill impairment analysis. These indicators included a deterioration in general macroeconomic conditions, such as the global supply chain disruptions and inflation, potential increases to costs of raw materials, adverse developments in equity and credit markets, deterioration in some of the economic channels in which the Company operates, the recent trading values of the Company's capital stock and the corresponding decline in the Company’s market capitalization. As a result, for the second quarter of 2022, the Company examined and performed quantitative interim goodwill impairment assessments for five of its aforementioned reporting units with goodwill balances, namely: (i) Revlon; (ii) Elizabeth Arden Skin and Color; (iii) Elizabeth Arden Fragrances; (iv) Fragrances; and (v) Professional Portfolio. Based upon such assessments, the Company determined that it was more likely than not that the fair values of each of its reporting units exceeded their respective carrying amounts for the second quarter of 2022. Consequently, no impairment changes were recognized during the 2022 interim goodwill impairment assessment. 2021 Annual Goodwill Impairment Testing For 2021, in assessing whether goodwill was impaired in connection with its annual impairment testing performed during the fourth quarter of 2021 using October 1, 2021 carrying values, the Company, in accordance with ASC 350, performed a qualitative assessment for its Revlon reporting unit and quantitative assessments for its (i) Elizabeth Arden Skin and Color, (ii) Elizabeth Arden Fragrances, (iii) Fragrances, and (iv) Professional Portfolio reporting units (as previously noted, the Mass Portfolio reporting unit no longer has any goodwill associated with it starting from the second quarter of 2020). In performing its 2021 annual qualitative goodwill assessment, the Company considered, among other factors, the financial performance of the Revlon reporting unit, expected future cash flows and the results of previous quantitative assessments of the Revlon reporting unit. Based upon such assessment, the Company determined that it was more likely than not that the fair value of its Revlon reporting unit exceeded its respective carrying amount for 2021. In performing its 2021 quantitative goodwill assessments, the Company used the simplified approach allowed under ASU No. 2017-04 to test its (i) Elizabeth Arden Skin and Color, (ii) Elizabeth Arden Fragrances, (iii) Professional Portfolio and (iv) Fragrances reporting units for impairment. Based upon such assessment, the Company determined that it was more likely than not that the fair value of each of such aforementioned reporting units exceeded their respective carrying amounts for 2021. Consequently, no additional impairment changes were recognized during the 2021 annual impairment assessment test. 2022 Annual Impairment Assessment Inputs and Assumptions Considerations The above-mentioned fair values were primarily determined using a weighted average market and income approach. The income approach requires several assumptions including those regarding future sales growth, EBITDA (earnings before interest, taxes, depreciation and amortization) margins, and capital expenditures, which are the basis for the information used in the discounted cash flow model. The weighted-average cost of capital used in the income approach ranged from 10.5% to 13.0%, with a perpetual growth rate of 2%. For the market approach, the Company considered the market comparable method based upon total enterprise value multiples of other comparable publicly-traded companies. The key assumptions used to determine the estimated fair values of the Company's reporting units for its annual assessment included the expected success of the Company's future new product launches, the Company's achievement of its expansion plans, the Company's realization of its cost reduction initiatives and other efficiency efforts. If such plans and assumptions do not materialize as anticipated, or if there are further challenges in the business environment in which the Company's reporting units operate, a resulting change in actual results from the Company's key assumptions could have a negative impact on the estimated fair values of the reporting units, which could require the Company to recognize additional impairment charges in future reporting periods. The inputs and assumptions utilized in the impairment analysis are classified as Level 3 inputs in the fair value hierarchy as defined in ASC Topic 820, “Fair Value Measurements.” The following table presents the changes in goodwill by segment for the year ended December 31, 2022: Revlon Portfolio Elizabeth Arden Fragrances Total Balance at January 1, 2021 $ 265.4 $ 87.9 $ 89.5 $ 120.9 $ 563.7 Foreign currency translation adjustment (0.4) (0.1) (0.2) (0.2) (0.9) Balance at December 31, 2021 $ 265.0 $ 87.8 $ 89.3 $ 120.7 $ 562.8 Foreign currency translation adjustment (0.3) (0.1) (0.1) (0.1) (0.6) Balance at December 31, 2022 $ 264.7 $ 87.7 $ 89.2 $ 120.6 $ 562.2 Cumulative goodwill impairment charges (a) $ (166.2) (a) Amount refers to cumulative goodwill impairment charges related to impairments recognized in 2015, 2017, 2018 and 2020; no impairment charges were recognized during the years ended December 31, 2022 and 2021. Intangible Assets, Net Finite-Lived Intangibles 2022 Annual and Interim Impairment Tests In accordance with ASC Topic 360, and in conjunction with the performance of its 2022 annual goodwill impairment assessment, the Company reviewed its finite-lived intangible assets for impairment. In performing its review, the Company makes judgments about the recoverability of its purchased finite-lived intangible assets whenever events or changes in circumstances indicate that an impairment to its finite-lived intangible assets may exist. The Company also considers several indicators of impairment, including, among other factors, the following: (i) whether there exists any significant adverse change in the extent or manner in which a long-lived asset and/or asset group is being used; (ii) whether there exists any projection or forecast demonstrating losses associated with the use of a long-lived asset and/or asset group; and (iii) whether there exists a current expectation that, more likely than not, a long-lived asset and/or asset group will be sold or otherwise disposed of significantly before the end of its previously-estimated useful life. The carrying amount of a finite-lived intangible asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the finite-lived intangible asset and/or asset group and the impairment loss is measured as the amount by which the carrying amount of the finite-lived intangible asset exceeds its fair value. Based upon such assessment, no impairment charges were recognized related to the carrying value of any of the Company's finite-lived intangible assets as a result of the 2022 annual impairment test. During the second quarter, the Company determined certain indicators of potential impairment existed that could affect the recoverability of its finite-lived intangibles, warranting an interim impairment analysis, in accordance with ASC Topic 360. In addition to the aforementioned indicators, the Company assessed the deterioration in general macroeconomic conditions, such as the global supply chain disruptions and inflation. Based upon such assessment, the Company recognized $18.7 million of non-cash impairment charges related to certain finite-lived intangible assets, within the Company's Mass Portfolio reporting unit during the second quarter of 2022. The recoverability of the Company's finite-lived intangible assets were determined based on the undiscounted cash flows method and fair value was determined based on the multi-period excess earnings method. 2021 Annual Impairment Test No impairment charges were recognized related to the carrying value of any of the Company's finite-lived intangible assets as a result of the 2021 annual impairment test. Indefinite-Lived Intangibles 2022 Annual and Interim Impairment Tests In accordance with ASC Topic 350, and in conjunction with the performance of its 2022 annual goodwill impairment assessment, the Company also reviewed its indefinite-lived intangible assets, consisting of certain trade names, using October 1, 2022 carrying values, similar to goodwill. The Company performed quantitative assessments of its indefinite-lived intangible assets considering, among other factors, the financial performance of certain asset groups within its reporting units and the Company's expected future cash flows. No impairment charges were recognized related to the carrying value of any of the Company's indefinite-lived intangible assets as a result of the 2022 annual impairment test. The fair values determined as part of the Company’s indefinite-lived intangibles quantitative analysis exceeded their carrying amounts ranging from approximately 12% to approximately 76% as of the October 1, 2022 valuation date. In connection with the interim goodwill impairment assessment for the second quarter of 2022, the Company also reviewed indefinite-lived intangible assets, consisting of certain trade names, in accordance with ASC Topic 350. Based upon such assessment, the Company recognized $5.6 million of non-cash impairment charges related to certain indefinite-lived intangible assets within the Company's Mass Portfolio reporting unit during the second quarter of 2022. The fair values of the Company's indefinite-lived intangible assets were determined based on the relief from royalty method. 2021 Annual Impairment Test No impairment charges were recognized related to the carrying value of any of the Company's indefinite-lived intangible assets as a result of the 2021 annual impairment test. Inputs and Assumptions Considerations For the quantitative assessments, the recoverability of the Company's finite-lived intangible assets were determined based on the undiscounted cash flows method and fair value was determined based on the multi-period excess earnings method. The fair values of the Company's indefinite-lived intangible assets were determined based on the relief from royalty method. The inputs and assumptions utilized in the impairment analyses are classified as Level 3 inputs in the fair value hierarchy as defined in ASC Topic 820, “Fair Value Measurements.” The 2022 impairment charges were included as a separate component of operating income within the "Impairment charges" caption on the face of the Company's Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2022. $24.3 million total impairment charges were recognized related to the carrying value of any of the Company's indefinite-lived and finite-lived intangible assets during the year ended December 31, 2022. A summary of such impairment charges by segments is included in the following table: Year Ended December 31, 2022 Revlon Portfolio Elizabeth Arden Fragrances Total Finite-lived intangible assets $ — $ 18.7 $ — $ — $ 18.7 Indefinite-lived intangible assets — 5.6 — — 5.6 Total Intangibles Impairment $ — $ 24.3 $ — $ — $ 24.3 In connection with recognizing the intangible assets impairment charges for the year ended December 31, 2022, the Company recognized a tax benefit of approximately $0.2 million. The following tables present details of the Company's total intangible assets as of December 31, 2022 and December 31, 2021: December 31, 2022 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 269.6 $ (155.1) $ (5.3) $ 109.2 11 Customer relationships 244.6 (134.8) (10.9) 98.9 9 Patents and internally-developed intellectual property 24.4 (18.6) (2.5) 3.3 5 Distribution rights 31.0 (10.9) — 20.1 12 Other 1.3 (1.3) — — 0 Total finite-lived intangible assets $ 570.9 $ (320.7) $ (18.7) $ 231.5 Indefinite-lived intangible assets: Trade names (a) $ 108.2 N/A $ (5.6) $ 102.6 Total indefinite-lived intangible assets $ 108.2 N/A $ (5.6) $ 102.6 Total intangible assets $ 679.1 $ (320.7) $ (24.3) $ 334.1 December 31, 2021 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 270.8 $ (142.9) $ — $ 127.9 12 Customer relationships 247.2 (122.7) — 124.5 10 Patents and internally-developed intellectual property 23.8 (17.4) — 6.4 5 Distribution rights 31.0 (9.2) — 21.8 13 Other 1.3 (1.3) — — 0 Total finite-lived intangible assets $ 574.1 $ (293.5) $ — $ 280.6 Indefinite-lived intangible assets: Trade names (a) $ 111.6 N/A $ — $ 111.6 Total indefinite-lived intangible assets $ 111.6 N/A $ — $ 111.6 Total intangible assets $ 685.7 $ (293.5) $ — $ 392.2 (a) Indefinite-lived trade names carrying amount includes accumulated impairment of $33.1 million from 2020. Amortization expense for finite-lived intangible assets was $30.6 million and $34.4 million for the year ended December 31, 2022 and 2021, respectively. The following table reflects the estimated future amortization expense for each period presented, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of December 31, 2022: Estimated Amortization Expense 2023 $ 26.6 2024 24.2 2025 24.1 2026 23.7 2027 22.8 Thereafter 110.1 Total $ 231.5

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	Dec. 31, 2022
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES The Company's accrued expenses and other current liabilities consisted of the following: December 31, December 31, 2022 2021 Advertising, marketing and promotional costs $ 90.1 $ 113.3 Sales returns and allowances 83.1 92.3 Compensation and related benefits 66.3 33.7 Professional services and insurance 49.6 28.5 Taxes 24.5 52.8 Freight and distribution costs 15.1 18.4 Interest 8.7 31.3 Short-term lease liability 5.7 12.9 Restructuring reserve 0.4 2.7 Software 0.4 2.2 Other (a) 43.1 43.9 Total $ 387.0 $ 432.0

DEBT

DEBT	12 Months Ended
DEBT	Dec. 31, 2022
Debt Disclosure [Abstract]
DEBT	DEBT The table below details the Company's debt balances, net of discounts and debt issuance costs. December 31, December 31, 2022 2021 Debt DIP Term Loan Facility due 2023 (a) $ 575.0 $ — SISO DIP ABL Facility due 2023 (a) 130.0 — Tranche A DIP ABL Facility due 2023 (a) 41.8 — Spanish Government Loan due 2025 0.2 0.2 2021 Foreign Asset-Based Term Facility due 2024 (a)(d) — 71.2 Amended 2016 Revolving Credit Facility (Tranche A) due 2024 (c) — 108.0 SISO Term Loan Facility due 2024 (c) — 126.2 2020 ABL FILO Term Loans due 2023 (f) — 50.0 2020 Troubled-debt-restructuring: future interest (e) — 42.6 2020 BrandCo Term Loan Facility due 2025 (b)(f)(g) — 1,749.7 2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025 (h) — 867.9 6.25% Senior Notes due 2024 (i) — 426.9 Debt $ 747.0 $ 3,442.7 Debt subject to compromise 2020 ABL FILO Term Loans due 2023 (f) 50.0 — 2020 Troubled-debt-restructuring: future interest (e) 36.0 — 2020 BrandCo Term Loan Facility due 2025 (b)(f)(g) 1,995.3 — 2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025 (h) 872.4 — 6.25% Senior Notes due 2024 (i) 431.3 — Debt subject to compromise (b) 3,385.0 — Total debt, prior to reclassification to Liabilities subject to compromise 4,132.0 3,442.7 Less current portion () (746.9) (137.2) Less amounts reclassified to Liabilities subject to compromise $ (3,385.0) $ — Long-term debt $ 0.1 $ 3,305.5 Short-term borrowings () $ 0.2 $ 0.7 () At December 31, 2022, the Company classified $746.9 million as its current portion of long-term debt, comprised primarily of $575.0 million of short term debt DIP term loans, $130.0 million of short term debt DIP SISO loans and $41.8 million short term debt DIP Tranche A Revolver loans. At December 31, 2021, the Company classified $137.2 million as its current portion of long-term debt, comprised primarily of $108.0 million of net borrowings under the Amended 2016 Revolving Credit Facility, net of debt issuance costs, $18.5 million of payments under the 2020 BrandCo Term Loan Facility due within one year and $9.2 million of payments on the 2016 Term Loan Facility. See below in this Note 8, "Debt," for details regarding the Company's recent debt-related transactions. (**) The weighted average interest rate on these short-term borrowings outstanding at both December 31, 2022 and 2021 was 11.4%. Current Year Debt Transactions (a) Debtor-in-Possession Financing On June 17, 2022, the Bankruptcy Court approved the DIP Facilities on an interim basis pursuant to the Interim Order for the DIP Facilities and the closing of the following facilities occurred. On June 17, 2022, all or certain of the Debtors entered into (i) a superpriority, senior secured and priming debtor-in-possession asset-based revolving credit facility (the “DIP ABL Facility”), evidenced by a term sheet, in the maximum aggregate principal amount of $400 million, with certain financial institutions party thereto as lenders and MidCap Funding IV Trust, as administrative agent and collateral agent, (ii) a superpriority, senior secured and priming debtor-in-possession term loan credit facility (the “DIP Term Loan Facility”), in the aggregate principal amount of $575 million, with certain financial institutions party thereto as lenders and Jefferies Finance, LLC, as administrative agent and collateral agent, and (iii) a superpriority junior secured debtor-in-possession intercompany credit facility (the “Intercompany DIP Facility” and, together with the DIP ABL Facility and the DIP Term Loan Facility, the “DIP Facilities”) with the Debtors that are BrandCos (as defined in the BrandCo Credit Agreement, dated as of May 7, 2020 (as amended, modified or supplemented from time to time, the “2020 BrandCo Credit Agreement”), by and among Products Corporation, the Company, the other loan parties and lenders party thereto and Jefferies Finance LLC, as administrative agent and each collateral agent) (the “BrandCos”). On June 30, 2022, the Company and Products Corporation entered into that certain Super-Priority Senior Secured Debtor-in-Possession Asset-Based Credit Agreement (the “DIP ABL Credit Agreement”), by and among Products Corporation, as the Borrower, the Company, as Holdings, the lenders party thereto and MidCap Funding IV Trust, as Administrative Agent and Collateral Agent, which evidences the DIP ABL Facility and establishes certain additional terms and conditions that govern the DIP ABL Facility. On August 2, 2022, the Bankruptcy Court approved the DIP Facilities on a final basis by entering the Final Order for the DIP Facilities (as defined herein). Borrowings of $575 million ($375 million was drawn on June 17, 2022 and $200 million was drawn on Aug 3, 2022) under the DIP Term Loan Facility and borrowings under the DIP ABL Facility are being used to, among other things, (i) refinance certain obligations under the Amended 2016 Revolving Credit Agreement and the 2021 Foreign Asset-Based Term Agreement and (y) for general corporate purposes. The DIP ABL Facility, among other things, provides for (i) an asset-based revolving credit facility in the maximum aggregate amount of $270 million (the “Tranche A DIP ABL Facility”), the initial proceeds of which were used to refinance the Tranche A Revolving Secured Obligations (as defined in the Amended 2016 Revolving Credit Agreement), and (ii) an asset-based term loan facility in the amount of $130 million (the “SISO DIP ABL Facility”), the proceeds of which were used to refinance the SISO Secured Obligations (for the DIP Facilities). The remaining proceeds of the DIP ABL Facility will be used for general corporate purposes of the Debtors, including to pay expenses in connection with the Cases, in accordance with the terms of the Final Order (as defined in the Amended 2016 Revolving Credit Agreement). The borrowing base in respect of the Tranche A DIP ABL Facility is consistent with the borrowing base under the Amended 2016 Revolving Credit Agreement (without giving effect to the accommodation provided for in Amendment No. 9 thereto and subject to an availability reserve to be determined by MidCap Funding Trust IV subject to the terms of the DIP ABL Facility and a carve-out reserve for certain professional fees) and is subject to certain customary reserves. The maturity date of the DIP ABL Facility is the earliest of (i) June 17, 2023 (the “Scheduled Maturity Date”), with an option to extend to the earlier of 180 days after the Scheduled Maturity Date and the extended maturity date of the DIP Term Loan Facility following the exercise by Products Corporation of its option to extend the maturity date thereunder; (ii) the effective date of any chapter 11 plan for the reorganization of any Debtor; (iii) the consummation of any sale or other disposition of all or substantially all of the assets of the Debtors pursuant to Bankruptcy Code §363; (iv) the date of the acceleration of the DIP ABL Facility and termination of the corresponding commitments; (v) the date the Court orders the conversion of the Cases of any of the Debtors to a chapter 7 liquidation, (vi) the rejection or termination of the BrandCo License Agreements (as defined in the DIP ABL Credit Agreement) and (vii) the dismissal of the Cases of any Debtor without the consent of the holders of more than 50% of the loans and commitments under the Tranche A DIP ABL Facility. The outstanding principal of the DIP ABL Facility is due and payable in full on the maturity date. The DIP ABL Facility is secured by a perfected (i) first priority priming security interest and lien on substantially all assets of the Debtors (other than the BrandCos and Beautyge I, an exempted company incorporated in the Cayman Islands (“Beautyge I”)) constituting ABL Facility First Priority Collateral (as defined in the DIP ABL Facility), (ii) junior priority priming security interest and lien on substantially all assets of the Debtors (other than the BrandCos and Beautyge I) constituting Term Facility First Priority Collateral (as defined in the DIP ABL Facility), and (iii) security interests and liens on substantially all assets of the Debtors (other than the BrandCos and Beautyge I) that were not, on the Petition Date, subject to valid, unavoidable and perfected security interests and liens, pursuant to Bankruptcy Code §364(c)(2), with the following priority: if such collateral is of the same nature, scope and type as (a) ABL Facility First Priority Collateral, on a first priority basis, and (b) Term Facility First Priority Collateral, on a junior priority basis subject to the liens in favor of the DIP Term Loan Facility, the Intercompany DIP Facility and any adequate protection liens granted to certain of Products Corporation’s secured creditors (the collateral for the DIP ABL Facility, the “Opco DIP Collateral”). The DIP ABL Facility is subject to certain customary and appropriate conditions for financings of similar type. Loans under the Tranche A DIP ABL Facility bear interest at a rate equal to an adjusted base rate plus 2.50% per annum, and loans under the SISO DIP ABL Facility bear interest at a rate equal to an adjusted base rate plus 4.75% per annum. In addition, the DIP ABL Facility requires payment of the following fees: (i) a closing fee equal to 1.00% of the amount of the commitments in respect of the Tranche A DIP ABL Facility, which was payable upon the closing of the DIP ABL Facility on June 17, 2022; (ii) a collateral management fee equal to 1.00% per annum of the average daily amount of outstanding loans under the Tranche A DIP ABL Facility; (iii) a commitment fee equal to 0.50% per annum of the average daily amount of unused commitments under the Tranche A DIP ABL Facility; and (iv) an exit fee equal to 0.50% of the principal amount of the commitments in respect of the Tranche A DIP ABL Facility plus the aggregate principal amount of the SISO DIP ABL Facility, payable upon the termination of the DIP ABL Facility. The DIP ABL Facility is subject to customary affirmative and negative covenants and events of default for postpetition financing of this type, including, without limitation, customary “milestones” for progress in the Cases (including, without limitation, the filing of a disclosure statement to solicit votes on a plan of reorganization and the entry of an order by the Court confirming such plan of reorganization), a covenant requiring Products Corporation to repay loans in the event that Products Corporation and its subsidiaries hold cash and cash equivalents in excess of a specified amount and a covenant requiring that actual receipts, disbursements and net cash flow do not deviate from the amounts set forth in the applicable budget of the Debtors by more than certain specified amounts. The DIP Term Loan Facility, among other things, provides for a term loan facility in the maximum aggregate amount of $1,025 million, $575 million of which is committed and a portion of the proceeds of which were used to refinance obligations under the 2021 Foreign Asset-Based Term Agreement. The remainder of the proceeds will be used for general corporate purposes of the Debtors, including to pay expenses in connection with the Cases, in accordance with the terms of the Final Order for the DIP Facilities. The maturity date of the DIP Term Loan Facility is the earliest of (i) June 17, 2023, with an option to extend by up to 180 days at the option of Products Corporation; (ii) the effective date of any chapter 11 plan for the reorganization of any Debtor; (iii) the consummation of any sale or other disposition of all or substantially all of the assets of the Debtors pursuant to Bankruptcy Code §363; and (iv) the date of acceleration or termination of the DIP Term Loan Facility in accordance with the definitive documents governing the DIP Term Loan Facility. The outstanding principal of the DIP Term Loan Facility is due and payable in full on the maturity date. The DIP Term Loan Facility is secured by a perfected (i) first priority priming security interest and lien on the Term Facility First Priority Collateral, (ii) junior priority priming security interest and lien on the ABL Facility First Priority Collateral, (iii) a first priority priming security interest and lien on substantially all the assets of the BrandCos and Beautyge I, and (iv) security interests and liens on substantially all assets of the Debtors that were not, on the Petition Date, subject to valid, unavoidable and perfected security interests and liens, pursuant to Bankruptcy Code §364(c)(2), with the following priority: if such collateral is of the same nature, scope and type as (a) Term Facility First Priority Collateral, on a first priority basis, and (b) ABL Facility First Priority Collateral, on a junior priority priming basis subject to the liens in favor of the DIP ABL Facility and any adequate protection liens granted to certain of Products Corporation’s secured creditors. In addition, the DIP Term Loan Facility is guaranteed by the obligors under, and secured by substantially the same assets that secured, the 2021 Foreign Asset-Based Term Facility. The DIP Term Loan Facility includes certain customary and appropriate conditions for financings of similar type. Loans under the DIP Term Loan Facility bear interest at a rate equal to, at the option of Products Corporation, the secured overnight financing rate plus 7.75% per annum or an adjusted base rate plus 6.75% per annum. In addition, the DIP Term Loan Facility provides for the following discounts and premiums: (i) an upfront discount equal to 1.00% of the amount of each borrowing thereunder, payable at the time of such borrowing; (ii) a backstop premium equal to 1.50% of the total commitments under the DIP Term Loan Facility, which was payable upon the closing of the DIP Term Loan Facility on June 17, 2022; (iii) a maturity extension premium equal to 0.50% of the amounts of the loans and commitments outstanding at the time of such extension, payable in the event the maturity date of the DIP Term Loan Facility is extended as described above; and (iv) a repayment premium equal to 1.00% of the principal amount of any loans under the DIP Term Loan Facility that are repaid, payable at the time of such repayment. The DIP Term Loan Facility is subject to customary affirmative and negative covenants and events of default for postpetition financings of this type, including, without limitation, customary “milestones” for progress in the Cases (including, without limitation, the filing of a disclosure statement to solicit votes on a plan of reorganization and the entry of an order by the Court confirming such plan of reorganization), a covenant to maintain minimum liquidity and a covenant requiring that actual receipts, disbursements and net cash flow do not deviate from the amounts set forth in the applicable budget of the Debtors by more than certain specified amounts. Pursuant to the Intercompany DIP Facility, term loans are automatically deemed to be provided by the BrandCos to Products Corporation in the amount of, and in satisfaction of the obligation of Products Corporation to pay, amounts payable from time to time by Products Corporation to the BrandCos under the BrandCo License Agreements. The loans under the Intercompany DIP Facility are secured by a fully perfected security interest and lien on all of the Opco DIP Collateral, immediately junior to the liens and security interests on the Opco DIP Collateral securing the DIP Term Loan Facility. The loans under the Intercompany DIP Facility (i) bear interest at a rate equal to an adjusted base rate plus 6.75%, which interest is payable in kind, and (ii) mature on the maturity date of the DIP Term Loan Facility. The foregoing description of the DIP Facilities does not purport to be complete and is qualified in its entirety by reference to (i) the Super-Priority Senior Secured Debtor-in-Possession Asset-Based Credit Agreement, dated as of June 30, 2022, by and among Revlon Consumer Products Corporation, a debtor and debtor-in-possession under chapter 11 of the Bankruptcy Code, as the Borrower, Revlon, Inc., a debtor and debtor-in-possession under chapter 11 of the Bankruptcy Code, as Holdings, the lenders party thereto and MidCap Funding IV Trust, as Administrative Agent and Collateral Agent, which was attached as an exhibit to the Company’s and Products Corporation’s Current Report on Form 8-K filed with the SEC on July 7, 2022, (ii) the Superpriority Senior Secured Debtor-in-Possession Credit Agreement, dated as of June 17, 2022, by and among Revlon Consumer Products Corporation, a debtor and debtor-in-possession under chapter 11 of the Bankruptcy Code, as the Borrower, Revlon, Inc., a debtor and debtor-in-possession under chapter 11 of the Bankruptcy Code, as Holdings, the lenders party thereto and Jefferies Finance LLC, as Administrative Agent and Collateral Agent, which was attached as an exhibit to the Company’s and Products Corporation’s Report on Form 8-K filed with the SEC on June 23, 2022 and (iii) the Interim Order (i) authorizing the debtors to (a) obtain postpetition financing and (b) use cash collateral, (ii) granting liens and providing superpriority administrative expense status, (iii) granting adequate protection to the prepetition secured parties, (iv) modifying the automatic stay, (v) scheduling a final hearing, and (vi) granting related relief (collectively clauses (iii)(i)-(vi), the “Interim Order for the DIP Facilities”), and (iv) the Final Order (i) authorizing the debtors to (a) obtain postpetition financing and (b) use cash collateral, (ii) granting liens and providing superpriority administrative expenses status, (iii) granting adequate protection to the prepetition secured parties, (iv) modifying the automatic stay, and (v) granting related relief (collectively clauses (iv)(i)-(vi), the "Final Order for the DIP Facilities"). The Company incurred approximately $18.5 million of new debt issuance costs in connection with the DIP Facilities, which were expensed during the year-ended December 31, 2022, to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss. Amendment No. 9 to the Amended 2016 Revolving Credit Agreement: Tranche A - Revolving Credit Facility and Second-In, Second-Out ("SISO") Term Loan Facility On March 31, 2022, Products Corporation entered into Amendment No. 9 (“Amendment No. 9) to the asset-based revolving credit agreement, dated as of September 7, 2016, by and among Products Corporation and certain of its subsidiaries, as borrowers, the Company, as holdings, the lenders party thereto and Citibank, N.A., as administrative agent and collateral agent (as amended, the "Amended 2016 Revolving Credit Agreement" and the credit facility thereunder, the "Amended 2016 Revolving Credit Facility"). Amendment No. 9, among other things, made certain changes to the calculation of the borrowing base. Amendment No. 9 had the effect of temporarily increasing the borrowing base under the Amended 2016 Revolving Credit Agreement by up to $25 million until the earlier of (i) September 29, 2022 and (ii) the occurrence of an event of default or payment default (the “Amendment No. 9 Accommodation Period”). During the Amendment No. 9 Accommodation Period, Amendment No. 9 also established a reserve against availability under the Amended 2016 Revolving Credit Agreement in the amount of $10 million until June 29, 2022 and $15 million thereafter. Products Corporation was required to pay customary fees in connection with Amendment No. 9. The Company incurred approximately $1.8 million of new debt issuance costs in connection with Amendment No. 9 to the 2016 Revolving Credit Agreement and SISO Term Loan Facility , which were expensed during the second quarter to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss. The temporary increase in advance rates put in place by Amendment No. 9 is not included in the DIP ABL Facility. First Amendment to 2021 Foreign Asset-Based Term Agreement On March 30, 2022, Revlon Finance LLC, a Delaware limited liability company and wholly-owned subsidiary of Revlon (the “FABTL Borrower”), entered into the First Amendment (the “First Amendment”) to the 2021 Foreign Asset-Based Term Agreement. The First Amendment, among other things, made certain changes to the calculation of the borrowing base that had the effect of temporarily increasing the borrowing base for one year after the effective date of the First Amendment. Initially the increase in the borrowing base was estimated to be approximately $7 million. The FABTL Borrower was required to pay customary fees in connection with the First Amendment. A portion of the proceeds of the DIP Term Loan Facility was used to refinance the 2021 Foreign Asset-Based Term Facility. (b) Contractual interest on debt subject to compromise and adequate protection payments Effective as of the Petition Date, we ceased recognizing interest expense on outstanding pre-petition debt subject to compromise other than the tranche Term B-1 loans of the 2020 Brandco Term Loan Facility due 2025. In connection with the Debtor’s voluntary filing under Chapter 11, interest was stayed on the Company’s 2020 ABL FILO Term Loans due 2023, 2016 Term Loan Facility, 6.25% Senior Notes and Tranches B-2 and B-3 of the 2020 BrandCo Term Loan Facility. Approximately $76.5 million of interest was stayed, which relates to prepetition debt obligations classified within liabilities subject to compromise that did not receive adequate protection payments. During the Chapter 11 proceeding, the Bankruptcy Court has the ability to issue orders pursuant to sections 361, 363(e) and 364(d) of the Bankruptcy Code granting adequate protection payments to secured parties under certain lending facilities in order to protect their interests in the pre-petition collateral. On June 17, 2022, in connection with the DIP Term Loan agreement, the Bankruptcy Court issued an interim order, which was approved on a final basis on August 2, 2022, providing that the holders of tranche Term B-1 loans shall continue to receive quarterly payments in an amount equal to the interest that would otherwise be payable in cash, as well as interest to be paid in kind on the outstanding Term B-1 loans. The interest rate on the tranche Term B-1 loans was reset as a result of the Bankruptcy Court’s order, as such the Debtors are applying a LIBOR base rate to derive the quarterly payments to be paid in cash. During the period, the Company paid the Term B-1 holders $62.9 million that approximates the quarterly interest that otherwise would have been paid. Furthermore, consistent with the order, the Company accrued $18.8 million of paid-in-kind interest under the terms of the prepetition 2020 Brandco Term Loan Facility agreement at the non-default rate that would otherwise be owed to the prepetition BrandCo Lenders in accordance with the 2020 Brandco Term Loan Facility agreement. Default interest due under the terms of the prepetition 2020 Brandco Term Loan Facility agreement will accrue and be paid in kind in respect of the Term B-1 Loans in accordance with the 2020 Brandco Term Loan Facility agreement. During 2022, in accordance with ASC 852, an adjustment for an allowed claim of $98.6 million was recorded in relation to the Applicable Premium (as defined in the 2020 BrandCo Credit Agreement and stipulated in the Final DIP Order) on the Term B-1 loan. The adjustment was recorded to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss. Previous Years' Debt Transactions (c) Amendment No. 8 to the Amended 2016 Revolving Credit Agreement: Tranche A - Revolving Credit Facility and Second-In, Second-Out ("SISO") Term Loan Facility On May 7, 2021, Products Corporation entered into Amendment No. 8 to the Amended 2016 Revolving Credit Agreement (“Amendment No. 8”). Amendment No. 8, among other things, made certain amendments pursuant to which: (i) the maturity date applicable to the “Tranche A” revolving loans and SISO Term Loan Facility (as defined further below in this section within "Amendment No. 7 to the Amended 2016 Revolving Credit Agreement: Tranche A - Revolving Credit Facility and SISO Term Loan Facility" ) was extended from June 8, 2023 to May 7, 2024, subject to a springing maturity to the earlier of: (x) 91 days prior to the maturity of the 2016 Term Loan Facility on September 7, 2023, to the extent such term loans are then outstanding, and (y) to the extent the Company’s first-in, last-out term loans (the “2020 ABL FILO Term Loans”) are then outstanding, the earliest stated maturity of the 2020 ABL FILO Term Loans ; (ii) the commitments under the “Tranche A” revolving facility were reduced from $300 million to $270 million and under the SISO Term Loan Facility were upsized from $100 million to $130 million, (iii) the financial covenant was changed from (A)(x) a minimum excess availability requirement of $20 million when the fixed charge coverage ratio is greater than 1.00x or (y) a minimum excess availability requirement of $30 million when the fixed charge coverage ratio is less than 1.00x to (B) a springing minimum fixed charge coverage ratio of 1.00x when excess availability is less than $27.5 million, (iv) certain advance rates in respect of the borrowing base under the credit agreement were increased, and (v) the perpetual cash dominion requirement was replaced with a springing cash dominion requirement triggered only when excess availability is less than $45 million. In addition, Amendment No. 8 increased the interest rate margin applicable to the “Tranche A” revolving loans to 3.75% from a range of 2.50-3.00% and decreased the LIBOR “floor” applicable thereto from 1.75% to 0.50%. On May 7, 2021, the Company also entered into a successor agent appointment and agency transfer agreement pursuant to which MidCap Funding IV Trust ("MidCap") succeeded Citibank, N.A. as the collateral agent and administrative agent for the Amended 2016 Revolving Credit Agreement. Products Corporation paid certain customary fees to MidCap and the lenders under the Amended 2016 Revolving Credit Facility in connection with Amendment No. 8. Amendment No. 8 included an extinguishment, as defined by ASC 470, Debt, with the prior lenders under the Company's Tranche A Revolving Credit facility and the substitution of such lenders under the revolving credit facility with a new lender, MidCap, with which the Company had no prior loans outstanding . In connection with this transaction: • Fees of $0.8 million paid to the old lenders that were extinguished under the Tranche A Revolving Credit facility were expensed within SG&A on the Company's Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2021 ; • Deferred financing costs associated with the extinguished, old lenders prior to the effective date of Amendment No. 8, amounting to approximately $4.7 million, were expensed within "Amortization of debt issuance costs” on the Company's Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2021 ; and • Fees of approximately $2.1 million paid to the new lender and third parties were recorded as deferred financing costs and are amortized in accordance with the straight-line method over the revised term of Tranche A through May 7, 2024. • During the second quarter of 2022, the deferred financing costs were expensed to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss in accordance with ASC 852. The above-mentioned Amendment No. 8 also included an extinguishment and a modification of a term loan in connection with the existing SISO Term Loan Facility. More specifically, in accordance with ASC 470, Debt: • Extinguishment accounting was applied to one existing prior lender, which was no longer involved with the SISO Term Loan Facility after Amendment No. 8. In connection with such extinguishment, deferred financing costs of approximately $1.4 million were expensed within "Amortization of debt issuance costs” on the Company's Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2021; and • Modification accounting was applied to those exiting lenders for which the cash flow effect between the amount owed to them before and after the consummation of Amendment No. 8, on a present value basis, was less than 10% and, thus, the debt instruments were not considered to be substantially different. In connection with such modification, fees of approximately $0.9 million paid to the lenders were recorded as deferred financing costs and are amortized within "Amortization of debt issuance costs” (together with previously exiting deferred financing costs associated with these lenders of approximately $4.0 million), in accordance with the new effective interest rate computed over the revised term of the SISO Term Loan Facility. Additionally, approximately $0.4 million of fees paid to third parties were expensed within SG&A on the Company's Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2021. • During the second quarter of 2022, the deferred financing costs were expensed to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss in accordance with ASC 852. (c) Amendment No. 7 to the Amended 2016 Revolving Credit Agreement: Tranche A - Revolving Credit Facility and SISO Term Loan Facility On March 8, 2021, Products Corporation entered into Amendment No. 7 to the Amended 2016 Revolving Credit Agreement (“Amendment No. 7”). Amendment No. 7, among other things, made certain amendments pursuant to which: (i) the maturity date applicable to the “Tranche A” revolving loans under the Amended 2016 Revolving Credit Agreement was extended from September 7, 2021 to June 8, 2023; (ii) the commitments under the “Tranche A” revolving facility were reduced from $400 million to $300 million; and (iii) a new $100 million senior secured second-in, second-out term loan facility maturing June 8, 2023 (the “SISO Term Loan Facility”) was established and Products Corporation borrowed $100 million of term loans thereunder. Except as to pricing, maturity, enforcement priority and certain voting rights, the terms of the SISO Term Loan Facility are substantially consistent with the first-in, last-out “Tranche B” term loan facility under the Amended 2016 Revolving Credit Agreement, including as to guarantees and collateral. Term loans under the SISO Term Loan Facility accrue interest at the LIBOR rate, subject to a floor of 1.75%, plus a margin of 5.75%. In addition, Amendment No. 7 increased the interest rate margin applicable to the “Tranche A” revolving loans by 0.50% to a range of 2.50% to 3.0%, depending on average excess revolving availability. Products Corporation paid certain customary fees to Citibank, N.A. and the lenders under the Amended 2016 Revolving Credit Facility in connection with Amendment No. 7. Amendment No. 7 represented an exchange of an existing revolving credit agreement with a new revolving credit agreement with the same lenders as defined by ASC 470, Debt, under the revolving credit facility. All pre-existing unamortized deferred financing costs associated with the old revolving credit agreement of approximately $0.8 million were added to the newly incurred deferred financing costs of approximately $4.2 million and their total of approximately $5.1 million started to be amortized in accordance with the straight-line method over the term of Tranche A through June 8, 2023. Additionally, approximately $4.3 million of new deferred financing costs were incurred in connection with the SISO Term Loan Facility with the new lenders, which are amortized in accordance with the effective interest method over the term of the facility. (d) 2021 Foreign Asset-Based Term Facility On March 2, 2021 (the “2021 ABTL Closing Date”), Revlon Finance LLC (the “ABTL Borrower”), a wholly owned indirect subsidiary of Products Corporation, certain foreign subsidiaries of Products Corporation party thereto as guarantors, the lenders party thereto and Blue Torch Finance LLC, as administrative agent and collateral agent (the “ABTL Agent”), entered into an Asset-Based Term Loan Credit Agreement (the “2021 Foreign Asset-Based Term Agreement”, and the term loan facility thereunder, the “2021 Foreign Asset-Based Term Facility”). A portion of the proceeds of the DIP Term Loan Facility was used to refinance the 2021 Foreign Asset-Based Term Facility. Principal and Maturity : The 2021 Foreign A

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Assets and liabilities are required to be categorized into three levels of fair value based upon the assumptions used to value the assets or liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing the fair value measurement of assets and liabilities are as follows: • Level 1: Fair valuing the asset or liability using observable inputs, such as quoted prices in active markets for identical assets or liabilities; • Level 2: Fair valuing the asset or liability using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active; and • Level 3: Fair valuing the asset or liability using unobservable inputs that reflect the Company’s own assumptions regarding the applicable asset or liability. As of both December 31, 2022 and December 31, 2021, the Company did not have any financial assets and liabilities that were required to be measured at fair value. As of December 31, 2022, the fair value and carrying value of the Company’s debt are categorized in the table below: December 31, 2022 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion $ — $ 760.7 $ — $ 760.7 $ 747.0 Debt subject to compromise — 1,682.5 — 1,682.5 3,385.0 As of December 31, 2021, the fair value and carrying value of the Company’s debt are categorized in the table below: December 31, 2021 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion (a) $ — $ 2,864.0 $ — $ 2,864.0 $ 3,442.7 (a) The fair value of the Company's long-term debt, including the current portion of long-term debt, is based on quoted market prices for similar issuances and maturities. The carrying amounts of the Company's cash and cash equivalents, trade receivables, notes receivable, accounts payable and short-term borrowings approximate their respective fair values.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
FINANCIAL INSTRUMENTS	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS Letters of Credit Products Corporation maintains standby and trade letters of credit for various corporate purposes under which Products Corporation is obligated, of which $8.1 million (including amounts available under credit agreements in effect at that time) and $8.4 million were maintained as of December 31, 2022 and December 31, 2021, respectively. Included in these amounts are approximately $6.3 million and $6.1 million in standby letters of credit that primarily support Products Corporation’s workers compensation, general liability and automobile insurance programs, in each case as outstanding as of December 31, 2022 and December 31, 2021, respectively. At December 31, 2022 and December 31, 2021, respectively, all of the outstanding letters of credit were collateralized with a deposit of cash at the issuing financial institution. The estimated liability under such programs is accrued by Products Corporation.

PENSION AND POST-RETIREMENT BEN

PENSION AND POST-RETIREMENT BENEFITS	12 Months Ended
PENSION AND POST-RETIREMENT BENEFITS	Dec. 31, 2022
Retirement Benefits [Abstract]
PENSION AND POST-RETIREMENT BENEFITS	PENSION AND POST-RETIREMENT BENEFITS Savings Plan: The Company offers a qualified defined contribution plan for its U.S.-based employees, the Revlon Employees' Savings, Investment and Profit Sharing Plan (as amended, the "Savings Plan"), which allows eligible participants to contribute up to 50%, and highly compensated participants to contribute up to 25%, of eligible compensation through payroll deductions, subject to certain annual dollar limitations imposed by the Internal Revenue Service (the "IRS"). The Company matches employee contributions at one dollar for each dollar contributed up to the first 6% of eligible compensation. The Company made cash matching contributions to the Savings Plan of $8.1 million and $3.7 million during 2022 and 2021, respectively. The Company also offers a non-qualified defined contribution plan (the "Excess Savings Plan") providing benefits for certain U.S. employees who are in excess of IRS limitations. These non-qualified defined contribution benefits are funded from the Company's general assets. Beginning January 1, 2022, the following changes are in effect: (i) the Company will match employee contributions at $1 dollar for each dollar contributed up to the first 6% of eligible compensation; (ii) highly compensated participants may contribute up to 25% of eligible compensation through payroll deductions to the Savings Plan; and (iii) highly compensated participants may contribute up to 12% to the Excess Saving Plan when the maximum contributions to the Savings Plan have been met. The Company’s qualified and non-qualified defined contribution savings plans for its U.S.-based employees contain a discretionary profit-sharing component that enables the Company, should it elect to do so, to make discretionary profit-sharing contributions. For 2021, the Company made discretionary profit-sharing contributions to the Savings Plan and Excess Savings Plan of $5.4 million of which $4.0 million was paid in 2021 and $1.4 million was paid in January 2022, or up to 3% of eligible compensation, which was credited on a quarterly basis. Effective January 1, 2022, the Company no longer made discretionary profit-sharing contributions to the Savings Plan and Excess Savings Plan. Pension Benefits: In 2009, Products Corporation’s U.S. qualified defined benefit pension plan (the Revlon Employees’ Retirement Plan, which covered a substantial portion of the Company's employees in the U.S.) and its non-qualified pension plan (the Revlon Pension Equalization Plan) were amended to cease future benefit accruals under such plans after December 31, 2009. No additional benefits have accrued since December 31, 2009, other than interest credits on participant account balances under the cash balance program of the Company’s U.S. pension plans. Also, service credits for vesting and early retirement eligibility will continue to accrue in accordance with the terms of the respective plans. In 2010, the Company amended its Canadian defined benefit pension plan (the Affiliated Revlon Companies Employment Plan) to reduce future benefit accruals under such plan after December 31, 2010. Additionally, while the Company closed its U.K. defined pension plan to new entrants in 2002, then-existing participants continue to accrue pension benefits. Products Corporation also sponsors two U.S. qualified defined benefit pension plans, has non-qualified pension plans that provide benefits for certain U.S. and non-U.S. employees, and for U.S. employees in excess of IRS limitations in the U.S. and in certain limited cases contractual benefits for certain former officers of the Company. These non-qualified plans are funded from the Company's general assets. Post-retirement Benefits: The Company previously sponsored an unfunded retiree benefit plan, which provides death benefits payable to beneficiaries of a very limited number of former employees. Participation in this plan was limited to participants enrolled as of December 31, 1993. The Company also administers an unfunded medical insurance plan on behalf of Revlon Holdings, certain costs of which have been apportioned to Revlon Holdings under the transfer agreements among Revlon, Products Corporation and MacAndrews & Forbes. (See Note 19, "Related Party Transactions"). The following table provides an aggregate reconciliation of the projected benefit obligations, plan assets, funded status and amounts recognized in the Company’s Consolidated Financial Statements related to the Company's significant pension and other post-retirement benefit plans: Pension Plans Other Post-Retirement Benefit Plans December 31, 2022 2021 2022 2021 Change in Benefit Obligation: Benefit obligation - beginning of year $ (609.3) $ (666.5) $ (12.4) $ (14.5) Service cost (1.2) (1.4) — — Interest cost (11.2) (9.1) (0.2) (0.2) Actuarial (loss) gain 113.5 23.1 1.1 1.6 Settlement and Curtailment 2.7 2.6 — — Benefits paid 36.4 42.1 0.7 0.7 Plan Amendments 0.1 (1.0) — — Plan participant contributions (0.4) (0.3) — — Foreign currency translation adjustments 7.2 1.2 — — Benefit obligation - end of year $ (462.2) $ (609.3) $ (10.8) $ (12.4) Change in Plan Assets: Fair value of plan assets - beginning of year $ 474.0 $ 463.0 $ — $ — Actual return (loss) on plan assets (89.8) 33.9 — — Employer contributions 4.2 21.8 0.7 0.7 Settlement (2.7) (2.1) — — Benefits paid (36.4) (42.1) (0.7) (0.7) Plan participant contributions 0.4 0.3 — — Foreign currency translation adjustments (7.4) (0.8) — — Fair value of plan assets - end of year $ 342.3 $ 474.0 $ — $ — Unfunded status of plans at December 31, 2022 $ (119.9) $ (135.3) $ (10.8) $ (12.4) With respect to the Company's pension plans and other post-retirement benefit plans, amounts recognized in the Company’s Consolidated Balance Sheets at December 31, 2022 and 2021 consisted of the following: Pension Plans Other Post-Retirement Benefit Plans December 31, 2022 2021 2022 2021 Other long-term assets $ 5.9 $ 6.8 $ — $ — Accrued expenses and other (8.2) (6.3) (0.7) (0.9) Pension and other post-retirement benefit liabilities (74.4) (135.8) (10.1) (11.5) Pension liabilities subject to compromise (43.2) — — — Total liability $ (119.9) $ (135.3) $ (10.8) $ (12.4) Accumulated other comprehensive loss, gross $ 242.2 $ 257.6 $ 1.9 $ 2.9 Income tax benefit (50.5) (50.3) (1.1) (1.1) Portion allocated to Revlon Holdings (0.8) (0.9) 0.3 0.4 Accumulated other comprehensive loss, net $ 190.9 $ 206.4 $ 1.1 $ 2.2 With respect to the above accrued expenses and other, the Company has recorded receivables from affiliates of $2.0 million at both December 31, 2022 and 2021 relating to pension plan liabilities retained by such affiliates. The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the Company's pension plans are as follows: December 31, 2022 2021 Projected benefit obligation $ 462.2 $ 609.3 Accumulated benefit obligation 460.8 607.0 Fair value of plan assets 342.3 474.0 The $147.1 million decrease in the Company’s projected pension benefit obligation at December 31, 2022 as compared to December 31, 2021, is primarily due to the increase in the discount rates, which had the effect of decreasing the Company’s projected pension benefit obligation by approximately $90.6 million. Net Periodic Benefit Cost The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the year ended December 31, 2022 and 2021, respectively, were as follows: Pension Plans Other Year Ended December 31, 2022 2021 2022 2021 Net periodic benefit costs: Service cost $ 1.2 $ 1.4 $ — $ — Interest cost 11.2 9.1 0.2 0.2 Expected return on plan assets (19.4) (19.7) — — Amortization of actuarial loss 11.0 13.3 0.4 0.6 Amortization of prior service cost 0.1 — — — Curtailment and Settlement gain (0.5) — — — Total net periodic benefit costs prior to allocation $ 3.6 $ 4.1 $ 0.6 $ 0.8 Portion allocated to Revlon Holdings — (0.1) — — Total net periodic benefit costs $ 3.6 $ 4.0 $ 0.6 $ 0.8 In the year ended December 31, 2022, the Company recognized net periodic benefit cost of $4.2 million, compared to net periodic benefit cost of $4.8 million in the year ended December 31, 2021, primarily due to higher amortization of actuarial loss in 2021 and higher curtailment and settlement gain in 2022, partially offset by higher interest cost in 2022 and higher expected return on plan assets in 2021. Net periodic benefit costs are reflected in the Company's Consolidated Financial Statements as follows for the periods presented: Year Ended December 31, 2022 2021 Net periodic benefit costs: Selling, general and administrative expense $ 1.2 $ 1.4 Miscellaneous, net 3.0 3.4 Total net periodic benefit costs $ 4.2 $ 4.8 Amounts recognized in accumulated other comprehensive loss at December 31, 2022 with respect to the Company’s pension plans and other post-retirement plans, which have not yet been recognized as a component of net periodic benefit cost, were as follows: Pension Benefits Post-Retirement Benefits Total 2022 Net actuarial loss $ 240.5 $ 1.9 $ 242.4 Prior service cost 1.7 — 1.7 Accumulated Other Comprehensive Loss, Gross 242.2 1.9 244.1 Income tax benefit (50.5) (1.1) (51.6) Portion allocated (to) from Revlon Holdings (0.8) 0.3 (0.5) Accumulated Other Comprehensive Loss, Net $ 190.9 $ 1.1 $ 192.0 Pension Benefits Post-Retirement Benefits Total 2021 Net actuarial loss $ 255.7 $ 2.9 $ 258.6 Prior service cost 1.9 — 1.9 Accumulated Other Comprehensive Loss, Gross $ 257.6 $ 2.9 $ 260.5 Pension Plan Assumptions: The following weighted average assumptions were used to determine the Company’s projected benefit obligation of the Company’s U.S. and International pension plans at the end of the respective years: U.S. Plans International Plans 2022 2021 2022 2021 Discount rate 4.95 % 2.59 % 4.43 % 1.74 % Rate of future compensation increases N/A N/A 2.02 % 1.81 % The following weighted average assumptions were used to determine the Company’s net periodic benefit (income) cost of the Company’s U.S. and International pension plans during the respective years: U.S. Plans International Plans 2022 2021 2022 2021 Discount rate 2.59 % 2.18 % 1.74 % 1.33 % Expected long-term return on plan assets 4.50 % 4.50 % 3.57 % 3.46 % Rate of future compensation increases N/A N/A 1.81 % 1.81 % The Company uses the "full yield curve" method to calculate the service and interest components of net periodic benefit cost for the Company's pension and other post-retirement benefits. Under the "full yield curve" method, the discount rate assumption was built through the application of specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows for each of the Company's pension and other post-retirement plans. In selecting its expected long-term rate of return on its pension plan assets, the Company considers a number of factors, including, without limitation, recent and historical performance of pension plan assets, the pension plan portfolios' asset allocations over a variety of time periods compared with third-party studies, the performance of the capital markets in recent years and other factors, as well as advice from various third parties, such as the pension plans' advisors, investment managers and actuaries. While the Company considered both the recent performance and the historical performance of pension plan assets, the Company’s assumptions are based primarily on its estimates of long-term, prospective rates of return. Using the aforementioned methodologies, the Company selected a 4.50% and 3.57% weighted-average long-term rate of return on plan assets assumption during 2022 for the U.S. and International pension plans, respectively. Differences between actual and expected asset returns are recognized in the net periodic benefit cost over the remaining service period of the active participating employees. The rate of future compensation increases is an assumption used by the actuarial consultants for pension accounting and is determined based on the Company’s current expectation for such increases. Investment Policy: The Investment Committee for the Company's U.S. pension plans (the "Investment Committee") has adopted (and revises from time-to-time) an investment policy for the Company's U.S. pension plans with the objective of realizing a long-term rate of return on pension plan assets that meets or exceeds, over time, the expected long-term rate of return on plan assets assumption, weighed against a reasonable risk level. In connection with this objective, the Investment Committee retains a professional investment advisor who recommends investment managers that invest plan assets in the following asset classes: common and preferred stock, mutual funds, fixed income securities, common and collective funds, hedge funds, group annuity contracts and cash and other investments. The Company’s International plans follow a similar methodology in conjunction with local actuarial consultants and asset managers. The investment policy adopted by the Investment Committee provides for investments in a broad range of publicly-traded securities, among other things. The investments are in domestic and international stocks, ranging from small to large capitalization stocks, debt securities ranging from domestic and international treasury issues, corporate debt securities, mortgages and asset-backed issues. Other investments may include cash and cash equivalents and hedge funds. The investment policy also allows for investments in private equity funds that are not covered in investments described above, provided that the Investment Committee approves any such investments prior to their selection. Also, global balanced strategies are utilized to provide for investments in a broad range of publicly-traded stocks and bonds in both domestic and international markets, as described above. In addition, the global balanced strategies can include commodities, provided that the Investment Committee approves any such investments prior to their selection. The Investment Committee’s investment policy does not allow the use of derivatives for speculative purposes, but such policy does allow its investment managers to use derivatives for the purpose of reducing risk exposures or to replicate exposures of a particular asset class. The Company’s U.S. and International pension plans have target asset allocation ranges that are intended to be flexible guidelines for allocating the plans’ assets among various classes of assets. These target ranges are reviewed periodically and considered for readjustment when an asset class weighting is outside of its target range (recognizing that these are flexible target ranges that may vary from time-to-time) with the objective of meeting or exceeding the expected long-term rate of return on plan assets assumption, weighed against a reasonable risk level. The target ranges per asset class in effect for 2022 were as follows: Target Ranges U.S. Plans International Plans Asset Class: Common and preferred stock 0% - 10% — Mutual funds 15% - 35% — Fixed income securities 0% - 20% — Common and collective funds 50% - 75% 100% Hedge funds 0% - 15% — Cash and other investments 0% - 10% — Fair Value of Pension Plan Assets: The following table presents information on the fair value of the Company's U.S. and International pension plan assets at December 31, 2022 and 2021: U.S. Plans International Plans 2022 2021 2022 2021 Fair value of plan assets $ 289.7 $ 391.7 $ 52.6 $ 82.3 The Company determines the fair values of the Company’s U.S. and International pension plan assets as follows: • Mutual funds: The fair values of the investments included in the mutual funds asset class are determined using net asset value (“NAV”) provided by the administrator of the funds. The NAV is based on the closing price reported on the major market where the individual securities within the mutual fund are traded. The Company classifies mutual fund investments within Level 1 of the fair value hierarchy. • Fixed income securities: The fair values of the investments included in the fixed income securities asset class are based on a compilation of primarily observable market information and/or broker quotes. The Company classifies fixed income securities investments within Level 2 of the fair value hierarchy. • Common and collective funds: The fair values of the investments included in the common and collective funds asset class are determined using NAV provided by the administrator of the funds. The NAV is based on the value of the underlying assets owned by the common and collective fund, minus its liabilities, and then divided by the number of shares outstanding. The redemption frequencies for the investments in the common and collective funds asset class range from daily to monthly, with redemption notice periods that range from 2 to 10 business days. The Company classifies common and collective fund investments within Level 1 or Level 2 of the fair value hierarchy, depending on whether certain criteria are met. Some common and collective funds for which fair value is not readily determinable are recorded using NAV per share or its equivalent, as permitted by the practical expedient, provided by ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset per Share (or Its Equivalent) (the “ASU No. 2015-07 practical expedient”). These investments are not assigned a fair value hierarchy level. • Hedge funds: The hedge funds asset class includes hedge funds that primarily invest in a grouping of equities, fixed income instruments, currencies, derivatives and/or commodities. The fair values of investments included in the hedge funds class are determined using NAV provided by the administrator of the funds. The hedge fund investments in the hedge funds asset class may employ leverage, generally can be sold on a quarterly or monthly basis and have redemption notice periods that range up to 90 business days. Hedge fund investments are generally recorded using NAV per share or its equivalent, as permitted by the ASU No. 2015-07 practical expedient, and are not assigned a fair value hierarchy level. • Cash and cash equivalents: Cash and cash equivalents are measured at cost, which approximates fair value. The Company classifies cash and cash equivalents within Level 1 of the fair value hierarchy. The fair values of the assets within the Company's U.S. and International pension plans at December 31, 2022 by asset category were as follows: Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Total Level 1 Level 2 Level 3 Mutual Funds (a) : Corporate Bonds $ 15.5 $ 15.5 $ — — Government Bonds 23.7 23.7 — — U.S. Large Cap Equity 0.5 0.5 — — International Equities 14.1 14.1 — — Emerging Markets International Equity 1.4 1.4 — — U.S. Small/Mid Cap Equity 0.8 0.8 — — Cash and Cash Equivalents 1.7 1.7 — — Other (b) 4.7 4.7 — — Fixed Income Securities: Government Bonds 57.5 — 57.5 — Common and Collective Funds (a) : Corporate Bonds 19.1 10.3 8.8 — Government Bonds 21.1 4.7 16.4 — U.S. Large Cap Equity 58.7 58.7 — — U.S. Small/Mid Cap Equity 13.7 13.7 — — International Equities 53.3 1.7 51.6 — Emerging Markets International Equity 21.8 16.6 5.2 — Cash and Cash Equivalents 1.5 1.5 — — Other (b) 1.5 — 1.5 — Cash and Cash Equivalents 14.4 14.4 — — Total Plan Assets in the fair value hierarchy $ 325.0 $ 184.0 $ 141.0 — Investments measured at Net Asset Value (c) Common and Collective Funds 17.3 Hedge Funds — Total Plan Assets measured at Net Asset Value $ 17.3 Total Plan Assets at Fair Value $ 342.3 $ 184.0 $ 141.0 — (a) The investments in mutual funds and common and collective funds are disclosed above within the respective underlying investments’ class (i.e., various equities, corporate bonds, government bonds and other investment classes), while the fair value hierarchy levels of the investments are based on the respective trust’s direct ownership unit of account. (b) Comprised of investments in equities, fixed income instruments, currencies, derivatives and/or commodities. (c) These investments are presented for reconciliation purposes, but are not required to be categorized in the fair value hierarchy as they are measured at fair value using the net asset per share or its equivalent, as permitted by the ASU No. 2015-07 practical expedient. The fair values of the assets within the Company's U.S. and International pension plans at December 31, 2021 by asset category were as follows: Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Total Level 1 Level 2 Level 3 Mutual Funds (a) : Corporate Bonds $ 21.9 $ 21.9 $ — $ — Government Bonds 25.4 25.4 — — U.S. Large Cap Equity 0.7 0.7 — — International Equities 15.8 15.8 — — Emerging Markets International Equity 2.8 2.8 — — U.S. Small/Mid Cap Equity 0.6 0.6 Cash and Cash Equivalents 0.3 0.3 — — Other (b) 1.2 1.2 — — Fixed Income Securities: Government Bonds 85.9 — 85.9 — Common and Collective Funds (a) : Corporate Bonds 27.5 15.8 11.7 — Government Bonds 42.1 5.1 37.0 — U.S. Large Cap Equity 98.4 91.9 6.5 — U.S. Small/Mid Cap Equity 19.4 19.4 — — International Equities 74.8 3.3 71.5 — Emerging Markets International Equity 27.5 20.4 7.1 — Cash and Cash Equivalents 2.8 2.8 — — Other (b) (0.4) — (0.4) — Cash and Cash Equivalents 7.6 7.6 — — Total Plan Assets in the fair value hierarchy $ 454.3 $ 235.0 $ 219.3 — Investments measured at Net Asset Value (c) Common and Collective Funds 19.7 Hedge Funds — Total Plan Assets measured at Net Asset Value $ 19.7 Total Plan Assets at Fair Value $ 474.0 $ 235.0 $ 219.3 — (a) The investments in mutual funds and common and collective funds are disclosed above within the respective underlying investments’ class (i.e., various equities, corporate bonds, government bonds and other investment classes), while the fair value hierarchy levels of the investments are based on the respective trust’s direct ownership unit of account. (b) Comprised of investments in equities, fixed income instruments, currencies, derivatives and/or commodities. (c) These investments are presented for reconciliation purposes, but are not required to be categorized in the fair value hierarchy as they are measured at fair value using the net asset per share or its equivalent, as permitted by the ASU No. 2015-07 practical expedient. There were no transfers into or out of Level 3 assets in the Company's U.S. and International pension plan's fair value hierarchy during 2022 or 2021. Estimated Future Benefit Payments: The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid out of the Company’s pension and other post-retirement benefit plans: Total Pension Benefits Total Other Benefits 2023 $ 47.1 $ 1.6 2024 $ 43.1 $ 1.4 2025 $ 41.4 $ 1.3 2026 $ 40.1 $ 1.2 2027 $ 39.4 $ 1.1 Years 2028 to 2032 $ 170.7 $ 4.2 Contributions: The Company’s intent is to fund at least the minimum contributions required to meet applicable federal employee benefit laws and local laws, or to directly pay benefit payments where appropriate. During the year ended December 31, 2022, $4.2 million and $0.7 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2023, the Company expects to contribute approximately $1.2 million in the aggregate to its pension and other post-retirement benefit plans.

STOCK COMPENSATION PLAN

STOCK COMPENSATION PLAN	12 Months Ended
STOCK COMPENSATION PLAN	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION PLAN	STOCK COMPENSATION PLAN Revlon's amended Stock Plan provides for awards of stock options, stock appreciation rights, restricted or unrestricted stock and restricted stock units ("RSUs") to eligible employees and directors of Revlon and its affiliates, including Products Corporation. On June 2, 2022 Revlon’s stockholders approved an amendment to the Stock Plan to reserve an additional 2,000,000 shares and extend the term until August 2031. An aggregate of 10,565,000 shares were reserved for issuance as Awards under the Stock Plan, of which there remained approximately 4.3 million shares available for grant as of December 31, 2022. Stock options: Non-qualified stock options granted under the Stock Plan, if granted, are granted at prices that equal or exceed the fair market value of Class A Common Stock on the grant date and have a term of 7 years. Option grants generally vest over service periods that range from 1 year to 4 years. At December 31, 2022 and 2021, there were no options exercisable under the Stock Plan and there was no stock option activity for 2022 and 2021. Restricted stock awards and restricted stock units: A summary of the restricted stock and RSU activity for each of 2022 and 2021 is presented in the following table: Restricted Stock and RSUs (000's) Weighted Average Grant Date Fair Value Per Share Outstanding at January 1, 2021 1,798.9 17.89 Granted (a) 1,782.2 10.72 Vested (b) (519.0) 18.61 Forfeited (a) (519.6) 16.15 Outstanding at December 31, 2021 2,542.5 13.07 Granted (a) 3,108.4 10.13 Vested (b) (1,038.9) 12.41 Forfeited (2,263.9) 11.31 Outstanding at December 31, 2022 2,348.1 11.17 (a) The 2021 grants include 20,442 restricted stock awards and 1,761,779 RSUs, the latter granted pursuant to the Long-Term Incentive Program and the 2019 Transaction Incentive Program under the Stock Plan, as discussed below. The 2022 grants include 61,138 restricted stock awards and 3,047,238 RSUs, the latter granted pursuant to the Long-Term Incentive Program, as discussed below. (b) Of the amounts that vested during 2022 and 2021, 431,209 and 218,757 shares, respectively, were withheld by the Company to satisfy certain grantees’ minimum withholding tax requirements, which withheld shares became Revlon treasury stock and are not sold on the open market. (See discussion under "Treasury Stock" in Note 15, "Stockholders' Deficiency"). The Company recognizes non-cash compensation expense related to restricted stock awards and RSUs under the Stock Plan using the straight-line method over the remaining service period. The Company recorded compensation expense under the Stock Plan of $13.8 million and $14.0 million during 2022 and 2021, respectively. The 2022 total compensation expense consisted of $0.1 million related to restricted stock awards and $9.7 million and $4.0 million related to the Revlon 2019 Transaction Incentive Program and the Long-Term Incentive Program, respectively, discussed below. The total fair value of restricted stock and RSUs that vested during 2022 and 2021 was $12.9 million and $9.7 million, respectively. The deferred stock-based compensation balance related to restricted stock awards was $11.1 million at December 31, 2022. Of this balance, nil related to restricted stock awards and $11.1 million related to RSUs granted under the Revlon 2019 Transaction Incentive Program and the Long-Term Incentive Program, and they will be amortized ratably to compensation expense over a weighted-average remaining vesting period of 0.75 years. The Stock Plan allows for awards of restricted stock and RSUs to employees and directors of Revlon and its affiliates, including Products Corporation. The restricted stock awards granted under the Stock Plan vest over service periods that generally range from 2 years to 5 years. The Company granted 61,138 shares of restricted stock to certain executives during 2022, which vests ratably over a 12-month period, with the first tranche of such grants having vested in May 2021. The Company granted 20,442 shares of restricted stock to certain executives during 2021. 2022 Incentive Program As of December 31, 2022, the Company granted approximately 1.4 million equity awards, net of forfeitures, under the 2022 Incentive Program. All awards granted under the 2022 Incentive Program are pursuant to the Stock Plan. The 2022 Incentive Program awards are 100% time-based and approximately 0.4 million vest at 100% in March 2023 and approximately 1.0 million, net of forfeitures, vests as follows: 50% in March 2023; 50% in March 2024. The awards are subject to continued employment through the respective vesting dates. Revlon 2019 Transaction Incentive Program In August 2019, it was disclosed that MacAndrews & Forbes and Revlon determined to explore strategic transactions involving Revlon and third parties (the "Strategic Review"). In light of this, the Compensation Committee of Revlon’s Board of Directors approved a Revlon 2019 Transaction Incentive Program (the “2019 TIP”) that enables the Company to award cash-based and RSU-based retention grants and transaction bonus awards, as well as providing for the accelerated vesting of time-based RSUs and restricted shares following a termination without cause or due to death or disability. Each Tier 1 participant’s 2019 TIP award is payable two-thirds in cash and one-third in RSUs vesting in 50% tranches on each of December 31, 2020 and December 31, 2021, while Tier 2 awards are payable 100% in cash in one lump-sum on December 31, 2020, in each case subject to certain earlier vesting for a change of control or termination of employment without cause, as described below. As of September 5, 2019, the Company approved a total of 206,812 time-based RSUs under Tier 1 of the 2019 TIP, which were scheduled to vest in equivalent amounts on each of December 31, 2020 and December 31, 2021, subject to continued employment (the “2019 TIP RSUs”). The Company granted approximately 78,000 TIP awards during 2021, with both a cash component and RSU component, all pursuant to the Stock Plan. These TIP awards are 100% time-based and vests as follows: 50% in June 2022; 50% in June 2023. The awards are subject to continued employment through the respective vesting dates. As of December 31, 2022, a total of 34,713 time-based RSUs under Tier 1 of the 2019 TIP had been granted and are outstanding. The 2019 TIP RSUs vest in full upon an involuntary termination, other than if due to cause; provided that if a change of control occurs or a brand or business segment is sold and (i) the impacted grantee accepts an offer of employment from the buyer, then: (A) if the buyer assumes the 2019 TIP RSUs, the grantee will continue to vest in the assumed awards (with the grantee having the continued right to accelerated vesting upon an involuntary termination, other than if due to cause); and (B) if the buyer does not assume the 2019 TIP RSUs, the grantee’s 2019 TIP RSUs will vest upon closing the change of control; and (ii) the impacted grantee declines an offer of employment from the buyer for substantially comparable total compensation and benefits, the grantee will forfeit their unvested 2019 TIP RSUs (collectively, the “Special Vesting Rules”). The 2019 TIP also provides for the following cash-based awards payable to certain employees, subject to continued employment through the respective vesting dates: (i) Tier 1 - $6.8 million payable in two equal installments as of December 31, 2020 and December 31, 2021; and (ii) Tier 2 - $2.5 million payable in one installment as of December 31, 2020. Such cash-based awards were eligible for vesting following a termination without cause or due to death or disability or if not assumed upon a change in control (the "Special Vesting Rules"). The total amount amortized for this Tier 1 cash-based award since the program's inception and through December 31, 2022 is approximately $8.4 million, of which $0.9 million were recorded during the year ended December 31, 2022, within "Acquisition, integration and divestiture costs" in the Company's Consolidated Statements of Operations and Comprehensive Loss. Long-Term Incentive Program The Company's LTIP RSUs consist of time-based RSUs and performance-based RSUs. Time-based RSUs are generally scheduled to vest ratably over a 3-year service period, while performance-based RSUs are scheduled to vest based on the achievement of certain Company performance metrics and cliff-vest at the completion of a 3-year performance period. The fair value of the LTIP and TIP RSUs is determined based on the NYSE closing share price on the grant date. In connection with the announcement of the 2019 TIP, in August 2019 the Company also approved applying the Special Vesting Rules to outstanding, pre-existing LTIP RSUs, except that accelerated vesting in the case of termination of employment without cause will apply only to any tranche of outstanding, pre-existing LTIP RSUs scheduled to vest in the 12-month period following termination, with any future tranches being forfeited. Prior to the approval of these Special Vesting Rules, while the outstanding, pre-existing LTIP RSUs would generally have accelerated vesting upon a change of control, they did not feature accelerated vesting for termination and, in such cases, they were entirely forfeited upon termination. During 2022, the Company granted nil time-based RSU awards under the Stock Plan (the "2021 LTIP RSUs") to certain employees. During 2021, the Company granted approximately 1.7 million time-based RSU awards under the Stock Plan (the "2021 LTIP RSUs") to certain employees. The 2021 LTIP RSUs are 100% time-based and vests as follows: 50% in March 2022; 25% in March 2023; 25% in March 2024. Acceleration of Vesting Under the aforementioned provisions for acceleration of vesting, as of December 31, 2022 and since the time these provisions became effective in September 2019, 57,763 LTIP RSUs and 47,743 2019 TIP Tier 1 RSUs were vested on an accelerated basis due to involuntary terminations, resulting in accelerated amortization of approximately $2.0 million. In addition, since the time these provisions became effective in September 2019 and through December 31, 2022 under the same accelerated vesting provisions, the Company also recorded approximately $1.8 million of accelerated amortization in connection with the cash portion of the 2019 TIP Tier 1 and Tier 2 awards that were vested on an accelerated basis due to involuntary terminations. No accelerated amortization was recorded in connection with the LTIP RSUs, the 2019 TIP RSUs and the 2019 TIP cash portion during the year ended December 31, 2022. See the roll-forward table in the following sections of this Note 12 for activity related to the year ended December 31, 2022. During the year ended December 31, 2022, the activity related to time-based and performance-based RSUs previously granted to eligible employees and the grant date fair value per share related to these RSUs were as follows under the 2022 Incentive, LTIP and 2019 TIP programs, respectively: Time-Based LTIP Performance-Based LTIP RSUs (000's) Weighted-Average Grant Date Fair Value per RSU RSUs (000's) Weighted-Average Grant Date Fair Value per RSU Outstanding as of December 31, 2021 2019 TIP RSUs (a) 74.6 $ 13.16 n/a $ — LTIP RSUs: 2021 1,548.6 10.58 — — 2020 253.9 14.96 377.7 14.96 2019 69.8 22.58 211.2 22.55 Total LTIP RSUs 1,872.3 588.9 Total LTIP and TIP RSUs Outstanding as of December 31, 2021 1,946.9 588.9 Granted 2022 Incentive Program 3,047.2 10.24 — — Vested 2019 TIP RSUs Vested (a)(b) (33.7) 13.16 — — LTIP RSUs: 2021 (751.8) 10.59 — — 2020 (122.8) 14.96 — — 2019 (66.6) 22.55 (44.3) 22.55 Total LTIP RSUs Vested (941.2) (44.3) Forfeited/Canceled 2019 TIP RSUs Forfeited/Canceled (a) (6.2) 13.16 — — 2022 Incentive Program (1,718.2) 10.24 — — LTIP RSUs: 2021 (210.1) 10.59 — — 2020 (31.8) 14.96 (79.4) 14.96 2019 (3.2) 22.55 (166.9) 22.55 Total LTIP RSUs Forfeited/Canceled (245.1) (246.3) Outstanding as of December 31, 2022 2022 Incentive Program 1,329.0 10.24 — — 2019 TIP RSUs 34.7 13.16 n/a — LTIP RSUs: 2021 586.7 10.57 — — 2020 99.3 14.96 298.3 14.96 2019 — — — — Total LTIP RSUs 686.0 298.3 Total LTIP and TIP RSUs Outstanding as of December 31, 2022 720.7 298.3 (a) The 2019 TIP provides for RSU awards that are only time-based. (b) There have been no accelerated vestitures for the year ended December 31, 2022 in connection with the LTIP RSUs and the 2019 TIP RSUs. Time-Based Incentive, LTIP and TIP RSUs The Company recognized $15.5 million of net compensation expense related to the time-based Incentive, LTIP and TIP RSUs for the year ended December 31, 2022. As of December 31, 2022, the Company had $6.7 million of total deferred compensation expense related to non-vested, time-based Incentive, LTIP and TIP RSUs. The cost is recognized over the vesting period of the awards, as described above. Performance-based LTIP RSUs The Company recognized $1.8 million of net compensation expense related to the performance-based LTIP RSUs for the year ended December 31, 2022. As of December 31, 2022, the Company had $10.9 million of total deferred compensation expense related to non-vested, performance-based LTIP RSUs. The cost is recognized over the service period of the awards, as described above.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's income before income taxes and the applicable provision for income taxes are as follows: Year Ended December 31, 2022 2021 Loss from continuing operations before income taxes: United States $ (657.2) $ (217.0) Foreign 15.0 16.3 $ (642.2) $ (200.7) Provision for income taxes: United States federal $ — $ 4.8 State and local 5.2 0.5 Foreign 26.5 0.9 $ 31.7 $ 6.2 Current: United States federal $ — $ 4.8 State and local 0.2 1.4 Foreign 19.7 20.0 $ 19.9 $ 26.2 Deferred: United States federal $ — $ — State and local 5.0 (0.9) Foreign 6.8 (19.1) $ 11.8 $ (20.0) Total provision for income taxes $ 31.7 $ 6.2 The Company's provision for income taxes represents federal, foreign, state and local income taxes. The Company’s tax provision changes based on various factors including, but not limited to, the geographical level and mix of earnings; enacted tax legislation; foreign, state and local income taxes; tax audit settlements; and the interaction of various global tax strategies. The Company recorded a provision for income taxes of $31.7 million (Products Corporation - $31.7 million) for the year ended December 31, 2022 and a provision for income taxes of $6.2 million (Products Corporation - $3.2 million) for the year ended December 31, 2021. The $25.5 million increase (Products Corporation - $28.5 million) in the provision from income taxes in the year ended December 31, 2022, compared to the year ended December 31, 2021, was primarily due to the geographical mix of earnings, net change of valuation allowance on its net deferred tax assets for certain jurisdictions. The Company's effective tax rate for the year ended December 31, 2022 was lower than the federal statutory rate of 21% primarily due to losses and certain deductions for which no tax benefit can be recognized. Effective in 2022, the Tax Cuts and Jobs Act (“TCJA”) requires all U.S. companies to capitalize, and subsequently amortize research and experimental (“R&E”) expenses that fall within the scope of Section 174. We have accounted for the effects of the R&E capitalization, based on interpretation of the law as currently enacted. In addition, when the taxpayer calculates the adjusted taxable income for purposes of Section 163(j) business interest limitation calculation, depreciation, amortization and depletion expense are no longer added back to calculate the adjusted taxable income for tax years starting January 1, 2022. The Company's effective tax rate for the year ended December 31, 2021 was lower than the federal statutory rate of 21% primarily due to losses for which no tax benefit can be recognized. On March 11, 2021, President Biden signed into law the “American Rescue Plan Act of 2021” (the "ARPA") which expands the Employee Retention Credit and the roster of ‘covered employees’ under §162(m) deduction limits. The ARPA did not have a significant impact on the Company’s financial results. As of December 31, 2022, the Company is indefinitely reinvested in the accumulated undistributed earnings of all of its foreign subsidiaries. If earnings are repatriated, any excess of financial reporting over tax basis could be subject to federal, state and foreign withholding taxes. At this time, the determination of deferred tax liabilities on the amount of financial reporting over tax basis is not practicable. The actual tax on income before income taxes is reconciled to the applicable statutory federal income tax rate in the following table: Year Ended December 31, 2022 2021 Computed income tax benefit $ (134.9) $ (42.1) State and local taxes, net of U.S. federal income tax benefit 5.9 0.2 Foreign rate differential and other foreign adjustments 5.0 7.9 Net establishment of valuation allowance 110.3 25.2 Net establishment of uncertain tax positions 11.2 4.8 Foreign dividends and earnings taxable in the U.S. 5.1 6.2 Non-deductible Reorganization Costs 17.8 — Other 11.3 4.0 Total provision for income taxes $ 31.7 $ 6.2 Deferred taxes are the result of temporary differences between the bases of assets and liabilities for financial reporting and income tax purposes. The Company's deferred tax assets and liabilities at December 31, 2022 and 2021 were comprised of the following: December 31, 2022 2021 Deferred tax assets: Inventories $ 16.3 $ 15.8 Net operating loss carryforwards - U.S. (a) 162.9 192.9 Net operating loss carryforwards - foreign 47.8 59.3 Disallowed Interest Carryover - U.S. 208.0 89.0 Employee benefits 52.1 43.8 Sales-related reserves 12.2 13.6 Lease liability 15.9 24.1 Deferred revenue 16.5 16.9 Restructuring - debt refinancing 39.7 13.0 Other 74.3 76.8 Total gross deferred tax assets 645.7 545.2 Less valuation allowance (527.6) (401.9) Total deferred tax assets, net of valuation allowance $ 118.1 $ 143.3 Deferred tax liabilities: Plant, equipment and other assets (34.4) (32.1) Intangibles (46.3) (61.5) Other (6.3) (7.9) Total gross deferred tax liabilities (87.0) (101.5) Net deferred tax assets $ 31.1 $ 41.8 (a) Net operating loss carryforwards - U.S. for Products Corporation as of December 31, 2022 and December 31, 2021 were $149.6 million and $179.6 million, respectively. In assessing the recoverability of its deferred tax assets, the Company continually evaluates all available positive and negative evidence to assess the amount of deferred tax assets for which it is more likely than not to realize a benefit. For any deferred tax asset in excess of the amount for which it is more likely than not that the Company will realize a benefit, the Company establishes a valuation allowance. A valuation allowance is a non-cash charge, and it in no way limits the Company's ability to utilize its deferred tax assets, including its ability to utilize tax loss and credit carryforward amounts. As of December 31, 2022, the Company concluded that, based on its evaluation of objectively verifiable evidence, it is not more likely than not that its net federal deferred tax assets are recoverable and has recorded valuation allowance against them. In assessing the realizability of deferred tax assets, the key assumptions used to determine positive and negative evidence included the Company’s cumulative taxable loss for the past three years, future reversals of existing taxable temporary differences, the implementation of tax planning strategies, as well as the Company's cost reduction initiatives and efficiency efforts. As of December 31, 2022, the Company recorded a charge of $110.3 million (2021 - $25.2 million) as a valuation allowance against its net deferred tax assets. A valuation allowance has been established for those deferred tax assets for which, in the opinion of the Company's management, it was more likely than not that a benefit will not be realized. At December 31, 2022, the deferred tax valuation allowance primarily represented amounts for its net U.S. federal deferred tax assets for which the Company has determined it is more likely than not they will not be recoverable, foreign jurisdictions where, as of the end of 2022, the Company had a three-year cumulative loss, and for certain U.S. state jurisdictions where the Company had tax loss carryforwards and other tax attributes which may expire prior to being utilized. The deferred tax valuation allowance increased by $125.8 million and $32.5 million during 2022 and 2021, respectively. The increase in the deferred tax valuation allowance during 2022 was primarily associated with the assessment of the realizability of the federal and state deferred tax assets for which the Company has determined it is more likely than not that it will not receive a benefit. As of December 31, 2022, the Company had domestic (federal) and foreign net operating loss carryforwards of $855.4 million, of which $242.5 million are foreign and $612.9 million are domestic (federal). These losses expire in future years as follows: 2023- $1.4 million; 2024- $2.0 million; 2025 and beyond- $621.9 million; and no expiration- $230.1 million. The Company also has certain state net operating loss carryforwards that expire between 2023 and 2041. The Company could receive the benefit of such tax loss carryforwards only to the extent it has taxable income during the carryforward periods in the applicable tax jurisdictions. As of December 31, 2022, there were no consolidated federal net operating losses available from the MacAndrews & Forbes Group (as hereinafter defined) from periods prior to the March 25, 2004 deconsolidation (as described below). The Company has acquired entities that had carryforward balances for tax losses, tax credits and other tax attributes at the time of the acquisition. U.S. federal and certain state and foreign jurisdictions impose limitations on the amount of these tax losses, tax credits and other carryforward balances that may be utilized after an acquisition. The Company has evaluated the impact of these limitations and has established a valuation allowance to reduce the deferred tax assets to the amount that the Company expects will be realized. The Company remains subject to examination of its income tax returns in various jurisdictions, including: the U.S. (federal) for the tax years ended December 31, 2019 and forward; Spain for the tax years ended December 31, 2017 and forward; Canada for the tax years ended December 31, 2016 and forward; Australia for the tax years ended December 31, 2019 and forward; Switzerland for the tax years ended June 30, 2018 and forward; Japan for the tax years ended December 31, 2018 and forward; and the U.K. for the tax years ended December 31, 2020 and forward. At December 31, 2022 and 2021, the Company had unrecognized tax benefits of $97.3 million and $87.0 million, respectively, including $18.2 million and $16.1 million, respectively, of accrued interest and penalties. Of the $97.3 million of unrecognized tax benefits as of December 31, 2022, $71.6 million would affect the Company's effective tax rate, if recognized, and the remaining $25.7 million would affect the Company's deferred tax accounts. The Company classifies interest and penalties as a component of the provision for income taxes. The Company recognized in the Consolidated Statements of Operations and Comprehensive (Loss) Income an expense of $2.1 million and $0.5 million in 2022 and 2021, respectively. A reconciliation of the beginning and ending amounts of the unrecognized tax benefits is provided in the following table: Tax Interest and Penalties Total Balance at January 1, 2021 $ 68.8 $ 15.6 $ 84.4 Increase based on tax positions taken in a prior year 1.6 3.5 5.1 Decrease based on tax positions taken in a prior year (3.0) (1.0) (4.0) Increase based on tax positions taken in the current year 7.1 — 7.1 Decrease resulting from the lapse of statutes of limitations (3.6) (2.0) (5.6) Balance at December 31, 2021 $ 70.9 $ 16.1 $ 87.0 Increase based on tax positions taken in a prior year 5.7 3.9 9.6 Decrease based on tax positions taken in a prior year (2.4) (0.4) (2.8) Increase based on tax positions taken in the current year 9.2 — 9.2 Decrease resulting from the lapse of statutes of limitations (4.3) (1.4) (5.7) Balance at December 31, 2022 $ 79.1 $ 18.2 $ 97.3 In addition, the Company believes that it is reasonably possible that its unrecognized tax benefits will decrease in 2023 by approximately $3.1 million due to the expiration of statutes of limitation. As a result of the closing of the 2004 Revlon Exchange Transactions (as hereinafter defined in Note 19, "Related Party Transactions - Tax Sharing Agreements"), as of March 25, 2004, Revlon, Products Corporation and their U.S. subsidiaries were no longer included in the affiliated group of which MacAndrews & Forbes was the common parent (the "MacAndrews & Forbes Group") for federal income tax purposes. Revlon Holdings (as hereinafter defined in Note 19, "Related Party Transactions - Transfer Agreements"), Revlon, Products Corporation and certain of its subsidiaries, and MacAndrews & Forbes Incorporated entered into a tax sharing agreement (as subsequently amended and restated, the "MacAndrews & Forbes Tax Sharing Agreement"), for taxable periods beginning on or after January 1, 1992 through and including March 25, 2004, during which Revlon and Products Corporation or a subsidiary of Products Corporation was a member of the MacAndrews & Forbes Group. In these taxable periods, Revlon's and Products Corporation's federal taxable income and loss were included in such group's consolidated tax return filed by MacAndrews & Forbes Incorporated. During such period, Revlon and Products Corporation were also included in certain state and local tax returns of MacAndrews & Forbes Incorporated or its subsidiaries. Revlon and Products Corporation remain liable under the MacAndrews & Forbes Tax Sharing Agreement for all such taxable periods through and including March 25, 2004 for amounts determined to be due as a result of a redetermination arising from an audit or otherwise, equal to the taxes that Revlon or Products Corporation would otherwise have had to pay if it were to have filed separate federal, state or local income tax returns for such periods. MacAndrews & Forbes’ current ownership does not require the Company to file a U.S. federal consolidated tax return with them. However, in certain U.S. states and in certain local and foreign jurisdictions the Company is required to file consolidated, combined, unitary or similar returns. The liability for these state, local and foreign liabilities is also governed by the MacAndrews & Forbes Tax Sharing Agreement. The Company accounts for its tax liabilities in these jurisdictions as if it were a separate filer, and the Company's tax accounts are presented as if it were a separate filer. During 2022, the Company's cash tax payments included less than $0.1 million of payments made to MacAndrews & Forbes in connection with these filings, and the Company's ending tax asset, which is a component of prepaid and other current assets, includes an insignificant amount related to future payments to be received from MacAndrews & Forbes in connection with these filings. Following the closing of the 2004 Revlon Exchange Transactions, Revlon became the parent of a new consolidated group for federal income tax purposes and Products Corporation's federal taxable income and loss are included in such group's consolidated tax returns. Accordingly, Revlon and Products Corporation entered into a tax sharing agreement (the "Revlon Tax Sharing Agreement") pursuant to which Products Corporation is required to pay to Revlon amounts equal to the taxes that Products Corporation would otherwise have had to pay if Products Corporation were to file separate federal, state or local income tax returns, limited to the amount, and payable only at such times, as Revlon will be required to make payments to the applicable taxing authorities.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS A roll-forward of the Company's accumulated other comprehensive loss as of December 31, 2022 is as follows: Foreign Currency Translation Actuarial (Loss) Gain on Post-retirement Benefits Other Accumulated Other Comprehensive Loss Balance at January 1, 2021 $ (17.1) $ (260.5) $ (0.3) $ (277.9) Foreign currency translation adjustment, net of tax (b) (8.7) — — (8.7) Amortization of pension related costs, net of tax (a) (b) — 13.8 — 13.8 Pension re-measurement, net of tax of $0.3 million — 38.1 — 38.1 Other comprehensive (loss) income $ (8.7) $ 51.9 $ — $ 43.2 Balance at January 1, 2022 $ (25.8) $ (208.6) $ (0.3) $ (234.7) Foreign currency translation adjustment, net of tax (b) (1.8) — — (1.8) Amortization of pension related costs, net of tax (a) (b) — 11.5 — 11.5 Pension re-measurement, net of tax of $0.3 million — 5.6 — 5.6 Settlement and curtailment gain, net of tax (b) (0.5) (0.5) Other comprehensive (loss) income $ (1.8) $ 16.6 $ — $ 14.8 Balance at December 31, 2022 $ (27.6) $ (192.0) $ (0.3) $ (219.9) (a) Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 11, "Pension and Post-retirement Benefits," for further information on the Company’s pension and other post-retirement plans. (b) Amounts presented are net of tax expense of nil for each of the years ended December 31, 2022 and 2021, respectively.

STOCKHOLDERS' DEFICIENCY

STOCKHOLDERS' DEFICIENCY	12 Months Ended
STOCKHOLDERS' DEFICIENCY	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS' DEFICIENCY	STOCKHOLDERS' DEFICIENCY Information about the Company's common and treasury stock issued and/or outstanding is presented in the following table: Class A Common Stock Treasury Stock Balance, January 1, 2021 56,742,513 1,774,200 Restricted stock grants (a) 1,782,221 — Restricted stock forfeitures (519,592) — Withholding of restricted stock to satisfy taxes — 218,757 Balance, December 31, 2021 58,005,142 1,992,957 Restricted stock grants (a) 3,108,376 — Restricted stock forfeitures (2,263,946) — Withholding of restricted stock to satisfy taxes — 431,209 Balance, December 31, 2022 58,849,572 2,424,166 (a) The 2021 and 2022 grants include 20,442 and 61,138 restricted stock awards, respectively, and 1,761,779 and 3,047,238 RSUs, respectively, the latter granted pursuant to the 2019 TIP and LTIP programs under the Stock Plan. See Note 12., "Stock Compensation Plan," for further discussion of the Company's Stock Plan. Common Stock As of December 31, 2022, Revlon's authorized common stock consisted of 900 million shares of Class A Common Stock, with a par value of $0.01 per share (the "Class A Common Stock"), and 200 million shares of Class B common stock, par value $0.01 per share ("Class B Common Stock" and together with the Class A Common Stock, the "Common Stock"). As of December 31, 2022, MacAndrews & Forbes beneficially owned approximately 85.1% of Revlon's Class A Common Stock, which at such date was Revlon's only class of capital stock outstanding. Treasury Stock

SEGMENT DATA AND RELATED INFORM

SEGMENT DATA AND RELATED INFORMATION	12 Months Ended
SEGMENT DATA AND RELATED INFORMATION	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT DATA AND RELATED INFORMATION	SEGMENT DATA AND RELATED INFORMATION Operating Segments As a result of the similarities in the procurement, manufacturing and distribution processes for the Company’s products, much of the information provided in the Consolidated Financial Statements and provided in the segment table below is similar to, or the same as, that reviewed on a regular basis by the Company's Chief Executive Officer. The Company operates in four brand-centric reporting units that are aligned with its organizational structure based on four global brand teams: Revlon; Elizabeth Arden; Portfolio; and Fragrances, which represent the Company's four reporting segments. The Company's management evaluates segment profit for each of the Company's reportable segments. The Company allocates corporate expenses to each reportable segment to arrive at segment profit, and these expenses are included in the internal measure of segment operating performance. The Company defines segment profit as income from continuing operations before interest, taxes, depreciation, amortization, stock-based compensation expense, gains/losses on foreign currency fluctuations, gains/losses on the early extinguishment of debt, miscellaneous expenses and reorganization items, net. Segment profit also excludes the impact of certain items that are not directly attributable to the reportable segments' underlying operating performance. Such items are shown below in the table reconciling segment profit to consolidated income from continuing operations before income taxes. The Company does not have any material inter-segment sales. The accounting policies for each of the reportable segments are the same as those described in Note 1, "Description of Business and Summary of Significant Accounting Policies." The Company's assets and liabilities are managed centrally and are reported internally in the same manner as the Consolidated Financial Statements; thus, no additional information regarding assets and liabilities of the Company’s reportable segments is produced for the Company's Chief Executive Officer or included in these Consolidated Financial Statements. The following table is a comparative summary of the Company’s net sales and segment profit for Revlon and Products Corporation by reportable segment for the periods presented. Revlon, Inc. Year Ended December 31, 2022 2021 Segment Net Sales: Revlon $ 752.6 $ 727.9 Elizabeth Arden 509.7 532.3 Portfolio 373.4 419.1 Fragrances 344.7 399.4 Total $ 1,980.4 $ 2,078.7 Segment Profit: Revlon $ 89.0 $ 86.8 Elizabeth Arden 61.7 62.8 Portfolio 50.4 71.0 Fragrances 59.2 72.3 Total $ 260.3 $ 292.9 Reconciliation: Total Segment Profit $ 260.3 $ 292.9 Less: Depreciation and amortization 105.7 125.7 Non-cash stock compensation expense 13.8 14.0 Non-Operating items: Restructuring and related charges 31.5 33.0 Acquisition, integration and divestiture costs 0.9 2.3 Gain on divested assets — (1.1) Financial control remediation and sustainability actions and related charges — 0.5 COVID-19 charges — 6.1 Capital structure and related charges 4.2 9.2 Impairment charges 24.3 — Operating income 79.9 103.2 Less: Interest Expense 252.9 247.7 Amortization of debt issuance costs 20.9 39.6 Foreign currency losses, net 25.1 10.6 Miscellaneous, net 7.2 6.0 Reorganization items, net 416.0 — Loss from operations before income taxes $ (642.2) $ (200.7) Products Corporation Year Ended December 31, 2022 2021 Segment Net Sales: Revlon $ 752.6 $ 727.9 Elizabeth Arden 509.7 532.3 Portfolio 373.4 419.1 Fragrances 344.7 399.4 Total $ 1,980.4 $ 2,078.7 Segment Profit: Revlon $ 91.9 $ 89.5 Elizabeth Arden 63.7 64.7 Portfolio 51.9 72.5 Fragrances 60.5 73.8 Total $ 268.0 $ 300.5 Reconciliation: Total Segment Profit $ 268.0 $ 300.5 Less: Depreciation and amortization 105.7 125.7 Non-cash stock compensation expense 13.8 14.0 Non-Operating items: Restructuring and related charges 31.5 33.0 Acquisition, integration and divestiture costs 0.9 2.3 Gain on divested assets — (1.1) Financial control remediation and sustainability actions and related charges — 0.5 COVID-19 charges — 6.1 Capital structure and related charges 4.2 9.2 Impairment charge 24.3 — Operating income 87.6 110.8 Less: Interest Expense 252.9 247.7 Amortization of debt issuance costs 20.9 39.6 Foreign currency losses, net 25.1 10.6 Miscellaneous, net 20.1 21.1 Reorganization items, net 416.0 — Loss from operations before income taxes $ (647.4) $ (208.2) As of December 31, 2022, the Company had operations established in approximately 25 countries outside of the U.S. and its products are sold throughout the world. Generally, net sales by geographic area are presented by attributing revenues from external customers on the basis of where the products are sold. Walmart and its affiliates worldwide accounted for approximately 14% of the Company’s worldwide net sales in both 2022 and 2021. The following tables present the Company's segment net sales by geography and total net sales by classes of similar products for the periods presented: Year Ended December 31, 2022 Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 413.1 $ 97.8 $ 237.1 $ 225.6 $ 973.6 EMEA* 166.7 123.1 103.9 77.2 470.9 Asia 37.9 265.2 2.2 17.9 323.2 Latin America* 66.5 5.6 16.9 11.7 100.7 Pacific* 68.4 18.0 13.3 12.3 112.0 $ 752.6 $ 509.7 $ 373.4 $ 344.7 $ 1,980.4 Year Ended December 31, 2021 Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 389.4 $ 109.8 $ 274.0 $ 282.9 $ 1,056.1 EMEA* 170.6 116.5 111.7 78.5 477.3 Asia 40.1 276.2 2.8 14.4 333.5 Latin America* 57.3 7.6 16.5 10.8 92.2 Pacific* 70.5 22.2 14.1 12.8 119.6 $ 727.9 $ 532.3 $ 419.1 $ 399.4 $ 2,078.7 * The EMEA region includes Europe, the Middle East and Africa; the Latin America region includes Mexico, Central America and South America; and the Pacific region includes Australia and New Zealand. Year Ended December 31, 2022 2021 Classes of similar products: Net sales: Color cosmetics $ 551.0 28% $ 526.8 25% Fragrance 517.7 26% 580.1 28% Hair care 451.9 23% 472.1 23% Beauty care 157.5 8% 166.4 8% Skin care 302.3 15% 333.3 16% $ 1,980.4 $ 2,078.7 The following table presents the Company's long-lived assets by geographic area: December 31, 2022 December 31, 2021 Long-lived assets, net: United States $ 1,044.3 84% $ 1,134.3 84% International 200.1 16% 215.8 16% $ 1,244.4 $ 1,350.1

REVLON, INC. BASIC AND DILUTED

REVLON, INC. BASIC AND DILUTED EARNINGS (LOSS) PER COMMON SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
REVLON, INC. BASIC AND DILUTED EARNINGS (LOSS) PER COMMON SHARE	REVLON, INC. BASIC AND DILUTED EARNINGS (LOSS) PER COMMON SHARE Shares used in calculating Revlon's basic loss per share are computed using the weighted-average number of Revlon's shares of Class A Common Stock outstanding during each period. Shares used in diluted loss per share include the dilutive effect of unvested restricted stock, LTIP RSUs and TIP RSUs under the Company’s Stock Plan using the treasury stock method. For the years ended December 31, 2022 and 2021, Revlon's diluted loss per share equals basic loss per share, as the assumed vesting of restricted stock, LTIP RSUs and TIP RSUs would have an anti-dilutive effect. As of December 31, 2022 and 2021, there were no outstanding stock options under the Company's Stock Plan. See Note 12, "Stock Compensation Plan," for information on the LTIP and TIP RSUs. Following are the components of Revlon's basic and diluted loss per common share for the periods presented: Year Ended December 31, 2022 2021 Numerator: Net loss $ (673.9) $ (206.9) Denominator: Weighted-average common shares outstanding – Basic 54,892,272 53,934,179 Effect of dilutive restricted stock and RSUs — — Weighted-average common shares outstanding – Diluted 54,892,272 53,934,179 Basic and Diluted loss per common share: Net loss per common share $ (12.28) $ (3.84) Unvested restricted stock and RSUs under the Stock Plan (a) 914 681,023 (a) These are outstanding common stock equivalents that were not included in the computation of Revlon's diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Personal Injury/Tort Claims Talcum Powder Prior to the Petition Date, certain individuals asserted tort claims against the Company in connection with alleged personal injury suffered through use of the Company’s cosmetics and personal care products. These include certain claims relating to “Jean Nate” branded products containing talcum powder, an ingredient allegedly contaminated with asbestos and allegedly associated with mesothelioma and other maladies. The Company maintains that these claims are meritless. Chemical Hair Straightening/Relaxing Products The Company currently sells, and has in the past sold, chemical hair straightening or relaxing products, including without limitation, under brands such as “Crème of Nature,” “African Pride,” “French Perm,” “Fabulaxer,” “Revlon Realistic,” “Revlon Professional,” “HerbaRich,” and “All Ways Natural Relaxer.” Since October 2022, numerous cases have been filed in courts across the country on behalf of plaintiffs alleging personal injury and/or wrongful death claims relating to certain chemical hair straightening or relaxing products. In late January, Hair Relaxer Claimants filed various motions seeking to extend the Claims Bar Date for such claims, or, in the alternative, leave to file late proofs of claims. On March 6, 2023, the Debtors filed a statement in response to these motions, which included a proposal to extend the Claims Bar Date for Hair Relaxer Claimants. On March 7, 2023, the Bankruptcy Court approved the relief sought in the Debtors’ response and entered an order extending the Claims Bar Date for Hair Relaxer Claimants to April 11, 2023. To be entitled to vote on the Plan, Hair Relaxer Claimants must file a simplified proof of claim by March 23, 2023. The Company believes that the claims raised by the Hair Relaxer Claimants are dischargeable and without merit. Other The Company is involved in various routine legal proceedings incidental to the ordinary course of its business. The Company believes that the outcome of all pending legal proceedings in the aggregate is not reasonably likely to have a material adverse effect on the Company’s business, prospects, results of operations, financial condition and/or cash flows. However, in light of the uncertainties involved in legal proceedings generally, the ultimate outcome of a particular matter could be material to the Company’s operating results for a particular period depending on, among other things, the size of the loss or the nature of the liability imposed and the level of the Company’s income for that particular period. On June 15, 2022, the Company and certain of its subsidiaries filed voluntary petitions for relief under Chapter 11 of the Bankruptcy Code in Bankruptcy Court. As a result of such bankruptcy filings, substantially all proceedings pending against the Debtors have been stayed.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS As of December 31, 2022, MacAndrews & Forbes and its affiliates collectively beneficially owned approximately 85.1% of Revlon's Class A Common Stock, which at such date was Revlon's only class of capital stock outstanding. As a result, MacAndrews & Forbes and its affiliates are able to elect Revlon’s entire Board of Directors and control the vote on all matters submitted to a vote of Revlon's stockholders. MacAndrews & Forbes is beneficially owned by Ronald O. Perelman. Mr. Perelman is Chairman of Revlon’s and Product Corporation's Board of Directors. Exchange Offer MacAndrews & Forbes tendered approximately $15.5 million of 5.75% Senior Notes into the Exchange Offer during 2020 and, in exchange, received the Mixed Consideration as described herein, in accordance with the terms and conditions of the Exchange Offer. Additionally, MacAndrews & Forbes acquired the rights to the Mixed Consideration to be received by certain holders in the Exchange Offer. Subsequently, MacAndrews & Forbes sold its interest in the ABL FILO Term Loans and the New BrandCo Second-Lien Term Loans in the open market, according to disclosures by MacAndrews & Forbes in Amendment No. 15 to their Schedule 13D. Transfer and Reimbursement Agreements Revlon, Products Corporation and MacAndrews & Forbes have entered into reimbursement agreements (the "Reimbursement Agreements") pursuant to which: (i) MacAndrews & Forbes is obligated to provide (directly or through its affiliates) certain professional and administrative services, including, without limitation, employees, to the Company, and to purchase services from third-party providers, such as insurance, legal, accounting and air transportation services, on behalf of the Company, to the extent requested by Products Corporation; and (ii) Products Corporation is obligated to provide certain professional and administrative services, including, without limitation, employees, to MacAndrews & Forbes and to purchase services from third-party providers, such as insurance, legal and accounting services, on behalf of MacAndrews & Forbes, to the extent requested by MacAndrews & Forbes, provided that in each case the performance of such services does not cause an unreasonable burden to MacAndrews & Forbes or Products Corporation, as the case may be. The Company reimburses MacAndrews & Forbes for the allocable costs of the services that MacAndrews & Forbes purchases for or provides to the Company and for the reasonable out-of-pocket expenses that MacAndrews & Forbes incurs in connection with the provision of such services. MacAndrews & Forbes reimburses Products Corporation for the allocable costs of the services that Products Corporation purchases for or provides to MacAndrews & Forbes and for the reasonable out-of-pocket expenses incurred by Products Corporation in connection with the purchase or provision of such services. Each of the Company, on the one hand, and MacAndrews & Forbes, on the other, has agreed to indemnify the other party for losses arising out of the services provided by it under the Reimbursement Agreements, other than losses resulting from its willful misconduct or gross negligence. The Reimbursement Agreements may be terminated by either party on 90 days' notice. The Company does not intend to request services under the Reimbursement Agreements unless their costs would be at least as favorable to the Company as could be obtained from unaffiliated third parties. The Company participates in MacAndrews & Forbes' directors and officers liability insurance program (the "D&O Insurance Program"), as well as its other insurance coverages, such as property damage, business interruption, liability and other coverages, which cover the Company, as well as MacAndrews & Forbes and its subsidiaries. The limits of coverage for certain of the policies are available on an aggregate basis for losses to any or all of the participating companies and their respective directors and officers. The Company reimburses MacAndrews & Forbes from time-to-time for their allocable portion of the premiums for such coverage or the Company pays the insurers directly, which premiums the Company believes are more favorable than the premiums that the Company would pay were it to secure stand-alone coverage. Any amounts paid by the Company directly to MacAndrews & Forbes in respect of premiums are included in the amounts paid under the Reimbursement Agreements. To ensure the availability of directors and officers liability insurance coverage through January 2023, the Company and MacAndrews & Forbes agreed to collectively make payments under MacAndrews & Forbes’ D&O Insurance Program. During 2021, the Company made payments of approximately $1.3 million in respect of its participation in the D&O Insurance Program. During 2022, the Company made no payments in respect of its participation in the D&O Insurance Program. Consequently, as of December 31, 2022, the Company has no balance outstanding in respect of its participation in the D&O Insurance Program. In June 1992, Revlon and Products Corporation entered into an asset transfer agreement (“Transfer Agreement”) with Revlon Holdings Inc. ("Revlon Holdings"), which is an affiliate of MacAndrews & Forbes. Revlon Holdings transferred certain assets to Revlon and Products Corporation and Revlon and Products Corporation assumed all of the liabilities of Revlon Holdings, other than certain specifically excluded assets and liabilities. The net activity related to services purchased under the Transfer and Reimbursement Agreements during the year ended December 31, 2022 and 2021 was less than $0.1 million income and $0.2 million income, respectively. As of both December 31, 2022 and December 31, 2021, a receivable balance of $0.1 million from MacAndrews & Forbes were included in the Company's Consolidated Balance Sheet for transactions subject to the Transfer and Reimbursement Agreements. Tax Sharing Agreements As a result of a debt-for-equity exchange transaction completed in March 2004 (the "2004 Revlon Exchange Transactions"), as of March 25, 2004, Revlon, Products Corporation and their U.S. subsidiaries were no longer included in the MacAndrews & Forbes Group for U.S. federal income tax purposes. See Note 13, "Income Taxes," for further discussion on these agreements and related transactions in 2022 and 2021. Registration Rights Agreement Prior to the consummation of Revlon's initial public equity offering in February 1996, Revlon and Revlon Worldwide Corporation (which subsequently merged into REV Holdings LLC, a Delaware limited liability company and a wholly-owned subsidiary of MacAndrews & Forbes ("REV Holdings")), the then direct parent of Revlon entered into a registration rights agreement (the "Registration Rights Agreement"). In February 2003, MacAndrews & Forbes executed a joinder agreement to the Registration Rights Agreement, pursuant to which REV Holdings, MacAndrews & Forbes and certain transferees of Revlon's Common Stock held by REV Holdings (the "Holders") have the right to require Revlon to register under the Securities Act all or part of the Class A Common Stock owned by such Holders, including, without limitation, the shares of Class A Common Stock purchased by MacAndrews & Forbes in connection with Revlon's 2003 $50.0 million equity rights offering and the shares of Class A Common Stock which were issued to REV Holdings upon its conversion of all 3,125,000 shares of its Class B Common Stock in October 2013 (a "Demand Registration"). In connection with closing the 2004 Revlon Exchange Transactions and pursuant to the 2004 Investment Agreement, MacAndrews & Forbes executed a joinder agreement that provided that MacAndrews & Forbes would also be a Holder under the Registration Rights Agreement and that all shares acquired by MacAndrews & Forbes pursuant to the 2004 Investment Agreement are deemed to be registrable securities under the Registration Rights Agreement. This included all of the shares of Class A Common Stock acquired by MacAndrews & Forbes in connection with Revlon’s March 2006 $110 million rights offering of shares of its Class A Common Stock and related private placement to MacAndrews & Forbes, and Revlon’s January 2007 $100 million rights offering of shares of its Class A Common Stock and related private placement to MacAndrews & Forbes. Pursuant to the Registration Rights Agreement, in 2009 Revlon registered under the Securities Act all 9,336,905 shares of Class A Common Stock issued to MacAndrews & Forbes in the 2009 Exchange Offer, in which, among other things, Revlon issued to MacAndrews & Forbes shares of Class A Common Stock at a ratio of one share of Class A Common Stock for each $5.21 of outstanding principal amount of the then-outstanding Senior Subordinated Term Loan that MacAndrews & Forbes contributed to Revlon. Revlon may postpone giving effect to a Demand Registration for a period of up to 30 days if Revlon believes such registration might have a material adverse effect on any plan or proposal by Revlon with respect to any financing, acquisition, recapitalization, reorganization or other material transaction, or if Revlon is in possession of material non-public information that, if publicly disclosed, could result in a material disruption of a major corporate development or transaction then pending or in progress or could result in other material adverse consequences to Revlon. In addition, the Holders have the right to participate in registrations by Revlon of its Class A Common Stock (a "Piggyback Registration"). The Holders will pay all out-of-pocket expenses incurred in connection with any Demand Registration. Revlon will pay any expenses incurred in connection with a Piggyback Registration, except for underwriting discounts, commissions and expenses attributable to the shares of Class A Common Stock sold by such Holders. 2020 Restated Line of Credit Facility See Note 8, "Debt," regarding the 2020 Restated Line of Credit Facility between Products Corporation and MacAndrews & Forbes Group, LLC. Other Certain of Products Corporation’s debt obligations, including the 2016 Credit Agreements and Products Corporation's Senior Notes, have been, and may in the future be, supported by, among other things, guarantees from all of Products Corporation's domestic subsidiaries (subject to certain limited exceptions) and, for the 2016 Credit Agreements, guarantees from Revlon. The obligations under such guarantees are secured by, among other things, all of the capital stock of Products Corporation and, its domestic subsidiaries (subject to certain limited exceptions) and 66% of the capital stock of Products Corporation's and its domestic subsidiaries' first-tier foreign subsidiaries. See Note 8, "Debt," for a discussion of the terms of the 2016 Credit Agreements and Senior Notes. During the year ended December 31, 2022 and 2021, the Company engaged several companies in which MacAndrews & Forbes had a controlling interest to provide the Company with various ordinary course business services. These services included processing approximately $7.8 million and $12.7 million of coupon redemptions for the Company's retail customers for the year ended December 31, 2022 and 2021, respectively, for which the Company incurred fees of approximately $0.2 million and $0.3 million for the year ended December 31, 2022 and 2021, respectively, and other similar advertising, coupon redemption and raw material supply services, for which the Company had net payables aggregating to approximately $0.1 million and $0.5 million for the year ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and December 31, 2021, a payable balance of approximately $3.1 million and $4.2 million, respectively, were included in the Company's Consolidated Balance Sheet for the aforementioned coupon redemption services. The Company believes that its engagement of each of these affiliates was on arm's length terms, taking into account each firm's expertise in its respective field, and that the fees paid or received were at least as favorable as those available from unaffiliated parties. As previously disclosed in the Company’s 2021 Form 10-K, on March 10, 2021, the Company and Mr. E. Scott Beattie, a member of the Board of Directors of the Company, entered into an Amended and Restated Consulting Agreement ("the 2020 Consulting Agreement"), effective April 1, 2021, pursuant to which he will continue to provide advisory services to the Company until April 1, 2022 (the “Term”). As compensation for Mr. Beattie’s advisory services during the Term, the Company shall grant him restricted stock units (the “RSUs”) equivalent in value to the fee set forth in the 2020 Consulting Agreement, which shall vest in accordance with the terms of the Amendment to the 2020 Consulting Agreement. The foregoing description of the Amendment to the 2020 Consulting Agreement is qualified in its entirety by reference to the full text of such agreement, a copy of which was incorporated by reference into the 2021 Form 10-K. On May 4, 2022, the Company and Mr. Beattie entered into Amendment No. 3 to his Amended and Restated Consulting Agreement, dated as of March 11, 2020 and amended from time to time, pursuant to which he agreed to continue to provide advisory services to the Company until April 1, 2023 (as amended through May 4, 2022, the "Beattie Consulting Agreement"). As compensation for Mr. Beattie’s advisory services, the Company agreed to grant him restricted stock units with an intended value of approximately $250,000, which would vest in installments during the period of his services. On June 12, 2022, Mr. Beattie and the Company entered into a mutual agreement to terminate the Beattie Consulting Agreement (the "Mutual Termination Letter"). Pursuant to the terms of the Mutual Termination Letter, the Beattie Consulting Agreement was terminated and all unvested restricted stock units of the Company granted to Mr. Beattie pursuant to the Beattie Consulting Agreement were forfeited as of the date thereof for no consideration. Following the Mutual Termination Letter, Mr. Beattie remains a member of the Board of Directors of Revlon, Inc., but he is no longer obligated to provide separate advisory services pursuant to, and will not receive further compensation under, the Beattie Consulting Agreement.

PRODUCTS CORPORATION AND SUBSID

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION	PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION Products Corporation's 6.25% Senior Notes are fully and unconditionally guaranteed on a senior basis by certain of Products Corporation’s direct and indirect wholly-owned domestic subsidiaries (the "Guarantors Subsidiaries"). The following Condensed Consolidating Financial Statements present the financial information as of December 31, 2022 and December 31, 2021, and for each of the years ended December 31, 2022 and 2021 for: (i) Products Corporation on a stand-alone basis; (ii) the Guarantor Subsidiaries on a stand-alone basis; (iii) the subsidiaries of Products Corporation that did not guarantee and do not guarantee Products Corporation's 6.25% Senior Notes (the "Non-Guarantor Subsidiaries") on a stand-alone basis; and; (iv) Products Corporation, the Guarantor Subsidiaries and the Non-Guarantor Subsidiaries on a consolidated basis. The Condensed Consolidating Financial Statements are presented on the equity method, under which the investments in subsidiaries are recorded at cost and adjusted to the applicable share of the subsidiary's cumulative results of operations, capital contributions, distributions and other equity changes. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of December 31, 2022 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 7.8 $ 147.7 $ 93.8 $ — $ 249.3 Trade receivables, less allowances for doubtful accounts 94.1 88.9 169.7 — 352.7 Inventories, net 173.2 124.8 171.3 — 469.3 Prepaid expenses and other 283.5 12.4 174.9 (127.6) 343.2 Intercompany receivables 3,573.5 7,392.6 1,922.4 (12,888.5) — Investment in subsidiaries 1,848.4 895.0 618.9 (3,362.3) — Property, plant and equipment, net 134.4 37.3 79.9 — 251.6 Deferred income taxes — 1.3 41.4 — 42.7 Goodwill 404.8 135.2 22.2 — 562.2 Intangible assets, net 0.1 126.9 207.1 — 334.1 Other assets 62.2 8.2 26.1 — 96.5 Total assets $ 6,582.0 $ 8,970.3 $ 3,527.7 $ (16,378.4) $ 2,701.6 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 0.2 $ — $ 0.2 Current portion of long-term debt 746.8 — 0.1 — 746.9 Accounts payable 43.0 7.4 75.5 — 125.9 Accrued expenses and other 157.5 51.2 178.5 — 387.2 Intercompany payables 712.2 1,152.3 1,596.4 (3,460.9) — Long-term debt — — 0.1 — 0.1 Other long-term liabilities 92.5 7.8 93.6 — 193.9 Liabilities subject to compromise 6,831.7 6,023.9 454.8 (9,555.3) 3,755.1 Total liabilities 8,583.7 7,242.6 2,399.2 (13,016.2) 5,209.3 Stockholder’s (deficiency) equity (2,001.7) 1,727.7 1,128.5 (3,362.2) (2,507.7) Total liabilities and stockholder’s (deficiency) equity $ 6,582.0 $ 8,970.3 $ 3,527.7 $ (16,378.4) $ 2,701.6 Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of December 31, 2021 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 4.0 $ 2.1 $ 96.3 $ — $ 102.4 Trade receivables, less allowances for doubtful accounts 114.6 102.4 166.8 — 383.8 Inventories, net 129.3 127.9 160.2 — 417.4 Prepaid expenses and other 222.8 5.7 68.3 — 296.8 Intercompany receivables 4,542.8 4,396.2 700.5 (9,639.5) — Investment in subsidiaries 1,055.5 (218.9) — (836.6) — Property, plant and equipment, net 157.6 59.9 79.8 — 297.3 Deferred income taxes — 7.7 43.9 — 51.6 Goodwill 404.8 30.0 128.0 — 562.8 Intangible assets, net 20.3 170.3 201.6 — 392.2 Other assets 57.7 12.2 27.9 — 97.8 Total assets $ 6,709.4 $ 4,695.5 $ 1,673.3 $ (10,476.1) $ 2,602.1 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 0.7 $ — $ 0.7 Current portion of long-term debt 137.1 — 0.1 — 137.2 Accounts payable 89.8 42.1 85.8 — 217.7 Accrued expenses and other 161.9 84.9 185.3 — 432.1 Intercompany payables 4,737.2 4,045.5 856.5 (9,639.2) — Long-term debt 3,234.1 — 71.4 — 3,305.5 Other long-term liabilities 176.8 115.7 73.6 — 366.1 Total liabilities 8,536.9 4,288.2 1,273.4 (9,639.2) 4,459.3 Stockholder’s (deficiency) equity (1,827.5) 407.3 399.9 (836.9) (1,857.2) Total liabilities and stockholder’s (deficiency) equity $ 6,709.4 $ 4,695.5 $ 1,673.3 $ (10,476.1) $ 2,602.1 Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Year Ended December 31, 2022 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 461.9 $ 491.1 $ 1,027.4 $ — $ 1,980.4 Cost of sales 222.2 225.2 388.3 — 835.7 Gross profit 239.7 265.9 639.1 — 1,144.7 Selling, general and administrative expenses 372.5 215.6 437.3 — 1,025.4 Acquisition, integration and divestiture costs 0.9 — — — 0.9 Restructuring charges and other, net 2.9 0.6 3.0 — 6.5 Impairment charges 18.3 1.5 4.5 — 24.3 (Gain) loss on divested assets — — — — — Operating (loss) income (154.9) 48.2 194.3 — 87.6 Other (income) expense: Intercompany interest, net (8.8) 0.3 8.5 — — Interest expense 245.8 — 7.1 — 252.9 Amortization of debt issuance costs 16.8 — 4.1 — 20.9 Foreign currency losses, net 7.4 1.2 16.5 — 25.1 Miscellaneous, net 48.8 (65.5) 36.8 — 20.1 Reorganization items, net 410.6 4.6 0.8 — 416.0 Other expense (income), net 720.6 (59.4) 73.8 — 735.0 (Loss) income from operations before income taxes (875.5) 107.6 120.5 — (647.4) Provision for (benefit from) for income taxes — 7.1 24.6 — 31.7 (Loss) income from operations, net of taxes (875.5) 100.5 95.9 — (679.1) Equity in income (loss) of subsidiaries 227.1 (4.3) (13.5) (209.3) — Net (loss) income $ (648.4) $ 96.2 $ 82.4 $ (209.3) $ (679.1) Other comprehensive (loss) income 14.8 14.6 (3.9) (10.7) 14.8 Total comprehensive (loss) income $ (633.6) $ 110.8 $ 78.5 $ (220.0) $ (664.3) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Year Ended December 31, 2021 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 446.0 $ 581.4 $ 1,051.3 $ — $ 2,078.7 Cost of sales 206.7 265.0 377.4 — 849.1 Gross profit 239.3 316.4 673.9 — 1,229.6 Selling, general and administrative expenses 345.5 251.4 494.6 — 1,091.5 Acquisition, integration and divestiture costs 2.2 — 0.1 — 2.3 Restructuring charges and other, net 14.6 2.7 8.8 — 26.1 Impairment charges — — — — — Loss on divested assets (1.1) — — — (1.1) Operating (loss) income (121.9) 62.3 170.4 — 110.8 Other (income) expenses: Intercompany interest, net (5.0) 2.5 2.5 — — Interest expense 240.2 — 7.5 — 247.7 Amortization of debt issuance costs 39.6 — — — 39.6 Foreign currency losses, net (3.2) (0.7) 14.5 — 10.6 Miscellaneous, net 88.8 4.5 (72.2) — 21.1 Other expense (income), net 360.4 6.3 (47.7) — 319.0 Loss from operations before income taxes (482.3) 56.0 218.1 — (208.2) Provision for (benefit from) income taxes (10.5) 12.8 0.9 — 3.2 (Loss) income from operations, net of taxes (471.8) 43.2 217.2 — (211.4) Equity in (loss) income of subsidiaries 258.3 112.7 — (371.0) — Net (loss) income $ (213.5) $ 155.9 $ 217.2 $ (371.0) $ (211.4) Other comprehensive (loss) income 43.2 14.7 2.3 (17.0) 43.2 Total comprehensive (loss) income $ (170.3) $ 170.6 $ 219.5 $ (388.0) $ (168.2) Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2022 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash (used in) provided by operating activities $ (456.5) $ 148.6 $ 64.4 $ — $ (243.5) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash (used in) provided by investing activities (5.5) (2.1) (6.2) — (13.8) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.2) (0.7) (0.4) — (2.3) Borrowings on term loans — — — — — Repayments on term loans (13.6) — (75.0) — (88.6) Net (repayments) borrowings under the revolving credit facilities (0.6) — — (0.6) Borrowings on DIP Term Loan Facility 575.0 575.0 Repayments on Tranche A DIP ABL Facility (67.2) (67.2) Payment of financing costs (20.5) — — — (20.5) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) — — — (3.3) Other financing activities (0.1) (0.1) — — (0.2) Net cash provided by (used in) financing activities 468.5 (0.8) (75.4) — 392.3 Effect of exchange rate changes on cash, cash equivalents and restricted cash — (0.1) (2.7) — (2.8) Net increase (decrease) in cash, cash equivalents and restricted cash 6.5 145.6 (19.9) — 132.2 Cash, cash equivalents and restricted cash at beginning of period $ 4.0 $ 2.1 $ 114.8 $ — $ 120.9 Cash, cash equivalents and restricted cash at end of period $ 10.5 $ 147.7 $ 94.9 $ — $ 253.1 Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2021 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash (used in) provided by operating activities $ (36.1) $ 6.7 $ 18.4 $ — $ (11.0) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash (used in) provided by investing activities (7.2) (1.2) (3.7) — (12.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (5.5) (5.8) (2.4) — (13.7) Borrowings on term loans 230.0 — 75.0 — 305.0 Repayments on Term Loans (138.3) — (58.9) — (197.2) Net (repayments) borrowings under the revolving credit facilities (29.3) — — — (29.3) Payments of financing costs (12.6) — (5.3) — (17.9) Tax withholdings related to net share settlements of restricted stock and RSUs (2.4) — — — (2.4) Other financing activities (0.2) (0.1) — — (0.3) Net cash provided by (used in) financing activities 41.7 (5.9) 8.4 — 44.2 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (2.7) — (2.7) Net increase (decrease) in cash, cash equivalents and restricted cash (1.6) (0.4) 20.4 — 18.4 Cash, cash equivalents and restricted cash at beginning of period $ 5.6 $ 2.5 $ 94.4 $ — $ 102.5 Cash, cash equivalents and restricted cash at end of period $ 4.0 $ 2.1 $ 114.8 $ — $ 120.9

LIABILITIES SUBJECT TO COMPROMI

LIABILITIES SUBJECT TO COMPROMISE	12 Months Ended
LIABILITIES SUBJECT TO COMPROMISE	Dec. 31, 2022
Reorganizations [Abstract]
LIABILITIES SUBJECT TO COMPROMISE	LIABILITIES SUBJECT TO COMPROMISE As discussed in Note 1. "Description of Business and Summary of Significant Accounting Policies", since the Petition Date, the Company has been operating as debtors in possession under the jurisdiction of the Bankruptcy Court and in accordance with provisions of the Bankruptcy Code. On the accompanying Consolidated Balance Sheets, the caption “Liabilities subject to compromise” reflects the expected allowed amount of the pre-petition claims that are not fully secured and that have at least a possibility of not being repaid at the full claim amount. Liabilities subject to compromise at December 31, 2022 consisted of the following: December 31, 2022 Accounts payable $ 81.6 Accrued expenses 148.6 Other liabilities 96.0 Debt subject to compromise 3,385.0 Total liabilities subject to compromise $ 3,711.2 Determination of the value at which liabilities will ultimately be settled cannot be made until the Bankruptcy Court approves the plan of Reorganization. The Company will continue to evaluate the amount and classification of its pre-petition liabilities. Any additional liabilities that are subject to compromise will be recognized accordingly, and the aggregate amount of liabilities subject to compromise may change. Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying statements of operations for the year ended December 31, 2022 and were as follows: Year Ended December 31, 2022 Professional fees $ 158.1 Write off of deferred financing costs and discount on debt subject to compromise 124.8 Adjustment to estimated allowed claim amount 98.6 Bankruptcy related employee compensation programs 21.1 DIP facilities financing costs 18.5 Other 4.8 Gain on settlement of pre-petition accounts payable (9.9) Reorganization items, net $ 416.0 The financial statements below represent the condensed combined financial statements of the Debtors as of December 31, 2022 and December 31, 2021 and for each of the years ended December 31, 2022 and 2021. REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 163.7 $ 17.9 Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively) 220.6 258.7 Trade receivables from non-debtor subsidiaries 493.1 400.4 Inventories, net 302.4 261.8 Prepaid expenses and other assets 93.2 74.5 Total current assets 1,273.0 1,013.3 Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively) 178.4 219.4 Deferred income taxes 4.7 17.5 Goodwill 540.0 540.0 Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively) 272.6 320.8 Investment in subsidiaries 877.7 874.5 Due from affiliates 269.1 249.8 Other assets 76.0 74.8 Total assets $ 3,491.5 $ 3,310.1 LIABILITIES AND STOCKHOLDERS’ DEFICIENCY Current liabilities: Short-term borrowings $ — $ — Current portion of long-term debt 746.8 137.1 Accounts payable 52.3 134.7 Accounts payable to non-debtors 27.3 234.5 Accrued expenses and other current liabilities 242.3 267.1 Total current liabilities $ 1,068.7 $ 773.4 Long-term debt — 3,234.2 Long-term pension and other post-retirement plan liabilities 81.0 141.3 Other long-term liabilities 20.5 337.9 Liabilities subject to compromise 4,209.5 — Total liabilities 5,379.7 4,486.8 Stockholder’s (deficiency) equity (1,888.2) (1,176.7) Total liabilities and stockholders’ deficiency $ 3,491.5 $ 3,310.1 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2022 2021 Net sales $ 1,075.3 $ 1,156.9 Cost of sales 501.3 523.3 Gross profit 574.0 633.6 Selling, general and administrative expenses 647.7 660.7 Acquisition, integration and divestiture costs 0.8 2.3 Restructuring charges and other, net 3.7 18.5 Impairment charges 20.5 — (Gain) loss on divested assets 0.6 0.7 Operating loss (99.3) (48.6) Other expenses: Interest expense, net 235.3 237.6 Amortization of debt issuance costs 16.8 37.4 Foreign currency losses, net 9.5 (3.9) Miscellaneous, net 9.1 (393.5) Reorganization items, net 416.0 — Equity in net loss of subsidiary (123.3) (100.4) Other expenses 563.4 (222.8) (Loss) income from operations before income taxes (662.7) 174.2 Provision for income taxes 15.1 (1.7) Net loss $ (677.8) $ 175.9 Other comprehensive income, net 16.7 40.4 Total comprehensive (loss) income $ (661.1) $ 216.3 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (310.6) $ 135.0 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (7.9) (8.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.9) (11.9) Borrowings on term loans — 230.0 Repayments on term loans (13.6) (138.4) Net (repayments) borrowings under the revolving credit facilities (0.6) (29.3) Borrowings on DIP Term Loan Facility 575.0 — Repayments on Tranche A DIP ABL Facility (67.2) — Payment of financing costs (20.5) (11.6) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) (2.4) Cash transfer to non-debtor affiliates — (155.8) Other financing activities (0.2) (0.3) Net cash provided by financing activities 467.7 (119.7) Effect of exchange rate changes on cash, cash equivalents and restricted cash (0.7) (0.1) Net increase in cash, cash equivalents and restricted cash 148.5 7.1 Cash, cash equivalents and restricted cash at beginning of period 17.9 10.8 Cash, cash equivalents and restricted cash at end of period (a) $ 166.4 $ 17.9 (a) These amounts include restricted cash of $2.7 million and nil as of December 31, 2022 and 2021, respectively. The balance is included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31,

REORGANIZATION ITEMS, NET

REORGANIZATION ITEMS, NET	12 Months Ended
REORGANIZATION ITEMS, NET	Dec. 31, 2022
Reorganizations [Abstract]
REORGANIZATION ITEMS, NET	LIABILITIES SUBJECT TO COMPROMISE As discussed in Note 1. "Description of Business and Summary of Significant Accounting Policies", since the Petition Date, the Company has been operating as debtors in possession under the jurisdiction of the Bankruptcy Court and in accordance with provisions of the Bankruptcy Code. On the accompanying Consolidated Balance Sheets, the caption “Liabilities subject to compromise” reflects the expected allowed amount of the pre-petition claims that are not fully secured and that have at least a possibility of not being repaid at the full claim amount. Liabilities subject to compromise at December 31, 2022 consisted of the following: December 31, 2022 Accounts payable $ 81.6 Accrued expenses 148.6 Other liabilities 96.0 Debt subject to compromise 3,385.0 Total liabilities subject to compromise $ 3,711.2 Determination of the value at which liabilities will ultimately be settled cannot be made until the Bankruptcy Court approves the plan of Reorganization. The Company will continue to evaluate the amount and classification of its pre-petition liabilities. Any additional liabilities that are subject to compromise will be recognized accordingly, and the aggregate amount of liabilities subject to compromise may change. Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying statements of operations for the year ended December 31, 2022 and were as follows: Year Ended December 31, 2022 Professional fees $ 158.1 Write off of deferred financing costs and discount on debt subject to compromise 124.8 Adjustment to estimated allowed claim amount 98.6 Bankruptcy related employee compensation programs 21.1 DIP facilities financing costs 18.5 Other 4.8 Gain on settlement of pre-petition accounts payable (9.9) Reorganization items, net $ 416.0 The financial statements below represent the condensed combined financial statements of the Debtors as of December 31, 2022 and December 31, 2021 and for each of the years ended December 31, 2022 and 2021. REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 163.7 $ 17.9 Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively) 220.6 258.7 Trade receivables from non-debtor subsidiaries 493.1 400.4 Inventories, net 302.4 261.8 Prepaid expenses and other assets 93.2 74.5 Total current assets 1,273.0 1,013.3 Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively) 178.4 219.4 Deferred income taxes 4.7 17.5 Goodwill 540.0 540.0 Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively) 272.6 320.8 Investment in subsidiaries 877.7 874.5 Due from affiliates 269.1 249.8 Other assets 76.0 74.8 Total assets $ 3,491.5 $ 3,310.1 LIABILITIES AND STOCKHOLDERS’ DEFICIENCY Current liabilities: Short-term borrowings $ — $ — Current portion of long-term debt 746.8 137.1 Accounts payable 52.3 134.7 Accounts payable to non-debtors 27.3 234.5 Accrued expenses and other current liabilities 242.3 267.1 Total current liabilities $ 1,068.7 $ 773.4 Long-term debt — 3,234.2 Long-term pension and other post-retirement plan liabilities 81.0 141.3 Other long-term liabilities 20.5 337.9 Liabilities subject to compromise 4,209.5 — Total liabilities 5,379.7 4,486.8 Stockholder’s (deficiency) equity (1,888.2) (1,176.7) Total liabilities and stockholders’ deficiency $ 3,491.5 $ 3,310.1 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2022 2021 Net sales $ 1,075.3 $ 1,156.9 Cost of sales 501.3 523.3 Gross profit 574.0 633.6 Selling, general and administrative expenses 647.7 660.7 Acquisition, integration and divestiture costs 0.8 2.3 Restructuring charges and other, net 3.7 18.5 Impairment charges 20.5 — (Gain) loss on divested assets 0.6 0.7 Operating loss (99.3) (48.6) Other expenses: Interest expense, net 235.3 237.6 Amortization of debt issuance costs 16.8 37.4 Foreign currency losses, net 9.5 (3.9) Miscellaneous, net 9.1 (393.5) Reorganization items, net 416.0 — Equity in net loss of subsidiary (123.3) (100.4) Other expenses 563.4 (222.8) (Loss) income from operations before income taxes (662.7) 174.2 Provision for income taxes 15.1 (1.7) Net loss $ (677.8) $ 175.9 Other comprehensive income, net 16.7 40.4 Total comprehensive (loss) income $ (661.1) $ 216.3 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (310.6) $ 135.0 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (7.9) (8.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.9) (11.9) Borrowings on term loans — 230.0 Repayments on term loans (13.6) (138.4) Net (repayments) borrowings under the revolving credit facilities (0.6) (29.3) Borrowings on DIP Term Loan Facility 575.0 — Repayments on Tranche A DIP ABL Facility (67.2) — Payment of financing costs (20.5) (11.6) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) (2.4) Cash transfer to non-debtor affiliates — (155.8) Other financing activities (0.2) (0.3) Net cash provided by financing activities 467.7 (119.7) Effect of exchange rate changes on cash, cash equivalents and restricted cash (0.7) (0.1) Net increase in cash, cash equivalents and restricted cash 148.5 7.1 Cash, cash equivalents and restricted cash at beginning of period 17.9 10.8 Cash, cash equivalents and restricted cash at end of period (a) $ 166.4 $ 17.9 (a) These amounts include restricted cash of $2.7 million and nil as of December 31, 2022 and 2021, respectively. The balance is included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31,

CONDENSED CONSOLIDATION DEBTOR-

CONDENSED CONSOLIDATION DEBTOR-IN-POSSESSION FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2022
Reorganizations [Abstract]
CONDENSED CONSOLIDATION DEBTOR-IN-POSSESSION FINANCIAL INFORMATION	LIABILITIES SUBJECT TO COMPROMISE As discussed in Note 1. "Description of Business and Summary of Significant Accounting Policies", since the Petition Date, the Company has been operating as debtors in possession under the jurisdiction of the Bankruptcy Court and in accordance with provisions of the Bankruptcy Code. On the accompanying Consolidated Balance Sheets, the caption “Liabilities subject to compromise” reflects the expected allowed amount of the pre-petition claims that are not fully secured and that have at least a possibility of not being repaid at the full claim amount. Liabilities subject to compromise at December 31, 2022 consisted of the following: December 31, 2022 Accounts payable $ 81.6 Accrued expenses 148.6 Other liabilities 96.0 Debt subject to compromise 3,385.0 Total liabilities subject to compromise $ 3,711.2 Determination of the value at which liabilities will ultimately be settled cannot be made until the Bankruptcy Court approves the plan of Reorganization. The Company will continue to evaluate the amount and classification of its pre-petition liabilities. Any additional liabilities that are subject to compromise will be recognized accordingly, and the aggregate amount of liabilities subject to compromise may change. Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying statements of operations for the year ended December 31, 2022 and were as follows: Year Ended December 31, 2022 Professional fees $ 158.1 Write off of deferred financing costs and discount on debt subject to compromise 124.8 Adjustment to estimated allowed claim amount 98.6 Bankruptcy related employee compensation programs 21.1 DIP facilities financing costs 18.5 Other 4.8 Gain on settlement of pre-petition accounts payable (9.9) Reorganization items, net $ 416.0 The financial statements below represent the condensed combined financial statements of the Debtors as of December 31, 2022 and December 31, 2021 and for each of the years ended December 31, 2022 and 2021. REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 163.7 $ 17.9 Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively) 220.6 258.7 Trade receivables from non-debtor subsidiaries 493.1 400.4 Inventories, net 302.4 261.8 Prepaid expenses and other assets 93.2 74.5 Total current assets 1,273.0 1,013.3 Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively) 178.4 219.4 Deferred income taxes 4.7 17.5 Goodwill 540.0 540.0 Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively) 272.6 320.8 Investment in subsidiaries 877.7 874.5 Due from affiliates 269.1 249.8 Other assets 76.0 74.8 Total assets $ 3,491.5 $ 3,310.1 LIABILITIES AND STOCKHOLDERS’ DEFICIENCY Current liabilities: Short-term borrowings $ — $ — Current portion of long-term debt 746.8 137.1 Accounts payable 52.3 134.7 Accounts payable to non-debtors 27.3 234.5 Accrued expenses and other current liabilities 242.3 267.1 Total current liabilities $ 1,068.7 $ 773.4 Long-term debt — 3,234.2 Long-term pension and other post-retirement plan liabilities 81.0 141.3 Other long-term liabilities 20.5 337.9 Liabilities subject to compromise 4,209.5 — Total liabilities 5,379.7 4,486.8 Stockholder’s (deficiency) equity (1,888.2) (1,176.7) Total liabilities and stockholders’ deficiency $ 3,491.5 $ 3,310.1 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2022 2021 Net sales $ 1,075.3 $ 1,156.9 Cost of sales 501.3 523.3 Gross profit 574.0 633.6 Selling, general and administrative expenses 647.7 660.7 Acquisition, integration and divestiture costs 0.8 2.3 Restructuring charges and other, net 3.7 18.5 Impairment charges 20.5 — (Gain) loss on divested assets 0.6 0.7 Operating loss (99.3) (48.6) Other expenses: Interest expense, net 235.3 237.6 Amortization of debt issuance costs 16.8 37.4 Foreign currency losses, net 9.5 (3.9) Miscellaneous, net 9.1 (393.5) Reorganization items, net 416.0 — Equity in net loss of subsidiary (123.3) (100.4) Other expenses 563.4 (222.8) (Loss) income from operations before income taxes (662.7) 174.2 Provision for income taxes 15.1 (1.7) Net loss $ (677.8) $ 175.9 Other comprehensive income, net 16.7 40.4 Total comprehensive (loss) income $ (661.1) $ 216.3 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (310.6) $ 135.0 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (7.9) (8.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.9) (11.9) Borrowings on term loans — 230.0 Repayments on term loans (13.6) (138.4) Net (repayments) borrowings under the revolving credit facilities (0.6) (29.3) Borrowings on DIP Term Loan Facility 575.0 — Repayments on Tranche A DIP ABL Facility (67.2) — Payment of financing costs (20.5) (11.6) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) (2.4) Cash transfer to non-debtor affiliates — (155.8) Other financing activities (0.2) (0.3) Net cash provided by financing activities 467.7 (119.7) Effect of exchange rate changes on cash, cash equivalents and restricted cash (0.7) (0.1) Net increase in cash, cash equivalents and restricted cash 148.5 7.1 Cash, cash equivalents and restricted cash at beginning of period 17.9 10.8 Cash, cash equivalents and restricted cash at end of period (a) $ 166.4 $ 17.9 (a) These amounts include restricted cash of $2.7 million and nil as of December 31, 2022 and 2021, respectively. The balance is included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31,

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Backstop Commitment Agreement and Debt Commitment Letter On January 17, 2023, the Debtors entered into a backstop commitment agreement (as amended, the "Backstop Commitment Agreement") with certain of the Consenting BrandCo Lenders under the Restructuring Support Agreement (the “Original Equity Commitment Parties”), pursuant to which each of the Original Equity Commitment Parties thereunder had agreed to backstop, severally and not jointly and subject to the terms and conditions in the Backstop Commitment Agreement, the Aggregate Rights Offering Amount (as defined in the Backstop Commitment Agreement). On February 21, 2023, as contemplated by the Restructuring Support Agreement, the Company Parties amended and restated the Backstop Commitment Agreement with the Original Equity Commitment Parties and certain of the Consenting 2016 Lenders (together with the Original Equity Commitment Parties, the “ Equity Commitment Parties ”), pursuant to which each of the Equity Commitment Parties has agreed to backstop, severally and not jointly and subject to the terms and conditions in the Backstop Commitment Agreement, an upsized $670 million Equity Rights Offering, subject to reduction on account of the Excess Liquidity Cutback as discussed herein. Also, on January 17, 2023, as contemplated by the Restructuring Support Agreement, the Debtors entered into the Debt Commitment Letter with the Debt Commitment Parties, pursuant to which the Debt Commitment Parties committed to fund up to $200 million in net cash proceeds to the Debtors in connection with a new senior secured first lien term loan facility (the “Incremental New Money Facility”) upon emergence from Chapter 11. As consideration for entering into the Debt Commitment Letter, the Debt Commitment Parties will receive a premium of 3.00% on their $200 million funding commitment payable in-kind in the form of additional loans added under the Incremental New Money Facility (the “Debt Commitment Premium”). If the Debt Commitment Letter is terminated, then under certain conditions set forth in the Debt Commitment Letter, the Debt Commitment Parties are entitled to receive a termination premium of $6 million (3.00% of the $200 million commitment amount) in lieu of the Debt Commitment Premium. Amended and Restated Restructuring Support Agreement On February 21, 2023, the Company Parties amended and restated the Restructuring Support Agreement (as amended, the "Restructuring Support Agreement") with the Original Consenting Creditor Parties (as defined herein) and certain of the Company’s prepetition lenders under the previously disclosed 2016 Term Loan Agreement (as defined herein) (together with the Original Consenting Creditor Parties, the “Consenting Creditor Parties,” and together with the Original Consenting Creditor Parties and the Company Parties, the “RSA Parties”). Under the Restructuring Support Agreement, the Consenting Creditor Parties have agreed, subject to certain terms and conditions, to support the First Amended Joint Plan of Reorganization attached to, and incorporated into, the Restructuring Support Agreement (the “Plan”). The Restructuring Support Agreement provides that the Debtors shall achieve certain future milestones (unless extended or waived in writing), including: • No later than February 22, 2023, the Bankruptcy Court shall have entered an order approving (i) the Disclosure Statement and (ii) the Backstop Motion (this milestone has been met); • No later than February 28, 2023, the Debtors shall have commenced the solicitation of votes to accept or reject the Plan (this milestone has been met); • No later than April 4, 2023, the Bankruptcy Court shall have entered an order confirming the Plan; and • No later than April 28, 2023, the effective date of the Plan shall have occurred (such date of emergence from chapter 11, the “Effective Date”). In accordance with the Restructuring Support Agreement, the Company Parties agreed among other things, to: (i) support and take all steps reasonably necessary to consummate the restructuring transactions contemplated by the Restructuring Support Agreement (the "Restructuring") in accordance with the Restructuring Support Agreement; (ii) to the extent any legal or structural impediment arises that would prevent, hinder, impede, or delay the consummation of the Restructuring, (A) take all steps reasonably necessary and desirable to address any such impediment, and (B) negotiate in good faith any appropriate additional or alternative provisions or agreements to address any such impediment; (iii) use commercially reasonable efforts to obtain any and all required governmental, regulatory and/or third-party approvals for the Restructuring; (iv) negotiate in good faith and use commercially reasonable efforts to take all steps reasonably necessary to (A) consummate the Restructuring and (B) execute and implement definitive documents; (v) timely file a formal objection to any motion, application, or pleading filed with the Bankruptcy Court seeking the entry of an order for relief that (A) is materially inconsistent with the Restructuring Support Agreement or any definitive document or (B) would, or would be reasonably expected to, frustrate the purposes the Restructuring Support Agreement or any definitive document, including by preventing the consummation of the Restructuring; (vi) timely file a formal objection or opposition to any motion, application or adversary proceeding or other action or proceeding asserting any claims settlement pursuant to the Plan or Restructuring Support Agreement; and (vii) not take any other action or inaction in material contravention of the Restructuring Support Agreement or any definitive document, or to the material detriment of the Restructuring Transactions. In accordance with the Restructuring Support Agreement and subject to approval of the Plan by the Bankruptcy Court, the Company Parties also agreed, upon emergence, to assume or replace the following: (A) the employment agreement of the Company’s Chief Executive Officer, (B) the Company’s severance plan and (C) the Company’s cash bonus programs for 2023 (each as amended, modified, developed or supplemented on terms described in the Restructuring Support Agreement). Also, in accordance with the Restructuring Support Agreement and subject to approval of the Plan by the Bankruptcy Court, the Company will also adopt an equity management incentive program to be allocated following emergence, beginning in 2024 (unless the Board of Directors of Reorganized Holdings determines otherwise). In accordance with the Restructuring Support Agreement, the Consenting Creditor Parties agreed, among other things, to: (i) support the Restructuring as contemplated by the Restructuring Support Agreement and the definitive documents governing the Restructuring; (ii) not object to, delay, impede, or take any other action to interfere with the acceptance, consummation, or implementation of the Plan or the Restructuring; (iii) vote to accept the Plan; and (iv) except as permitted in the Restructuring Support Agreement, not transfer any ownership held by each Consenting Creditor. In addition, the Restructuring Support Agreement contains commitments of the Creditors’ Committee to not investigate, assert, prosecute, or support certain challenges or claims settled pursuant to the Plan or Restructuring Support Agreement, and the commitment by the Consenting BrandCo Lenders to, not support any alternative restructurings that do not result in holders of General Unsecured Claims (as defined herein) receiving consideration of a value that is economically equivalent to the consideration distributable to such holders under the Plan and to use their commercially reasonable best efforts to cause any such alternative restructuring supported by them to provide holders of General Unsecured Claims with such equivalent economic treatment. Each of the RSA Parties may terminate the Restructuring Support Agreement (and thereby their support for the associated plan of reorganization) under certain circumstances. The Debtors may terminate the Restructuring Support Agreement upon, among other circumstances: (i) its board of directors determining, after consulting with counsel, that performance under the Restructuring Support Agreement would be inconsistent with its fiduciary duties; and (ii) certain actions by the Bankruptcy Court, including dismissing the Chapter 11 Cases or converting the Chapter 11 Cases into cases under Chapter 7 of the Bankruptcy Code. The Consenting Creditor Parties also have specified termination rights, including, among other circumstances, termination rights that arise if certain of the milestones have not been achieved, extended, or waived. Termination by one of these creditor groups will result in the termination of the Restructuring Support Agreement as to the terminating group only, with the Restructuring Support Agreement remaining in effect with respect to the Debtors and the non-terminating group. Under the terms of the Plan and Restructuring Support Agreement and subject to approval of the Plan by the Bankruptcy Court, the Company is expected to emerge from Chapter 11 bankruptcy as a privately held company and its outstanding equity is expected to be cancelled. Plan and Disclosure Statement On February 21, 2023, the Debtors filed amended versions of the Plan and the Disclosure Statement and the Bankruptcy Court approved the Disclosure Statement. As amended, the Plan and Disclosure Statement describe, among other things, the terms of the Plan; the Restructuring contemplated by the Restructuring Support Agreement; the events leading to the Chapter 11 Cases; certain events that have occurred or are anticipated to occur during the Chapter 11 Cases, including the anticipated solicitation of votes to approve the Plan from certain of the Debtors’ creditors and certain other aspects of the Restructuring. The Plan is intended to implement the Restructuring contemplated by the Restructuring Support Agreement pursuant to an equitization restructuring that provides for, among other things, the treatment for classes of claims and interests as follows: • FILO ABL Claims . Each holder of a claim under the 2020 ABL FILO Term Loan Facility (as defined herein) to be repaid in full in cash; • OpCo Term Loan Claims . Each holder of OpCo Term Loan Claims (claims under the 2016 Term Loan Facility and third lien guaranty claims against the “Opco” Debtors) shall receive (a) its pro rata share of cash in the amount of $56 million or (b) if such holder makes or is deemed to make the Class 4 Equity Election (as defined in the Plan), such holder’s pro rata share of 18% of (i) the New Common Stock issued on the Effective Date, subject to dilution by any New Common Stock issued in connection with the Equity Rights Offering (as defined below), including, for the avoidance of doubt, any New Common Stock issued pursuant to the Backstop Commitment Agreement, in connection with any MIP Awards (as defined in the Plan), and/or upon the exercise of the New Warrants , and (ii) the Equity Subscription Rights; provided that holders of no more than $334 million of OpCo Term Loan Claims are permitted to elect to receive cash; • 2020 Term B-1 Loan Claim . Each holder of 2020 Term B-1 Loan Claims against the “BrandCo” Debtors to receive, either (a) a principal amount of first lien take-back loans equal to such holder’s claim with $20 million of the adequate protection payments payable on March 8, 2023 to be deferred to the earlier of the termination of the Restructuring Support Agreement and the Effective Date, and then waived under the Plan upon the Effective Date or (b) an amount of cash equal to the principal amount of first lien take-back term loans that otherwise would have been distributable to such holder under clause (a); • 2020 Term B-2 Loan Claims . Each holder of 2020 Term B-2 Loan Claims against the BrandCo Debtors to receive its pro rata share of 82% of (a) the New Common Stock issued on the Effective Date, subject to dilution by any New Common Stock issued in connection with the Equity Rights Offering, including, for the avoidance of doubt, any New Common Stock issued pursuant to the Backstop Commitment Agreement, in connection with any MIP Awards, and/or upon the exercise of the New Warrants, and (b) the Equity Subscription Rights; • BrandCo Third Lien Guaranty Claims. Holders of third lien guaranty claims against the “Brandco” Debtors shall not receive any recovery or distribution on account of such claims; • Unsecured Notes Claims . Each holder of unsecured notes claims against the Debtors to receive, if the class of unsecured notes claims votes to accept the Plan, such holder’s pro rata share of New Warrants, which will have a 5-year term and be exercisable to purchase an aggregate number of shares of the New Common Stock equal to (after giving effect to the full exercise of the New Warrants and the Equity Rights Offering, but subject to dilution by any New Common Stock issued in connection with Reorganized Holdings’ management incentive plan) 11.75% of the New Common Stock, which will be issued by Reorganized Holdings on the Effective Date with a strike price set at an enterprise value of $4 billion; • General Unsecured Claims . Each holder of general unsecured claims ("General Unsecured Claims") in a class that votes to accept the Plan to receive its pro rata share of (a) the amount of $44 million and retained preference action net proceeds allocated to such class, plus (b) for the class of other general unsecured claims, a top-up amount of additional cash equal to 13% of allowed contract/lease rejection claims above $50 million of such claims; • Qualified Pensions . Qualified pension plans to be reinstated; and • Interests in Revlon. Interests in Revlon, including holders of the Company's Class A Common Stock prior to emergence, to receive no recovery or distribution on account of such interests, and upon emergence from Chapter 11, all such pre-emergence interests in the Company, including the Company’s Class A Common Stock, will be canceled, released, extinguished, and discharged, and will be of no further force or effect. Pursuant to section 1123(b)(3) of the Bankruptcy Code and Rule 9019 of the Federal Rules of Bankruptcy Procedure, the Plan contains and effects global and integrated compromises and settlements (collectively, the “Plan Settlement”) of all actual and potential disputes between and among the Company Parties (including, for clarity, between and among the “BrandCo” entities, on the one hand, and the “OpCo” or “Non-BrandCo” entities, on the other hand), the Creditors’ Committee, the Consenting BrandCo Lenders, and the Consenting 2016 Lenders and all other disputes that might impact creditor recoveries, including, without limitation, any and all issues relating to: • the allocation of the economic burden of repayment of the DIP ABL Facility and DIP Term Loan Facility and/or payment of adequate protection obligations provided pursuant to the Final DIP Order among the Debtors; • any and all disputes that might be raised impacting the allocation of value among the Debtors and their respective assets, including any and all disputes related to the Intercompany DIP Facility; and • any and all other Settled Claims (as defined in the Plan), including all claims arising in respect of the Debtors’ historical financing transactions, including the 2019 Term Loan Agreement and the 2020 BrandCo Credit Agreement, Upon confirmation of the Plan, the Plan Settlement will be binding upon all creditors and all other parties in interest pursuant to section 1141(a) of the Bankruptcy Code. The Plan Settlement does not include any intercompany claims or intercompany interests that the Debtors elect to reinstate, for tax efficiency or similar purposes, in accordance with the Plan. On February 21, 2023, the Bankruptcy Court entered an order approving the Disclosure Statement and the Solicitation and Voting Procedures. Pursuant to the Solicitation and Voting Procedures, the Debtors distributed the ballots, solicitation packages, and related notices by February 27, 2023, and votes are due by March 20, 2023. In accordance with the Debtors’ proposed confirmation timeline, which is subject to change by the Bankruptcy Court, a hearing to consider confirmation of the Plan (which may be adjourned or extended from time) is scheduled for April 3, 2023. Litigation Citibank Litigation Litigation regarding certain wire transfers mistakenly paid by Citibank, N.A. (“Citi”) from its own funds on August 11, 2020 to holders of term loans issued to Revlon under the 2016 Term Loan Agreement has ended. The wire payments at issue were made to all lenders under the 2016 Term Loan Agreement in amounts equaling the principal and interest outstanding on the loans at that time. Certain lenders that received the payments returned the funds soon after the mistaken transfer, but holders of approximately $504 million did not. In the matter captioned In re Citibank August 11, 2020 Wire Transfers, 520 F. Supp. 3d 390 (S.D.N.Y. 2021) (the “Citi Decision”), the United States District Court for the Southern District of New York (the “District Court”) held that the wire transfers were final and complete transactions not subject to revocation. Citi appealed the Citi Decision. Citi also asserted subrogation rights, but, as yet, there has been no determination of those rights, if any, under the 2016 Term Loan Agreement and Revlon has not taken a position on this issue. In these circumstances, prior to the Petition Date, the Company continued to make the scheduled payments under the 2016 Term Loan Agreement as if the full amount of the 2016 Term Loan Agreement remained outstanding. Following the Petition Date, the Company's payments under the 2016 Term Loan Agreement are automatically stayed as a result of the Bankruptcy Petitions. Subsequently, in the matter captioned Citibank, N.A. v. Brigade Cap. Mgmt., LP, No. 21-487, 2022 WL 4102227 (2d Cir. Sept. 8, 2022), the United States Court of Appeals for the Second Circuit (the “Second Circuit”) reversed the District Court’s ruling in the Citi Decision, holding that Citi is entitled to return of the mistakenly transferred funds. The defendants’ petition for rehearing and rehearing en banc was denied on October 12, 2022. All of the mistakenly transferred funds have been returned to Citibank and the case was dismissed with prejudice on January 19, 2023. August 12, 2022 Adversary Complaint On August 12, 2022, Citi filed an Adversary Complaint (the “August 12, 2022 Adversary Complaint”) against Revlon, Inc., Products Corporation, and several of Products Corporation’s subsidiaries in the U.S. Bankruptcy Court for the Southern District of New York, Case No. 22-10760-dsj [Docket No. 373]. The August 12, 2022 Adversary Complaint arises out of the District Court’s judgment entered on February 16, 2021 in the Citibank Litigation described elsewhere in this Annual Report on Form 10-K. Because the Second Circuit vacated the District Court’s judgment and remanded the case for further proceedings ( In re Citibank August 11, 2020 Wire Transfers , No. 21-487 (2d Cir. 2022)), the parties agreed to stay the adversary proceeding pending disposition of the District Court litigation. On February 21, 2023, the District Court so ordered the Joint Stipulation and Order for Voluntary Dismissal of Adversary Proceeding, dismissing the adversary proceeding in its entirety. October 31, 2022 Adversary Complaint On October 31, 2022, a group of lenders under the 2016 Term Loan Agreement filed an Adversary Complaint against Revlon, Inc., Products Corporation, several of Products Corporation’s subsidiaries, and several of Products Corporation’s contractual counterparties, including Jefferies Finance LLC, Jefferies LLC, and several lenders under the 2020 BrandCo Credit Agreement and certain financial institutions that are lenders or the affiliates of lenders under Products Corporation’s 2016 Term Loan Agreement, in the U.S. Bankruptcy Court for the Southern District of New York (the “October 31, 2022 Adversary Complaint”), Case No. 22-10760-dsj [Docket No. 956]. The October 31, 2022 Adversary Complaint alleges various spurious causes of action, stemming from various alleged breaches of the provisions of the 2016 Term Loan Agreement, including claims for breach of contract, declaratory judgment, breach of the implied covenant of good faith and fair dealing, conversion, aiding and abetting conversion, unjust enrichment, equitable subordination, tortious interference with contract, and constructive trust. The October 31, 2022 Adversary Complaint seeks various forms of relief, including declaratory relief, specific performance, rescission of certain existing agreements, injunctive relief, damages, costs and expenses, attorneys’ fees, and pre-judgment interest. On December 5, 2022, in response to the October 31, 2022 Adversary Complaint, the Company filed a motion to dismiss, asking the Bankruptcy Court to dismiss the claims against the Company on the bases that: (i) such claims are derivative and the plaintiffs lack standing to pursue them, (ii) such claims are not permissible under New York law or the Bankruptcy Code, (iii) entering into the previously disclosed August 2019 senior secured term loan facility by and among the Company, Products Corporation, certain affiliated funds, investment vehicles or accounts managed or advised by Ares Management LLC, as lender and Wilmington Trust, National Association, as administrative and collateral agent (the "2019 Term Loan Facility" or the "2019 Term Loan Agreement) did not violate the 2016 Term Loan Agreement, and (iv) such claims fail to state viable tort or quasi-contract claims under New York law. Jefferies and the BrandCo Lenders also filed motions to dismiss the October 31, 2022 Adversary Complaint. On the same day, the Company also filed an Answer and Counterclaims in response to the October 31, 2022 Adversary Complaint, in which the Company requested a declaratory judgment that, among other things, the plaintiffs are not entitled to the relief they are seeking in connection with the 2019 Term Loan Facility, the 2020 BrandCo Credit Agreement, or any other equitable relief under New York Law and the Bankruptcy Code. A hearing on the Company’s motion to dismiss was held on February 2, 2023, and on February 14, 2023, the Bankruptcy Court granted the motion to dismiss as to all claims against the Company and all of the October 31, 2022 Adversary Complaint claims for equitable relief. With respect to the non-Company defendants, the Bankruptcy Court directed all parties to file letters on or before February 15, 2023 concerning whether the standing grounds on which the Bankruptcy Court’s decision was based apply to the remaining causes of action as against the non-Company defendants, and the parties filed such letters on the Bankruptcy Court’s docket on February 15, 2023. A trial was scheduled to begin on March 6, 2023. Due to the global settlement embodied in the Plan, the parties have agreed that the adversary proceeding will be stayed pending confirmation of the Plan, at which point the Debtors anticipate that the adversary proceeding will be dismissed with prejudice through the Bankruptcy Court’s order confirming the Plan and/or a separate order entered on the adversary proceeding’s docket. The parties’ agreement is also reflected in the So Ordered Stipulation and Order Signed on 2/27/2023 Staying the Adversary Proceeding and Dismissing the Complaint Upon the Plan Effective Date , Case No. 22-01167-dsj [Docket No. 130].

DESCRIPTION OF BUSINESS AND S_2

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The preparation of the Company's Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles ("U.S. GAAP") requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Consolidated Financial Statements include, but are not limited to: expected sales returns; certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets; income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities; and certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations.
Cash and Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted CashCash and cash equivalents include cash in banks and highly liquid investments with original maturity dates of three months or less.
Trade Receivables	Trade ReceivablesTrade receivables represent payments due to the Company for previously recognized net sales, reduced by an allowance for doubtful accounts for balances which are estimated to be uncollectible at period end. The Company grants credit terms in the normal course of business to its customers. Trade credit is extended based upon periodically updated evaluations of each customer's ability to perform on its payment obligations. The Company does not normally require collateral or other security to support credit sales.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is based on standard cost and production variances, which approximates actual cost on the first-in, first-out method. Cost components include direct materials, direct labor and direct overhead, as well as in-bound freight. The Company records adjustments to the value of its inventory based upon its forecasted plans to sell products included in inventory, as well as planned product discontinuances. The physical condition (e.g., age and quality) of the inventories is also considered in establishing its valuation. These adjustments are estimates, which could vary significantly, either favorably or unfavorably, from the amounts that the Company may ultimately realize upon the disposition of inventories if future economic conditions, customer inventory levels, product discontinuances, sales return levels or competitive conditions differ from the Company's estimates and expectations.
Property, Plant and Equipment	Property, plant and equipment is recorded at cost and is depreciated on a straight-line basis over the estimated useful lives of such assets as follows: land improvements, 20 to 30 years; buildings and improvements, 5 to 50 years; machinery and equipment, 3 to 15 years; counters and trade fixtures, 3 to 5 years; office furniture and fixtures, 3 to 15 years; and capitalized software, 2 to 10 years. Leasehold improvements and building improvements are amortized over their estimated useful lives or over the terms of the leases or remaining life of the original structure, whichever is shorter. Repairs and maintenance are charged to the statement of operations as incurred, and expenditures for additions and improvements are capitalized. Counters and trade fixtures are amortized over their estimated useful life of the in-store counter and display related assets. The estimated useful life may be subject to change based upon declines in net sales and/or changes in merchandising programs. See Note 5, "Property, Plant and Equipment," for further discussion.
Other Assets	Included in other assets are permanent wall displays amounting to $59.9 million and $64.3 million as of December 31, 2022 and 2021, respectively, which are amortized generally over a period of 1 to 3 years. In the event of product discontinuances, from time-to-time, the Company may accelerate the amortization of related permanent wall displays based on the estimated remaining useful life of the asset.
Impairment of Long-Lived Assets	Long-lived assets, such as property, plant and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, the Company estimates the undiscounted future cash flows (excluding interest) resulting from the use of the asset and its ultimate disposition. If the sum of the undiscounted cash flows (excluding interest) is less than the carrying value, the Company recognizes an impairment loss, measured as the amount by which the carrying value exceeds the fair value of the asset.
Deferred Financing Costs	Deferred Financing CostsThe Company capitalizes financing costs and amortizes such costs over the terms of the related debt instruments using the effective-interest method.
Leases	Leases The Company determines if an arrangement is a lease at inception, considering whether the contract conveys a right to control the use of the identified asset for a period of time in exchange for consideration. Operating leases are included in ROU assets, recorded within “Property, Plant and Equipment,” and operating lease liabilities are recorded within either " Accrued expenses and other current liabilities Other long-term liabilities Accrued expenses and other current liabilities Other long-term liabilities As most of the Company’s leases do not provide the lease implicit rates, the Company uses its incremental borrowing rates as the discount rate, adjusted as applicable, based on the information available at the lease commencement dates to determine the present value of lease payments. The Company may use the lease implicit rate, when readily determinable, as the discount rate to determine the present value of lease payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Operating lease expense is recognized on a straight-line basis over the applicable lease term. At lease commencement, for initial measurement, variable lease payments that do not depend on an index or rate, if any, are excluded from lease payments. Subsequent to initial measurement, these variable payments are recognized when the event determining the amount of the variable consideration to be paid occurs. Leases with an initial lease term of 12 months or less are not included in the lease liability or ROU asset.
Goodwill	Goodwill Goodwill represents the excess purchase price for businesses acquired over the fair value of net assets acquired. Goodwill is not amortized, but rather it is reviewed annually for impairment at the reporting unit level using October 1st carrying values, or when there is evidence that events or changes in circumstances indicate that the Company’s carrying amount may not be recovered. In accordance with ASC Topic 350, “Intangibles – Goodwill and Other,” the Company performs its annual impairment test during the fourth quarter of each year. The Company also reviews goodwill for impairment whenever events or changes in circumstances indicate that the carrying value of its goodwill may not be recoverable. After the close of each interim quarter, management assesses whether there exists any indicators of impairment requiring the Company to perform an interim goodwill impairment analysis. In performing its goodwill impairment assessments, the Company uses the simplified approach allowed under ASU No. 2017-04, "Simplifying the Test for Goodwill Impairment." Following the results of such assessments, the Company records non-cash impairment charges in the amount by which the carrying value of each reporting unit exceeded its respective fair value, limited to the amount of each reporting unit's goodwill. Impairment charges are included as a separate component of operating income within the "Impairment charges" caption on the face of the Company's Consolidated Statement of Operations and Comprehensive Loss for the applicable quarter-to-date and year-to-date periods.
Intangible Assets, Net	Intangible Assets, net Intangible Assets, net, include trade names and trademarks, customer relationships, patents and internally developed intellectual property ("IP") and acquired licenses. Indefinite-lived intangible assets, consisting of certain trade names, are not amortized, but rather are tested for impairment annually during the fourth quarter using October 1 st carrying values, in accordance with ASC 350, and the Company recognizes
Revenue Recognition and Sales Returns, Costs of Sales, and Distribution Costs	Revenue Recognition and Sales Returns The Company follows ASU No. 2014-09, "Revenue from Contracts with Customers". In accordance with the guidance, the Company's policy is to recognize revenue at an amount that reflects the consideration that the Company expects that it will be entitled to receive in exchange for transferring goods or services to its customers. The Company's policy is to record revenue when control of the goods transfers to the customer. Net sales are comprised of gross revenues from sales of products less expected product returns, trade discounts and customer allowances, which include costs associated with off-invoice mark-downs and other price reductions, as well as trade promotions and coupons. The Company allows customers to return their unsold products if and when they meet certain Company-established criteria as set forth in the Company's trade terms. The Company regularly reviews and revises, when deemed necessary, its estimates of sales returns based primarily upon the historical rate of actual product returns, planned product discontinuances, new product launches and estimates of customer inventory and promotional sales. For returned products that the Company expects to resell at a profit, the Company records, in addition to sales returns as a reduction to sales and cost of sales and an increase to accrued liabilities for the amount expected to be refunded to the customer, an increase to the asset account used to reflect the Company's right to recover products. The amount of the asset account is valued based upon the former carrying amount of the product (i.e., inventory), less any expected costs to recover the products. As the estimated product returns that are expected to be resold at a profit do not comprise a significant amount of the Company's net sales or assets, the Company does not separately report these amounts. The Company's revenues are also net of certain marketing arrangements with its retail customers. Pursuant to its trade terms with these retail customers, the Company reimburses them for a portion of their advertising costs, which provide advertising benefits to the Company. These arrangements are in the form of marketing development funds and/or cooperative advertising programs and are used by the Company to drive sales. The advertising programs follow an annual schedule of planned events that is continually updated based on the Company's perceived needs and contractual terms. As these marketing expenditures cannot be directly linked to product sales, the Company records these expenses as a reduction of revenue at the higher of actual spend or estimated costs based on a reserve rate methodology. In limited instances when products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. Other revenues, primarily royalties, do not comprise a material amount of the Company's net sales. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. See Note 16, "Segment Data and Related Information," for additional disclosures related to ASU No. 2014-09, "Revenue from Contracts with Customers". Cost of Sales Cost of sales includes all of the costs to manufacture the Company's products. For products manufactured in the Company's own facilities, such costs include raw materials and supplies, direct labor and factory overhead. For products manufactured for the Company by third-party contractors, such cost represents the amounts invoiced by the contractors. Cost of sales also includes the cost of refurbishing products returned by customers that will be offered for resale and the cost of inventory write-downs associated with adjustments of held inventories to their net realizable value. These costs are reflected in the Company’s consolidated statements of operations and comprehensive loss when the product is sold and net sales revenues are recognized or, in the case of inventory write-downs, when circumstances indicate that the carrying value of inventories is in excess of their recoverable value. Additionally, cost of sales reflects the costs associated with certain free products included as sales and promotional incentives. These incentive costs are recognized at the same time that the Company recognizes the related revenue.
Selling, General and Administrative Expenses	Selling, General and Administrative Expenses Selling, general and administrative ("SG&A") expenses include expenses to advertise the Company's products, such as television advertising production costs and air-time costs, print advertising costs, digital marketing costs, promotional displays and consumer promotions. SG&A expenses also include the amortization of permanent wall displays and finite-lived intangible assets, depreciation of certain fixed assets, distribution costs (such as freight and handling), non-manufacturing overhead (principally personnel and related expenses), selling and trade educations fees, insurance and professional service fees.
Advertising	Advertising Advertising within SG&A expenses includes television, print, digital marketing and other advertising production costs that are expensed the first time the advertising takes place. The costs of promotional displays are expensed in the period in which they are shipped to customers. Advertising expenses were $330.9 million and $388.6 million for 2022 and 2021, respectively, which were included in SG&A expenses in the Company's consolidated statements of operations and comprehensive loss. The Company also has various arrangements with customers pursuant to its trade terms to reimburse them for a portion of their advertising costs, which provide advertising benefits to the Company. Additionally, from time-to-time, the Company may pay fees to customers in order to expand or maintain shelf space for its products. The costs that the Company incurs for "cooperative" advertising programs, end cap placement, shelf placement costs, slotting fees and marketing development funds, if any, are expensed as incurred and are recorded as a reduction within net sales.
Income Taxes	Income TaxesIncome taxes are calculated using the asset and liability method. Under this method, the Company recognizes deferred tax assets and liabilities for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, as well as for operating loss and tax credit carryforwards. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company recognizes the effect of a change in income tax rates on deferred tax assets and liabilities in income in the period that includes the enactment date. The Company records valuation allowances to reduce deferred tax assets when management determines that it was more likely than not that a tax benefit will not be realized. The Company recognizes a tax position in its financial statements when management determines that it was more likely than not that the position will be sustained upon examination, based on the merits of such position. The Company recognizes liabilities for unrecognized tax positions in the U.S. and other tax jurisdictions based on an estimate of whether and the extent to which additional taxes will be due. If payment of these amounts is ultimately not required, the reversal of the liabilities would result in additional tax benefits recognized in the period in which the Company determines that the liabilities are no longer required. If the estimate of tax liabilities is ultimately less than the final assessment, this will result in a further charge to expense. The Company recognizes interest and penalties related to income tax matters in income tax expense.
Research and Development	Research and DevelopmentResearch and development expenditures are expensed as incurred and included within SG&A expenses.
Foreign Currency Translation	Foreign Currency Translation Assets and liabilities of foreign operations, whose functional currency is the local currency, are translated into U.S. Dollars at the rates of exchange in effect at the balance sheet date. Income and expense items are translated at the weighted-average exchange rates prevailing during each period presented. Gains and losses resulting from foreign currency transactions are included in the results of operations. Gains and losses resulting from translation of financial statements of foreign subsidiaries and branches operating in non-hyperinflationary economies are recorded as a component of accumulated other comprehensive loss until either the sale or upon the complete or substantially complete liquidation by the Company of its investment in a foreign entity. To the extent that foreign subsidiaries and branches operate in hyperinflationary economies, non-monetary assets and liabilities are translated at historical rates and translation adjustments are included in the Company's results of operations.
Basic and Diluted Earnings Per Common Share and Classes of Stock	Basic and Diluted Earnings per Common Share and Classes of Stock Shares used in basic earnings per share are computed using the weighted-average number of common shares outstanding during each period. Shares used in diluted earnings per share include the dilutive effect of unvested restricted shares and restricted stock units ("RSUs") issued under the Stock Plan using the treasury stock method. (See Note 17, "Revlon, Inc. Basic and Diluted Earnings (Loss) Per Common Share").
Stock-Based Compensation	Stock-Based Compensation The Company recognizes stock-based compensation costs for its restricted stock and restricted stock units, measured at the fair value of each award at the time of grant, as an expense over the period during which an employee is required to provide service. Upon the vesting of restricted stock and RSUs, any resulting tax benefits are recognized in the consolidated statements of operations and comprehensive (loss) income as the awards vest or are settled. The Company reflects such excess tax benefits as cash flows from financing activities in the consolidated statements of cash flows. The Company accounts for forfeitures as a reduction of compensation cost in the period when such forfeitures occur.
Contingencies	Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred.
Pension and Post-Retirement Benefits	Pension and Post-Retirement BenefitsThe Company sponsors both funded and unfunded pension and other retirement plans in various forms covering employees who meet the applicable eligibility requirements. The Company uses several statistical and other factors in an attempt to estimate future events in calculating the liability and net periodic benefit income/cost related to these plans. These factors include assumptions about the discount rate, expected long-term return on plan assets and rate of future compensation increases as determined annually by the Company, within certain guidelines, which assumptions would be subject to revisions if significant events occur during the year. The Company uses December 31st as its measurement date for defined benefit pension plan obligations and plan assets.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In September 2022, the FASB issued ASU No. 2022-04, "Liabilities-Supplier Finance Programs (Topic 405): Disclosure of Supplier Finance Program Obligations." The new guidance enhances transparency of supplier finance programs. A supplier finance program is an arrangement in which a buyer enters into an arrangement with a finance provider or an intermediary to settle its obligations with suppliers. These arrangements are also referred to as reverse factoring, payables finance or structured payables arrangements. Under the ASU, the buyer in a supplier finance program is required to disclose sufficient information about the program to allow a user of financial statements to understand the program’s nature, activity during the period, changes from period to period, and potential magnitude. The standard is effective for interim annual periods beginning after December 15, 2023, with early adoption permitted. The Company is in the process of assessing the impact, if any, that ASU No. 2022-04 may have on the Company’s results of operations, financial condition and/or financial statement disclosures. In March 2020, the FASB issued ASU 2020-04, "Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting." The new guidance under ASU 2020-04 provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference the London Interbank Offered Rate ("LIBOR") or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. In December 2022, the FASB approved the extension of the sunset date under Topic 848 to December 31, 2024. The Company's debt arrangements have provisions in place for a replacement reference rate if LIBOR is discontinued. ASU No. 2020-04 is not expected to have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments," which was subsequently amended in November 2018 through ASU No. 2018-19, "Codification Improvements to Topic 326, Financial Instruments - Credit Losses." ASU No. 2016-13 will require entities to estimate lifetime expected credit losses for trade and other receivables, net investments in leases, financing receivables, debt securities and other instruments, which will result in earlier recognition of credit losses. Further, the new credit loss model will affect how entities in all industries estimate their allowance for losses for receivables that are current with respect to their payment terms. In November 2019, the FASB issued ASU No. 2019-10, which, among other things, deferred the application of the new guidance on credit losses for smaller reporting companies to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. This guidance will be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective (i.e., a modified-retrospective approach). The Company adopted this guidance beginning as of January 1, 2023. Based on the Company's assessment, as the

DESCRIPTION OF BUSINESS AND S_3

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the statements of financial position that sum to the total of the same such amounts shown in the statements of cash flows: December 31, 2022 2021 Cash and cash equivalents $ 249.3 $ 102.4 Restricted cash (a) 3.8 18.5 Total cash, cash equivalents and restricted cash $ 253.1 $ 120.9 (a) Amounts included in restricted cash represent cash on deposit to support the Company's letters of credit and is included within other current assets in the Company's consolidated balance sheets.

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	12 Months Ended
RESTRUCTURING CHARGES (Tables)	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Charges	A summary of the RGGA charges incurred since its inception in March 2020 and through December 31, 2022 is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits Other Costs Total Restructuring Charges Leases (a) Other Related Charges (b) Total Restructuring and Related Charges Charges incurred through December 31, 2021 $ 52.7 $ 23.9 $ 76.6 $ 17.7 $ 7.6 $ 101.9 Charges incurred during the year ended December 31, 2022 — 7.0 $ 7.0 3.2 — 10.2 Cumulative charges incurred through December 31, 2022 $ 52.7 $ 30.9 $ 83.6 $ 20.9 $ 7.6 $ 112.1 (a) Lease-related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss. (b) Other related charges are recorded within SG&A and cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss. A summary of the RGGA restructuring charges incurred since its inception in March 2020 and through December 31, 2022 by reportable segment is presented in the following table: Charges incurred during the year ended December 31, 2022 Cumulative charges incurred through December 31, 2022 Revlon $ 2.2 $ 30.2 Elizabeth Arden 2.8 21.8 Portfolio 1.2 19.2 Fragrances 0.8 12.4 Total $ 7.0 $ 83.6
Schedule of Liability Balance and Activity of Restructuring Programs	The liability balance and related activity for each of the Company's restructuring programs are presented in the following table: Utilized, Net Liability Expense, Net Cash Liability Balance at December 31, 2022 RGGA: Employee severance and other personnel benefits $ 1.9 $ — $ (1.8) $ 0.1 Other — 7.0 (7.0) — Total RGGA 1.9 7.0 (8.8) 0.1 Other restructuring initiatives: Employee severance and other personnel benefits 0.8 (0.5) — 0.3 Total other restructuring initiatives 0.8 (0.5) — 0.3 Total restructuring reserve $ 2.7 $ 6.5 $ (8.8) $ 0.4 Utilized, Net Liability Expense, Net Cash Liability Balance at December 31, 2021 RGGA Employee severance and other personnel benefits $ 12.6 $ 4.1 $ (14.8) $ 1.9 Other — 22.0 (22.0) — Total RGGA 12.6 26.1 (36.8) 1.9 Other restructuring initiatives: Employee severance and other personnel benefits 1.2 — (0.4) 0.8 Total other restructuring initiatives 1.2 — (0.4) $ 0.8 Total restructuring reserve $ 13.8 $ 26.1 $ (37.2) $ 2.7

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
INVENTORIES (Tables)	Dec. 31, 2022
Inventory Disclosure [Abstract]
Components of Inventories	The Company's net inventory balances consisted of the following: December 31, December 31, 2022 2021 Finished goods $ 301.3 $ 277.0 Raw materials and supplies 159.6 125.3 Work-in-process 8.4 15.1 $ 469.3 $ 417.4

PREPAID EXPENSES AND OTHER (Tab

PREPAID EXPENSES AND OTHER (Tables)	12 Months Ended
PREPAID EXPENSES AND OTHER (Tables)	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other	The Company's prepaid expenses and other balances were as follows: December 31, 2022 2021 Prepaid expenses $ 110.7 $ 52.3 Taxes (a) 24.8 36.2 Other 4.7 47.5 $ 140.2 $ 136.0 (a) Taxes for Products Corporation as of December 31, 2022 and December 31, 2021 were $20.8 million and $32.0 million, respectively.

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Tables)	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Components of Property, Plant and Equipment Balances	The Company's property, plant and equipment, net balances consisted of the following: December 31, 2022 2021 Land and improvements $ 10.3 $ 10.8 Building and improvements 40.0 43.5 Machinery and equipment 69.8 82.2 Office furniture, fixtures and capitalized software 47.2 62.6 Leasehold improvements 15.3 18.0 Construction-in-progress 11.4 8.8 Right-of-Use assets 57.6 71.4 Property, plant and equipment and Right-of-Use assets, net $ 251.6 $ 297.3
Schedule of Lease Cost and Other Information	The following table includes disclosure related to the ASC 842 lease standard for the periods presented, after application of the applicable practical expedients and short-term lease considerations: Year Ended December 31, 2022 December 31, 2021 Lease Cost: Finance Lease Cost: Amortization of ROU assets $ 0.2 $ 0.2 Interest on lease liabilities 0.1 0.1 Operating Lease Cost 28.9 33.7 Total Lease Cost $ 29.2 $ 34.0 Other Information: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases 0.1 0.1 Operating cash flows from operating leases 29.5 36.3 Financing cash flows from finance leases 0.1 0.3 December 31, 2022 December 31, 2021 ROU assets for finance leases 0.2 0.3 ROU assets for operating leases 57.3 71.0 Accumulated amortization on ROU assets for finance leases 1.0 0.8 Accumulated amortization on ROU assets for operating leases 49.1 55.9 Weighted-average remaining lease term - finance leases 0.1 years 1.1 years Weighted-average remaining lease term - operating leases 6.1 years 6.2 years Weighted-average discount rate - finance leases 15.0 % 15.0 % Weighted-average discount rate - operating leases 16.2 % 15.8 %
Schedule of Finance Lease Maturities	Maturities of lease liabilities as of December 31, 2022 were as follows: Operating Leases (a) Finance Leases 2023 $ 23.1 $ 0.1 2024 18.3 0.1 2025 12.6 — 2026 11.4 — 2027 8.9 — Thereafter 28.9 — Total undiscounted cash flows $ 103.2 $ 0.2 Present value: Short-term lease liability $ 5.7 $ 0.1 Long-term lease liability 12.0 0.1 Leases subject to compromise 58.1 — Total lease liability $ 75.8 $ 0.2 Difference between undiscounted cash flows and discounted cash flows $ 27.4 $ — (a) Includes liabilities for certain leases subsequently rejected after the balance sheet date.
Schedule of Operating Lease Maturities	Maturities of lease liabilities as of December 31, 2022 were as follows: Operating Leases (a) Finance Leases 2023 $ 23.1 $ 0.1 2024 18.3 0.1 2025 12.6 — 2026 11.4 — 2027 8.9 — Thereafter 28.9 — Total undiscounted cash flows $ 103.2 $ 0.2 Present value: Short-term lease liability $ 5.7 $ 0.1 Long-term lease liability 12.0 0.1 Leases subject to compromise 58.1 — Total lease liability $ 75.8 $ 0.2 Difference between undiscounted cash flows and discounted cash flows $ 27.4 $ — (a) Includes liabilities for certain leases subsequently rejected after the balance sheet date.

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Goodwill by Segment	The following table presents the changes in goodwill by segment for the year ended December 31, 2022: Revlon Portfolio Elizabeth Arden Fragrances Total Balance at January 1, 2021 $ 265.4 $ 87.9 $ 89.5 $ 120.9 $ 563.7 Foreign currency translation adjustment (0.4) (0.1) (0.2) (0.2) (0.9) Balance at December 31, 2021 $ 265.0 $ 87.8 $ 89.3 $ 120.7 $ 562.8 Foreign currency translation adjustment (0.3) (0.1) (0.1) (0.1) (0.6) Balance at December 31, 2022 $ 264.7 $ 87.7 $ 89.2 $ 120.6 $ 562.2 Cumulative goodwill impairment charges (a) $ (166.2)
Schedule of Impaired Intangible Assets	A summary of such impairment charges by segments is included in the following table: Year Ended December 31, 2022 Revlon Portfolio Elizabeth Arden Fragrances Total Finite-lived intangible assets $ — $ 18.7 $ — $ — $ 18.7 Indefinite-lived intangible assets — 5.6 — — 5.6 Total Intangibles Impairment $ — $ 24.3 $ — $ — $ 24.3
Summary of Finite-Lived Intangible Assets	The following tables present details of the Company's total intangible assets as of December 31, 2022 and December 31, 2021: December 31, 2022 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 269.6 $ (155.1) $ (5.3) $ 109.2 11 Customer relationships 244.6 (134.8) (10.9) 98.9 9 Patents and internally-developed intellectual property 24.4 (18.6) (2.5) 3.3 5 Distribution rights 31.0 (10.9) — 20.1 12 Other 1.3 (1.3) — — 0 Total finite-lived intangible assets $ 570.9 $ (320.7) $ (18.7) $ 231.5 Indefinite-lived intangible assets: Trade names (a) $ 108.2 N/A $ (5.6) $ 102.6 Total indefinite-lived intangible assets $ 108.2 N/A $ (5.6) $ 102.6 Total intangible assets $ 679.1 $ (320.7) $ (24.3) $ 334.1 December 31, 2021 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 270.8 $ (142.9) $ — $ 127.9 12 Customer relationships 247.2 (122.7) — 124.5 10 Patents and internally-developed intellectual property 23.8 (17.4) — 6.4 5 Distribution rights 31.0 (9.2) — 21.8 13 Other 1.3 (1.3) — — 0 Total finite-lived intangible assets $ 574.1 $ (293.5) $ — $ 280.6 Indefinite-lived intangible assets: Trade names (a) $ 111.6 N/A $ — $ 111.6 Total indefinite-lived intangible assets $ 111.6 N/A $ — $ 111.6 Total intangible assets $ 685.7 $ (293.5) $ — $ 392.2 (a) Indefinite-lived trade names carrying amount includes accumulated impairment of $33.1 million from 2020.
Summary of Indefinite-Lived Intangible Assets	The following tables present details of the Company's total intangible assets as of December 31, 2022 and December 31, 2021: December 31, 2022 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 269.6 $ (155.1) $ (5.3) $ 109.2 11 Customer relationships 244.6 (134.8) (10.9) 98.9 9 Patents and internally-developed intellectual property 24.4 (18.6) (2.5) 3.3 5 Distribution rights 31.0 (10.9) — 20.1 12 Other 1.3 (1.3) — — 0 Total finite-lived intangible assets $ 570.9 $ (320.7) $ (18.7) $ 231.5 Indefinite-lived intangible assets: Trade names (a) $ 108.2 N/A $ (5.6) $ 102.6 Total indefinite-lived intangible assets $ 108.2 N/A $ (5.6) $ 102.6 Total intangible assets $ 679.1 $ (320.7) $ (24.3) $ 334.1 December 31, 2021 Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Weighted-Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and licenses $ 270.8 $ (142.9) $ — $ 127.9 12 Customer relationships 247.2 (122.7) — 124.5 10 Patents and internally-developed intellectual property 23.8 (17.4) — 6.4 5 Distribution rights 31.0 (9.2) — 21.8 13 Other 1.3 (1.3) — — 0 Total finite-lived intangible assets $ 574.1 $ (293.5) $ — $ 280.6 Indefinite-lived intangible assets: Trade names (a) $ 111.6 N/A $ — $ 111.6 Total indefinite-lived intangible assets $ 111.6 N/A $ — $ 111.6 Total intangible assets $ 685.7 $ (293.5) $ — $ 392.2 (a) Indefinite-lived trade names carrying amount includes accumulated impairment of $33.1 million from 2020.
Estimated Future Amortization Expense	The following table reflects the estimated future amortization expense for each period presented, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of December 31, 2022: Estimated Amortization Expense 2023 $ 26.6 2024 24.2 2025 24.1 2026 23.7 2027 22.8 Thereafter 110.1 Total $ 231.5

ACCRUED EXPENSES AND OTHER CU_2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	Dec. 31, 2022
Payables and Accruals [Abstract]
Components of Accrued Expenses and Other Current Liabilities	The Company's accrued expenses and other current liabilities consisted of the following: December 31, December 31, 2022 2021 Advertising, marketing and promotional costs $ 90.1 $ 113.3 Sales returns and allowances 83.1 92.3 Compensation and related benefits 66.3 33.7 Professional services and insurance 49.6 28.5 Taxes 24.5 52.8 Freight and distribution costs 15.1 18.4 Interest 8.7 31.3 Short-term lease liability 5.7 12.9 Restructuring reserve 0.4 2.7 Software 0.4 2.2 Other (a) 43.1 43.9 Total $ 387.0 $ 432.0

DEBT (Tables)

DEBT (Tables)	12 Months Ended
DEBT (Tables)	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Components of Long-Term Debt	The table below details the Company's debt balances, net of discounts and debt issuance costs. December 31, December 31, 2022 2021 Debt DIP Term Loan Facility due 2023 (a) $ 575.0 $ — SISO DIP ABL Facility due 2023 (a) 130.0 — Tranche A DIP ABL Facility due 2023 (a) 41.8 — Spanish Government Loan due 2025 0.2 0.2 2021 Foreign Asset-Based Term Facility due 2024 (a)(d) — 71.2 Amended 2016 Revolving Credit Facility (Tranche A) due 2024 (c) — 108.0 SISO Term Loan Facility due 2024 (c) — 126.2 2020 ABL FILO Term Loans due 2023 (f) — 50.0 2020 Troubled-debt-restructuring: future interest (e) — 42.6 2020 BrandCo Term Loan Facility due 2025 (b)(f)(g) — 1,749.7 2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025 (h) — 867.9 6.25% Senior Notes due 2024 (i) — 426.9 Debt $ 747.0 $ 3,442.7 Debt subject to compromise 2020 ABL FILO Term Loans due 2023 (f) 50.0 — 2020 Troubled-debt-restructuring: future interest (e) 36.0 — 2020 BrandCo Term Loan Facility due 2025 (b)(f)(g) 1,995.3 — 2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025 (h) 872.4 — 6.25% Senior Notes due 2024 (i) 431.3 — Debt subject to compromise (b) 3,385.0 — Total debt, prior to reclassification to Liabilities subject to compromise 4,132.0 3,442.7 Less current portion () (746.9) (137.2) Less amounts reclassified to Liabilities subject to compromise $ (3,385.0) $ — Long-term debt $ 0.1 $ 3,305.5 Short-term borrowings () $ 0.2 $ 0.7 () At December 31, 2022, the Company classified $746.9 million as its current portion of long-term debt, comprised primarily of $575.0 million of short term debt DIP term loans, $130.0 million of short term debt DIP SISO loans and $41.8 million short term debt DIP Tranche A Revolver loans. At December 31, 2021, the Company classified $137.2 million as its current portion of long-term debt, comprised primarily of $108.0 million of net borrowings under the Amended 2016 Revolving Credit Facility, net of debt issuance costs, $18.5 million of payments under the 2020 BrandCo Term Loan Facility due within one year and $9.2 million of payments on the 2016 Term Loan Facility. See below in this Note 8, "Debt," for details regarding the Company's recent debt-related transactions. (**) The weighted average interest rate on these short-term borrowings outstanding at both December 31, 2022 and 2021 was 11.4%.
Schedule of Line of Credit Facilities	At December 31, 2022, the aggregate principal amounts outstanding and availability under Products Corporation’s various revolving credit facilities were as follows: Commitment Borrowing Base Aggregate principal amount outstanding at December 31, 2022 Availability at December 31, 2022 (a) Tranche A DIP ABL Facility due 2023 $ 270.0 $ 102.2 $ 41.8 $ 60.4 SISO DIP ABL Facility due 2023 130.0 130.0 130.0 — 2020 ABL FILO Term Loans 50.0 50.0 50.0 —
Schedule of Maturities of Long-term Debt	The aggregate amounts of contractual long-term debt maturities at December 31, 2022 in the years 2023 through 2027 and thereafter are as follows: Years Ended December 31, Debt Maturities (d) 2023 $ 1,737.7 (a) 2024 431.3 (b) 2025 1,963.0 (c) 2026 — 2027 — Thereafter — Total long-term debt, prior to reclassification to Liabilities subject to compromise 4,132.0 Discounts and deferred finance charges — (d) Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise $ 4,132.0 (a) Amount consists primarily of: (i) $842.2 million aggregate principal amount outstanding at December 31, 2022 under the 2016 Term Loan Facility due in 2023 and; (ii) $575.0 million aggregate principal amount outstanding at December 31, 2022 under the DIP Term Loan Facility due 2023; (iii) $130.0 million aggregate principal amount outstanding at December 31, 2022 under the SISO DIP ABL Facility due 2023; (iv) $98.6 million B-1 Term Loan Applicable Premium; (v) $50.0 million aggregate principal amount outstanding at December 31, 2022 under the 2020 New ABL FILO Term Loans due in 2023; and (vi) $41.8 million aggregate principal amount outstanding at December 31, 2022 under the Tranche A DIP Facility due 2023. (b) Amount consists primarily of: (i) $431.3 million aggregate principal amount outstanding at December 31, 2022 under the 6.25% Senior Notes, which are scheduled to mature in August 2024. (c) Amount consists primarily of: (i) $1,896.7 million aggregate principal amount outstanding at December 31, 2022 under the 2020 BrandCo Facilities; and (ii) $30.2 million remaining aggregate principal amount outstanding at December 31, 2022 under the 2016 Term Loan Facility due in 2025. (d) The maturities of our debt obligations reflect their original expiration dates and do not reflect any acceleration due to any events of default pertaining to these obligations, which have been reclassified to liabilities subject to compromise. In accordance with ASC 852, during the second quarter of 2022, unamortized deferred financing costs associated with debt classified as liabilities subject to compromise were recorded to "Reorganization items, net" on the Company's Consolidated Statement of Operations and Comprehensive Loss. See Note 1. "Description of Business and Summary of Significant Accounting Policies" and Note 21. "Liabilities Subject to Compromise" in the Company's 2022 10-K for further information.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Disclosure of Asset and Liability Not Measured at Fair Value	As of December 31, 2022, the fair value and carrying value of the Company’s debt are categorized in the table below: December 31, 2022 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion $ — $ 760.7 $ — $ 760.7 $ 747.0 Debt subject to compromise — 1,682.5 — 1,682.5 3,385.0 As of December 31, 2021, the fair value and carrying value of the Company’s debt are categorized in the table below: December 31, 2021 Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion (a) $ — $ 2,864.0 $ — $ 2,864.0 $ 3,442.7 (a) The fair value of the Company's long-term debt, including the current portion of long-term debt, is based on quoted market prices for similar issuances and maturities.

PENSION AND POST-RETIREMENT B_2

PENSION AND POST-RETIREMENT BENEFITS (Tables)	12 Months Ended
PENSION AND POST-RETIREMENT BENEFITS (Tables)	Dec. 31, 2022
Retirement Benefits [Abstract]
Reconciliation of the Projected Benefit Obligations, Plan Assets, Funded Status and Amounts Recognized in the Consolidated Financial Statements	The following table provides an aggregate reconciliation of the projected benefit obligations, plan assets, funded status and amounts recognized in the Company’s Consolidated Financial Statements related to the Company's significant pension and other post-retirement benefit plans: Pension Plans Other Post-Retirement Benefit Plans December 31, 2022 2021 2022 2021 Change in Benefit Obligation: Benefit obligation - beginning of year $ (609.3) $ (666.5) $ (12.4) $ (14.5) Service cost (1.2) (1.4) — — Interest cost (11.2) (9.1) (0.2) (0.2) Actuarial (loss) gain 113.5 23.1 1.1 1.6 Settlement and Curtailment 2.7 2.6 — — Benefits paid 36.4 42.1 0.7 0.7 Plan Amendments 0.1 (1.0) — — Plan participant contributions (0.4) (0.3) — — Foreign currency translation adjustments 7.2 1.2 — — Benefit obligation - end of year $ (462.2) $ (609.3) $ (10.8) $ (12.4) Change in Plan Assets: Fair value of plan assets - beginning of year $ 474.0 $ 463.0 $ — $ — Actual return (loss) on plan assets (89.8) 33.9 — — Employer contributions 4.2 21.8 0.7 0.7 Settlement (2.7) (2.1) — — Benefits paid (36.4) (42.1) (0.7) (0.7) Plan participant contributions 0.4 0.3 — — Foreign currency translation adjustments (7.4) (0.8) — — Fair value of plan assets - end of year $ 342.3 $ 474.0 $ — $ — Unfunded status of plans at December 31, 2022 $ (119.9) $ (135.3) $ (10.8) $ (12.4)
Schedule of Amounts Recognized in the Consolidated Balance Sheets	With respect to the Company's pension plans and other post-retirement benefit plans, amounts recognized in the Company’s Consolidated Balance Sheets at December 31, 2022 and 2021 consisted of the following: Pension Plans Other Post-Retirement Benefit Plans December 31, 2022 2021 2022 2021 Other long-term assets $ 5.9 $ 6.8 $ — $ — Accrued expenses and other (8.2) (6.3) (0.7) (0.9) Pension and other post-retirement benefit liabilities (74.4) (135.8) (10.1) (11.5) Pension liabilities subject to compromise (43.2) — — — Total liability $ (119.9) $ (135.3) $ (10.8) $ (12.4) Accumulated other comprehensive loss, gross $ 242.2 $ 257.6 $ 1.9 $ 2.9 Income tax benefit (50.5) (50.3) (1.1) (1.1) Portion allocated to Revlon Holdings (0.8) (0.9) 0.3 0.4 Accumulated other comprehensive loss, net $ 190.9 $ 206.4 $ 1.1 $ 2.2
Schedule of Projected Benefit Obligation, Accumulated Benefit Obligation and Fair Value of Plan Assets	The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the Company's pension plans are as follows: December 31, 2022 2021 Projected benefit obligation $ 462.2 $ 609.3 Accumulated benefit obligation 460.8 607.0 Fair value of plan assets 342.3 474.0
Schedule of Components of Net Periodic Benefit Costs	The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the year ended December 31, 2022 and 2021, respectively, were as follows: Pension Plans Other Year Ended December 31, 2022 2021 2022 2021 Net periodic benefit costs: Service cost $ 1.2 $ 1.4 $ — $ — Interest cost 11.2 9.1 0.2 0.2 Expected return on plan assets (19.4) (19.7) — — Amortization of actuarial loss 11.0 13.3 0.4 0.6 Amortization of prior service cost 0.1 — — — Curtailment and Settlement gain (0.5) — — — Total net periodic benefit costs prior to allocation $ 3.6 $ 4.1 $ 0.6 $ 0.8 Portion allocated to Revlon Holdings — (0.1) — — Total net periodic benefit costs $ 3.6 $ 4.0 $ 0.6 $ 0.8
Schedule of Classification of Net Periodic Benefit Costs	Net periodic benefit costs are reflected in the Company's Consolidated Financial Statements as follows for the periods presented: Year Ended December 31, 2022 2021 Net periodic benefit costs: Selling, general and administrative expense $ 1.2 $ 1.4 Miscellaneous, net 3.0 3.4 Total net periodic benefit costs $ 4.2 $ 4.8
Schedule of Net Periodic Benefit Cost Not yet Recognized	Amounts recognized in accumulated other comprehensive loss at December 31, 2022 with respect to the Company’s pension plans and other post-retirement plans, which have not yet been recognized as a component of net periodic benefit cost, were as follows: Pension Benefits Post-Retirement Benefits Total 2022 Net actuarial loss $ 240.5 $ 1.9 $ 242.4 Prior service cost 1.7 — 1.7 Accumulated Other Comprehensive Loss, Gross 242.2 1.9 244.1 Income tax benefit (50.5) (1.1) (51.6) Portion allocated (to) from Revlon Holdings (0.8) 0.3 (0.5) Accumulated Other Comprehensive Loss, Net $ 190.9 $ 1.1 $ 192.0 Pension Benefits Post-Retirement Benefits Total 2021 Net actuarial loss $ 255.7 $ 2.9 $ 258.6 Prior service cost 1.9 — 1.9 Accumulated Other Comprehensive Loss, Gross $ 257.6 $ 2.9 $ 260.5
Schedule of Defined Benefit Plan Assumptions	The following weighted average assumptions were used to determine the Company’s projected benefit obligation of the Company’s U.S. and International pension plans at the end of the respective years: U.S. Plans International Plans 2022 2021 2022 2021 Discount rate 4.95 % 2.59 % 4.43 % 1.74 % Rate of future compensation increases N/A N/A 2.02 % 1.81 % The following weighted average assumptions were used to determine the Company’s net periodic benefit (income) cost of the Company’s U.S. and International pension plans during the respective years: U.S. Plans International Plans 2022 2021 2022 2021 Discount rate 2.59 % 2.18 % 1.74 % 1.33 % Expected long-term return on plan assets 4.50 % 4.50 % 3.57 % 3.46 % Rate of future compensation increases N/A N/A 1.81 % 1.81 % Target Ranges U.S. Plans International Plans Asset Class: Common and preferred stock 0% - 10% — Mutual funds 15% - 35% — Fixed income securities 0% - 20% — Common and collective funds 50% - 75% 100% Hedge funds 0% - 15% — Cash and other investments 0% - 10% —
Schedule of Changes in Fair Value of Plan Assets	The following table presents information on the fair value of the Company's U.S. and International pension plan assets at December 31, 2022 and 2021: U.S. Plans International Plans 2022 2021 2022 2021 Fair value of plan assets $ 289.7 $ 391.7 $ 52.6 $ 82.3
Schedule of Allocation of Plan Assets	The fair values of the assets within the Company's U.S. and International pension plans at December 31, 2022 by asset category were as follows: Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Total Level 1 Level 2 Level 3 Mutual Funds (a) : Corporate Bonds $ 15.5 $ 15.5 $ — — Government Bonds 23.7 23.7 — — U.S. Large Cap Equity 0.5 0.5 — — International Equities 14.1 14.1 — — Emerging Markets International Equity 1.4 1.4 — — U.S. Small/Mid Cap Equity 0.8 0.8 — — Cash and Cash Equivalents 1.7 1.7 — — Other (b) 4.7 4.7 — — Fixed Income Securities: Government Bonds 57.5 — 57.5 — Common and Collective Funds (a) : Corporate Bonds 19.1 10.3 8.8 — Government Bonds 21.1 4.7 16.4 — U.S. Large Cap Equity 58.7 58.7 — — U.S. Small/Mid Cap Equity 13.7 13.7 — — International Equities 53.3 1.7 51.6 — Emerging Markets International Equity 21.8 16.6 5.2 — Cash and Cash Equivalents 1.5 1.5 — — Other (b) 1.5 — 1.5 — Cash and Cash Equivalents 14.4 14.4 — — Total Plan Assets in the fair value hierarchy $ 325.0 $ 184.0 $ 141.0 — Investments measured at Net Asset Value (c) Common and Collective Funds 17.3 Hedge Funds — Total Plan Assets measured at Net Asset Value $ 17.3 Total Plan Assets at Fair Value $ 342.3 $ 184.0 $ 141.0 — (a) The investments in mutual funds and common and collective funds are disclosed above within the respective underlying investments’ class (i.e., various equities, corporate bonds, government bonds and other investment classes), while the fair value hierarchy levels of the investments are based on the respective trust’s direct ownership unit of account. (b) Comprised of investments in equities, fixed income instruments, currencies, derivatives and/or commodities. (c) These investments are presented for reconciliation purposes, but are not required to be categorized in the fair value hierarchy as they are measured at fair value using the net asset per share or its equivalent, as permitted by the ASU No. 2015-07 practical expedient. The fair values of the assets within the Company's U.S. and International pension plans at December 31, 2021 by asset category were as follows: Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Total Level 1 Level 2 Level 3 Mutual Funds (a) : Corporate Bonds $ 21.9 $ 21.9 $ — $ — Government Bonds 25.4 25.4 — — U.S. Large Cap Equity 0.7 0.7 — — International Equities 15.8 15.8 — — Emerging Markets International Equity 2.8 2.8 — — U.S. Small/Mid Cap Equity 0.6 0.6 Cash and Cash Equivalents 0.3 0.3 — — Other (b) 1.2 1.2 — — Fixed Income Securities: Government Bonds 85.9 — 85.9 — Common and Collective Funds (a) : Corporate Bonds 27.5 15.8 11.7 — Government Bonds 42.1 5.1 37.0 — U.S. Large Cap Equity 98.4 91.9 6.5 — U.S. Small/Mid Cap Equity 19.4 19.4 — — International Equities 74.8 3.3 71.5 — Emerging Markets International Equity 27.5 20.4 7.1 — Cash and Cash Equivalents 2.8 2.8 — — Other (b) (0.4) — (0.4) — Cash and Cash Equivalents 7.6 7.6 — — Total Plan Assets in the fair value hierarchy $ 454.3 $ 235.0 $ 219.3 — Investments measured at Net Asset Value (c) Common and Collective Funds 19.7 Hedge Funds — Total Plan Assets measured at Net Asset Value $ 19.7 Total Plan Assets at Fair Value $ 474.0 $ 235.0 $ 219.3 — (a) The investments in mutual funds and common and collective funds are disclosed above within the respective underlying investments’ class (i.e., various equities, corporate bonds, government bonds and other investment classes), while the fair value hierarchy levels of the investments are based on the respective trust’s direct ownership unit of account. (b) Comprised of investments in equities, fixed income instruments, currencies, derivatives and/or commodities. (c) These investments are presented for reconciliation purposes, but are not required to be categorized in the fair value hierarchy as they are measured at fair value using the net asset per share or its equivalent, as permitted by the ASU No. 2015-07 practical expedient.
Schedule of Expected Benefit Payments	The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid out of the Company’s pension and other post-retirement benefit plans: Total Pension Benefits Total Other Benefits 2023 $ 47.1 $ 1.6 2024 $ 43.1 $ 1.4 2025 $ 41.4 $ 1.3 2026 $ 40.1 $ 1.2 2027 $ 39.4 $ 1.1 Years 2028 to 2032 $ 170.7 $ 4.2

STOCK COMPENSATION PLAN (Tables

STOCK COMPENSATION PLAN (Tables)	12 Months Ended
STOCK COMPENSATION PLAN (Tables)	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Restricted Stock and RSU Activity	A summary of the restricted stock and RSU activity for each of 2022 and 2021 is presented in the following table: Restricted Stock and RSUs (000's) Weighted Average Grant Date Fair Value Per Share Outstanding at January 1, 2021 1,798.9 17.89 Granted (a) 1,782.2 10.72 Vested (b) (519.0) 18.61 Forfeited (a) (519.6) 16.15 Outstanding at December 31, 2021 2,542.5 13.07 Granted (a) 3,108.4 10.13 Vested (b) (1,038.9) 12.41 Forfeited (2,263.9) 11.31 Outstanding at December 31, 2022 2,348.1 11.17 (a) The 2021 grants include 20,442 restricted stock awards and 1,761,779 RSUs, the latter granted pursuant to the Long-Term Incentive Program and the 2019 Transaction Incentive Program under the Stock Plan, as discussed below. The 2022 grants include 61,138 restricted stock awards and 3,047,238 RSUs, the latter granted pursuant to the Long-Term Incentive Program, as discussed below. (b) Of the amounts that vested during 2022 and 2021, 431,209 and 218,757 shares, respectively, were withheld by the Company to satisfy certain grantees’ minimum withholding tax requirements, which withheld shares became Revlon treasury stock and are not sold on the open market. (See discussion under "Treasury Stock" in Note 15, "Stockholders' Deficiency"). During the year ended December 31, 2022, the activity related to time-based and performance-based RSUs previously granted to eligible employees and the grant date fair value per share related to these RSUs were as follows under the 2022 Incentive, LTIP and 2019 TIP programs, respectively: Time-Based LTIP Performance-Based LTIP RSUs (000's) Weighted-Average Grant Date Fair Value per RSU RSUs (000's) Weighted-Average Grant Date Fair Value per RSU Outstanding as of December 31, 2021 2019 TIP RSUs (a) 74.6 $ 13.16 n/a $ — LTIP RSUs: 2021 1,548.6 10.58 — — 2020 253.9 14.96 377.7 14.96 2019 69.8 22.58 211.2 22.55 Total LTIP RSUs 1,872.3 588.9 Total LTIP and TIP RSUs Outstanding as of December 31, 2021 1,946.9 588.9 Granted 2022 Incentive Program 3,047.2 10.24 — — Vested 2019 TIP RSUs Vested (a)(b) (33.7) 13.16 — — LTIP RSUs: 2021 (751.8) 10.59 — — 2020 (122.8) 14.96 — — 2019 (66.6) 22.55 (44.3) 22.55 Total LTIP RSUs Vested (941.2) (44.3) Forfeited/Canceled 2019 TIP RSUs Forfeited/Canceled (a) (6.2) 13.16 — — 2022 Incentive Program (1,718.2) 10.24 — — LTIP RSUs: 2021 (210.1) 10.59 — — 2020 (31.8) 14.96 (79.4) 14.96 2019 (3.2) 22.55 (166.9) 22.55 Total LTIP RSUs Forfeited/Canceled (245.1) (246.3) Outstanding as of December 31, 2022 2022 Incentive Program 1,329.0 10.24 — — 2019 TIP RSUs 34.7 13.16 n/a — LTIP RSUs: 2021 586.7 10.57 — — 2020 99.3 14.96 298.3 14.96 2019 — — — — Total LTIP RSUs 686.0 298.3 Total LTIP and TIP RSUs Outstanding as of December 31, 2022 720.7 298.3 (a) The 2019 TIP provides for RSU awards that are only time-based. (b) There have been no accelerated vestitures for the year ended December 31, 2022 in connection with the LTIP RSUs and the 2019 TIP RSUs.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Before Income Taxes and Provision for Income Taxes	The Company's income before income taxes and the applicable provision for income taxes are as follows: Year Ended December 31, 2022 2021 Loss from continuing operations before income taxes: United States $ (657.2) $ (217.0) Foreign 15.0 16.3 $ (642.2) $ (200.7) Provision for income taxes: United States federal $ — $ 4.8 State and local 5.2 0.5 Foreign 26.5 0.9 $ 31.7 $ 6.2 Current: United States federal $ — $ 4.8 State and local 0.2 1.4 Foreign 19.7 20.0 $ 19.9 $ 26.2 Deferred: United States federal $ — $ — State and local 5.0 (0.9) Foreign 6.8 (19.1) $ 11.8 $ (20.0) Total provision for income taxes $ 31.7 $ 6.2
Reconciliation of Statutory Federal Income Tax Rate	The actual tax on income before income taxes is reconciled to the applicable statutory federal income tax rate in the following table: Year Ended December 31, 2022 2021 Computed income tax benefit $ (134.9) $ (42.1) State and local taxes, net of U.S. federal income tax benefit 5.9 0.2 Foreign rate differential and other foreign adjustments 5.0 7.9 Net establishment of valuation allowance 110.3 25.2 Net establishment of uncertain tax positions 11.2 4.8 Foreign dividends and earnings taxable in the U.S. 5.1 6.2 Non-deductible Reorganization Costs 17.8 — Other 11.3 4.0 Total provision for income taxes $ 31.7 $ 6.2
Components of deferred Tax Assets and Liabilities	The Company's deferred tax assets and liabilities at December 31, 2022 and 2021 were comprised of the following: December 31, 2022 2021 Deferred tax assets: Inventories $ 16.3 $ 15.8 Net operating loss carryforwards - U.S. (a) 162.9 192.9 Net operating loss carryforwards - foreign 47.8 59.3 Disallowed Interest Carryover - U.S. 208.0 89.0 Employee benefits 52.1 43.8 Sales-related reserves 12.2 13.6 Lease liability 15.9 24.1 Deferred revenue 16.5 16.9 Restructuring - debt refinancing 39.7 13.0 Other 74.3 76.8 Total gross deferred tax assets 645.7 545.2 Less valuation allowance (527.6) (401.9) Total deferred tax assets, net of valuation allowance $ 118.1 $ 143.3 Deferred tax liabilities: Plant, equipment and other assets (34.4) (32.1) Intangibles (46.3) (61.5) Other (6.3) (7.9) Total gross deferred tax liabilities (87.0) (101.5) Net deferred tax assets $ 31.1 $ 41.8 (a) Net operating loss carryforwards - U.S. for Products Corporation as of December 31, 2022 and December 31, 2021 were $149.6 million and $179.6 million, respectively.
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of the unrecognized tax benefits is provided in the following table: Tax Interest and Penalties Total Balance at January 1, 2021 $ 68.8 $ 15.6 $ 84.4 Increase based on tax positions taken in a prior year 1.6 3.5 5.1 Decrease based on tax positions taken in a prior year (3.0) (1.0) (4.0) Increase based on tax positions taken in the current year 7.1 — 7.1 Decrease resulting from the lapse of statutes of limitations (3.6) (2.0) (5.6) Balance at December 31, 2021 $ 70.9 $ 16.1 $ 87.0 Increase based on tax positions taken in a prior year 5.7 3.9 9.6 Decrease based on tax positions taken in a prior year (2.4) (0.4) (2.8) Increase based on tax positions taken in the current year 9.2 — 9.2 Decrease resulting from the lapse of statutes of limitations (4.3) (1.4) (5.7) Balance at December 31, 2022 $ 79.1 $ 18.2 $ 97.3

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Loss	A roll-forward of the Company's accumulated other comprehensive loss as of December 31, 2022 is as follows: Foreign Currency Translation Actuarial (Loss) Gain on Post-retirement Benefits Other Accumulated Other Comprehensive Loss Balance at January 1, 2021 $ (17.1) $ (260.5) $ (0.3) $ (277.9) Foreign currency translation adjustment, net of tax (b) (8.7) — — (8.7) Amortization of pension related costs, net of tax (a) (b) — 13.8 — 13.8 Pension re-measurement, net of tax of $0.3 million — 38.1 — 38.1 Other comprehensive (loss) income $ (8.7) $ 51.9 $ — $ 43.2 Balance at January 1, 2022 $ (25.8) $ (208.6) $ (0.3) $ (234.7) Foreign currency translation adjustment, net of tax (b) (1.8) — — (1.8) Amortization of pension related costs, net of tax (a) (b) — 11.5 — 11.5 Pension re-measurement, net of tax of $0.3 million — 5.6 — 5.6 Settlement and curtailment gain, net of tax (b) (0.5) (0.5) Other comprehensive (loss) income $ (1.8) $ 16.6 $ — $ 14.8 Balance at December 31, 2022 $ (27.6) $ (192.0) $ (0.3) $ (219.9) (a) Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 11, "Pension and Post-retirement Benefits," for further information on the Company’s pension and other post-retirement plans. (b) Amounts presented are net of tax expense of nil for each of the years ended December 31, 2022 and 2021, respectively.

STOCKHOLDERS' DEFICIENCY (Table

STOCKHOLDERS' DEFICIENCY (Tables)	12 Months Ended
STOCKHOLDERS' DEFICIENCY (Tables)	Dec. 31, 2022
Equity [Abstract]
Schedule of Common and Treasury Stock Issued and/or Outstanding	Information about the Company's common and treasury stock issued and/or outstanding is presented in the following table: Class A Common Stock Treasury Stock Balance, January 1, 2021 56,742,513 1,774,200 Restricted stock grants (a) 1,782,221 — Restricted stock forfeitures (519,592) — Withholding of restricted stock to satisfy taxes — 218,757 Balance, December 31, 2021 58,005,142 1,992,957 Restricted stock grants (a) 3,108,376 — Restricted stock forfeitures (2,263,946) — Withholding of restricted stock to satisfy taxes — 431,209 Balance, December 31, 2022 58,849,572 2,424,166 (a) The 2021 and 2022 grants include 20,442 and 61,138 restricted stock awards, respectively, and 1,761,779 and 3,047,238 RSUs, respectively, the latter granted pursuant to the 2019 TIP and LTIP programs under the Stock Plan. See Note 12., "Stock Compensation Plan," for further discussion of the Company's Stock Plan.

SEGMENT DATA AND RELATED INFO_2

SEGMENT DATA AND RELATED INFORMATION (Tables)	12 Months Ended
SEGMENT DATA AND RELATED INFORMATION (Tables)	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table is a comparative summary of the Company’s net sales and segment profit for Revlon and Products Corporation by reportable segment for the periods presented. Revlon, Inc. Year Ended December 31, 2022 2021 Segment Net Sales: Revlon $ 752.6 $ 727.9 Elizabeth Arden 509.7 532.3 Portfolio 373.4 419.1 Fragrances 344.7 399.4 Total $ 1,980.4 $ 2,078.7 Segment Profit: Revlon $ 89.0 $ 86.8 Elizabeth Arden 61.7 62.8 Portfolio 50.4 71.0 Fragrances 59.2 72.3 Total $ 260.3 $ 292.9 Reconciliation: Total Segment Profit $ 260.3 $ 292.9 Less: Depreciation and amortization 105.7 125.7 Non-cash stock compensation expense 13.8 14.0 Non-Operating items: Restructuring and related charges 31.5 33.0 Acquisition, integration and divestiture costs 0.9 2.3 Gain on divested assets — (1.1) Financial control remediation and sustainability actions and related charges — 0.5 COVID-19 charges — 6.1 Capital structure and related charges 4.2 9.2 Impairment charges 24.3 — Operating income 79.9 103.2 Less: Interest Expense 252.9 247.7 Amortization of debt issuance costs 20.9 39.6 Foreign currency losses, net 25.1 10.6 Miscellaneous, net 7.2 6.0 Reorganization items, net 416.0 — Loss from operations before income taxes $ (642.2) $ (200.7) Products Corporation Year Ended December 31, 2022 2021 Segment Net Sales: Revlon $ 752.6 $ 727.9 Elizabeth Arden 509.7 532.3 Portfolio 373.4 419.1 Fragrances 344.7 399.4 Total $ 1,980.4 $ 2,078.7 Segment Profit: Revlon $ 91.9 $ 89.5 Elizabeth Arden 63.7 64.7 Portfolio 51.9 72.5 Fragrances 60.5 73.8 Total $ 268.0 $ 300.5 Reconciliation: Total Segment Profit $ 268.0 $ 300.5 Less: Depreciation and amortization 105.7 125.7 Non-cash stock compensation expense 13.8 14.0 Non-Operating items: Restructuring and related charges 31.5 33.0 Acquisition, integration and divestiture costs 0.9 2.3 Gain on divested assets — (1.1) Financial control remediation and sustainability actions and related charges — 0.5 COVID-19 charges — 6.1 Capital structure and related charges 4.2 9.2 Impairment charge 24.3 — Operating income 87.6 110.8 Less: Interest Expense 252.9 247.7 Amortization of debt issuance costs 20.9 39.6 Foreign currency losses, net 25.1 10.6 Miscellaneous, net 20.1 21.1 Reorganization items, net 416.0 — Loss from operations before income taxes $ (647.4) $ (208.2)
Schedule of Net Sales and Long-Lived Assets by Geographic Area	The following tables present the Company's segment net sales by geography and total net sales by classes of similar products for the periods presented: Year Ended December 31, 2022 Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 413.1 $ 97.8 $ 237.1 $ 225.6 $ 973.6 EMEA* 166.7 123.1 103.9 77.2 470.9 Asia 37.9 265.2 2.2 17.9 323.2 Latin America* 66.5 5.6 16.9 11.7 100.7 Pacific* 68.4 18.0 13.3 12.3 112.0 $ 752.6 $ 509.7 $ 373.4 $ 344.7 $ 1,980.4 Year Ended December 31, 2021 Revlon Elizabeth Arden Portfolio Fragrances Total Geographic Area: Net Sales North America $ 389.4 $ 109.8 $ 274.0 $ 282.9 $ 1,056.1 EMEA* 170.6 116.5 111.7 78.5 477.3 Asia 40.1 276.2 2.8 14.4 333.5 Latin America* 57.3 7.6 16.5 10.8 92.2 Pacific* 70.5 22.2 14.1 12.8 119.6 $ 727.9 $ 532.3 $ 419.1 $ 399.4 $ 2,078.7 * The EMEA region includes Europe, the Middle East and Africa; the Latin America region includes Mexico, Central America and South America; and the Pacific region includes Australia and New Zealand. The following table presents the Company's long-lived assets by geographic area: December 31, 2022 December 31, 2021 Long-lived assets, net: United States $ 1,044.3 84% $ 1,134.3 84% International 200.1 16% 215.8 16% $ 1,244.4 $ 1,350.1
Schedule of Net Sales by Classes of Similar Products	Year Ended December 31, 2022 2021 Classes of similar products: Net sales: Color cosmetics $ 551.0 28% $ 526.8 25% Fragrance 517.7 26% 580.1 28% Hair care 451.9 23% 472.1 23% Beauty care 157.5 8% 166.4 8% Skin care 302.3 15% 333.3 16% $ 1,980.4 $ 2,078.7

REVLON, INC. BASIC AND DILUTE_2

REVLON, INC. BASIC AND DILUTED EARNINGS (LOSS) PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Components of Basic and Diluted Loss Per Share	Following are the components of Revlon's basic and diluted loss per common share for the periods presented: Year Ended December 31, 2022 2021 Numerator: Net loss $ (673.9) $ (206.9) Denominator: Weighted-average common shares outstanding – Basic 54,892,272 53,934,179 Effect of dilutive restricted stock and RSUs — — Weighted-average common shares outstanding – Diluted 54,892,272 53,934,179 Basic and Diluted loss per common share: Net loss per common share $ (12.28) $ (3.84) Unvested restricted stock and RSUs under the Stock Plan (a) 914 681,023 (a) These are outstanding common stock equivalents that were not included in the computation of Revlon's diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

PRODUCTS CORPORATION AND SUBS_2

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Balance Sheets	Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of December 31, 2022 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 7.8 $ 147.7 $ 93.8 $ — $ 249.3 Trade receivables, less allowances for doubtful accounts 94.1 88.9 169.7 — 352.7 Inventories, net 173.2 124.8 171.3 — 469.3 Prepaid expenses and other 283.5 12.4 174.9 (127.6) 343.2 Intercompany receivables 3,573.5 7,392.6 1,922.4 (12,888.5) — Investment in subsidiaries 1,848.4 895.0 618.9 (3,362.3) — Property, plant and equipment, net 134.4 37.3 79.9 — 251.6 Deferred income taxes — 1.3 41.4 — 42.7 Goodwill 404.8 135.2 22.2 — 562.2 Intangible assets, net 0.1 126.9 207.1 — 334.1 Other assets 62.2 8.2 26.1 — 96.5 Total assets $ 6,582.0 $ 8,970.3 $ 3,527.7 $ (16,378.4) $ 2,701.6 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 0.2 $ — $ 0.2 Current portion of long-term debt 746.8 — 0.1 — 746.9 Accounts payable 43.0 7.4 75.5 — 125.9 Accrued expenses and other 157.5 51.2 178.5 — 387.2 Intercompany payables 712.2 1,152.3 1,596.4 (3,460.9) — Long-term debt — — 0.1 — 0.1 Other long-term liabilities 92.5 7.8 93.6 — 193.9 Liabilities subject to compromise 6,831.7 6,023.9 454.8 (9,555.3) 3,755.1 Total liabilities 8,583.7 7,242.6 2,399.2 (13,016.2) 5,209.3 Stockholder’s (deficiency) equity (2,001.7) 1,727.7 1,128.5 (3,362.2) (2,507.7) Total liabilities and stockholder’s (deficiency) equity $ 6,582.0 $ 8,970.3 $ 3,527.7 $ (16,378.4) $ 2,701.6 Products Corporation and Subsidiaries Condensed Consolidating Balance Sheets As of December 31, 2021 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 4.0 $ 2.1 $ 96.3 $ — $ 102.4 Trade receivables, less allowances for doubtful accounts 114.6 102.4 166.8 — 383.8 Inventories, net 129.3 127.9 160.2 — 417.4 Prepaid expenses and other 222.8 5.7 68.3 — 296.8 Intercompany receivables 4,542.8 4,396.2 700.5 (9,639.5) — Investment in subsidiaries 1,055.5 (218.9) — (836.6) — Property, plant and equipment, net 157.6 59.9 79.8 — 297.3 Deferred income taxes — 7.7 43.9 — 51.6 Goodwill 404.8 30.0 128.0 — 562.8 Intangible assets, net 20.3 170.3 201.6 — 392.2 Other assets 57.7 12.2 27.9 — 97.8 Total assets $ 6,709.4 $ 4,695.5 $ 1,673.3 $ (10,476.1) $ 2,602.1 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 0.7 $ — $ 0.7 Current portion of long-term debt 137.1 — 0.1 — 137.2 Accounts payable 89.8 42.1 85.8 — 217.7 Accrued expenses and other 161.9 84.9 185.3 — 432.1 Intercompany payables 4,737.2 4,045.5 856.5 (9,639.2) — Long-term debt 3,234.1 — 71.4 — 3,305.5 Other long-term liabilities 176.8 115.7 73.6 — 366.1 Total liabilities 8,536.9 4,288.2 1,273.4 (9,639.2) 4,459.3 Stockholder’s (deficiency) equity (1,827.5) 407.3 399.9 (836.9) (1,857.2) Total liabilities and stockholder’s (deficiency) equity $ 6,709.4 $ 4,695.5 $ 1,673.3 $ (10,476.1) $ 2,602.1
Condensed Consolidating Statement of Operations and and Comprehensive (Loss) Income	Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Year Ended December 31, 2022 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 461.9 $ 491.1 $ 1,027.4 $ — $ 1,980.4 Cost of sales 222.2 225.2 388.3 — 835.7 Gross profit 239.7 265.9 639.1 — 1,144.7 Selling, general and administrative expenses 372.5 215.6 437.3 — 1,025.4 Acquisition, integration and divestiture costs 0.9 — — — 0.9 Restructuring charges and other, net 2.9 0.6 3.0 — 6.5 Impairment charges 18.3 1.5 4.5 — 24.3 (Gain) loss on divested assets — — — — — Operating (loss) income (154.9) 48.2 194.3 — 87.6 Other (income) expense: Intercompany interest, net (8.8) 0.3 8.5 — — Interest expense 245.8 — 7.1 — 252.9 Amortization of debt issuance costs 16.8 — 4.1 — 20.9 Foreign currency losses, net 7.4 1.2 16.5 — 25.1 Miscellaneous, net 48.8 (65.5) 36.8 — 20.1 Reorganization items, net 410.6 4.6 0.8 — 416.0 Other expense (income), net 720.6 (59.4) 73.8 — 735.0 (Loss) income from operations before income taxes (875.5) 107.6 120.5 — (647.4) Provision for (benefit from) for income taxes — 7.1 24.6 — 31.7 (Loss) income from operations, net of taxes (875.5) 100.5 95.9 — (679.1) Equity in income (loss) of subsidiaries 227.1 (4.3) (13.5) (209.3) — Net (loss) income $ (648.4) $ 96.2 $ 82.4 $ (209.3) $ (679.1) Other comprehensive (loss) income 14.8 14.6 (3.9) (10.7) 14.8 Total comprehensive (loss) income $ (633.6) $ 110.8 $ 78.5 $ (220.0) $ (664.3) Products Corporation and Subsidiaries Condensed Consolidating Statement of Operations and Comprehensive (Loss) Income Year Ended December 31, 2021 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 446.0 $ 581.4 $ 1,051.3 $ — $ 2,078.7 Cost of sales 206.7 265.0 377.4 — 849.1 Gross profit 239.3 316.4 673.9 — 1,229.6 Selling, general and administrative expenses 345.5 251.4 494.6 — 1,091.5 Acquisition, integration and divestiture costs 2.2 — 0.1 — 2.3 Restructuring charges and other, net 14.6 2.7 8.8 — 26.1 Impairment charges — — — — — Loss on divested assets (1.1) — — — (1.1) Operating (loss) income (121.9) 62.3 170.4 — 110.8 Other (income) expenses: Intercompany interest, net (5.0) 2.5 2.5 — — Interest expense 240.2 — 7.5 — 247.7 Amortization of debt issuance costs 39.6 — — — 39.6 Foreign currency losses, net (3.2) (0.7) 14.5 — 10.6 Miscellaneous, net 88.8 4.5 (72.2) — 21.1 Other expense (income), net 360.4 6.3 (47.7) — 319.0 Loss from operations before income taxes (482.3) 56.0 218.1 — (208.2) Provision for (benefit from) income taxes (10.5) 12.8 0.9 — 3.2 (Loss) income from operations, net of taxes (471.8) 43.2 217.2 — (211.4) Equity in (loss) income of subsidiaries 258.3 112.7 — (371.0) — Net (loss) income $ (213.5) $ 155.9 $ 217.2 $ (371.0) $ (211.4) Other comprehensive (loss) income 43.2 14.7 2.3 (17.0) 43.2 Total comprehensive (loss) income $ (170.3) $ 170.6 $ 219.5 $ (388.0) $ (168.2)
Condensed Consolidating Statements of Cash Flows	Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2022 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash (used in) provided by operating activities $ (456.5) $ 148.6 $ 64.4 $ — $ (243.5) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash (used in) provided by investing activities (5.5) (2.1) (6.2) — (13.8) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.2) (0.7) (0.4) — (2.3) Borrowings on term loans — — — — — Repayments on term loans (13.6) — (75.0) — (88.6) Net (repayments) borrowings under the revolving credit facilities (0.6) — — (0.6) Borrowings on DIP Term Loan Facility 575.0 575.0 Repayments on Tranche A DIP ABL Facility (67.2) (67.2) Payment of financing costs (20.5) — — — (20.5) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) — — — (3.3) Other financing activities (0.1) (0.1) — — (0.2) Net cash provided by (used in) financing activities 468.5 (0.8) (75.4) — 392.3 Effect of exchange rate changes on cash, cash equivalents and restricted cash — (0.1) (2.7) — (2.8) Net increase (decrease) in cash, cash equivalents and restricted cash 6.5 145.6 (19.9) — 132.2 Cash, cash equivalents and restricted cash at beginning of period $ 4.0 $ 2.1 $ 114.8 $ — $ 120.9 Cash, cash equivalents and restricted cash at end of period $ 10.5 $ 147.7 $ 94.9 $ — $ 253.1 Products Corporation and Subsidiaries Condensed Consolidating Statements of Cash Flows Year Ended December 31, 2021 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash (used in) provided by operating activities $ (36.1) $ 6.7 $ 18.4 $ — $ (11.0) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash (used in) provided by investing activities (7.2) (1.2) (3.7) — (12.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (5.5) (5.8) (2.4) — (13.7) Borrowings on term loans 230.0 — 75.0 — 305.0 Repayments on Term Loans (138.3) — (58.9) — (197.2) Net (repayments) borrowings under the revolving credit facilities (29.3) — — — (29.3) Payments of financing costs (12.6) — (5.3) — (17.9) Tax withholdings related to net share settlements of restricted stock and RSUs (2.4) — — — (2.4) Other financing activities (0.2) (0.1) — — (0.3) Net cash provided by (used in) financing activities 41.7 (5.9) 8.4 — 44.2 Effect of exchange rate changes on cash, cash equivalents and restricted cash — — (2.7) — (2.7) Net increase (decrease) in cash, cash equivalents and restricted cash (1.6) (0.4) 20.4 — 18.4 Cash, cash equivalents and restricted cash at beginning of period $ 5.6 $ 2.5 $ 94.4 $ — $ 102.5 Cash, cash equivalents and restricted cash at end of period $ 4.0 $ 2.1 $ 114.8 $ — $ 120.9

LIABILITIES SUBJECT TO COMPRO_2

LIABILITIES SUBJECT TO COMPROMISE (Tables)	12 Months Ended
LIABILITIES SUBJECT TO COMPROMISE (Tables)	Dec. 31, 2022
Reorganizations [Abstract]
Schedule of Liabilities Subject to Compromise	Liabilities subject to compromise at December 31, 2022 consisted of the following: December 31, 2022 Accounts payable $ 81.6 Accrued expenses 148.6 Other liabilities 96.0 Debt subject to compromise 3,385.0 Total liabilities subject to compromise $ 3,711.2 Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying statements of operations for the year ended December 31, 2022 and were as follows: Year Ended December 31, 2022 Professional fees $ 158.1 Write off of deferred financing costs and discount on debt subject to compromise 124.8 Adjustment to estimated allowed claim amount 98.6 Bankruptcy related employee compensation programs 21.1 DIP facilities financing costs 18.5 Other 4.8 Gain on settlement of pre-petition accounts payable (9.9) Reorganization items, net $ 416.0 The financial statements below represent the condensed combined financial statements of the Debtors as of December 31, 2022 and December 31, 2021 and for each of the years ended December 31, 2022 and 2021. REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 163.7 $ 17.9 Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively) 220.6 258.7 Trade receivables from non-debtor subsidiaries 493.1 400.4 Inventories, net 302.4 261.8 Prepaid expenses and other assets 93.2 74.5 Total current assets 1,273.0 1,013.3 Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively) 178.4 219.4 Deferred income taxes 4.7 17.5 Goodwill 540.0 540.0 Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively) 272.6 320.8 Investment in subsidiaries 877.7 874.5 Due from affiliates 269.1 249.8 Other assets 76.0 74.8 Total assets $ 3,491.5 $ 3,310.1 LIABILITIES AND STOCKHOLDERS’ DEFICIENCY Current liabilities: Short-term borrowings $ — $ — Current portion of long-term debt 746.8 137.1 Accounts payable 52.3 134.7 Accounts payable to non-debtors 27.3 234.5 Accrued expenses and other current liabilities 242.3 267.1 Total current liabilities $ 1,068.7 $ 773.4 Long-term debt — 3,234.2 Long-term pension and other post-retirement plan liabilities 81.0 141.3 Other long-term liabilities 20.5 337.9 Liabilities subject to compromise 4,209.5 — Total liabilities 5,379.7 4,486.8 Stockholder’s (deficiency) equity (1,888.2) (1,176.7) Total liabilities and stockholders’ deficiency $ 3,491.5 $ 3,310.1 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2022 2021 Net sales $ 1,075.3 $ 1,156.9 Cost of sales 501.3 523.3 Gross profit 574.0 633.6 Selling, general and administrative expenses 647.7 660.7 Acquisition, integration and divestiture costs 0.8 2.3 Restructuring charges and other, net 3.7 18.5 Impairment charges 20.5 — (Gain) loss on divested assets 0.6 0.7 Operating loss (99.3) (48.6) Other expenses: Interest expense, net 235.3 237.6 Amortization of debt issuance costs 16.8 37.4 Foreign currency losses, net 9.5 (3.9) Miscellaneous, net 9.1 (393.5) Reorganization items, net 416.0 — Equity in net loss of subsidiary (123.3) (100.4) Other expenses 563.4 (222.8) (Loss) income from operations before income taxes (662.7) 174.2 Provision for income taxes 15.1 (1.7) Net loss $ (677.8) $ 175.9 Other comprehensive income, net 16.7 40.4 Total comprehensive (loss) income $ (661.1) $ 216.3 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (310.6) $ 135.0 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (7.9) (8.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.9) (11.9) Borrowings on term loans — 230.0 Repayments on term loans (13.6) (138.4) Net (repayments) borrowings under the revolving credit facilities (0.6) (29.3) Borrowings on DIP Term Loan Facility 575.0 — Repayments on Tranche A DIP ABL Facility (67.2) — Payment of financing costs (20.5) (11.6) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) (2.4) Cash transfer to non-debtor affiliates — (155.8) Other financing activities (0.2) (0.3) Net cash provided by financing activities 467.7 (119.7) Effect of exchange rate changes on cash, cash equivalents and restricted cash (0.7) (0.1) Net increase in cash, cash equivalents and restricted cash 148.5 7.1 Cash, cash equivalents and restricted cash at beginning of period 17.9 10.8 Cash, cash equivalents and restricted cash at end of period (a) $ 166.4 $ 17.9 (a) These amounts include restricted cash of $2.7 million and nil as of December 31, 2022 and 2021, respectively. The balance is included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31,

REORGANIZATION ITEMS, NET (Tabl

REORGANIZATION ITEMS, NET (Tables)	12 Months Ended
REORGANIZATION ITEMS, NET (Tables)	Dec. 31, 2022
Reorganizations [Abstract]
Schedule of Reorganization Items	Liabilities subject to compromise at December 31, 2022 consisted of the following: December 31, 2022 Accounts payable $ 81.6 Accrued expenses 148.6 Other liabilities 96.0 Debt subject to compromise 3,385.0 Total liabilities subject to compromise $ 3,711.2 Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying statements of operations for the year ended December 31, 2022 and were as follows: Year Ended December 31, 2022 Professional fees $ 158.1 Write off of deferred financing costs and discount on debt subject to compromise 124.8 Adjustment to estimated allowed claim amount 98.6 Bankruptcy related employee compensation programs 21.1 DIP facilities financing costs 18.5 Other 4.8 Gain on settlement of pre-petition accounts payable (9.9) Reorganization items, net $ 416.0 The financial statements below represent the condensed combined financial statements of the Debtors as of December 31, 2022 and December 31, 2021 and for each of the years ended December 31, 2022 and 2021. REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 163.7 $ 17.9 Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively) 220.6 258.7 Trade receivables from non-debtor subsidiaries 493.1 400.4 Inventories, net 302.4 261.8 Prepaid expenses and other assets 93.2 74.5 Total current assets 1,273.0 1,013.3 Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively) 178.4 219.4 Deferred income taxes 4.7 17.5 Goodwill 540.0 540.0 Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively) 272.6 320.8 Investment in subsidiaries 877.7 874.5 Due from affiliates 269.1 249.8 Other assets 76.0 74.8 Total assets $ 3,491.5 $ 3,310.1 LIABILITIES AND STOCKHOLDERS’ DEFICIENCY Current liabilities: Short-term borrowings $ — $ — Current portion of long-term debt 746.8 137.1 Accounts payable 52.3 134.7 Accounts payable to non-debtors 27.3 234.5 Accrued expenses and other current liabilities 242.3 267.1 Total current liabilities $ 1,068.7 $ 773.4 Long-term debt — 3,234.2 Long-term pension and other post-retirement plan liabilities 81.0 141.3 Other long-term liabilities 20.5 337.9 Liabilities subject to compromise 4,209.5 — Total liabilities 5,379.7 4,486.8 Stockholder’s (deficiency) equity (1,888.2) (1,176.7) Total liabilities and stockholders’ deficiency $ 3,491.5 $ 3,310.1 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2022 2021 Net sales $ 1,075.3 $ 1,156.9 Cost of sales 501.3 523.3 Gross profit 574.0 633.6 Selling, general and administrative expenses 647.7 660.7 Acquisition, integration and divestiture costs 0.8 2.3 Restructuring charges and other, net 3.7 18.5 Impairment charges 20.5 — (Gain) loss on divested assets 0.6 0.7 Operating loss (99.3) (48.6) Other expenses: Interest expense, net 235.3 237.6 Amortization of debt issuance costs 16.8 37.4 Foreign currency losses, net 9.5 (3.9) Miscellaneous, net 9.1 (393.5) Reorganization items, net 416.0 — Equity in net loss of subsidiary (123.3) (100.4) Other expenses 563.4 (222.8) (Loss) income from operations before income taxes (662.7) 174.2 Provision for income taxes 15.1 (1.7) Net loss $ (677.8) $ 175.9 Other comprehensive income, net 16.7 40.4 Total comprehensive (loss) income $ (661.1) $ 216.3 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (310.6) $ 135.0 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (7.9) (8.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.9) (11.9) Borrowings on term loans — 230.0 Repayments on term loans (13.6) (138.4) Net (repayments) borrowings under the revolving credit facilities (0.6) (29.3) Borrowings on DIP Term Loan Facility 575.0 — Repayments on Tranche A DIP ABL Facility (67.2) — Payment of financing costs (20.5) (11.6) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) (2.4) Cash transfer to non-debtor affiliates — (155.8) Other financing activities (0.2) (0.3) Net cash provided by financing activities 467.7 (119.7) Effect of exchange rate changes on cash, cash equivalents and restricted cash (0.7) (0.1) Net increase in cash, cash equivalents and restricted cash 148.5 7.1 Cash, cash equivalents and restricted cash at beginning of period 17.9 10.8 Cash, cash equivalents and restricted cash at end of period (a) $ 166.4 $ 17.9 (a) These amounts include restricted cash of $2.7 million and nil as of December 31, 2022 and 2021, respectively. The balance is included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31,

CONDENSED CONSOLIDATION DEBTO_2

CONDENSED CONSOLIDATION DEBTOR-IN-POSSESSION FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Reorganizations [Abstract]
Schedule of Condensed Combined Financial Statements of the Debtors	Liabilities subject to compromise at December 31, 2022 consisted of the following: December 31, 2022 Accounts payable $ 81.6 Accrued expenses 148.6 Other liabilities 96.0 Debt subject to compromise 3,385.0 Total liabilities subject to compromise $ 3,711.2 Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying statements of operations for the year ended December 31, 2022 and were as follows: Year Ended December 31, 2022 Professional fees $ 158.1 Write off of deferred financing costs and discount on debt subject to compromise 124.8 Adjustment to estimated allowed claim amount 98.6 Bankruptcy related employee compensation programs 21.1 DIP facilities financing costs 18.5 Other 4.8 Gain on settlement of pre-petition accounts payable (9.9) Reorganization items, net $ 416.0 The financial statements below represent the condensed combined financial statements of the Debtors as of December 31, 2022 and December 31, 2021 and for each of the years ended December 31, 2022 and 2021. REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 163.7 $ 17.9 Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively) 220.6 258.7 Trade receivables from non-debtor subsidiaries 493.1 400.4 Inventories, net 302.4 261.8 Prepaid expenses and other assets 93.2 74.5 Total current assets 1,273.0 1,013.3 Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively) 178.4 219.4 Deferred income taxes 4.7 17.5 Goodwill 540.0 540.0 Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively) 272.6 320.8 Investment in subsidiaries 877.7 874.5 Due from affiliates 269.1 249.8 Other assets 76.0 74.8 Total assets $ 3,491.5 $ 3,310.1 LIABILITIES AND STOCKHOLDERS’ DEFICIENCY Current liabilities: Short-term borrowings $ — $ — Current portion of long-term debt 746.8 137.1 Accounts payable 52.3 134.7 Accounts payable to non-debtors 27.3 234.5 Accrued expenses and other current liabilities 242.3 267.1 Total current liabilities $ 1,068.7 $ 773.4 Long-term debt — 3,234.2 Long-term pension and other post-retirement plan liabilities 81.0 141.3 Other long-term liabilities 20.5 337.9 Liabilities subject to compromise 4,209.5 — Total liabilities 5,379.7 4,486.8 Stockholder’s (deficiency) equity (1,888.2) (1,176.7) Total liabilities and stockholders’ deficiency $ 3,491.5 $ 3,310.1 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2022 2021 Net sales $ 1,075.3 $ 1,156.9 Cost of sales 501.3 523.3 Gross profit 574.0 633.6 Selling, general and administrative expenses 647.7 660.7 Acquisition, integration and divestiture costs 0.8 2.3 Restructuring charges and other, net 3.7 18.5 Impairment charges 20.5 — (Gain) loss on divested assets 0.6 0.7 Operating loss (99.3) (48.6) Other expenses: Interest expense, net 235.3 237.6 Amortization of debt issuance costs 16.8 37.4 Foreign currency losses, net 9.5 (3.9) Miscellaneous, net 9.1 (393.5) Reorganization items, net 416.0 — Equity in net loss of subsidiary (123.3) (100.4) Other expenses 563.4 (222.8) (Loss) income from operations before income taxes (662.7) 174.2 Provision for income taxes 15.1 (1.7) Net loss $ (677.8) $ 175.9 Other comprehensive income, net 16.7 40.4 Total comprehensive (loss) income $ (661.1) $ 216.3 REVLON, INC. AND SUBSIDIARIES (DEBTOR-IN-POSSESSION) CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (310.6) $ 135.0 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities (7.9) (8.1) CASH FLOWS FROM FINANCING ACTIVITIES: Net decrease in short-term borrowings and overdraft (1.9) (11.9) Borrowings on term loans — 230.0 Repayments on term loans (13.6) (138.4) Net (repayments) borrowings under the revolving credit facilities (0.6) (29.3) Borrowings on DIP Term Loan Facility 575.0 — Repayments on Tranche A DIP ABL Facility (67.2) — Payment of financing costs (20.5) (11.6) Tax withholdings related to net share settlements of restricted stock and RSUs (3.3) (2.4) Cash transfer to non-debtor affiliates — (155.8) Other financing activities (0.2) (0.3) Net cash provided by financing activities 467.7 (119.7) Effect of exchange rate changes on cash, cash equivalents and restricted cash (0.7) (0.1) Net increase in cash, cash equivalents and restricted cash 148.5 7.1 Cash, cash equivalents and restricted cash at beginning of period 17.9 10.8 Cash, cash equivalents and restricted cash at end of period (a) $ 166.4 $ 17.9 (a) These amounts include restricted cash of $2.7 million and nil as of December 31, 2022 and 2021, respectively. The balance is included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31,

DESCRIPTION OF BUSINESS AND S_4

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	2 Months Ended	3 Months Ended			4 Months Ended	12 Months Ended
	Dec. 12, 2022 claim	Dec. 31, 2022 USD ($) reporting_unit	Jun. 30, 2022 USD ($) reporting_unit	Dec. 31, 2021 USD ($)	Oct. 24, 2022 claim	Dec. 31, 2022 USD ($) segment reporting_unit	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jun. 17, 2022 USD ($)	Jun. 15, 2022 USD ($)	Mar. 31, 2022 USD ($)	Aug. 04, 2016
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of reporting units \| reporting_unit		5	5			4
Number of reporting segments \| segment						4
Income related to public holding company expenses and certain tax adjustments						$ 5,200,000	$ 7,500,000
Outstanding checks		$ 1,400,000		$ 3,300,000		1,400,000	3,300,000
Amortization expense						105,700,000	125,700,000
Impairment of Long-lived assets						$ 0	0
Net deferred financing costs				$ 16,800,000			$ 16,800,000				$ 2,100,000
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]		Accrued expenses and other current liabilities		Accrued expenses and other current liabilities		Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]		Other long-term liabilities		Other long-term liabilities		Other long-term liabilities	Other long-term liabilities
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]		Accrued expenses and other current liabilities		Accrued expenses and other current liabilities		Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]		Other long-term liabilities		Other long-term liabilities		Other long-term liabilities	Other long-term liabilities
Goodwill		$ 562,200,000		$ 562,800,000		$ 562,200,000	$ 562,800,000	$ 563,700,000
Goodwill impairment charges		0	$ 0	0		0	0
Finite and indefinite-lived intangible assets impairment		0		0		24,300,000	0
Finite-lived intangible assets impairment		0	18,700,000	0		18,700,000	0
Indefinite-lived intangible assets impairment		0	$ 5,600,000	0		5,600,000	0	33,100,000
Advertising expenses						330,900,000	388,600,000
Distribution costs						111,200,000	113,900,000
Research and development expenditures						30,100,000	32,500,000
Liquidity position		308,300,000				308,300,000
Cash and cash equivalents		249,300,000		102,400,000		249,300,000	102,400,000
Outstanding borrowings		747,000,000		3,442,700,000		747,000,000	3,442,700,000
Aggregate principal amount outstanding		4,132,000,000				4,132,000,000
Aggregate maximum value of Target Awards eligible to be made under KEIP						$ 29,000,000
KEIP payment period						18 years
KERP payment period						18 years
Aggregate expected payments to be made under KERP						$ 15,400,000
Number of claims filed \| claim	300				5,900
Mass Portfolio Reporting Unit
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Goodwill								0
Foreign subsidiaries
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents		94,600,000				94,600,000
Debtors
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Goodwill		540,000,000		540,000,000		540,000,000	540,000,000
Finite and indefinite-lived intangible assets impairment						20,500,000	0
Cash and cash equivalents		163,700,000		17,900,000		163,700,000	17,900,000
Revlon Consumer Products Corporation
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Amortization expense						105,700,000	125,700,000
Goodwill		562,200,000		562,800,000		562,200,000	562,800,000
Finite and indefinite-lived intangible assets impairment						24,300,000	0
Cash and cash equivalents		249,300,000		102,400,000		249,300,000	102,400,000
Tranche A DIP ABL Facility due 2023
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings		41,800,000		0		41,800,000	0
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Available borrowing capacity		60,400,000				60,400,000
Outstanding borrowings		41,800,000				41,800,000
Tranche A DIP ABL Facility due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Available borrowing capacity		60,400,000				60,400,000
Tranche A DIP ABL Facility due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility \| Debtors
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Debtor-in-Possession financing, amount arranged									$ 270,000,000
2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings				867,900,000			867,900,000
Aggregate principal amount outstanding										$ 872,400,000
Amended 2016 Revolving Credit Agreement \| Revolving credit facility
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Aggregate principal amount outstanding										289,000,000
Tranche A Revolving Credit Facility due 2024
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings				108,000,000			108,000,000
Tranche A Revolving Credit Facility due 2024 \| Revolving credit facility
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Aggregate principal amount outstanding										109,000,000
2020 ABL FILO Term Loans due 2023
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings				50,000,000			50,000,000
2020 ABL FILO Term Loans due 2023 \| Revolving credit facility
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Aggregate principal amount outstanding										50,000,000
2020 ABL FILO Term Loans due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Available borrowing capacity		$ 0				$ 0
Outstanding borrowings								$ 50,000,000
SISO Term Loan Facility due 2024
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings				126,200,000			126,200,000
Aggregate principal amount outstanding										130,000,000
2020 BrandCo Term Loan Facility due 2025
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings				1,749,700,000			1,749,700,000
Aggregate principal amount outstanding										1,878,000,000
6.25% Senior Notes due 2024
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings				426,900,000			426,900,000
Aggregate principal amount outstanding										$ 431,300,000
Stated interest rate (as a percent)		6.25%				6.25%
6.25% Senior Notes due 2024 \| Revlon Consumer Products Corporation
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Stated interest rate (as a percent)		6.25%				6.25%						6.25%
DIP ABL Facility due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility \| Debtors
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Debtor-in-Possession financing, amount arranged									400,000,000
DIP Term Loan Facility due 2023
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Outstanding borrowings		$ 575,000,000		0		$ 575,000,000	0
DIP Term Loan Facility due 2023 \| Revlon Consumer Products Corporation \| Debtors
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Debtor-in-Possession financing, amount arranged									1,025,000,000
Debtor-in-Possession financing, committed amount arranged									$ 575,000,000
Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Amount eligible to earn as a percentage of the Target Award in 2022 under KEIP						50%
Amount eligible to earn as a percentage of the Target Award in 2023 under KEIP						50%
Aggregate expected payments of Actual Awards eligible to be made under KEIP						$ 0
Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Amount eligible to earn as a percentage of the Target Award in 2022 under KEIP						100%
Amount eligible to earn as a percentage of the Target Award in 2023 under KEIP						150%
Aggregate expected payments of Actual Awards eligible to be made under KEIP						$ 36,000,000
Land improvements \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						20 years
Land improvements \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						30 years
Building and improvements \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						5 years
Building and improvements \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						50 years
Machinery and equipment \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						3 years
Machinery and equipment \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						15 years
Counters and trade fixtures \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						3 years
Counters and trade fixtures \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						5 years
Office furniture and fixtures \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						3 years
Office furniture and fixtures \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						15 years
Capitalized software \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						2 years
Capitalized software \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						10 years
Wall displays
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Other assets		$ 59,900,000		$ 64,300,000		$ 59,900,000	64,300,000
Amortization expense						$ 29,700,000	$ 40,300,000
Wall displays \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						1 year
Wall displays \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Useful life						3 years
Three Largest Customers \| Trade Receivables \| Customer Concentration Risk
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Concentration risk percentage						37%	41%

DESCRIPTION OF BUSINESS AND S_5

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Cash and Cash Equivalents (Details) - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents		$ 249.3	$ 102.4
Restricted cash		3.8	18.5
Total cash, cash equivalents and restricted cash	[1]	$ 253.1	$ 120.9	$ 102.5

[1] These amounts include restricted cash of $3.8 million and $18.5 million as of December 31, 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively.

RESTRUCTURING CHARGES - Narrati

RESTRUCTURING CHARGES - Narrative (Details) - RGGA Program - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring costs recognized to date	$ 112.1	$ 101.9
Employee severance, other personnel benefits and other costs
Restructuring Cost and Reserve [Line Items]
Restructuring costs recognized to date	83.6	$ 76.6
Lease and other restructuring-related charges
Restructuring Cost and Reserve [Line Items]
Restructuring costs recognized to date	$ 28.5

RESTRUCTURING CHARGES - Restruc

RESTRUCTURING CHARGES - Restructuring and Related Charges Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total Restructuring Charges
Restructuring Reserve [Roll Forward]
Charges incurred during period	$ 6.5	$ 26.1
RGGA Program
Restructuring Reserve [Roll Forward]
Charges incurred through beginning of period	101.9
Charges incurred during period	10.2
Charges incurred through end of period	112.1	101.9
RGGA Program \| Total Restructuring Charges
Restructuring Reserve [Roll Forward]
Charges incurred through beginning of period	76.6
Charges incurred during period	7	26.1
Charges incurred through end of period	83.6	76.6
RGGA Program \| Employee Severance and Other Personnel Benefits
Restructuring Reserve [Roll Forward]
Charges incurred through beginning of period	52.7
Charges incurred during period	0	4.1
Charges incurred through end of period	52.7	52.7
RGGA Program \| Other
Restructuring Reserve [Roll Forward]
Charges incurred through beginning of period	23.9
Charges incurred during period	7	22
Charges incurred through end of period	30.9	23.9
RGGA Program \| Leases
Restructuring Reserve [Roll Forward]
Charges incurred through beginning of period	17.7
Charges incurred during period	3.2
Charges incurred through end of period	20.9	17.7
RGGA Program \| Other Related Charges
Restructuring Reserve [Roll Forward]
Charges incurred through beginning of period	7.6
Charges incurred during period	0
Charges incurred through end of period	$ 7.6	$ 7.6

RESTRUCTURING CHARGES - Restr_2

RESTRUCTURING CHARGES - Restructuring and Related Charges by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
RGGA Program
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	$ 10.2
Cumulative charges incurred	112.1	$ 101.9
Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	6.5	26.1
Total Restructuring Charges \| RGGA Program
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	7	26.1
Cumulative charges incurred	83.6	$ 76.6
Total Restructuring Charges \| RGGA Program \| Operating segments
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	7
Cumulative charges incurred	83.6
Total Restructuring Charges \| RGGA Program \| Operating segments \| Revlon
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	2.2
Cumulative charges incurred	30.2
Total Restructuring Charges \| RGGA Program \| Operating segments \| Elizabeth Arden
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	2.8
Cumulative charges incurred	21.8
Total Restructuring Charges \| RGGA Program \| Operating segments \| Portfolio
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	1.2
Cumulative charges incurred	19.2
Total Restructuring Charges \| RGGA Program \| Operating segments \| Fragrance
Restructuring Cost and Reserve [Line Items]
Charges incurred during period	0.8
Cumulative charges incurred	$ 12.4

RESTRUCTURING CHARGES - Restr_3

RESTRUCTURING CHARGES - Restructuring Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total Restructuring Charges
Restructuring Reserve [Roll Forward]
Liability Balance at period start	$ 2.7	$ 13.8
Expense, Net	6.5	26.1
Cash Utilized, Net	(8.8)	(37.2)
Liability Balance at period end	0.4	2.7
RGGA:
Restructuring Reserve [Roll Forward]
Expense, Net	10.2
RGGA: \| Total Restructuring Charges
Restructuring Reserve [Roll Forward]
Liability Balance at period start	1.9	12.6
Expense, Net	7	26.1
Cash Utilized, Net	(8.8)	(36.8)
Liability Balance at period end	0.1	1.9
RGGA: \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start	1.9	12.6
Expense, Net	0	4.1
Cash Utilized, Net	(1.8)	(14.8)
Liability Balance at period end	0.1	1.9
RGGA: \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at period start	0	0
Expense, Net	7	22
Cash Utilized, Net	(7)	(22)
Liability Balance at period end	0	0
Other restructuring initiatives: \| Total Restructuring Charges
Restructuring Reserve [Roll Forward]
Liability Balance at period start	0.8	1.2
Expense, Net	(0.5)	0
Cash Utilized, Net	0	(0.4)
Liability Balance at period end	0.3	0.8
Other restructuring initiatives: \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at period start	0.8	1.2
Expense, Net	(0.5)	0
Cash Utilized, Net	0	(0.4)
Liability Balance at period end	$ 0.3	$ 0.8

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Finished goods	$ 301.3	$ 277
Raw materials and supplies	159.6	125.3
Work-in-process	8.4	15.1
Inventories	$ 469.3	$ 417.4

PREPAID EXPENSES AND OTHER (Det

PREPAID EXPENSES AND OTHER (Details) - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021
Condensed Balance Sheet Statements, Captions [Line Items]
Prepaid expenses		$ 110.7	$ 52.3
Taxes		24.8	36.2
Other		4.7	47.5
Prepaid expenses and other	[1]	140.2	136
Revlon Consumer Products Corporation
Condensed Balance Sheet Statements, Captions [Line Items]
Taxes		20.8	32
Prepaid expenses and other	[2]	$ 136.2	$ 131.8

[1]Includes restricted cash of $3.8 million and $18.5 million for December 31, 2022 and 2021, respectively. 2022 and 2021, respectively.

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Property, Plant and Equipment (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Right-of-Use assets	$ 57.6	$ 71.4
Property, plant and equipment and Right-of-Use assets, net	251.6	297.3
Land and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	10.3	10.8
Building and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	40	43.5
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	69.8	82.2
Office furniture, fixtures and capitalized software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	47.2	62.6
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	15.3	18
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	$ 11.4	$ 8.8

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 54,600,000	$ 66,500,000
Property, plant and equipment, accumulated depreciation	562,300,000	551,300,000
Property, Plant and Equipment [Line Items]
Impairment of PP&E, including lease ROU assets	0	$ 0
Distribution center in Jacksonville, Florida \| Disposal group, held for sale
Property, Plant and Equipment [Line Items]
Distribution center designated as held for sale	$ 2,000,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT - Lease Disclosure (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finance Lease Cost:
Amortization of ROU assets	$ 0.2	$ 0.2
Interest on lease liabilities	0.1	0.1
Operating Lease Cost	28.9	33.7
Total Lease Cost	29.2	34
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	0.1	0.1
Operating cash flows from operating leases	29.5	36.3
Financing cash flows from finance leases	0.1	0.3
ROU assets for finance leases	0.2	0.3
ROU assets for operating leases	57.3	71
Accumulated amortization on ROU assets for finance leases	1	0.8
Accumulated amortization on ROU assets for operating leases	$ 49.1	$ 55.9
Weighted-average remaining lease term - finance leases	1 month 6 days	1 year 1 month 6 days
Weighted-average remaining lease term - operating leases	6 years 1 month 6 days	6 years 2 months 12 days
Weighted-average discount rate - finance leases	15%	15%
Weighted-average discount rate - operating leases	16.20%	15.80%

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT - Maturities of Lease Liabilities (Details) $ in Millions	Dec. 31, 2022 USD ($)
Operating Leases
2023	$ 23.1
2024	18.3
2025	12.6
2026	11.4
2027	8.9
Thereafter	28.9
Total undiscounted cash flows	103.2
Present value:
Short-term lease liability	5.7
Long-term lease liability	12
Leases subject to compromise	58.1
Total lease liability	75.8
Difference between undiscounted cash flows and discounted cash flows	27.4
Finance Leases
2023	0.1
2024	0.1
2025	0
2026	0
2027	0
Thereafter	0
Total undiscounted cash flows	0.2
Present value:
Short-term lease liability	0.1
Long-term lease liability	0.1
Leases subject to compromise	0
Total lease liability	0.2
Difference between undiscounted cash flows and discounted cash flows	$ 0

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS, NET - Narrative (Details) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2022 USD ($) reporting_unit	Jun. 30, 2022 USD ($) reporting_unit	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($) reporting_unit	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Oct. 01, 2022
Goodwill [Line Items]
Number of reporting units \| reporting_unit	5	5		4
Goodwill	$ 562.2		$ 562.8	$ 562.2	$ 562.8	$ 563.7
Goodwill impairment charges	0	$ 0	0	0	0
Finite-lived intangible assets impairment	0	18.7	0	18.7	0
Indefinite-lived intangible assets impairment	0	$ 5.6	0	5.6	0	33.1
Total impairment charges recognized on indefinite-lived and finite-lived intangible assets	$ 0		0	24.3	0
Tax benefit				(31.7)	(6.2)
Amortization expense				30.6	34.4
Intangible assets
Goodwill [Line Items]
Tax benefit				$ 0.2
Perpetual growth rate
Goodwill [Line Items]
Goodwill measurement input	2%			2%
Minimum \| Indefinite-lived intangible assets
Goodwill [Line Items]
Percentage of fair value that exceeded the carrying amount							12%
Minimum \| Weighted-average cost of capital
Goodwill [Line Items]
Goodwill measurement input	10.50%			10.50%
Maximum \| Indefinite-lived intangible assets
Goodwill [Line Items]
Percentage of fair value that exceeded the carrying amount							76%
Maximum \| Weighted-average cost of capital
Goodwill [Line Items]
Goodwill measurement input	13%			13%
Mass Portfolio Reporting Unit
Goodwill [Line Items]
Goodwill						0
Fragrances Reporting Unit \| Goodwill
Goodwill [Line Items]
Percentage of fair value that exceeded the carrying amount							12%
Revlon, Elizabeth Arden Skin & Color, Elizabeth Arden Fragrances and Professional Portfolio Reporting Units \| Minimum \| Goodwill
Goodwill [Line Items]
Percentage of fair value that exceeded the carrying amount							44%
Revlon, Elizabeth Arden Skin & Color, Elizabeth Arden Fragrances and Professional Portfolio Reporting Units \| Maximum \| Goodwill
Goodwill [Line Items]
Percentage of fair value that exceeded the carrying amount							49%
Portfolio
Goodwill [Line Items]
Goodwill	$ 87.7		87.8	$ 87.7	87.8	87.9
Finite-lived intangible assets impairment				18.7
Indefinite-lived intangible assets impairment				5.6
Total impairment charges recognized on indefinite-lived and finite-lived intangible assets				24.3
Elizabeth Arden
Goodwill [Line Items]
Goodwill	$ 89.2		$ 89.3	89.2	$ 89.3	$ 89.5
Finite-lived intangible assets impairment				0
Indefinite-lived intangible assets impairment				0
Total impairment charges recognized on indefinite-lived and finite-lived intangible assets				$ 0

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Goodwill by Segment (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Beginning Balance				$ 562.8	$ 563.7
Foreign currency translation adjustment				(0.6)	(0.9)
Ending Balance	$ 562.2		$ 562.8	562.2	562.8
Cumulative goodwill impairment charges	(166.2)			(166.2)
Goodwill impairment charges	0	$ 0	0	0	0
Revlon
Goodwill [Roll Forward]
Beginning Balance				265	265.4
Foreign currency translation adjustment				(0.3)	(0.4)
Ending Balance	264.7		265	264.7	265
Portfolio
Goodwill [Roll Forward]
Beginning Balance				87.8	87.9
Foreign currency translation adjustment				(0.1)	(0.1)
Ending Balance	87.7		87.8	87.7	87.8
Elizabeth Arden
Goodwill [Roll Forward]
Beginning Balance				89.3	89.5
Foreign currency translation adjustment				(0.1)	(0.2)
Ending Balance	89.2		89.3	89.2	89.3
Fragrance
Goodwill [Roll Forward]
Beginning Balance				120.7	120.9
Foreign currency translation adjustment				(0.1)	(0.2)
Ending Balance	$ 120.6		$ 120.7	$ 120.6	$ 120.7

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS, NET - Summary of Impairment Charges (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Finite-lived intangible assets	$ 0	$ 18.7	$ 0	$ 18.7	$ 0
Indefinite-lived intangible assets	0	$ 5.6	0	5.6	0	$ 33.1
Total Intangibles Impairment	$ 0		$ 0	24.3	$ 0
Revlon
Segment Reporting Information [Line Items]
Finite-lived intangible assets				0
Indefinite-lived intangible assets				0
Total Intangibles Impairment				0
Portfolio
Segment Reporting Information [Line Items]
Finite-lived intangible assets				18.7
Indefinite-lived intangible assets				5.6
Total Intangibles Impairment				24.3
Elizabeth Arden
Segment Reporting Information [Line Items]
Finite-lived intangible assets				0
Indefinite-lived intangible assets				0
Total Intangibles Impairment				0
Fragrance
Segment Reporting Information [Line Items]
Finite-lived intangible assets				0
Indefinite-lived intangible assets				0
Total Intangibles Impairment				$ 0

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS, NET - Summary of Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 570.9		$ 574.1	$ 570.9	$ 574.1
Accumulated Amortization	(320.7)		(293.5)	(320.7)	(293.5)
Impairment	0	$ (18.7)	0	(18.7)	0
Net Carrying Amount	231.5		280.6	231.5	280.6
Indefinite-lived Intangible Assets [Line Items]
Carrying Amount	108.2		111.6	108.2	111.6
Impairment	0	$ (5.6)	0	(5.6)	0	$ (33.1)
Net Carrying Amount	102.6		111.6	102.6	111.6
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Carrying Amount	679.1		685.7	679.1	685.7
Accumulated Amortization	(320.7)		(293.5)	(320.7)	(293.5)
Total Intangibles Impairment	0		0	(24.3)	0
Net Carrying Amount	334.1		392.2	334.1	392.2
Trade names
Indefinite-lived Intangible Assets [Line Items]
Carrying Amount	108.2		111.6	108.2	111.6
Impairment				(5.6)	0
Net Carrying Amount	102.6		111.6	102.6	111.6
Trademarks and licenses
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	269.6		270.8	269.6	270.8
Accumulated Amortization	(155.1)		(142.9)	(155.1)	(142.9)
Impairment				(5.3)	0
Net Carrying Amount	109.2		127.9	$ 109.2	$ 127.9
Weighted-Average Useful Life (in Years)				11 years	12 years
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(155.1)		(142.9)	$ (155.1)	$ (142.9)
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	244.6		247.2	244.6	247.2
Accumulated Amortization	(134.8)		(122.7)	(134.8)	(122.7)
Impairment				(10.9)	0
Net Carrying Amount	98.9		124.5	$ 98.9	$ 124.5
Weighted-Average Useful Life (in Years)				9 years	10 years
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(134.8)		(122.7)	$ (134.8)	$ (122.7)
Patents and internally-developed intellectual property
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	24.4		23.8	24.4	23.8
Accumulated Amortization	(18.6)		(17.4)	(18.6)	(17.4)
Impairment				(2.5)	0
Net Carrying Amount	3.3		6.4	$ 3.3	$ 6.4
Weighted-Average Useful Life (in Years)				5 years	5 years
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(18.6)		(17.4)	$ (18.6)	$ (17.4)
Distribution rights
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	31		31	31	31
Accumulated Amortization	(10.9)		(9.2)	(10.9)	(9.2)
Impairment				0	0
Net Carrying Amount	20.1		21.8	$ 20.1	$ 21.8
Weighted-Average Useful Life (in Years)				12 years	13 years
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(10.9)		(9.2)	$ (10.9)	$ (9.2)
Other
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1.3		1.3	1.3	1.3
Accumulated Amortization	(1.3)		(1.3)	(1.3)	(1.3)
Impairment				0	0
Net Carrying Amount	0		0	$ 0	$ 0
Weighted-Average Useful Life (in Years)				0 years	0 years
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (1.3)		$ (1.3)	$ (1.3)	$ (1.3)

GOODWILL AND INTANGIBLE ASSET_7

GOODWILL AND INTANGIBLE ASSETS, NET - Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 26.6
2024	24.2
2025	24.1
2026	23.7
2027	22.8
Thereafter	110.1
Net Carrying Amount	$ 231.5	$ 280.6

ACCRUED EXPENSES AND OTHER CU_3

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Liabilities [Line Items]
Advertising, marketing and promotional costs	$ 90.1	$ 113.3
Sales returns and allowances	83.1	92.3
Compensation and related benefits	66.3	33.7
Professional services and insurance	49.6	28.5
Taxes	24.5	52.8
Freight and distribution costs	15.1	18.4
Interest	8.7	31.3
Short-term lease liability	5.7	12.9
Restructuring reserve	0.4	2.7
Software	0.4	2.2
Other	43.1	43.9
Total	387	432
Revlon Consumer Products Corporation
Schedule of Accrued Liabilities [Line Items]
Other	43.3	44
Total	$ 387.2	$ 432.1

DEBT - Components of Long-term

DEBT - Components of Long-term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise	$ 747	$ 3,442.7
Debt subject to compromise	3,385	0
Total debt, prior to reclassification to Liabilities subject to compromise	4,132	3,442.7
Less current portion	(746.9)	(137.2)
Less amounts reclassified to Liabilities subject to compromise	(3,385)	0
Long-term debt	0.1	3,305.5
Short-term borrowings	$ 0.2	$ 0.7
Weighted-average interest rate (as a percent)	11.40%	11.40%
DIP Term Loan Facility due 2023
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise	$ 575	$ 0
Less current portion	(575)
SISO DIP ABL Facility due 2023
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise	130	0
Less current portion	(130)
Tranche A DIP ABL Facility due 2023
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise	41.8	0
Less current portion	(41.8)
Spanish Government Loan due 2025
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise	0.2	0.2
2021 Foreign Asset-Based Term Facility due 2024
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise	0	71.2
Amended 2016 Revolving Credit Facility (Tranche A) due 2024
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		108
Less current portion		(108)
SISO Term Loan Facility due 2024
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		126.2
2020 ABL FILO Term Loans due 2023
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		50
Debt subject to compromise	50
Less amounts reclassified to Liabilities subject to compromise	(50)
2020 Troubled-debt-restructuring: future interest
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		42.6
Debt subject to compromise	36
Less amounts reclassified to Liabilities subject to compromise	(36)
2020 BrandCo Term Loan Facility due 2025
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		1,749.7
Debt subject to compromise	1,995.3
Less amounts reclassified to Liabilities subject to compromise	(1,995.3)
2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025
Debt Instrument [Line Items]
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		867.9
Debt subject to compromise	872.4
Less current portion		(9.2)
Less amounts reclassified to Liabilities subject to compromise	$ (872.4)
6.25% Senior Notes due 2024
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.25%
Total long-term debt, net of discounts and deferred finance charges, prior to reclassification to Liabilities subject to compromise		426.9
Debt subject to compromise	$ 431.3
Less amounts reclassified to Liabilities subject to compromise	$ (431.3)
2018 Foreign Asset-Based Term Facility due 2021
Debt Instrument [Line Items]
Less current portion		$ (18.5)

DEBT - Debtor-in-Possession Fin

DEBT - Debtor-in-Possession Financing (Details) - USD ($) $ in Millions						12 Months Ended
	Aug. 03, 2022	Jun. 17, 2022	Mar. 31, 2022	Mar. 30, 2022	Mar. 02, 2021	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Borrowings on DIP Term Loan Facility						$ 575	$ 0
DIP facilities financing costs						18.5
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Borrowings on DIP Term Loan Facility						575	0
2016 Revolving Credit Agreement due 2024 \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Increase in borrowing base			$ 25
Deferred financing cots incurred			1.8
2016 Revolving Credit Agreement due 2024 \| Revlon Consumer Products Corporation \| Revolving credit facility \| Through June 29, 2022
Debt Instrument [Line Items]
Reserve against availability during Amendment No. 9 Accommodation Period			10
2016 Revolving Credit Agreement due 2024 \| Revlon Consumer Products Corporation \| Revolving credit facility \| Subsequent to June 29, 2022
Debt Instrument [Line Items]
Reserve against availability during Amendment No. 9 Accommodation Period			$ 15
2021 Foreign Asset-Based Term Facility due 2024 \| Revlon Consumer Products Corporation \| Secured debt
Debt Instrument [Line Items]
Increase in borrowing base				$ 7
Deferred financing cots incurred					$ 3.2
Period for change in agreement terms				1 year
Debtors
Debt Instrument [Line Items]
Borrowings on DIP Term Loan Facility						$ 575	$ 0
Debtors \| DIP ABL Facility due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Debtor-in-Possession financing, amount arranged		$ 400
Debtor-in-Possession financing, period for option to extend		180 days
Debtor-in-Possession financing, maturity date trigger, consent of holders of loans and commitments for dismissal of debtor cases, percentage		50%
Debtor-in-Possession financing, closing fee		1%
Debtor-in-Possession financing, collateral management fee		1%
Debtor-in-Possession financing, fee on unused borrowings		0.50%
Debtor-in-Possession financing, exit fee		0.50%
Debtors \| Tranche A DIP ABL Facility due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Debtor-in-Possession financing, amount arranged		$ 270
Debtors \| Tranche A DIP ABL Facility due 2023 \| Adjusted Base Rate \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Debtor-in-Possession financing, basis spread on variable rate		2.50%
Debtors \| SISO DIP ABL Facility due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Debtor-in-Possession financing, amount arranged		$ 130
Debtors \| SISO DIP ABL Facility due 2023 \| Adjusted Base Rate \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Debtor-in-Possession financing, basis spread on variable rate		4.75%
Debtors \| DIP Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debtor-in-Possession financing, amount arranged		$ 1,025
Debtor-in-Possession financing, committed amount arranged		575
Debtor-in-Possession financing, borrowings outstanding	$ 575
Borrowings on DIP Term Loan Facility	$ 200	$ 375
Debtor-in-Possession financing, period for option to extend		180 days
Debtor-in-Possession financing, upfront discount		1%
Debtor-in-Possession financing, backstop premium		1.50%
Debtor-in-Possession financing, maturity extension premium		0.50%
Debtor-in-Possession financing, repayment premium		1%
Debtors \| DIP Term Loan Facility due 2023 \| Adjusted Base Rate \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debtor-in-Possession financing, basis spread on variable rate		6.75%
Debtors \| DIP Term Loan Facility due 2023 \| Secured Overnight Financing Rate \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debtor-in-Possession financing, basis spread on variable rate		7.75%
Debtors \| Intercompany DIP Facility \| Adjusted Base Rate \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debtor-in-Possession financing, basis spread on variable rate		6.75%

DEBT - Contractual interest on

DEBT - Contractual interest on debt subject to compromise and adequate protection payments (Details) - USD ($) $ in Millions	5 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Aug. 04, 2016
Debt Instrument [Line Items]
Interest which was stayed		$ 76.5
Adjustment for allowed claim in relation to the Applicable Premium		$ 98.6
6.25% Senior Notes due 2024
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.25%	6.25%
6.25% Senior Notes due 2024 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.25%	6.25%	6.25%
2020 BrandCo Term Loan Facility Due 2025, Term Tranche B-1 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest on prepetition liabilities	$ 62.9
B-1 Term Loan Applicable Premium
Debt Instrument [Line Items]
Adjustment for allowed claim in relation to the Applicable Premium		$ 98.6
2020 BrandCo Term Loan Facility due 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Accrued paid-in-kind Interest on prepetition liabilities	$ 18.8	$ 18.8

DEBT - Amendment No. 8 to the A

DEBT - Amendment No. 8 to the Amended 2016 Revolving Credit Agreement: Tranche A - Revolving Credit Facility and Second-In, Second-Out ("SISO") Term Loan Facility (Details) $ in Millions					12 Months Ended
	Mar. 31, 2022 USD ($)	May 07, 2021 USD ($)	May 06, 2021 USD ($)	Mar. 08, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Line of Credit Facility [Line Items]
Selling, general and administrative expenses					$ 1,033.1	$ 1,099.1
Amortization of debt issuance costs					20.9	39.6
Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Selling, general and administrative expenses					1,025.4	1,091.5
Amortization of debt issuance costs					$ 20.9	39.6
Revolving credit facility \| 2016 Revolving Credit Agreement due 2024 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Covenant springing maturity, number of days prior to the maturity date		91 days
Springing minimum fixed charge coverage ratio based on excess availability triggering event		1
Springing minimum fixed charge cover ratio triggering event, excess availability threshold		$ 27.5
Springing cash dominion requirement triggering event, excess availability threshold		45
Deferred financing cots incurred	$ 1.8
Revolving credit facility \| Tranche A Revolving Credit Facility due 2023 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 300	$ 300
Deferred financing cots incurred				4.2
Unamortized deferred financing costs				$ 5.1
Revolving credit facility \| Tranche A Revolving Credit Facility due 2023 \| Revlon Consumer Products Corporation \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate				2.50%
Revolving credit facility \| Tranche A Revolving Credit Facility due 2023 \| Revlon Consumer Products Corporation \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate				3%
Revolving credit facility \| Tranche A Revolving Credit Facility due 2023 \| Revlon Consumer Products Corporation \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor			1.75%
Revolving credit facility \| Tranche A Revolving Credit Facility due 2023 \| Revlon Consumer Products Corporation \| LIBOR \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			2.50%
Revolving credit facility \| Tranche A Revolving Credit Facility due 2023 \| Revlon Consumer Products Corporation \| LIBOR \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			3%
Revolving credit facility \| Tranche A Revolving Credit Facility due 2024 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Maximum borrowing capacity		270
Selling, general and administrative expenses						0.8
Amortization of debt issuance costs						4.7
Deferred financing cots incurred		$ 2.1
Revolving credit facility \| Tranche A Revolving Credit Facility due 2024 \| Revlon Consumer Products Corporation \| LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		3.75%
Variable rate floor		0.50%
Revolving credit facility \| SISO Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Deferred financing cots incurred				$ 4.3
Revolving credit facility \| 2016 Revolving Credit Agreement due 2023 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Minimum excess available reserve requirement, fixed charge coverage ratio greater than 1.0			$ 20
Minimum excess available reserve requirement, fixed charge coverage ratio less than 1.00x			30
Secured debt \| SISO Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Maximum borrowing capacity			100	$ 100
Unamortized deferred financing costs			$ 4
Secured debt \| SISO Term Loan Facility due 2023 \| Revlon Consumer Products Corporation \| LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable interest rate				5.75%
Variable rate floor				1.75%
Secured debt \| SISO Term Loan Facility due 2024 \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 130
Selling, general and administrative expenses						0.4
Amortization of debt issuance costs						$ 1.4
Deferred financing cots incurred		$ 0.9

DEBT - Amendment No. 7 to the A

DEBT - Amendment No. 7 to the Amended 2016 Revolving Credit Agreement: Tranche A - Revolving Credit Facility and SISO Term Loan Facility (Details) - Revlon Consumer Products Corporation - USD ($) $ in Millions	May 06, 2021	Mar. 08, 2021	May 07, 2020	Mar. 07, 2021
Amended 2016 Revolving Credit Agreement, Tranche A \| Revolving credit facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 400
Increase in interest margin			0.75%
Unamortized deferred financing costs				$ 0.8
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 300	$ 300
Increase in interest margin		0.50%
Unamortized deferred financing costs		$ 5.1
Deferred financing cots incurred		$ 4.2
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		2.50%
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		3%
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor	1.75%
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility \| LIBOR \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate	2.50%
Tranche A DIP ABL Facility due 2023 \| Revolving credit facility \| LIBOR \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable interest rate	3%
SISO Term Loan Facility due 2023 \| Revolving credit facility
Line of Credit Facility [Line Items]
Deferred financing cots incurred		$ 4.3
SISO Term Loan Facility due 2023 \| Secured debt
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 100	100
Proceeds from long-term lines of credit		$ 100
Unamortized deferred financing costs	$ 4
SISO Term Loan Facility due 2023 \| Secured debt \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor		1.75%
Basis spread on variable interest rate		5.75%

DEBT - 2021 Foreign Asset-Based

DEBT - 2021 Foreign Asset-Based Term Facility (Details) - USD ($) $ in Millions			12 Months Ended
	Mar. 30, 2022	Mar. 02, 2021	Dec. 31, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Held in escrow			$ 3.8	$ 18.5
Amortization of debt issuance costs			20.9	39.6
Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Held in escrow			3.8	18.5
Amortization of debt issuance costs			$ 20.9	39.6
2021 Foreign Asset-Based Term Facility \| Secured debt \| Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 75
Held in escrow		$ 7.5		13.8
Borrowing base calculation, percentage of eligible accounts receivable	90%	80%
Period for change in agreement terms	1 year
Borrowing base calculation, percentage of eligible inventory	75%	65%
Borrowing base calculation, percentage of eligible real property		45%
Prepayment premium, first year after the closing date		3%
Prepayment premium, second year after the closing date		2%
Prepayment premium, third year after the closing date and thereafter		1%
Covenant, minimum cash and cash equivalents		$ 3.5
Covenant, minimum cash and cash equivalents, business days prior to month end		10 days
Amortization of debt issuance costs				$ 1
Deferred financing cots incurred		$ 3.2
2021 Foreign Asset-Based Term Facility \| Secured debt \| Revlon Consumer Products Corporation \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor		1.50%
Basis spread on variable interest rate		8.50%

DEBT - 2020 Troubled Debt Restr

DEBT - 2020 Troubled Debt Restructuring (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Repayments on term loans	[1]	$ 88.6	$ 197.2
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Repayments on term loans	[2]	88.6	197.2
2020 Troubled-debt-restructuring: future interest
Debt Instrument [Line Items]
Future interest payments included in restructured debt				$ 57.8
Repayments on term loans		6.6	15.2
2020 Troubled-debt-restructuring: future interest \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Repayments on term loans		$ 6.6	$ 15.2

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.[2]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.

DEBT - Exchange Offer (Details)

DEBT - Exchange Offer (Details) - USD ($)			12 Months Ended
DEBT - Exchange Offer (Details) - USD ($)	Nov. 13, 2020	Nov. 10, 2020	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Nov. 14, 2020	Oct. 23, 2020
Debt Instrument [Line Items]
Outstanding borrowings				$ 747,000,000	$ 3,442,700,000
5.75% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Outstanding borrowings	$ 175,500,000		$ 0			$ 0	$ 342,800,000
Stated interest rate (as a percent)							5.75%
Debt conversion, original debt amount		$ 236,000,000
Percentage of outstanding principal		68.80%
Debt redeemed	106,800,000
Future interest payments included in restructured debt	$ 50,500,000
Professional fees			13,800,000
5.75% Senior Notes \| Revlon Consumer Products Corporation \| 2020
Debt Instrument [Line Items]
Cash per $1,000 principal amount		$ 275
Early tender/consent fee payable per $1,000 principal amount		50
Aggregate cash per $1,000 principal		325
5.75% Senior Notes \| Revlon Consumer Products Corporation \| 2021
Debt Instrument [Line Items]
Cash per $1,000 principal amount		200
Early tender/consent fee payable per $1,000 principal amount		50
Aggregate cash per $1,000 principal		$ 250
2020 ABL FILO Term Loans due 2023
Debt Instrument [Line Items]
Outstanding borrowings					$ 50,000,000
2020 ABL FILO Term Loans due 2023 \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Outstanding borrowings			50,000,000
Aggregate principal amount							$ 50,000,000
Borrowing base, eligible collateral percent	100%
Gain on restructured debt	$ 0
2020 ABL FILO Term Loans due 2023 \| Revlon Consumer Products Corporation \| LIBOR \| Revolving credit facility
Debt Instrument [Line Items]
Variable rate floor	1.75%
Basis spread on variable interest rate	8.50%
2020 ABL FILO Term Loans due 2023 \| Revlon Consumer Products Corporation \| 2021 \| Revolving credit facility
Debt Instrument [Line Items]
Aggregate principal amount							50,000,000
2020 New BrandCo Second-Lien Term Loans due 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Outstanding borrowings			$ 75,000,000
Aggregate principal amount	$ 75,000,000						75,000,000
Gain on restructured debt	0
Paid-in kind fees	$ 17,500,000
2020 New BrandCo Second-Lien Term Loans due 2025 \| Revlon Consumer Products Corporation \| 2021
Debt Instrument [Line Items]
Aggregate principal amount							$ 75,000,000

DEBT - 2020 BrandCo Refinancing

DEBT - 2020 BrandCo Refinancing Transactions (Details) - USD ($)

5 Months Ended

12 Months Ended

Nov. 13, 2020

Nov. 10, 2020

Jun. 30, 2020

May 28, 2020

May 07, 2020

Sep. 30, 2020

Dec. 31, 2022

Dec. 31, 2021

Jun. 15, 2022

Oct. 23, 2020

Dec. 31, 2016

Aug. 04, 2016

Debt Instrument [Line Items]

Aggregate principal amount outstanding

$ 4,132,000,000

Paid-in-kind interest expense on the 2020 BrandCo Facilities

31,100,000

$ 18,800,000

Debt subject to compromise

3,385,000,000

Revlon Consumer Products Corporation

Debt Instrument [Line Items]

Paid-in-kind interest expense on the 2020 BrandCo Facilities

31,100,000

$ 18,800,000

2020 BrandCo Facility due 2025 | Revlon Consumer Products Corporation

Debt Instrument [Line Items]

Aggregate principal amount

$ 200,000,000

2020 BrandCo Facility due 2025 | Revlon Consumer Products Corporation | Secured debt

Debt Instrument [Line Items]

Aggregate principal amount outstanding

$ 910,600,000

$ 815,000,000

Proceeds from long-term lines of credit

$ 65,000,000

Paid-in kind fees

29,100,000

Paid-in-kind interest expense on the 2020 BrandCo Facilities

$ 1,500,000

Covenant springing maturity, number of days prior to the maturity date

91 days

Covenant springing maturity threshold amount, minimum one

$ 100,000,000

Debt Issuance costs

$ 119,300,000

2020 BrandCo Facility due 2025 | Revlon Consumer Products Corporation | Secured debt | LIBOR

Debt Instrument [Line Items]

Variable rate floor

1.50%

Basis spread on variable interest rate

10.50%

Basis spread on variable rate, payment In kind

Roll-up BrandCo Facility due 2025 | Revlon Consumer Products Corporation | Secured debt

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 950,000,000

Roll-up BrandCo Facility due 2025 | Revlon Consumer Products Corporation | Secured debt | LIBOR

Debt Instrument [Line Items]

Variable rate floor

0.75%

Basis spread on variable interest rate

3.50%

Junior Roll-up BrandCo Facility due 2025 | Revlon Consumer Products Corporation | Secured debt

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 3,000,000

Junior Roll-up BrandCo Facility due 2025 | Revlon Consumer Products Corporation | Secured debt | LIBOR

Debt Instrument [Line Items]

Variable rate floor

0.75%

Basis spread on variable interest rate

3.50%

Roll-up and Junior Roll-up BrandCo Facilities due 2025 | Revlon Consumer Products Corporation | Secured debt

Debt Instrument [Line Items]

Aggregate principal amount outstanding

$ 846,000,000

Aggregate principal amount rolled-up

846,000,000

Remaining borrowing capacity

$ 107,000,000

Debt subject to compromise

$ 846,000,000

2019 Term Loan Facility due 2023 | Revlon Consumer Products Corporation

Debt Instrument [Line Items]

Repayments of senior debt

$ 200,000,000

6.25% Senior Notes

Debt Instrument [Line Items]

Aggregate principal amount outstanding

$ 431,300,000

Stated interest rate (as a percent)

6.25%

Debt subject to compromise

$ 431,300,000

6.25% Senior Notes | Revlon Consumer Products Corporation

Debt Instrument [Line Items]

Stated interest rate (as a percent)

6.25%

Debt subject to compromise

$ 431,300,000

Aggregate principal amount

$ 450,000,000

Debt conversion, original debt amount

$ 18,700,000

Future interest payments included in restructured debt

8,700,000

2020 BrandCo Term Loan Facility due 2025

Debt Instrument [Line Items]

Aggregate principal amount outstanding

$ 1,878,000,000

Debt subject to compromise

1,995,300,000

2020 BrandCo Term Loan Facility due 2025 | Revlon Consumer Products Corporation | All BrandCo Lenders

Debt Instrument [Line Items]

Fees and expenses incurred

2,500,000

2020 BrandCo Term Loan Facility due 2025 | Revlon Consumer Products Corporation | Secured debt

Debt Instrument [Line Items]

Debt subject to compromise

1,995,300,000

B-1 Term Loan Applicable Premium | Revlon Consumer Products Corporation | Secured debt

Debt Instrument [Line Items]

Debt subject to compromise

$ 98,600,000

5.75% Senior Notes | Revlon Consumer Products Corporation

Debt Instrument [Line Items]

Stated interest rate (as a percent)

5.75%

Debt conversion, original debt amount

$ 236,000,000

Future interest payments included in restructured debt

50,500,000

2020 New BrandCo Second-Lien Term Loans due 2025 | Revlon Consumer Products Corporation

Debt Instrument [Line Items]

Paid-in kind fees

17,500,000

Aggregate principal amount rolled-up

10,000,000

Aggregate principal amount

75,000,000

$ 75,000,000

Gain on restructured debt

2020 New BrandCo Second-Lien Term Loans due 2025 | Revlon Consumer Products Corporation | Supporting BrandCo Lenders

Debt Instrument [Line Items]

Aggregate principal amount

12,500,000

2020 New BrandCo Second-Lien Term Loans due 2025 | Revlon Consumer Products Corporation | All BrandCo Lenders

Debt Instrument [Line Items]

Aggregate principal amount

$ 5,000,000

DEBT - 2016 Term Loan Facility

DEBT - 2016 Term Loan Facility Extension Amendment (Details) - USD ($) $ in Millions			12 Months Ended
	May 07, 2020	Sep. 07, 2016	Dec. 31, 2022	Dec. 31, 2021	Jun. 15, 2022	Dec. 31, 2020	Aug. 04, 2016
Debt Instrument [Line Items]
Aggregate principal amount outstanding			$ 4,132
Interest paid			213.3	$ 241.5
Debt subject to compromise			3,385	0
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid			213.3	$ 241.5
Extended Term Loans due 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Covenant springing maturity threshold amount, minimum one	$ 75
Covenant springing maturity, number of days prior to the maturity date	91 days
Covenant springing maturity threshold amount, minimum two	$ 100
Aggregate principal amount outstanding						$ 30.6
Debt subject to compromise			$ 30.2
Extended Term Loans due 2025 \| Revlon Consumer Products Corporation \| LIBOR
Debt Instrument [Line Items]
Variable rate floor	0.75%
Basis spread on variable interest rate	3.50%
6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate (as a percent)			6.25%
Aggregate principal amount outstanding					$ 431.3
Debt subject to compromise			$ 431.3
6.25% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate (as a percent)			6.25%				6.25%
Debt subject to compromise			$ 431.3
2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025
Debt Instrument [Line Items]
Aggregate principal amount outstanding					$ 872.4
Debt subject to compromise			872.4
2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid	$ 17
2016 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debt subject to compromise			$ 842.2
2016 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation \| LIBOR
Debt Instrument [Line Items]
Variable rate floor		0.75%
Basis spread on variable interest rate		3.50%

DEBT - Repurchases of 5.75% Sen

DEBT - Repurchases of 5.75% Senior Notes due 2021 (Details) - USD ($)		1 Months Ended	5 Months Ended	8 Months Ended	12 Months Ended
	May 07, 2020	Jul. 31, 2020	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Nov. 14, 2020	Nov. 13, 2020	Oct. 23, 2020
Debt Instrument [Line Items]
Interest paid					$ 213,300,000	$ 241,500,000
Outstanding borrowings					747,000,000	3,442,700,000
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid					$ 213,300,000	$ 241,500,000
5.75% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate (as a percent)									5.75%
Debt repurchased	$ 50,000,000	$ 62,800,000	$ 44,400,000	$ 157,200,000
Interest paid	$ 700,000
Gain on extinguishment of debt				43,100,000
Outstanding borrowings			$ 0	$ 0			$ 0	$ 175,500,000	$ 342,800,000

DEBT - Prepayment of the 2019 T

DEBT - Prepayment of the 2019 Term Loan Facility due 2023 (Details) - USD ($) $ in Millions		12 Months Ended
	May 07, 2020	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Interest paid		$ 213.3	$ 241.5
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid		$ 213.3	$ 241.5
2019 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Repayments of senior debt	$ 200
Interest paid	1.3
2020 BrandCo Facility due 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debt issuance costs, prepayment premiums	33.5
Debt issuance costs, lenders fees	10.3
2020 BrandCo Facility due 2025 \| Revlon Consumer Products Corporation \| Secured debt
Debt Instrument [Line Items]
Debt issuance costs, prepayment premiums	33.5
Debt issuance costs, lenders fees	10.3
Legal Fees	0.3
Other third party fees	2
Debt Issuance costs	$ 119.3

DEBT - Amendment to the 2018 Fo

DEBT - Amendment to the 2018 Foreign Asset-Based Term Facility (Details) € in Millions, $ in Millions				3 Months Ended
	May 04, 2020 USD ($)	May 04, 2020 EUR (€)	May 03, 2020	Jun. 30, 2020 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2020 USD ($)	Oct. 23, 2020	Jul. 31, 2018 EUR (€)
Debt Instrument [Line Items]
Aggregate principal amount outstanding \| $					$ 4,132
2018 Foreign Asset-Based Term Facility due 2021 \| Revlon Consumer Products Corporation \| Secured debt
Debt Instrument [Line Items]
Maximum borrowing capacity \| €		€ 77						€ 77
Variable rate floor	0.50%	0.50%
Basis spread on variable interest rate	7%	7%
Borrowing base calculation, percentage of eligible accounts receivable		78.75%	85%
Borrowing base calculation, percentage of eligible inventory		80%	90%
Covenant springing maturity, number of days prior to the maturity date	91 days	91 days
Mandatory prepayment \| €		€ 5
Fees paid \| $	$ 0.4
Aggregate principal amount outstanding \| $						$ 59.2
Repayments of senior debt \| €				€ 28.5
2018 Foreign Asset-Based Term Facility due 2021 \| Revlon Consumer Products Corporation \| Secured debt \| EURIBOR
Debt Instrument [Line Items]
Variable rate floor			0.50%
Basis spread on variable interest rate			6.50%
5.75% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate (as a percent)							5.75%

DEBT - Amendments to 2016 Revol

DEBT - Amendments to 2016 Revolving Credit Facility Agreement (Details) - USD ($) $ in Millions							12 Months Ended
	May 07, 2021	Nov. 13, 2020	Oct. 23, 2020	May 17, 2020	May 07, 2020	Apr. 17, 2020	Dec. 31, 2022	Dec. 31, 2021	Mar. 07, 2021	Dec. 31, 2020	Mar. 31, 2019
Line of Credit Facility [Line Items]
Outstanding borrowings							$ 747	$ 3,442.7
Repayments of long-term lines of credit							0.6	29.3
2020 ABL FILO Term Loans due 2023
Line of Credit Facility [Line Items]
Outstanding borrowings								50
Tranche A Revolving Credit Facility due 2024
Line of Credit Facility [Line Items]
Outstanding borrowings								108
Revlon Consumer Products Corporation
Line of Credit Facility [Line Items]
Repayments of long-term lines of credit							0.6	$ 29.3
Revolving credit facility \| Revlon Consumer Products Corporation \| 2020 ABL FILO Term Loans due 2023
Line of Credit Facility [Line Items]
Aggregate principal amount			$ 50
Excess Availability			85
As-Adjusted Liquidity			175
Maximum cash or Cash Equivalents			100
Reserve			30
Outstanding borrowings										$ 50
Maximum borrowing capacity							$ 50
Revolving credit facility \| Revlon Consumer Products Corporation \| 2020 ABL FILO Term Loans due 2023 \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor		1.75%
Revolving credit facility \| Revlon Consumer Products Corporation \| Amended 2016 Revolving Credit Agreement, Tranche A
Line of Credit Facility [Line Items]
Debt repaid			$ 35
Increase in interest margin					0.75%
Maximum borrowing capacity									$ 400
Revolving credit facility \| Revlon Consumer Products Corporation \| Amended 2016 Revolving Credit Facility, Tranche B
Line of Credit Facility [Line Items]
Increase in interest margin						0.75%
Lenders fees				$ 1.1
Outstanding borrowings						$ 36.3
Maximum borrowing capacity											$ 41.5
Repayments of long-term lines of credit						$ 5.2
Revolving credit facility \| Revlon Consumer Products Corporation \| Amended 2016 Revolving Credit Facility, Tranche B \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor						0.75%
Revolving credit facility \| Revlon Consumer Products Corporation \| Tranche A Revolving Credit Facility due 2024
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 270
Revolving credit facility \| Revlon Consumer Products Corporation \| Tranche A Revolving Credit Facility due 2024 \| LIBOR
Line of Credit Facility [Line Items]
Variable rate floor	0.50%

DEBT - MacAndrews & Forbes 2020

DEBT - MacAndrews & Forbes 2020 Restated Line of Credit Facility (Details) - USD ($)	Sep. 28, 2020	Dec. 31, 2022	Dec. 31, 2021	Jul. 09, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Outstanding borrowings		$ 747,000,000	$ 3,442,700,000
New European ABL FILO Facility \| Secured debt \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 30,000,000
New European ABL FILO Facility \| Secured debt \| Revlon Consumer Products Corporation \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable interest rate	10%
2020 ABL FILO Term Loans \| Secured debt \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 30,000,000
Outstanding borrowings					$ 0
Future Refinanced European ABL Facility \| Secured debt \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 35,000,000
Higher borrowing capacity option				$ 65,000,000

DEBT - Incremental Revolving Cr

DEBT - Incremental Revolving Credit Facility under the 2016 Term Loan Agreement (Details) - 2020 Incremental Facility due 2021 - Revolving credit facility - Revlon Consumer Products Corporation - USD ($) $ in Millions	May 28, 2020	May 11, 2020	Apr. 30, 2020
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 65
Proceeds from long-term lines of credit		$ 1.5	$ 63.5
Upfront commitment fees	$ 2.9
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			16%
Alternate base rate
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			15%

DEBT - 2019 Term Loan Facility

DEBT - 2019 Term Loan Facility and 2019 Senior Line of Credit Facility Agreement (Details) - USD ($)		1 Months Ended	12 Months Ended
	May 07, 2020	Nov. 30, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Nov. 07, 2019	Jun. 30, 2019
Debt Instrument [Line Items]
Interest paid			$ 213,300,000	$ 241,500,000
Outstanding borrowings			747,000,000	3,442,700,000
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid			$ 213,300,000	$ 241,500,000
2020 BrandCo Facility due 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Aggregate principal amount	$ 200,000,000
Debt issuance costs, prepayment premiums	33,500,000
Debt issuance costs, lenders fees	10,300,000
2020 BrandCo Facility due 2025 \| Revlon Consumer Products Corporation \| Secured debt
Debt Instrument [Line Items]
Debt issuance costs, prepayment premiums	33,500,000
Debt issuance costs, lenders fees	10,300,000
Legal Fees	300,000
Other third party fees	2,000,000
Debt Issuance costs	119,300,000
2019 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Repayments of senior debt	200,000,000
Interest paid	$ 1,300,000
2019 Senior Line of Credit Agreement \| Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity							$ 30,000,000
Extension term		1 year
Outstanding borrowings					$ 0	$ 0
Debt repaid					$ 0
Stated interest rate (as a percent)		8%

DEBT - March 2019 Amendment to

DEBT - March 2019 Amendment to the 2016 Revolving Credit Facility Agreement (Details) - Revolving credit facility - Amended 2016 Revolving Credit Facility, Tranche B - Revlon Consumer Products Corporation $ in Millions		1 Months Ended
	Feb. 28, 2019 USD ($)	Mar. 31, 2019 USD ($) day
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 41.5
Potential increase of maximum borrowing capacity		5%
Covenant terms, liquidity	$ 35	$ 50
Covenant terms, percentage of maximum	10%	15%
Remaining borrowing capacity		$ 37.3
Current borrowing capacity		$ 41.3
Covenant terms, consolidated fixed charge coverage ratio		100%
Covenant terms, liquidity threshold, consecutive business days \| day		20

DEBT - 2018 Foreign Asset-Based

DEBT - 2018 Foreign Asset-Based Term Loan Credit Agreement (Details) - 2018 Foreign Asset-Based Term Facility - Revlon Consumer Products Corporation - Secured debt € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($)	May 04, 2020 EUR (€)	Jul. 31, 2018 EUR (€)
Line of Credit Facility [Line Items]
Maximum borrowing capacity \| €		€ 77	€ 77
Debt issuance costs - capitalized and expensed \| $	$ 5.7

DEBT - 2016 Term Loan Facilit_2

DEBT - 2016 Term Loan Facility (Details) - USD ($) $ in Millions					12 Months Ended
	May 11, 2020	May 07, 2020	Apr. 30, 2020	Sep. 07, 2016	Dec. 31, 2022	Dec. 31, 2021	Jun. 15, 2022	Dec. 31, 2020	Dec. 31, 2016	Aug. 04, 2016
Debt Instrument [Line Items]
Debt subject to compromise					$ 3,385	$ 0
Interest paid					213.3	241.5
Aggregate principal amount outstanding					4,132
Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid					213.3	$ 241.5
2016 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Aggregate principal amount				$ 1,800
Original issue discount percentage				0.50%
Maximum borrowing capacity, base for calculation of potential increase				$ 450
Maximum borrowing capacity, addition for calculation of potential increase, percentage of pro forma consolidated EBITDA				90%
First lien leverage ratio				3.5
Secured leverage ratio				4.25
Maximum borrowing capacity, additional potential increase if other debt repaid and terminated				$ 400
Debt subject to compromise					842.2
Equity of first tier foreign subsidiaries in excess of voting equity interests				65%
Covenant terms, available amount base, percentage of cumulative consolidated net income				50%
Covenant terms, available amount addition				$ 200
Covenant terms, net debt to consolidated EBITDA ratio				5
2016 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation \| LIBOR
Debt Instrument [Line Items]
Variable rate floor				0.75%
Basis spread on variable interest rate				3.50%
2016 Term Loan Facility due 2023 \| Revlon Consumer Products Corporation \| Alternate base rate
Debt Instrument [Line Items]
Basis spread on variable interest rate				2.50%
2020 Incremental Facility due 2021 \| Revlon Consumer Products Corporation \| Revolving credit facility
Debt Instrument [Line Items]
Proceeds from long-term lines of credit	$ 1.5		$ 63.5
2020 Incremental Facility due 2021 \| Revlon Consumer Products Corporation \| LIBOR \| Revolving credit facility
Debt Instrument [Line Items]
Basis spread on variable interest rate			16%
2020 Incremental Facility due 2021 \| Revlon Consumer Products Corporation \| Alternate base rate \| Revolving credit facility
Debt Instrument [Line Items]
Basis spread on variable interest rate			15%
Extended Term Loans due 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Debt subject to compromise					30.2
Covenant springing maturity threshold amount, minimum one		$ 75
Covenant springing maturity, number of days prior to the maturity date		91 days
Covenant springing maturity threshold amount, minimum two		$ 100
Aggregate principal amount outstanding								$ 30.6
Extended Term Loans due 2025 \| Revlon Consumer Products Corporation \| LIBOR
Debt Instrument [Line Items]
Variable rate floor		0.75%
Basis spread on variable interest rate		3.50%
6.25% Senior Notes
Debt Instrument [Line Items]
Debt subject to compromise					$ 431.3
Stated interest rate (as a percent)					6.25%
Aggregate principal amount outstanding							$ 431.3
6.25% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Aggregate principal amount									$ 450	$ 450
Debt subject to compromise					$ 431.3
Stated interest rate (as a percent)					6.25%					6.25%
2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025
Debt Instrument [Line Items]
Debt subject to compromise					$ 872.4
Aggregate principal amount outstanding							$ 872.4
2016 Term Loan Facility: 2016 Term Loan due 2023 and 2025 \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Interest paid		$ 17

DEBT - 6.25% Senior Notes (Deta

DEBT - 6.25% Senior Notes (Details) - USD ($) $ in Millions	Nov. 13, 2020	Aug. 04, 2016	Dec. 31, 2022	Dec. 31, 2021	Oct. 23, 2020	Dec. 31, 2016
Debt Instrument [Line Items]
Debt subject to compromise			$ 3,385	$ 0
6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate (as a percent)			6.25%
Debt subject to compromise			$ 431.3
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate (as a percent)		6.25%	6.25%
Aggregate principal amount		$ 450				$ 450
Frequency of interest payments		6 months
Redemption price percentage, change of control		101%
Debt conversion, original debt amount	$ 18.7
Debt subject to compromise			$ 431.3
Revlon Consumer Products Corporation \| 2020 New BrandCo Second-Lien Term Loans due 2025
Debt Instrument [Line Items]
Aggregate principal amount	75				$ 75
Aggregate principal amount rolled-up	$ 10

DEBT - Covenants (Details)

DEBT - Covenants (Details) - Revolving credit facility $ in Millions	Dec. 31, 2022 USD ($)
Tranche A DIP ABL Facility due 2023
Debt Instrument [Line Items]
Availability	$ 60.4
Revlon Consumer Products Corporation \| Tranche A DIP ABL Facility due 2023
Debt Instrument [Line Items]
Commitment	270
Borrowing Base	102.2
Aggregate principal amount outstanding	41.8
Availability	60.4
Revlon Consumer Products Corporation \| SISO DIP ABL Facility due 2023
Debt Instrument [Line Items]
Commitment	130
Borrowing Base	130
Aggregate principal amount outstanding	130
Availability	0
Revlon Consumer Products Corporation \| 2020 ABL FILO Term Loans
Debt Instrument [Line Items]
Commitment	50
Borrowing Base	50
Aggregate principal amount outstanding	50
Availability	$ 0

DEBT - Foreign Subsidiaries (De

DEBT - Foreign Subsidiaries (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Cash and cash equivalents	$ 249.3	$ 102.4
Foreign subsidiaries
Debt Instrument [Line Items]
Cash and cash equivalents	$ 94.6

DEBT - Long-Term Debt Maturitie

DEBT - Long-Term Debt Maturities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Jun. 15, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
2023	$ 1,737.7
2024	431.3
2025	1,963
2026	0
2027	0
Thereafter	0
Total long-term debt, prior to reclassification to Liabilities subject to compromise	4,132
Discounts and deferred finance charges	0
Total debt, prior to reclassification to Liabilities subject to compromise	4,132		$ 3,442.7
2016 Term Loan Facility
Debt Instrument [Line Items]
2023	842.2
2025	30.2
Total long-term debt, prior to reclassification to Liabilities subject to compromise		$ 872.4
DIP Term Loan Facility due 2023
Debt Instrument [Line Items]
2023	575
SISO DIP ABL Facility due 2023
Debt Instrument [Line Items]
2023	130
B-1 Term Loan Applicable Premium
Debt Instrument [Line Items]
2023	98.6
2020 ABL FILO Term Loans due 2023
Debt Instrument [Line Items]
2023	50
Tranche A DIP ABL Facility due 2023
Debt Instrument [Line Items]
2023	41.8
6.25% Senior Notes due 2024
Debt Instrument [Line Items]
2024	$ 431.3
Total long-term debt, prior to reclassification to Liabilities subject to compromise		431.3
Stated interest rate (as a percent)	6.25%
2020 BrandCo Term Loan Facility
Debt Instrument [Line Items]
2025	$ 1,896.7
Total long-term debt, prior to reclassification to Liabilities subject to compromise		$ 1,878

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosure, Asset and Liability, Not Measured at Fair Value [Line Items]
Financial assets required to be measured at fair value	$ 0	$ 0
Financial liabilities required to be measured at fair value	0	0
Liabilities:
Debt subject to compromise	3,385	0
Fair Value
Liabilities:
Long-term debt, including current portion	760.7	2,864
Debt subject to compromise	1,682.5
Carrying Value
Liabilities:
Long-term debt, including current portion	747	3,442.7
Level 1 \| Fair Value
Liabilities:
Long-term debt, including current portion	0	0
Debt subject to compromise	0
Level 2 \| Fair Value
Liabilities:
Long-term debt, including current portion	760.7	2,864
Debt subject to compromise	1,682.5
Level 3 \| Fair Value
Liabilities:
Long-term debt, including current portion	0	$ 0
Debt subject to compromise	$ 0

FINANCIAL INSTRUMENTS (Details)

FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Standby letters of credit which support products corporations workers compensation, general liability and automobile insurance programs
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes	$ 6.3	$ 6.1
Sublimit, letters of credit
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes	$ 8.1	$ 8.4

PENSION AND POST-RETIREMENT B_3

PENSION AND POST-RETIREMENT BENEFITS - Narrative (Details)		1 Months Ended	12 Months Ended
PENSION AND POST-RETIREMENT BENEFITS - Narrative (Details)	Jan. 01, 2022 USD ($)	Jan. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) plan	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($) plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Decrease in projected benefit obligation			$ 147,100,000
Decrease in projected benefit obligation due to reduction in discount rates			90,600,000
Net periodic benefit cost			4,200,000	$ 4,800,000
Estimated contributions in next fiscal year			1,200,000
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit cost			3,600,000	4,000,000
Employer contributions			$ 4,200,000	21,800,000
Pension Plans \| Hedge Funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Redemption notice period			90 days
Pension Plans \| Minimum \| Common and Collective Funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Redemption notice period			2 days
Pension Plans \| Maximum \| Common and Collective Funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Redemption notice period			10 days
Other Post-Retirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit cost			$ 600,000	800,000
Employer contributions			$ 700,000	$ 700,000
U.S. Plans \| Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expected long-term return on plan assets			4.50%	4.50%
International Plans \| Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expected long-term return on plan assets			3.57%	3.46%
Pension plan liabilities retained by affiliates
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Receivables from affiliates			$ 2,000,000	$ 2,000,000
Qualified Plan \| Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of qualified defined benefit plans \| plan			2		2
Employer contributions, deferral in 2020, CARES Act					$ 11,800,000
Savings Plan and Excess Savings Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer discretionary profit sharing contributions				5,400,000
Employer discretionary profit sharing contributions paid		$ 1,400,000		$ 4,000,000
Employer discretionary profit sharing contributions, percentage of employee gross pay				3%
Savings Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Company matching contribution per dollar contributed	$ 1		$ 1
Percent of eligible compensation Company matches	6%		6%
Employer matching cash contributions			$ 8,100,000	$ 3,700,000
Savings Plan \| Non highly compensated participants
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee maximum contribution as a percent of eligible compensation			50%
Savings Plan \| Highly compensated participants
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee maximum contribution as a percent of eligible compensation	25%		25%
Excess Savings Plan \| Highly compensated participants
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee maximum contribution as a percent of eligible compensation	12%

PENSION AND POST-RETIREMENT B_4

PENSION AND POST-RETIREMENT BENEFITS - Aggregate Reconciliation of Projected Benefit Obligations, Plan Assets, Funded Status and Amounts Recognized (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Change in Benefit Obligation:
Benefit obligation - beginning of year	$ (609.3)
Benefit obligation - end of year	(462.2)	$ (609.3)
Change in Plan Assets:
Fair value of plan assets - beginning of year	474
Fair value of plan assets - end of year	342.3	474
Pension Plans
Change in Benefit Obligation:
Benefit obligation - beginning of year	(609.3)	(666.5)
Service cost	(1.2)	(1.4)
Interest cost	(11.2)	(9.1)
Actuarial (loss) gain	113.5	23.1
Settlement and Curtailment	2.7	2.6
Benefits paid	36.4	42.1
Plan Amendments	0.1	(1)
Plan participant contributions	(0.4)	(0.3)
Foreign currency translation adjustments	7.2	1.2
Benefit obligation - end of year	(462.2)	(609.3)
Change in Plan Assets:
Fair value of plan assets - beginning of year	474	463
Actual return (loss) on plan assets	(89.8)	33.9
Employer contributions	4.2	21.8
Settlement	(2.7)	(2.1)
Benefits paid	(36.4)	(42.1)
Plan participant contributions	0.4	0.3
Foreign currency translation adjustments	(7.4)	(0.8)
Fair value of plan assets - end of year	342.3	474
Total liability	(119.9)	(135.3)
Other Post-Retirement Benefit Plans
Change in Benefit Obligation:
Benefit obligation - beginning of year	(12.4)	(14.5)
Service cost	0	0
Interest cost	(0.2)	(0.2)
Actuarial (loss) gain	1.1	1.6
Settlement and Curtailment	0	0
Benefits paid	0.7	0.7
Plan Amendments	0	0
Plan participant contributions	0	0
Foreign currency translation adjustments	0	0
Benefit obligation - end of year	(10.8)	(12.4)
Change in Plan Assets:
Fair value of plan assets - beginning of year	0	0
Actual return (loss) on plan assets	0	0
Employer contributions	0.7	0.7
Settlement	0	0
Benefits paid	(0.7)	(0.7)
Plan participant contributions	0	0
Foreign currency translation adjustments	0	0
Fair value of plan assets - end of year	0	0
Total liability	$ (10.8)	$ (12.4)

PENSION AND POST-RETIREMENT B_5

PENSION AND POST-RETIREMENT BENEFITS - Summary of Amounts Recognized in Respect to Pension Plans and Other Post-retirement Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Other long-term assets	$ 96.5	$ 97.8
Accrued expenses and other	(387)	(432)
Pension and other post-retirement benefit liabilities	(84.5)	(147.3)
Accumulated other comprehensive loss, gross	244.1	260.5
Income tax benefit	(51.6)
Portion allocated to Revlon Holdings	(0.5)
Accumulated other comprehensive loss, net	192
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Other long-term assets	5.9	6.8
Accrued expenses and other	(8.2)	(6.3)
Pension and other post-retirement benefit liabilities	(74.4)	(135.8)
Pension liabilities subject to compromise	(43.2)	0
Total liability	(119.9)	(135.3)
Accumulated other comprehensive loss, gross	242.2	257.6
Income tax benefit	(50.5)	(50.3)
Portion allocated to Revlon Holdings	(0.8)	(0.9)
Accumulated other comprehensive loss, net	190.9	206.4
Other Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Other long-term assets	0	0
Accrued expenses and other	(0.7)	(0.9)
Pension and other post-retirement benefit liabilities	(10.1)	(11.5)
Pension liabilities subject to compromise	0	0
Total liability	(10.8)	(12.4)
Accumulated other comprehensive loss, gross	1.9	2.9
Income tax benefit	(1.1)	(1.1)
Portion allocated to Revlon Holdings	0.3	0.4
Accumulated other comprehensive loss, net	$ 1.1	$ 2.2

PENSION AND POST-RETIREMENT B_6

PENSION AND POST-RETIREMENT BENEFITS - Projected Benefit Obligation, Accumulated Benefit Obligation, and Fair Value of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Projected benefit obligation	$ 462.2	$ 609.3
Accumulated benefit obligation	460.8	607
Fair value of plan assets	$ 342.3	$ 474

PENSION AND POST-RETIREMENT B_7

PENSION AND POST-RETIREMENT BENEFITS - Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net periodic benefit costs:
Total net periodic benefit costs	$ 4.2	$ 4.8
Pension Plans
Net periodic benefit costs:
Service cost	1.2	1.4
Interest cost	11.2	9.1
Expected return on plan assets	(19.4)	(19.7)
Amortization of actuarial loss	11	13.3
Amortization of prior service cost	0.1	0
Curtailment and Settlement gain	(0.5)	0
Total net periodic benefit costs prior to allocation	3.6	4.1
Portion allocated to Revlon Holdings	0	(0.1)
Total net periodic benefit costs	3.6	4
Other Post-Retirement Benefit Plans
Net periodic benefit costs:
Service cost	0	0
Interest cost	0.2	0.2
Expected return on plan assets	0	0
Amortization of actuarial loss	0.4	0.6
Amortization of prior service cost	0	0
Curtailment and Settlement gain	0	0
Total net periodic benefit costs prior to allocation	0.6	0.8
Portion allocated to Revlon Holdings	0	0
Total net periodic benefit costs	$ 0.6	$ 0.8

PENSION AND POST-RETIREMENT B_8

PENSION AND POST-RETIREMENT BENEFITS - Classification of Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total net periodic benefit costs	$ 4.2	$ 4.8
Selling, general and administrative expense
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total net periodic benefit costs	1.2	1.4
Miscellaneous, net
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Total net periodic benefit costs	$ 3	$ 3.4

PENSION AND POST-RETIREMENT B_9

PENSION AND POST-RETIREMENT BENEFITS - Summary of Unrecognized Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ 242.4	$ 258.6
Prior service cost	1.7	1.9
Accumulated Other Comprehensive Loss, Gross	244.1	260.5
Income tax benefit	(51.6)
Portion allocated (to) from Revlon Holdings	(0.5)
Accumulated other comprehensive loss, net	192
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	240.5	255.7
Prior service cost	1.7	1.9
Accumulated Other Comprehensive Loss, Gross	242.2	257.6
Income tax benefit	(50.5)	(50.3)
Portion allocated (to) from Revlon Holdings	(0.8)	(0.9)
Accumulated other comprehensive loss, net	190.9	206.4
Other Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	1.9	2.9
Prior service cost	0	0
Accumulated Other Comprehensive Loss, Gross	1.9	2.9
Income tax benefit	(1.1)	(1.1)
Portion allocated (to) from Revlon Holdings	0.3	0.4
Accumulated other comprehensive loss, net	$ 1.1	$ 2.2

PENSION AND POST-RETIREMENT _10

PENSION AND POST-RETIREMENT BENEFITS - Weighted-average Assumptions Used to Determine Projected Benefit Obligation (Details)	Dec. 31, 2022	Dec. 31, 2021
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.95%	2.59%
International Plans
Defined Benefit Plan Disclosure [Line Items]
Rate of future compensation increases	2.02%	1.81%
International Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.43%	1.74%

PENSION AND POST-RETIREMENT _11

PENSION AND POST-RETIREMENT BENEFITS - Weighted-average Assumptions Used to Determine Net Periodic Benefit (Income) Cost (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.59%	2.18%
Expected long-term return on plan assets	4.50%	4.50%
International Plans
Defined Benefit Plan Disclosure [Line Items]
Rate of future compensation increases	1.81%	1.81%
International Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	1.74%	1.33%
Expected long-term return on plan assets	3.57%	3.46%

PENSION AND POST-RETIREMENT _12

PENSION AND POST-RETIREMENT BENEFITS - Weighted Average Risk Target Ranges Per Asset Class (Details) - Pension Plans	Dec. 31, 2022
U.S. Plans \| Minimum \| Common and preferred stock
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	0%
U.S. Plans \| Minimum \| Mutual funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	15%
U.S. Plans \| Minimum \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	0%
U.S. Plans \| Minimum \| Common and collective funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	50%
U.S. Plans \| Minimum \| Hedge funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	0%
U.S. Plans \| Minimum \| Cash and other investments
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	0%
U.S. Plans \| Maximum \| Common and preferred stock
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	10%
U.S. Plans \| Maximum \| Mutual funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	35%
U.S. Plans \| Maximum \| Fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	20%
U.S. Plans \| Maximum \| Common and collective funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	75%
U.S. Plans \| Maximum \| Hedge funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	15%
U.S. Plans \| Maximum \| Cash and other investments
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	10%
International Plans \| Common and collective funds
Defined Benefit Plan Disclosure [Line Items]
Target Ranges	100%

PENSION AND POST-RETIREMENT _13

PENSION AND POST-RETIREMENT BENEFITS - Fair Value of Pension Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 342.3	$ 474
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	342.3	474	$ 463
U.S. Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	289.7	391.7
International Plans \| Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 52.6	$ 82.3

PENSION AND POST-RETIREMENT _14

PENSION AND POST-RETIREMENT BENEFITS - Fair Value of Asset Categories (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	$ 342.3	$ 474
Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	342.3	474	$ 463
Pension Plans \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	325	454.3
Pension Plans \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	184	235
Pension Plans \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	141	219.3
Pension Plans \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Investments measured at Net Asset Value
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	17.3	19.7
Pension Plans \| Mutual Funds, Corporate Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	15.5	21.9
Pension Plans \| Mutual Funds, Corporate Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	15.5	21.9
Pension Plans \| Mutual Funds, Corporate Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Corporate Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Government Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	23.7	25.4
Pension Plans \| Mutual Funds, Government Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	23.7	25.4
Pension Plans \| Mutual Funds, Government Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Government Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, U.S. Large Cap Equiy \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0.5	0.7
Pension Plans \| Mutual Funds, U.S. Large Cap Equiy \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0.5	0.7
Pension Plans \| Mutual Funds, U.S. Large Cap Equiy \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, U.S. Large Cap Equiy \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, International Equities \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	14.1	15.8
Pension Plans \| Mutual Funds, International Equities \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	14.1	15.8
Pension Plans \| Mutual Funds, International Equities \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, International Equities \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Emerging Markets International Equity \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.4	2.8
Pension Plans \| Mutual Funds, Emerging Markets International Equity \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.4	2.8
Pension Plans \| Mutual Funds, Emerging Markets International Equity \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Emerging Markets International Equity \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, U.S., Small/Mid Cap Equity \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0.8	0.6
Pension Plans \| Mutual Funds, U.S., Small/Mid Cap Equity \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0.8	0.6
Pension Plans \| Mutual Funds, U.S., Small/Mid Cap Equity \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0
Pension Plans \| Mutual Funds, U.S., Small/Mid Cap Equity \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0
Pension Plans \| Mutual Funds, Cash and Cash Equivalents \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.7	0.3
Pension Plans \| Mutual Funds, Cash and Cash Equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.7	0.3
Pension Plans \| Mutual Funds, Cash and Cash Equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Cash and Cash Equivalents \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Other \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	4.7	1.2
Pension Plans \| Mutual Funds, Other \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	4.7	1.2
Pension Plans \| Mutual Funds, Other \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Mutual Funds, Other \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Fixed Income Securities, Government Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	57.5	85.9
Pension Plans \| Fixed Income Securities, Government Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Fixed Income Securities, Government Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	57.5	85.9
Pension Plans \| Fixed Income Securities, Government Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Corporate Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	19.1	27.5
Pension Plans \| Common and Collective Funds, Corporate Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	10.3	15.8
Pension Plans \| Common and Collective Funds, Corporate Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	8.8	11.7
Pension Plans \| Common and Collective Funds, Corporate Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Government Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	21.1	42.1
Pension Plans \| Common and Collective Funds, Government Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	4.7	5.1
Pension Plans \| Common and Collective Funds, Government Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	16.4	37
Pension Plans \| Common and Collective Funds, Government Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, U.S. Large Cap Equity \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	58.7	98.4
Pension Plans \| Common and Collective Funds, U.S. Large Cap Equity \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	58.7	91.9
Pension Plans \| Common and Collective Funds, U.S. Large Cap Equity \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	6.5
Pension Plans \| Common and Collective Funds, U.S. Large Cap Equity \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, U.S. Small/Mid Cap Equity \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	13.7	19.4
Pension Plans \| Common and Collective Funds, U.S. Small/Mid Cap Equity \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	13.7	19.4
Pension Plans \| Common and Collective Funds, U.S. Small/Mid Cap Equity \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, U.S. Small/Mid Cap Equity \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, International Equities \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	53.3	74.8
Pension Plans \| Common and Collective Funds, International Equities \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.7	3.3
Pension Plans \| Common and Collective Funds, International Equities \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	51.6	71.5
Pension Plans \| Common and Collective Funds, International Equities \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Emerging Markets International Equity \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	21.8	27.5
Pension Plans \| Common and Collective Funds, Emerging Markets International Equity \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	16.6	20.4
Pension Plans \| Common and Collective Funds, Emerging Markets International Equity \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	5.2	7.1
Pension Plans \| Common and Collective Funds, Emerging Markets International Equity \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Cash and Cash Equivalents \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.5	2.8
Pension Plans \| Common and Collective Funds, Cash and Cash Equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.5	2.8
Pension Plans \| Common and Collective Funds, Cash and Cash Equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Cash and Cash Equivalents \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Other \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.5	(0.4)
Pension Plans \| Common and Collective Funds, Other \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds, Other \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	1.5	(0.4)
Pension Plans \| Common and Collective Funds, Other \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Cash and Cash Equivalents \| Total
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	14.4	7.6
Pension Plans \| Cash and Cash Equivalents \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	14.4	7.6
Pension Plans \| Cash and Cash Equivalents \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Cash and Cash Equivalents \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	0	0
Pension Plans \| Common and Collective Funds \| Investments measured at Net Asset Value
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	17.3	19.7
Pension Plans \| Hedge Funds \| Investments measured at Net Asset Value
Defined Benefit Plan Disclosure [Line Items]
Total Plan Assets at Fair Value	$ 0	$ 0

PENSION AND POST-RETIREMENT _15

PENSION AND POST-RETIREMENT BENEFITS - Estimated Future Benefit Payments (Details) $ in Millions	Dec. 31, 2022 USD ($)
Total Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
2023	$ 47.1
2024	43.1
2025	41.4
2026	40.1
2027	39.4
Years 2028 to 2032	170.7
Total Other Benefits
Defined Benefit Plan Disclosure [Line Items]
2023	1.6
2024	1.4
2025	1.3
2026	1.2
2027	1.1
Years 2028 to 2032	$ 4.2

STOCK COMPENSATION PLAN - Narra

STOCK COMPENSATION PLAN - Narrative (Details) $ in Millions			12 Months Ended			40 Months Ended
STOCK COMPENSATION PLAN - Narrative (Details) $ in Millions	Jun. 02, 2022 shares	Sep. 05, 2019 shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2019 USD ($) installment	Dec. 31, 2022 USD ($) shares	Dec. 31, 2020 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense \| $			$ 13.8	$ 14
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock-based compensation \| $			$ 0			$ 0
Deferred stock-based compensation, recognition period			9 months
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock-based compensation \| $			$ 11.1			11.1
Awards granted (in shares)			3,047,238	1,761,779
Accelerated vesting, number of awards (in shares)			0
Accelerated cost \| $			$ 0			2
Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of restricted stock and restricted stock units vested \| $			12.9	$ 9.7
Deferred stock-based compensation \| $			$ 11.1			$ 11.1
Awards granted (in shares)			3,108,400	1,782,200
Awards granted and outstanding (in shares)			2,348,100	2,542,500		2,348,100	1,798,900
Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares reserved (in shares)	2,000,000
Shares reserved for issuance (in shares)			10,565,000			10,565,000
Shares remaining available for grants (in shares)			4,300,000			4,300,000
Options exercisable (in shares)			0	0		0
Stock option activity (in shares)			0	0
Compensation expense \| $			$ 13.8	$ 14
Stock Plan \| Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award requisite service period			7 years
Stock Plan \| Stock options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year
Stock Plan \| Stock options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Stock Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			12 months
Compensation expense \| $			$ 0.1
Awards granted (in shares)			61,138	20,442
Stock Plan \| Restricted Stock \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			2 years
Stock Plan \| Restricted Stock \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			5 years
2019 Transaction Incentive Program \| Acquisition, Integration and Divestiture Costs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash-based awards granted, amortization expense \| $			$ 0.9			$ 8.4
2019 Transaction Incentive Program \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense \| $			$ 9.7
Accelerated cost \| $						$ 1.8
2019 Transaction Incentive Program \| Time-Based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)			78,000
Awards granted and outstanding (in shares)			34,713			34,713
2019 Transaction Incentive Program \| Time-Based RSUs \| First Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%
2019 Transaction Incentive Program \| Time-Based RSUs \| Second Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%
2019 Transaction Incentive Program, Tier 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash-based awards \| $					$ 6.8
Number of installments \| installment					2
2019 Transaction Incentive Program, Tier 1 \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proportion settled in cash			67%
Proportion settled in RSU's			33%
Accelerated vesting, number of awards (in shares)						47,743
2019 Transaction Incentive Program, Tier 1 \| Restricted Stock Units \| First Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%
2019 Transaction Incentive Program, Tier 1 \| Restricted Stock Units \| Second Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%
2019 Transaction Incentive Program, Tier 1 \| Time-Based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		206,812
2019 Transaction Incentive Program, Tier 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash-based awards \| $					$ 2.5
Number of installments \| installment					1
2019 Transaction Incentive Program, Tier 2 \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			100%
LTIP Plan \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense \| $			$ 4
Accelerated vesting, number of awards (in shares)						57,763
LTIP Plan \| Time-Based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Awards granted (in shares)			0	1,700,000
Period remaining after termination date for accelerated vesting to apply		12 months
LTIP Plan \| Time-Based RSUs \| First Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%
LTIP Plan \| Time-Based RSUs \| Second Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			25%
LTIP Plan \| Time-Based RSUs \| Third Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			25%
LTIP Plan \| Performance-Based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Compensation expense \| $			$ 1.8
Deferred stock-based compensation \| $			10.9			$ 10.9
Total LTIP and TIP RSU's \| Time-Based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense \| $			15.5
Deferred stock-based compensation \| $			$ 6.7			$ 6.7
2022 Incentive Program \| Time-Based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity awards granted, net of forfeitures (in shares)			1,400,000
2022 Incentive Program \| Time-Based RSUs \| First Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting (in shares)			400,000
Award vesting, percentage			100%
2022 Incentive Program \| Time-Based RSUs \| Second Tranche
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting (in shares)			1,000,000
2022 Incentive Program \| Time-Based RSUs \| Second Tranche, Portion One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%
2022 Incentive Program \| Time-Based RSUs \| Second Tranche, Portion Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage			50%

STOCK COMPENSATION PLAN - Restr

STOCK COMPENSATION PLAN - Restricted Stock and Restricted Stock Unit Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Treasury Stock
Weighted Average Grant Date Fair Value Per RSU
Shares withheld for withholding taxes (in shares)	431,209	218,757
Restricted Stock and Restricted Stock Units
Restricted Stock and RSUs
Outstanding, beginning of period (in shares)	2,542,500	1,798,900
Granted (in shares)	3,108,400	1,782,200
Vested (in shares)	(1,038,900)	(519,000)
Forfeited (in shares)	(2,263,900)	(519,600)
Outstanding, end of period (in shares)	2,348,100	2,542,500
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.07	$ 17.89
Granted (in dollars per share)	10.13	10.72
Vested (in dollars per share)	12.41	18.61
Forfeited (in dollars per share)	11.31	16.15
Outstanding, weighted average grant date fair value (in dollars per share)	$ 11.17	$ 13.07
Restricted Stock \| Stock Plan
Restricted Stock and RSUs
Granted (in shares)	61,138	20,442
Restricted Stock Units
Restricted Stock and RSUs
Granted (in shares)	3,047,238	1,761,779

STOCK COMPENSATION PLAN - Activ

STOCK COMPENSATION PLAN - Activity Related to Time-based and Performance-based RSUs and the Grant Date Fair Value (Details) - $ / shares	12 Months Ended		40 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022
Restricted Stock Units
Restricted Stock Units
Awards granted (in shares)	3,047,238	1,761,779
Weighted Average Grant Date Fair Value Per RSU
Accelerated vesting, number of awards (in shares)	0
2019 Transaction Incentive Program \| 2019 \| Time-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	74,600
Awards vested (in shares)	(33,700)
Awards forfeited/canceled (in shares)	(6,200)
Outstanding, end of period (in shares)	34,700	74,600	34,700
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.16
Awards vested, weighted average grant date fair value (in dollars per share)	13.16
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	13.16
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.16	$ 13.16	$ 13.16
2019 Transaction Incentive Program, Tier 1 \| Restricted Stock Units
Weighted Average Grant Date Fair Value Per RSU
Accelerated vesting, number of awards (in shares)			47,743
LTIP Plan \| Restricted Stock Units
Weighted Average Grant Date Fair Value Per RSU
Accelerated vesting, number of awards (in shares)			57,763
LTIP Plan \| Time-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	1,872,300
Awards vested (in shares)	(941,200)
Awards forfeited/canceled (in shares)	(245,100)
Outstanding, end of period (in shares)	686,000	1,872,300	686,000
LTIP Plan \| Performance-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	588,900
Awards vested (in shares)	(44,300)
Awards forfeited/canceled (in shares)	(246,300)
Outstanding, end of period (in shares)	298,300	588,900	298,300
LTIP Plan \| 2021 \| Time-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	1,548,600
Awards vested (in shares)	(751,800)
Awards forfeited/canceled (in shares)	(210,100)
Outstanding, end of period (in shares)	586,700	1,548,600	586,700
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 10.58
Awards vested, weighted average grant date fair value (in dollars per share)	10.59
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	10.59
Outstanding, weighted average grant date fair value (in dollars per share)	$ 10.57	$ 10.58	$ 10.57
LTIP Plan \| 2021 \| Performance-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	0
Awards vested (in shares)	0
Awards forfeited/canceled (in shares)	0
Outstanding, end of period (in shares)	0	0	0
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 0
Awards vested, weighted average grant date fair value (in dollars per share)	0
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	0
Outstanding, weighted average grant date fair value (in dollars per share)	$ 0	$ 0	$ 0
LTIP Plan \| 2020 \| Time-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	253,900
Awards vested (in shares)	(122,800)
Awards forfeited/canceled (in shares)	(31,800)
Outstanding, end of period (in shares)	99,300	253,900	99,300
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 14.96
Awards vested, weighted average grant date fair value (in dollars per share)	14.96
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	14.96
Outstanding, weighted average grant date fair value (in dollars per share)	$ 14.96	$ 14.96	$ 14.96
LTIP Plan \| 2020 \| Performance-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	377,700
Awards vested (in shares)	0
Awards forfeited/canceled (in shares)	(79,400)
Outstanding, end of period (in shares)	298,300	377,700	298,300
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 14.96
Awards vested, weighted average grant date fair value (in dollars per share)	0
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	14.96
Outstanding, weighted average grant date fair value (in dollars per share)	$ 14.96	$ 14.96	$ 14.96
LTIP Plan \| 2019 \| Time-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	69,800
Awards vested (in shares)	(66,600)
Awards forfeited/canceled (in shares)	(3,200)
Outstanding, end of period (in shares)	0	69,800	0
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 22.58
Awards vested, weighted average grant date fair value (in dollars per share)	22.55
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	22.55
Outstanding, weighted average grant date fair value (in dollars per share)	$ 0	$ 22.58	$ 0
LTIP Plan \| 2019 \| Performance-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	211,200
Awards vested (in shares)	(44,300)
Awards forfeited/canceled (in shares)	(166,900)
Outstanding, end of period (in shares)	0	211,200	0
Weighted Average Grant Date Fair Value Per RSU
Outstanding, weighted average grant date fair value (in dollars per share)	$ 22.55
Awards vested, weighted average grant date fair value (in dollars per share)	22.55
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	22.55
Outstanding, weighted average grant date fair value (in dollars per share)	$ 0	$ 22.55	$ 0
Total LTIP and TIP RSU's \| Time-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	1,946,900
Outstanding, end of period (in shares)	720,700	1,946,900	720,700
Total LTIP and TIP RSU's \| Performance-Based LTIP
Restricted Stock Units
Outstanding, beginning of period (in shares)	588,900
Outstanding, end of period (in shares)	298,300	588,900	298,300
2022 Incentive Program \| 2022 \| Time-Based LTIP
Restricted Stock Units
Awards granted (in shares)	3,047,200
Awards forfeited/canceled (in shares)	(1,718,200)
Outstanding, end of period (in shares)	1,329,000		1,329,000
Weighted Average Grant Date Fair Value Per RSU
Awards granted, weighted average grant date fair value (in dollars per share)	$ 10.24
Awards forfeited/canceled, weighted average grant date fair value (in dollars per share)	10.24
Outstanding, weighted average grant date fair value (in dollars per share)	$ 10.24		$ 10.24

INCOME TAXES - Income Before In

INCOME TAXES - Income Before Income Taxes and Provision for Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loss from continuing operations before income taxes:
United States	$ (657.2)	$ (217)
Foreign	15	16.3
(Loss) income from operations before income taxes	(642.2)	(200.7)
Provision for income taxes:
United States federal	0	4.8
State and local	5.2	0.5
Foreign	26.5	0.9
Total provision for income taxes	31.7	6.2
Current:
United States federal	0	4.8
State and local	0.2	1.4
Foreign	19.7	20
Current	19.9	26.2
Deferred:
United States federal	0	0
State and local	5	(0.9)
Foreign	6.8	(19.1)
Deferred	$ 11.8	$ (20)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Line Items]
Provision for income taxes	$ 31.7	$ 6.2
Increase in provision from income taxes	25.5
Valuation allowance assumption, period of taxable loss		3 years
Increase in deferred tax valuation allowance	125.8	$ 32.5
Tax loss carryforwards	855.4
Tax loss carryforwards - expiring 2023	1.4
Tax loss carryforwards - expiring 2024	2
Tax loss carryforwards - expiring 2025 and beyond	621.9
Tax loss carryforwards - no expiration	230.1
Unrecognized tax benefits	97.3	87	$ 84.4
Income tax penalties and interest accrued	18.2	16.1	$ 15.6
Unrecognized tax benefits that would impact effective tax rate	71.6
Tax deferred expense	25.7
Unrecognized tax benefits, expense recognized	2.1	0.5
Decrease in unrecognized tax benefits in the next year	3.1
Tax Payment \| MacAndrews & Forbes
Income Tax Disclosure [Line Items]
Payments to related party (less than)	$ 0.1
Foreign
Income Tax Disclosure [Line Items]
Period of cumulative losses	3 years
Tax loss carryforwards	$ 242.5
Federal
Income Tax Disclosure [Line Items]
Increase in deferred tax valuation allowance	110.3	25.2
Tax loss carryforwards	612.9
Revlon Consumer Products Corporation
Income Tax Disclosure [Line Items]
Provision for income taxes	31.7	$ 3.2
Increase in provision from income taxes	$ 28.5

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Tax Expense to Statutory Federal Income Tax Rate (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Computed income tax benefit	$ (134.9)	$ (42.1)
State and local taxes, net of U.S. federal income tax benefit	5.9	0.2
Foreign rate differential and other foreign adjustments	5	7.9
Net establishment of valuation allowance	110.3	25.2
Net establishment of uncertain tax positions	11.2	4.8
Foreign dividends and earnings taxable in the U.S.	5.1	6.2
Non-deductible Reorganization Costs	17.8	0
Other	11.3	4
Total provision for income taxes	$ 31.7	$ 6.2

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Taxes (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Inventories	$ 16.3	$ 15.8
Net operating loss carryforwards - U.S.	162.9	192.9
Net operating loss carryforwards - foreign	47.8	59.3
Disallowed Interest Carryover - U.S.	208	89
Employee benefits	52.1	43.8
Sales-related reserves	12.2	13.6
Lease liability	15.9	24.1
Deferred revenue	16.5	16.9
Restructuring - debt refinancing	39.7	13
Other	74.3	76.8
Total gross deferred tax assets	645.7	545.2
Less valuation allowance	(527.6)	(401.9)
Total deferred tax assets, net of valuation allowance	118.1	143.3
Deferred tax liabilities:
Plant, equipment and other assets	(34.4)	(32.1)
Intangibles	(46.3)	(61.5)
Other	(6.3)	(7.9)
Total gross deferred tax liabilities	(87)	(101.5)
Net deferred tax assets	31.1	41.8
Revlon Consumer Products Corporation
Deferred tax assets:
Net operating loss carryforwards - U.S.	$ 149.6	$ 179.6

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Tax
Beginning Balance	$ 70.9	$ 68.8
Increase based on tax positions taken in a prior year	5.7	1.6
Decrease based on tax positions taken in a prior year	(2.4)	(3)
Increase based on tax positions taken in the current year	9.2	7.1
Decrease resulting from the lapse of statutes of limitations	(4.3)	(3.6)
Ending Balance	79.1	70.9
Interest and Penalties
Beginning Balance	16.1	15.6
Increase based on tax positions taken in a prior year	3.9	3.5
Decrease based on tax positions taken in a prior year	(0.4)	(1)
Increase based on tax positions taken in the current year	0	0
Decrease resulting from the lapse of statutes of limitations	(1.4)	(2)
Ending Balance	18.2	16.1
Total
Beginning balance	87	84.4
Increase based on tax positions taken in a prior year	9.6	5.1
Decrease based on tax positions taken in a prior year	(2.8)	(4)
Increase based on tax positions taken in the current year	9.2	7.1
Decrease resulting from the lapse of statutes of limitations	(5.7)	(5.6)
Ending balance	$ 97.3	$ 87

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		$ (2,014.1)	$ (1,862)
Foreign currency translation adjustment, net of tax		(1.8)	(8.7)
Amortization of pension related costs, net of tax	[1],[2]	11.5	13.8
Pension re-measurement, net of tax	[3]	5.6	38.1
Settlement and curtailment gain, net of tax	[1]	(0.5)	0
Other comprehensive (loss) income, net	[4]	14.8	43.2
Ending balance		(2,662.7)	(2,014.1)
Pension re-measurement, tax expense		0.3	0.3
Foreign currency translation adjustment, tax expense		0	0
Amortization of pension related costs, tax expense		0	0
Pension settlement and curtailment, tax expense		0	0
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		(234.7)	(277.9)
Other comprehensive (loss) income, net	[4]	14.8	43.2
Ending balance		(219.9)	(234.7)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		(25.8)	(17.1)
Foreign currency translation adjustment, net of tax		(1.8)	(8.7)
Other comprehensive (loss) income, net		(1.8)	(8.7)
Ending balance		(27.6)	(25.8)
Actuarial (Loss) Gain on Post-retirement Benefits
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		(208.6)	(260.5)
Amortization of pension related costs, net of tax		11.5	13.8
Pension re-measurement, net of tax		5.6	38.1
Settlement and curtailment gain, net of tax		(0.5)
Other comprehensive (loss) income, net		16.6	51.9
Ending balance		(192)	(208.6)
Pension re-measurement, tax expense		0.3	0.3
Other
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance		(0.3)	(0.3)
Other comprehensive (loss) income, net		0	0
Ending balance		$ (0.3)	$ (0.3)

[1]Net of tax expense of nil for the years ended December 31, 2022 and 2021.[2]This amount is included in the computation of net periodic benefit costs (income). See Note 11, "Pension and Post-Retirement Benefits," for additional information regarding net periodic benefit costs (income).[3]Net of tax expense of $0.3 million for each of the years ended December 31, 2022 and 2021.[4]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

STOCKHOLDERS' DEFICIENCY - Comm

STOCKHOLDERS' DEFICIENCY - Common and Treasury Stock Issued and/or Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock beginning balance	1,992,957
Treasury stock ending balance	2,424,166	1,992,957
Restricted Stock \| Stock Plan
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Awards granted	61,138	20,442
Restricted Stock Units
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Awards granted	3,047,238	1,761,779
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock beginning balance	1,992,957	1,774,200
Withholding of restricted stock to satisfy taxes	431,209	218,757
Treasury stock ending balance	2,424,166	1,992,957
Class A Common Stock \| Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock beginning balance	58,005,142	56,742,513
Restricted stock grants	3,108,376	1,782,221
Restricted stock forfeitures	(2,263,946)	(519,592)
Common stock ending balance	58,849,572	58,005,142

STOCKHOLDERS' DEFICIENCY - Narr

STOCKHOLDERS' DEFICIENCY - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Common stock, authorized (in shares)	900,000,000	900,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Tax withholdings related to net share settlements of restricted stock units and awards	$ 3.3	$ 2.4
Treasury Stock
Class of Stock [Line Items]
Shares withheld for withholding taxes (in shares)	431,209	218,757
Class A Common Stock
Class of Stock [Line Items]
Common stock, authorized (in shares)	900,000,000
Common stock, par value (in dollars per share)	$ 0.01
Percentage ownership of outstanding common stock	85.10%
Class A Common Stock \| Treasury Stock \| Restricted Stock and Restricted Stock Units
Class of Stock [Line Items]
Share repurchase price (in dollars per share)	$ 7.72	$ 11.19
Class B Common Stock
Class of Stock [Line Items]
Common stock, authorized (in shares)	200,000,000
Common stock, par value (in dollars per share)	$ 0.01

SEGMENT DATA AND RELATED INFO_3

SEGMENT DATA AND RELATED INFORMATION - Narrative (Details)	3 Months Ended		12 Months Ended
SEGMENT DATA AND RELATED INFORMATION - Narrative (Details)	Dec. 31, 2022 reporting_unit country	Jun. 30, 2022 reporting_unit	Dec. 31, 2022 country brand_team reporting_unit	Dec. 31, 2021
Segment Reporting Information [Line Items]
Number of reporting units \| reporting_unit	5	5	4
Number of global brand teams \| brand_team			4
Walmart \| Net Sales \| Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage			14%	14%
International
Segment Reporting Information [Line Items]
Number of countries in which entity operates \| country	25		25

SEGMENT DATA AND RELATED INFO_4

SEGMENT DATA AND RELATED INFORMATION - Net Sales and Segment Profit (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Net sales			$ 1,980.4	$ 2,078.7
Segment profit			79.9	103.2
Depreciation and amortization			105.7	125.7
Non-Operating items:
Acquisition, integration and divestiture costs			0.9	2.3
Gain on divested assets			0	(1.1)
Impairment charges	$ 0	$ 0	24.3	0
Operating income			79.9	103.2
Interest Expense			252.9	247.7
Amortization of debt issuance costs			20.9	39.6
Foreign currency losses, net			25.1	10.6
Miscellaneous, net			7.2	6
Reorganization items, net			416	0
(Loss) income from operations before income taxes			(642.2)	(200.7)
Operating segments
Segment Reporting Information [Line Items]
Net sales			1,980.4	2,078.7
Segment profit			260.3	292.9
Non-Operating items:
Operating income			260.3	292.9
Segment reconciling items
Segment Reporting Information [Line Items]
Depreciation and amortization			105.7	125.7
Non-cash stock compensation expense			13.8	14
Non-Operating items:
Restructuring and related charges			31.5	33
Acquisition, integration and divestiture costs			0.9	2.3
Gain on divested assets			0	(1.1)
Financial control remediation and sustainability actions and related charges			0	0.5
COVID-19 charges			0	6.1
Capital structure and related charges			4.2	9.2
Impairment charges			24.3	0
Revlon
Segment Reporting Information [Line Items]
Net sales			752.6	727.9
Non-Operating items:
Impairment charges			0
Revlon \| Operating segments
Segment Reporting Information [Line Items]
Net sales			752.6	727.9
Segment profit			89	86.8
Non-Operating items:
Operating income			89	86.8
Elizabeth Arden
Segment Reporting Information [Line Items]
Net sales			509.7	532.3
Non-Operating items:
Impairment charges			0
Elizabeth Arden \| Operating segments
Segment Reporting Information [Line Items]
Net sales			509.7	532.3
Segment profit			61.7	62.8
Non-Operating items:
Operating income			61.7	62.8
Portfolio
Segment Reporting Information [Line Items]
Net sales			373.4	419.1
Non-Operating items:
Impairment charges			24.3
Portfolio \| Operating segments
Segment Reporting Information [Line Items]
Net sales			373.4	419.1
Segment profit			50.4	71
Non-Operating items:
Operating income			50.4	71
Fragrance
Segment Reporting Information [Line Items]
Net sales			344.7	399.4
Non-Operating items:
Impairment charges			0
Fragrance \| Operating segments
Segment Reporting Information [Line Items]
Net sales			344.7	399.4
Segment profit			59.2	72.3
Non-Operating items:
Operating income			59.2	72.3
Revlon Consumer Products Corporation
Segment Reporting Information [Line Items]
Net sales			1,980.4	2,078.7
Segment profit			87.6	110.8
Depreciation and amortization			105.7	125.7
Non-cash stock compensation expense			13.8	14
Non-Operating items:
Acquisition, integration and divestiture costs			0.9	2.3
Gain on divested assets			0	(1.1)
Impairment charges			24.3	0
Operating income			87.6	110.8
Interest Expense			252.9	247.7
Amortization of debt issuance costs			20.9	39.6
Foreign currency losses, net			25.1	10.6
Miscellaneous, net			20.1	21.1
Reorganization items, net			416	0
(Loss) income from operations before income taxes			(647.4)	(208.2)
Revlon Consumer Products Corporation \| Operating segments
Segment Reporting Information [Line Items]
Net sales			1,980.4	2,078.7
Segment profit			268	300.5
Non-Operating items:
Operating income			268	300.5
Revlon Consumer Products Corporation \| Segment reconciling items
Non-Operating items:
Restructuring and related charges			31.5	33
Acquisition, integration and divestiture costs			0.9	2.3
Gain on divested assets			0	(1.1)
Financial control remediation and sustainability actions and related charges			0	0.5
COVID-19 charges			0	6.1
Capital structure and related charges			4.2	9.2
Impairment charges			24.3	0
Revlon Consumer Products Corporation \| Revlon \| Operating segments
Segment Reporting Information [Line Items]
Net sales			752.6	727.9
Segment profit			91.9	89.5
Non-Operating items:
Operating income			91.9	89.5
Revlon Consumer Products Corporation \| Elizabeth Arden \| Operating segments
Segment Reporting Information [Line Items]
Net sales			509.7	532.3
Segment profit			63.7	64.7
Non-Operating items:
Operating income			63.7	64.7
Revlon Consumer Products Corporation \| Portfolio \| Operating segments
Segment Reporting Information [Line Items]
Net sales			373.4	419.1
Segment profit			51.9	72.5
Non-Operating items:
Operating income			51.9	72.5
Revlon Consumer Products Corporation \| Fragrance \| Operating segments
Segment Reporting Information [Line Items]
Net sales			344.7	399.4
Segment profit			60.5	73.8
Non-Operating items:
Operating income			$ 60.5	$ 73.8

SEGMENT DATA AND RELATED INFO_5

SEGMENT DATA AND RELATED INFORMATION - Schedule of Net Sales and Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 1,980.4	$ 2,078.7
Long-lived assets	1,244.4	1,350.1
North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	973.6	1,056.1
EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	470.9	477.3
Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	323.2	333.5
Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	100.7	92.2
Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	112	119.6
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,044.3	$ 1,134.3
Percentage of long lived assets by geographic location	84%	84%
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 200.1	$ 215.8
Percentage of long lived assets by geographic location	16%	16%
Revlon
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 752.6	$ 727.9
Revlon \| North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	413.1	389.4
Revlon \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	166.7	170.6
Revlon \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	37.9	40.1
Revlon \| Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	66.5	57.3
Revlon \| Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	68.4	70.5
Elizabeth Arden
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	509.7	532.3
Elizabeth Arden \| North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	97.8	109.8
Elizabeth Arden \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	123.1	116.5
Elizabeth Arden \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	265.2	276.2
Elizabeth Arden \| Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	5.6	7.6
Elizabeth Arden \| Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	18	22.2
Portfolio
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	373.4	419.1
Portfolio \| North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	237.1	274
Portfolio \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	103.9	111.7
Portfolio \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2.2	2.8
Portfolio \| Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	16.9	16.5
Portfolio \| Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	13.3	14.1
Fragrance
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	344.7	399.4
Fragrance \| North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	225.6	282.9
Fragrance \| EMEA
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	77.2	78.5
Fragrance \| Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	17.9	14.4
Fragrance \| Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	11.7	10.8
Fragrance \| Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 12.3	$ 12.8

SEGMENT DATA AND RELATED INFO_6

SEGMENT DATA AND RELATED INFORMATION - Schedule of Net Sales by Classes of Similar Products (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Net sales	$ 1,980.4	$ 2,078.7
Color cosmetics
Revenue from External Customer [Line Items]
Net sales	$ 551	$ 526.8
Percentage of net sales by classes of similar products	28%	25%
Fragrance
Revenue from External Customer [Line Items]
Net sales	$ 517.7	$ 580.1
Percentage of net sales by classes of similar products	26%	28%
Hair care
Revenue from External Customer [Line Items]
Net sales	$ 451.9	$ 472.1
Percentage of net sales by classes of similar products	23%	23%
Beauty care
Revenue from External Customer [Line Items]
Net sales	$ 157.5	$ 166.4
Percentage of net sales by classes of similar products	8%	8%
Skin care
Revenue from External Customer [Line Items]
Net sales	$ 302.3	$ 333.3
Percentage of net sales by classes of similar products	15%	16%

REVLON, INC. BASIC AND DILUTE_3

REVLON, INC. BASIC AND DILUTED EARNINGS (LOSS) PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net loss	$ (673.9)	$ (206.9)
Denominator:
Weighted-average common shares outstanding – Basic (in shares)	54,892,272	53,934,179
Effect of dilutive restricted stock and RSUs (in shares)	0	0
Weighted-average common shares outstanding – Diluted (in shares)	54,892,272	53,934,179
Basic and Diluted loss per common share:
Basic net loss per common share (in dollars per share)	$ (12.28)	$ (3.84)
Diluted net loss per common share (in dollars per share)	$ (12.28)	$ (3.84)
Restricted Stock and Restricted Stock Units
Basic and Diluted loss per common share:
Unvested restricted stock and RSUs under the Stock Plan (in shares)	914	681,023
Stock Plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options outstanding (in shares)	0	0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)				1 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details) - USD ($)	May 04, 2022	Nov. 13, 2020	Nov. 10, 2020	Oct. 31, 2013	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2009	Oct. 23, 2020	Jan. 31, 2007	Mar. 31, 2006
Related Party Transaction [Line Items]
Reimbursement Agreements termination notice period					90 days
Conversion ratio, outstanding principal amount per share of common stock issued (in dollars per share)							$ 5.21
Number of days demand registration may be postponed					30 days
Products Corporation
Related Party Transaction [Line Items]
Percentage of voting capital stock					66%
Registration Rights Agreement \| 2003 Equity Rights Offering
Related Party Transaction [Line Items]
Equity right offering value				$ 50,000,000
Registration Rights Agreement \| 2006 Equity Rights Offering
Related Party Transaction [Line Items]
Equity right offering value										$ 110,000,000
Registration Rights Agreement \| 2007 Equity Rights Offering
Related Party Transaction [Line Items]
Equity right offering value									$ 100,000,000
MacAndrews & Forbes \| Reimbursements
Related Party Transaction [Line Items]
Related party income					$ 100,000	$ 200,000
Receivable from related party					100,000	100,000
MacAndrews & Forbes \| Reimbursements, D&O Insurance Program
Related Party Transaction [Line Items]
Payments to related party					0	1,300,000
Payable to related party					0
Majority Shareholder \| Related party expense, other advertising and coupon redemption
Related Party Transaction [Line Items]
Payments to related party					200,000	300,000
Payable to related party					100,000	500,000
Related party expenses					7,800,000	12,700,000
Majority Shareholder \| Related party expense, coupon redemption services
Related Party Transaction [Line Items]
Payable to related party					$ 3,100,000	$ 4,200,000
Mr. Beattie \| 2020 Consulting Agreement
Related Party Transaction [Line Items]
Annual consulting fee	$ 250,000
5.75% Senior Notes \| Revlon Consumer Products Corporation
Related Party Transaction [Line Items]
Debt conversion, original debt amount			$ 236,000,000
Stated interest rate (as a percent)								5.75%
5.75% Senior Notes \| Revlon Consumer Products Corporation \| MacAndrews & Forbes
Related Party Transaction [Line Items]
Debt conversion, original debt amount		$ 15,500,000
Class A Common Stock
Related Party Transaction [Line Items]
Percentage ownership of outstanding common stock					85.10%
Shares converted in Offering				3,125,000			9,336,905

PRODUCTS CORPORATION AND SUBS_3

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Narrative (Details) - 6.25% Senior Notes	Dec. 31, 2022	Aug. 04, 2016
Condensed Financial Statements, Captions [Line Items]
Stated interest rate (as a percent)	6.25%
Revlon Consumer Products Corporation
Condensed Financial Statements, Captions [Line Items]
Stated interest rate (as a percent)	6.25%	6.25%

PRODUCTS CORPORATION AND SUBS_4

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 249.3	$ 102.4
Trade receivables, less allowances for doubtful accounts	352.7	383.8
Inventories, net	469.3	417.4
Property, plant and equipment, net	251.6	297.3
Deferred income taxes	33.9	42.8
Goodwill	562.2	562.8	$ 563.7
Intangible assets, net	334.1	392.2
Other assets	96.5	97.8
Total assets	2,489.8	2,432.5
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0.2	0.7
Current portion of long-term debt	746.9	137.2
Accounts payable	125.9	217.7
Accrued expenses and other current liabilities	387	432
Long-term debt	0.1	3,305.5
Liabilities subject to compromise	3,711.2	0
Stockholder’s (deficiency) equity	(2,662.7)	(2,014.1)	(1,862)
Total liabilities and stockholder’s (deficiency) equity	2,489.8	2,432.5
Revlon Consumer Products Corporation
ASSETS
Cash and cash equivalents	249.3	102.4
Trade receivables, less allowances for doubtful accounts	352.7	383.8
Inventories, net	469.3	417.4
Prepaid expenses and other	343.2	296.8
Intercompany receivables	0	0
Investment in subsidiaries	0	0
Property, plant and equipment, net	251.6	297.3
Deferred income taxes	42.7	51.6
Goodwill	562.2	562.8
Intangible assets, net	334.1	392.2
Other assets	96.5	97.8
Total assets	2,701.6	2,602.1
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0.2	0.7
Current portion of long-term debt	746.9	137.2
Accounts payable	125.9	217.7
Accrued expenses and other current liabilities	387.2	432.1
Intercompany payables	0	0
Long-term debt	0.1	3,305.5
Other long-term liabilities	193.9	366.1
Liabilities subject to compromise	3,755.1	0
Total liabilities	5,209.3	4,459.3
Stockholder’s (deficiency) equity	(2,507.7)	(1,857.2)	$ (1,703)
Total liabilities and stockholder’s (deficiency) equity	2,701.6	2,602.1
Revlon Consumer Products Corporation \| Eliminations
ASSETS
Cash and cash equivalents	0	0
Trade receivables, less allowances for doubtful accounts	0	0
Inventories, net	0	0
Prepaid expenses and other	(127.6)	0
Intercompany receivables	(12,888.5)	(9,639.5)
Investment in subsidiaries	(3,362.3)	(836.6)
Property, plant and equipment, net	0	0
Deferred income taxes	0	0
Goodwill	0	0
Intangible assets, net	0	0
Other assets	0	0
Total assets	(16,378.4)	(10,476.1)
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0	0
Current portion of long-term debt	0	0
Accounts payable	0	0
Accrued expenses and other current liabilities	0	0
Intercompany payables	(3,460.9)	(9,639.2)
Long-term debt	0	0
Other long-term liabilities	0	0
Liabilities subject to compromise	(9,555.3)
Total liabilities	(13,016.2)	(9,639.2)
Stockholder’s (deficiency) equity	(3,362.2)	(836.9)
Total liabilities and stockholder’s (deficiency) equity	(16,378.4)	(10,476.1)
Revlon Consumer Products Corporation \| Products Corporation \| Reportable Legal Entities
ASSETS
Cash and cash equivalents	7.8	4
Trade receivables, less allowances for doubtful accounts	94.1	114.6
Inventories, net	173.2	129.3
Prepaid expenses and other	283.5	222.8
Intercompany receivables	3,573.5	4,542.8
Investment in subsidiaries	1,848.4	1,055.5
Property, plant and equipment, net	134.4	157.6
Deferred income taxes	0	0
Goodwill	404.8	404.8
Intangible assets, net	0.1	20.3
Other assets	62.2	57.7
Total assets	6,582	6,709.4
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0	0
Current portion of long-term debt	746.8	137.1
Accounts payable	43	89.8
Accrued expenses and other current liabilities	157.5	161.9
Intercompany payables	712.2	4,737.2
Long-term debt	0	3,234.1
Other long-term liabilities	92.5	176.8
Liabilities subject to compromise	6,831.7
Total liabilities	8,583.7	8,536.9
Stockholder’s (deficiency) equity	(2,001.7)	(1,827.5)
Total liabilities and stockholder’s (deficiency) equity	6,582	6,709.4
Revlon Consumer Products Corporation \| Guarantor Subsidiaries \| Reportable Legal Entities
ASSETS
Cash and cash equivalents	147.7	2.1
Trade receivables, less allowances for doubtful accounts	88.9	102.4
Inventories, net	124.8	127.9
Prepaid expenses and other	12.4	5.7
Intercompany receivables	7,392.6	4,396.2
Investment in subsidiaries	895	(218.9)
Property, plant and equipment, net	37.3	59.9
Deferred income taxes	1.3	7.7
Goodwill	135.2	30
Intangible assets, net	126.9	170.3
Other assets	8.2	12.2
Total assets	8,970.3	4,695.5
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0	0
Current portion of long-term debt	0	0
Accounts payable	7.4	42.1
Accrued expenses and other current liabilities	51.2	84.9
Intercompany payables	1,152.3	4,045.5
Long-term debt	0	0
Other long-term liabilities	7.8	115.7
Liabilities subject to compromise	6,023.9
Total liabilities	7,242.6	4,288.2
Stockholder’s (deficiency) equity	1,727.7	407.3
Total liabilities and stockholder’s (deficiency) equity	8,970.3	4,695.5
Revlon Consumer Products Corporation \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
ASSETS
Cash and cash equivalents	93.8	96.3
Trade receivables, less allowances for doubtful accounts	169.7	166.8
Inventories, net	171.3	160.2
Prepaid expenses and other	174.9	68.3
Intercompany receivables	1,922.4	700.5
Investment in subsidiaries	618.9	0
Property, plant and equipment, net	79.9	79.8
Deferred income taxes	41.4	43.9
Goodwill	22.2	128
Intangible assets, net	207.1	201.6
Other assets	26.1	27.9
Total assets	3,527.7	1,673.3
LIABILITIES AND STOCKHOLDERS’ DEFICIENCY
Short-term borrowings	0.2	0.7
Current portion of long-term debt	0.1	0.1
Accounts payable	75.5	85.8
Accrued expenses and other current liabilities	178.5	185.3
Intercompany payables	1,596.4	856.5
Long-term debt	0.1	71.4
Other long-term liabilities	93.6	73.6
Liabilities subject to compromise	454.8
Total liabilities	2,399.2	1,273.4
Stockholder’s (deficiency) equity	1,128.5	399.9
Total liabilities and stockholder’s (deficiency) equity	$ 3,527.7	$ 1,673.3

PRODUCTS CORPORATION AND SUBS_5

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Statement of Operations and Comprehensive Income (Details) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Condensed Income Statements, Captions [Line Items]
Net sales				$ 1,980.4	$ 2,078.7
Cost of sales				835.7	849.1
Gross profit				1,144.7	1,229.6
Selling, general and administrative expenses				1,033.1	1,099.1
Acquisition, integration and divestiture costs				0.9	2.3
Restructuring charges and other, net				6.5	26.1
Impairment charges		$ 0	$ 0	24.3	0
(Gain) loss on divested assets				0	(1.1)
Operating income				79.9	103.2
Other (income) expense:
Interest Expense				252.9	247.7
Amortization of debt issuance costs				20.9	39.6
Foreign currency losses, net				25.1	10.6
Miscellaneous, net				7.2	6
Reorganization items, net				416	0
Other expense (income), net				722.1	303.9
(Loss) income from operations before income taxes				(642.2)	(200.7)
Provision for (benefit from) for income taxes				31.7	6.2
Net (loss) income				(673.9)	(206.9)
Other comprehensive (loss) income	[1]			14.8	43.2
Total comprehensive (loss) income				(659.1)	(163.7)
Revlon Consumer Products Corporation
Condensed Income Statements, Captions [Line Items]
Net sales				1,980.4	2,078.7
Cost of sales				835.7	849.1
Gross profit				1,144.7	1,229.6
Selling, general and administrative expenses				1,025.4	1,091.5
Acquisition, integration and divestiture costs				0.9	2.3
Restructuring charges and other, net				6.5	26.1
Impairment charges				24.3	0
(Gain) loss on divested assets				0	(1.1)
Operating income				87.6	110.8
Other (income) expense:
Intercompany interest, net				0	0
Interest Expense				252.9	247.7
Amortization of debt issuance costs				20.9	39.6
Foreign currency losses, net				25.1	10.6
Miscellaneous, net				20.1	21.1
Reorganization items, net				416	0
Other expense (income), net				735	319
(Loss) income from operations before income taxes				(647.4)	(208.2)
Provision for (benefit from) for income taxes				31.7	3.2
(Loss) income from continuing operations, net of taxes				(679.1)	(211.4)
Equity in income (loss) of subsidiaries				0	0
Net (loss) income				(679.1)	(211.4)
Other comprehensive (loss) income	[2]			14.8	43.2
Total comprehensive (loss) income				(664.3)	(168.2)
Revlon Consumer Products Corporation \| Eliminations
Condensed Income Statements, Captions [Line Items]
Net sales				0	0
Cost of sales				0	0
Gross profit				0	0
Selling, general and administrative expenses				0	0
Acquisition, integration and divestiture costs				0	0
Restructuring charges and other, net				0	0
Impairment charges				0	0
(Gain) loss on divested assets				0	0
Operating income				0	0
Other (income) expense:
Intercompany interest, net				0	0
Interest Expense				0	0
Amortization of debt issuance costs				0	0
Foreign currency losses, net				0	0
Miscellaneous, net				0	0
Reorganization items, net				0
Other expense (income), net				0	0
(Loss) income from operations before income taxes				0	0
Provision for (benefit from) for income taxes				0	0
(Loss) income from continuing operations, net of taxes				0	0
Equity in income (loss) of subsidiaries				(209.3)	(371)
Net (loss) income				(209.3)	(371)
Other comprehensive (loss) income				(10.7)	(17)
Total comprehensive (loss) income				(220)	(388)
Revlon Consumer Products Corporation \| Products Corporation \| Reportable Legal Entities
Condensed Income Statements, Captions [Line Items]
Net sales				461.9	446
Cost of sales				222.2	206.7
Gross profit				239.7	239.3
Selling, general and administrative expenses				372.5	345.5
Acquisition, integration and divestiture costs				0.9	2.2
Restructuring charges and other, net				2.9	14.6
Impairment charges				18.3	0
(Gain) loss on divested assets				0	(1.1)
Operating income				(154.9)	(121.9)
Other (income) expense:
Intercompany interest, net				(8.8)	(5)
Interest Expense				245.8	240.2
Amortization of debt issuance costs				16.8	39.6
Foreign currency losses, net				7.4	(3.2)
Miscellaneous, net				48.8	88.8
Reorganization items, net				410.6
Other expense (income), net				720.6	360.4
(Loss) income from operations before income taxes				(875.5)	(482.3)
Provision for (benefit from) for income taxes				0	(10.5)
(Loss) income from continuing operations, net of taxes				(875.5)	(471.8)
Equity in income (loss) of subsidiaries				227.1	258.3
Net (loss) income				(648.4)	(213.5)
Other comprehensive (loss) income				14.8	43.2
Total comprehensive (loss) income				(633.6)	(170.3)
Revlon Consumer Products Corporation \| Guarantor Subsidiaries \| Reportable Legal Entities
Condensed Income Statements, Captions [Line Items]
Net sales				491.1	581.4
Cost of sales				225.2	265
Gross profit				265.9	316.4
Selling, general and administrative expenses				215.6	251.4
Acquisition, integration and divestiture costs				0	0
Restructuring charges and other, net				0.6	2.7
Impairment charges				1.5	0
(Gain) loss on divested assets				0	0
Operating income				48.2	62.3
Other (income) expense:
Intercompany interest, net				0.3	2.5
Interest Expense				0	0
Amortization of debt issuance costs				0	0
Foreign currency losses, net				1.2	(0.7)
Miscellaneous, net				(65.5)	4.5
Reorganization items, net				4.6
Other expense (income), net				(59.4)	6.3
(Loss) income from operations before income taxes				107.6	56
Provision for (benefit from) for income taxes				7.1	12.8
(Loss) income from continuing operations, net of taxes				100.5	43.2
Equity in income (loss) of subsidiaries				(4.3)	112.7
Net (loss) income				96.2	155.9
Other comprehensive (loss) income				14.6	14.7
Total comprehensive (loss) income				110.8	170.6
Revlon Consumer Products Corporation \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
Condensed Income Statements, Captions [Line Items]
Net sales				1,027.4	1,051.3
Cost of sales				388.3	377.4
Gross profit				639.1	673.9
Selling, general and administrative expenses				437.3	494.6
Acquisition, integration and divestiture costs				0	0.1
Restructuring charges and other, net				3	8.8
Impairment charges				4.5	0
(Gain) loss on divested assets				0	0
Operating income				194.3	170.4
Other (income) expense:
Intercompany interest, net				8.5	2.5
Interest Expense				7.1	7.5
Amortization of debt issuance costs				4.1	0
Foreign currency losses, net				16.5	14.5
Miscellaneous, net				36.8	(72.2)
Reorganization items, net				0.8
Other expense (income), net				73.8	(47.7)
(Loss) income from operations before income taxes				120.5	218.1
Provision for (benefit from) for income taxes				24.6	0.9
(Loss) income from continuing operations, net of taxes				95.9	217.2
Equity in income (loss) of subsidiaries				(13.5)	0
Net (loss) income				82.4	217.2
Other comprehensive (loss) income				(3.9)	2.3
Total comprehensive (loss) income				$ 78.5	$ 219.5

[1]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.[2]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

PRODUCTS CORPORATION AND SUBS_6

PRODUCTS CORPORATION AND SUBSIDIARIES GUARANTOR FINANCIAL INFORMATION - Statement of Cash Flow (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities		$ (243.5)	$ (11)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash (used in) provided by investing activities		(13.8)	(12.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(2.3)	(13.7)
Borrowings on term loans		0	305
Repayments on term loans	[1]	(88.6)	(197.2)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(17.9)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		392.3	44.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.8)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		132.2	18.4
Cash, cash equivalents and restricted cash at beginning of period	[2]	120.9	102.5
Cash, cash equivalents and restricted cash at end of period	[2]	253.1	120.9
Revlon Consumer Products Corporation
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities		(243.5)	(11)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash (used in) provided by investing activities		(13.8)	(12.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(2.3)	(13.7)
Borrowings on term loans		0	305
Repayments on term loans	[3]	(88.6)	(197.2)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(17.9)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		392.3	44.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.8)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		132.2	18.4
Cash, cash equivalents and restricted cash at beginning of period	[4]	120.9	102.5
Cash, cash equivalents and restricted cash at end of period	[4]	253.1	120.9
Revlon Consumer Products Corporation \| Eliminations
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities		0	0
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash (used in) provided by investing activities		0	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		0	0
Borrowings on term loans		0	0
Repayments on term loans		0	0
Net (repayments) borrowings under the revolving credit facilities		0	0
Payment of financing costs		0	0
Tax withholdings related to net share settlements of restricted stock and RSUs		0	0
Other financing activities		0	0
Net cash provided by (used in) financing activities		0	0
Effect of exchange rate changes on cash, cash equivalents and restricted cash		0	0
Net increase (decrease) in cash, cash equivalents and restricted cash		0	0
Cash, cash equivalents and restricted cash at beginning of period		0	0
Cash, cash equivalents and restricted cash at end of period		0	0
Revlon Consumer Products Corporation \| Products Corporation \| Reportable Legal Entities
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities		(456.5)	(36.1)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash (used in) provided by investing activities		(5.5)	(7.2)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(1.2)	(5.5)
Borrowings on term loans		0	230
Repayments on term loans		(13.6)	(138.3)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575
Repayments on Tranche A DIP ABL Facility		(67.2)
Payment of financing costs		(20.5)	(12.6)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.1)	(0.2)
Net cash provided by (used in) financing activities		468.5	41.7
Effect of exchange rate changes on cash, cash equivalents and restricted cash		0	0
Net increase (decrease) in cash, cash equivalents and restricted cash		6.5	(1.6)
Cash, cash equivalents and restricted cash at beginning of period		4	5.6
Cash, cash equivalents and restricted cash at end of period		10.5	4
Revlon Consumer Products Corporation \| Guarantor Subsidiaries \| Reportable Legal Entities
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities		148.6	6.7
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash (used in) provided by investing activities		(2.1)	(1.2)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(0.7)	(5.8)
Borrowings on term loans		0	0
Repayments on term loans		0	0
Net (repayments) borrowings under the revolving credit facilities		0	0
Payment of financing costs		0	0
Tax withholdings related to net share settlements of restricted stock and RSUs		0	0
Other financing activities		(0.1)	(0.1)
Net cash provided by (used in) financing activities		(0.8)	(5.9)
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(0.1)	0
Net increase (decrease) in cash, cash equivalents and restricted cash		145.6	(0.4)
Cash, cash equivalents and restricted cash at beginning of period		2.1	2.5
Cash, cash equivalents and restricted cash at end of period		147.7	2.1
Revlon Consumer Products Corporation \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities		64.4	18.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash (used in) provided by investing activities		(6.2)	(3.7)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(0.4)	(2.4)
Borrowings on term loans		0	75
Repayments on term loans		(75)	(58.9)
Net (repayments) borrowings under the revolving credit facilities			0
Payment of financing costs		0	(5.3)
Tax withholdings related to net share settlements of restricted stock and RSUs		0	0
Other financing activities		0	0
Net cash provided by (used in) financing activities		(75.4)	8.4
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.7)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		(19.9)	20.4
Cash, cash equivalents and restricted cash at beginning of period		114.8	94.4
Cash, cash equivalents and restricted cash at end of period		$ 94.9	$ 114.8

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.[2] These amounts include restricted cash of $3.8 million and $18.5 million as of December 31, 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively. 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively.

LIABILITIES SUBJECT TO COMPRO_3

LIABILITIES SUBJECT TO COMPROMISE (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Reorganizations [Abstract]
Accounts payable	$ 81.6
Accrued expenses	148.6
Other liabilities	96
Debt subject to compromise	3,385	$ 0
Total liabilities subject to compromise	$ 3,711.2	$ 0

REORGANIZATION ITEMS, NET (Deta

REORGANIZATION ITEMS, NET (Details) - USD ($) $ in Millions	12 Months Ended
REORGANIZATION ITEMS, NET (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Reorganizations [Abstract]
Professional fees	$ 158.1
Write off of deferred financing costs and discount on debt subject to compromise	124.8
Adjustment to estimated allowed claim amount	98.6
Bankruptcy related employee compensation programs	21.1
DIP facilities financing costs	18.5
Other	4.8
Gain on settlement of pre-petition accounts payable	(9.9)
Reorganization items, net	$ 416	$ 0

CONDENSED CONSOLIDATION DEBTO_3

CONDENSED CONSOLIDATION DEBTOR-IN-POSSESSION FINANCIAL INFORMATION - Consolidated Balance Sheets (Details) - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents		$ 249.3	$ 102.4
Trade receivables, allowance for doubtful accounts		6.3	9
Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively)		352.7	383.8
Inventories, net		469.3	417.4
Prepaid expenses and other assets (a)	[1]	140.2	136
Total current assets		1,211.5	1,039.6
Property, plant and equipment, accumulated depreciation		562.3	551.3
Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively)		251.6	297.3
Deferred income taxes		33.9	42.8
Goodwill		562.2	562.8	$ 563.7
Intangible assets, accumulated amortization and impairment		378.1	326.4
Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively)		334.1	392.2
Other assets		96.5	97.8
Total assets		2,489.8	2,432.5
Current liabilities:
Short-term borrowings		0.2	0.7
Current portion of long-term debt		746.9	137.2
Accounts payable		125.9	217.7
Accrued expenses and other current liabilities		387	432
Total current liabilities		1,260	787.6
Long-term debt		0.1	3,305.5
Long-term pension and other post-retirement plan liabilities		84.5	147.3
Other long-term liabilities		96.7	206.2
Liabilities subject to compromise		3,711.2	0
Stockholder’s (deficiency) equity		(2,662.7)	(2,014.1)	$ (1,862)
Total liabilities and stockholder’s (deficiency) equity		2,489.8	2,432.5
Debtors
Current assets:
Cash and cash equivalents		163.7	17.9
Trade receivables, allowance for doubtful accounts		0.9	2.3
Trade receivables (net of allowance for doubtful accounts of $0.9 and $2.3, respectively)		220.6	258.7
Trade receivables from non-debtor subsidiaries		493.1	400.4
Inventories, net		302.4	261.8
Prepaid expenses and other assets (a)		93.2	74.5
Total current assets		1,273	1,013.3
Property, plant and equipment, accumulated depreciation		439.6	426
Property, plant and equipment (net of accumulated depreciation of $439.6 and $426.0, respectively)		178.4	219.4
Deferred income taxes		4.7	17.5
Goodwill		540	540
Intangible assets, accumulated amortization and impairment		232.5	274.4
Intangible assets (net of accumulated amortization and impairment of $232.5 and $274.4, respectively)		272.6	320.8
Investment in subsidiaries		877.7	874.5
Due from affiliates		269.1	249.8
Other assets		76	74.8
Total assets		3,491.5	3,310.1
Current liabilities:
Short-term borrowings		0	0
Current portion of long-term debt		746.8	137.1
Accounts payable		52.3	134.7
Accounts payable to non-debtors		27.3	234.5
Accrued expenses and other current liabilities		242.3	267.1
Total current liabilities		1,068.7	773.4
Long-term debt		0	3,234.2
Long-term pension and other post-retirement plan liabilities		81	141.3
Other long-term liabilities		20.5	337.9
Liabilities subject to compromise		4,209.5	0
Total liabilities		5,379.7	4,486.8
Stockholder’s (deficiency) equity		(1,888.2)	(1,176.7)
Total liabilities and stockholder’s (deficiency) equity		$ 3,491.5	$ 3,310.1

[1]Includes restricted cash of $3.8 million and $18.5 million for December 31, 2022 and 2021, respectively.

CONDENSED CONSOLIDATION DEBTO_4

CONDENSED CONSOLIDATION DEBTOR-IN-POSSESSION FINANCIAL INFORMATION - Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Reorganization, Chapter 11 [Line Items]
Net sales				$ 1,980.4	$ 2,078.7
Cost of sales				835.7	849.1
Gross profit				1,144.7	1,229.6
Selling, general and administrative expenses				1,033.1	1,099.1
Acquisition, integration and divestiture costs				0.9	2.3
Restructuring charges and other, net				6.5	26.1
Impairment charges		$ 0	$ 0	24.3	0
Gain on divested assets				0	(1.1)
Operating income				79.9	103.2
Other expenses:
Interest expense, net				252.9	247.7
Amortization of debt issuance costs				20.9	39.6
Foreign currency losses, net				25.1	10.6
Miscellaneous, net				7.2	6
Reorganization items, net				416	0
Other expense (income), net				722.1	303.9
(Loss) income from operations before income taxes				(642.2)	(200.7)
Provision for income taxes				31.7	6.2
Net (loss) income				(673.9)	(206.9)
Other comprehensive (loss) income	[1]			14.8	43.2
Total comprehensive (loss) income				(659.1)	(163.7)
Debtors
Reorganization, Chapter 11 [Line Items]
Net sales				1,075.3	1,156.9
Cost of sales				501.3	523.3
Gross profit				574	633.6
Selling, general and administrative expenses				647.7	660.7
Acquisition, integration and divestiture costs				0.8	2.3
Restructuring charges and other, net				3.7	18.5
Impairment charges				20.5	0
Gain on divested assets				0.6	0.7
Operating income				(99.3)	(48.6)
Other expenses:
Interest expense, net				235.3	237.6
Amortization of debt issuance costs				16.8	37.4
Foreign currency losses, net				9.5	(3.9)
Miscellaneous, net				9.1	(393.5)
Reorganization items, net				416	0
Equity in net loss of subsidiary				(123.3)	(100.4)
Other expense (income), net				563.4	(222.8)
(Loss) income from operations before income taxes				(662.7)	174.2
Provision for income taxes				15.1	(1.7)
Net (loss) income				(677.8)	175.9
Other comprehensive (loss) income				16.7	40.4
Total comprehensive (loss) income				$ (661.1)	$ 216.3

[1]See Note 14, "Accumulated Other Comprehensive Loss," regarding the changes in the accumulated balances for each component of other comprehensive loss during the years ended December 31, 2022 and 2021, respectively.

CONDENSED CONSOLIDATION DEBTO_5

CONDENSED CONSOLIDATION DEBTOR-IN-POSSESSION FINANCIAL INFORMATION - Consolidated Statements of Cash Flows (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities		$ (243.5)	$ (11)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities		(13.8)	(12.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(2.3)	(13.7)
Borrowings on term loans		0	305
Repayments on term loans	[1]	(88.6)	(197.2)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(17.9)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		392.3	44.2
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(2.8)	(2.7)
Net increase (decrease) in cash, cash equivalents and restricted cash		132.2	18.4
Cash, cash equivalents and restricted cash at beginning of period	[2]	120.9	102.5
Cash, cash equivalents and restricted cash at end of period	[2]	253.1	120.9
Restricted cash		3.8	18.5
Debtors
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities		(310.6)	135
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used in investing activities		(7.9)	(8.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in short-term borrowings and overdraft		(1.9)	(11.9)
Borrowings on term loans		0	230
Repayments on term loans		(13.6)	(138.4)
Net (repayments) borrowings under the revolving credit facilities		(0.6)	(29.3)
Borrowings on DIP Term Loan Facility		575	0
Repayments on Tranche A DIP ABL Facility		(67.2)	0
Payment of financing costs		(20.5)	(11.6)
Tax withholdings related to net share settlements of restricted stock and RSUs		(3.3)	(2.4)
Cash transfer to non-debtor affiliates		0	(155.8)
Other financing activities		(0.2)	(0.3)
Net cash provided by (used in) financing activities		467.7	(119.7)
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(0.7)	(0.1)
Net increase (decrease) in cash, cash equivalents and restricted cash		148.5	7.1
Cash, cash equivalents and restricted cash at beginning of period		17.9	10.8
Cash, cash equivalents and restricted cash at end of period		166.4	17.9
Restricted cash		$ 2.7	$ 0

[1]Repayments on term loans for the year ended December 31, 2022 includes repayments of $75.0 million under the 2021 Foreign Asset Based Term Facility, $4.7 million under the 2020 BrandCo Term Loan Facility, $6.6 million for the 2020 Troubled-debt-restructuring future interest amortization, and $2.3 million under the 2016 Term Loan Facility. Repayments on term loans for the year ended December 31, 2021 includes repayments of $100.0 million under the 2021 SISO Term Loan facility, $58.9 million under the 2018 Foreign Asset-Based Term Facility, $15.2 million for the 2020 Troubled-debt-restructuring future interest amortization, $13.9 million under the 2020 BrandCo facilities and $9.2 million under the 2016 Term Loan Facility. See Note 8, "Debt" in the Company's 2022 Form 10-K for additional information on the Company's debt facilities.[2] These amounts include restricted cash of $3.8 million and $18.5 million as of December 31, 2022 and 2021, respectively. The balance as of December 31, 2022 primarily represents: cash on security deposit. The balance as of December 31, 2021 represents: (i) cash on deposit in lieu of a mandatory prepayment and loan proceeds held in escrow until certain collateral perfection requirements were satisfied under the 2021 Foreign Asset-Based Term Agreement; and (ii) cash on deposit to support surety bonds. These balances were included within prepaid expenses and other current assets and other assets in the Company's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, respectively.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)			12 Months Ended
SUBSEQUENT EVENTS (Details) - USD ($)	Feb. 21, 2023	Jan. 17, 2023	Dec. 31, 2022
Pending litigation
Subsequent Event [Line Items]
Damages sought			$ 504,000,000
Subsequent event \| OpCo Term Loan Claims, Option One
Subsequent Event [Line Items]
Obligations to be settled in cash	$ 56,000,000
Subsequent event \| OpCo Term Loan Claims, Option Two
Subsequent Event [Line Items]
Obligations to be settled in cash as a percentage of new common stock issued	18%
Permission to elect to receive cash, claim amount threshold	$ 334,000,000
Subsequent event \| 2020 Term B-1 Loan Claim
Subsequent Event [Line Items]
Adequate protection payments payable deferred	$ 20,000,000
Subsequent event \| 2020 Term B-2 Loan Claims
Subsequent Event [Line Items]
Obligations to be settled in cash as a percentage of new common stock issued	82%
Subsequent event \| Unsecured Notes Claims
Subsequent Event [Line Items]
Term of warrants	5 years
Securities called by warrants, percentage of common stock	11.75%
Strike price, enterprise value	$ 4,000,000,000
Subsequent event \| General Unsecured Claims
Subsequent Event [Line Items]
Obligations to be settled in cash	$ 44,000,000
Obligations to be settled in cash, top-up amount of additional cash, percentage of allowed rejection claims above threshold	13%
Obligations to be settled in cash, top-up amount of additional cash, allowed rejection claims threshold	$ 50,000,000
Subsequent event \| Equity Rights Offering
Subsequent Event [Line Items]
Rights offering maximum amount		$ 670,000,000
Subsequent event \| Incremental New Money Facility \| Debtors \| Secured debt
Subsequent Event [Line Items]
Funding commitment maximum amount		$ 200,000,000
Paid-in-kind premium		3%
Termination premium		$ 6,000,000