Revlon Consumer Products (RCPC) 10-Q3 Nov 172017 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2017shares
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	RCPC
Entity Registrant Name	REVLON CONSUMER PRODUCTS CORP
Entity Central Index Key	890,547
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding (shares)	5,260

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 79.2	$ 186.8
Trade receivables, less allowance for doubtful accounts of $10.8 and $11.1 as of September 30, 2017 and December 31, 2016, respectively	459.4	423.9
Inventories	555.4	424.6
Prepaid expenses and other	101.9	84.9
Receivable from Revlon, Inc.	142.3	132.7
Total current assets	1,338.2	1,252.9
Property, plant and equipment, net of accumulated depreciation of $373.2 and $304.7 as of September 30, 2017 and December 31, 2016, respectively	349.1	320.5
Deferred income taxes	192.3	136.1
Goodwill	703.1	689.5
Intangible assets, net of accumulated amortization of $119.9 and $84.8 as of September 30, 2017 and December 31, 2016, respectively	600.9	636.6
Other assets	109	103.1
Total assets	3,292.6	3,138.7
Current liabilities:
Short-term borrowings	11.8	10.8
Current portion of long-term debt	256.8	18.1
Accounts payable	344.4	296.9
Accrued expenses and other	347.5	382.7
Total current liabilities	960.5	708.5
Long-term debt	2,656	2,663.1
Long-term pension and other post-retirement plan liabilities	179.8	184.1
Other long-term liabilities	83	89.8
Stockholder’s deficiency:
RCPC preferred stock, par value $1.00 per share; 1,000 shares authorized; 546 shares issued and outstanding as of September 30, 2017 and December 31, 2016, respectively	54.6	54.6
Treasury Stock, Value	0	0
Additional paid-in capital	970.3	964.4
Accumulated deficit	(1,375.7)	(1,274.1)
Accumulated other comprehensive loss	(235.9)	(251.7)
Total stockholder’s deficiency	(586.7)	(506.8)
Total liabilities and stockholder’s deficiency	$ 3,292.6	$ 3,138.7

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Allowance for doubtful accounts on trade receivables	$ 10.8	$ 11.1
Accumulated depreciation on property, plant and equipment	373.2	304.7
Accumulated amortization on intangible assets	$ 119.9	$ 84.8
Class A Common Stock
Preferred Stock, Par Value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized (in shares)	1,000	1,000
Preferred Stock, shares issued (in shares)	546	546
Preferred Stock, shares outstanding (in shares)	546	546

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Income Statement [Abstract]
Net sales		$ 666.5	$ 604.8	$ 1,907.1		$ 1,533.3
Cost of sales		290.3	243.4	823.6		568.8
Gross profit		376.2	361.4	1,083.5		964.5
Selling, general and administrative expenses		360.2	283.4	1,068.2		786
Acquisition and integration costs		12.7	33.5	40.2		39.5
Restructuring charges and other, net		6.4	0.5	11.3		2.3
Operating (loss) income		(3.1)	44	(36.2)		136.7
Other expenses:
Interest expense		38.6	27.4	110.3		69.3
Amortization of debt issuance costs		2.3	1.7	6.8		4.6
Loss on early extinguishment of debt, net		0	16.9	0		16.9
Foreign currency (gains) losses, net		(3.1)	1.2	(16.8)		6.3
Miscellaneous, net		0.3	(0.6)	1.8		(0.1)
Other expenses		38.1	46.6	102.1		97
(Loss) income from continuing operations before income taxes		(41.2)	(2.6)	(138.3)		39.7
(Benefit from) provision for income taxes		(10)	0.4	(35.4)		18.3
(Loss) income from continuing operations, net of taxes		(31.2)	(3)	(102.9)		21.4
Income (loss) from discontinued operations, net of taxes		0.4	(0.2)	1.3		(2.3)
Net (loss) income		(30.8)	(3.2)	(101.6)		19.1
Other comprehensive income:
Foreign currency translation adjustments, net of tax	[1]	(1.2)	2.7	5.3		8
Amortization of pension related costs, net of tax	[2],[3]	2	1.8	6.1		5.6
Pension curtailment gain, net of tax	[4]	0	0	2.6		0
Reclassification into earnings of accumulated losses from the de-designated 2013 Interest Rate Swap, net of tax	[5]	0.6	0	1.8		0
Revaluation of derivative financial instruments, net of reclassifications into earnings, net of tax	[6]	0	0.8	0		0.1
Other comprehensive income, net		1.4	5.3	15.8	[7]	13.7
Total comprehensive (loss) income		$ (29.4)	$ 2.1	$ (85.8)		$ 32.8

[1]	Net of tax benefit of $0.2 million and tax expense $0.7 million for the three months ended September 30, 2017 and 2016, respectively, and tax expense of $1.5 million and $1.3 million for the nine months ended September 30, 2017 and 2016, respectively.
[2]	Net of tax expense of $0.4 million for each of the three months ended September 30, 2017 and 2016, and $1.3 million and $1.1 million for nine months ended September 30, 2017 and 2016, respectively.
[3]	This amount is included in the computation of net periodic benefit (income) costs. See Note 11, “Pension and Post-Retirement Benefits,” for additional information regarding net periodic benefit (income) costs.
[4]	Net of tax expense of $0.3 million for the nine months ended September 30, 2017.
[5]	Net of tax benefit of $0.4 million and $1.1 million for the three and nine months ended September 30, 2017, respectively.
[6]	Net of tax expense of $0.5 million and $0.1 million for the three and nine months ended September 30, 2016, respectively.
[7]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

UNAUDITED CONSOLIDATED STATEME5

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ (0.2)	$ 0.7	$ 1.5	$ 1.3
Amortization of pension related costs, tax expense (benefit)	0.4	0.4	1.3	1.1
Pension curtailment gain, tax			0.3
Revaluation of derivative financial instruments, net of reclassifications into earnings, tax expense (benefit)	$ (0.4)	$ 0.5	$ (1.1)	$ 0.1

UNAUDITED CONSOLIDATED STATEME6

UNAUDITED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY - USD ($) $ in Millions		3 Months Ended	9 Months Ended
		Sep. 30, 2017	Sep. 30, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ (506.8)
Stock-based compensation amortization			5.9
Net (loss) income		$ (30.8)	(101.6)
Other comprehensive loss, net		1.4	15.8	[1]
Ending balance		(586.7)	(586.7)
Preferred Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			54.6
Ending balance		54.6	54.6
Additional Paid-In-Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			964.4
Stock-based compensation amortization			5.9
Ending balance		970.3	970.3
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(1,274.1)
Net (loss) income			(101.6)
Ending balance		(1,375.7)	(1,375.7)
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(251.7)
Other comprehensive loss, net	[1]		15.8
Ending balance		$ (235.9)	$ (235.9)

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

UNAUDITED CONSOLIDATED STATEME7

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (101.6)	$ 19.1
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	111.7	81
Foreign currency (gains) losses from re-measurement	(20.8)	5.5
Amortization of debt discount	0.9	1.1
Stock-based compensation amortization	5.9	4.8
(Benefit from) provision for deferred income taxes	(53.2)	9.3
Loss on early extinguishment of debt, net	0	16.9
Amortization of debt issuance costs	6.8	4.6
Loss on sale of certain assets	1.5	0.2
Pension and other post-retirement cost (income)	1.9	(0.5)
Change in assets and liabilities, net of acquisitions:
Increase in trade receivables	(25.1)	(112)
(Increase) decrease in inventories	(121.6)	5
Increase in prepaid expenses and other current assets	(22.7)	(32.1)
Increase (decrease) in accounts payable	36.4	(3.5)
Decrease in accrued expenses and other current liabilities	(46.9)	(34.4)
Pension and other post-retirement plan contributions	(5.8)	(6)
Purchases of permanent displays	(37.3)	(25.9)
Other, net	(4.3)	(4)
Net cash used in operating activities	(274.2)	(70.9)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(69.5)	(33.1)
Business acquisition, net of acquired cash	0	(1,028.7)
Proceeds from the sale of certain assets	0	0.5
Net cash used in investing activities	(69.5)	(1,061.3)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	1.2	(2.6)
Net borrowings under the 2016 Revolving Credit Facility		65.4
Payment of financing costs	(1.1)	(61.5)
Tax withholdings related to net share settlements of restricted stock units and awards	(2.5)	(2.6)
Other financing activities	(1.3)	(2.2)
Net cash provided by financing activities	226.7	900.9
Effect of exchange rate changes on cash and cash equivalents	9.4	3.6
Net decrease in cash and cash equivalents	(107.6)	(227.7)
Cash and cash equivalents at beginning of period	186.8	326.9
Cash and cash equivalents at end of period	79.2	99.2
Cash paid during the period for:
Interest	124.5	68.4
Income taxes, net of refunds	11.1	19.4
Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	243.9	65.4
2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	0	1,791
Repayments under the 2016 Term Loan Facility	(13.5)	0
Repayments of debt	(13.5)
Proceeds from the issuance of 6.25% Senior Notes		1,791
Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0	(15.1)
Early repayment of debt	0	(658.6)
2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0	(11.5)
Early repayment of debt	0	(651.4)
6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes	$ 0	$ 450

DESCRIPTION OF BUSINESS AND SUM

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
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 Consumer Products Corporation ("Products Corporation" and together with its subsidiaries, including Elizabeth Arden, Inc. ("Elizabeth Arden"), the "Company") is the direct wholly-owned operating subsidiary of Revlon, Inc. ("Revlon"). Revlon is an indirect majority-owned subsidiary of MacAndrews & Forbes Incorporated (together with certain of its affiliates other than the Company and Revlon, "MacAndrews & Forbes"), a corporation wholly-owned by Ronald O. Perelman. The Company is a leading global beauty company with an iconic portfolio of brands. The Company 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 is building a combined organization that is entrepreneurial, agile and boldly creative, with a passion for beauty. The Company has strategic brand builders developing a diverse portfolio of iconic brands that delight consumers around the world wherever and however they shop for beauty. The Company strives to be an ethical company that values inclusive leadership and is committed to sustainable and responsible growth. The Company operates in four reporting segments: the consumer division (“Consumer”); Elizabeth Arden; the professional division (“Professional”); and Other. The Company’s principal customers for its products in the Consumer segment include large volume retailers, chain drug and food stores, chemist shops, hypermarkets, general merchandise stores, the Internet/e-commerce, television shopping, department stores, one-stop shopping beauty retailers, specialty cosmetics stores and perfumeries in the U.S. and internationally. The Company's principal customers for its products in the Elizabeth Arden segment include prestige retailers, the mass retail channel, perfumeries, boutiques, department and specialty stores, travel retailers and distributors, as well as direct sales to consumers via Elizabeth Arden branded retail stores and e-commerce business. Elizabeth Arden products are also sold through the Elizabeth Arden Red Door Spa beauty salons and spas. The Company's principal customers for its products in the Professional segment include hair and nail salons and distributors to professional salons in the U.S. and internationally. The Other segment primarily includes the operating results related to the development, marketing and distribution of certain licensed fragrances and other beauty products. The accompanying Consolidated Financial Statements are unaudited. In management's opinion, all adjustments necessary for a fair presentation have been made. The Consolidated Financial Statements include the Company's accounts after the elimination of all material intercompany balances and transactions. 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, allowances for doubtful accounts, inventory valuation reserves, expected sales returns and allowances, trade support costs, 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, restructuring costs, 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. The Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes contained in Products Corporation's Annual Report on Form 10-K for the year ended December 31, 2016, filed with the SEC on March 3, 2017 (the "2016 Form 10-K") . The Company's results of operations and financial position for interim periods are not necessarily indicative of those to be expected for the full year. Certain prior year amounts in the Consolidated Financial Statements have been reclassified to conform to the current period's presentation. Recently Adopted Accounting Pronouncements In March 2016, the FASB issued Accounting Standard Update ("ASU") No. 2016-09, “Improvements to Employee Share-Based Payment Accounting,” which simplifies certain aspects of accounting for share-based payment transactions, including transactions in which an employee uses shares to satisfy the employer’s minimum statutory income tax withholding obligation, forfeitures and income taxes when awards vest or are settled. The Company adopted ASU No. 2016-09 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. The adoption of ASU No. 2016-09 resulted in tax withholdings related to net share settlements of restricted stock units and awards in the amount of $2.6 million , previously reported in the Unaudited Consolidated Statement of Cash Flows for the first nine months of 2016 as a component of cash flows from operating activities, to be reclassified as a component of cash flows from financing activities. In July 2015, the FASB issued ASU No. 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which simplifies the subsequent measurement of inventories by requiring inventory to be measured at the lower of cost or net realizable value, rather than at the lower of cost or market. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company adopted ASU No. 2015-11 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. Recently Issued Accounting Pronouncements In March 2017, the FASB issued ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” which changes the way that employers present net periodic pension cost ("NPPC") and net periodic postretirement benefit cost ("NPPBC") within the income statement. The amendment requires an employer to present the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of NPPC and NPPBC would be presented separately from this line item and below any subtotal of operating income; companies will need to disclose the line items used to present these other components of NPPC and NPPBC, if not separately presented in the statement of operations. In addition, only the service cost component would be eligible for capitalization in assets. This guidance is effective retrospectively for annual and quarterly periods beginning after December 15, 2017, with early adoption permitted. The Company expects to adopt ASU No. 2017-07 beginning as of January 1, 2018, and does not expect this new guidance will have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” ASU No. 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The underlying principle of ASU No. 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. Entities may adopt ASU No. 2014-09 either retrospectively for all periods presented in the financial statements (i.e., the full retrospective method) or as a cumulative-effect adjustment as of the date of adoption (i.e., the modified retrospective method), without applying it to comparative years’ financial statements. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers: Deferral of the Effective Date,” which allows for a deferral of the adoption date for ASU No. 2014-09 until January 1, 2018, while permitting early adoption no earlier than January 1, 2017. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 and anticipates adopting this standard using the modified retrospective method. The Company is currently in the process of evaluating its revenue streams under the requirements of ASU No. 2014-09 and based on the progress of this examination to date, the Company anticipates that its adoption of ASU No. 2014-09 will not result in any material adjustment to its results of operations and financial condition. The Company is also analyzing ASU No. 2014-09's expanded disclosure requirements, and whether the adoption of ASU No. 2014-09 will require any changes to its accounting policies, processes, systems and/or internal controls.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
BUSINESS COMBINATIONS	Sep. 30, 2017
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS The Elizabeth Arden Acquisition On September 7, 2016 (the "Elizabeth Arden Acquisition Date"), the Company completed the acquisition of Elizabeth Arden, Inc. ("Elizabeth Arden" and the "Elizabeth Arden Acquisition") for a total cash purchase price of $1,034.3 million pursuant to an agreement and plan of merger (the "Merger Agreement") by and among Revlon, Products Corporation, RR Transaction Corp. ("Acquisition Sub," then a wholly-owned subsidiary of Products Corporation), and Elizabeth Arden. On the Elizabeth Arden Acquisition Date, Elizabeth Arden merged (the “Merger”) with and into Acquisition Sub, with Elizabeth Arden surviving the Merger as a wholly-owned subsidiary of Products Corporation. Elizabeth Arden is a global prestige beauty products company with an iconic portfolio of brands that are highly complementary to the Company's existing brand portfolio and are sold worldwide. In North America, Elizabeth Arden’s principal customers include prestige retailers, specialty stores, the mass retail channel, distributors, department stores and other retailers, as well as direct sales to consumers via its Elizabeth Arden Red Door branded retail stores and ElizabethArden.com e-commerce business. Elizabeth Arden products are also sold through the Elizabeth Arden Red Door Spa beauty salons and spas. Internationally, Elizabeth Arden’s portfolio of owned and licensed brands is sold to perfumeries, boutiques, department stores, travel retailers and distributors. Products Corporation financed the Elizabeth Arden Acquisition with the proceeds from (i) a 7 -year $1,800.0 million senior secured term loan facility (the “2016 Term Loan Facility” and such agreement being the “2016 Term Loan Agreement”); (ii) $35.0 million of borrowings under a 5 -year $400.0 million senior secured asset-based revolving credit facility (the “2016 Revolving Credit Facility” and such agreement being the “2016 Revolving Credit Agreement” and such facility, together with the 2016 Term Loan Facility, being the “2016 Senior Credit Facilities” and such agreements being the "2016 Credit Agreements"); (iii) $450.0 million aggregate principal amount of Products Corporation’s 6.25% Senior Notes due 2024 (the “ 6.25% Senior Notes”); and (iv) approximately $126.7 million of cash on hand. Elizabeth Arden's results of operations are included in the Company’s Consolidated Financial Statements commencing on the Elizabeth Arden Acquisition Date. For the nine months ended September 30, 2017 , the Company incurred $38.1 million of acquisition and integration costs in its Consolidated Statement of Operations and Comprehensive (Loss) Income related to the Elizabeth Arden Acquisition, which consist of $0.8 million of acquisition costs and $37.3 million of integration costs. The acquisition costs primarily include legal and consulting fees to complete the Elizabeth Arden Acquisition. The integration costs consist of non-restructuring costs related to integrating Elizabeth Arden's operations into the Company's business. Purchase Price Allocation The Company accounted for the Elizabeth Arden Acquisition as a business combination during the third quarter of 2016. The Company finalized the allocation of the Elizabeth Arden purchase price to the Elizabeth Arden assets acquired and liabilities assumed in the third quarter of 2017, which resulted in several adjustments to their estimated fair value as previously reported (the "Measurement Period Adjustments"). The table below summarizes the allocation of the total consideration of $1,034.3 million paid on the Elizabeth Arden Acquisition Date. Estimated Fair Value as Previously Reported (a) Measurement Period Adjustments Fair Value as Adjusted Cash $ 41.1 $ — $ 41.1 Accounts Receivable 132.6 — 132.6 Inventories 323.3 — 323.3 Prepaid expenses and other current assets 30.7 — 30.7 Property and equipment 91.2 — 91.2 Deferred taxes, net (b) 68.7 10.0 78.7 Intangible assets (c) 336.8 (15.4 ) 321.4 Goodwill 221.7 12.3 234.0 Other assets 16.6 — 16.6 Total assets acquired $ 1,262.7 $ 6.9 $ 1,269.6 Accounts payable (116.0 ) — (116.0 ) Accrued expenses (d) (109.3 ) 1.7 (107.6 ) Other long-term liabilities (e) (3.1 ) (8.6 ) (11.7 ) Total liabilities assumed $ (228.4 ) $ (6.9 ) $ (235.3 ) Total consideration transferred $ 1,034.3 $ — $ 1,034.3 (a) As previously reported in Products Corporation's 2016 Form 10-K. (b) The Measurement Period Adjustments to deferred taxes, net related to net increases in deferred tax assets as a result of the changes to the estimated fair values and remaining useful lives of acquired trade name intangible assets and the recognition of non-qualified benefit plan obligations of Elizabeth Arden, as discussed further below. (c) The Measurement Period Adjustments to intangible assets related to a revised approach in the determination of the fair values for the acquired Elizabeth Arden trade names. During the first quarter of 2017, the Company obtained further clarity into the product portfolio acquired through the Elizabeth Arden Acquisition, and, recognizing that each brand has its own distinct profile with its own defining attributes, as well as differing expected useful lives, determined that a revised valuation approach was needed. The Company valued the acquired trade names within the Elizabeth Arden product portfolio, including Visible Difference, Elizabeth Arden Ceramide, Prevage, Eight Hour Cream, Elizabeth Arden Red Door, Elizabeth Arden Green Tea and Elizabeth Arden 5th Avenue. The Company determined the fair values of each acquired trade name using a risk-adjusted discounted cash flow approach, specifically the relief-from-royalty method. The relief-from-royalty method requires identifying the hypothetical cash flows generated by an assumed royalty rate that a third party would pay to license the trade names, and discounting them back to the Elizabeth Arden Acquisition Date. The royalty rate used in the valuation of each acquired trade name was based on a consideration of market rates for similar categories of assets. The difference between the preliminary valuation of the Elizabeth Arden trade name and the sum of the fair values of the individual trade names within the Elizabeth Arden product portfolio resulted in an increase to goodwill of $15.4 million , which was recorded in the fiscal quarter ended March 31, 2017. As a result of this revised approach, the Company recognized amortization expense of approximately $1.8 million in its Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income during the first nine months of 2017 related to the amortization of the acquired trade names from the date of acquisition through December 31, 2016. (d) The Measurement Period Adjustments to accrued expenses during the nine months ended September 30, 2017 related to changes in estimated payments for acquisition-related costs. (e) The Measurement Period Adjustments to other long-term liabilities during the nine months ended September 30, 2017 related to the recognition of the projected benefit obligation of a certain foreign non-qualified benefit plan of Elizabeth Arden. In determining the fair values of net assets acquired in the Elizabeth Arden Acquisition and resulting goodwill, the Company considered, among other factors, the analyses of Elizabeth Arden's historical financial performance and an estimate of the future performance of the acquired business, as well as the intended use of the acquired assets. The intangible assets acquired in the Elizabeth Arden Acquisition based on the estimate of the fair values of the identifiable intangible assets are as follows: As Previously Reported (a) Adjusted Estimated Fair Values Remaining Useful Life at the Elizabeth Arden Acquisition Date (in years) Measurement Period Adjustments (b) Fair Values Remaining Useful Life at the Elizabeth Arden Acquisition Date Trademarks, indefinite-lived $ 142.0 Indefinite $ (103.0 ) $ 39.0 Indefinite Trademarks, finite-lived 15.0 15 87.6 102.6 5 - 20 Technology 2.5 10 — 2.5 10 Customer relationships 123.0 16 — 123.0 16 License agreements 22.0 19 — 22.0 19 Distribution rights 31.0 18 — 31.0 18 Favorable lease commitments 1.3 3 — 1.3 3 Total acquired intangible assets $ 336.8 $ (15.4 ) (b) $ 321.4 (a) As previously reported in Products Corporation's 2016 Form 10-K. (b) The Measurement Period Adjustments to the Elizabeth Arden acquired trade names resulted in a $15.4 million increase to goodwill, which was recorded in the fiscal quarter ended March 31, 2017. In the fiscal quarter ended March 31, 2017, the Company recorded a $54.8 million deferred tax liability related to the $321.4 million of acquired intangible assets outlined in the above table. This deferred tax liability represents the tax effect of the difference between the $321.4 million assigned fair value of the intangible assets and the $148.6 million tax basis of such assets. The goodwill and intangible assets acquired in the Elizabeth Arden Acquisition are not expected to be deductible for income tax purposes. Unaudited Pro Forma Results The following table presents the Company's pro forma consolidated net sales and income from continuing operations before income taxes for the three and nine months ended September 30, 2016 , respectively. The unaudited pro forma results include the historical consolidated statements of operations of the Company and Elizabeth Arden, giving effect to the Elizabeth Arden Acquisition and related financing transactions as if they had occurred at the beginning of the earliest period presented. Unaudited Pro Forma Results Three Months Ended September 30, Nine Months Ended September 30, 2016 2016 Net sales $ 745.1 $ 2,058.2 Income (loss) from continuing operations, before income taxes 0.4 (22.0 ) The pro forma results, prepared in accordance with U.S. GAAP, include the following pro forma adjustments related to the Elizabeth Arden Acquisition: (i) as a result of a $38.0 million increase in the fair value of acquired inventory at the Acquisition Date, the Company recognized a $4.2 million increase in its cost of sales during the three and nine months ended September 30, 2016 in its consolidated financial statements. The pro forma adjustments include an adjustment to reverse the $4.2 million recognized in the third quarter of 2016 within cost of sales because it will not have a recurring impact; (ii) the elimination of $58.1 million and $64.7 million of acquisition and integration costs recognized by the Company and Elizabeth Arden during the three and nine months ended September 30, 2016, respectively; (iii) nil and $1.4 million pro forma decrease in depreciation as a result of the fair value adjustments to property and equipment for the three and nine months ended September 30, 2016 , respectively; (iv) a $1.7 million and $4.6 million pro forma increase in amortization expense of acquired finite-lived intangible assets recorded in connection with the Elizabeth Arden Acquisition for the three and nine months ended September 30, 2016 , respectively; and (v) a pro forma increase in interest expense and amortization of debt issuance costs related to financing the Elizabeth Arden Acquisition and related debt restructuring transactions as summarized in the following table: Three Months Ended Nine Months Ended ($ in millions) September 30, 2016 September 30, 2016 Interest Expense Pro forma interest on 2016 Senior Credit Facilities and 6.25% Senior Notes $ 29.1 $ 86.7 Reversal of Elizabeth Arden’s historical interest expense (5.6 ) (19.5 ) Company historical interest expense, as reflected in the historical consolidated financial statements (20.3 ) (45.2 ) Total adjustment for pro forma interest expense $ 3.2 $ 22.0 Debt issuance costs Pro forma amortization of debt issuance costs $ 2.0 $ 6.1 Company historical amortization of debt issuance costs, as reflected in the historical consolidated financial statements (1.1 ) (3.3 ) Reversal of Elizabeth Arden’s historical amortization of debt issuance costs (0.4 ) (1.3 ) Total adjustment for pro forma amortization of debt issuance costs $ 0.5 $ 1.5 The unaudited pro forma results do not include: (1) any incremental revenue generation, synergies or cost reductions that may be achieved as a result of the Elizabeth Arden Acquisition; or (2) the impact of non-operating or non-recurring items directly related to the Elizabeth Arden Acquisition. In addition, the unaudited pro forma results do not purport to project the future consolidated operating results of the combined company.

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES	9 Months Ended
RESTRUCTURING CHARGES	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
RESTRUCTURING CHARGES	RESTRUCTURING CHARGES EA Integration Restructuring Program In December 2016, in connection with integrating the Elizabeth Arden and Revlon organizations, the Company began the process of implementing certain integration activities, including consolidating offices, eliminating certain duplicative activities and streamlining back-office support (the “EA Integration Restructuring Program”). The EA Integration Restructuring Program is designed to reduce the Company’s selling, general and administrative expenses ("SG&A"). As a result of the EA Integration Restructuring Program, the Company expects to eliminate approximately 350 positions worldwide. In connection with implementing the EA Integration Restructuring Program, the Company expects to recognize approximately $65 million to $75 million of total pre-tax restructuring charges (the “EA Integration Restructuring Charges”), consisting of: (i) approximately $40 million to $50 million of employee-related costs, including severance, retention and other contractual termination benefits; (ii) approximately $15 million of lease termination costs; and (iii) approximately $10 million of other related charges. A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits Lease Termination and Other Costs (a) Total Restructuring Charges Inventory Adjustments (b) Other Related Charges (c) Total Restructuring and Related Charges Charges incurred through December 31, 2016 $ 31.5 $ 0.2 $ 31.7 $ 0.5 $ 2.3 $ 34.5 Charges incurred during the nine months ended September 30, 2017 10.1 4.0 14.1 0.5 1.0 15.6 Cumulative charges incurred through September 30, 2017 $ 41.6 $ 4.2 $ 45.8 $ 1.0 $ 3.3 $ 50.1 (a) Includes primarily lease termination costs of approximately $3.9 million recorded in the third quarter of 2017 related to certain Elizabeth Arden office space. (b) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income. (c) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income. A summary of the restructuring charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table: Charges incurred during the nine months ended Cumulative charges incurred through September 30, 2017 September 30, 2017 Elizabeth Arden $ 7.3 $ 13.8 Consumer 2.9 7.1 Professional 0.3 5.9 Unallocated Corporate Expenses 3.6 19.0 Total $ 14.1 $ 45.8 The Company expects that cash payments will total $65 million to $75 million in connection with the EA Integration Restructuring Charges, of which $30.5 million was paid in the nine months ended September 30, 2017 . The remaining balance is expected to be substantially paid by the end of 2020. 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 Balance at January 1, 2017 Expense (Income), Net Foreign Currency Translation Cash Non-cash Liability Balance at September 30, 2017 EA Integration Restructuring Program: (a) Employee severance and other personnel benefits $ 31.5 $ 10.1 $ — $ (27.5 ) $ — $ 14.1 Other 3.0 5.5 — (3.0 ) — 5.5 2015 Efficiency Program: (b) Employee severance and other personnel benefits 4.5 (3.2 ) — (0.9 ) — 0.4 Other 0.2 — — — — 0.2 Other immaterial actions: (c) Employee severance and other personnel benefits 2.6 0.7 — (0.8 ) — 2.5 Other 1.0 0.5 0.1 (0.1 ) — 1.5 Total restructuring reserve $ 42.8 $ 13.6 $ 0.1 $ (32.3 ) $ — $ 24.2 (a) Includes $1.5 million in charges related to inventory adjustments and other restructuring-related charges that were reflected within cost of sales and SG&A, respectively, in the Company’s September 30, 2017 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income. (b) In September 2015, the Company initiated restructuring actions to drive certain organizational efficiencies across the Company's Consumer and Professional segments (the "2015 Efficiency Program"). These actions were planned to occur through 2017 and are expected to reduce general and administrative expenses within the Consumer and Professional segments. During the third quarter of 2017, the Company performed a review of the 2015 Efficiency Program and determined that employees in certain positions that were initially identified to be eliminated would continue to be employed by the Company in varying positions in connection with integrating the Elizabeth Arden and Revlon organizations. As a result, the Company reversed approximately $3.2 million in previously accrued restructuring charges recognized in connection with the 2015 Efficiency Program. Of the total expected cash payments related to the 2015 Efficiency Program, $7.0 million was paid through September 30, 2017 , with a remaining balance of approximately $0.6 million expected to be paid by the end of 2017. A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the 2015 Efficiency Program by reportable segment is presented in the following table: 2015 Efficiency Program cumulative charges incurred through September 30, 2017 Consumer $ 3.6 Professional 3.5 Unallocated Corporate Expenses 0.5 Total $ 7.6 (c) Consists primarily of $0.8 million in charges related to the program that Elizabeth Arden commenced prior to the Elizabeth Arden Acquisition to further align their organizational structure and distribution arrangements for the purpose of improving its go-to-trade capabilities and execution and to streamline their organization (the "Elizabeth Arden 2016 Business Transformation Program"). At September 30, 2017 and December 31, 2016 , all of the restructuring reserve balances were included within accrued expenses and other in the Company's Consolidated Balance Sheets.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
DISCONTINUED OPERATIONS	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS On December 30, 2013, the Company announced that it was implementing the December 2013 Program, which primarily included exiting its direct manufacturing, warehousing and sales business operations in mainland China within the Consumer segment. The results of the China discontinued operations are included within Income (loss) from discontinued operations, net of taxes, and relate entirely to the Consumer segment. The summary comparative financial results of discontinued operations are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net sales $ — $ — $ — $ — Income (loss) from discontinued operations, before taxes 0.7 (0.2 ) 1.6 (2.3 ) Provision for income taxes 0.3 — 0.3 — Income (loss) from discontinued operations, net of taxes 0.4 (0.2 ) 1.3 (2.3 ) Assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consist of the following: September 30, 2017 December 31, 2016 Cash and cash equivalents $ 1.3 $ 1.7 Trade receivables, net 0.2 0.2 Total current assets 1.5 1.9 Total assets $ 1.5 $ 1.9 Accounts payable $ 0.5 $ 0.5 Accrued expenses and other 3.4 3.3 Total current liabilities 3.9 3.8 Total liabilities $ 3.9 $ 3.8

INVENTORIES

INVENTORIES	9 Months Ended
INVENTORIES	Sep. 30, 2017
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The Company's inventory balances consist of the following: September 30, 2017 December 31, 2016 Raw materials and supplies $ 119.9 $ 72.9 Work-in-process 19.7 33.5 Finished goods 415.8 318.2 $ 555.4 $ 424.6

GOODWILL AND INTANGIBLE ASSETS,

GOODWILL AND INTANGIBLE ASSETS, NET	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS, NET	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS, NET	GOODWILL AND INTANGIBLE ASSETS, NET Goodwill The following table presents the changes in goodwill by segment during the nine months ended September 30, 2017 : Consumer Professional Elizabeth Arden Other Total Balance at January 1, 2017 $ 227.5 $ 240.3 $ 221.7 $ — $ 689.5 Measurement Period Adjustments (a) — — 12.3 — 12.3 Foreign currency translation adjustment — 1.3 — — 1.3 Balance at September 30, 2017 $ 227.5 $ 241.6 $ 234.0 $ — $ 703.1 Cumulative goodwill impairment charges (b) $ (9.7 ) $ — $ — $ (16.7 ) $ (26.4 ) (a) Refer to Note 2, "Business Combinations," for more information on the Measurement Period Adjustments related to the Elizabeth Arden Acquisition. (b) Cumulative goodwill impairment charges relate to impairments recognized in 2015 within the Consumer segment and in 2016 within the Other segment. Intangible Assets, Net The following tables present details of the Company's total intangible assets: September 30, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and Licenses $ 270.4 $ (67.4 ) $ 203.0 13 Customer relationships 250.3 (41.7 ) 208.6 13 Patents and Internally-Developed IP 20.8 (7.9 ) 12.9 7 Distribution rights 31.0 (2.3 ) 28.7 17 Other 1.3 (0.6 ) 0.7 2 Total finite-lived intangible assets $ 573.8 $ (119.9 ) $ 453.9 Indefinite-lived intangible assets: Trade Names $ 147.0 $ — $ 147.0 Total indefinite-lived intangible assets $ 147.0 $ — $ 147.0 Total intangible assets $ 720.8 $ (119.9 ) $ 600.9 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and Licenses $ 177.9 $ (47.9 ) $ 130.0 13 Customer relationships 247.6 (30.1 ) 217.5 14 Patents and Internally-Developed IP 20.3 (6.1 ) 14.2 8 Distribution rights 31.0 (0.5 ) 30.5 18 Other 1.3 (0.2 ) 1.1 3 Total finite-lived intangible assets $ 478.1 $ (84.8 ) $ 393.3 Indefinite-lived intangible assets: Trade Names $ 243.3 $ — $ 243.3 Total indefinite-lived intangible assets $ 243.3 $ — $ 243.3 Total intangible assets $ 721.4 $ (84.8 ) $ 636.6 Amortization expense for finite-lived intangible assets was $10.4 million and $6.2 million for the three months ended September 30, 2017 and 2016 , respectively. Amortization expense for finite-lived intangible assets was $32.6 million and $18.2 million for the nine months ended September 30, 2017 and 2016 , respectively. The following table reflects the estimated future amortization expense, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of September 30, 2017 : Estimated Amortization Expense 2017 $ 7.4 2018 39.4 2019 36.7 2020 36.0 2021 34.9 Thereafter 299.5 Total $ 453.9

ACCRUED EXPENSES AND OTHER

ACCRUED EXPENSES AND OTHER	9 Months Ended
ACCRUED EXPENSES AND OTHER	Sep. 30, 2017
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER	ACCRUED EXPENSES AND OTHER The Company's accrued expenses and other current liabilities consist of the following: September 30, 2017 December 31, 2016 Compensation and related benefits $ 54.6 $ 75.8 Advertising and promotional costs 75.4 66.7 Sales returns and allowances 50.6 51.9 Taxes 41.3 39.0 Restructuring reserve 21.9 38.0 Interest 10.3 24.4 Other 93.4 86.9 $ 347.5 $ 382.7

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
LONG-TERM DEBT	Sep. 30, 2017
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT The Company's debt balances consist of the following: September 30, 2017 December 31, 2016 2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs (a) $ 1,738.8 $ 1,747.8 2016 Revolving Credit Facility due 2021, net of debt issuance costs (b) 238.7 — 6.25% Senior Notes due 2024, net of debt issuance costs (c) 440.0 439.1 5.75% Senior Notes due 2021, net of debt issuance costs (d) 494.8 493.8 Spanish Government Loan due 2025 (e) 0.5 0.5 2,912.8 2,681.2 Less current portion () (256.8 ) (18.1 ) $ 2,656.0 $ 2,663.1 () At September 30, 2017 , the Company classified $256.8 million as its current portion of long-term debt, comprised primarily of $238.7 million of net borrowings under the 2016 Revolving Credit Facility and $18.0 million of amortization payments on the 2016 Term Loan Facility scheduled to be paid over the next four calendar quarters. At December 31, 2016, the Company classified $18.1 million as its current portion of long-term debt, comprised primarily of $18.0 million of amortization payments on the 2016 Term Loan Facility. (a) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 2016 Term Loan that matures on the earlier of: (x) the seventh anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes due 2021 if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200.0 million . The aggregate principal amount outstanding under the 2016 Term Loan Facility at September 30, 2017 was $1,782.0 million . (b ) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 2016 Revolving Credit Facility, which matures on the earlier of: (x) the fifth anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200.0 million . Total borrowings at face amount under the 2016 Revolving Credit Facility at September 30, 2017 were $243.9 million (excluding $10.0 million of outstanding undrawn letters of credit). (c) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 6.25% Senior Notes that mature on August 1, 2024. The aggregate principal amount outstanding under the 6.25% Senior Notes at September 30, 2017 was $450 million . (d) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 5.75% Senior Notes that mature on February 15, 2021. The aggregate principal amount outstanding under the 5.75% Senior Notes at September 30, 2017 was $500 million . (e) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding the euro-denominated loan payable to the Spanish government that matures on June 30, 2025. Covenants Products Corporation was in compliance with all applicable covenants under the 2016 Senior Credit Facilities as of September 30, 2017 . At September 30, 2017 , the aggregate principal amounts outstanding under the 2016 Term Loan Facility and the 2016 Revolving Credit Facility were $1,782.0 million and $243.9 million , respectively. Availability under the $400.0 million 2016 Revolving Credit Facility at September 30, 2017 , based upon the calculated borrowing base of $400.0 million , less $10.0 million of outstanding undrawn letters of credit, less $20.5 million of outstanding checks and less $243.9 million then drawn on the 2016 Revolving Credit Facility, was $125.6 million . Products Corporation was in compliance with all applicable covenants under the indentures governing Products Corporation's 6.25% Senior Notes and 5.75% Senior Notes (together, the "Senior Notes Indentures") as of September 30, 2017 .

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2017
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 price 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 September 30, 2017 , the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below: Total Level 1 Level 2 Level 3 Assets: Derivatives: FX Contracts (a) $ 0.5 $ — $ 0.5 $ — Total assets at fair value $ 0.5 $ — $ 0.5 $ — Liabilities: Derivatives: FX Contracts (a) $ 2.9 $ — $ 2.9 $ — 2013 Interest Rate Swap (b) 1.9 — 1.9 — Total liabilities at fair value $ 4.8 $ — $ 4.8 $ — As of December 31, 2016 , the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below: Total Level 1 Level 2 Level 3 Assets: Derivatives: FX Contracts (a) $ 2.3 $ — $ 2.3 $ — Total assets at fair value $ 2.3 $ — $ 2.3 $ — Liabilities: Derivatives: FX Contracts (a) $ 1.1 $ — $ 1.1 $ — 2013 Interest Rate Swap (b) 4.7 — 4.7 — Total liabilities at fair value $ 5.8 $ — $ 5.8 $ — (a) The fair value of the Company’s foreign currency forward exchange contracts ("FX Contracts") was measured based on observable market transactions for similar transactions in actively quoted markets of spot and forward rates on the respective dates. See Note 10 , “Financial Instruments." (b) The fair value of Products Corporation's 2013 Interest Rate Swap (as hereinafter defined) was measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve on the respective dates. See Note 10 , “Financial Instruments.” As of September 30, 2017 , the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion $ — $ 2,615.4 $ — $ 2,615.4 $ 2,912.8 As of December 31, 2016 , the fair values and carrying values of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion $ — $ 2,770.9 $ — $ 2,770.9 $ 2,681.2 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 issues and maturities. The carrying amounts of cash and cash equivalents, trade receivables, notes receivable, accounts payable and short-term borrowings approximate their respective fair values.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	9 Months Ended
FINANCIAL INSTRUMENTS	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS Products Corporation maintains standby and trade letters of credit for various corporate purposes under which Products Corporation is obligated, of which $10.0 million and $10.4 million (including amounts available under credit agreements in effect at that time) were maintained at September 30, 2017 and December 31, 2016 , respectively. Included in these amounts are approximately $6.8 million and $7.3 million at September 30, 2017 and December 31, 2016 , respectively, in standby letters of credit that support Products Corporation’s self-insurance programs. The estimated liability under such programs is accrued by Products Corporation. Derivative Financial Instruments The Company uses derivative financial instruments, primarily: (i) FX Contracts, intended for the purpose of managing foreign currency exchange risk by reducing the effects of fluctuations in foreign currency exchange rates on the Company’s net cash flows; and (ii) interest rate hedging transactions, such as the 2013 Interest Rate Swap, intended for the purpose of managing interest rate risk associated with Products Corporation’s variable rate indebtedness. Foreign Currency Forward Exchange Contracts The FX Contracts are entered into primarily to hedge the anticipated net cash flows resulting from inventory purchases and intercompany payments denominated in currencies other than the local currencies of the Company’s foreign and domestic operations and generally have maturities of less than one year. The U.S. Dollar notional amount of the FX Contracts outstanding at September 30, 2017 and December 31, 2016 was $162.5 million and $79.6 million , respectively. Interest Rate Swap Transaction In November 2013, Products Corporation executed a forward-starting floating-to-fixed interest rate swap transaction (the "2013 Interest Rate Swap") that, at its inception, was based on a notional amount of $400 million in respect of indebtedness under Products Corporation’s 2013 term loan, that was incurred in connection with completing the October 2013 acquisition of The Colomer Group (the "Old Acquisition Term Loan"). The 2013 Interest Rate Swap initially had a floor of 1.00% that in December 2016 was amended to 0.75% . In connection with entering into the 2016 Term Loan Facility, the 2013 Interest Swap was carried over to apply to a notional amount of $400 million in respect of indebtedness under such loan for the remaining balance of the term of such swap. The Company initially designated the 2013 Interest Rate Swap as a cash flow hedge of the variability of the forecasted three-month LIBOR interest rate payments initially related to the $400 million notional amount under the Old Acquisition Term Loan over the three -year term of the 2013 Interest Rate Swap (and subsequently to the $400 million notional amount under the 2016 Term Loan Facility for the remaining balance of the term of such swap). Under the terms of the 2013 Interest Rate Swap, commencing in May 2015, Products Corporation receives from the counterparty a floating interest rate based on the higher of the three-month U.S. Dollar LIBOR or the floor percentage in effect, while paying a fixed interest rate payment to the counterparty equal to 2.0709% (which, with respect to the 2016 Term Loan Facility, effectively fixes the interest rate on such notional amount at 5.5709% over the remaining balance of the three -year term of the 2013 Interest Rate Swap). At September 30, 2017 , the fair value of the 2013 Interest Rate Swap was a liability of $1.9 million and the accumulated loss recorded in accumulated other comprehensive loss was $1.2 million , net of tax. As a result of completely refinancing the Old Acquisition Term Loan with a portion of the proceeds from Product's Corporation's consummation of the 2016 Senior Credit Facilities and the 6.25% Senior Notes Offering in connection with consummating the Elizabeth Arden Acquisition, the critical terms of the 2013 Interest Rate Swap no longer matched the terms of the underlying debt under the 2016 Term Loan Facility. At the refinancing date, which was the same as the September 7, 2016 Elizabeth Arden Acquisition Date (the "De-designation Date"), the 2013 Interest Rate Swap was determined to no longer be highly effective and the Company discontinued hedge accounting for the 2013 Interest Rate Swap. Following the de-designation of the 2013 Interest Rate Swap, changes in fair value are accounted for as a component of other non-operating expenses. Accumulated deferred losses of $6.3 million , or $3.9 million net of tax, at the De-designation Date, that were previously recorded as a component of accumulated other comprehensive loss, will be amortized into earnings over the remaining term of the 2013 Interest Rate Swap. At September 30, 2017 , $2.1 million , or $1.2 million net of tax, remains as a component of accumulated other comprehensive loss related to the 2013 Interest Rate Swap. See " Quantitative Information – Derivative Financial Instruments " below. The Company expects that $1.2 million of the deferred net losses, net of taxes, related to the 2013 Interest Rate Swap will be amortized into earnings over the next 12 months. Credit Risk Exposure to credit risk in the event of nonperformance by any of the counterparties is limited to the gross fair value of the derivative instruments in asset positions, which totaled $0.5 million and $2.3 million as of September 30, 2017 and December 31, 2016, respectively. The Company attempts to minimize exposure to credit risk by generally entering into derivative contracts with counterparties that have investment-grade credit ratings and are major financial institutions. The Company also periodically monitors any changes in the credit ratings of its counterparties. Given the current credit standing of the Company's counterparties to its derivative instruments, the Company believes that the risk of loss under these derivative instruments arising from any non-performance by any of the counterparties is remote. Quantitative Information – Derivative Financial Instruments The fair values of the Company's derivative financial instruments in its Consolidated Balance Sheets were as follows: Fair Values of Derivative Instruments Assets Liabilities Balance Sheet September 30, December 31, Balance Sheet September 30, December 31, Classification Fair Value Fair Value Classification Fair Value Fair Value Derivatives not designated as hedging instruments: FX Contracts (a) Prepaid expenses and other $ 0.5 $ 2.3 Accrued Expenses $ 2.9 $ 1.1 2013 Interest Rate Swap (b) Prepaid expenses and other — — Accrued expenses and other 1.9 3.7 Other assets — — Other long-term liabilities — 1.0 (a) The fair values of the FX Contracts at September 30, 2017 and December 31, 2016 were measured based on observable market transactions of spot and forward rates at September 30, 2017 and December 31, 2016 , respectively. (b) The fair values of the 2013 Interest Rate Swap at September 30, 2017 and December 31, 2016 were measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve at September 30, 2017 and December 31, 2016 , respectively. The effects of the Company's derivative financial instruments on its Consolidated Statements of Operations and Comprehensive (Loss) Income were as follows for the periods presented: Amount of Gain (Loss) Recognized in Other Comprehensive (Loss) Income Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Derivatives previously designated as hedging instruments: 2013 Interest Rate Swap, net of tax (a) $ 0.6 $ 0.8 $ 1.8 $ 0.1 (a) Net of tax benefit of $0.4 million and $0.5 million for the three months ended September 30, 2017 and 2016 , respectively, and $1.1 million and $0.1 million for the nine months ended September 30, 2017 and 2016 , respectively. Statement of Operations Classification Amount of Gain (Loss) Recognized in Net (Loss) Income Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Derivatives designated as hedging instruments: 2013 Interest Rate Swap Interest Expense $ (0.9 ) $ (1.0 ) $ (2.9 ) $ (3.2 ) Derivatives not designated as hedging instruments: FX Contracts Foreign currency gain (loss), net $ (2.4 ) $ (0.3 ) $ (4.0 ) $ (0.8 ) 2013 Interest Rate Swap Miscellaneous, net — — (0.1 ) —

PENSION AND POST-RETIREMENT BEN

PENSION AND POST-RETIREMENT BENEFITS	9 Months Ended
PENSION AND POST-RETIREMENT BENEFITS	Sep. 30, 2017
Retirement Benefits [Abstract]
PENSION AND POST-RETIREMENT BENEFITS	PENSION AND POST-RETIREMENT BENEFITS The components of net periodic benefit costs (income) for the Company’s pension and the other post-retirement benefit plans for the third quarter of 2017 and 2016 were as follows: Other Three Months Ended September 30, 2017 2016 2017 2016 Net periodic benefit costs (income): Service cost $ 0.6 $ 0.1 $ — $ — Interest cost 4.9 5.2 0.1 0.1 Expected return on plan assets (7.1 ) (7.7 ) — — Amortization of actuarial loss 2.3 2.2 — — Total net periodic benefit costs (income) $ 0.7 $ (0.2 ) $ 0.1 $ 0.1 In the three months ended September 30, 2017 , the Company recognized net periodic benefit cost of $0.8 million , compared to net periodic benefit income of $0.1 million in the three months ended September 30, 2016 . The increase in costs was primarily due to lower expected return on plan assets and higher service costs during the three months ended September 30, 2017 . The components of net periodic benefit costs (income) for the Company's pension and other post-retirement benefit plans for the first nine months of 2017 and 2016 were as follows: Other Nine Months Ended September 30, 2017 2016 2017 2016 Net periodic benefit costs (income): Service cost $ 1.9 $ 0.4 $ — $ — Interest cost 14.7 15.5 0.3 0.3 Expected return on plan assets (21.4 ) (23.3 ) — — Amortization of actuarial loss 7.1 6.6 0.2 0.1 Curtailment gain (0.8 ) — — — Total net periodic benefit costs (income) 1.5 (0.8 ) 0.5 0.4 Portion allocated to Revlon Holdings (0.1 ) (0.1 ) — — $ 1.4 $ (0.9 ) $ 0.5 $ 0.4 In the nine months ended September 30, 2017 , the Company recognized net periodic benefit cost of $1.9 million , compared to net periodic benefit income of $0.5 million in the nine months ended September 30, 2016 . The increase in costs was primarily due to lower expected return on plan assets and higher service cost during the nine months ended September 30, 2017 , partially offset by a curtailment gain resulting from a certain foreign non-qualified benefit plan. Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net periodic benefit costs (income): Cost of sales $ (2.5 ) $ (0.6 ) $ (0.8 ) $ (1.9 ) Selling, general and administrative expense 3.3 0.5 2.7 1.4 Total net periodic benefit costs (income) $ 0.8 $ (0.1 ) $ 1.9 $ (0.5 ) The Company expects that it will have net periodic benefit cost of approximately $3.0 million for its pension and other post-retirement benefit plans for all of 2017 , compared with net periodic benefit income of $0.6 million in 2016. During the third quarter of 2017 , $1.7 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During the first nine months of 2017 , $5.2 million and $0.6 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2017 , the Company expects to contribute approximately $10.0 million in the aggregate to its pension and other post-retirement benefit plans. Relevant aspects of the qualified defined benefit pension plans, non-qualified pension plans and other post-retirement benefit plans sponsored by Products Corporation are disclosed in Note 14, "Pension and Post-Retirement Benefits," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K.

INCOME TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's provision for income taxes represents federal, foreign, state and local income taxes. The Company's effective tax rate differs from the applicable federal statutory rate due to the effect of state and local income taxes, tax rates and income in foreign jurisdictions, foreign earnings taxable in the U.S., non-deductible expenses and other items. The Company’s tax provision changes quarterly based on various factors including, but not limited to, the geographical mix of earnings, enacted tax legislation, foreign, state and local income taxes, tax audit settlements and the interaction of various global tax strategies. For the third quarter of 2017 and 2016 , the Company recorded a benefit from income taxes of $ 10.0 million and a provision of $ 0.4 million , respectively. The $ 10.4 million increase in the benefit from income taxes was primarily due to the level and mix of earnings between jurisdictions. The Company recorded a benefit from income taxes of $35.4 million for the first nine months of 2017 and a provision for income taxes of $ 18.3 million for first nine months of 2016 , respectively. The $53.7 million decrease in the provision for income taxes was primarily due to the pre-tax loss from continuing operations in the first nine months of 2017. The Company's effective tax rate for the three months ended September 30, 2017 was lower than the federal statutory rate of 35% as a result of the level and mix of earnings between jurisdictions, foreign dividends and earnings taxable in the U.S., partially offset by the effect of certain favorable discrete items. The Company's effective tax rate for the nine months ended September 30, 2017 was lower than the federal statutory rate of 35% as a result of the level and mix of earnings between jurisdictions, foreign dividends and earnings taxable in the U.S., and state and local taxes, partially offset by the effect of certain favorable discrete items.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The components of accumulated other comprehensive loss as of September 30, 2017 were as follows: Foreign Currency Translation Actuarial (Loss) Gain on Post-retirement Benefits Deferred Gain (Loss) - Hedging Other Accumulated Other Comprehensive Loss Balance at January 1, 2017 $ (24.0 ) $ (224.4 ) $ (3.0 ) $ (0.3 ) $ (251.7 ) Currency translation adjustment, net of tax of $1.5 million 5.3 — — — 5.3 Amortization of pension related costs, net of tax of $1.3 million (a) — 6.1 — — 6.1 Amortization of deferred losses related to the de-designated 2013 Interest Rate Swap, net of tax benefit of $1.1 million (b) — — 1.8 — 1.8 Curtailment gain, net of tax of $0.3 million (c) — 2.6 — — 2.6 Other comprehensive income $ 5.3 $ 8.7 $ 1.8 $ — $ 15.8 Balance at September 30, 2017 $ (18.7 ) $ (215.7 ) $ (1.2 ) $ (0.3 ) $ (235.9 ) (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 discussion of the Company’s pension and other post-retirement plans. (b) See Note 10 , "Financial Instruments," for further discussion of the 2013 Interest Rate Swap. (c) As a result of the Elizabeth Arden Acquisition, the Company recognized $2.6 million in curtailment gains related to a foreign non-qualified defined benefit plan of Elizabeth Arden. As shown above, other comprehensive income includes changes in the fair value of the 2013 Interest Rate Swap prior to de-designation. Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2017 : 2013 Interest Rate Swap Beginning accumulated losses at June 30, 2017 $ (1.8 ) Reclassifications into earnings (net of $0.4 million tax benefit) (a) 0.6 Ending accumulated losses at September 30, 2017 $ (1.2 ) 2013 Interest Rate Swap Beginning accumulated losses at December 31, 2016 $ (3.0 ) Reclassifications into earnings (net of $1.1 million tax benefit) (a) 1.8 Ending accumulated losses at September 30, 2017 $ (1.2 ) (a) Reclassified to interest expense. Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2016 : 2013 Interest Rate Swap Beginning accumulated losses at June 30, 2016 $ (4.5 ) Reclassifications into earnings (net of $0.4 million tax benefit) (a) 0.7 Change in fair value (net of $0.1 million tax benefit) 0.1 Ending accumulated losses at September 30, 2016 $ (3.7 ) 2013 Interest Rate Swap Beginning accumulated losses at December 31, 2015 $ (3.8 ) Reclassifications into earnings (net of $1.2 million tax expense) (a) 2.0 Change in fair value (net of $1.1 million tax benefit) (1.9 ) Ending accumulated losses at September 30, 2016 $ (3.7 ) (a) Reclassified to interest expense.

SEGMENT DATA AND RELATED INFORM

SEGMENT DATA AND RELATED INFORMATION	9 Months Ended
SEGMENT DATA AND RELATED INFORMATION	Sep. 30, 2017
Segment Reporting [Abstract]
SEGMENT DATA AND RELATED INFORMATION	SEGMENT DATA AND RELATED INFORMATION Operating segments include components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (the Company's “Chief Executive Officer”) in deciding how to allocate resources and in assessing the Company's performance. 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 Unaudited 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. As of September 30, 2017 , and since the Elizabeth Arden Acquisition Date, the Elizabeth Arden organization has continued to operate and be evaluated on a stand-alone basis. At September 30, 2017 , the Company’s operations are organized into the following reportable segments: • Consumer - The Company’s Consumer segment is comprised of products that are marketed, distributed and sold in large volume retailers, chain drug and food stores, chemist shops, hypermarkets, general merchandise stores, the Internet/e-commerce, television shopping, department stores, one-stop shopping beauty retailers, specialty cosmetic stores and perfumeries in the U.S. and internationally under brands such as Revlon , Almay , SinfulColors and Pure Ice in cosmetics; Revlon ColorSilk in women’s hair color; Revlon in beauty tools; and Mitchum in anti-perspirant deodorants. The Consumer segment also includes a skin care line under the Natural Honey brand and hair color line under the Llongueras brand (licensed from a third party) that are sold in large volume retailers and other retailers, primarily in Spain, as well as Cutex nail care products. • Elizabeth Arden - The Elizabeth Arden segment markets, distributes and sells fragrances, skin care and color cosmetics to prestige retailers, specialty stores, the mass retail channel, distributors, perfumeries, department stores, boutiques, travel retailers and other retailers in the U.S. and internationally, as well as direct sales to consumers via its Elizabeth Arden Red Door branded retail stores, Elizabeth Arden.com e-commerce business and Elizabeth Arden Red Door spa beauty salons and spas under brands such as Skin Illuminating, SUPERSTART, Prevage, Eight Hour Cream, Elizabeth Arden Ceramide and Visible Difference in the Elizabeth Arden skin care brands; Elizabeth Arden Red Door, Elizabeth Arden 5th Avenue , Elizabeth Arden Green Tea and UNTOLD in Elizabeth Arden fragrances; Juicy Couture, John Varvatos and Wildfox Couture in designer fragrances; and Curve, Elizabeth Taylor , Britney Spears , Christina Aguilera , Halston, Ed Hardy , Geoffrey Beene , Alfred Sung , Giorgio Beverly Hills , Lucky Brand , PS Fine Cologne for Men , White Shoulders and Jennifer Aniston in heritage fragrances. • Professional - The Company’s Professional segment markets, distributes and sells professional products primarily to hair and nail salons and professional salon distributors in the U.S. and internationally under brands such as Revlon Professional in hair color, hair care and hair treatments; CND in nail polishes and nail enhancements, including CND Shellac and CND Vinylux nail polishes; and American Crew in men’s grooming products. The Professional segment also includes a multi-cultural hair care line consisting of Creme of Nature hair care products, which are sold in both professional salons and in large volume retailers and other retailers, primarily in the U.S. • Other - The Other segment includes the operating results related to the development, marketing and distribution of certain licensed fragrances and other beauty products. The results included within the Other segment are not material to the Company’s consolidated results of operations. The Company's management evaluates segment profit, which is defined 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 and miscellaneous expenses, for each of the Company's reportable segments. Segment profit also excludes unallocated corporate expenses and the impact of certain items that are not directly attributable to the reportable segments' underlying operating performance, which includes the impacts of: (i) restructuring and related charges; (ii) acquisition and integration costs; (iii) deferred compensation costs; (iv) costs of sales resulting from a fair value adjustment to inventory acquired in the Elizabeth Arden Acquisition; and (v) charges related to the Elizabeth Arden 2016 Business Transformation Program. Such items are shown below in the table reconciling segment profit to consolidated income from continuing operations before income taxes. Unallocated corporate expenses primarily include general and administrative expenses related to the corporate organization. These expenses are recorded in unallocated corporate expenses, as these items are centrally directed and controlled and are not included in internal measures of segment operating performance. 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 Unaudited 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 Unaudited Consolidated Financial Statements. The following table is a comparative summary of the Company’s net sales and segment profit by reportable segment for each of the three and nine months ended September 30, 2017 and 2016 . Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Segment Net Sales: Consumer $ 306.7 $ 342.8 $ 932.8 $ 1,022.3 Elizabeth Arden 248.1 135.2 639.3 135.2 Professional 107.0 118.8 320.4 357.2 Other 4.7 8.0 14.6 18.6 Total $ 666.5 $ 604.8 $ 1,907.1 $ 1,533.3 Segment Profit: Consumer $ 33.0 $ 81.0 $ 134.5 $ 220.4 Elizabeth Arden 31.6 32.5 65.5 32.5 Professional 18.9 23.7 44.5 73.4 Other (1.0 ) (0.1 ) (2.5 ) (0.9 ) Total $ 82.5 $ 137.1 $ 242.0 $ 325.4 Reconciliation: Segment Profit $ 82.5 $ 137.1 $ 242.0 $ 325.4 Less: Unallocated corporate expenses 26.5 21.9 88.1 52.3 Depreciation and amortization 37.9 28.8 111.7 81.0 Non-cash stock compensation expense 1.5 1.5 5.9 4.8 Non-Operating items: Restructuring and related charges 6.6 0.5 12.3 2.3 Acquisition and integration costs 12.7 33.5 40.2 39.5 Elizabeth Arden 2016 Business Transformation Program 0.1 1.7 0.8 1.7 Elizabeth Arden inventory purchase accounting adjustment, cost of sales — 4.2 17.2 4.2 Cutex International inventory purchase accounting adjustment, cost of sales — 0.2 — 0.3 Deferred compensation 0.3 0.8 2.0 2.6 Operating (loss) income (3.1 ) 44.0 (36.2 ) 136.7 Less: Interest Expense 38.6 27.4 110.3 69.3 Amortization of debt issuance costs 2.3 1.7 6.8 4.6 Loss on early extinguishment of debt — 16.9 — 16.9 Foreign currency (gains) losses, net (3.1 ) 1.2 (16.8 ) 6.3 Miscellaneous, net 0.3 (0.6 ) 1.8 (0.1 ) (Loss) income from continuing operations before income taxes $ (41.2 ) $ (2.6 ) $ (138.3 ) $ 39.7 As of September 30, 2017 , after giving effect to the Elizabeth Arden Acquisition, the Company had operations established in 27 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. Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Geographic area: Net sales: United States $ 311.7 47% $ 326.1 54% $ 916.2 48% $ 836.8 55% International 354.8 53% 278.7 46% 990.9 52% 696.5 45% $ 666.5 $ 604.8 $ 1,907.1 $ 1,533.3 September 30, 2017 December 31, 2016 Long-lived assets, net: United States $ 1,478.2 84% $ 1,494.3 85% International 283.9 16% 255.4 15% $ 1,762.1 $ 1,749.7 Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Classes of similar products: Net sales: Color cosmetics $ 221.3 33% $ 245.5 41% $ 681.6 36% $ 731.7 48% Fragrance 197.6 30% 127.8 21% 487.7 26% 154.9 10% Hair care 126.0 19% 135.3 22% 383.7 20% 402.1 26% Beauty care 69.3 10% 94.1 16% 198.0 10% 236.9 15% Skin care 52.3 8% 2.1 —% 156.1 8% 7.7 1% $ 666.5 $ 604.8 $ 1,907.1 $ 1,533.3

CONTINGENCIES

CONTINGENCIES	9 Months Ended
CONTINGENCIES	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES 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. As previously disclosed, following the announcement of the execution of the Elizabeth Arden Merger Agreement, several putative shareholder class action lawsuits and a derivative lawsuit were filed challenging the Merger. In addition to the complaints filed on behalf of plaintiffs Parker, Christiansen, Ross and Stein on July 25, 2016, a lawsuit (Hutson v. Elizabeth Arden, Inc., et al., Case No. CACE-16-013566) (referred to as the “Hutson complaint”) was filed in the Seventeenth Judicial Circuit in and for Broward County, Florida (the “Court”) against Elizabeth Arden, the members of the board of directors of Elizabeth Arden, Revlon, Products Corporation and Acquisition Sub. In general, the Hutson complaint alleges that: (i) the members of Elizabeth Arden’s board of directors breached their fiduciary duties to Elizabeth Arden’s shareholders with respect to the Merger, by, among other things, approving the Merger pursuant to an unfair process and at an inadequate and unfair price; and (ii) Revlon, Products Corporation and Acquisition Sub aided and abetted the breaches of fiduciary duty by the members of Elizabeth Arden’s board. The plaintiff seeks relief similar to that sought in the Parker case. By Order dated August 4, 2016, all five cases were consolidated by the Court into a Consolidated Amended Class Action. Thereafter, on August 11, 2016 a Consolidated Amended Class Action Complaint was filed, seeking to enjoin defendants from consummating the Merger and/or from soliciting shareholder votes. To the extent that the Merger was consummated, the Consolidated Amended Class Action Complaint seeks to rescind the Merger or recover rescissory or other compensatory damages, along with costs and fees. The grounds for relief set forth in the Consolidated Amended Class Action Complaint in large part track those grounds as asserted in the five individual complaints, as previously disclosed. Class counsel advised that post consummation of the Merger they were going to file a Second Consolidated Amended Class Action Complaint. The Second Consolidated Amended Class Action Complaint (which superseded the Consolidated Amended Class Action Complaint) was ultimately filed on or about January 26, 2017. Like the Consolidated Amended Class Action complaint, the grounds for relief set forth in the Second Consolidated Amended Class Action Complaint in large part track those grounds as asserted in the five individual complaints. The Company believes the allegations contained in the Second Consolidated Amended Class Action Complaint are without merit and intends to vigorously defend against them. Additional lawsuits arising out of or relating to the Elizabeth Arden Merger Agreement or the Merger may be filed in the future. The defendants' motions to dismiss the Second Consolidated Amended Class Action Complaint were filed on March 28, 2017. Plaintiffs' response was filed on June 6, 2017 and defendants' replies were filed on July 13, 2017. A hearing on the defendants' motion to dismiss was held on September 19, 2017 and the parties await the Court's decision. 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Reimbursement Agreements Pursuant to the previously disclosed reimbursement agreements (the "Reimbursement Agreements") between Revlon, Products Corporation and MacAndrews & Forbes Inc. (a wholly-owned subsidiary of MacAndrews & Forbes): (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. The net activity related to services purchased under the Reimbursement Agreements during the nine months ended September 30, 2017 and 2016 was $3.6 million and $1.3 million , respectively, which primarily included partial payments made by the Company to MacAndrews & Forbes during the first quarter of 2017 and 2016 for premiums related to the Company's allocable portion of the 5 -year renewal of the D&O Insurance Program for the period from January 31, 2012 through January 31, 2017 (which insurance coverage was renewed in January 2017 through January 2020). As of September 30, 2017 and December 31, 2016 , a receivable balance of $0.5 million and a payable balance of $0.2 million , respectively, from MacAndrews & Forbes was included in the Company's Consolidated Balance Sheet for transactions subject to the Reimbursement Agreements. Other During the nine months ended September 30, 2017 and 2016 , 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 $24.4 million and $35.1 million of coupon redemptions for the Company's retail customers for the nine months ended September 30, 2017 and 2016 , respectively, for which the Company paid fees of approximately $0.2 million and $0.3 million for the nine months ended September 30, 2017 and 2016 , respectively, and other similar advertising, coupon redemption and raw material supply services, for which the Company paid fees aggregating to approximately $0.3 million for each of the nine months ended September 30, 2017 and 2016 . 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 were at least as favorable as those available from unaffiliated parties.

GUARANTOR FINANCIAL INFORMATION

GUARANTOR FINANCIAL INFORMATION	9 Months Ended
GUARANTOR FINANCIAL INFORMATION	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GUARANTOR FINANCIAL INFORMATION	GUARANTOR FINANCIAL INFORMATION Products Corporation's 5.75% Senior Notes and 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, including Elizabeth Arden and certain of its subsidiaries (the " 5.75% Senior Notes Guarantors" and the " 6.25% Senior Notes Guarantors," respectively, and together the "Guarantor Subsidiaries"). The following Condensed Consolidating Unaudited Financial Statements present the financial information as of September 30, 2017 and December 31, 2016, and for each of the three months ended September 30, 2017 and 2016 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 do not guarantee Products Corporation's 5.75% Senior Notes and 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 Unaudited 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. Condensed Consolidating Balance Sheets As of September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 0.2 $ 7.1 $ 71.9 $ — $ 79.2 Trade receivables, less allowances for doubtful accounts 68.3 142.8 248.3 — 459.4 Inventories 135.6 218.1 201.7 — 555.4 Prepaid expenses and other 164.8 22.1 57.3 — 244.2 Intercompany receivables 1,063.5 810.7 133.7 (2,007.9 ) — Investment in subsidiaries 1,575.5 0.1 — (1,575.6 ) — Property, plant and equipment, net 171.4 72.6 105.1 — 349.1 Deferred income taxes 79.8 — 112.5 — 192.3 Goodwill 188.7 264.0 250.4 — 703.1 Intangible assets, net 45.4 143.2 412.3 — 600.9 Other assets 45.6 31.3 32.1 — 109.0 Total assets $ 3,538.8 $ 1,712 $ 1,625.3 $ (3,583.5 ) $ 3,292.6 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 11.8 $ — $ 11.8 Current portion of long-term debt 256.7 — 0.1 — 256.8 Accounts payable 122.4 96.2 125.8 — 344.4 Accrued expenses and other 141.0 42.2 164.3 — 347.5 Intercompany payables 738.7 798.1 471.1 (2,007.9 ) — Long-term debt 2,655.5 — 0.5 — 2,656 Other long-term liabilities 211.2 23.5 28.1 — 262.8 Total liabilities 4,125.5 960.0 801.7 (2,007.9 ) 3,879.3 Stockholder’s deficiency (586.7 ) 752.0 823.6 (1,575.6 ) (586.7 ) Total liabilities and stockholder’s deficiency $ 3,538.8 $ 1,712.0 $ 1,625.3 $ (3,583.5 ) $ 3,292.6 Condensed Consolidating Balance Sheets As of December 31, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 20.0 $ 34.3 $ 132.5 $ — $ 186.8 Trade receivables, less allowances for doubtful accounts 104.6 104.8 214.5 — 423.9 Inventories 96.8 150.5 177.3 — 424.6 Prepaid expenses and other 155.3 15.1 47.2 — 217.6 Intercompany receivables 790.1 635.7 127.8 (1,553.6 ) — Investment in subsidiaries 1,610.1 3.0 — (1,613.1 ) — Property, plant and equipment, net 142.1 84.0 94.4 — 320.5 Deferred income taxes 26.2 (1.1 ) 111.0 — 136.1 Goodwill 188.7 251.7 249.1 — 689.5 Intangible assets, net 49.0 149.1 438.5 — 636.6 Other assets 50.8 29.4 22.9 — 103.1 Total assets $ 3,233.7 $ 1,456.5 $ 1,615.2 $ (3,166.7 ) $ 3,138.7 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 10.8 $ — $ 10.8 Current portion of long-term debt 18.0 — 0.1 — 18.1 Accounts payable 99.7 90.7 106.5 — 296.9 Accrued expenses and other 183.0 63.5 136.2 — 382.7 Intercompany payables 554.5 530.9 468.2 (1,553.6 ) — Long-term debt 2,662.6 — 0.5 — 2,663.1 Other long-term liabilities 222.7 20.3 30.9 — 273.9 Total liabilities 3,740.5 705.4 753.2 (1,553.6 ) 3,645.5 Stockholder’s deficiency (506.8 ) 751.1 862.0 (1,613.1 ) (506.8 ) Total liabilities and stockholder’s deficiency $ 3,233.7 $ 1,456.5 $ 1,615.2 $ (3,166.7 ) $ 3,138.7 Condensed Consolidating Statements of Operations and Comprehensive (Loss) Income Three months ended September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 144.6 $ 206.0 $ 316.2 $ (0.3 ) $ 666.5 Cost of sales 59.5 101.1 130.0 (0.3 ) 290.3 Gross profit 85.1 104.9 186.2 — 376.2 Selling, general and administrative expenses 104.5 93.5 162.2 — 360.2 Acquisition and integration costs 11.0 0.9 0.8 — 12.7 Restructuring charges and other, net (5.4 ) 9.7 2.1 — 6.4 Operating (loss) income (25.0 ) 0.8 21.1 — (3.1 ) Other expenses (income): Intercompany interest, net (1.3 ) 0.4 0.9 — — Interest expense 38.4 — 0.2 — 38.6 Amortization of debt issuance costs 2.3 — — — 2.3 Foreign currency (gains) losses, net (1.6 ) 0.8 (2.3 ) — (3.1 ) Miscellaneous, net (10.3 ) (12.6 ) 23.2 — 0.3 Other expenses (income), net 27.5 (11.4 ) 22.0 — 38.1 (Loss) income from continuing operations before income taxes (52.5 ) 12.2 (0.9 ) — (41.2 ) (Benefit from) provision for income taxes (15.8 ) 3.2 2.6 — (10.0 ) (Loss) income from continuing operations, net of taxes (36.7 ) 9.0 (3.5 ) — (31.2 ) Income from discontinued operations, net of taxes — — 0.4 — 0.4 Equity in loss of subsidiaries 5.9 4.4 — (10.3 ) — Net (loss) income $ (30.8 ) $ 13.4 $ (3.1 ) $ (10.3 ) $ (30.8 ) Other comprehensive income (loss) 1.4 (2.7 ) (2.1 ) 4.8 1.4 Total comprehensive (loss) income $ (29.4 ) $ 10.7 $ (5.2 ) $ (5.5 ) $ (29.4 ) Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) For the Three Months Ended September 30, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 184.7 $ 168.5 $ 242.3 $ 9.3 $ 604.8 Cost of sales 47.4 82.7 104.0 9.3 243.4 Gross profit 137.3 85.8 138.3 — 361.4 Selling, general and administrative expenses 119.1 56.3 108.0 — 283.4 Acquisition and integration costs 33.3 0.2 — — 33.5 Restructuring charges and other, net 0.1 — 0.4 — 0.5 Operating (loss) income (15.2 ) 29.3 29.9 — 44.0 Other expenses (income): Intercompany interest, net (2.2 ) — 2.2 — — Interest expense 27.2 — 0.2 — 27.4 Amortization of debt issuance costs 1.7 — — — 1.7 Loss on early extinguishment of debt 16.9 — — — 16.9 Foreign currency losses (gains), net 0.4 (0.4 ) 1.2 — 1.2 Miscellaneous, net (10.3 ) (4.4 ) 14.1 — (0.6 ) Other expenses (income), net 33.7 (4.8 ) 17.7 — 46.6 (Loss) income from continuing operations before income taxes (48.9 ) 34.1 12.2 — (2.6 ) (Benefit from) provision for income taxes (8.8 ) 10.2 (1.0 ) — 0.4 (Loss) income from continuing operations, net of taxes (40.1 ) 23.9 13.2 — (3.0 ) Loss from discontinued operations, net of taxes — — (0.2 ) — (0.2 ) Equity in loss of subsidiaries 36.9 3.1 — (40.0 ) — Net (loss) income $ (3.2 ) $ 27.0 $ 13.0 $ (40.0 ) $ (3.2 ) Other comprehensive income (loss) 5.3 0.6 1.0 (1.6 ) 5.3 Total comprehensive income (loss) $ 2.1 $ 27.6 $ 14.0 $ (41.6 ) $ 2.1 Condensed Consolidating Statements of Operations and Comprehensive (Loss) Income For the Nine Months Ended September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 493.2 $ 529.2 $ 886.5 $ (1.8 ) $ 1,907.1 Cost of sales 185.5 257.4 382.5 (1.8 ) 823.6 Gross profit 307.7 271.8 504.0 — 1,083.5 Selling, general and administrative expenses 341.1 270.6 456.5 — 1,068.2 Acquisition and integration costs 35.1 2.5 2.6 — 40.2 Restructuring charges and other, net (9.1 ) 14.7 5.7 — 11.3 Operating (loss) income (59.4 ) (16.0 ) 39.2 — (36.2 ) Other expenses (income): Intercompany interest, net (5.7 ) 1.1 4.6 — — Interest expense 109.9 — 0.4 — 110.3 Amortization of debt issuance costs 6.8 — — — 6.8 Foreign currency (gains) losses, net (3.4 ) 1.3 (14.7 ) — (16.8 ) Miscellaneous, net (45.0 ) (22.4 ) 69.2 — 1.8 Other expenses (income), net 62.6 (20.0 ) 59.5 — 102.1 (Loss) income from continuing operations before income taxes (122.0 ) 4.0 (20.3 ) — (138.3 ) (Benefit from) provision for income taxes (62.2 ) 13.9 12.9 — (35.4 ) (Loss) income from continuing operations, net of taxes (59.8 ) (9.9 ) (33.2 ) — (102.9 ) Income from discontinued operations, net of taxes — — 1.3 — 1.3 Equity in loss of subsidiaries (41.8 ) 2.3 — 39.5 — Net (loss) income $ (101.6 ) $ (7.6 ) $ (31.9 ) $ 39.5 $ (101.6 ) Other comprehensive income (loss) 15.8 (9.7 ) 0.7 9.0 15.8 Total comprehensive (loss) income $ (85.8 ) $ (17.3 ) $ (31.2 ) $ 48.5 $ (85.8 ) Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) For the Nine Months Ended September 30, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 612.8 $ 337.1 $ 588.3 $ (4.9 ) $ 1,533.3 Cost of sales 192.6 144.9 236.2 (4.9 ) 568.8 Gross profit 420.2 192.2 352.1 — 964.5 Selling, general and administrative expenses 366.8 129.1 290.1 — 786.0 Acquisition and integration costs 38.9 0.2 0.4 — 39.5 Restructuring charges and other, net 0.1 0.7 1.5 — 2.3 Operating income 14.4 62.2 60.1 — 136.7 Other expenses (income): Intercompany interest, net (6.5 ) 0.1 6.4 — — Interest expense 68.8 — 0.5 — 69.3 Amortization of debt issuance costs 4.6 — — — 4.6 Loss on early extinguishment of debt 16.9 — — — 16.9 Foreign currency losses (gains), net 2.5 (0.7 ) 4.5 — 6.3 Miscellaneous, net (45.0 ) (0.6 ) 45.5 — (0.1 ) Other expenses (income), net 41.3 (1.2 ) 56.9 — 97.0 (Loss) income from continuing operations before income taxes (26.9 ) 63.4 3.2 — 39.7 (Benefit from) provision for income taxes (17.3 ) 36.4 (0.8 ) — 18.3 (Loss) income from continuing operations, net of taxes (9.6 ) 27.0 4.0 — 21.4 Loss from discontinued operations, net of taxes — — (2.3 ) — (2.3 ) Equity in loss of subsidiaries 28.7 (9.0 ) — (19.7 ) — Net income (loss) $ 19.1 $ 18.0 $ 1.7 $ (19.7 ) $ 19.1 Other comprehensive income (loss) 13.7 (6.9 ) (7.2 ) 14.1 13.7 Total comprehensive income (loss) $ 32.8 $ 11.1 $ (5.5 ) $ (5.6 ) $ 32.8 Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (204.1 ) $ (23.2 ) $ (46.9 ) $ — $ (274.2 ) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities $ (43.5 ) $ (2.9 ) $ (23.1 ) $ — $ (69.5 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net increase (decrease) in short-term borrowings and overdraft 2.1 (1.1 ) 0.2 — 1.2 Net borrowings under the 2016 Revolving Credit Facility 243.9 — — — 243.9 Repayments under the 2016 Term Loan Facility (13.5 ) — — — (13.5 ) Payment of financing costs (1.1 ) — — — (1.1 ) Tax withholdings related to net share settlements of restricted stock units and awards (2.5 ) — — — (2.5 ) Other financing activities (1.1 ) — (0.2 ) — (1.3 ) Net cash provided by (used in) financing activities $ 227.8 $ (1.1 ) $ — $ — $ 226.7 Effect of exchange rate changes on cash and cash equivalents — — 9.4 — 9.4 Net decrease in cash and cash equivalents (19.8 ) (27.2 ) (60.6 ) — (107.6 ) Cash and cash equivalents at beginning of period $ 20.0 $ 34.3 $ 132.5 $ — $ 186.8 Cash and cash equivalents at end of period $ 0.2 $ 7.1 $ 71.9 $ — $ 79.2 Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (16.9 ) $ (91.4 ) $ 37.4 $ — $ (70.9 ) CASH FLOWS FROM INVESTING ACTIVITIES: Capital expenditures (23.6 ) (2.5 ) (7.0 ) — (33.1 ) Business acquisition, net of cash acquired (993.2 ) — (35.5 ) — (1,028.7 ) Proceeds from the sale of certain assets 0.1 0.4 — — 0.5 Net cash used in investing activities $ (1,016.7 ) $ (2.1 ) $ (42.5 ) $ — $ (1,061.3 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net (decrease) increase in short-term borrowings and overdraft (11.2 ) 3.4 5.2 — (2.6 ) Net borrowings under the 2016 Revolving Credit Facility 65.4 — — — 65.4 Repayments under the Acquisition Term Loan (15.1 ) — — — (15.1 ) Prepayments under the 2011 Term Loan (11.5 ) — — — (11.5 ) Repayment of Old Acquisition Term Loan (658.6 ) — — — (658.6 ) Repayment of 2011 Term Loan (651.4 ) — — — (651.4 ) Borrowings under the 2016 Term Loan Facility 1,791.0 — — — 1,791.0 Proceeds from the issuance of 6.25% Senior Notes 450.0 — — — 450.0 Payment of financing costs (61.5 ) — — — (61.5 ) Tax withholdings related to net share settlements of restricted stock units and awards (2.6 ) — — — (2.6 ) Other financing activities (2.0 ) — (0.2 ) — (2.2 ) Net cash provided by financing activities $ 892.5 $ 3.4 $ 5.0 $ — $ 900.9 Effect of exchange rate changes on cash and cash equivalents — (0.5 ) 4.1 — 3.6 Net decrease in cash and cash equivalents (141.1 ) (90.6 ) 4.0 — (227.7 ) Cash and cash equivalents at beginning of period $ 141.5 $ 93.0 $ 92.4 $ — $ 326.9 Cash and cash equivalents at end of period $ 0.4 $ 2.4 $ 96.4 $ — $ 99.2

DESCRIPTION OF BUSINESS AND S25

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In March 2016, the FASB issued Accounting Standard Update ("ASU") No. 2016-09, “Improvements to Employee Share-Based Payment Accounting,” which simplifies certain aspects of accounting for share-based payment transactions, including transactions in which an employee uses shares to satisfy the employer’s minimum statutory income tax withholding obligation, forfeitures and income taxes when awards vest or are settled. The Company adopted ASU No. 2016-09 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. The adoption of ASU No. 2016-09 resulted in tax withholdings related to net share settlements of restricted stock units and awards in the amount of $2.6 million , previously reported in the Unaudited Consolidated Statement of Cash Flows for the first nine months of 2016 as a component of cash flows from operating activities, to be reclassified as a component of cash flows from financing activities. In July 2015, the FASB issued ASU No. 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which simplifies the subsequent measurement of inventories by requiring inventory to be measured at the lower of cost or net realizable value, rather than at the lower of cost or market. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company adopted ASU No. 2015-11 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. Recently Issued Accounting Pronouncements In March 2017, the FASB issued ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” which changes the way that employers present net periodic pension cost ("NPPC") and net periodic postretirement benefit cost ("NPPBC") within the income statement. The amendment requires an employer to present the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of NPPC and NPPBC would be presented separately from this line item and below any subtotal of operating income; companies will need to disclose the line items used to present these other components of NPPC and NPPBC, if not separately presented in the statement of operations. In addition, only the service cost component would be eligible for capitalization in assets. This guidance is effective retrospectively for annual and quarterly periods beginning after December 15, 2017, with early adoption permitted. The Company expects to adopt ASU No. 2017-07 beginning as of January 1, 2018, and does not expect this new guidance will have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” ASU No. 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The underlying principle of ASU No. 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. Entities may adopt ASU No. 2014-09 either retrospectively for all periods presented in the financial statements (i.e., the full retrospective method) or as a cumulative-effect adjustment as of the date of adoption (i.e., the modified retrospective method), without applying it to comparative years’ financial statements. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers: Deferral of the Effective Date,” which allows for a deferral of the adoption date for ASU No. 2014-09 until January 1, 2018, while permitting early adoption no earlier than January 1, 2017. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 and anticipates adopting this standard using the modified retrospective method. The Company is currently in the process of evaluating its revenue streams under the requirements of ASU No. 2014-09 and based on the progress of this examination to date, the Company anticipates that its adoption of ASU No. 2014-09 will not result in any material adjustment to its results of operations and financial condition. The Company is also analyzing ASU No. 2014-09's expanded disclosure requirements, and whether the adoption of ASU No. 2014-09 will require any changes to its accounting policies, processes, systems and/or internal controls.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables) - Elizabeth Arden	9 Months Ended
BUSINESS COMBINATIONS (Tables) - Elizabeth Arden	Sep. 30, 2017
Business Acquisition [Line Items]
Allocation of Consideration	Estimated Fair Value as Previously Reported (a) Measurement Period Adjustments Fair Value as Adjusted Cash $ 41.1 $ — $ 41.1 Accounts Receivable 132.6 — 132.6 Inventories 323.3 — 323.3 Prepaid expenses and other current assets 30.7 — 30.7 Property and equipment 91.2 — 91.2 Deferred taxes, net (b) 68.7 10.0 78.7 Intangible assets (c) 336.8 (15.4 ) 321.4 Goodwill 221.7 12.3 234.0 Other assets 16.6 — 16.6 Total assets acquired $ 1,262.7 $ 6.9 $ 1,269.6 Accounts payable (116.0 ) — (116.0 ) Accrued expenses (d) (109.3 ) 1.7 (107.6 ) Other long-term liabilities (e) (3.1 ) (8.6 ) (11.7 ) Total liabilities assumed $ (228.4 ) $ (6.9 ) $ (235.3 ) Total consideration transferred $ 1,034.3 $ — $ 1,034.3 (a) As previously reported in Products Corporation's 2016 Form 10-K. (b) The Measurement Period Adjustments to deferred taxes, net related to net increases in deferred tax assets as a result of the changes to the estimated fair values and remaining useful lives of acquired trade name intangible assets and the recognition of non-qualified benefit plan obligations of Elizabeth Arden, as discussed further below. (c) The Measurement Period Adjustments to intangible assets related to a revised approach in the determination of the fair values for the acquired Elizabeth Arden trade names. During the first quarter of 2017, the Company obtained further clarity into the product portfolio acquired through the Elizabeth Arden Acquisition, and, recognizing that each brand has its own distinct profile with its own defining attributes, as well as differing expected useful lives, determined that a revised valuation approach was needed. The Company valued the acquired trade names within the Elizabeth Arden product portfolio, including Visible Difference, Elizabeth Arden Ceramide, Prevage, Eight Hour Cream, Elizabeth Arden Red Door, Elizabeth Arden Green Tea and Elizabeth Arden 5th Avenue. The Company determined the fair values of each acquired trade name using a risk-adjusted discounted cash flow approach, specifically the relief-from-royalty method. The relief-from-royalty method requires identifying the hypothetical cash flows generated by an assumed royalty rate that a third party would pay to license the trade names, and discounting them back to the Elizabeth Arden Acquisition Date. The royalty rate used in the valuation of each acquired trade name was based on a consideration of market rates for similar categories of assets. The difference between the preliminary valuation of the Elizabeth Arden trade name and the sum of the fair values of the individual trade names within the Elizabeth Arden product portfolio resulted in an increase to goodwill of $15.4 million , which was recorded in the fiscal quarter ended March 31, 2017. As a result of this revised approach, the Company recognized amortization expense of approximately $1.8 million in its Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income during the first nine months of 2017 related to the amortization of the acquired trade names from the date of acquisition through December 31, 2016. (d) The Measurement Period Adjustments to accrued expenses during the nine months ended September 30, 2017 related to changes in estimated payments for acquisition-related costs. (e) The Measurement Period Adjustments to other long-term liabilities during the nine months ended September 30, 2017 related to the recognition of the projected benefit obligation of a certain foreign non-qualified benefit plan of Elizabeth Arden.
Acquired Intangible Assets	The intangible assets acquired in the Elizabeth Arden Acquisition based on the estimate of the fair values of the identifiable intangible assets are as follows: As Previously Reported (a) Adjusted Estimated Fair Values Remaining Useful Life at the Elizabeth Arden Acquisition Date (in years) Measurement Period Adjustments (b) Fair Values Remaining Useful Life at the Elizabeth Arden Acquisition Date Trademarks, indefinite-lived $ 142.0 Indefinite $ (103.0 ) $ 39.0 Indefinite Trademarks, finite-lived 15.0 15 87.6 102.6 5 - 20 Technology 2.5 10 — 2.5 10 Customer relationships 123.0 16 — 123.0 16 License agreements 22.0 19 — 22.0 19 Distribution rights 31.0 18 — 31.0 18 Favorable lease commitments 1.3 3 — 1.3 3 Total acquired intangible assets $ 336.8 $ (15.4 ) (b) $ 321.4 (a) As previously reported in Products Corporation's 2016 Form 10-K. (b) The Measurement Period Adjustments to the Elizabeth Arden acquired trade names resulted in a $15.4 million increase to goodwill, which was recorded in the fiscal quarter ended March 31, 2017.
Pro Forma Results	The following table presents the Company's pro forma consolidated net sales and income from continuing operations before income taxes for the three and nine months ended September 30, 2016 , respectively. The unaudited pro forma results include the historical consolidated statements of operations of the Company and Elizabeth Arden, giving effect to the Elizabeth Arden Acquisition and related financing transactions as if they had occurred at the beginning of the earliest period presented. Unaudited Pro Forma Results Three Months Ended September 30, Nine Months Ended September 30, 2016 2016 Net sales $ 745.1 $ 2,058.2 Income (loss) from continuing operations, before income taxes 0.4 (22.0 )
Pro Forma Adjustments to Interest Expense	a pro forma increase in interest expense and amortization of debt issuance costs related to financing the Elizabeth Arden Acquisition and related debt restructuring transactions as summarized in the following table: Three Months Ended Nine Months Ended ($ in millions) September 30, 2016 September 30, 2016 Interest Expense Pro forma interest on 2016 Senior Credit Facilities and 6.25% Senior Notes $ 29.1 $ 86.7 Reversal of Elizabeth Arden’s historical interest expense (5.6 ) (19.5 ) Company historical interest expense, as reflected in the historical consolidated financial statements (20.3 ) (45.2 ) Total adjustment for pro forma interest expense $ 3.2 $ 22.0 Debt issuance costs Pro forma amortization of debt issuance costs $ 2.0 $ 6.1 Company historical amortization of debt issuance costs, as reflected in the historical consolidated financial statements (1.1 ) (3.3 ) Reversal of Elizabeth Arden’s historical amortization of debt issuance costs (0.4 ) (1.3 ) Total adjustment for pro forma amortization of debt issuance costs $ 0.5 $ 1.5

RESTRUCTURING CHARGES (Tables)

RESTRUCTURING CHARGES (Tables)	9 Months Ended
RESTRUCTURING CHARGES (Tables)	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Charges	A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program is presented in the following table: Restructuring Charges and Other, Net Employee Severance and Other Personnel Benefits Lease Termination and Other Costs (a) Total Restructuring Charges Inventory Adjustments (b) Other Related Charges (c) Total Restructuring and Related Charges Charges incurred through December 31, 2016 $ 31.5 $ 0.2 $ 31.7 $ 0.5 $ 2.3 $ 34.5 Charges incurred during the nine months ended September 30, 2017 10.1 4.0 14.1 0.5 1.0 15.6 Cumulative charges incurred through September 30, 2017 $ 41.6 $ 4.2 $ 45.8 $ 1.0 $ 3.3 $ 50.1 (a) Includes primarily lease termination costs of approximately $3.9 million recorded in the third quarter of 2017 related to certain Elizabeth Arden office space. (b) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income. (c) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income. A summary of the restructuring charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table: Charges incurred during the nine months ended Cumulative charges incurred through September 30, 2017 September 30, 2017 Elizabeth Arden $ 7.3 $ 13.8 Consumer 2.9 7.1 Professional 0.3 5.9 Unallocated Corporate Expenses 3.6 19.0 Total $ 14.1 $ 45.8
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 Balance at January 1, 2017 Expense (Income), Net Foreign Currency Translation Cash Non-cash Liability Balance at September 30, 2017 EA Integration Restructuring Program: (a) Employee severance and other personnel benefits $ 31.5 $ 10.1 $ — $ (27.5 ) $ — $ 14.1 Other 3.0 5.5 — (3.0 ) — 5.5 2015 Efficiency Program: (b) Employee severance and other personnel benefits 4.5 (3.2 ) — (0.9 ) — 0.4 Other 0.2 — — — — 0.2 Other immaterial actions: (c) Employee severance and other personnel benefits 2.6 0.7 — (0.8 ) — 2.5 Other 1.0 0.5 0.1 (0.1 ) — 1.5 Total restructuring reserve $ 42.8 $ 13.6 $ 0.1 $ (32.3 ) $ — $ 24.2 (a) Includes $1.5 million in charges related to inventory adjustments and other restructuring-related charges that were reflected within cost of sales and SG&A, respectively, in the Company’s September 30, 2017 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income. (b) In September 2015, the Company initiated restructuring actions to drive certain organizational efficiencies across the Company's Consumer and Professional segments (the "2015 Efficiency Program"). These actions were planned to occur through 2017 and are expected to reduce general and administrative expenses within the Consumer and Professional segments. During the third quarter of 2017, the Company performed a review of the 2015 Efficiency Program and determined that employees in certain positions that were initially identified to be eliminated would continue to be employed by the Company in varying positions in connection with integrating the Elizabeth Arden and Revlon organizations. As a result, the Company reversed approximately $3.2 million in previously accrued restructuring charges recognized in connection with the 2015 Efficiency Program. Of the total expected cash payments related to the 2015 Efficiency Program, $7.0 million was paid through September 30, 2017 , with a remaining balance of approximately $0.6 million expected to be paid by the end of 2017. A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the 2015 Efficiency Program by reportable segment is presented in the following table: 2015 Efficiency Program cumulative charges incurred through September 30, 2017 Consumer $ 3.6 Professional 3.5 Unallocated Corporate Expenses 0.5 Total $ 7.6

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
DISCONTINUED OPERATIONS (Tables)	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations	The results of the China discontinued operations are included within Income (loss) from discontinued operations, net of taxes, and relate entirely to the Consumer segment. The summary comparative financial results of discontinued operations are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net sales $ — $ — $ — $ — Income (loss) from discontinued operations, before taxes 0.7 (0.2 ) 1.6 (2.3 ) Provision for income taxes 0.3 — 0.3 — Income (loss) from discontinued operations, net of taxes 0.4 (0.2 ) 1.3 (2.3 ) Assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consist of the following: September 30, 2017 December 31, 2016 Cash and cash equivalents $ 1.3 $ 1.7 Trade receivables, net 0.2 0.2 Total current assets 1.5 1.9 Total assets $ 1.5 $ 1.9 Accounts payable $ 0.5 $ 0.5 Accrued expenses and other 3.4 3.3 Total current liabilities 3.9 3.8 Total liabilities $ 3.9 $ 3.8

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
INVENTORIES (Tables)	Sep. 30, 2017
Inventory Disclosure [Abstract]
Components of Inventories	The Company's inventory balances consist of the following: September 30, 2017 December 31, 2016 Raw materials and supplies $ 119.9 $ 72.9 Work-in-process 19.7 33.5 Finished goods 415.8 318.2 $ 555.4 $ 424.6

GOODWILL AND INTANGIBLE ASSET30

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Goodwill by Segment	The following table presents the changes in goodwill by segment during the nine months ended September 30, 2017 : Consumer Professional Elizabeth Arden Other Total Balance at January 1, 2017 $ 227.5 $ 240.3 $ 221.7 $ — $ 689.5 Measurement Period Adjustments (a) — — 12.3 — 12.3 Foreign currency translation adjustment — 1.3 — — 1.3 Balance at September 30, 2017 $ 227.5 $ 241.6 $ 234.0 $ — $ 703.1 Cumulative goodwill impairment charges (b) $ (9.7 ) $ — $ — $ (16.7 ) $ (26.4 ) (a) Refer to Note 2, "Business Combinations," for more information on the Measurement Period Adjustments related to the Elizabeth Arden Acquisition. (b) Cumulative goodwill impairment charges relate to impairments recognized in 2015 within the Consumer segment and in 2016 within the Other segment.
Summary of Finite-Lived Intangible Assets	The following tables present details of the Company's total intangible assets: September 30, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and Licenses $ 270.4 $ (67.4 ) $ 203.0 13 Customer relationships 250.3 (41.7 ) 208.6 13 Patents and Internally-Developed IP 20.8 (7.9 ) 12.9 7 Distribution rights 31.0 (2.3 ) 28.7 17 Other 1.3 (0.6 ) 0.7 2 Total finite-lived intangible assets $ 573.8 $ (119.9 ) $ 453.9 Indefinite-lived intangible assets: Trade Names $ 147.0 $ — $ 147.0 Total indefinite-lived intangible assets $ 147.0 $ — $ 147.0 Total intangible assets $ 720.8 $ (119.9 ) $ 600.9 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and Licenses $ 177.9 $ (47.9 ) $ 130.0 13 Customer relationships 247.6 (30.1 ) 217.5 14 Patents and Internally-Developed IP 20.3 (6.1 ) 14.2 8 Distribution rights 31.0 (0.5 ) 30.5 18 Other 1.3 (0.2 ) 1.1 3 Total finite-lived intangible assets $ 478.1 $ (84.8 ) $ 393.3 Indefinite-lived intangible assets: Trade Names $ 243.3 $ — $ 243.3 Total indefinite-lived intangible assets $ 243.3 $ — $ 243.3 Total intangible assets $ 721.4 $ (84.8 ) $ 636.6
Summary of Indefinite-Lived Intangible Assets	The following tables present details of the Company's total intangible assets: September 30, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and Licenses $ 270.4 $ (67.4 ) $ 203.0 13 Customer relationships 250.3 (41.7 ) 208.6 13 Patents and Internally-Developed IP 20.8 (7.9 ) 12.9 7 Distribution rights 31.0 (2.3 ) 28.7 17 Other 1.3 (0.6 ) 0.7 2 Total finite-lived intangible assets $ 573.8 $ (119.9 ) $ 453.9 Indefinite-lived intangible assets: Trade Names $ 147.0 $ — $ 147.0 Total indefinite-lived intangible assets $ 147.0 $ — $ 147.0 Total intangible assets $ 720.8 $ (119.9 ) $ 600.9 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Useful Life (in Years) Finite-lived intangible assets: Trademarks and Licenses $ 177.9 $ (47.9 ) $ 130.0 13 Customer relationships 247.6 (30.1 ) 217.5 14 Patents and Internally-Developed IP 20.3 (6.1 ) 14.2 8 Distribution rights 31.0 (0.5 ) 30.5 18 Other 1.3 (0.2 ) 1.1 3 Total finite-lived intangible assets $ 478.1 $ (84.8 ) $ 393.3 Indefinite-lived intangible assets: Trade Names $ 243.3 $ — $ 243.3 Total indefinite-lived intangible assets $ 243.3 $ — $ 243.3 Total intangible assets $ 721.4 $ (84.8 ) $ 636.6
Estimated Future Amortization Expense	The following table reflects the estimated future amortization expense, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of September 30, 2017 : Estimated Amortization Expense 2017 $ 7.4 2018 39.4 2019 36.7 2020 36.0 2021 34.9 Thereafter 299.5 Total $ 453.9

ACCRUED EXPENSES AND OTHER (Tab

ACCRUED EXPENSES AND OTHER (Tables)	9 Months Ended
ACCRUED EXPENSES AND OTHER (Tables)	Sep. 30, 2017
Payables and Accruals [Abstract]
Components of Accrued Expenses and Other	The Company's accrued expenses and other current liabilities consist of the following: September 30, 2017 December 31, 2016 Compensation and related benefits $ 54.6 $ 75.8 Advertising and promotional costs 75.4 66.7 Sales returns and allowances 50.6 51.9 Taxes 41.3 39.0 Restructuring reserve 21.9 38.0 Interest 10.3 24.4 Other 93.4 86.9 $ 347.5 $ 382.7

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
LONG-TERM DEBT (Tables)	Sep. 30, 2017
Debt Disclosure [Abstract]
Components of Long-Term Debt	The Company's debt balances consist of the following: September 30, 2017 December 31, 2016 2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs (a) $ 1,738.8 $ 1,747.8 2016 Revolving Credit Facility due 2021, net of debt issuance costs (b) 238.7 — 6.25% Senior Notes due 2024, net of debt issuance costs (c) 440.0 439.1 5.75% Senior Notes due 2021, net of debt issuance costs (d) 494.8 493.8 Spanish Government Loan due 2025 (e) 0.5 0.5 2,912.8 2,681.2 Less current portion () (256.8 ) (18.1 ) $ 2,656.0 $ 2,663.1 () At September 30, 2017 , the Company classified $256.8 million as its current portion of long-term debt, comprised primarily of $238.7 million of net borrowings under the 2016 Revolving Credit Facility and $18.0 million of amortization payments on the 2016 Term Loan Facility scheduled to be paid over the next four calendar quarters. At December 31, 2016, the Company classified $18.1 million as its current portion of long-term debt, comprised primarily of $18.0 million of amortization payments on the 2016 Term Loan Facility. (a) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 2016 Term Loan that matures on the earlier of: (x) the seventh anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes due 2021 if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200.0 million . The aggregate principal amount outstanding under the 2016 Term Loan Facility at September 30, 2017 was $1,782.0 million . (b ) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 2016 Revolving Credit Facility, which matures on the earlier of: (x) the fifth anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200.0 million . Total borrowings at face amount under the 2016 Revolving Credit Facility at September 30, 2017 were $243.9 million (excluding $10.0 million of outstanding undrawn letters of credit). (c) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 6.25% Senior Notes that mature on August 1, 2024. The aggregate principal amount outstanding under the 6.25% Senior Notes at September 30, 2017 was $450 million . (d) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding Products Corporation's 5.75% Senior Notes that mature on February 15, 2021. The aggregate principal amount outstanding under the 5.75% Senior Notes at September 30, 2017 was $500 million . (e) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Products Corporation's 2016 Form 10-K for certain details regarding the euro-denominated loan payable to the Spanish government that matures on June 30, 2025.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Fair Values of Financial Assets and Liabilities	As of September 30, 2017 , the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below: Total Level 1 Level 2 Level 3 Assets: Derivatives: FX Contracts (a) $ 0.5 $ — $ 0.5 $ — Total assets at fair value $ 0.5 $ — $ 0.5 $ — Liabilities: Derivatives: FX Contracts (a) $ 2.9 $ — $ 2.9 $ — 2013 Interest Rate Swap (b) 1.9 — 1.9 — Total liabilities at fair value $ 4.8 $ — $ 4.8 $ — As of December 31, 2016 , the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below: Total Level 1 Level 2 Level 3 Assets: Derivatives: FX Contracts (a) $ 2.3 $ — $ 2.3 $ — Total assets at fair value $ 2.3 $ — $ 2.3 $ — Liabilities: Derivatives: FX Contracts (a) $ 1.1 $ — $ 1.1 $ — 2013 Interest Rate Swap (b) 4.7 — 4.7 — Total liabilities at fair value $ 5.8 $ — $ 5.8 $ — (a) The fair value of the Company’s foreign currency forward exchange contracts ("FX Contracts") was measured based on observable market transactions for similar transactions in actively quoted markets of spot and forward rates on the respective dates. See Note 10 , “Financial Instruments." (b) The fair value of Products Corporation's 2013 Interest Rate Swap (as hereinafter defined) was measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve on the respective dates. See Note 10 , “Financial Instruments.”
Financial Liabilities Not Measured At Fair Value But For Which Fair Value Disclosure Is Required	As of September 30, 2017 , the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion $ — $ 2,615.4 $ — $ 2,615.4 $ 2,912.8 As of December 31, 2016 , the fair values and carrying values of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below: Fair Value Level 1 Level 2 Level 3 Total Carrying Value Liabilities: Long-term debt, including current portion $ — $ 2,770.9 $ — $ 2,770.9 $ 2,681.2

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of Derivative Financial Instruments in Consolidated Balance Sheet	The fair values of the Company's derivative financial instruments in its Consolidated Balance Sheets were as follows: Fair Values of Derivative Instruments Assets Liabilities Balance Sheet September 30, December 31, Balance Sheet September 30, December 31, Classification Fair Value Fair Value Classification Fair Value Fair Value Derivatives not designated as hedging instruments: FX Contracts (a) Prepaid expenses and other $ 0.5 $ 2.3 Accrued Expenses $ 2.9 $ 1.1 2013 Interest Rate Swap (b) Prepaid expenses and other — — Accrued expenses and other 1.9 3.7 Other assets — — Other long-term liabilities — 1.0 (a) The fair values of the FX Contracts at September 30, 2017 and December 31, 2016 were measured based on observable market transactions of spot and forward rates at September 30, 2017 and December 31, 2016 , respectively. (b) The fair values of the 2013 Interest Rate Swap at September 30, 2017 and December 31, 2016 were measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve at September 30, 2017 and December 31, 2016 , respectively.
Effects of Derivative Financial Instruments on Income and Other Comprehensive Income (Loss)	The effects of the Company's derivative financial instruments on its Consolidated Statements of Operations and Comprehensive (Loss) Income were as follows for the periods presented: Amount of Gain (Loss) Recognized in Other Comprehensive (Loss) Income Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Derivatives previously designated as hedging instruments: 2013 Interest Rate Swap, net of tax (a) $ 0.6 $ 0.8 $ 1.8 $ 0.1 (a) Net of tax benefit of $0.4 million and $0.5 million for the three months ended September 30, 2017 and 2016 , respectively, and $1.1 million and $0.1 million for the nine months ended September 30, 2017 and 2016 , respectively. Statement of Operations Classification Amount of Gain (Loss) Recognized in Net (Loss) Income Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Derivatives designated as hedging instruments: 2013 Interest Rate Swap Interest Expense $ (0.9 ) $ (1.0 ) $ (2.9 ) $ (3.2 ) Derivatives not designated as hedging instruments: FX Contracts Foreign currency gain (loss), net $ (2.4 ) $ (0.3 ) $ (4.0 ) $ (0.8 ) 2013 Interest Rate Swap Miscellaneous, net — — (0.1 ) —

PENSION AND POST-RETIREMENT B35

PENSION AND POST-RETIREMENT BENEFITS (Tables)	9 Months Ended
PENSION AND POST-RETIREMENT BENEFITS (Tables)	Sep. 30, 2017
Retirement Benefits [Abstract]
Components and Classification of Net Periodic Benefit (Income) Costs	The components of net periodic benefit costs (income) for the Company’s pension and the other post-retirement benefit plans for the third quarter of 2017 and 2016 were as follows: Other Three Months Ended September 30, 2017 2016 2017 2016 Net periodic benefit costs (income): Service cost $ 0.6 $ 0.1 $ — $ — Interest cost 4.9 5.2 0.1 0.1 Expected return on plan assets (7.1 ) (7.7 ) — — Amortization of actuarial loss 2.3 2.2 — — Total net periodic benefit costs (income) $ 0.7 $ (0.2 ) $ 0.1 $ 0.1 Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net periodic benefit costs (income): Cost of sales $ (2.5 ) $ (0.6 ) $ (0.8 ) $ (1.9 ) Selling, general and administrative expense 3.3 0.5 2.7 1.4 Total net periodic benefit costs (income) $ 0.8 $ (0.1 ) $ 1.9 $ (0.5 ) The components of net periodic benefit costs (income) for the Company's pension and other post-retirement benefit plans for the first nine months of 2017 and 2016 were as follows: Other Nine Months Ended September 30, 2017 2016 2017 2016 Net periodic benefit costs (income): Service cost $ 1.9 $ 0.4 $ — $ — Interest cost 14.7 15.5 0.3 0.3 Expected return on plan assets (21.4 ) (23.3 ) — — Amortization of actuarial loss 7.1 6.6 0.2 0.1 Curtailment gain (0.8 ) — — — Total net periodic benefit costs (income) 1.5 (0.8 ) 0.5 0.4 Portion allocated to Revlon Holdings (0.1 ) (0.1 ) — — $ 1.4 $ (0.9 ) $ 0.5 $ 0.4

ACCUMULATED OTHER COMPREHENSI36

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Components of Accumulated Other Comprehensive Loss	The components of accumulated other comprehensive loss as of September 30, 2017 were as follows: Foreign Currency Translation Actuarial (Loss) Gain on Post-retirement Benefits Deferred Gain (Loss) - Hedging Other Accumulated Other Comprehensive Loss Balance at January 1, 2017 $ (24.0 ) $ (224.4 ) $ (3.0 ) $ (0.3 ) $ (251.7 ) Currency translation adjustment, net of tax of $1.5 million 5.3 — — — 5.3 Amortization of pension related costs, net of tax of $1.3 million (a) — 6.1 — — 6.1 Amortization of deferred losses related to the de-designated 2013 Interest Rate Swap, net of tax benefit of $1.1 million (b) — — 1.8 — 1.8 Curtailment gain, net of tax of $0.3 million (c) — 2.6 — — 2.6 Other comprehensive income $ 5.3 $ 8.7 $ 1.8 $ — $ 15.8 Balance at September 30, 2017 $ (18.7 ) $ (215.7 ) $ (1.2 ) $ (0.3 ) $ (235.9 ) (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 discussion of the Company’s pension and other post-retirement plans. (b) See Note 10 , "Financial Instruments," for further discussion of the 2013 Interest Rate Swap. (c) As a result of the Elizabeth Arden Acquisition, the Company recognized $2.6 million in curtailment gains related to a foreign non-qualified defined benefit plan of Elizabeth Arden.
Reclassification out of Accumulated Other Comprehensive Loss	Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2017 : 2013 Interest Rate Swap Beginning accumulated losses at June 30, 2017 $ (1.8 ) Reclassifications into earnings (net of $0.4 million tax benefit) (a) 0.6 Ending accumulated losses at September 30, 2017 $ (1.2 ) 2013 Interest Rate Swap Beginning accumulated losses at December 31, 2016 $ (3.0 ) Reclassifications into earnings (net of $1.1 million tax benefit) (a) 1.8 Ending accumulated losses at September 30, 2017 $ (1.2 ) (a) Reclassified to interest expense. Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2016 : 2013 Interest Rate Swap Beginning accumulated losses at June 30, 2016 $ (4.5 ) Reclassifications into earnings (net of $0.4 million tax benefit) (a) 0.7 Change in fair value (net of $0.1 million tax benefit) 0.1 Ending accumulated losses at September 30, 2016 $ (3.7 ) 2013 Interest Rate Swap Beginning accumulated losses at December 31, 2015 $ (3.8 ) Reclassifications into earnings (net of $1.2 million tax expense) (a) 2.0 Change in fair value (net of $1.1 million tax benefit) (1.9 ) Ending accumulated losses at September 30, 2016 $ (3.7 ) (a) Reclassified to interest expense.

SEGMENT DATA AND RELATED INFO37

SEGMENT DATA AND RELATED INFORMATION (Tables)	9 Months Ended
SEGMENT DATA AND RELATED INFORMATION (Tables)	Sep. 30, 2017
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 by reportable segment for each of the three and nine months ended September 30, 2017 and 2016 . Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Segment Net Sales: Consumer $ 306.7 $ 342.8 $ 932.8 $ 1,022.3 Elizabeth Arden 248.1 135.2 639.3 135.2 Professional 107.0 118.8 320.4 357.2 Other 4.7 8.0 14.6 18.6 Total $ 666.5 $ 604.8 $ 1,907.1 $ 1,533.3 Segment Profit: Consumer $ 33.0 $ 81.0 $ 134.5 $ 220.4 Elizabeth Arden 31.6 32.5 65.5 32.5 Professional 18.9 23.7 44.5 73.4 Other (1.0 ) (0.1 ) (2.5 ) (0.9 ) Total $ 82.5 $ 137.1 $ 242.0 $ 325.4 Reconciliation: Segment Profit $ 82.5 $ 137.1 $ 242.0 $ 325.4 Less: Unallocated corporate expenses 26.5 21.9 88.1 52.3 Depreciation and amortization 37.9 28.8 111.7 81.0 Non-cash stock compensation expense 1.5 1.5 5.9 4.8 Non-Operating items: Restructuring and related charges 6.6 0.5 12.3 2.3 Acquisition and integration costs 12.7 33.5 40.2 39.5 Elizabeth Arden 2016 Business Transformation Program 0.1 1.7 0.8 1.7 Elizabeth Arden inventory purchase accounting adjustment, cost of sales — 4.2 17.2 4.2 Cutex International inventory purchase accounting adjustment, cost of sales — 0.2 — 0.3 Deferred compensation 0.3 0.8 2.0 2.6 Operating (loss) income (3.1 ) 44.0 (36.2 ) 136.7 Less: Interest Expense 38.6 27.4 110.3 69.3 Amortization of debt issuance costs 2.3 1.7 6.8 4.6 Loss on early extinguishment of debt — 16.9 — 16.9 Foreign currency (gains) losses, net (3.1 ) 1.2 (16.8 ) 6.3 Miscellaneous, net 0.3 (0.6 ) 1.8 (0.1 ) (Loss) income from continuing operations before income taxes $ (41.2 ) $ (2.6 ) $ (138.3 ) $ 39.7
Schedule of Net Sales and Long-Lived Assets by Geographic Area	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Geographic area: Net sales: United States $ 311.7 47% $ 326.1 54% $ 916.2 48% $ 836.8 55% International 354.8 53% 278.7 46% 990.9 52% 696.5 45% $ 666.5 $ 604.8 $ 1,907.1 $ 1,533.3 September 30, 2017 December 31, 2016 Long-lived assets, net: United States $ 1,478.2 84% $ 1,494.3 85% International 283.9 16% 255.4 15% $ 1,762.1 $ 1,749.7
Schedule of Net Sales by Classes of Similar Products	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Classes of similar products: Net sales: Color cosmetics $ 221.3 33% $ 245.5 41% $ 681.6 36% $ 731.7 48% Fragrance 197.6 30% 127.8 21% 487.7 26% 154.9 10% Hair care 126.0 19% 135.3 22% 383.7 20% 402.1 26% Beauty care 69.3 10% 94.1 16% 198.0 10% 236.9 15% Skin care 52.3 8% 2.1 —% 156.1 8% 7.7 1% $ 666.5 $ 604.8 $ 1,907.1 $ 1,533.3

GUARANTOR FINANCIAL INFORMATI38

GUARANTOR FINANCIAL INFORMATION (Tables)	9 Months Ended
GUARANTOR FINANCIAL INFORMATION (Tables)	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets As of September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 0.2 $ 7.1 $ 71.9 $ — $ 79.2 Trade receivables, less allowances for doubtful accounts 68.3 142.8 248.3 — 459.4 Inventories 135.6 218.1 201.7 — 555.4 Prepaid expenses and other 164.8 22.1 57.3 — 244.2 Intercompany receivables 1,063.5 810.7 133.7 (2,007.9 ) — Investment in subsidiaries 1,575.5 0.1 — (1,575.6 ) — Property, plant and equipment, net 171.4 72.6 105.1 — 349.1 Deferred income taxes 79.8 — 112.5 — 192.3 Goodwill 188.7 264.0 250.4 — 703.1 Intangible assets, net 45.4 143.2 412.3 — 600.9 Other assets 45.6 31.3 32.1 — 109.0 Total assets $ 3,538.8 $ 1,712 $ 1,625.3 $ (3,583.5 ) $ 3,292.6 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 11.8 $ — $ 11.8 Current portion of long-term debt 256.7 — 0.1 — 256.8 Accounts payable 122.4 96.2 125.8 — 344.4 Accrued expenses and other 141.0 42.2 164.3 — 347.5 Intercompany payables 738.7 798.1 471.1 (2,007.9 ) — Long-term debt 2,655.5 — 0.5 — 2,656 Other long-term liabilities 211.2 23.5 28.1 — 262.8 Total liabilities 4,125.5 960.0 801.7 (2,007.9 ) 3,879.3 Stockholder’s deficiency (586.7 ) 752.0 823.6 (1,575.6 ) (586.7 ) Total liabilities and stockholder’s deficiency $ 3,538.8 $ 1,712.0 $ 1,625.3 $ (3,583.5 ) $ 3,292.6 Condensed Consolidating Balance Sheets As of December 31, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated ASSETS Cash and cash equivalents $ 20.0 $ 34.3 $ 132.5 $ — $ 186.8 Trade receivables, less allowances for doubtful accounts 104.6 104.8 214.5 — 423.9 Inventories 96.8 150.5 177.3 — 424.6 Prepaid expenses and other 155.3 15.1 47.2 — 217.6 Intercompany receivables 790.1 635.7 127.8 (1,553.6 ) — Investment in subsidiaries 1,610.1 3.0 — (1,613.1 ) — Property, plant and equipment, net 142.1 84.0 94.4 — 320.5 Deferred income taxes 26.2 (1.1 ) 111.0 — 136.1 Goodwill 188.7 251.7 249.1 — 689.5 Intangible assets, net 49.0 149.1 438.5 — 636.6 Other assets 50.8 29.4 22.9 — 103.1 Total assets $ 3,233.7 $ 1,456.5 $ 1,615.2 $ (3,166.7 ) $ 3,138.7 LIABILITIES AND STOCKHOLDER’S DEFICIENCY Short-term borrowings $ — $ — $ 10.8 $ — $ 10.8 Current portion of long-term debt 18.0 — 0.1 — 18.1 Accounts payable 99.7 90.7 106.5 — 296.9 Accrued expenses and other 183.0 63.5 136.2 — 382.7 Intercompany payables 554.5 530.9 468.2 (1,553.6 ) — Long-term debt 2,662.6 — 0.5 — 2,663.1 Other long-term liabilities 222.7 20.3 30.9 — 273.9 Total liabilities 3,740.5 705.4 753.2 (1,553.6 ) 3,645.5 Stockholder’s deficiency (506.8 ) 751.1 862.0 (1,613.1 ) (506.8 ) Total liabilities and stockholder’s deficiency $ 3,233.7 $ 1,456.5 $ 1,615.2 $ (3,166.7 ) $ 3,138.7
Condensed Income Statement and Statement of Comprehensive Income	Condensed Consolidating Statements of Operations and Comprehensive (Loss) Income Three months ended September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 144.6 $ 206.0 $ 316.2 $ (0.3 ) $ 666.5 Cost of sales 59.5 101.1 130.0 (0.3 ) 290.3 Gross profit 85.1 104.9 186.2 — 376.2 Selling, general and administrative expenses 104.5 93.5 162.2 — 360.2 Acquisition and integration costs 11.0 0.9 0.8 — 12.7 Restructuring charges and other, net (5.4 ) 9.7 2.1 — 6.4 Operating (loss) income (25.0 ) 0.8 21.1 — (3.1 ) Other expenses (income): Intercompany interest, net (1.3 ) 0.4 0.9 — — Interest expense 38.4 — 0.2 — 38.6 Amortization of debt issuance costs 2.3 — — — 2.3 Foreign currency (gains) losses, net (1.6 ) 0.8 (2.3 ) — (3.1 ) Miscellaneous, net (10.3 ) (12.6 ) 23.2 — 0.3 Other expenses (income), net 27.5 (11.4 ) 22.0 — 38.1 (Loss) income from continuing operations before income taxes (52.5 ) 12.2 (0.9 ) — (41.2 ) (Benefit from) provision for income taxes (15.8 ) 3.2 2.6 — (10.0 ) (Loss) income from continuing operations, net of taxes (36.7 ) 9.0 (3.5 ) — (31.2 ) Income from discontinued operations, net of taxes — — 0.4 — 0.4 Equity in loss of subsidiaries 5.9 4.4 — (10.3 ) — Net (loss) income $ (30.8 ) $ 13.4 $ (3.1 ) $ (10.3 ) $ (30.8 ) Other comprehensive income (loss) 1.4 (2.7 ) (2.1 ) 4.8 1.4 Total comprehensive (loss) income $ (29.4 ) $ 10.7 $ (5.2 ) $ (5.5 ) $ (29.4 ) Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) For the Three Months Ended September 30, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 184.7 $ 168.5 $ 242.3 $ 9.3 $ 604.8 Cost of sales 47.4 82.7 104.0 9.3 243.4 Gross profit 137.3 85.8 138.3 — 361.4 Selling, general and administrative expenses 119.1 56.3 108.0 — 283.4 Acquisition and integration costs 33.3 0.2 — — 33.5 Restructuring charges and other, net 0.1 — 0.4 — 0.5 Operating (loss) income (15.2 ) 29.3 29.9 — 44.0 Other expenses (income): Intercompany interest, net (2.2 ) — 2.2 — — Interest expense 27.2 — 0.2 — 27.4 Amortization of debt issuance costs 1.7 — — — 1.7 Loss on early extinguishment of debt 16.9 — — — 16.9 Foreign currency losses (gains), net 0.4 (0.4 ) 1.2 — 1.2 Miscellaneous, net (10.3 ) (4.4 ) 14.1 — (0.6 ) Other expenses (income), net 33.7 (4.8 ) 17.7 — 46.6 (Loss) income from continuing operations before income taxes (48.9 ) 34.1 12.2 — (2.6 ) (Benefit from) provision for income taxes (8.8 ) 10.2 (1.0 ) — 0.4 (Loss) income from continuing operations, net of taxes (40.1 ) 23.9 13.2 — (3.0 ) Loss from discontinued operations, net of taxes — — (0.2 ) — (0.2 ) Equity in loss of subsidiaries 36.9 3.1 — (40.0 ) — Net (loss) income $ (3.2 ) $ 27.0 $ 13.0 $ (40.0 ) $ (3.2 ) Other comprehensive income (loss) 5.3 0.6 1.0 (1.6 ) 5.3 Total comprehensive income (loss) $ 2.1 $ 27.6 $ 14.0 $ (41.6 ) $ 2.1 Condensed Consolidating Statements of Operations and Comprehensive (Loss) Income For the Nine Months Ended September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 493.2 $ 529.2 $ 886.5 $ (1.8 ) $ 1,907.1 Cost of sales 185.5 257.4 382.5 (1.8 ) 823.6 Gross profit 307.7 271.8 504.0 — 1,083.5 Selling, general and administrative expenses 341.1 270.6 456.5 — 1,068.2 Acquisition and integration costs 35.1 2.5 2.6 — 40.2 Restructuring charges and other, net (9.1 ) 14.7 5.7 — 11.3 Operating (loss) income (59.4 ) (16.0 ) 39.2 — (36.2 ) Other expenses (income): Intercompany interest, net (5.7 ) 1.1 4.6 — — Interest expense 109.9 — 0.4 — 110.3 Amortization of debt issuance costs 6.8 — — — 6.8 Foreign currency (gains) losses, net (3.4 ) 1.3 (14.7 ) — (16.8 ) Miscellaneous, net (45.0 ) (22.4 ) 69.2 — 1.8 Other expenses (income), net 62.6 (20.0 ) 59.5 — 102.1 (Loss) income from continuing operations before income taxes (122.0 ) 4.0 (20.3 ) — (138.3 ) (Benefit from) provision for income taxes (62.2 ) 13.9 12.9 — (35.4 ) (Loss) income from continuing operations, net of taxes (59.8 ) (9.9 ) (33.2 ) — (102.9 ) Income from discontinued operations, net of taxes — — 1.3 — 1.3 Equity in loss of subsidiaries (41.8 ) 2.3 — 39.5 — Net (loss) income $ (101.6 ) $ (7.6 ) $ (31.9 ) $ 39.5 $ (101.6 ) Other comprehensive income (loss) 15.8 (9.7 ) 0.7 9.0 15.8 Total comprehensive (loss) income $ (85.8 ) $ (17.3 ) $ (31.2 ) $ 48.5 $ (85.8 ) Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) For the Nine Months Ended September 30, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net Sales $ 612.8 $ 337.1 $ 588.3 $ (4.9 ) $ 1,533.3 Cost of sales 192.6 144.9 236.2 (4.9 ) 568.8 Gross profit 420.2 192.2 352.1 — 964.5 Selling, general and administrative expenses 366.8 129.1 290.1 — 786.0 Acquisition and integration costs 38.9 0.2 0.4 — 39.5 Restructuring charges and other, net 0.1 0.7 1.5 — 2.3 Operating income 14.4 62.2 60.1 — 136.7 Other expenses (income): Intercompany interest, net (6.5 ) 0.1 6.4 — — Interest expense 68.8 — 0.5 — 69.3 Amortization of debt issuance costs 4.6 — — — 4.6 Loss on early extinguishment of debt 16.9 — — — 16.9 Foreign currency losses (gains), net 2.5 (0.7 ) 4.5 — 6.3 Miscellaneous, net (45.0 ) (0.6 ) 45.5 — (0.1 ) Other expenses (income), net 41.3 (1.2 ) 56.9 — 97.0 (Loss) income from continuing operations before income taxes (26.9 ) 63.4 3.2 — 39.7 (Benefit from) provision for income taxes (17.3 ) 36.4 (0.8 ) — 18.3 (Loss) income from continuing operations, net of taxes (9.6 ) 27.0 4.0 — 21.4 Loss from discontinued operations, net of taxes — — (2.3 ) — (2.3 ) Equity in loss of subsidiaries 28.7 (9.0 ) — (19.7 ) — Net income (loss) $ 19.1 $ 18.0 $ 1.7 $ (19.7 ) $ 19.1 Other comprehensive income (loss) 13.7 (6.9 ) (7.2 ) 14.1 13.7 Total comprehensive income (loss) $ 32.8 $ 11.1 $ (5.5 ) $ (5.6 ) $ 32.8
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2017 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (204.1 ) $ (23.2 ) $ (46.9 ) $ — $ (274.2 ) CASH FLOWS FROM INVESTING ACTIVITIES: Net cash used in investing activities $ (43.5 ) $ (2.9 ) $ (23.1 ) $ — $ (69.5 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net increase (decrease) in short-term borrowings and overdraft 2.1 (1.1 ) 0.2 — 1.2 Net borrowings under the 2016 Revolving Credit Facility 243.9 — — — 243.9 Repayments under the 2016 Term Loan Facility (13.5 ) — — — (13.5 ) Payment of financing costs (1.1 ) — — — (1.1 ) Tax withholdings related to net share settlements of restricted stock units and awards (2.5 ) — — — (2.5 ) Other financing activities (1.1 ) — (0.2 ) — (1.3 ) Net cash provided by (used in) financing activities $ 227.8 $ (1.1 ) $ — $ — $ 226.7 Effect of exchange rate changes on cash and cash equivalents — — 9.4 — 9.4 Net decrease in cash and cash equivalents (19.8 ) (27.2 ) (60.6 ) — (107.6 ) Cash and cash equivalents at beginning of period $ 20.0 $ 34.3 $ 132.5 $ — $ 186.8 Cash and cash equivalents at end of period $ 0.2 $ 7.1 $ 71.9 $ — $ 79.2 Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2016 Products Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated CASH FLOWS FROM OPERATING ACTIVITIES: Net cash used in operating activities $ (16.9 ) $ (91.4 ) $ 37.4 $ — $ (70.9 ) CASH FLOWS FROM INVESTING ACTIVITIES: Capital expenditures (23.6 ) (2.5 ) (7.0 ) — (33.1 ) Business acquisition, net of cash acquired (993.2 ) — (35.5 ) — (1,028.7 ) Proceeds from the sale of certain assets 0.1 0.4 — — 0.5 Net cash used in investing activities $ (1,016.7 ) $ (2.1 ) $ (42.5 ) $ — $ (1,061.3 ) CASH FLOWS FROM FINANCING ACTIVITIES: Net (decrease) increase in short-term borrowings and overdraft (11.2 ) 3.4 5.2 — (2.6 ) Net borrowings under the 2016 Revolving Credit Facility 65.4 — — — 65.4 Repayments under the Acquisition Term Loan (15.1 ) — — — (15.1 ) Prepayments under the 2011 Term Loan (11.5 ) — — — (11.5 ) Repayment of Old Acquisition Term Loan (658.6 ) — — — (658.6 ) Repayment of 2011 Term Loan (651.4 ) — — — (651.4 ) Borrowings under the 2016 Term Loan Facility 1,791.0 — — — 1,791.0 Proceeds from the issuance of 6.25% Senior Notes 450.0 — — — 450.0 Payment of financing costs (61.5 ) — — — (61.5 ) Tax withholdings related to net share settlements of restricted stock units and awards (2.6 ) — — — (2.6 ) Other financing activities (2.0 ) — (0.2 ) — (2.2 ) Net cash provided by financing activities $ 892.5 $ 3.4 $ 5.0 $ — $ 900.9 Effect of exchange rate changes on cash and cash equivalents — (0.5 ) 4.1 — 3.6 Net decrease in cash and cash equivalents (141.1 ) (90.6 ) 4.0 — (227.7 ) Cash and cash equivalents at beginning of period $ 141.5 $ 93.0 $ 92.4 $ — $ 326.9 Cash and cash equivalents at end of period $ 0.4 $ 2.4 $ 96.4 $ — $ 99.2

DESCRIPTION OF BUSINESS AND S39

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)segment	Sep. 30, 2016USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reporting segments \| segment	4
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in cash flows from operating activities	$ (274.2)	$ (70.9)
Increase in cash flow from financing activities	$ (226.7)	(900.9)
ASU 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in cash flows from operating activities		2.6
Increase in cash flow from financing activities		$ 2.6

BUSINESS COMBINATIONS - Additio

BUSINESS COMBINATIONS - Additional Information (Details) - USD ($)	Sep. 07, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Mar. 31, 2017	Aug. 04, 2016
Business Acquisition [Line Items]
Acquisition and integration costs		$ 12,700,000	$ 33,500,000	$ 40,200,000	$ 39,500,000
6.25% Senior Notes
Business Acquisition [Line Items]
Stated interest rate		6.25%		6.25%
Revlon Consumer Products Corporation \| 2016 Term Loan
Business Acquisition [Line Items]
Debt term	7 years			7 years
Maximum borrowing capacity	$ 1,800,000,000
Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Business Acquisition [Line Items]
Debt term	5 years			5 years
Proceeds from lines of credit	$ 35,000,000
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Business Acquisition [Line Items]
Aggregate principal amount								$ 450,000,000
Stated interest rate		6.25%		6.25%		6.25%		6.25%
Revolving credit facility \| Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Business Acquisition [Line Items]
Maximum borrowing capacity	400,000,000	$ 400,000,000		$ 400,000,000
Elizabeth Arden
Business Acquisition [Line Items]
Cash consideration	1,034,300,000
Acquisition and integration costs				38,100,000
Acquisition costs				800,000
Integration costs				37,300,000
Deferred tax liability related to acquired intangible assets							$ 54,800,000
Total acquired intangible assets	321,400,000	$ 321,400,000		$ 321,400,000
Tax basis of intangible assets	148,600,000
Elizabeth Arden \| Revlon Consumer Products Corporation
Business Acquisition [Line Items]
Acquisition, consideration transferred, cash on hand	$ 126,700,000

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Net Assets Acquired (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended		13 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Dec. 31, 2016	Sep. 07, 2016
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 703.1			$ 703.1		$ 703.1	$ 689.5
Measurement Period Adjustments [Abstract]
Goodwill				12.3
Net (loss) income	(30.8)		$ (3.2)	(101.6)	$ 19.1
Elizabeth Arden
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash								$ 41.1
Accounts Receivable								132.6
Inventories								323.3
Prepaid expenses and other current assets								30.7
Property and equipment								91.2
Deferred taxes, net								78.7
Intangible assets	$ 321.4			321.4		321.4		321.4
Goodwill								234
Other assets								16.6
Total assets acquired								1,269.6
Accounts payable								(116)
Accrued expenses								(107.6)
Other long-term liabilities								(11.7)
Total liabilities assumed								(235.3)
Total consideration transferred								1,034.3
Elizabeth Arden \| Depreciation and amortization expense adjustment, intangible assets
Measurement Period Adjustments [Abstract]
Net (loss) income			$ (1.7)	$ (1.8)	$ (4.6)
Elizabeth Arden \| Previously Reported
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash								41.1
Accounts Receivable								132.6
Inventories								323.3
Prepaid expenses and other current assets								30.7
Property and equipment								91.2
Deferred taxes, net								68.7
Intangible assets								336.8
Goodwill								221.7
Other assets								16.6
Total assets acquired								1,262.7
Accounts payable								(116)
Accrued expenses								(109.3)
Other long-term liabilities								(3.1)
Total liabilities assumed								(228.4)
Total consideration transferred								$ 1,034.3
Elizabeth Arden \| Adjustment
Measurement Period Adjustments [Abstract]
Property and equipment						0
Deferred taxes, net						10
Intangible assets		$ (15.4)				(15.4)
Goodwill						12.3
Total assets acquired						6.9
Accrued expenses						1.7
Other long-term liabilities						(8.6)
Total liabilities assumed						(6.9)
Total consideration transferred						$ 0

BUSINESS COMBINATIONS - Acquire

BUSINESS COMBINATIONS - Acquired Indefinite-lived Intangible Assets (Details) - Elizabeth Arden - Trademarks - USD ($) $ in Millions	Sep. 07, 2016	Sep. 30, 2017	Sep. 30, 2017
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived acquired intangible assets		$ 39
Previously Reported
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived acquired intangible assets	$ 142
Adjustment
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived acquired intangible assets, measurement period adjustments			$ (103)

BUSINESS COMBINATIONS - Acqui43

BUSINESS COMBINATIONS - Acquired Finite-lived Intangible Assets (Details) - USD ($) $ in Millions	Sep. 07, 2016	Mar. 31, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life			13 years	13 years
Customer relationships
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life			13 years	14 years
Distribution rights
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life			17 years	18 years
Elizabeth Arden
Acquired Finite-lived Intangible Assets [Line Items]
Total acquired intangible assets	$ 321.4		$ 321.4		$ 321.4
Elizabeth Arden \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets			102.6
Elizabeth Arden \| Technology
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets			$ 2.5
Remaining useful life			10 years
Elizabeth Arden \| Customer relationships
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets			$ 123
Remaining useful life			16 years
Elizabeth Arden \| License agreements
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets			$ 22
Remaining useful life			19 years
Elizabeth Arden \| Distribution rights
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets			$ 31
Remaining useful life			18 years
Elizabeth Arden \| Favorable lease commitments
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets			$ 1.3
Remaining useful life			3 years
Elizabeth Arden \| Minimum \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life	5 years
Elizabeth Arden \| Maximum \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life	20 years
Elizabeth Arden \| Previously Reported
Acquired Finite-lived Intangible Assets [Line Items]
Total acquired intangible assets	$ 336.8
Elizabeth Arden \| Previously Reported \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 15
Remaining useful life	15 years
Elizabeth Arden \| Previously Reported \| Technology
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 2.5
Remaining useful life	10 years
Elizabeth Arden \| Previously Reported \| Customer relationships
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 123
Remaining useful life	16 years
Elizabeth Arden \| Previously Reported \| License agreements
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 22
Remaining useful life	19 years
Elizabeth Arden \| Previously Reported \| Distribution rights
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 31
Remaining useful life	18 years
Elizabeth Arden \| Previously Reported \| Favorable lease commitments
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 1.3
Remaining useful life	3 years
Elizabeth Arden \| Adjustment
Acquired Finite-lived Intangible Assets [Line Items]
Total acquired intangible assets, measurement period adjustments		$ (15.4)			(15.4)
Elizabeth Arden \| Adjustment \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets, measurement period adjustments					$ 87.6

BUSINESS COMBINATIONS - Pro For

BUSINESS COMBINATIONS - Pro Forma Results (Details) - Elizabeth Arden - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016
Business Acquisition [Line Items]
Net sales	$ 745.1	$ 2,058.2
Income (loss) from continuing operations, before income taxes	$ 0.4	$ (22)

BUSINESS COMBINATIONS - Pro F45

BUSINESS COMBINATIONS - Pro Forma Adjustments (Details) - USD ($) $ in Millions	Sep. 07, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Aug. 04, 2016
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income		$ (30.8)	$ (3.2)	$ (101.6)	$ 19.1
6.25% Senior Notes
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Stated interest rate		6.25%		6.25%
6.25% Senior Notes \| Revlon Consumer Products Corporation
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Stated interest rate		6.25%		6.25%		6.25%	6.25%
Elizabeth Arden \| Fair Value Adjustment to Inventory
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Inventory step-up in fair value	$ 38
Elizabeth Arden \| Cost of Sales Adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income		$ 4.2		$ 4.2
Elizabeth Arden \| Acquisition Cost Adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			58.1
Elizabeth Arden \| Integration Cost Adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income					64.7
Elizabeth Arden \| Depreciation and amortization expense adjustment, property and equipment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			0		1.4
Elizabeth Arden \| Depreciation and amortization expense adjustment, intangible assets
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(1.7)	$ (1.8)	(4.6)
Elizabeth Arden \| Interest expense on new debt
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			29.1		86.7
Elizabeth Arden \| Reversal of acquiree's interest expense
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(5.6)		(19.5)
Elizabeth Arden \| Reversal of acquirer's interest expense
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(20.3)		(45.2)
Elizabeth Arden \| Interest expense adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			3.2		22
Elizabeth Arden \| Amortization of debt issuance costs on new debt
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			2		6.1
Elizabeth Arden \| Reversal of acquirer's amortization of debt issuance costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(1.1)		(3.3)
Elizabeth Arden \| Reversal of acquiree's amortization of debt issuance costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(0.4)		(1.3)
Elizabeth Arden \| Amortization of debt issuance costs adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			$ 0.5		$ 1.5

RESTRUCTURING CHARGES - Additio

RESTRUCTURING CHARGES - Additional Information (Details) $ in Millions	1 Months Ended	9 Months Ended
	Dec. 31, 2016job_position	Sep. 30, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Payments for restructuring		$ 32.3
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| job_position	350
Payments for restructuring		30.5
EA Integration Restructuring Program \| Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		65
Effect on future cash flows		65
EA Integration Restructuring Program \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		75
Effect on future cash flows		75
EA Integration Restructuring Program \| Employee-related costs
Restructuring Cost and Reserve [Line Items]
Payments for restructuring		27.5
EA Integration Restructuring Program \| Employee-related costs \| Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		40
EA Integration Restructuring Program \| Employee-related costs \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		50
EA Integration Restructuring Program \| Lease termination costs
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		15
EA Integration Restructuring Program \| Other
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		10
Payments for restructuring		$ 3

RESTRUCTURING CHARGES - Restruc

RESTRUCTURING CHARGES - Restructuring and Related Charges (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	$ 15.6	$ 34.5
Cumulative charges incurred	50.1
EA Integration Restructuring Program \| Employee Severance and Other Personnel Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	10.1	31.5
Cumulative charges incurred	41.6
EA Integration Restructuring Program \| Lease Termination and Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	4	0.2
Cumulative charges incurred	4.2
EA Integration Restructuring Program \| Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	14.1	31.7
Cumulative charges incurred	45.8
EA Integration Restructuring Program \| Inventory Adjustments
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	0.5	0.5
Cumulative charges incurred	1
EA Integration Restructuring Program \| Other Related Charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	1	$ 2.3
Cumulative charges incurred	3.3
EA Integration Restructuring Program \| Lease termination costs
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.9
2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	7.6
Operating segments \| Elizabeth Arden \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	7.3
Cumulative charges incurred	13.8
Operating segments \| Consumer \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	2.9
Cumulative charges incurred	7.1
Operating segments \| Consumer \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.6
Operating segments \| Professional \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	0.3
Cumulative charges incurred	5.9
Operating segments \| Professional \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.5
Corporate \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other	3.6
Cumulative charges incurred	19
Corporate \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	$ 0.5

RESTRUCTURING CHARGES - Restr48

RESTRUCTURING CHARGES - Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended		25 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	$ 24.2			$ 42.8
Expense (Income), Net				13.6
Foreign Currency Translation				0.1
Cash utilized, net				(32.3)
Non-cash utilized, net				0
Liability Balance at September 30, 2017		$ 24.2		24.2		$ 24.2
EA Integration Restructuring Program
Restructuring Reserve [Roll Forward]
Cash utilized, net				(30.5)
EA Integration Restructuring Program \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	14.1			31.5
Expense (Income), Net				10.1
Foreign Currency Translation				0
Cash utilized, net				(27.5)
Non-cash utilized, net				0
Liability Balance at September 30, 2017		14.1		14.1		14.1
EA Integration Restructuring Program \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	5.5			3
Expense (Income), Net				5.5
Foreign Currency Translation				0
Cash utilized, net				(3)
Non-cash utilized, net				0
Liability Balance at September 30, 2017		5.5		5.5		5.5
Expected restructuring and related charges		10		10		10
EA Integration Restructuring Program \| Inventory adjustments and other restructuring
Restructuring Reserve [Roll Forward]
Expense (Income), Net				1.5
2015 Efficiency Program
Restructuring Reserve [Roll Forward]
Cash utilized, net						(7)
Financial Benefit		3.2
2015 Efficiency Program \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	0.4			4.5
Expense (Income), Net				(3.2)
Foreign Currency Translation				0
Cash utilized, net				(0.9)
Non-cash utilized, net				0
Liability Balance at September 30, 2017		0.4		0.4		0.4
2015 Efficiency Program \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	0.2			0.2
Expense (Income), Net				0
Foreign Currency Translation				0
Cash utilized, net				0
Non-cash utilized, net				0
Liability Balance at September 30, 2017		0.2		0.2		0.2
Other immaterial actions \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	2.5			2.6
Expense (Income), Net				0.7
Foreign Currency Translation				0
Cash utilized, net				(0.8)
Non-cash utilized, net				0
Liability Balance at September 30, 2017		2.5		2.5		2.5
Other immaterial actions \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017	1.5			1
Expense (Income), Net				0.5
Foreign Currency Translation				0.1
Cash utilized, net				(0.1)
Non-cash utilized, net				0
Liability Balance at September 30, 2017		1.5		1.5		$ 1.5
Forecast \| 2015 Efficiency Program
Restructuring Reserve [Roll Forward]
Cash utilized, net	$ (0.6)
Segment reconciling items \| Elizabeth Arden
Restructuring Reserve [Roll Forward]
Elizabeth Arden 2016 Business Transformation Program		$ 0.1	$ 1.7	$ 0.8	$ 1.7

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Statement Disclosures [Abstract]
Income (loss) from discontinued operations, net of taxes	$ 0.4	$ (0.2)	$ 1.3	$ (2.3)
Disposed of by sale \| Operations in China
Income Statement Disclosures [Abstract]
Net sales	0	0	0	0
Income (loss) from discontinued operations, before taxes	0.7	(0.2)	1.6	(2.3)
Provision for income taxes	0.3	0	0.3	0
Income (loss) from discontinued operations, net of taxes	0.4	$ (0.2)	1.3	$ (2.3)
Balance Sheet Disclosures [Abstract]
Cash and cash equivalents	1.3		1.3		$ 1.7
Trade receivables, net	0.2		0.2		0.2
Total current assets	1.5		1.5		1.9
Total assets	1.5		1.5		1.9
Accounts payable	0.5		0.5		0.5
Accrued expenses and other	3.4		3.4		3.3
Total current liabilities	3.9		3.9		3.8
Total liabilities	$ 3.9		$ 3.9		$ 3.8

INVENTORIES - Components of Inv

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 119.9	$ 72.9
Work-in-process	19.7	33.5
Finished goods	415.8	318.2
Inventories	$ 555.4	$ 424.6

GOODWILL AND INTANGIBLE ASSET51

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Goodwill by Segment (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017
Goodwill [Roll Forward]
Beginning Balance	$ 689.5
Goodwill	12.3
Foreign currency translation adjustment	1.3
Ending Balance	703.1
Cumulative goodwill impairment charges	(26.4)
Operating segments \| Consumer
Goodwill [Roll Forward]
Beginning Balance	227.5
Goodwill	0
Foreign currency translation adjustment	0
Ending Balance	227.5
Cumulative goodwill impairment charges	(9.7)
Operating segments \| Professional
Goodwill [Roll Forward]
Beginning Balance	240.3
Goodwill	0
Foreign currency translation adjustment	1.3
Ending Balance	241.6
Cumulative goodwill impairment charges	0
Operating segments \| Elizabeth Arden
Goodwill [Roll Forward]
Beginning Balance	221.7
Goodwill	12.3
Foreign currency translation adjustment	0
Ending Balance	234
Cumulative goodwill impairment charges	0
Operating segments \| Other
Goodwill [Roll Forward]
Beginning Balance	0
Goodwill	0
Foreign currency translation adjustment	0
Ending Balance	0
Cumulative goodwill impairment charges	$ (16.7)

GOODWILL AND INTANGIBLE ASSET52

GOODWILL AND INTANGIBLE ASSETS, NET - Summary of Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 573.8		$ 573.8		$ 478.1
Finite-lived intangible assets, accumulated amortization	(119.9)		(119.9)		(84.8)
Finite-lived intangible assets, net carrying amount	453.9		453.9		393.3
Amortization expense	10.4	$ 6.2	32.6	$ 18.2
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	147		147		243.3
Intangible assets, gross carrying amount	720.8		720.8		721.4
Intangible assets, net carrying amount	600.9		600.9		636.6
Total indefinite-lived intangible assets
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	147		147		243.3
Trademarks and Licenses
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	270.4		270.4		177.9
Finite-lived intangible assets, accumulated amortization	(67.4)		(67.4)		(47.9)
Finite-lived intangible assets, net carrying amount	203		$ 203		$ 130
Weighted average useful life			13 years		13 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	250.3		$ 250.3		$ 247.6
Finite-lived intangible assets, accumulated amortization	(41.7)		(41.7)		(30.1)
Finite-lived intangible assets, net carrying amount	208.6		$ 208.6		$ 217.5
Weighted average useful life			13 years		14 years
Patents and Internally-Developed IP
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	20.8		$ 20.8		$ 20.3
Finite-lived intangible assets, accumulated amortization	(7.9)		(7.9)		(6.1)
Finite-lived intangible assets, net carrying amount	12.9		$ 12.9		$ 14.2
Weighted average useful life			7 years		8 years
Distribution rights
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	31		$ 31		$ 31
Finite-lived intangible assets, accumulated amortization	(2.3)		(2.3)		(0.5)
Finite-lived intangible assets, net carrying amount	28.7		$ 28.7		$ 30.5
Weighted average useful life			17 years		18 years
Other
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	1.3		$ 1.3		$ 1.3
Finite-lived intangible assets, accumulated amortization	(0.6)		(0.6)		(0.2)
Finite-lived intangible assets, net carrying amount	$ 0.7		$ 0.7		$ 1.1
Weighted average useful life			2 years		3 years

GOODWILL AND INTANGIBLE ASSET53

GOODWILL AND INTANGIBLE ASSETS, NET - Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 7.4
2,018	39.4
2,019	36.7
2,020	36
2,021	34.9
Thereafter	299.5
Finite-lived intangible assets, net carrying amount	$ 453.9	$ 393.3

ACCRUED EXPENSES AND OTHER - Co

ACCRUED EXPENSES AND OTHER - Components of Accrued Expenses and Other (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Compensation and related benefits	$ 54.6	$ 75.8
Advertising and promotional costs	75.4	66.7
Sales returns and allowances	50.6	51.9
Taxes	41.3	39
Restructuring reserve	21.9	38
Interest	10.3	24.4
Other	93.4	86.9
Accrued expenses and other	$ 347.5	$ 382.7

LONG-TERM DEBT - Components of

LONG-TERM DEBT - Components of Long-term Debt (Details) - USD ($)	Sep. 07, 2016	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Aug. 04, 2016
Debt Instrument [Line Items]
Long-term debt		$ 2,912,800,000		$ 2,681,200,000
Less current portion		256,800,000		18,100,000
Long-term debt		2,656,000,000		2,663,100,000
2016 Term Loan
Debt Instrument [Line Items]
Long-term debt		1,738,800,000		1,747,800,000
2016 Term Loan \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Long-term Debt, Gross		1,782,000,000
Less current portion		18,000,000		18,000,000
Amount by which available liquidity does not exceed principal amount of other debt		200,000,000
Long-term debt, net of discount		$ 1,782,000,000
Debt term	7 years	7 years
Debt alternate term		91 days
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt		$ 238,700,000		0
Less current portion		238,700,000
2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Long-term Debt, Gross		243,900,000
Amount by which available liquidity does not exceed principal amount of other debt		$ 200,000,000
Debt term	5 years	5 years
Debt alternate term		91 days
6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate		6.25%
Long-term Debt, Gross		$ 450,000,000
Long-term debt		$ 440,000,000		439,100,000
6.25% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate		6.25%	6.25%		6.25%
5.75% Senior Notes
Debt Instrument [Line Items]
Stated interest rate		5.75%
Long-term Debt, Gross		$ 500,000,000
Long-term debt		494,800,000		493,800,000
5.75% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate			5.75%
Spanish Government Loan
Debt Instrument [Line Items]
Long-term debt		$ 500,000		$ 500,000

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Details) - USD ($)	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 07, 2016	Aug. 04, 2016
Debt Instrument [Line Items]
Principal outstanding	$ 2,912,800,000		$ 2,681,200,000
2016 Term Loan
Debt Instrument [Line Items]
Principal outstanding	1,738,800,000		1,747,800,000
2016 Term Loan \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Long-term Debt, Gross	1,782,000,000
Long-term debt, net of discount	1,782,000,000
Maximum borrowing capacity				$ 1,800,000,000
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Principal outstanding	238,700,000		0
2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Long-term Debt, Gross	243,900,000
Outstanding checks	20,500,000
6.25% Senior Notes
Debt Instrument [Line Items]
Long-term Debt, Gross	450,000,000
Principal outstanding	$ 440,000,000		439,100,000
Stated interest rate	6.25%
6.25% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate	6.25%	6.25%			6.25%
5.75% Senior Notes
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 500,000,000
Principal outstanding	$ 494,800,000		$ 493,800,000
Stated interest rate	5.75%
5.75% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate		5.75%
Revolving credit facility \| 2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 400,000,000			$ 400,000,000
Calculated borrowing base	400,000,000
Remaining borrowing capacity	125,600,000
Sublimit, letters of credit \| 2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Amount outstanding	$ 10,000,000

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Assets:
FX Contracts	$ 0.5	$ 2.3
Total assets at fair value	0.5	2.3
Liabilities:
FX Contracts	2.9	1.1
2013 Interest Rate Swap	1.9	4.7
Total liabilities at fair value	4.8	5.8
Level 1
Assets:
FX Contracts	0	0
Total assets at fair value	0	0
Liabilities:
FX Contracts	0	0
2013 Interest Rate Swap	0	0
Total liabilities at fair value	0	0
Level 2
Assets:
FX Contracts	0.5	2.3
Total assets at fair value	0.5	2.3
Liabilities:
FX Contracts	2.9	1.1
2013 Interest Rate Swap	1.9	4.7
Total liabilities at fair value	4.8	5.8
Level 3
Assets:
FX Contracts	0	0
Total assets at fair value	0	0
Liabilities:
FX Contracts	0	0
2013 Interest Rate Swap	0	0
Total liabilities at fair value	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Sch58

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Liabilities:
Fair Value, Long-term debt, including current portion	$ 2,615.4	$ 2,770.9
Carrying Value, Long-term debt, including current portion	2,912.8	2,681.2
Level 1
Liabilities:
Fair Value, Long-term debt, including current portion	0	0
Level 2
Liabilities:
Fair Value, Long-term debt, including current portion	2,615.4	2,770.9
Level 3
Liabilities:
Fair Value, Long-term debt, including current portion	$ 0	$ 0

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($)	1 Months Ended
	May 31, 2015	Nov. 30, 2013	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Sep. 07, 2016	Aug. 04, 2016	Jun. 30, 2016	Dec. 31, 2015
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes			$ 10,000,000		$ 10,400,000
Fair value of derivative liability			1,900,000		4,700,000
Accumulated income (loss)			586,700,000		506,800,000
Fair value of assets			$ 500,000		2,300,000
6.25% Senior Notes
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate			6.25%
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate			6.25%	6.25%				6.25%
Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated income (loss)			$ 1,200,000		3,000,000
Foreign exchange contracts
Fair Value Measurements Of Financial Instruments [Line Items]
Derivative, notional amount			162,500,000		$ 79,600,000
Interest rate swap
Fair Value Measurements Of Financial Instruments [Line Items]
Derivative, notional amount		$ 400,000,000	400,000,000
Floor interest rate (percent)		1.00%			0.75%
Term of contract	3 years	3 years
Fixed interest rate (percent)	2.0709%
Fixed interest rate on debt (percent)	5.5709%
Fair value of derivative liability			1,900,000
Accumulated income (loss)			(1,200,000)
Accumulated deferred losses, gross			2,100,000				$ 6,300,000
Interest rate swap \| Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated income (loss)			1,200,000	$ 1,800,000		$ 3,700,000	$ 3,900,000		$ 4,500,000	$ 3,800,000
Standby letters of credit which support Products Corporation self insurance programs
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes			$ 6,800,000		$ 7,300,000

FINANCIAL INSTRUMENTS - Fair Va

FINANCIAL INSTRUMENTS - Fair Value of Derivative Financial Instruments in Consolidated Balance Sheet (Details) - Derivatives not designated as hedging instruments - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Interest rate swap \| Prepaid expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative asset	$ 0	$ 0
Interest rate swap \| Other assets
Derivative Instruments [Abstract]
Fair value of gross derivative asset	0	0
Interest rate swap \| Accrued expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	1.9	3.7
Interest rate swap \| Other long-term liabilities
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	0	1
Foreign exchange contracts \| Prepaid expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative asset	0.5	2.3
Foreign exchange contracts \| Accrued expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	$ 2.9	$ 1.1

FINANCIAL INSTRUMENTS - Effects

FINANCIAL INSTRUMENTS - Effects of Derivative Financial Instruments, Other Comprehensive Income (Loss) and Net Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive income	$ 1.4	$ 5.3	$ 15.8	[1]	$ 13.7
Revaluation of derivative financial instruments, net of reclassifications into earnings, tax expense (benefit)	(0.4)	0.5	(1.1)		0.1
Interest rate swap \| Derivatives designated as hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in other comprehensive income		0.8			0.1
Interest rate swap \| Derivatives designated as hedging instruments \| Interest Expense
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in net income	(0.9)	(1)	(2.9)		(3.2)
Interest rate swap \| Derivatives not designated as hedging instruments \| Miscellaneous, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in net income	0	0	(0.1)		0
Foreign exchange contracts \| Derivatives not designated as hedging instruments \| Foreign currency gain (loss), net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in net income	(2.4)	(0.3)	(4)		(0.8)
Deferred gain - hedging \| Reclassification out of Accumulated Other Comprehensive Income (Loss) \| Interest rate swap \| Interest Expense
Derivative Instruments, Gain (Loss) [Line Items]
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent		$ (0.7)			$ (2)
Other comprehensive income			1.8
Deferred gain - hedging \| Reclassification out of Accumulated Other Comprehensive Income (Loss) \| Interest rate swap \| Derivatives designated as hedging instruments \| Interest Expense
Derivative Instruments, Gain (Loss) [Line Items]
Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent	$ (0.6)
Deferred Gain (Loss) - Hedging - amortization of deferred gains (losses) related to the de-designated 2013 Interest Rate Swap
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive income			1.8
Deferred Gain (Loss) - Hedging - amortization of deferred gains (losses) related to the de-designated 2013 Interest Rate Swap \| Interest rate swap \| Derivatives designated as hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive income			$ 1.8

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

PENSION AND POST-RETIREMENT B62

PENSION AND POST-RETIREMENT BENEFITS - Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	$ 0.8	$ (0.1)	$ 1.9	$ (0.5)	$ 0.6
Cost of sales
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	(2.5)	(0.6)	(0.8)	(1.9)
Selling, general and administrative expense
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	3.3	0.5	2.7	1.4
Pension Plans
Net periodic benefit (income) costs:
Service cost	0.6	0.1	1.9	0.4
Interest cost	4.9	5.2	14.7	15.5
Expected return on plan assets	(7.1)	(7.7)	(21.4)	(23.3)
Amortization of actuarial loss	2.3	2.2	7.1	6.6
Curtailment gain			(0.8)	0
Net periodic benefit (income) costs, before allocation			1.5	(0.8)
Portion allocated to Revlon Holdings			(0.1)	(0.1)
Net periodic benefit (income) costs	0.7	(0.2)	1.4	(0.9)
Other Post-Retirement Benefit Plans
Net periodic benefit (income) costs:
Service cost	0	0	0	0
Interest cost	0.1	0.1	0.3	0.3
Expected return on plan assets	0	0	0	0
Amortization of actuarial loss	0	0	0.2	0.1
Curtailment gain			0	0
Net periodic benefit (income) costs, before allocation			0.5	0.4
Portion allocated to Revlon Holdings			0	0
Net periodic benefit (income) costs	$ 0.1	$ 0.1	$ 0.5	$ 0.4

PENSION AND POST-RETIREMENT B63

PENSION AND POST-RETIREMENT BENEFITS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ (0.8)	$ 0.1	$ (1.9)	$ 0.5		$ (0.6)
Estimated contributions in next fiscal year	10		10
Forecast
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs					$ (3)
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	(0.7)	0.2	(1.4)	0.9
Employer contributions	1.7		5.2
Other Post-Retirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	(0.1)	$ (0.1)	(0.5)	$ (0.4)
Employer contributions	$ 0.2		$ 0.6

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
(Benefit from) provision for income taxes	$ (10)	$ 0.4	$ (35.4)	$ 18.3
Increase (decrease) in provision for income taxes	$ (10.4)		$ (53.7)
Statutory income tax rate	35.00%		35.00%

ACCUMULATED OTHER COMPREHENSI65

ACCUMULATED OTHER COMPREHENSIVE LOSS - Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance				$ (506.8)
Other comprehensive income		$ 1.4	$ 5.3	15.8	[1]	$ 13.7
Ending balance		(586.7)		(586.7)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance				(251.7)
Other comprehensive income	[1]			15.8
Ending balance		(235.9)		(235.9)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance				(24)
Other comprehensive income				5.3
Ending balance		(18.7)		(18.7)
Other comprehensive income (loss), tax benefit (expense)				(1.5)
Actuarial (Loss) Gain on Post-retirement Benefits
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance				(224.4)
Other comprehensive income				8.7
Ending balance		(215.7)		(215.7)
Actuarial (Loss) Gain on Post-retirement Benefits - Amortization of pension related costs
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income				6.1
Other comprehensive income (loss), tax benefit (expense)				(1.3)
Actuarial (Loss) Gain on Post-retirement Benefits - Net gain (loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income				2.6
Other comprehensive income (loss), tax benefit (expense)				(0.3)
Deferred Gain (Loss) - Hedging
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance				(3)
Ending balance		(1.2)		(1.2)
Deferred Gain (Loss) - Hedging - amortization of deferred gains (losses) related to the de-designated 2013 Interest Rate Swap
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income				1.8
Other comprehensive income (loss), tax benefit (expense)				1.1
Other
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance				(0.3)
Other comprehensive income				0
Ending balance		$ (0.3)		$ (0.3)

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

ACCUMULATED OTHER COMPREHENSI66

ACCUMULATED OTHER COMPREHENSIVE LOSS - Reclassification out of Accumulated Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other comprehensive loss, net	$ 1.4	$ 5.3	$ 15.8	[1]	$ 13.7
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance			(506.8)
Ending balance	(586.7)		(586.7)
Interest rate swap
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Ending balance	1.2		1.2
Deferred gain - hedging
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance			(3)
Ending balance	(1.2)		(1.2)
Deferred gain - hedging \| Interest rate swap
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(1.8)	(4.5)			(3.8)
Ending balance	(1.2)	(3.7)	(1.2)		(3.7)
Deferred gain - hedging \| Interest rate swap \| Reclassification out of Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Change in fair value, net of tax		0.1			(1.9)
Other Comprehensive Income (Loss), Tax [Abstract]
Change in fair value - tax expense (benefit)		0.1			1.1
Deferred gain - hedging \| Interest rate swap \| Interest Expense \| Reclassification out of Accumulated Other Comprehensive Income (Loss)
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other comprehensive loss, net			1.8
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Reclassifications into earnings, net of tax		0.7			2
Other Comprehensive Income (Loss), Tax [Abstract]
Reclassifications into earnings - tax expense (benefit)	0.4	$ 0.4	$ 1.1		$ (1.2)
Derivatives designated as hedging instruments \| Deferred gain - hedging \| Interest rate swap \| Interest Expense \| Reclassification out of Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Reclassifications into earnings, net of tax	$ 0.6

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

SEGMENT DATA AND RELATED INFO67

SEGMENT DATA AND RELATED INFORMATION - Net Sales and Segment Profit (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Net sales	$ 666.5	$ 604.8	$ 1,907.1	$ 1,533.3
Segment profit	(3.1)	44	(36.2)	136.7
Depreciation and amortization			111.7	81
Non-Operating items:
Restructuring and related charges	6.4	0.5	11.3	2.3
Acquisition and integration costs	12.7	33.5	40.2	39.5
Interest expense	38.6	27.4	110.3	69.3
Amortization of debt issuance costs	2.3	1.7	6.8	4.6
Loss on early extinguishment of debt, net	0	16.9	0	16.9
Foreign currency (gains) losses, net	(3.1)	1.2	(16.8)	6.3
Miscellaneous, net	0.3	(0.6)	1.8	(0.1)
(Loss) income from continuing operations before income taxes	(41.2)	(2.6)	(138.3)	39.7
Operating segments
Segment Reporting Information [Line Items]
Net sales	666.5	604.8	1,907.1	1,533.3
Segment profit	82.5	137.1	242	325.4
Corporate
Segment Reporting Information [Line Items]
Unallocated corporate expenses	26.5	21.9	88.1	52.3
Segment reconciling items
Segment Reporting Information [Line Items]
Depreciation and amortization	37.9	28.8	111.7	81
Non-cash stock compensation expense	1.5	1.5	5.9	4.8
Non-Operating items:
Restructuring and related charges	6.6	0.5	12.3	2.3
Acquisition and integration costs	12.7	33.5	40.2	39.5
Inventory purchase accounting adjustment, cost of sales	0	0.2	0	0.3
Deferred compensation	0.3	0.8	2	2.6
Consumer \| Operating segments
Segment Reporting Information [Line Items]
Net sales	306.7	342.8	932.8	1,022.3
Segment profit	33	81	134.5	220.4
Elizabeth Arden \| Operating segments
Segment Reporting Information [Line Items]
Net sales	248.1	135.2	639.3	135.2
Segment profit	31.6	32.5	65.5	32.5
Professional \| Operating segments
Segment Reporting Information [Line Items]
Net sales	107	118.8	320.4	357.2
Segment profit	18.9	23.7	44.5	73.4
Other \| Operating segments
Segment Reporting Information [Line Items]
Net sales	4.7	8	14.6	18.6
Segment profit	(1)	(0.1)	(2.5)	(0.9)
Elizabeth Arden
Non-Operating items:
Acquisition and integration costs			38.1
Elizabeth Arden \| Segment reconciling items
Non-Operating items:
Elizabeth Arden 2016 Business Transformation Program	0.1	1.7	0.8	1.7
Inventory purchase accounting adjustment, cost of sales	$ 0	$ 4.2	$ 17.2	$ 4.2

SEGMENT DATA AND RELATED INFO68

SEGMENT DATA AND RELATED INFORMATION - Additional Information (Details)	Sep. 30, 2017country
International
Segment Reporting Information [Line Items]
Number of countries in which entity operates	27

SEGMENT DATA AND RELATED INFO69

SEGMENT DATA AND RELATED INFORMATION - Schedule of Net Sales and Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 666.5	$ 604.8	$ 1,907.1	$ 1,533.3
Long-lived assets, net	1,762.1		1,762.1		$ 1,749.7
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 311.7	$ 326.1	$ 916.2	$ 836.8
Percentage of net sales by geographic location (percent)	47.00%	54.00%	48.00%	55.00%
Long-lived assets, net	$ 1,478.2		$ 1,478.2		$ 1,494.3
Percentage of long-lived assets, net by geographic location (percent)	84.00%		84.00%		85.00%
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 354.8	$ 278.7	$ 990.9	$ 696.5
Percentage of net sales by geographic location (percent)	53.00%	46.00%	52.00%	45.00%
Long-lived assets, net	$ 283.9		$ 283.9		$ 255.4
Percentage of long-lived assets, net by geographic location (percent)	16.00%		16.00%		15.00%

SEGMENT DATA AND RELATED INFO70

SEGMENT DATA AND RELATED INFORMATION - Schedule of Net Sales by Classes of Similar Products (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue from External Customer [Line Items]
Net sales	$ 666.5	$ 604.8	$ 1,907.1	$ 1,533.3
Color cosmetics
Revenue from External Customer [Line Items]
Net sales	$ 221.3	$ 245.5	$ 681.6	$ 731.7
Percentage of net sales by classes of similar products	33.00%	41.00%	36.00%	48.00%
Fragrance
Revenue from External Customer [Line Items]
Net sales	$ 197.6	$ 127.8	$ 487.7	$ 154.9
Percentage of net sales by classes of similar products	30.00%	21.00%	26.00%	10.00%
Hair care
Revenue from External Customer [Line Items]
Net sales	$ 126	$ 135.3	$ 383.7	$ 402.1
Percentage of net sales by classes of similar products	19.00%	22.00%	20.00%	26.00%
Beauty care
Revenue from External Customer [Line Items]
Net sales	$ 69.3	$ 94.1	$ 198	$ 236.9
Percentage of net sales by classes of similar products	10.00%	16.00%	10.00%	15.00%
Skin care
Revenue from External Customer [Line Items]
Net sales	$ 52.3	$ 2.1	$ 156.1	$ 7.7
Percentage of net sales by classes of similar products	8.00%	0.00%	8.00%	1.00%

CONTINGENCIES - Additional Info

CONTINGENCIES - Additional Information (Details)	Aug. 04, 2016lawsuit
Commitments and Contingencies Disclosure [Abstract]
Number of lawsuits	5

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Reimbursement Agreements termination notice period	90 days
Insurance program renewal period	5 years
Reimbursement Agreements
Related Party Transaction [Line Items]
Expenses related party	$ 3.6	$ 1.3
Receivable from related party	0.5
Payable to related party			$ 0.2
Majority Shareholder \| Related party expense, coupon redemptions
Related Party Transaction [Line Items]
Expenses related party	24.4	35.1
Majority Shareholder \| Related party expense, coupon redemption processing
Related Party Transaction [Line Items]
Expenses related party	0.2	$ 0.3
Majority Shareholder \| Related party expense, other fees
Related Party Transaction [Line Items]
Expenses related party	$ 0.3

GUARANTOR FINANCIAL INFORMATI73

GUARANTOR FINANCIAL INFORMATION - Condensed Balance Sheet Statement (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 79.2	$ 186.8	$ 99.2	$ 326.9
Trade receivables, less allowances for doubtful accounts	459.4	423.9
Inventories	555.4	424.6
Prepaid expenses and other	244.2	217.6
Intercompany receivables	0	0
Investment in subsidiaries	0	0
Property, plant and equipment, net	349.1	320.5
Deferred income taxes	192.3	136.1
Goodwill	703.1	689.5
Intangible assets, net	600.9	636.6
Other assets	109	103.1
Total assets	3,292.6	3,138.7
Short-term borrowings	11.8	10.8
Current portion of long-term debt	256.8	18.1
Accounts payable	344.4	296.9
Accrued expenses and other	347.5	382.7
Intercompany payables	0	0
Long-term debt	2,656	2,663.1
Other long-term liabilities	262.8	273.9
Total liabilities	3,879.3	3,645.5
Total stockholder's deficiency	(586.7)	(506.8)
Total liabilities and stockholder’s deficiency	3,292.6	3,138.7
Eliminations
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Trade receivables, less allowances for doubtful accounts	0	0
Inventories	0	0
Prepaid expenses and other	0	0
Intercompany receivables	(2,007.9)	(1,553.6)
Investment in subsidiaries	(1,575.6)	(1,613.1)
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	(3,583.5)	(3,166.7)
Short-term borrowings	0	0
Current portion of long-term debt	0	0
Accounts payable	0	0
Accrued expenses and other	0	0
Intercompany payables	(2,007.9)	(1,553.6)
Long-term debt	0	0
Other long-term liabilities	0	0
Total liabilities	(2,007.9)	(1,553.6)
Total stockholder's deficiency	(1,575.6)	(1,613.1)
Total liabilities and stockholder’s deficiency	(3,583.5)	(3,166.7)
Products Corporation \| Reportable Legal Entities
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	0.2	20	0.4	141.5
Trade receivables, less allowances for doubtful accounts	68.3	104.6
Inventories	135.6	96.8
Prepaid expenses and other	164.8	155.3
Intercompany receivables	1,063.5	790.1
Investment in subsidiaries	1,575.5	1,610.1
Property, plant and equipment, net	171.4	142.1
Deferred income taxes	79.8	26.2
Goodwill	188.7	188.7
Intangible assets, net	45.4	49
Other assets	45.6	50.8
Total assets	3,538.8	3,233.7
Short-term borrowings	0	0
Current portion of long-term debt	256.7	18
Accounts payable	122.4	99.7
Accrued expenses and other	141	183
Intercompany payables	738.7	554.5
Long-term debt	2,655.5	2,662.6
Other long-term liabilities	211.2	222.7
Total liabilities	4,125.5	3,740.5
Total stockholder's deficiency	(586.7)	(506.8)
Total liabilities and stockholder’s deficiency	3,538.8	3,233.7
Guarantor Subsidiaries \| Reportable Legal Entities
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	7.1	34.3	2.4	93
Trade receivables, less allowances for doubtful accounts	142.8	104.8
Inventories	218.1	150.5
Prepaid expenses and other	22.1	15.1
Intercompany receivables	810.7	635.7
Investment in subsidiaries	0.1	3
Property, plant and equipment, net	72.6	84
Deferred income taxes	0	(1.1)
Goodwill	264	251.7
Intangible assets, net	143.2	149.1
Other assets	31.3	29.4
Total assets	1,712	1,456.5
Short-term borrowings	0	0
Current portion of long-term debt	0	0
Accounts payable	96.2	90.7
Accrued expenses and other	42.2	63.5
Intercompany payables	798.1	530.9
Long-term debt	0	0
Other long-term liabilities	23.5	20.3
Total liabilities	960	705.4
Total stockholder's deficiency	752	751.1
Total liabilities and stockholder’s deficiency	1,712	1,456.5
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	71.9	132.5	$ 96.4	$ 92.4
Trade receivables, less allowances for doubtful accounts	248.3	214.5
Inventories	201.7	177.3
Prepaid expenses and other	57.3	47.2
Intercompany receivables	133.7	127.8
Investment in subsidiaries	0	0
Property, plant and equipment, net	105.1	94.4
Deferred income taxes	112.5	111
Goodwill	250.4	249.1
Intangible assets, net	412.3	438.5
Other assets	32.1	22.9
Total assets	1,625.3	1,615.2
Short-term borrowings	11.8	10.8
Current portion of long-term debt	0.1	0.1
Accounts payable	125.8	106.5
Accrued expenses and other	164.3	136.2
Intercompany payables	471.1	468.2
Long-term debt	0.5	0.5
Other long-term liabilities	28.1	30.9
Total liabilities	801.7	753.2
Total stockholder's deficiency	823.6	862
Total liabilities and stockholder’s deficiency	$ 1,625.3	$ 1,615.2

GUARANTOR FINANCIAL INFORMATI74

GUARANTOR FINANCIAL INFORMATION - Statements of Income and Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Condensed Income Statements, Captions [Line Items]
Net sales	$ 666.5	$ 604.8	$ 1,907.1		$ 1,533.3
Cost of sales	290.3	243.4	823.6		568.8
Gross profit	376.2	361.4	1,083.5		964.5
Selling, general and administrative expenses	360.2	283.4	1,068.2		786
Acquisition and integration costs	12.7	33.5	40.2		39.5
Restructuring charges and other, net	6.4	0.5	11.3		2.3
Operating (loss) income	(3.1)	44	(36.2)		136.7
Intercompany interest, net	0	0	0		0
Interest expense	38.6	27.4	110.3		69.3
Amortization of debt issuance costs	2.3	1.7	6.8		4.6
Loss on early extinguishment of debt, net	0	16.9	0		16.9
Foreign currency (gains) losses, net	(3.1)	1.2	(16.8)		6.3
Miscellaneous, net	0.3	(0.6)	1.8		(0.1)
Other expenses	38.1	46.6	102.1		97
(Loss) income from continuing operations before income taxes	(41.2)	(2.6)	(138.3)		39.7
(Benefit from) provision for income taxes	10	(0.4)	35.4		(18.3)
(Loss) income from continuing operations, net of taxes	(31.2)	(3)	(102.9)		21.4
Income (loss) from discontinued operations, net of taxes	0.4	(0.2)	1.3		(2.3)
Equity in (loss) income of subsidiaries	0	0	0		0
Net (loss) income	(30.8)	(3.2)	(101.6)		19.1
Other comprehensive income	1.4	5.3	15.8	[1]	13.7
Total comprehensive (loss) income	(29.4)	2.1	(85.8)		32.8
Eliminations
Condensed Income Statements, Captions [Line Items]
Net sales	(0.3)	9.3	(1.8)		(4.9)
Cost of sales	(0.3)	9.3	(1.8)		(4.9)
Gross profit	0	0	0		0
Selling, general and administrative expenses	0	0	0		0
Acquisition and integration costs	0	0	0		0
Restructuring charges and other, net	0	0	0		0
Operating (loss) income	0	0	0		0
Intercompany interest, net	0	0	0		0
Interest expense	0	0	0		0
Amortization of debt issuance costs	0	0	0		0
Loss on early extinguishment of debt, net		0			0
Foreign currency (gains) losses, net	0	0	0		0
Miscellaneous, net	0	0	0		0
Other expenses	0	0	0		0
(Loss) income from continuing operations before income taxes	0	0	0		0
(Benefit from) provision for income taxes	0	0	0		0
(Loss) income from continuing operations, net of taxes	0	0	0		0
Income (loss) from discontinued operations, net of taxes	0	0	0		0
Equity in (loss) income of subsidiaries	(10.3)	(40)	39.5		(19.7)
Net (loss) income	(10.3)	(40)	39.5		(19.7)
Other comprehensive income	4.8	(1.6)	9		14.1
Total comprehensive (loss) income	(5.5)	(41.6)	48.5		(5.6)
Products Corporation \| Reportable Legal Entities
Condensed Income Statements, Captions [Line Items]
Net sales	144.6	184.7	493.2		612.8
Cost of sales	59.5	47.4	185.5		192.6
Gross profit	85.1	137.3	307.7		420.2
Selling, general and administrative expenses	104.5	119.1	341.1		366.8
Acquisition and integration costs	11	33.3	35.1		38.9
Restructuring charges and other, net	(5.4)	0.1	(9.1)		0.1
Operating (loss) income	(25)	(15.2)	(59.4)		14.4
Intercompany interest, net	(1.3)	(2.2)	(5.7)		(6.5)
Interest expense	38.4	27.2	109.9		68.8
Amortization of debt issuance costs	2.3	1.7	6.8		4.6
Loss on early extinguishment of debt, net		16.9			16.9
Foreign currency (gains) losses, net	(1.6)	0.4	(3.4)		2.5
Miscellaneous, net	(10.3)	(10.3)	(45)		(45)
Other expenses	27.5	33.7	62.6		41.3
(Loss) income from continuing operations before income taxes	(52.5)	(48.9)	(122)		(26.9)
(Benefit from) provision for income taxes	15.8	8.8	62.2		17.3
(Loss) income from continuing operations, net of taxes	(36.7)	(40.1)	(59.8)		(9.6)
Income (loss) from discontinued operations, net of taxes	0	0	0		0
Equity in (loss) income of subsidiaries	5.9	36.9	(41.8)		28.7
Net (loss) income	(30.8)	(3.2)	(101.6)		19.1
Other comprehensive income	1.4	5.3	15.8		13.7
Total comprehensive (loss) income	(29.4)	2.1	(85.8)		32.8
Guarantor Subsidiaries \| Reportable Legal Entities
Condensed Income Statements, Captions [Line Items]
Net sales	206	168.5	529.2		337.1
Cost of sales	101.1	82.7	257.4		144.9
Gross profit	104.9	85.8	271.8		192.2
Selling, general and administrative expenses	93.5	56.3	270.6		129.1
Acquisition and integration costs	0.9	0.2	2.5		0.2
Restructuring charges and other, net	9.7	0	14.7		0.7
Operating (loss) income	0.8	29.3	(16)		62.2
Intercompany interest, net	0.4	0	1.1		0.1
Interest expense	0	0	0		0
Amortization of debt issuance costs	0	0	0		0
Loss on early extinguishment of debt, net		0			0
Foreign currency (gains) losses, net	0.8	(0.4)	1.3		(0.7)
Miscellaneous, net	(12.6)	(4.4)	(22.4)		(0.6)
Other expenses	(11.4)	(4.8)	(20)		(1.2)
(Loss) income from continuing operations before income taxes	12.2	34.1	4		63.4
(Benefit from) provision for income taxes	(3.2)	(10.2)	(13.9)		(36.4)
(Loss) income from continuing operations, net of taxes	9	23.9	(9.9)		27
Income (loss) from discontinued operations, net of taxes	0	0	0		0
Equity in (loss) income of subsidiaries	4.4	3.1	2.3		(9)
Net (loss) income	13.4	27	(7.6)		18
Other comprehensive income	(2.7)	0.6	(9.7)		(6.9)
Total comprehensive (loss) income	10.7	27.6	(17.3)		11.1
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Condensed Income Statements, Captions [Line Items]
Net sales	316.2	242.3	886.5		588.3
Cost of sales	130	104	382.5		236.2
Gross profit	186.2	138.3	504		352.1
Selling, general and administrative expenses	162.2	108	456.5		290.1
Acquisition and integration costs	0.8	0	2.6		0.4
Restructuring charges and other, net	2.1	0.4	5.7		1.5
Operating (loss) income	21.1	29.9	39.2		60.1
Intercompany interest, net	0.9	2.2	4.6		6.4
Interest expense	0.2	0.2	0.4		0.5
Amortization of debt issuance costs	0	0	0		0
Loss on early extinguishment of debt, net		0			0
Foreign currency (gains) losses, net	(2.3)	1.2	(14.7)		4.5
Miscellaneous, net	23.2	14.1	69.2		45.5
Other expenses	22	17.7	59.5		56.9
(Loss) income from continuing operations before income taxes	(0.9)	12.2	(20.3)		3.2
(Benefit from) provision for income taxes	(2.6)	1	(12.9)		0.8
(Loss) income from continuing operations, net of taxes	(3.5)	13.2	(33.2)		4
Income (loss) from discontinued operations, net of taxes	0.4	(0.2)	1.3		(2.3)
Equity in (loss) income of subsidiaries	0	0	0		0
Net (loss) income	(3.1)	13	(31.9)		1.7
Other comprehensive income	(2.1)	1	0.7		(7.2)
Total comprehensive (loss) income	$ (5.2)	$ 14	$ (31.2)		$ (5.5)

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

GUARANTOR FINANCIAL INFORMATI75

GUARANTOR FINANCIAL INFORMATION - Statement of Cash Flows (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities	$ (274.2)	$ (70.9)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(69.5)	(33.1)
Business acquisition, net of acquired cash	0	(1,028.7)
Proceeds from the sale of certain assets	0	0.5
Net cash used in investing activities	(69.5)	(1,061.3)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	1.2	(2.6)
Net borrowings under the 2016 Revolving Credit Facility		65.4
Payment of financing costs	(1.1)	(61.5)
Tax withholdings related to net share settlements of restricted stock units and awards	(2.5)	(2.6)
Other financing activities	(1.3)	(2.2)
Net Cash Provided by (Used in) Financing Activities	226.7	900.9
Effect of exchange rate changes on cash and cash equivalents	9.4	3.6
Net decrease in cash and cash equivalents	(107.6)	(227.7)
Cash and cash equivalents at beginning of period	186.8	326.9
Cash and cash equivalents at end of period	79.2	99.2
2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	0	1,791
Repayments of debt	(13.5)
Proceeds from the issuance of 6.25% Senior Notes		1,791
Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	243.9	65.4
Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0	(15.1)
Early repayment of debt	0	(658.6)
2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0	(11.5)
Early repayment of debt	0	(651.4)
6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes	0	450
Eliminations
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities	0	0
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		0
Business acquisition, net of acquired cash		0
Proceeds from the sale of certain assets		0
Net cash used in investing activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	0	0
Net borrowings under the 2016 Revolving Credit Facility		0
Payment of financing costs	0	0
Tax withholdings related to net share settlements of restricted stock units and awards	0	0
Other financing activities	0	0
Net Cash Provided by (Used in) Financing Activities	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Eliminations \| 2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0
Proceeds from the issuance of 6.25% Senior Notes		0
Eliminations \| Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	0
Eliminations \| Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		0
Early repayment of debt		0
Eliminations \| 2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		0
Early repayment of debt		0
Eliminations \| 6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes		0
Products Corporation \| Reportable Legal Entities
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities	(204.1)	(16.9)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(23.6)
Business acquisition, net of acquired cash		(993.2)
Proceeds from the sale of certain assets		0.1
Net cash used in investing activities	(43.5)	(1,016.7)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	2.1	(11.2)
Net borrowings under the 2016 Revolving Credit Facility		65.4
Payment of financing costs	(1.1)	(61.5)
Tax withholdings related to net share settlements of restricted stock units and awards	(2.5)	(2.6)
Other financing activities	(1.1)	(2)
Net Cash Provided by (Used in) Financing Activities	227.8	892.5
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	(19.8)	(141.1)
Cash and cash equivalents at beginning of period	20	141.5
Cash and cash equivalents at end of period	0.2	0.4
Products Corporation \| Reportable Legal Entities \| 2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	(13.5)
Proceeds from the issuance of 6.25% Senior Notes		1,791
Products Corporation \| Reportable Legal Entities \| Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	243.9
Products Corporation \| Reportable Legal Entities \| Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		(15.1)
Early repayment of debt		(658.6)
Products Corporation \| Reportable Legal Entities \| 2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		(11.5)
Early repayment of debt		(651.4)
Products Corporation \| Reportable Legal Entities \| 6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes		450
Guarantor Subsidiaries \| Reportable Legal Entities
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities	(23.2)	(91.4)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(2.5)
Business acquisition, net of acquired cash		0
Proceeds from the sale of certain assets		0.4
Net cash used in investing activities	(2.9)	(2.1)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	(1.1)	3.4
Net borrowings under the 2016 Revolving Credit Facility		0
Payment of financing costs	0	0
Tax withholdings related to net share settlements of restricted stock units and awards	0	0
Other financing activities	0	0
Net Cash Provided by (Used in) Financing Activities	(1.1)	3.4
Effect of exchange rate changes on cash and cash equivalents	0	(0.5)
Net decrease in cash and cash equivalents	(27.2)	(90.6)
Cash and cash equivalents at beginning of period	34.3	93
Cash and cash equivalents at end of period	7.1	2.4
Guarantor Subsidiaries \| Reportable Legal Entities \| 2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0
Proceeds from the issuance of 6.25% Senior Notes		0
Guarantor Subsidiaries \| Reportable Legal Entities \| Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	0
Guarantor Subsidiaries \| Reportable Legal Entities \| Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		0
Early repayment of debt		0
Guarantor Subsidiaries \| Reportable Legal Entities \| 2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		0
Early repayment of debt		0
Guarantor Subsidiaries \| Reportable Legal Entities \| 6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes		0
Non-Guarantor Subsidiaries \| Reportable Legal Entities
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash used in operating activities	(46.9)	37.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures		(7)
Business acquisition, net of acquired cash		(35.5)
Proceeds from the sale of certain assets		0
Net cash used in investing activities	(23.1)	(42.5)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	0.2	5.2
Net borrowings under the 2016 Revolving Credit Facility		0
Payment of financing costs	0	0
Tax withholdings related to net share settlements of restricted stock units and awards	0	0
Other financing activities	(0.2)	(0.2)
Net Cash Provided by (Used in) Financing Activities	0	5
Effect of exchange rate changes on cash and cash equivalents	9.4	4.1
Net decrease in cash and cash equivalents	(60.6)	4
Cash and cash equivalents at beginning of period	132.5	92.4
Cash and cash equivalents at end of period	71.9	96.4
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| 2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0
Proceeds from the issuance of 6.25% Senior Notes		0
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	$ 0
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		0
Early repayment of debt		0
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| 2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt		0
Early repayment of debt		0
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| 6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes		$ 0

GUARANTOR FINANCIAL INFORMATI76

GUARANTOR FINANCIAL INFORMATION - Additional Information (Details)	Sep. 30, 2017	Jun. 30, 2017	Aug. 04, 2016
5.75% Senior Notes
Condensed Financial Statements, Captions [Line Items]
Stated interest rate	5.75%
5.75% Senior Notes \| Revlon Consumer Products Corporation
Condensed Financial Statements, Captions [Line Items]
Stated interest rate		5.75%
6.25% Senior Notes
Condensed Financial Statements, Captions [Line Items]
Stated interest rate	6.25%
6.25% Senior Notes \| Revlon Consumer Products Corporation
Condensed Financial Statements, Captions [Line Items]
Stated interest rate	6.25%	6.25%	6.25%