Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Jun. 30, 2018	Aug. 03, 2018
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018
Entity Registrant Name	Spectrum Brands Holdings, Inc.
Entity Central Index Key	0000109177
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Trading Symbol	spb
Entity Common Stock, Shares Outstanding		53,408,731
SB/RH Holdings, LLC [Member]
Entity Registrant Name	SB/RH Holdings, LLC
Entity Central Index Key	0001592706
Entity Filer Category	Non-accelerated Filer

Condensed Consolidated Statements Of Financial Position - USD ($) $ in Millions	Jul. 01, 2018	Jun. 30, 2018	Sep. 30, 2017
Assets
Cash and cash equivalents		$ 814.6	$ 270.1
Trade receivables, net		384.2	266.0
Other receivables		38.1	19.7
Inventories		546.7	496.3
Prepaid expenses and other current assets		69.1	54.8
Current assets of business held for sale		1,913.1	28,929.2
Total current assets		3,765.8	30,036.1
Property, plant and equipment, net		494.8	503.9
Deferred charges and other		418.0	43.7
Goodwill		2,269.4	2,277.1
Intangible assets, net		1,564.8	1,612.0
Noncurrent assets of business held for sale			1,376.9
Total assets		8,512.8	35,849.7
Liabilities and Shareholder's Equity
Current portion of long-term debt		70.8	161.4
Accounts payable		348.3	373.1
Accrued wages and salaries		49.6	55.4
Accrued interest		75.7	78.0
Other current liabilities		130.6	125.8
Current liabilities of business held for sale		525.3	26,851.3
Total current liabilities		1,200.3	27,645.0
Long-term debt, net of current portion		5,189.4	5,543.7
Deferred income taxes		314.2	493.2
Other long-term liabilities		119.1	64.8
Noncurrent liabilities of business held for sale			156.1
Total liabilities		6,823.0	33,902.8
Commitments and contingencies (Note 17)
Shareholders' equity
Common Stock		2.1	2.0
Additional paid-in capital		1,270.4	1,372.9
Accumulated deficit		(78.3)	(925.9)
Accumulated other comprehensive (loss) income, net of tax		(141.8)	309.0
Total shareholder's equity		1,052.4	758.0
Noncontrolling interest		637.4	1,188.9
Total equity		1,689.8	1,946.9
Total liabilities and equity		$ 8,512.8	35,849.7
SB/RH Holdings, LLC [Member]
Assets
Cash and cash equivalents	$ 146.9		168.2
Trade receivables, net	384.2		266.0
Other receivables	57.7		18.7
Inventories	546.7		496.3
Prepaid expenses and other current assets	68.1		54.2
Current assets of business held for sale	1,913.1		603.0
Total current assets	3,116.7		1,606.4
Property, plant and equipment, net	494.2		503.1
Deferred charges and other	43.7		28.4
Goodwill	2,269.4		2,277.1
Intangible assets, net	1,564.8		1,612.0
Noncurrent assets of business held for sale			1,376.9
Total assets	7,488.8		7,403.9
Liabilities and Shareholder's Equity
Current portion of long-term debt	20.8		19.4
Accounts payable	348.0		371.6
Accrued wages and salaries	41.2		49.9
Accrued interest	43.3		48.5
Other current liabilities	123.9		118.9
Current liabilities of business held for sale	525.3		500.6
Total current liabilities	1,102.5		1,108.9
Long-term debt, net of current portion	4,253.5		3,752.3
Deferred income taxes	315.1		493.2
Other long-term liabilities	113.2		58.0
Noncurrent liabilities of business held for sale			156.1
Total liabilities	5,784.3		5,568.5
Commitments and contingencies (Note 17)
Shareholders' equity
Other capital	2,071.4		2,079.0
Accumulated deficit	(153.3)		(42.8)
Accumulated other comprehensive (loss) income, net of tax	(223.5)		(209.6)
Total shareholder's equity	1,694.6		1,826.6
Noncontrolling interest	9.9		8.8
Total equity	1,704.5		1,835.4
Total liabilities and equity	$ 7,488.8		$ 7,403.9

Condensed Consolidated Statements Of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended			9 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jul. 02, 2017	Jun. 30, 2017
Net sales			$ 862.9			$ 2,221.6
Investment income			0.1			1.1
Revenue			863.0			2,222.7
Cost of goods sold			531.5			1,339.2
Restructuring and related charges			11.2			16.4
Gross profit			320.3			867.1
Selling			127.9			353.9
General and administrative			69.3			228.6
Research and development			7.2			20.9
Acquisition and integration related charges			5.2			11.6
Restructuring and related charges			10.0			14.9
Total operating expenses			219.6			629.9
Operating income			100.7			237.2
Interest expense			76.1			232.4
Other non-operating (income) expense, net			1.3			1.7
Income (loss) from continuing operations before income taxes			23.3			3.1
Income tax (benefit) expense			19.5			49.1
Net income (loss) from continuing operations			3.8			(46.0)
Income (Loss) from discontinued operations, net of tax						295.2
Net income			39.8			249.2
Net income attributable to non-controlling interest			37.7			117.0
Net income attributable to controlling interest			2.1			132.2
Amounts attributable to controlling interest
Net income (loss) from continuing operations attributable to controlling interest			(16.6)			(88.6)
Net (loss) income from discontinued operations attributable to controlling interest			$ 18.7			$ 220.8
Earnings Per Share
Basic earnings per share from continuing operations			$ (0.51)			$ (2.75)
Basic earnings per share from discontinued operations			0.57			6.85
Basic earnings per share			0.06			4.10
Diluted earnings per share from continuing operations			(0.51)			(2.75)
Diluted earnings per share from discontinued operations			0.57			6.85
Diluted earnings per share			$ 0.06			$ 4.10
Weighted Average Shares Outstanding
Basic			32.3			32.2
Diluted			32.3			32.2
HRG Insurance Operations [Member]
Income (Loss) from discontinued operations, net of tax			$ 7.7			$ 195.4
Global Batteries & Appliances [Member]
Income (Loss) from discontinued operations, net of tax			$ 28.3			$ 99.8
SB/RH Holdings, LLC [Member]
Net sales	$ 945.5	$ 862.9		$ 2,358.1	$ 2,221.6
Cost of goods sold	586.0	531.5		1,484.5	1,339.2
Restructuring and related charges	4.9	11.2		9.9	16.4
Gross profit	354.6	320.2		863.7	866.0
Selling	123.9	127.9		363.8	353.9
General and administrative	66.6	57.8		180.6	181.7
Research and development	6.9	7.2		21.1	20.9
Acquisition and integration related charges	2.3	5.2		12.0	11.6
Restructuring and related charges	20.5	10.0		59.1	14.9
Total operating expenses	220.2	208.1		636.6	583.0
Operating income	134.4	112.1		227.1	283.0
Interest expense	43.6	39.8		124.2	122.0
Other non-operating (income) expense, net	0.7	1.4		3.5	2.3
Income (loss) from continuing operations before income taxes	90.1	70.9		99.4	158.7
Income tax (benefit) expense	20.5	19.8		(111.0)	53.3
Net income (loss) from continuing operations	69.6	51.1		210.4	105.4
Income (Loss) from discontinued operations, net of tax	(9.5)	28.3		32.0	99.8
Net income	60.1	79.4		242.4	205.2
Net income attributable to non-controlling interest	0.2	1.7		1.0	1.5
Net income attributable to controlling interest	59.9	77.7		241.4	203.7
Amounts attributable to controlling interest
Net income (loss) from continuing operations attributable to controlling interest	69.5	51.1		209.5	105.4
Net (loss) income from discontinued operations attributable to controlling interest	$ (9.6)	$ 26.6		$ 31.9	$ 98.3

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Net income		$ 399.3		$ 39.8		$ 941.6		$ 249.2
Other comprehensive income (loss)
Foreign currency translation (loss) gain		(61.5)		31.9		(43.2)		4.0
Deferred tax effect		2.7		(1.8)		6.6		1.7
Deferred tax valuation allowance		(0.3)		0.2		(0.3)		0.2
Net unrealized (loss) gain on foreign currency translation		(59.1)		30.3		(36.9)		5.9
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on hedging activity before reclassification		40.6		(44.3)		21.4		(11.1)
Net reclassification for loss (gain) to income from continuing operations		0.1		(0.3)		(0.3)		(0.6)
Net reclassification for loss (gain) to income from discontinued operations		1.2		(2.0)		7.3		(10.6)
Unrealized gain (loss) on hedging instruments after reclassification		41.9		(46.6)		28.4		(22.3)
Deferred tax effect		(11.5)		16.4		(7.8)		6.6
Net unrealized gain (loss) on hedging derivative instruments		30.4		(30.2)		20.6		(15.7)
Defined benefit pension gain (loss)
Defined benefit pension gain (loss) before reclassification		2.8		(5.4)		0.6		(3.0)
Net reclassification for loss to income from continuing operations		0.3		0.6		0.8		1.7
Net reclassification for loss to income from discontinued operations		0.5		0.8		1.6		2.3
Defined benefit pension gain (loss) after reclassification		3.6		(4.0)		3.0		1.0
Deferred tax effect		(0.7)		0.8		(0.5)		(0.3)
Net defined benefit pension gain (loss)		2.9		(3.2)		2.5		0.7
Unrealized investment gain
Unrealized investment gain before reclassification				358.3		26.0		5.8
Net reclassification for loss (gain) to income from discontinued operations				26.9		(6.3)		23.0
Unrealized gain on investments after reclassification				385.2		19.7		28.8
Adjustments to intangible assets				(113.6)		(0.9)		11.6
Deferred tax effect				(94.4)		(6.7)		(14.3)
Net unrealized gain on investments				177.2		12.1		26.1
Deconsolidation of HRG insurance operations						(445.9)
Net change to derive comprehensive (loss) income for the period		(25.8)		174.1		(447.6)		17.0
Comprehensive income (loss)		373.5		213.9		494.0		266.2
Comprehensive (loss) income attributable to non-controlling interest		(10.1)		71.2		(2.5)		118.7
Comprehensive income attributable to controlling interest		$ 383.6		$ 142.7		$ 496.5		$ 147.5
SB/RH Holdings, LLC [Member]
Net income	$ 60.1		$ 79.4		$ 242.4		$ 205.2
Other comprehensive income (loss)
Foreign currency translation (loss) gain	(61.5)		31.9		(43.2)		4.0
Deferred tax effect	2.7		(1.8)		6.6		1.7
Deferred tax valuation allowance	(0.3)		0.2		(0.3)		0.2
Net unrealized (loss) gain on foreign currency translation	(59.1)		30.3		(36.9)		5.9
Unrealized gain (loss) on derivative instruments
Unrealized gain (loss) on hedging activity before reclassification	40.6		(44.3)		21.4		(11.1)
Net reclassification for loss (gain) to income from continuing operations	0.1		(0.3)		(0.3)		(0.6)
Net reclassification for loss (gain) to income from discontinued operations	1.2		(2.0)		7.3		(10.6)
Unrealized gain (loss) on hedging instruments after reclassification	41.9		(46.6)		28.4		(22.3)
Deferred tax effect	(11.5)		16.4		(7.8)		6.6
Net unrealized gain (loss) on hedging derivative instruments	30.4		(30.2)		20.6		(15.7)
Defined benefit pension gain (loss)
Defined benefit pension gain (loss) before reclassification	2.8		(4.5)		0.6		(3.0)
Net reclassification for loss to income from continuing operations	0.3		0.6		0.8		1.7
Net reclassification for loss to income from discontinued operations	0.5		0.8		1.6		2.3
Defined benefit pension gain (loss) after reclassification	3.6		(3.1)		3.0		1.0
Deferred tax effect	(0.7)		0.8		(0.5)		(0.3)
Net defined benefit pension gain (loss)	2.9		(2.3)		2.5		0.7
Unrealized investment gain
Net change to derive comprehensive (loss) income for the period	(25.8)		(2.2)		(13.8)		(9.1)
Comprehensive income (loss)	34.3		77.2		228.6		196.1
Comprehensive (loss) income attributable to non-controlling interest	(0.6)		(0.2)		(0.1)		(0.4)
Comprehensive income attributable to controlling interest	$ 34.9		$ 77.4		$ 228.7		$ 196.5

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Cash flows from operating activities
Net income		$ 941.6		$ 249.2
Income (Loss) from discontinued operations, net of tax		497.9		295.2
Net income (loss) from continuing operations		443.7		(46.0)
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization		99.4		94.3
Share based compensation		6.4		28.5
Amortization of debt issuance costs and debt discount		16.3		13.2
Write-off of unamortized discount and debt issuance costs		(0.6)		2.5
Purchase accounting inventory adjustment		0.8		0.8
Pet safety recall inventory write-off		3.6		13.0
Dividends from subsidiaries classified as discontinued operations		3.1		9.3
Deferred tax (benefit) expense		(497.9)		12.1
Net changes in operating assets and liabilities		(223.5)		(196.7)
Net cash (used) provided by operating activities from continuing operations		(148.7)		(69.0)
Net cash (used) provided by operating activities from discontinued operations		92.3		299.2
Net cash (used) provided by operating activities		(56.4)		230.2
Cash flows from investing activities
Purchases of property, plant and equipment		(49.2)		(51.1)
Proceeds from sales of property, plant and equipment		2.8		3.6
Business acquisitions, net of cash acquired				(304.7)
Proceeds from sale of insurance operations		1,546.8
Net asset-based loan repayments				29.8
Other investing activities, net		(0.4)		(1.2)
Net cash provided (used) by investing activities from continuing operations		1,500.0		(323.6)
Net cash provided by investing activities from discontinued operations		(201.8)		(991.4)
Net cash provided (used) by investing activities		1,298.2		(1,315.0)
Cash flows from financing activities
Proceeds from issuance of debt		555.3		606.9
Payment of debt		(1,007.6)		(253.9)
Payment of debt issuance costs		(0.4)		(7.0)
Purchase of subsidiary stock, net		(288.0)		(165.9)
Purchase of non-controlling interest				(12.6)
Dividend paid by subsidiary to non-controlling interest		(28.4)		(30.3)
Share based award tax withholding payments, net of proceeds upon vesting		(24.3)		(40.7)
Other financing activities		20.7		5.5
Net cash (used) provided by financing activities from continuing operations		(772.7)		102.0
Net cash provided by financing activities from discontinued operations		116.2		711.1
Net cash (used) provided by financing activities		(656.5)		813.1
Effect of exchange rate changes on cash and cash equivalents		(3.1)		(1.5)
Net changes in cash and cash equivalents		582.2		(273.2)
Net change in cash and cash equivalents in discontinued operations		37.7		(74.2)
Net change in cash and cash equivalents in continuing operations		544.5		(199.0)
Cash and cash equivalents, beginning of period	$ 270.1	270.1	$ 465.2	465.2
Cash and cash equivalents, end of period		814.6		266.2
Supplemental disclsoure of cash flow information
Cash paid for interest		234.7		207.2
Cash paid for taxes		32.7		28.7
Non cash investing activities
Acquisition of property, plant and equipment through capital leases		5.3		133.7
SB/RH Holdings, LLC [Member]
Cash flows from operating activities
Net income	242.4		205.2
Income (Loss) from discontinued operations, net of tax	32.0		99.8
Net income (loss) from continuing operations	210.4		105.4
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	99.3		94.1
Share based compensation	4.0	4.0	21.6	21.6
Amortization of debt issuance costs and debt discount	6.0		5.4
Write-off of unamortized discount and debt issuance costs			2.5
Purchase accounting inventory adjustment	0.8		0.8
Non-cash debt accretion	0.7		0.6
Pet safety recall inventory write-off	3.6		13.0
Deferred tax (benefit) expense	(144.0)		16.7
Net changes in operating assets and liabilities	(273.3)		(232.9)
Net cash (used) provided by operating activities from continuing operations	(92.5)		27.2
Net cash (used) provided by operating activities from discontinued operations	(5.0)		117.3
Net cash (used) provided by operating activities	(97.5)		144.5
Cash flows from investing activities
Purchases of property, plant and equipment	(49.2)		(51.1)
Proceeds from sales of property, plant and equipment	2.8		3.5
Business acquisitions, net of cash acquired			(304.7)
Other investing activities, net	(0.4)		(1.1)
Net cash provided (used) by investing activities from continuing operations	(46.8)		(353.4)
Net cash provided by investing activities from discontinued operations	(27.0)		(26.3)
Net cash provided (used) by investing activities	(73.8)		(379.7)
Cash flows from financing activities
Proceeds from issuance of debt	555.3		556.9
Payment of debt	(51.0)		(225.0)
Payment of debt issuance costs	(0.4)		(5.9)
Payment of cash dividends	(351.8)		(240.1)
Purchase of non-controlling interest			(12.6)
Net cash (used) provided by financing activities from continuing operations	152.1		73.3
Net cash provided by financing activities from discontinued operations	1.0		2.4
Net cash (used) provided by financing activities	153.1		75.7
Effect of exchange rate changes on cash and cash equivalents	(3.1)		(1.5)
Net changes in cash and cash equivalents	(21.3)		(161.0)
Cash and cash equivalents, beginning of period	168.2	$ 168.2	270.8	$ 270.8
Cash and cash equivalents, end of period	146.9		109.8
Supplemental disclsoure of cash flow information
Cash paid for interest	164.2		138.1
Cash paid for taxes	32.7		28.7
Non cash investing activities
Acquisition of property, plant and equipment through capital leases	$ 5.3		$ 133.7

Description Of Business

9 Months Ended

Jun. 30, 2018

Description Of Business [Abstract]

Description Of Business

NOTE 1 - DESCRIPTION OF BUSINESS

On July 13, 2018, subsequent to the period-end date of June 30, 2018 and prior to the issuance of this Quarterly Report, the Company completed the planned Spectrum Merger. Prior to the Spectrum Merger, SBH was a holding company, doing business as HRG Group, Inc. (“HRG”) and conducting its operations principally through its majority owned subsidiary. Effective the date of the Spectrum Merger, management of the organization was assumed by its majority owned subsidiary, Spectrum Brands Holdings, Inc. (“Spectrum”, subsequently renamed Spectrum Brands Legacy, Inc.); resulting in HRG changing its name to SBH and changing the ticker of common stock traded on the New Your Stock Exchange (“NYSE”) from the symbol “HRG” to “SPB”. See Note 4 – Acquisitions for more information pertaining to the Spectrum Merger.

Prior to the Spectrum Merger, the reportable segments consisted of (i) Consumer Products, which represented HRG’s 62.0% controlling interest in Spectrum, and (ii) Corporate and Other, which presented the holding company at HRG and other subsidiaries of HRG. Effective the date of the merger, the manner in which management views its business activities changed to reflect the reporting segments of Spectrum. See Note 18 – Segment Information for further discussion

Spectrum

Spectrum is a diversified global branded consumer products company. Spectrum manufactures, markets and/or distributes its products in approximately 160 countries in the North America (“NA”), Europe, Middle East & Africa (“EMEA”), Latin America (“LATAM”) and Asia-Pacific (“APAC”) regions through a variety of trade channels, including retailers, wholesalers and distributors, original equipment manufacturers (“OEMs”), construction companies and hearing aid professionals. We enjoy strong name recognition in our regions under our various brands and patented technologies. Our diversified global branded consumer products have positions in several product categories and types. Spectrum manages the businesses in vertically integrated, product-focused segments: (i) Global Batteries & Appliances (“GBA”), (ii) Global Pet Supplies (“PET”), (iii) Home and Garden (“H&G”), (iv) Hardware & Home Improvement (“HHI”) and (v) Global Auto Care (“GAC”). Global and geographic strategic initiatives and financial objectives are determined at the corporate level. Each segment is responsible for implementing defined strategic initiatives and achieving certain financial objectives and has a president responsible for sales and marketing initiatives and the financial results for all product lines within that segment.

Effective December 29, 2017, Spectrum approved a plan to explore strategic alternatives, including a planned sale of its GBA segment and is expected to be realized by December 31, 2018. As a result, the assets and liabilities associated with GBA have been classified as held for sale in the accompanying Condensed Consolidated Balance Sheets and the respective operations of GBA have been classified as discontinued operations in the accompanying Condensed Consolidated Statements of Income and Statements of Cash Flows; and reported separately for all periods presented as the disposition represents a strategic shift that will have a major effect on the Company’s operations and financial results. See Note 3 – Divestitures for more information on the assets and liabilities classified as held for sale and discontinued operations. See Note 18 - Segment Information for more information pertaining to Spectrum’s segments of continuing operations. The following table summarizes the respective product types, brands, and regions for each of the segments of continuing operations:


Segment	Products	Brands	Regions
HHI	Hardware: Hinges, security hardware, screen and storm door products, garage door hardware, window hardware and floor protection. Security: Residential locksets and door hardware including knobs, levers, deadbolts, handlesets and electronics. Commercial doors, locks, and hardware. Plumbing: Kitchen, bath and shower faucets and plumbing products.	Hardware: National Hardware®, Stanley® and FANAL®. Security: Kwikset®, Weiser®, Baldwin®, EZSET® and Tell®. Plumbing: Pfister®.	NA EMEA LATAM APAC
PET	Companion Animal: Dog, cat and small animal food and treats; clean-up and training aid products and accessories; pet health and grooming products. Aquatics: Aquariums and aquatic health supplies.	Companion Animal: 8-in-1®, Dingo®, Nature's Miracle®, Wild Harvest®, Littermaid®, Jungle®, Excel®, FURminator®, IAMS®, Eukanuba®, Healthy-Hide®, DreamBone®, SmartBones®, GloFish®, ProSense®, Perfect Coat®, eCOTRITION®, Birdola® and Digest-eeze®. Aquatics: Tetra®, Marineland®, Whisper® and Instant Ocean®.	NA EMEA LATAM APAC
H&G	Controls: Outdoor insect and weed control solutions, animal repellents. Household: Household insecticides and pest controls. Repellents: Personal use pesticides and insect repellent products.	Controls: Spectracide®, Garden Safe®, Liquid Fence®, and EcoLogic®. Household: Hot Shot®, Black Flag®, Real Kill®, Ultra Kill®, The Ant Trap® (TAT), and Rid-a-Bug®. Repellents: Cutter® and Repel®.	NA LATAM
GAC	Appearance: Protectants, wipes, tire and wheel care products, glass cleaners, leather care products, air fresheners and washes. Performance: Automotive fuel and oil additives, and functional fluids. A/C Recharge: Do-it-yourself air conditioner recharge products, refrigerant and oil recharge kits, sealants and accessories.	Appearance: Armor All®. Performance: STP®. A/C Recharge: A/C PRO®.	NA EMEA LATAM APAC

SB/RH Holdings, LLC

SB/RH is a wholly owned subsidiary of Spectrum and ultimately, SBH. SB/RH along with its wholly-owned subsidiary, Spectrum Brands, Inc. (“SBI”) issued certain debt guaranteed by domestic subsidiaries. The reportable segments of SB/RH are consistent with the segments of Spectrum.

NOTE 1 - DESCRIPTION OF BUSINESS (continued)

HRG – Insurance Operations

On November 30, 2017, Fidelity & Guaranty Life (“FGL”), a former majority owned subsidiary of HRG, completed its merger (the “FGL Merger”) with CF Corporation and its related entities (collectively, the “CF Entities”) in accordance with its previously disclosed Agreement and Plan of Merger (the “FGL Merger Agreement”). In addition, pursuant to a share purchase agreement, on November 30, 2017, Front Street Re (Delaware) Ltd., a wholly-owned subsidiary of HRG, sold to the CF Entities (such sale, the “Front Street Sale”) all of the issued and outstanding shares of its former wholly-owned subsidiaries, Front Street Re Cayman Ltd. and Front Street Re Ltd (collectively, “Front Street”, and together with FGL, the “Insurance Operations”). Pursuant to the share purchase agreement, on December 5, 2017, the Company repaid the $92.0 million of notes (such notes, the “HGI Energy Notes”) issued by HGI Energy, which were held directly and indirectly by Front Street and FGL. As a result of the completion of the FGL Merger and the Front Street Sale, HRG no longer has any equity interest in FGL or Front Street and HRG’s former Insurance Operations business is presented as discontinued operations for prior periods. HRG deconsolidated FGL and Front Street as of November 30, 2017. See Note 3 – Divestitures for more information pertaining to the disposition of HRG’s former Insurance Operations business.

HRG - Salus

HRG, through its subsidiary, Salus, uses VIE for securitization activities, in which Salus transfers whole loans into a trust or other vehicle such that the assets are legally isolated from the creditors of Salus. Assets held in a trust can only be used to settle obligations of the trust. The creditors of these trusts typically have no recourse to Salus except in accordance with the obligations under standard representations and warranties. When Salus is the servicer of whole loans held in a securitization trust, Salus has the power to direct the most significant activities of the trust. Salus consolidates a whole-loan securitization trust if it has the power to direct the most significant activities and also holds securities issued by the trust or has other contractual arrangements, other than standard representations and warranties that could potentially be significant to the trust.

Basis Of Presentation And Significant Accounting Policies	9 Months Ended
	Jun. 30, 2018
Basis Of Presentation And Significant Accounting Policies [Abstract]
Basis Of Presentation And Significant Accounting Policies	NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Fiscal Period-End The accompanying unaudited condensed consolidated financial statements have been prepared by the Company and its majority owned subsidiaries in accordance with accounting principles for interim financial information generally accepted in the United States and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments have been made which are necessary for a fair financial statement presentation. For further information, refer to the Spectrum and SBRH historical audited consolidated financial statements and notes included in the Spectrum Annual Report on Form 10-K for the year ended September 30, 2017 as revised in Spectrum’s Current Report on Form 8-K dated March 30, 2018 to retroactively adjust for recognition of discontinued operations for the GBA divestitures, and HRG’s Annual Report on Form 10-K for the year ended September 30, 2017 as revised in HRG’s Current Report on Form 8-K dated March 30, 2018 to retroactively adjust for recognition of discontinued operations for the GBA divestitures. HRG’s fiscal year ends on September 30 and the quarters end on the last calendar day of the months of December, March and June. Spectrum’s fiscal year ends September 30 and reports its results using fiscal quarters whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Sunday. The exceptions are the first quarter, which begins on October 1, and the fourth quarter, which ends on September 30. As a result, the fiscal period end date for the three and nine month periods included within this Quarterly Report for SBH is June 30, 2018, consistent to the HRG fiscal calendar, and the fiscal period end date for the three and nine month periods included within this Quarter Report for SBRH is July 1, 2018, consistent to the Spectrum fiscal calendar. The Company did not adjust for the difference in the fiscal periods between Spectrum and HRG as such difference would be less than 93 days, pursuant to Regulation S-X Rule 3A-02. Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in ASC 605, Revenue Recognition. This ASU requires revenue recognition to depict the transfer of goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new revenue recognition model requires identifying the contract and performance obligations, determining the transaction price, allocating the transaction price to performance obligations and recognizing the revenue upon satisfaction of performance obligations. This ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. This ASU can be applied either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the updates recognized at the date of the initial application along with additional disclosures. The ASU will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2019. We have performed a preliminary assessment over the impact of the pronouncement to the Company and are currently performing detailed assessments over the contracts with our customers and the impact to our processes and control environment. We have not measured the impact of adoption at this point in our assessment and have not concluded on the overall materiality of the impact of adoption to the Company’s consolidated financial statements and disclosures, or the method of adoption, but have not identified any matters that are considered significant for further disclosure. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes the lease requirements in ASC 840, Leases. This ASU requires lessees to recognize lease assets and liabilities on the balance sheet, as well as disclosing key information about leasing arrangements. Although the new ASU requires both operating and finance leases to be disclosed on the balance sheet, a distinction between the two types still exists as the economics of leases can vary. The ASU can be applied using a modified retrospective approach, with a number of optional practical expedients relating to the identification and classification of leases that commenced before the effective date, along with the ability to use hindsight in the evaluation of lease decisions, that entities may elect to apply. As a result, the ASU will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2020, with early adoption applicable. We have not measured the impact of adoption at this point in our assessment and have not concluded on the overall materiality of the impact of adoption to the Company’s consolidated financial statements, or determined the method and timing of adoption. NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments, which addresses diversity in practice with the classification and presentation of certain cash receipts and cash payments in the statement of cash flows. The amendments in this update address the classification within the statement of cash flow for debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent payments made after a business combination, proceeds from the settlement of insurance claims and corporate-owned life insurance policies, distributions received from equity method investees, and beneficial interests in securitization transactions, among other separately identifiable cash flows when applying the predominance principle. The ASU is applied on a retrospective basis, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2019; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of adoption. In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash, which addresses diversity in practice with the classification and presentation of restricted cash in the statement of cash flow, classifying transfers between cash and restricted cash as operating, investing, or financing activities, or as a combination of those activities, in the statement of cash flows. The amendment requires the statement of cash flows to explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents; and include with cash and cash equivalents when reconciling the beginning-of-period and end-of-period amounts shown on the statement of cash flows. The ASU is applied on a retrospective basis, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2019; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of adoption. In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, which requires an employer to disaggregate the service cost component from the other components of net periodic pension costs within the statement of income. The amendment provides guidance requiring the service cost component to be recognized consistent with other compensation costs arising from service rendered by employees during the period, and all other components to be recognized separately outside of the subtotal of income from operations. The ASU is applied on a retrospective basis, and will become effective for us in the first quarter of the year ending September 30, 2019; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality of the adoption. In August 2017, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities (Topic 815), which changes the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. The amendments in this update make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP, better aligning the entity’s risk management activities and financial reporting for hedging relationships. The ASU can only be applied prospectively, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2020; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of the adoption. During the three month period ended December 31, 2017, the Company adopted SEC Staff Accounting Bulletin No. 118 to address the application of U.S. GAAP in situations when the registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for the transition adjustment for certain income tax effects of the Tax Cuts and Jobs Act. See Note 16 – Income Taxes for additional discussion.

Divestitures

9 Months Ended

Jun. 30, 2018

Divestitures [Abstract]

Divestitures

NOTE 3 – DIVESTITURES

GBA

As previously discussed in Note 1 - Basis of Presentation and Nature of Operations, GBA was classified as held for sale in the accompanying Condensed Consolidated Balance Sheets and as discontinued operations in the accompanying Condensed Consolidated Statements of Income. The following table summarizes the assets and liabilities of GBA classified as held for sale as of June 30, 2018 and September 30, 2017.


(in millions)	June 30, 2018		September 30, 2017
Assets
Trade receivables, net	$	193.5	$	260.1
Other receivables		24.7		24.0
Inventories		319.9		279.2
Prepaid expenses and other current assets		39.6		39.7
Property, plant and equipment, net		193.7		196.8
Deferred charges and other		15.3		19.3
Goodwill		344.8		348.9
Intangible assets, net		781.6		811.9
Total assets of business held for sale	$	1,913.1	$	1,979.9
Liabilities
Current portion of long-term debt		18.6		17.3
Accounts payable		227.1		355.9
Accrued wages and salaries		34.2		37.6
Other current liabilities		94.7		89.8
Long-term debt, net of current portion		51.2		51.7
Deferred income taxes		37.3		38.2
Other long-term liabilities		62.2		66.2
Total liabilities of business held for sale	$	525.3	$	656.7

NOTE 3 – DIVESTITURES (continued)

The following table summarizes the components of Income From Discontinued Operations - GBA in the accompanying Condensed Consolidated Statements of Operations for the three and nine month periods ended June 30, 2018 and 2017.


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Net sales	$	442.0	$	441.0	$	1,473.2	$	1,464.0
Cost of goods sold		298.1		287.8		982.4		951.5
Gross profit		143.9		153.2		490.8		512.5
Operating expenses		137.3		106.2		403.3		336.6
Operating income		6.6		47.0		87.5		175.9
Interest expense		14.1		12.7		40.3		37.2
Other non-operating expense, net		3.7		0.7		4.1		0.6
(Loss) income from discontinued operations before income taxes		(11.2)		33.6		43.1		138.1
Income tax (benefit) expense		(1.7)		5.3		11.1		38.3
Net (loss) income from discontinued operations		(9.5)		28.3		32.0		99.8
Net income from discontinued operations attributable to non-controlling interest		0.1		1.7		0.1		1.5
Net (loss) income from discontinued operations attributable to controlling interest	$	(9.6)	$	26.6	$	31.9	$	98.3

Interest expense consists of interest from debt directly held by subsidiaries of the business held for sale, including interest from capital leases, and interest on Term Loans required to be paid down using proceeds received on disposal on sale of a business within 365 days with the exception for funds used for capital expenditures and acquisitions. No impairment loss has been recognized as the fair value or expected proceeds from the disposal of the businesses are anticipated to be in excess of the asset carrying values. During the three and nine month periods ended June 30, 2018, the Company incurred transaction costs of $24.3 million and $49.4 million, respectively, associated with the divestiture and has been recognized as a component of Income From Discontinued Operations – GBA on the Condensed Consolidated Statements of Income. Transaction costs are expensed as incurred and include fees for investment banking services, legal, accounting, due diligence, tax, valuation and various other services necessary to complete the transactions.

Energizer Holdings, Inc.

On January 15, 2018 Spectrum entered into a definitive Acquisition Agreement (“Agreement”) with Energizer Holdings, Inc. (“Energizer”) where Energizer will acquire from Spectrum its Global Battery and Lighting (“GBL”) business for an aggregate purchase price of $2.0 billion in cash, subject to customary purchase price adjustments.

The Agreement provides that Energizer will purchase the equity of certain subsidiaries of Spectrum, and acquire certain assets and assume certain liabilities of other subsidiaries used or held for the purpose of the GBL business.

In the Agreement, Spectrum and Energizer have made customary representations and warranties and have agreed to customary covenants relating to the acquisition. Among other things, prior to the consummation of the acquisition, Spectrum will be subject to certain business conduct restrictions with respect to its operation of the GBL business.

Spectrum and Energizer have agreed to indemnify each other for losses arising from certain breaches of the Agreement and for certain other matters. In particular, the Spectrum has agreed to indemnify Energizer for certain liabilities relating to the assets retained by Spectrum, and Energizer has agreed to indemnify Spectrum for certain liabilities assumed by Energizer, in each case as described in the Agreement.

Spectrum and Energizer have agreed to enter into related agreements ancillary to the acquisition that will become effective upon the consummation of the acquisition, including a customary transition services agreement and reverse transition services agreement.

The consummation of the acquisition is subject to certain customary conditions, including, among other things, (i) the absence of a material adverse effect on GBL, (ii) the expiration or termination of required waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, (iii) the receipt of certain other antitrust approvals in certain specified foreign jurisdictions (the conditions contained in (ii) and (iii) together, the “Antitrust Conditions”), (iv) the accuracy of the representations and warranties of the parties generally subject to a customary material adverse effect standard (as described in the Agreement) or other customary materiality qualifications), (v) the absence of governmental restrictions on the consummation of the acquisition in certain jurisdictions, and (vi) material compliance by the parties with their respective covenants and agreements under the Agreement. The consummation of the transaction is not subject to any financing condition. On March 29, 2018, the Federal Trade Commission allowed the expiration of the 30-day Hart-Scott-Rodino waiting period, which in effect provides US regulatory approval of the sale. We are proceeding with other required international regulatory approvals and continue to expect the transaction to be consummated prior to December 31, 2018.

The Agreement also contains certain termination rights, including the right of either party to terminate the Agreement if the consummation of the acquisition has not occurred on or before July 15, 2019 (the “Termination Date”). Further, if the acquisition has not been consummated by the Termination Date and all conditions precedent to Energizer’s obligation to consummate the acquisition have otherwise been satisfied except for one or more of the Antitrust Conditions, then Energizer would be required to pay Spectrum a termination fee of $100 million.

The GBL business is a component of GBA, which also includes shared operations and assets of the remaining components of the segment consisting of the Home and Personal Care (“HPC”) business. Spectrum is actively marketing the HPC business with interested parties for a separate transaction(s) expected to be entered into and consummated prior to December 31, 2018.

NOTE 3 – DIVESTITURES (continued)

HRG - Insurance Operations

On November 30, 2017, Fidelity and Guaranty Life (“FGL”) completed the FGL Merger pursuant to which, except for certain shares specified in the FGL Merger Agreement, each issued and outstanding share of common stock of FGL was automatically canceled and converted into the right to receive $31.10 in cash, without interest. The total consideration received by HRG Group Inc. as a result of the completion of the FGL Merger was $1,518.3 million.

Also on November 30, 2017, Front Street Re (Delaware) Ltd. Sold to the CF Entities all of the issued and outstanding shares of Front Street for $65 million, which is subject to reduction for customary transaction expenses. In addition, $6.5 million of the purchase price was deposited in escrow for a period of 15 months to support any indemnification claims that might be made (if any) by the CF entities.

The operations of FGL were classified as held for sale in the accompanying Condensed Consolidated Statement of Financial Position at September 30, 2017 and as discontinued operations through November 30, 2017 in the accompanying Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Cash Flows.

Additionally, HRG, FS Holdco II Ltd. (“FS Holdco”) and the CF Entities entered into an agreement (the “338 Agreement”) on May 24, 2017 pursuant to which the CF Entities agreed that FS Holdco may, at its option, cause the relevant CF Entity and FS Holdco to make a joint election under Section 338(h)(10) of the Internal Revenue Code of 1986, as amended, with respect to the FGL Merger and the deemed share purchases of FGL’s subsidiaries (the “338 Tax Election”). Pursuant to the 338 Agreement, if FS Holdco elects to make the 338 Tax Election, FS Holdco and/or CF Corporation will be required to make a payment for the election to the other. On March 8, 2018, FS Holdco exercised the 338 Tax Election and the CF Entities were required to pay FS Holdco $26.6 million during the three month period ended June 30, 2018.

The following table summarizes the major categories of assets and liabilities of FGL classified as held for sale in the accompanying Condensed Consolidated Statement of Financial Position as of September 30, 2017.


(in millions)	September 30, 2017
Assets
Investments, including loans and receivables from affiliates	$	23,211.1
Funds withheld receivables		742.7
Cash and cash equivalents		914.5
Accrued investment income		231.3
Reinsurance recoverable		2,358.8
Deferred acquisition costs and value of business acquired, net		1,163.6
Other assets		125.4
Write-down of assets of businesses held for sale to fair value less cost to sell		(421.2)
Total assets of business held for sale	$	28,326.2
Liabilities
Insurance reserves		24,989.6
Debt		405.0
Accounts payable and other current liabililtes		56.2
Deferred tax liabilities		68.0
Other long-term liabilities		831.9
Total liabilities of business held for sale	$	26,350.7

The following table summarizes the components of Income from Discontinued Operations – HRG Insurance Operations, in the accompanying Condensed Consolidated Statements of Income for the two month period ended November 30, 2017 and the three and nine month periods ended June 30, 2017.


	Two Months ended		Three months ended		Nine months ended
(in millions)	November 30, 2017		June 30, 2017		June 30, 2017
Revenues:
Insurance premiums	$	6.8	$	12.7	$	27.0
Net investment income		181.9		269.4		778.6
Net investment gains		154.8		102.8		237.5
Other		35.1		44.0		127.6
Total revenues		378.6		428.9		1,170.7
Operating costs and expenses:
Benefits and other changes in policy reserves		241.3		266.0		575.4
Selling, acquisition, operating and general expenses		52.8		42.7		109.1
Amortization of intangibles		35.8		53.5		210.0
Total operating costs and expenses		329.9		362.2		894.5
Operating income		48.7		66.7		276.2
Interest expense and other		4.0		6.1		18.2
(Write-down) write-up of assets of business held for sale to fair value less cost to sell		(14.2)		(36.1)		35.6
Reclassification of accumulated other comprehensive income		445.9		—		—
Income from discontinued operations before income taxes		476.4		24.5		293.6
Income tax expense		16.5		16.8		98.2
Net income from discontinued operations		459.9		7.7		195.4
Net income from discontinued operations attributable to non-controlling interest		5.4		4.1		31.6
Net income from discontinued operations attributable to controlling interest	$	454.5	$	3.6	$	163.8

NOTE 3 – DIVESTITURES (continued)

Property, Plant, and Equipment and long-lived assets classified as held for sale are measured at the lower of their carrying value or fair value less cost to sell. As of September 30, 2017, the carrying value of HRG’s interest in FGL and Front Street exceeded their respective estimated fair value less cost to sell by $402.2 million and $19.0 million, respectively. The higher carrying value of FGL was primarily due to the increase in unrealized gains, net of offsets in FGL’s investment portfolio, with the effects of the unrealized gains, net of offsets, being recorded in accumulated other comprehensive income. Upon the completion of the FGL Merger, HRG deconsolidated its ownership interest in FGL, which resulted in the reclassification of $445.9 million of accumulated other comprehensive income attributable from FGL to income from discontinued operations during the nine months ended June 30, 2018. Additionally, subsequent to the close of the FGL Merger, the Company recognized a $5.9 million tax benefit allocated to HRG insurance operations discontinued operations during the three month period ended June 30, 2018, associated with the reversal of valuation allowance realized with the completion of the Spectrum Merger.

Acquisitions

9 Months Ended

Jun. 30, 2018

Acquisitions [Abstract]

Acquisitions

NOTE 4 – ACQUISITIONS

Spectrum Merger

Effective July 13, 2018, subsequent to the fiscal period end date of June 30, 2018 and prior to the issuance of this Quarterly Report, the Company completed the planned Spectrum Merger. Prior to the Spectrum Merger, the Company was a holding company, doing business as HRG and conducting its operations principally through its majority owned subsidiaries.

In accordance with the Agreement and Plan of Merger (the “Merger Agreement”), HRG, through, HRG SPV Sub I, Inc., a Delaware corporation and direct wholly owned subsidiary of HRG (“Merger Sub”) merged with and into Spectrum, with Spectrum continuing as a wholly owned subsidiary of HRG. The certificate of incorporation of HRG was amended and restated, pursuant to which, among other things, the corporate name of HRG was changed to “Spectrum Brands Holdings, Inc.”, the Board of Directors of Spectrum were designated as the Board of Directors of the Company with an individual to be designated by Leucadia National Corporation (“Leucadia”) and the officers of Spectrum became officers of the Company. Further, HRG will subsequently operate under the name of Spectrum Brands Holdings, Inc. and the NYSE tick symbol of HRG Common Stock will be “SPB”.

Immediately prior to the close of the Spectrum Merger, each issued and outstanding share of HRG common stock was, by means of a reverse stock split, combined into a fraction of a share of HRG Common Stock equal to (i) the number of shares of common stock, par value $0.01 per share, of Spectrum common stock held by HRG and its subsidiaries, adjusted for HRG’s net indebtedness as of closing, certain transaction expenses of HRG that are unpaid as of closing and a $200.0 million upward adjustment, divided by (ii) as of immediately prior to the reverse stock split, the number of outstanding shares of HRG common stock on a fully-diluted basis. Each share of Spectrum common stock issued and outstanding (other than shares held in treasury of Spectrum or held by HRG) were converted into the right to receive one share of newly issued HRG common stock and exchanged for HRG common stock. The weighted average shares and earnings per share data on the Condensed Consolidated Statements of Income were retrospectively adjusted to reflect the impact of the reverse stock split for all periods presented. See Note 19 – Earnings Per Share - SBH for further detail on the conversion rate and reverse stock split.

Each restricted stock award, restricted stock unit and performance stock unit granted under an equity plan of Spectrum, whether vested or unvested, were assumed by the Company and automatically converted into a corresponding equity-based award in the Company with the right to hold or acquire shares of common stock equal to the number of shares of Spectrum common stock previously underlying such award. Each new award is subject to the same terms and conditions as the corresponding Spectrum award. The Company will assume all rights and obligations in respect of each equity-based plan of Spectrum.

Prior to the close, each stock option, warrant and restricted stock award granted under an equity-based plan of HRG outstanding and unvested immediately prior to the closing became fully vested and each stock option and warrant became exercisable. Each exercisable award that is unexercised shall be adjusted (including to give effect to the reverse stock split) and shall remain outstanding, subject to the same terms and conditions as applied to the corresponding award. Immediately prior to the reverse stock split, each HRG restricted stock award shall become fully vested and be treated as a share of HRG common stock for purposes of the reverse stock split and the Merger.

The Spectrum Merger will be accounted for as an acquisition of a non-controlling interest under Accounting Standard Codification Topic 810-10 by the Company in the period subsequent to the period end date of June 30, 2018. As previously discussed, the presentation of the Company’s condensed consolidated financial statements and certain notes to the condensed consolidated financial statements for the fiscal period ended June 30, 2018 have been updated to reflect the presentation of Spectrum’s historical financial statements.

During the three and nine month periods ended June 30, 2018, the Company incurred costs of $3.1 million and $22.0 million, respectively, associated with the Spectrum Merger. During the three and nine month periods ended June 30, 2017, the Company incurred costs of $1.4 million and $4.2 million associated with the Spectrum Merger. At the time of close, on July 13, 2018, the Company recognized and paid $29.8 million in transaction fees consisting of contingent financial advisors and investment bankers fees, legal costs, and outstanding compensation and bonus payments.

Acquisition & Integration Costs

The following summarizes acquisition and integration related charges, excluding costs associated with the Spectrum Merger previously discussed, for the three and nine month periods ended June 30, 2018 and 2017:


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI Business	$	0.9	$	1.8	$	5.5	$	5.7
PetMatrix		0.8		1.7		4.5		2.0
Armored AutoGroup		—		0.3		0.6		2.1
Other		0.6		1.4		1.4		1.8
Total acquisition and integration related charges	$	2.3	$	5.2	$	12.0	$	11.6

Acquisition and integration costs include costs directly associated with the completion of the purchase of net assets or equity interest of a business such as a business combination, equity investment, joint venture or purchase of non-controlling interest. Included costs include transactions costs; advisory, legal, accounting, valuation, and other professional fees; and integration of acquired operations onto the Company’s shared service platform and termination of redundant positions and locations.

Restructuring And Related Charges

9 Months Ended

Jun. 30, 2018

Restructuring And Related Charges [Abstract]

Restructuring And Related Charges

NOTE 5 - RESTRUCTURING AND RELATED CHARGES

PET Rightsizing Initiative – During the second quarter of the year ended September 30, 2017, the Company implemented a rightsizing initiative within Spectrum’s PET segment to streamline certain operations and reduce operating costs. The initiative includes headcount reductions and the rightsizing of certain facilities. Total costs associated with this initiative are expected to be approximately $16 million, of which $15.3 million has been incurred to date. The balance is anticipated to be incurred through September 30, 2018.

HHI Distribution Center Consolidation – During the second quarter of the year ended September 30, 2017, the Company implemented an initiative within Spectrum’s HHI segment to consolidate certain operations and reduce operating costs. The initiative includes headcount reductions and the exit of certain facilities. Total costs associated with the initiative are expected to be approximately $77 million, of which $67.8 million has been incurred to date. The balance is anticipated to be incurred through September 30, 2018.

GAC Business Rationalization Initiatives – During the third quarter of the year ended September 30, 2016, the Company implemented a series of initiatives within Spectrum’s GAC segment to consolidate certain operations and reduce operating costs. These initiatives included headcount reductions and the exit of certain facilities. Total costs associated with these initiatives are expected to be approximately $48 million, of which $43.1 million has been incurred to date. The balance is anticipated to be incurred through September 30, 2018.

Other Restructuring Activities – The Company is entering or may enter into small, less significant initiatives and restructuring activities to reduce costs and improve margins throughout the organization. Individually these activities are not substantial, and occur over a shorter time period (less than 12 months).

The following summarizes restructuring and related charges for the three and nine month periods ended June 30, 2018 and 2017:


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI distribution center consolidation	$	11.6	$	9.0	$	40.4	$	9.1
GAC business rationalization initiative		6.3		12.8		13.5		19.8
PET rightsizing initiative		3.1		2.2		7.1		2.8
Other restructuring activities		4.4		(2.8)		8.0		(0.4)
Total restructuring and related charges	$	25.4	$	21.2	$	69.0	$	31.3
Reported as:
Cost of goods sold	$	4.9	$	11.2	$	9.9	$	16.4
Operating expense		20.5		10.0		59.1		14.9

The following is a summary of restructuring and related charges for the three and nine month periods ended June 30, 2018 and 2017 and cumulative costs for current restructuring initiatives as of June 30, 2018, by cost type:


	Termination		Other
(in millions)	Benefits		Costs		Total
For the three month period ended June 30, 2018	$	1.6	$	23.8	$	25.4
For the three month period ended June 30, 2017		2.4		18.8		21.2
For the nine month period ended June 30, 2018		6.8		62.2		69.0
For the nine month period ended June 30, 2017		4.5		26.8		31.3
Cumulative costs through June 30, 2018		17.8		116.8		134.6
Future costs to be incurred		0.4		16.0		16.4

Termination costs consist of involuntary employee termination benefits and severance pursuant to a one-time benefit arrangement recognized as part of a restructuring initiative. Other costs consist of non-termination type costs related to restructuring initiatives such as incremental costs to consolidate or close facilities, relocate employees, cost to retrain employees to use newly deployed assets or systems, lease termination costs, and redundant or incremental transitional operating costs and customer fines and penalties during transition, among others.

The following is a rollforward of the accrual related to all restructuring and related activities, included within Other Current Liabilities, by cost type for the nine month periods ended June 30, 2018.


	Termination		Other
(in millions)	Benefits		Costs		Total
Accrual balance at September 30, 2017	$	7.2	$	9.8	$	17.0
Provisions		4.4		2.6		7.0
Cash expenditures		(7.8)		(8.2)		(16.0)
Non-cash items		—		—		—
Accrual balance at June 30, 2018	$	3.8	$	4.2	$	8.0

The following summarizes restructuring and related charges by segment for the three and nine month periods ended June 30, 2018 and 2017, cumulative costs incurred through June 30, 2018, and future expected costs to be incurred by Spectrum’s segments of continuing operations:


(in millions)	HHI		PET		H&G		GAC		Corporate		Total
For the three month period ended June 30, 2018	$	12.0	$	3.7	$	0.1	$	7.6	$	2.0	$	25.4
For the three month period ended June 30, 2017		6.2		2.0		—		12.8		0.2		21.2
For the nine month period ended June 30, 2018		40.8		8.1		0.3		14.7		5.1		69.0
For the nine month period ended June 30, 2017		7.7		3.7		—		19.8		0.1		31.3
Cumulative costs through June 30, 2018		68.2		16.3		0.3		44.3		5.5		134.6
Future costs to be incurred		10.1		0.5		—		4.5		1.3		16.4

Receivables And Concentration Of Credit Risk	9 Months Ended
Receivables And Concentration Of Credit Risk	Jun. 30, 2018
Receivables And Concentration Of Credit Risk [Abstract]
Receivables And Concentration Of Credit Risk	NOTE 6 - RECEIVABLES AND CONCENTRATION OF CREDIT RISK The allowance for uncollectible receivables as of June 30, 2018 and September 30, 2017 was $28.6 million and $23.5 million, respectively. The Company has a broad range of customers including many large retail outlet chains, three of which exceed 10% of consolidated Net Sales and/or Trade Receivables. These three customers represented 40% and 39% of net sales for the three and nine month periods ended June 30, 2018 and 39% and 38% of net sales for the three and nine month periods ended June 30, 2017; and 29% and 36% of Trade Receivables at June 30, 2018 and September 30, 2017, respectively.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Inventories

9 Months Ended

Jun. 30, 2018

Inventories [Abstract]

Inventories

NOTE 7 - INVENTORIES

Inventories consist of the following:



(in millions)	June 30, 2018		September 30, 2017
Raw materials	$	104.2	$	95.7
Work-in-process		44.1		35.5
Finished goods		398.4		365.1
	$	546.7	$	496.3

Property, Plant And Equipment

9 Months Ended

Jun. 30, 2018

Property, Plant And Equipment [Abstract]

Property, Plant And Equipment

NOTE 8 – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following:


(in millions)	June 30, 2018		September 30, 2017
Land, buildings and improvements	$	148.7	$	146.6
Machinery, equipment and other		406.1		380.8
Capital leases		211.7		210.2
Construction in progress		37.8		40.4
Property, plant and equipment	$	804.3	$	778.0
Accumulated depreciation		(309.5)		(274.1)
Property, plant and equipment, net	$	494.8	$	503.9

Depreciation expense from property, plant and equipment for the three month periods ended June 30, 2018 and 2017 was $17.9 million and $17.3 million, respectively; and for the nine month periods ended June 30, 2018 and 2017 was $55.7 million and $48.3 million, respectively.

Goodwill And Intangible Assets

9 Months Ended

Jun. 30, 2018

Goodwill And Intangible Assets [Abstract]

Goodwill And Intangible Assets

NOTE 9 - GOODWILL AND INTANGIBLE ASSETS

Goodwill, Spectrum segments, consists of the following:



(in millions)	HHI		PET		H&G		GAC		Total
As of September 30, 2017	$	708.7	$	437.1	$	196.5	$	934.8	$	2,277.1
Foreign currency impact		(5.4)		(1.7)		—		(0.6)		(7.7)
As of June 30, 2018	$	703.3	$	435.4	$	196.5	$	934.2	$	2,269.4

Certain tradename intangible assets have an indefinite life and are not amortized. The balance of tradenames not subject to amortization was $1,021.8 million and $1,024.3 million as of June 30, 2018 and September 30, 2017, respectively. There was no impairment loss on indefinite-lived trade names for the three and nine month periods ended June 30, 2018 and 2017. The carrying value and accumulated amortization for definite lived intangible assets subject to amortization are as follows:



	June 30, 2018						September 30, 2017
(in millions)	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
Customer relationships	$	668.1	$	(249.3)	$	418.8	$	671.7	$	(222.3)	$	449.4
Technology assets		194.6		(73.1)		121.5		194.6		(59.7)		134.9
Tradenames		5.8		(3.1)		2.7		18.5		(15.1)		3.4
Total	$	868.5	$	(325.5)	$	543.0	$	884.8	$	(297.1)	$	587.7

The range and weighted average useful lives for definite-lived intangible assets are as follows:


Asset Type	Range	Weighted Average
Customer relationships	2 - 20 years	17.9 years
Technology assets	6 - 18 years	11.4 years
Tradenames	5 - 13 years	6.2 years

Amortization expense from intangible assets for the three month periods ended June 30, 2018 and 2017 was $14.4 million and $15.6 million, respectively, and for the nine month periods ended June 30, 2018 and 2017 was $43.8 million and $46.1 million, respectively. Excluding the impact of any future acquisitions or changes in foreign currency, the Company estimates annual amortization expense of intangible assets for the next five fiscal years will be as follows:


(in millions)	Amortization
2018	$	57.5
2019		57.4
2020		55.0
2021		49.7
2022		48.0

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Debt

9 Months Ended

Jun. 30, 2018

Debt [Abstract]

Debt

NOTE 10 - DEBT

Debt consists of the following:


	SBH								SB/RH
	June 30, 2018				September 30, 2017				July 1, 2018				September 30, 2017
(in millions)	Amount		Rate		Amount		Rate		Amount		Rate		Amount		Rate
Spectrum Brands Inc.
Term Loan, variable rate, due June 23, 2022	$	1,234.8	4.2	%	$	1,244.2	3.4	%	$	1,234.8	4.2	%	$	1,244.2	3.4	%
CAD Term Loan, variable rate, due June 23, 2022		32.4	5.3	%		59.0	4.9	%		32.4	5.3	%		59.0	4.9	%
4.00% Notes, due October 1, 2026		491.7	4.0	%		500.9	4.0	%		491.7	4.0	%		500.9	4.0	%
5.75% Notes, due July 15, 2025		1,000.0	5.8	%		1,000.0	5.8	%		1,000.0	5.8	%		1,000.0	5.8	%
6.125% Notes, due December 15, 2024		250.0	6.1	%		250.0	6.1	%		250.0	6.1	%		250.0	6.1	%
6.625% Notes, due November 15, 2022		570.0	6.6	%		570.0	6.6	%		570.0	6.6	%		570.0	6.6	%
Revolver Facility, variable rate, expiring March 6, 2022		545.5	4.6	%		—	—	%		545.5	4.6	%		—	—	%
Other notes and obligations		3.4	7.9	%		4.7	8.0	%		3.4	7.9	%		4.7	8.0	%
Obligations under capital leases		196.9	5.7	%		199.7	5.7	%		196.9	5.7	%		199.7	5.7	%
Total Spectrum Brands, Inc. debt		4,324.7				3,828.5				4,324.7				3,828.5
Spectrum Brands Holdings, Inc. (formerly HRG)
HRG - 7.875% Senior Secured Notes, due July 15, 2019		—	—	%		864.4	7.9	%		—	—	%		—	—	%
HRG - 7.75% Senior Unsecured Notes, due January 15, 2019		890.0	7.8	%		890.0	7.8	%		—	—	%		—	—	%
HGI Funding - 2017 Loan, due July 13, 2018		50.0	3.7	%		50.0	3.7	%		—	—	%		—	—	%
HGI Energy - notes due June 30, 2018		—	—	%		92.0	1.5	%		—	—	%		—	—	%
Salus - unaffiliated long-term debt of consolidated VIE		76.6	—	%		28.9	—	%		—	—	%		—	—	%
Salus - long term debt of consolidated VIE with FGL		—	—	%		48.1	—	%		—	—	%		—	—	%
Total SBH debt		5,341.3				5,801.9				4,324.7				3,828.5
Unamortized discount on debt		(20.7)				(20.7)				(2.9)				(3.7)
Debt issuance costs		(60.4)				(76.1)				(47.5)				(53.1)
Less current portion		(70.8)				(161.4)				(20.8)				(19.4)
Long-term debt, net of current portion	$	5,189.4			$	5,543.7			$	4,253.5			$	3,752.3

Spectrum Brands Inc.

The Term Loans and Revolver Facility are subject to variable interest rates, (i) the USD Term Loan is subject to either adjusted LIBOR (International Exchange London Interbank Offered Rate), plus margin of 2.00% per annum, or base rate plus margin of 1.00% per annum, (ii) the CAD Term Loan is subject to either CDOR (Canadian Dollar Offered Rate), subject to a 0.75% floor plus 3.50% per annum, or base rate with a 1.75% floor plus 2.50% per annum, (iii) the Revolver Facility is subject to either adjusted LIBOR plus margin ranging from 1.75% to 2.25% per annum, or base rate plus margin ranging from 0.75% to 1.25% per annum.

On March 28, 2018, the Company entered into a fifth amendment to the Credit Agreement, expanding the overall capacity of the Revolver Facility by $100 million to $800 million. As a result of borrowings and payments under the Revolver Facility, at June 30, 2018, the Company had borrowing availability of $234.5 million, net outstanding letters of credit of $18.0 million and $2.0 million allocated to a foreign subsidiary.

SBH (formerly HRG)

On January 16, 2018, HRG redeemed all $864.4 million outstanding principal amount of its 7.875% Senior Secured Notes due 2019 at a redemption price equal to 100.0% of the principal amount thereof, plus accrued and unpaid interest to the redemption date.

On January 13, 2017, HRG, through a wholly-owned subsidiary of HGI Funding, entered into a loan agreement, pursuant to which it may borrow up to an aggregate amount of $150.0 million (the “2017 Loan”). The 2017 Loan bears interest at an adjusted International Exchange London Interbank Offered Rate (“LIBOR”), plus 2.35% per annum, payable quarterly and a commitment fee of 75 bps. During the nine months ended June 30, 2018, the 2017 Loan was terminated by the borrower.

On December 5, 2017, HRG Group Inc. paid off the $92.0 million aggregate principal amount of the HGI Energy Notes, which were previously held by FGL.

On July 13, 2018, subsequent to June 30, 2018, the Company paid of the $50.0 million aggregate principal amount of the HGI Funding loan prior to the close of the Spectrum Merger.

In February 2013, September 2013 and February 2015, Salus completed a collateralized loan obligation (“CLO”) securitization of up to $578.5 million notional aggregate principal amount. At June 30, 2018 and September 30, 2017, the outstanding notional aggregate principal amount of $76.6 million and $28.9 million, respectively, was taken up by unaffiliated entities, including HRG former subsidiary, FGL, and consisted entirely of subordinated debt in both periods. As of September 30, 2017, there was $48.1 million taken up by FGL and included in Assets of Businesses Held for Sale in the accompanying Condensed Consolidated Statement of Financial Position. The CLO subordinated debt is non-recourse to the Company. The obligations of the securitization is secured by the assets of the variable interest entity, primarily asset-based loan receivables and carry residual interest subject to maintenance of certain covenants. Due to losses incurred in the CLO, at June 30, 2018, and September 30, 2017, the CLO was not accruing interest on the subordinated debt.

Derivatives

9 Months Ended

Jun. 30, 2018

Derivatives [Abstract]

Derivatives

NOTE 11 - DERIVATIVES

Cash Flow Hedges

Interest Rate Swaps. The Company uses interest rate swaps to manage its interest rate risk. The swaps are designated as cash flow hedges with the changes in fair value recorded in Accumulated Other Comprehensive Income (“AOCI”) and as a derivative hedge asset or liability, as applicable. The swaps settle periodically in arrears with the related amounts for the current settlement period payable to, or receivable from, the counterparties included in accrued liabilities or receivables, respectively, and recognized in earnings as an adjustment to interest from the underlying debt to which the swap is designated. Due to the expected settlement of the Company’s Term Loan using proceeds from the GBA divestitures, as discussed in Note 3- Divestitures, a portion of the projected cash flows was no longer deemed probable and therefore de-designated a portion of the hedge as ineffective. At June 30, 2018 and September 30, 2017, the Company had a series of U.S. dollar denominated interest rate swaps outstanding which effectively fix the interest on floating rate debt, exclusive of lender spreads, at 1.76% for a notional principal amount of $300.0 million through May 2020. The derivative net gain estimated to be reclassified from AOCI into earnings over the next 12 months is $1.4 million, net of tax. The Company’s interest rate swap derivative financial instruments at June 30, 2018 and September 30, 2017 are as follows:



	June 30, 2018				September 30, 2017
(in millions)	Notional Amount		Remaining Years		Notional Amount		Remaining Years
Interest rate swaps - fixed	$	300.0		1.9	$	300.0		2.6

Commodity Swaps. The Company is exposed to risk from fluctuating prices for raw materials, specifically brass used in its manufacturing processes. The Company hedges a portion of the risk associated with the purchase of these materials through the use of commodity swaps. The hedge contracts are designated as cash flow hedges with the fair value changes recorded in AOCI and as a hedge asset or liability, as applicable. The unrecognized changes in fair value of the hedge contracts are reclassified from AOCI into earnings when the hedged purchase of raw materials also affects earnings. The swaps effectively fix the floating price on a specified quantity of raw materials through a specified date. At June 30, 2018, the Company had a series of brass swap contracts outstanding through November 2019. The derivative net gains estimated to be reclassified from AOCI into earnings over the next 12 months is $0.1 million, net of tax. The Company had the following commodity swap contracts outstanding as of June 30, 2018 and September 30, 2017.

June 30, 2018

September 30, 2017

(in millions, except notional)

Notional

Contract Value

Notional

Contract Value

Brass swap contracts

1.0 Tons

5.4

1.3 Tons

6.6

Foreign exchange contracts. The Company periodically enters into forward foreign exchange contracts to hedge a portion of the risk from forecasted foreign currency denominated third party and intercompany sales or payments. These obligations generally require the Company to exchange foreign currencies for U.S. Dollars, Euros, Canadian Dollars or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange related to sales of product or raw material purchases. Until the sale or purchase is recognized, the fair value of the related hedge is recorded in AOCI and as a derivative hedge asset or liability, as applicable. At the time the sale or purchase is recognized, the fair value of the related hedge is reclassified as an adjustment to Net Sales or purchase price variance in Cost of Goods Sold on the Condensed Consolidated Statements of Income. At June 30, 2018, the Company had a series of foreign exchange derivative contracts outstanding through December 2019. The derivative net losses estimated to be reclassified from AOCI into earnings over the next 12 months is $0.5 million, net of tax. At June 30, 2018 and September 30, 2017, the Company had foreign exchange derivative contracts designated as cash flow hedges with a notional value of $61.5 million and $67.5 million, respectively.

Net Investment Hedge

On September 20, 2016, SBI issued €425 million aggregate principle amount of 4.00% Notes. See Note 10 - Debt for further detail. The 4.00% Notes are denominated in Euros and have been designated as a net investment hedge of the translation of the Company’s net investments in Euro denominated subsidiaries at the time of issuance. As a result, the translation of the Euro denominated debt is recognized as AOCI with any ineffective portion recognized as foreign currency translation gains or losses on the statement of income when the aggregate principal exceeds the net investment in its Euro denominated subsidiaries. Net gains or losses from the net investment hedge are reclassified from AOCI into earnings upon a liquidation event or deconsolidation of Euro denominated subsidiaries. As of June 30, 2018, the hedge was fully effective and no ineffective portion was recognized in earnings.

Derivative Contracts Not Designated as Hedges for Accounting Purposes

Foreign exchange contracts. The Company periodically enters into forward and swap foreign exchange contracts to economically hedge a portion of the risk from third party and intercompany payments resulting from existing obligations. These obligations generally require the Company to exchange foreign currencies for U.S. Dollars, Canadian Dollars, Euros, Pounds Sterling, Taiwanese Dollars, Hong Kong Dollars or Australian Dollars. These foreign exchange contracts are fair value hedges of a related liability or asset recorded in the accompanying Condensed Consolidated Statements of Financial Position. The gain or loss on the derivative hedge contracts is recorded in earnings as an offset to the change in value of the related liability or asset at each period end. At June 30, 2018, the Company had a series of forward exchange contracts outstanding through July 2018. At June 30, 2018 and September 30, 2017, the Company had $76.9 million and $62.9 million, respectively, of notional value of such foreign exchange derivative contracts outstanding.

NOTE 11 – DERIVATIVES (continued)

Fair Value of Derivative Instruments

The fair value of the Company’s outstanding derivative contracts recorded in the Condensed Consolidated Statements of Financial Position is as follows:



(in millions)	Line Item	June 30, 2018		September 30, 2017
Derivative Assets
Commodity swaps - designated as hedge	Other receivables	$	0.1	$	0.6
Interest rate swaps - designated as hedge	Other receivables		2.0		—
Interest rate swaps - designated as hedge	Deferred charges and other		1.6		0.4
Foreign exchange contracts - designated as hedge	Other receivables		0.7		—
Foreign exchange contracts - designated as hedge	Deferred charges and other		—		0.2
Foreign exchange contracts - not designated as hedge	Other receivables		0.2		0.3
Total Derivative Assets		$	4.6	$	1.5
Derivative Liabilities
Commodity swaps - designated as hedge	Accounts payable	$	0.2	$	—
Interest rate swaps - designated as hedge	Other current liabilities		—		0.5
Interest rate swaps - designated as hedge	Accrued interest		(0.3)		0.2
Foreign exchange contracts - designated as hedge	Accounts payable		0.1		2.3
Foreign exchange contracts - designated as hedge	Other long term liabilities		—		0.3
Total Derivative Liabilities		$	—	$	3.3

The Company is exposed to the risk of default by the counterparties with which it transacts and generally does not require collateral or other security to support financial instruments subject to credit risk. The Company monitors counterparty credit risk on an individual basis by periodically assessing each counterparty’s credit rating exposure. The maximum loss due to credit risk equals the fair value of the gross asset derivatives that are concentrated with certain domestic and foreign financial institution counterparties. The Company considers these exposures when measuring its credit reserve on its derivative assets, which were not significant as of June 30, 2018 and September 30, 2017.

The Company’s standard contracts do not contain credit risk related contingent features whereby the Company would be required to post additional cash collateral as a result of a credit event. However, the Company is typically required to post collateral in the normal course of business to offset its liability positions. As of June 30, 2018 and September 30, 2017, there was no cash collateral outstanding. In addition, as of June 30, 2018 and September 30, 2017, the Company had no posted standby letters of credit related to such liability positions.

The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the three month periods ended June 30, 2018 and 2017, pretax:


	Effective Portion
						Reclassified to		Ineffective portion
Three month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2018 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	0.6	Interest expense	$	—	$	0.3	Interest expense	$	—	$	0.3
Commodity swaps		(3.1)	Cost of goods sold		0.1		0.5	Cost of goods sold		—		—
Net investment hedge		31.1	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		(0.1)	Net sales		—		—	Net sales		—		—
Foreign exchange contracts		12.1	Cost of goods sold		(0.2)		(2.0)	Cost of goods sold		—		—
Total	$	40.6		$	(0.1)	$	(1.2)		$	—	$	0.3

	Effective Portion
						Reclassified to		Ineffective portion
Three month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2017 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	(1.1)	Interest expense	$	—	$	(0.3)	Interest expense	$	—	$	—
Commodity swaps		(0.5)	Cost of goods sold		0.1		1.2	Cost of goods sold		—		—
Net investment hedge		(32.6)	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		0.2	Net sales		—		—	Net sales		—		—
Foreign exchange contracts		(10.3)	Cost of goods sold		0.2		1.1	Cost of goods sold		—		—
Total	$	(44.3)		$	0.3	$	2.0		$	—	$	—

NOTE 11 – DERIVATIVES (continued)

The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the nine month periods ended June 30, 2018 and 2017, pretax:


	Effective Portion
						Reclassified to		Ineffective portion
Nine month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2018 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	4.3	Interest expense	$	—	$	0.6	Interest expense	$	—	$	1.0
Commodity swaps		(1.9)	Cost of goods sold		0.8		3.0	Cost of goods sold		—		—
Net investment hedge		9.3	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		(0.1)	Net sales		0.1		—	Net sales		—		—
Foreign exchange contracts		9.8	Cost of goods sold		(0.6)		(10.9)	Cost of goods sold		—		—
Total	$	21.4		$	0.3	$	(7.3)		$	—	$	1.0

	Effective Portion
						Reclassified to		Ineffective portion
Nine month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2017 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	(1.0)	Interest expense	$	—	$	(1.0)	Interest expense	$	—	$	—
Commodity swaps		3.3	Cost of goods sold		0.4		3.4	Cost of goods sold		—		—
Net investment hedge		(9.3)	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		0.3	Net sales		—		—	Net sales		—		—
Foreign exchange contracts		(4.4)	Cost of goods sold		0.2		8.2	Cost of goods sold		—		—
Total	$	(11.1)		$	0.6	$	10.6		$	—	$	—

The following summarizes the loss associated with derivative contracts not designated as hedges in the Condensed Consolidated Statements of Income for the three and nine month periods ended June 30, 2018 and 2017:


		Three Months Ended				Nine Months Ended
(in millions)	Line Item	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Foreign exchange contracts	Other non-operating expense (income)	$	4.4	$	(4.6)	$	1.7	$	(1.3)

Fair Value Of Financial Instruments

9 Months Ended

Jun. 30, 2018

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Financial Instruments

NOTE 12 - FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company has not changed the valuation techniques used in measuring the fair value of any financial assets and liabilities during the year. The Company’s consolidated assets and liabilities measured at fair value are summarized according to the fair value hierarchy as follows: The fair value of derivative instruments as of June 30, 2018 and September 30, 2017 are as follows (see Note 11 - Derivatives for additional detail).


	June 30, 2018										September 30, 2017
									Carrying										Carrying
(in millions)	Level 1		Level 2		Level 3		Fair Value		Amount		Level 1		Level 2		Level 3		Fair Value		Amount
Derivative Assets	$	—	$	4.6	$	—	$	4.6	$	4.6	$	—	$	1.5	$	—	$	1.5	$	1.5
Derivative Liabilities		—		—		—		—		—		—		3.3		—		3.3		3.3
Debt - SBH		—		5,368.2		—		5,368.2		5,260.2		—		5,839.0		92.0		5,931.0		5,705.1
Debt - SB/RH		—		4,321.8		—		4,321.8		4,274.3		—		3,972.8		—		3,972.8		3,771.7

The fair value measurements of the Company’s debt are valued at quoted input prices that are directly observable or indirectly observable through corroboration with observable market data. See Note 10 – Debt for additional detail on outstanding debt of SBH and SB/RH. See Note 11 – Derivatives for additional detail on derivative assets and liabilities. The carrying value of cash and cash equivalents, receivables, accounts payable and short term debt approximate fair value based on the short-term nature of these assets and liabilities. Goodwill, intangible assets and other long-lived assets are tested annually or more frequently if an event occurs that indicates an impairment loss may have been incurred using fair value measurements with unobservable inputs (Level 3).

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Employee Benefit Plans

9 Months Ended

Jun. 30, 2018

Employee Benefit Plans [Abstract]

Employee Benefit Plans

NOTE 13 - EMPLOYEE BENEFIT PLANS

Spectrum Defined Benefit Plans

The net periodic benefit cost for the Spectrum defined benefit plans for the three and nine month periods ended June 30, 2018 and 2017 are as follows:


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Service cost	$	0.5	$	0.7	$	1.5	$	2.0
Interest cost		0.5		0.4		1.4		1.1
Expected return on assets		(0.4)		(0.4)		(1.1)		(1.0)
Recognized net actuarial loss		0.3		0.5		0.8		1.6
Net periodic benefit cost	$	0.9	$	1.2	$	2.6	$	3.7
Weighted average assumptions
Discount rate	1.13 - 7.50%		1.00 - 8.68%		1.13 - 7.50%		1.00 - 8.68%
Expected return on plan assets	1.13 - 3.50%		1.00 - 3.50%		1.13 - 3.50%		1.00 - 3.50%
Rate of compensation increase	1.37 - 7.00%		2.25 - 7.00%		1.37 - 7.00%		2.25 - 7.00%

Amounts reclassified from AOCI associated with employee benefit plan costs and recognized on the Condensed Consolidated Statements of Income for the three and nine month periods ended June 30, 2018 and 2017 were as follows:


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Cost of goods sold	$	0.1	$	0.3	$	0.4	$	1.0
Selling expenses		0.1		0.2		0.3		0.5
General and administrative expenses		0.1		0.1		0.1		0.2
Amounts reclassified from AOCI to continuing operations	$	0.3	$	0.6	$	0.8	$	1.7
Amounts reclassified from AOCI to discontinued operations	$	0.5	$	0.8	$	1.6	$	2.3

Contributions to its pension and defined benefit plans, including discretionary amounts, for the three month periods ended June 30, 2018 and 2017 was $1.0 million, and for the nine month periods ended June 30, 2018 and 2017 were $2.8 million and $2.3 million, respectively.

HRG Defined Benefit Plans

HRG had a noncontributory defined benefit pension plan (the “HRG Pension Plan”) covering certain of its former U.S. employees. During the fiscal year ended September 30, 2016, the HRG Pension Plan was frozen which caused all existing participants to become fully vested in their benefits. On November 15, 2017, HRG’s Board of Directors approved the termination of the HRG Pension Plan. The HRG Pension Plan’s termination date was February 15, 2018. As of June 30, 2018 and September 30, 2017, the HRG Pension Plan’s unfunded projected benefit obligation was $4.5 million and $4.2 million, respectively. HRG recognized an accrual of $1.6 million for the estimated additional cost to settle above the unfunded benefit obligation. Spectrum is expected to purchase annuity contracts before the year ended September 30, 2018 to settle the obligation to HRG Pension Plan participants.

Additionally, HRG had an unfunded supplemental pension plan (the “Supplemental Plan”) which provides supplemental retirement payments to certain former senior executives of HRG. The amounts of such payments equal the difference between the amounts received under the HRG Pension Plan and the amounts that would otherwise be received if HRG Pension Plan payments were not reduced as the result of the limitations upon compensation and benefits imposed by Federal law. Effective December 1994, the Supplemental Plan was frozen.

Share Based Compensation

9 Months Ended

Jun. 30, 2018

Share Based Compensation [Abstract]

Share Based Compensation

NOTE 14 - SHARE BASED COMPENSATION

Share based compensation expense is recognized as General and Administrative Expenses on the Condensed Consolidated Statements of Income and consists of costs from the Spectrum equity plan and the HRG equity plan. The following is a summary of share based compensation expense for the three and nine month periods ended June 30, 2018 and 2017.


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017			June 30, 2018		June 30, 2017
Spectrum equity plan	$	4.9	$	4.4	$	5.3	$	23.9
HRG equity plan		0.4		0.6		1.1		4.6
SBH share based compensation expense		5.3		5.0		6.4		28.5
SB/RH share based compensation expense		4.5		3.9		4.0		21.6

Spectrum

The following summary of the activity in Spectrum RSUs during the nine month period ended June 30, 2018:


	Spectrum					SB/RH
		Weighted		Fair			Weighted		Fair
		Average		Value			Average		Value
		Grant Date		at Grant			Grant Date		at Grant
(in millions, except per share data)	Shares	Fair Value		Date		Shares	Fair Value		Date
Time-based grants	0.1	$	111.31	$	11.0	0.1	$	112.33	$	9.6
Performance-based grants
Vesting in less than 24 months	0.1		109.10		12.9	0.1		109.10		12.9
Vesting in more than 24 months	0.1		109.45		12.6	0.1		109.45		12.6
Total performance-based grants	0.2	$	109.27	$	25.5	0.2	$	109.27	$	25.5
Total grants	0.3	$	109.88	$	36.5	0.3	$	110.09	$	35.1



	Spectrum					SB/RH
		Weighted		Fair			Weighted		Fair
		Average		Value			Average		Value
		Grant Date		at Grant			Grant Date		at Grant
(in millions, except per share data)	Shares	Fair Value		Date		Shares	Fair Value		Date
At September 30, 2017	0.8	$	114.67	$	87.2	0.7	$	116.32	$	82.4
Granted	0.3		109.88		36.5	0.3		110.09		35.1
Forfeited	(0.1)		116.13		(10.0)	(0.1)		116.13		(10.0)
Vested	(0.5)		113.21		(55.1)	(0.4)		114.19		(50.9)
At June 30, 2018	0.5	$	112.74	$	58.6	0.5	$	114.27	$	56.6

In addition to RSUs, Spectrum also provides for a portion of its annual management incentive compensation plan to be paid in common stock of the Company, in lieu of cash payment, and is considered a liability plan. Share based compensation expense associated with the annual management incentive plan was $3.2 million and $1.9 million for the three month periods ended June 30, 2018 and 2017, respectively, and $6.4 million and $5.7 million for the nine month periods ended June 30, 2018 and 2017, respectively. The remaining unrecognized pre-tax compensation cost for SBH and SB/RH at June 30, 2018 was $1.6 million and $1.2 million, respectively. Effective the close of the Spectrum Merger, all outstanding awards under the Spectrum plan are modified and the underlying Spectrum shares are exchanged for shares in SBH.

HRG

The following is a summary of HRG share-based awards during the nine month period ended June 30, 2018:


	Stock Options					Warrants					Restricted Stock Awards
		Weighted		Weighted			Weighted		Weighted			Weighted		Fair
		Average		Average			Average		Average			Average		Value
		Exercise		Grant Date			Exercise		Grant Date			Grant Date		at Grant
(in millions, except per share data)	Options	Price		Fair Value		Units	Price		Fair Value		Shares	Fair Value		Date
As of September 30, 2017	4.0	$	9.69	$	3.88	0.6	$	13.13	$	3.22	0.1	$	13.36	$	1.9
Granted	—		—		—	—		—		—	0.1		16.85		0.4
Exercised	(2.5)		(8.38)		(3.33)	(0.6)		(13.13)		(3.22)	(0.1)		(13.56)		(1.9)
Outstanding at June 30, 2018	1.5	$	11.82	$	4.78	—	$	—	$	—	0.1	$	16.85	$	0.4
Vested/Exercisable at June 30, 2018	1.3		11.09	$	4.53

During the nine month period ended June 30, 2018, HRG stock option awards with a total fair value of $0.8 million vested. The intrinsic value of HRG share options exercised during the nine month period ended June 30, 2018 was $21.5 million, which HRG received $19.9 million in cash settlement. The remaining unrecognized pre-tax compensation cost for HRG at June 30, 2018 was $0.3 million. Effective the close of the Spectrum Merger, all HRG awards become fully vested and exercisable.

Income Taxes

9 Months Ended

Jun. 30, 2018

Income Taxes [Abstract]

Income Taxes

NOTE 15 - INCOME TAXES

The effective tax rate for the three and nine month periods ended June 30, 2018 and 2017 was as follows:


	Three Month Periods Ended		Nine Month Periods Ended
Effective tax rate	June 30, 2018	June 30, 2017	June 30, 2018	June 30, 2017
SBH	(518.9%)	83.7%	2,192.9%	1,583.9%
SB/RH	22.8%	27.9%	(111.7)%	33.6%

On December 22, 2017, the Tax Cuts and Jobs Act (the "Tax Reform Act") was signed into law. The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a dividends received deduction for dividends from foreign subsidiaries and imposing a tax on deemed repatriated accumulated earnings of foreign subsidiaries. The Tax Reform Act reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The Company’s applicable U.S. statutory tax rate for Fiscal 2018 will be approximately 24.5%.

Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. As a result of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax liabilities at December 31, 2017 and recognized a provisional $206.7 million tax benefit in the Company’s net income from continuing operations for the three month period ended December 31, 2017. The Company reduced the provisional tax benefit by $8.0 million in the three month period ended June 30, 2018 to reflect additional information regarding the Fiscal 2018 reversing temporary differences. The Company determined the impact of the U.S. federal corporate income tax rate change on the U.S. deferred tax assets and liabilities is provisional because certain of the timing differences reversing at the Company’s Fiscal 2018 blended rate must be estimated until the Fiscal 2018 reversing timing differences are known.

As a result of the Spectrum Merger, the Company and Spectrum will join in the filing of a US consolidated tax return starting July 13, 2018. The form of the Spectrum Merger allows for the Company’s capital and net operating loss carryforwards to be able to be used to offset Spectrum’s future income and the US tax gain on the sale of the GBL business to Energizer. As a result, for the three month period ended June 30, 2018, the Company released $335.0 million of valuation allowance on its U.S. federal net deferred tax assets since it is now more likely than not that the assets will be realized. As of June 30, 2018, the Company has $229.8 million of valuation allowance recorded on US deferred tax assets, primarily net operating losses and tax credits subject to certain ownership change limitations on their use.

The Company is actively marketing the HPC business and expects to consummate a sale prior to December 31, 2018. If the portion of the purchase price allocated to the US is sufficient, there is a reasonable possibility that the Company could release valuation allowance of $40.0 million of federal net operating losses currently subject to certain limits, and additional valuation allowance on US state net operating losses. The Company does not have sufficient certainty around the purchase price or the amount that would be allocated to the US to conclude that utilization of these net operating losses is more likely than not.

During the three month period ended March 31, 2018, the Company released $4.9 million of valuation allowance against its U.S. federal and state capital losses as a result of the announced sale of the GBL business to Energizer. During the nine month period ended June 30, 2018, the Company also released $2.7 million of valuation allowance against its U.S. state net operating loss deferred tax assets since the projected US tax gain on the sale makes it more likely than not that the additional tax benefits will be realized.

As of June 30, 2018, the Company has recorded $38.7 million of valuation allowance against its U.S. state net operating losses. It remains unclear which of the Tax Reform Act provisions will be adopted by each of the U.S. states. State conformity to the provisions of the Tax Reform Act could have a material impact on the valuation allowance recorded on U.S. state net operating losses.

The Tax Reform Act provided for a one-time deemed mandatory repatriation of post-1986 undistributed foreign subsidiary earnings and profits (“E&P”). The Company had an estimated $526.4 million of undistributed foreign E&P subject to the deemed mandatory repatriation and recognized a provisional $71.0 million of income tax expense in the Company’s net income from continuing operations for the nine month period ended June 30, 2018. The Company reduced the provisional tax expense by $6.9 million in the three month period ended June 30, 2018 to reflect additional information regarding earnings subject to repatriation tax. The mandatory repatriation tax is payable over 8 years, with the first payment due January 2019, therefore $5.7 million of the repatriation tax liability is classified as Other Current Liabilities and $65.3 million as Other Long-Term Liabilities on the Condensed Consolidated Statement of Financial Position as of June 30, 2018. The provisional tax expense for the mandatory repatriation is based on currently available information and additional information needs to be prepared, obtained and analyzed in order to determine the final amount, including further analysis of certain foreign exchange gains or losses, earnings and profits, foreign tax credits, and estimated cash and cash equivalents as of the measurement dates in the Tax Reform Act. Tax effects for changes to these items will be recorded in a subsequent quarter, as discrete adjustments to our income tax provision, once complete.

The Tax Reform Act provides for additional limitations on the deduction of business interest expense, effective with the Company’s Fiscal 2019 tax year. Unused interest deductions can be carried forward and may be used in future years to the extent the interest limitation is not exceeded in those periods. It is possible that a portion of the Company’s future U.S. interest expense could be nondeductible and impact the Company’s effective tax rate.

The Tax Reform Act also contains additional limits on deducting compensation, including performance-based compensation, in excess of $1 million paid to certain executive officers for any fiscal year, effective with the Company’s Fiscal 2019 tax year. The Company’s future compensation payments will be subject to these limits, which could impact the Company’s effective tax rate.

The Company continues to review the anticipated impacts of the global intangible low taxed income (“GILTI”) and base erosion anti-abuse tax (“BEAT”) on the Company, which are not effective until fiscal year 2019. The Company has not recorded any impact associated with either GILTI or BEAT in the tax rate for the nine month period ended June 30, 2018. The FASB allows an accounting policy election of either recognizing deferred taxes for temporary differences expected to reverse as GILTI in future years or treating such taxes as a current-period expense when incurred. Due to the complexity of calculating GILTI under the new law, we have not determined which method we will apply.

In response to the enactment of the Tax Reform Act, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. SAB 118 allows registrants to record provisional amounts during a one year measurement period in a manner similar to accounting for business combinations. The Company has recognized the provisional tax impacts related to deemed repatriated earnings and the revaluation of deferred tax assets and liabilities and included these amounts in its consolidated financial statements for the nine month period ended June 30, 2018. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Reform Act.

Related Party Transactions	9 Months Ended
Related Party Transactions	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 16 – RELATED PARTY TRANSACTIONS On October 16, 2017, HRG entered into an engagement letter with Jefferies LLC (“Jefferies”), a wholly owned subsidiary of Leucadia National Corporation (“Leucadia”) a significant stockholder of the Company. Pursuant to the Jefferies engagement letter, Jefferies agreed to act as co-advisor to the Company (with the other co-advisors acting as lead financial advisor to the HRG) with respect to HRG’s review of strategic alternatives. Under the Jefferies Engagement Letter, and effective close of the Spectrum Merger, Jefferies received a $3.0 million transaction fee, including reimbursement for all reasonable out of pocket expenses incurred by Jefferies in connection therewith. In addition, HRG agreed to indemnify Jefferies for certain liabilities in connection with such engagement.

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Jun. 30, 2018
Commitments And Contingencies [Abstract]
Commitments And Contingencies	NOTE 17 - COMMITMENTS AND CONTINGENCIES The Company is a defendant in various litigation matters generally arising out of the ordinary course of business. The Company does not believe that any of the matters or proceedings presently pending will have a material adverse effect on its results of operations, financial condition, liquidity or cash flows. Environmental. The Company has provided for an estimated cost of $4.2 million and $4.4 million, as of June 30, 2018 and September 30, 2017, respectively, associated with environmental remediation activities at some of its current and former manufacturing sites. The Company believes that any additional liability in excess of the amounts provided that may result from resolution of these matters, will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company. Product Liability. The Company may be named as a defendant in lawsuits involving product liability claims. The Company has recorded and maintains an estimated liability in the amount of management’s estimate for aggregate exposure for such liabilities based upon probable loss from loss reports, individual cases, and losses incurred but not reported. As of June 30, 2018 and September 30, 2017, the Company recognized $4.8 million and $5.3 million in product liability accruals, respectively, included in Other Current Liabilities on the Condensed Consolidated Statement of Financial Position. The Company believes that any additional liability in excess of the amounts provided that may result from resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company. Product Warranty. The Company recognizes an estimated liability for standard warranty on certain products when we recognize revenue on the sale of the warranted products. Estimated warranty costs incorporate replacement parts, products and delivery, and are recorded as a cost of goods sold at the time of product shipment based on historical and projected warranty claim rates, claims experience and any additional anticipated future costs on previously sold products. The Company recognized $7.3 million and $6.4 million of warranty accruals as of June 30, 2018 and September 30, 2017, respectively, included in Other Current Liabilities on the Condensed Consolidated Statement of Financial Statement. Product Safety Recall. On June 10, 2017, the Company initiated a voluntary safety recall of various rawhide chew products for dogs sold by Spectrum’s PET segment due to possible chemical contamination. As a result, the Company realized a loss related to the recall of $5.1 million and $16.3 million for the three and nine month periods ended June 30, 2018, which comprised of inventory write-offs of $2.0 million and $3.6 million for the three and nine month periods ended June 30, 2018, respectively, for inventory at our distribution centers and production facilities that were considered obsolete and disposed; customer losses of $0.5 million and $1.6 million, respectively, for returned or disposed product held by our customers; and $2.6 million and $11.1 million, respectively, for incremental costs of disposal and operating costs during a temporary shutdown and subsequent start-up of production facilities impacted by the recall. The Company suspended production at facilities impacted by the product safety recall, completed a comprehensive manufacturing review and subsequently recommenced production during the fourth quarter ended September 30, 2017. The impacted production facilities are subject to incremental costs during start-up requiring alternative treatment on affected product SKUs until appropriate regulatory approvals have been received. The amounts for customer losses reflect the cost of the affected products returned to or replaced by the Company and the expected cost to reimburse customers for costs incurred by them related to the recall. The incremental costs incurred directly by the company do not include lost earnings associated with interruption of production at the Company’s facilities, or the costs to put into place corrective and preventative actions at those facilities. The Company’s estimates for losses related to the recall are provisional and were determined based on an assessment of information currently available and may be revised in subsequent periods as the Company continues to work with its customers to substantiate claims received to date and any additional claims that may be received. There have been no lawsuits or claims filed against the Company related to the recalled product.

Segment Information

9 Months Ended

Jun. 30, 2018

Segment Information [Abstract]

Segment Information

NOTE 18 - SEGMENT INFORMATION

The HRG reportable business segments were historically organized in a manner that reflected HRG’s management views of those business activities prior to the Spectrum Merger. Accordingly, the Company is currently presenting the results from its business operations in two reportable segments: (i) Consumer Products and (ii) Corporate and Other. The HRG’s Corporate and Other segment includes ownership in Salus. The following schedule presents the HRG segment information for the three and nine month periods ended June 30, 2018 and 2017.


	Three month periods ended				Nine month periods ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Revenues
Consumer products	$	945.5	$	862.9	$	2,358.1	$	2,221.6
Corporate and other		—		0.1		—		1.1
Total revenues	$	945.5	$	863.0	$	2,358.1	$	2,222.7
Operating income
Consumer products	$	133.3	$	110.9	$	210.4	$	277.1
Corporate and other		(7.0)		(10.2)		(29.6)		(39.9)
Total operating income		126.3		100.7		180.8		237.2
Interest expense		63.5		76.1		206.6		232.4
Other (expense) income, net		(2.3)		1.3		(4.6)		1.7
Income (loss) from continuing operations before income taxes	$	65.1	$	23.3	$	(21.2)	$	3.1

As a result of the Spectrum Merger effective July 13, 2018, subsequent to the fiscal period end date of June 30, 2018 and prior to the issuance of this Quarterly Report, management of the Company transitioned to Spectrum’s management. See Note 4 – Acquisitions for further details on the Spectrum Merger. Spectrum identifies its segments based upon the internal organization that is used by Spectrum management for making operating decisions and assessing performance as the source of its reportable segments. As of the date of the merger, the Company changed its operating and reporting segments to be consistent with the segment reporting of Spectrum. Spectrum manufactures, markets and/or distributes multiple product lines through various distribution networks, and in multiple geographic regions. Spectrum manages its continuing operations in vertically integrated, product-focused reporting segments: (i) Hardware & Home Improvement, which consists of the Spectrum’s worldwide hardware, security and plumbing business; (ii) Global Pet Supplies, which consists of the Spectrum’s worldwide pet supplies business; (iii) Home and Garden, which consists of the Spectrum’s home and garden and insect control business and (iv) Global Auto Care, which consists of the Spectrum’s automotive appearance and performance products. Global strategic initiatives and financial objectives for each reportable segment are determined at the corporate level. Each segment is responsible for implementing defined strategic initiatives and achieving certain financial objectives, and has a general manager responsible for the sales and marketing initiatives and financial results for product lines within the segment. Net sales relating to the segments of Spectrum for the three and nine month periods ended June 30, 2018 and June 30, 2017 are as follows:


	Three month periods ended				Nine month periods ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI	$	372.4	$	324.7	$	1,016.8	$	927.2
PET		194.7		190.0		608.3		576.0
H&G		203.2		192.4		370.6		374.2
GAC		175.2		155.8		362.4		344.2
Net sales	$	945.5	$	862.9	$	2,358.1	$	2,221.6

The Chief Operating Decision Maker of Spectrum uses Adjusted EBITDA as the primary operating metric in evaluating the business and making operating decisions. EBITDA is calculated by excluding the Company’s income tax expense, interest expense, depreciation expense and amortization expense (from intangible assets) from net income. Adjusted EBITDA further excludes (1) share based compensation expense as it is a non-cash based compensation cost; (2) acquisition and integration costs that consist of transaction costs from acquisition transactions during the period, or subsequent integration related project costs directly associated with the acquired business; (3) restructuring and related costs, which consist of project costs associated with restructuring initiatives across the segments; (4) non-cash purchase accounting inventory adjustments recognized in earnings subsequent to an acquisition; (5) non-cash asset impairments or write-offs realized; (6) incremental costs associated with the safety recall in PET; (7) transaction costs associated with the Spectrum Merger (see Note 4 - Acquisitions for further details); (8) non-recurring HRG net operating costs considered to be redundant or duplicative as a result of the Spectrum Merger and not considered a component of the continuing commercial products company post-merger, including compensation and benefits, directors fees, professional fees, insurance, public company costs, amongst others, and including interest and other non-recurring income that will ultimately be eliminated following the transaction, (9) net operating results from Salus as they are not considered a component of the continuing commercial products company; and (10) other. During the three and nine month period ended June 30, 2018, other consisted of separation costs with a senior executive. Segment Adjusted EBITDA in relation to the SBH reportable segments for the three and nine month periods ended June 30, 2018 and 2017 are as follows:


	Three month periods ended				Nine month periods ended
SBH (in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI	$	73.9	$	62.2	$	179.5	$	178.0
PET		34.9		36.1		104.6		98.7
H&G		57.0		59.5		87.7		100.8
GAC		50.1		50.7		84.7		115.9
Total Segment Adjusted EBITDA		215.9		208.5		456.5		493.4
Corporate expenses		9.5		9.2		28.8		28.7
Depreciation and amortization		32.2		32.9		99.4		94.3
Share-based compensation		5.3		5.0		6.4		28.5
Acquisition and integration related charges		2.3		5.2		12.0		11.6
Restructuring and related charges		25.4		21.2		69.0		31.3
Interest expense		63.5		76.1		206.6		232.4
Inventory acquisition step-up		—		0.8		0.8		0.8
Pet safety recall		5.1		24.9		16.3		24.9
HRG merger related transaction charges		3.1		1.4		22.0		4.2
Non-recurring HRG operating costs		1.2		7.8		11.9		28.6
Salus		(0.1)		0.7		1.2		5.0
Other		3.3		—		3.3		—
Income (loss) from operations before income taxes	$	65.1	$	23.3	$	(21.2)	$	3.1

NOTE 18 - SEGMENT INFORMATION (continued)

SBRH reportable segments are consistent to Spectrum reportable segments. Segment Adjusted EBITDA in relation to the SBRH reportable segments for the three and nine month periods ended July 1, 2018 and July 2, 2017 are as follows:


	Three month periods ended				Nine month periods ended
SBRH (in millions)	July 1, 2018		July 2, 2017		July 1, 2018		July 2, 2017
HHI	$	73.9	$	62.2	$	179.5	$	178.0
PET		34.9		36.1		104.6		98.7
H&G		57.0		59.5		87.7		100.8
GAC		50.1		50.7		84.7		115.9
Total Segment Adjusted EBITDA		215.9		208.5		456.5		493.4
Corporate expenses		9.4		8.9		28.2		28.4
Depreciation and amortization		32.2		32.9		99.3		94.1
Share-based compensation		4.5		3.9		4.0		21.6
Acquisition and integration related charges		2.3		5.2		12.0		11.6
Restructuring and related charges		25.4		21.2		69.0		31.3
Interest expense		43.6		39.8		124.2		122.0
Inventory acquisition step-up		—		0.8		0.8		0.8
Pet safety recall		5.1		24.9		16.3		24.9
Other		3.3		—		3.3
Income from continuing operations before income taxes	$	90.1	$	70.9	$	99.4	$	158.7

Earnings Per Share - SBH

9 Months Ended

Jun. 30, 2018

Earnings Per Share - SBH [Abstract]

Earnings Per Share - SBH

NOTE 19 - EARNINGS PER SHARE - SBH

The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive shares for the three and nine month periods ended June 30, 2018 and 2017 are as follows:


	Three Month Periods Ended				Nine Month Periods Ended
(in millions, except per share amounts)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Numerator
Net income (loss) from continuing operations attributable to controlling interest	$	377.4	$	(16.6)	$	368.1	$	(88.6)
(Loss) income from discontinued operations attributable to controlling interest		(0.1)		18.7		479.6		220.8
Net income attributable to controlling interest		377.3		2.1		847.7		132.2
Denominator
Weighted average shares outstanding - basic		32.7		32.3		32.5		32.2
Dilutive shares		0.1		—		0.2		—
Weighted average shares outstanding - diluted		32.8		32.3		32.7		32.2
Earnings per share
Basic earnings per share from continuing operations	$	11.52	$	(0.51)	$	11.31	$	(2.75)
Basic earnings per share from discontinued operations		—		0.57		14.74		6.85
Basic earnings per share	$	11.52	$	0.06	$	26.05	$	4.10
Diluted earnings per share from continuing operations	$	11.51	$	(0.51)	$	11.26	$	(2.75)
Diluted earnings per share from discontinued operations		—		0.57		14.67		6.85
Diluted earnings per share	$	11.51	$	0.06	$	25.93	$	4.10
Weighted average number of anti-dilutive shares excluded from denominator		—		0.3		—		0.4

The weighted average shares and earnings per share data on the Condensed Consolidated Statements of Income were retrospectively adjusted for all periods presented to reflect the effect of the reverse stock split on July 13, 2018, associated with the closing of the Spectrum Merger. See Note 4 – Acquisitions for further discussion on Spectrum Merger. Using (i) the 20-trading-day volume-weighted average price per share of Spectrum common stock ending on July 12, 2018, (ii) the number of shares of Spectrum common stock outstanding, the number of shares of Spectrum common stock held by HRG and its subsidiaries and the number of shares of Spectrum common stock outstanding as of July 12, 2018, (iii) $328.2 million of HRG net indebtedness and transaction expenses at closing, and (iv) a $200.0 million upward adjustment contemplated by the Merger Agreement, each HRG stockholder received a reverse stock split of approximately 0.1613 of each share of HRG stock. The following is a recalculation of the weighted average shares adjusted for the impact of the reverse stock split for the three and nine month periods ended June 30, 2018 and 2017.


	Three Month Periods Ended				Nine Month Periods Ended
(in millions, except per share amounts)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Basic
HRG weighted average shares		203.0		200.4		201.8		199.8
HRG share conversion at 1 to 0.1613		32.7		32.3		32.5		32.2
Diluted
HRG weighted average shares		203.3		202.6		202.7		202.4
HRG share conversion at 1 to 0.1613		32.8		32.6		32.7		32.6

As part of the Spectrum Merger, subsequent to the period ended June 30, 2018, each share of Spectrum common stock and outstanding was converted into the right to receive one share of newly issued HRG common stock and exchange for HRG common stock. Due to the share exchange with Spectrum common stock shareholders, the total outstanding shares of the Company effectively increased 20.6 million shares in addition to the Company’s outstanding shares post-reverse stock split previously discussed.

Guarantor Statements - SB/RH

9 Months Ended

Jun. 30, 2018

Guarantor Statements - SB/RH [Abstract]

Guarantor Statements - SB/RH

NOTE 20 - GUARANTOR STATEMENTS – SB/RH

Spectrum Brands, Inc. (“SBI”) with SB/RH as a parent guarantor (collectively, the “Parent”), with SBI’s domestic subsidiaries as subsidiary guarantors, has issued the 6.625% Notes under the 2020/22 Indenture, 6.125% Notes under the 2024 Indenture, the 5.75% Notes under the 2025 Indenture and the 4.00% Notes under the 2026 Indenture.

The following consolidating financial statements illustrate the components of the consolidated financial statements of SB/RH. The ‘Parent’ consists of the financial statements of SBI as the debt issuer, with SB/RH as a parent guarantor, without consolidated entities. SB/RH financial information is not presented separately as there are no independent assets or operations and is therefore determined not to be material. Investments in subsidiaries are accounted for using the equity method for purposes of illustrating the consolidating presentation. The elimination entries presented herein eliminate investments in subsidiaries and intercompany balances and transactions.



Statement of Financial Position			Guarantor		Nonguarantor
As of July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Assets
Cash and cash equivalents	$	2.4	$	0.8	$	143.7	$	—	$	146.9
Trade receivables, net		132.0		176.8		75.4		—		384.2
Intercompany receivables		—		1,414.2		323.7		(1,737.9)		—
Other receivables		48.3		6.1		14.5		(11.2)		57.7
Inventories		166.9		246.4		151.7		(18.3)		546.7
Prepaid expenses and other		43.1		9.5		15.5		—		68.1
Current assets of business held for sale		1,052.2		83.9		781.1		(4.1)		1,913.1
Total current assets		1,444.9		1,937.7		1,505.6		(1,771.5)		3,116.7
Property, plant and equipment, net		174.5		177.3		142.4		—		494.2
Long-term intercompany receivables		310.4		80.0		11.7		(402.1)		—
Deferred charges and other		154.7		2.5		34.4		(147.9)		43.7
Goodwill		568.6		1,463.4		237.4		—		2,269.4
Intangible assets, net		392.7		997.6		174.5		—		1,564.8
Investments in subsidiaries		5,044.6		1,382.4		(2.8)		(6,424.2)		—
Total assets	$	8,090.4	$	6,040.9	$	2,103.2	$	(8,745.7)	$	7,488.8
Liabilities and Shareholder's Equity
Current portion of long-term debt	$	14.8	$	4.3	$	1.8	$	(0.1)	$	20.8
Accounts payable		88.0		154.1		105.9		—		348.0
Intercompany accounts payable		1,738.9		—		1.0		(1,739.9)		—
Accrued wages and salaries		21.8		3.4		16.0		—		41.2
Accrued interest		43.3		—		—		—		43.3
Other current liabilities		64.0		24.2		46.9		(11.2)		123.9
Current liabilities of business held for sale		164.6		1.4		359.3		—		525.3
Total current liabilities		2,135.4		187.4		530.9		(1,751.2)		1,102.5
Long-term debt, net of current portion		4,156.9		89.5		7.1		—		4,253.5
Long-term intercompany debt		11.7		290.9		97.3		(399.9)		—
Deferred income taxes		—		422.3		46.5		(153.7)		315.1
Other long-term liabilities		68.0		6.2		39.0		—		113.2
Total liabilities		6,372.0		996.3		720.8		(2,304.8)		5,784.3
Shareholder's equity:
Other capital		2,095.2		787.6		(1,378.5)		567.1		2,071.4
Accumulated (deficit) earnings		(153.3)		4,452.3		2,940.1		(7,392.4)		(153.3)
Accumulated other comprehensive loss		(223.5)		(195.3)		(189.1)		384.4		(223.5)
Total shareholder's equity		1,718.4		5,044.6		1,372.5		(6,440.9)		1,694.6
Non-controlling interest		—		—		9.9		—		9.9
Total equity		1,718.4		5,044.6		1,382.4		(6,440.9)		1,704.5
Total liabilities and equity	$	8,090.4	$	6,040.9	$	2,103.2	$	(8,745.7)	$	7,488.8

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)



Statement of Financial Position			Guarantor		Nonguarantor
As of September 30, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Assets
Cash and cash equivalents	$	6.0	$	4.8	$	157.4	$	—	$	168.2
Trade receivables, net		85.4		102.4		78.2		—		266.0
Intercompany receivables		0.7		1,288.1		335.4		(1,624.2)		—
Other receivables		4.4		4.7		10.6		(1.0)		18.7
Inventories		184.7		205.6		126.4		(20.4)		496.3
Prepaid expenses and other		30.9		8.6		14.6		0.1		54.2
Current assets of business held for sale		228.7		0.2		378.4		(4.3)		603.0
Total current assets		540.8		1,614.4		1,101.0		(1,649.8)		1,606.4
Property, plant and equipment, net		182.2		178.9		142.0		—		503.1
Long-term intercompany receivables		317.2		96.6		12.5		(426.3)		—
Deferred charges and other		244.2		3.0		35.6		(254.4)		28.4
Goodwill		568.6		1,463.4		245.1		—		2,277.1
Intangible assets, net		401.4		1,027.7		182.9		—		1,612.0
Investments in subsidiaries		4,730.1		1,290.3		—		(6,020.4)		—
Noncurrent assets of business held for sale		814.3		124.4		438.2		—		1,376.9
Total assets	$	7,798.8	$	5,798.7	$	2,157.3	$	(8,350.9)	$	7,403.9
Liabilities and Shareholder's Equity
Current portion of long-term debt	$	13.8	$	4.3	$	5.2	$	(3.9)	$	19.4
Accounts payable		122.2		108.3		141.1		—		371.6
Intercompany accounts payable		1,629.6		—		—		(1,629.6)		—
Accrued wages and salaries		27.5		2.3		20.1		—		49.9
Accrued interest		48.5		—		—		—		48.5
Other current liabilities		50.1		25.6		44.2		(1.0)		118.9
Current liabilities of business held for sale		177.3		0.9		322.4		—		500.6
Total current liabilities		2,069.0		141.4		533.0		(1,634.5)		1,108.9
Long-term debt, net of current portion		3,650.8		92.1		9.4		—		3,752.3
Long-term intercompany debt		12.6		302.1		102.4		(417.1)		—
Deferred income taxes		177.9		523.5		52.0		(260.2)		493.2
Other long-term liabilities		11.5		6.1		40.4		—		58.0
Noncurrent liabilities of business held for sale		22.8		3.4		129.9		—		156.1
Total liabilities		5,944.6		1,068.6		867.1		(2,311.8)		5,568.5
Shareholder's equity:
Other capital		2,107.1		1,089.9		(1,075.0)		(43.0)		2,079.0
Accumulated (deficit) earnings		(42.8)		3,814.1		2,521.6		(6,335.7)		(42.8)
Accumulated other comprehensive loss		(210.1)		(173.9)		(165.2)		339.6		(209.6)
Total shareholder's equity		1,854.2		4,730.1		1,281.4		(6,039.1)		1,826.6
Non-controlling interest		—		—		8.8		—		8.8
Total equity		1,854.2		4,730.1		1,290.2		(6,039.1)		1,835.4
Total liabilities and equity	$	7,798.8	$	5,798.7	$	2,157.3	$	(8,350.9)	$	7,403.9

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)


Statement of Income			Guarantor		Nonguarantor
Three month period ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	378.7	$	851.4	$	290.6	$	(575.2)	$	945.5
Cost of goods sold		277.5		649.0		234.1		(574.6)		586.0
Restructuring and related charges		—		3.2		1.7		—		4.9
Gross profit		101.2		199.2		54.8		(0.6)		354.6
Selling		40.7		50.7		32.7		(0.2)		123.9
General and administrative		28.9		31.0		6.7		—		66.6
Research and development		1.8		2.9		2.2		—		6.9
Acquisition and integration related charges		0.9		0.7		0.7		—		2.3
Restructuring and related charges		13.3		4.8		2.4		—		20.5
Total operating expense		85.6		90.1		44.7		(0.2)		220.2
Operating income		15.6		109.1		10.1		(0.4)		134.4
Interest expense		37.7		5.4		0.5		—		43.6
Other non-operating (income) expense, net		(82.7)		(12.1)		0.5		95.0		0.7
Income from operations before income taxes		60.6		115.8		9.1		(95.4)		90.1
Income tax (benefit) expense		(9.2)		29.3		0.5		(0.1)		20.5
Net income from continuing operations		69.8		86.5		8.6		(95.3)		69.6
Income from discontinued operations, net of tax		(10.2)		16.3		17.1		(32.7)		(9.5)
Net income		59.6		102.8		25.7		(128.0)		60.1
Net income attributable to non-controlling interest		—		—		0.2		—		0.2
Net income attributable to controlling interest	$	59.6	$	102.8	$	25.5	$	(128.0)	$	59.9


Statement of Income			Guarantor		Nonguarantor
Nine Month Period Ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	1,026.8	$	1,873.9	$	877.6	$	(1,420.2)	$	2,358.1
Cost of goods sold		764.2		1,453.3		688.9		(1,421.9)		1,484.5
Restructuring and related charges		—		6.5		3.4		—		9.9
Gross profit		262.6		414.1		185.3		1.7		863.7
Selling		131.8		132.0		100.4		(0.4)		363.8
General and administrative		74.0		81.3		25.2		0.1		180.6
Research and development		5.5		8.7		6.9		—		21.1
Acquisition and integration related charges		5.2		3.8		3.0		—		12.0
Restructuring and related charges		45.1		9.5		4.5		—		59.1
Total operating expense		261.6		235.3		140.0		(0.3)		636.6
Operating income		1.0		178.8		45.3		2.0		227.1
Interest expense		107.8		15.6		0.9		(0.1)		124.2
Other non-operating (income) expense, net		(308.6)		(49.3)		—		361.4		3.5
Income from operations before income taxes		201.8		212.5		44.4		(359.3)		99.4
Income tax benefit		(6.6)		(98.6)		(5.9)		0.1		(111.0)
Net income from continuing operations		208.4		311.1		50.3		(359.4)		210.4
Income from discontinued operations, net of tax		31.9		75.8		77.9		(153.6)		32.0
Net income		240.3		386.9		128.2		(513.0)		242.4
Net income attributable to non-controlling interest		—		—		1.0		—		1.0
Net income attributable to controlling interest	$	240.3	$	386.9	$	127.2	$	(513.0)	$	241.4

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)




Statement of Income			Guarantor		Nonguarantor
Three month period ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	299.1	$	668.5	$	276.1	$	(380.8)	$	862.9
Cost of goods sold		205.1		489.0		216.2		(378.8)		531.5
Restructuring and related charges		—		11.2		—		—		11.2
Gross profit		94.0		168.3		59.9		(2.0)		320.2
Selling		42.5		53.9		31.9		(0.4)		127.9
General and administrative		26.3		23.7		7.8		—		57.8
Research and development		2.1		2.6		2.5		—		7.2
Acquisition and integration related charges		4.6		0.1		0.5		—		5.2
Restructuring and related charges		7.8		1.9		0.3		—		10.0
Total operating expense		83.3		82.2		43.0		(0.4)		208.1
Operating income		10.7		86.1		16.9		(1.6)		112.1
Interest expense		33.0		5.9		0.9		—		39.8
Other non-operating (income) expense, net		(68.4)		(14.8)		0.8		83.8		1.4
Income from operations before income taxes		46.1		95.0		15.2		(85.4)		70.9
Income tax (benefit) expense		(6.8)		26.4		—		0.2		19.8
Net income from continuing operations		52.9		68.6		15.2		(85.6)		51.1
Income from discontinued operations, net of tax		28.5		22.3		23.9		(46.4)		28.3
Net income		81.4		90.9		39.1		(132.0)		79.4
Net income attributable to non-controlling interest		—		—		1.7		—		1.7
Net income attributable to controlling interest	$	81.4	$	90.9	$	37.4	$	(132.0)	$	77.7


Statement of Income			Guarantor		Nonguarantor
Nine Month Period Ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	841.0	$	1,510.4	$	784.1	$	(913.9)	$	2,221.6
Cost of goods sold		559.9		1,073.5		614.3		(908.5)		1,339.2
Restructuring and related charges		—		16.4		—		—		16.4
Gross profit		281.1		420.5		169.8		(5.4)		866.0
Selling		127.0		132.8		95.3		(1.2)		353.9
General and administrative		96.6		57.6		27.5		—		181.7
Research and development		6.1		8.4		6.4		—		20.9
Acquisition and integration related charges		9.9		0.4		1.3		—		11.6
Restructuring and related charges		9.4		4.9		0.6		—		14.9
Total operating expense		249.0		204.1		131.1		(1.2)		583.0
Operating income		32.1		216.4		38.7		(4.2)		283.0
Interest expense		104.2		14.0		3.8		—		122.0
Other non-operating (income) expense, net		(186.9)		(38.0)		(0.7)		227.9		2.3
Income from operations before income taxes		114.8		240.4		35.6		(232.1)		158.7
Income tax expense (benefit)		5.4		54.3		(6.2)		(0.2)		53.3
Net income from continuing operations		109.4		186.1		41.8		(231.9)		105.4
Income from discontinued operations, net of tax		100.0		78.6		82.6		(161.4)		99.8
Net income		209.4		264.7		124.4		(393.3)		205.2
Net income attributable to non-controlling interest		—		—		1.5		—		1.5
Net income attributable to controlling interest	$	209.4	$	264.7	$	122.9	$	(393.3)	$	203.7

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)


Statement of Comprehensive Income			Guarantor		Nonguarantor
Three month period ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	59.6	$	102.8	$	25.7	$	(128.0)	$	60.1
Other comprehensive income (loss), net of tax:
Net unrealized loss on foreign currency translation		(59.2)		(59.2)		(62.4)		121.7		(59.1)
Unrealized gain on hedging derivative instruments		30.4		9.2		9.2		(18.4)		30.4
Defined benefit pension gain		2.9		2.4		2.4		(4.8)		2.9
Other comprehensive (loss) income		(25.9)		(47.6)		(50.8)		98.5		(25.8)
Comprehensive income (loss)		33.7		55.2		(25.1)		(29.5)		34.3
Comprehensive loss attributable to non-controlling interest		—		—		(0.6)		—		(0.6)
Comprehensive income (loss) attributable to controlling interest	$	33.7	$	55.2	$	(24.5)	$	(29.5)	$	34.9


Statement of Comprehensive Income			Guarantor		Nonguarantor
Nine Month Period Ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	240.3	$	386.9	$	128.2	$	(513.0)	$	242.4
Other comprehensive income (loss), net of tax:
Foreign currency translation loss		(37.0)		(37.0)		(39.4)		76.5		(36.9)
Unrealized gain on derivative instruments		20.6		13.4		13.4		(26.8)		20.6
Defined benefit pension gain		2.5		1.7		1.7		(3.4)		2.5
Other comprehensive income		(13.9)		(21.9)		(24.3)		46.3		(13.8)
Comprehensive income		226.4		365.0		103.9		(466.7)		228.6
Comprehensive loss attributable to non-controlling interest		—		—		(0.1)		—		(0.1)
Comprehensive income attributable to controlling interest	$	226.4	$	365.0	$	104.0	$	(466.7)	$	228.7


Statement of Comprehensive Income			Guarantor		Nonguarantor
Three month period ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	81.4	$	90.9	$	39.1	$	(132.0)	$	79.4
Other comprehensive income (loss), net of tax:
Net unrealized gain on foreign currency translation		30.3		32.3		31.1		(63.4)		30.3
Unrealized loss on hedging derivative instruments		(30.2)		(9.1)		(9.1)		18.2		(30.2)
Defined benefit pension loss		(2.3)		(2.3)		(2.3)		4.6		(2.3)
Other comprehensive (loss) income		(2.2)		20.9		19.7		(40.6)		(2.2)
Comprehensive income		79.2		111.8		58.8		(172.6)		77.2
Comprehensive loss attributable to non-controlling interest		—		—		(0.2)		—		(0.2)
Comprehensive income attributable to controlling interest	$	79.2	$	111.8	$	59.0	$	(172.6)	$	77.4


Statement of Comprehensive Income			Guarantor		Nonguarantor
Nine Month Period Ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	209.4	$	264.7	$	124.4	$	(393.3)	$	205.2
Other comprehensive income (loss), net of tax:
Foreign currency translation gain		5.9		8.8		8.1		(16.9)		5.9
Unrealized loss on derivative instruments		(15.7)		(9.9)		(9.9)		19.8		(15.7)
Defined benefit pension gain		0.8		0.8		0.8		(1.7)		0.7
Other comprehensive loss		(9.0)		(0.3)		(1.0)		1.2		(9.1)
Comprehensive income		200.4		264.4		123.4		(392.1)		196.1
Comprehensive loss attributable to non-controlling interest		—		—		(0.4)		—		(0.4)
Comprehensive income attributable to controlling interest	$	200.4	$	264.4	$	123.8	$	(392.1)	$	196.5

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)



Statement of Cash Flows			Guarantor		Nonguarantor
Nine Month Period Ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net cash (used) provided by operating activities from continuing operations	$	(165.3)	$	(25.8)	$	91.0	$	7.6	$	(92.5)
Net cash provided (used) by operating activities from discontinued operations		13.5		0.1		12.4		(31.0)		(5.0)
Net cash (used) provided by operating activities		(151.8)		(25.7)		103.4		(23.4)		(97.5)
Cash flows from investing activities		.
Purchases of property, plant and equipment		(17.9)		(13.0)		(18.3)		—		(49.2)
Proceeds from sales of property, plant and equipment		0.8		0.1		1.9		—		2.8
Other investing activity, net		—		(0.2)		(0.2)		—		(0.4)
Net cash used by investing activities from continuing operations		(17.1)		(13.1)		(16.6)		—		(46.8)
Net cash used by investing activities from discontinued operations		(13.5)		(0.1)		(13.4)		—		(27.0)
Net cash used by investing activities		(30.6)		(13.2)		(30.0)		—		(73.8)
Cash flows from financing activities
Proceeds from issuance of debt		545.5		—		9.8		—		555.3
Payment of debt		(35.4)		—		(15.6)		—		(51.0)
Payment of debt issuance costs		(0.4)		—		—		—		(0.4)
Payment of cash dividends to parent		(351.8)		—		—		—		(351.8)
Advances related to intercompany transactions		20.9		34.9		(79.2)		23.4		—
Net cash provided (used) by financing activities from continuing operations		178.8		34.9		(85.0)		23.4		152.1
Net cash provided by financing activities from discontinued operations		—		—		1.0		—		1.0
Net cash provided (used) by financing activities		178.8		34.9		(84.0)		23.4		153.1
Effect of exchange rate changes on cash and cash equivalents		—		—		(3.1)		—		(3.1)
Net decrease in cash and cash equivalents		(3.6)		(4.0)		(13.7)		—		(21.3)
Cash and cash equivalents, beginning of period		6.0		4.8		157.4		—		168.2
Cash and cash equivalents, end of period	$	2.4	$	0.8	$	143.7	$	—	$	146.9


Statement of Cash Flows			Guarantor		Nonguarantor
Nine Month Period Ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net cash provided (used) by operating activities from continuing operations	$	130.8	$	(19.3)	$	32.5	$	(116.8)	$	27.2
Net cash provided by operating activities from discontinued operations		15.4		—		8.6		93.3		117.3
Net cash provided (used) by operating activities		146.2		(19.3)		41.1		(23.5)		144.5
Cash flows from investing activities
Purchases of property, plant and equipment		(16.7)		(16.3)		(18.1)		—		(51.1)
Proceeds from sales of property, plant and equipment		—		0.2		3.3		—		3.5
Business acquisitions, net cash acquired		(304.7)		—		—		—		(304.7)
Other investing activities		—		(1.1)		—		—		(1.1)
Net cash used by investing activities from continuing operations		(321.4)		(17.2)		(14.8)		—		(353.4)
Net cash used by investing activities from discontinued operations		(15.4)		—		(10.9)		—		(26.3)
Net cash used by investing activities		(336.8)		(17.2)		(25.7)		—		(379.7)
Cash flows from financing activities
Proceeds from issuance of debt		543.0		—		13.9		—		556.9
Payment of debt		(207.7)		—		(17.3)		—		(225.0)
Payment of debt issuance costs		(5.9)		—		—		—		(5.9)
Purchase of noncontrolling interest		(12.6)		—		—		—		(12.6)
Payment of cash dividends to parent		(240.1)		—		—		—		(240.1)
Advances related to intercompany transactions		20.9		34.9		(79.3)		23.5		—
Net cash provided (used) by financing activities from continuing operations		97.6		34.9		(82.7)		23.5		73.3
Net cash provided by financing activities from discontinued operations		—		—		2.4		—		2.4
Net cash provided (used) by financing activities		97.6		34.9		(80.3)		23.5		75.7
Effect of exchange rate changes on cash and cash equivalents		—		—		(1.5)		—		(1.5)
Net decrease in cash and cash equivalents		(93.0)		(1.6)		(66.4)		—		(161.0)
Cash and cash equivalents, beginning of period		98.6		3.1		169.1		—		270.8
Cash and cash equivalents, end of period	$	5.6	$	1.5	$	102.7	$	—	$	109.8

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Basis Of Presentation And Significant Accounting Policies (Policy)	9 Months Ended
	Jun. 30, 2018
Basis Of Presentation And Significant Accounting Policies [Abstract]
Principles Of Consolidation And Fiscal Year-End	Principles of Consolidation and Fiscal Period-End The accompanying unaudited condensed consolidated financial statements have been prepared by the Company and its majority owned subsidiaries in accordance with accounting principles for interim financial information generally accepted in the United States and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments have been made which are necessary for a fair financial statement presentation. For further information, refer to the Spectrum and SBRH historical audited consolidated financial statements and notes included in the Spectrum Annual Report on Form 10-K for the year ended September 30, 2017 as revised in Spectrum’s Current Report on Form 8-K dated March 30, 2018 to retroactively adjust for recognition of discontinued operations for the GBA divestitures, and HRG’s Annual Report on Form 10-K for the year ended September 30, 2017 as revised in HRG’s Current Report on Form 8-K dated March 30, 2018 to retroactively adjust for recognition of discontinued operations for the GBA divestitures. HRG’s fiscal year ends on September 30 and the quarters end on the last calendar day of the months of December, March and June. Spectrum’s fiscal year ends September 30 and reports its results using fiscal quarters whereby each three month quarterly reporting period is approximately thirteen weeks in length and ends on a Sunday. The exceptions are the first quarter, which begins on October 1, and the fourth quarter, which ends on September 30. As a result, the fiscal period end date for the three and nine month periods included within this Quarterly Report for SBH is June 30, 2018, consistent to the HRG fiscal calendar, and the fiscal period end date for the three and nine month periods included within this Quarter Report for SBRH is July 1, 2018, consistent to the Spectrum fiscal calendar. The Company did not adjust for the difference in the fiscal periods between Spectrum and HRG as such difference would be less than 93 days, pursuant to Regulation S-X Rule 3A-02.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in ASC 605, Revenue Recognition. This ASU requires revenue recognition to depict the transfer of goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new revenue recognition model requires identifying the contract and performance obligations, determining the transaction price, allocating the transaction price to performance obligations and recognizing the revenue upon satisfaction of performance obligations. This ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. This ASU can be applied either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the updates recognized at the date of the initial application along with additional disclosures. The ASU will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2019. We have performed a preliminary assessment over the impact of the pronouncement to the Company and are currently performing detailed assessments over the contracts with our customers and the impact to our processes and control environment. We have not measured the impact of adoption at this point in our assessment and have not concluded on the overall materiality of the impact of adoption to the Company’s consolidated financial statements and disclosures, or the method of adoption, but have not identified any matters that are considered significant for further disclosure. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes the lease requirements in ASC 840, Leases. This ASU requires lessees to recognize lease assets and liabilities on the balance sheet, as well as disclosing key information about leasing arrangements. Although the new ASU requires both operating and finance leases to be disclosed on the balance sheet, a distinction between the two types still exists as the economics of leases can vary. The ASU can be applied using a modified retrospective approach, with a number of optional practical expedients relating to the identification and classification of leases that commenced before the effective date, along with the ability to use hindsight in the evaluation of lease decisions, that entities may elect to apply. As a result, the ASU will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2020, with early adoption applicable. We have not measured the impact of adoption at this point in our assessment and have not concluded on the overall materiality of the impact of adoption to the Company’s consolidated financial statements, or determined the method and timing of adoption. NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments, which addresses diversity in practice with the classification and presentation of certain cash receipts and cash payments in the statement of cash flows. The amendments in this update address the classification within the statement of cash flow for debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent payments made after a business combination, proceeds from the settlement of insurance claims and corporate-owned life insurance policies, distributions received from equity method investees, and beneficial interests in securitization transactions, among other separately identifiable cash flows when applying the predominance principle. The ASU is applied on a retrospective basis, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2019; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of adoption. In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash, which addresses diversity in practice with the classification and presentation of restricted cash in the statement of cash flow, classifying transfers between cash and restricted cash as operating, investing, or financing activities, or as a combination of those activities, in the statement of cash flows. The amendment requires the statement of cash flows to explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents; and include with cash and cash equivalents when reconciling the beginning-of-period and end-of-period amounts shown on the statement of cash flows. The ASU is applied on a retrospective basis, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2019; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of adoption. In March 2017, the FASB issued ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, which requires an employer to disaggregate the service cost component from the other components of net periodic pension costs within the statement of income. The amendment provides guidance requiring the service cost component to be recognized consistent with other compensation costs arising from service rendered by employees during the period, and all other components to be recognized separately outside of the subtotal of income from operations. The ASU is applied on a retrospective basis, and will become effective for us in the first quarter of the year ending September 30, 2019; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality of the adoption. In August 2017, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities (Topic 815), which changes the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. The amendments in this update make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP, better aligning the entity’s risk management activities and financial reporting for hedging relationships. The ASU can only be applied prospectively, and will become effective for us beginning in the first quarter of our fiscal year ending September 30, 2020; with early adoption available. We are currently assessing the impact this pronouncement will have on the consolidated financial statements of the Company and have not yet concluded on the materiality or timing of the adoption. During the three month period ended December 31, 2017, the Company adopted SEC Staff Accounting Bulletin No. 118 to address the application of U.S. GAAP in situations when the registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for the transition adjustment for certain income tax effects of the Tax Cuts and Jobs Act. See Note 16 – Income Taxes for additional discussion.

Divestitures (Tables)

9 Months Ended

Jun. 30, 2018

Global Batteries & Appliances [Member]

Summary Of Assets And Liabilities As Held For Sale


(in millions)	June 30, 2018		September 30, 2017
Assets
Trade receivables, net	$	193.5	$	260.1
Other receivables		24.7		24.0
Inventories		319.9		279.2
Prepaid expenses and other current assets		39.6		39.7
Property, plant and equipment, net		193.7		196.8
Deferred charges and other		15.3		19.3
Goodwill		344.8		348.9
Intangible assets, net		781.6		811.9
Total assets of business held for sale	$	1,913.1	$	1,979.9
Liabilities
Current portion of long-term debt		18.6		17.3
Accounts payable		227.1		355.9
Accrued wages and salaries		34.2		37.6
Other current liabilities		94.7		89.8
Long-term debt, net of current portion		51.2		51.7
Deferred income taxes		37.3		38.2
Other long-term liabilities		62.2		66.2
Total liabilities of business held for sale	$	525.3	$	656.7

Summary Of Components Of Income From Discontinued Operations


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Net sales	$	442.0	$	441.0	$	1,473.2	$	1,464.0
Cost of goods sold		298.1		287.8		982.4		951.5
Gross profit		143.9		153.2		490.8		512.5
Operating expenses		137.3		106.2		403.3		336.6
Operating income		6.6		47.0		87.5		175.9
Interest expense		14.1		12.7		40.3		37.2
Other non-operating expense, net		3.7		0.7		4.1		0.6
(Loss) income from discontinued operations before income taxes		(11.2)		33.6		43.1		138.1
Income tax (benefit) expense		(1.7)		5.3		11.1		38.3
Net (loss) income from discontinued operations		(9.5)		28.3		32.0		99.8
Net income from discontinued operations attributable to non-controlling interest		0.1		1.7		0.1		1.5
Net (loss) income from discontinued operations attributable to controlling interest	$	(9.6)	$	26.6	$	31.9	$	98.3

Fidelity And Guaranty Life [Member]

Summary Of Assets And Liabilities As Held For Sale


(in millions)	September 30, 2017
Assets
Investments, including loans and receivables from affiliates	$	23,211.1
Funds withheld receivables		742.7
Cash and cash equivalents		914.5
Accrued investment income		231.3
Reinsurance recoverable		2,358.8
Deferred acquisition costs and value of business acquired, net		1,163.6
Other assets		125.4
Write-down of assets of businesses held for sale to fair value less cost to sell		(421.2)
Total assets of business held for sale	$	28,326.2
Liabilities
Insurance reserves		24,989.6
Debt		405.0
Accounts payable and other current liabililtes		56.2
Deferred tax liabilities		68.0
Other long-term liabilities		831.9
Total liabilities of business held for sale	$	26,350.7

Summary Of Components Of Income From Discontinued Operations


	Two Months ended		Three months ended		Nine months ended
(in millions)	November 30, 2017		June 30, 2017		June 30, 2017
Revenues:
Insurance premiums	$	6.8	$	12.7	$	27.0
Net investment income		181.9		269.4		778.6
Net investment gains		154.8		102.8		237.5
Other		35.1		44.0		127.6
Total revenues		378.6		428.9		1,170.7
Operating costs and expenses:
Benefits and other changes in policy reserves		241.3		266.0		575.4
Selling, acquisition, operating and general expenses		52.8		42.7		109.1
Amortization of intangibles		35.8		53.5		210.0
Total operating costs and expenses		329.9		362.2		894.5
Operating income		48.7		66.7		276.2
Interest expense and other		4.0		6.1		18.2
(Write-down) write-up of assets of business held for sale to fair value less cost to sell		(14.2)		(36.1)		35.6
Reclassification of accumulated other comprehensive income		445.9		—		—
Income from discontinued operations before income taxes		476.4		24.5		293.6
Income tax expense		16.5		16.8		98.2
Net income from discontinued operations		459.9		7.7		195.4
Net income from discontinued operations attributable to non-controlling interest		5.4		4.1		31.6
Net income from discontinued operations attributable to controlling interest	$	454.5	$	3.6	$	163.8

Acquisitions (Tables)

9 Months Ended

Jun. 30, 2018

Acquisitions [Abstract]

Summary Of Acquisition And Integration Related Charges


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI Business	$	0.9	$	1.8	$	5.5	$	5.7
PetMatrix		0.8		1.7		4.5		2.0
Armored AutoGroup		—		0.3		0.6		2.1
Other		0.6		1.4		1.4		1.8
Total acquisition and integration related charges	$	2.3	$	5.2	$	12.0	$	11.6

Restructuring And Related Charges (Tables)

9 Months Ended

Jun. 30, 2018

Restructuring And Related Charges [Abstract]

Summary Of Restructuring And Related Charges


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI distribution center consolidation	$	11.6	$	9.0	$	40.4	$	9.1
GAC business rationalization initiative		6.3		12.8		13.5		19.8
PET rightsizing initiative		3.1		2.2		7.1		2.8
Other restructuring activities		4.4		(2.8)		8.0		(0.4)
Total restructuring and related charges	$	25.4	$	21.2	$	69.0	$	31.3
Reported as:
Cost of goods sold	$	4.9	$	11.2	$	9.9	$	16.4
Operating expense		20.5		10.0		59.1		14.9

Summary Of Costs Incurred And Cumulative Costs By Cost Type


	Termination		Other
(in millions)	Benefits		Costs		Total
For the three month period ended June 30, 2018	$	1.6	$	23.8	$	25.4
For the three month period ended June 30, 2017		2.4		18.8		21.2
For the nine month period ended June 30, 2018		6.8		62.2		69.0
For the nine month period ended June 30, 2017		4.5		26.8		31.3
Cumulative costs through June 30, 2018		17.8		116.8		134.6
Future costs to be incurred		0.4		16.0		16.4

Rollforward Of Restructuring Accrual


	Termination		Other
(in millions)	Benefits		Costs		Total
Accrual balance at September 30, 2017	$	7.2	$	9.8	$	17.0
Provisions		4.4		2.6		7.0
Cash expenditures		(7.8)		(8.2)		(16.0)
Non-cash items		—		—		—
Accrual balance at June 30, 2018	$	3.8	$	4.2	$	8.0

Summary Of Costs Incurred By Reporting Segment


(in millions)	HHI		PET		H&G		GAC		Corporate		Total
For the three month period ended June 30, 2018	$	12.0	$	3.7	$	0.1	$	7.6	$	2.0	$	25.4
For the three month period ended June 30, 2017		6.2		2.0		—		12.8		0.2		21.2
For the nine month period ended June 30, 2018		40.8		8.1		0.3		14.7		5.1		69.0
For the nine month period ended June 30, 2017		7.7		3.7		—		19.8		0.1		31.3
Cumulative costs through June 30, 2018		68.2		16.3		0.3		44.3		5.5		134.6
Future costs to be incurred		10.1		0.5		—		4.5		1.3		16.4

Inventories (Tables)

9 Months Ended

Jun. 30, 2018

Inventories [Abstract]

Schedule Of Inventories



(in millions)	June 30, 2018		September 30, 2017
Raw materials	$	104.2	$	95.7
Work-in-process		44.1		35.5
Finished goods		398.4		365.1
	$	546.7	$	496.3

Property, Plant And Equipment (Tables)

9 Months Ended

Jun. 30, 2018

Property, Plant And Equipment [Abstract]

Schedule Of Property, Plant And Equipment


(in millions)	June 30, 2018		September 30, 2017
Land, buildings and improvements	$	148.7	$	146.6
Machinery, equipment and other		406.1		380.8
Capital leases		211.7		210.2
Construction in progress		37.8		40.4
Property, plant and equipment	$	804.3	$	778.0
Accumulated depreciation		(309.5)		(274.1)
Property, plant and equipment, net	$	494.8	$	503.9

Goodwill And Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2018

Goodwill And Intangible Assets [Abstract]

Changes In The Carrying Amount Of Goodwill By Reporting Segment



(in millions)	HHI		PET		H&G		GAC		Total
As of September 30, 2017	$	708.7	$	437.1	$	196.5	$	934.8	$	2,277.1
Foreign currency impact		(5.4)		(1.7)		—		(0.6)		(7.7)
As of June 30, 2018	$	703.3	$	435.4	$	196.5	$	934.2	$	2,269.4

Schedule Of Carrying Value And Accumulated Amortization For Intangible Assets



	June 30, 2018						September 30, 2017
(in millions)	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
Customer relationships	$	668.1	$	(249.3)	$	418.8	$	671.7	$	(222.3)	$	449.4
Technology assets		194.6		(73.1)		121.5		194.6		(59.7)		134.9
Tradenames		5.8		(3.1)		2.7		18.5		(15.1)		3.4
Total	$	868.5	$	(325.5)	$	543.0	$	884.8	$	(297.1)	$	587.7

Schedule Of Range And Weighted Average Useful Lives For Definite-Lived Intangible Assets


Asset Type	Range	Weighted Average
Customer relationships	2 - 20 years	17.9 years
Technology assets	6 - 18 years	11.4 years
Tradenames	5 - 13 years	6.2 years

Schedule Of Future Amortization Expense


(in millions)	Amortization
2018	$	57.5
2019		57.4
2020		55.0
2021		49.7
2022		48.0

Debt (Tables)

9 Months Ended

Jun. 30, 2018

Debt [Abstract]

Schedule Of Debt


	SBH								SB/RH
	June 30, 2018				September 30, 2017				July 1, 2018				September 30, 2017
(in millions)	Amount		Rate		Amount		Rate		Amount		Rate		Amount		Rate
Spectrum Brands Inc.
Term Loan, variable rate, due June 23, 2022	$	1,234.8	4.2	%	$	1,244.2	3.4	%	$	1,234.8	4.2	%	$	1,244.2	3.4	%
CAD Term Loan, variable rate, due June 23, 2022		32.4	5.3	%		59.0	4.9	%		32.4	5.3	%		59.0	4.9	%
4.00% Notes, due October 1, 2026		491.7	4.0	%		500.9	4.0	%		491.7	4.0	%		500.9	4.0	%
5.75% Notes, due July 15, 2025		1,000.0	5.8	%		1,000.0	5.8	%		1,000.0	5.8	%		1,000.0	5.8	%
6.125% Notes, due December 15, 2024		250.0	6.1	%		250.0	6.1	%		250.0	6.1	%		250.0	6.1	%
6.625% Notes, due November 15, 2022		570.0	6.6	%		570.0	6.6	%		570.0	6.6	%		570.0	6.6	%
Revolver Facility, variable rate, expiring March 6, 2022		545.5	4.6	%		—	—	%		545.5	4.6	%		—	—	%
Other notes and obligations		3.4	7.9	%		4.7	8.0	%		3.4	7.9	%		4.7	8.0	%
Obligations under capital leases		196.9	5.7	%		199.7	5.7	%		196.9	5.7	%		199.7	5.7	%
Total Spectrum Brands, Inc. debt		4,324.7				3,828.5				4,324.7				3,828.5
Spectrum Brands Holdings, Inc. (formerly HRG)
HRG - 7.875% Senior Secured Notes, due July 15, 2019		—	—	%		864.4	7.9	%		—	—	%		—	—	%
HRG - 7.75% Senior Unsecured Notes, due January 15, 2019		890.0	7.8	%		890.0	7.8	%		—	—	%		—	—	%
HGI Funding - 2017 Loan, due July 13, 2018		50.0	3.7	%		50.0	3.7	%		—	—	%		—	—	%
HGI Energy - notes due June 30, 2018		—	—	%		92.0	1.5	%		—	—	%		—	—	%
Salus - unaffiliated long-term debt of consolidated VIE		76.6	—	%		28.9	—	%		—	—	%		—	—	%
Salus - long term debt of consolidated VIE with FGL		—	—	%		48.1	—	%		—	—	%		—	—	%
Total SBH debt		5,341.3				5,801.9				4,324.7				3,828.5
Unamortized discount on debt		(20.7)				(20.7)				(2.9)				(3.7)
Debt issuance costs		(60.4)				(76.1)				(47.5)				(53.1)
Less current portion		(70.8)				(161.4)				(20.8)				(19.4)
Long-term debt, net of current portion	$	5,189.4			$	5,543.7			$	4,253.5			$	3,752.3

Derivatives (Tables)

9 Months Ended

Jun. 30, 2018

Derivative Instruments and Hedging Activities Disclosures [Line Items]

Schedule Of Fair Value Of Outstanding Derivative Instruments



(in millions)	Line Item	June 30, 2018		September 30, 2017
Derivative Assets
Commodity swaps - designated as hedge	Other receivables	$	0.1	$	0.6
Interest rate swaps - designated as hedge	Other receivables		2.0		—
Interest rate swaps - designated as hedge	Deferred charges and other		1.6		0.4
Foreign exchange contracts - designated as hedge	Other receivables		0.7		—
Foreign exchange contracts - designated as hedge	Deferred charges and other		—		0.2
Foreign exchange contracts - not designated as hedge	Other receivables		0.2		0.3
Total Derivative Assets		$	4.6	$	1.5
Derivative Liabilities
Commodity swaps - designated as hedge	Accounts payable	$	0.2	$	—
Interest rate swaps - designated as hedge	Other current liabilities		—		0.5
Interest rate swaps - designated as hedge	Accrued interest		(0.3)		0.2
Foreign exchange contracts - designated as hedge	Accounts payable		0.1		2.3
Foreign exchange contracts - designated as hedge	Other long term liabilities		—		0.3
Total Derivative Liabilities		$	—	$	3.3

Summary Of Impact Of Effective And Ineffective Portions Of Cash Flow Hedges And Gain (Loss) Realized

The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the three month periods ended June 30, 2018 and 2017, pretax:


	Effective Portion
						Reclassified to		Ineffective portion
Three month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2018 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	0.6	Interest expense	$	—	$	0.3	Interest expense	$	—	$	0.3
Commodity swaps		(3.1)	Cost of goods sold		0.1		0.5	Cost of goods sold		—		—
Net investment hedge		31.1	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		(0.1)	Net sales		—		—	Net sales		—		—
Foreign exchange contracts		12.1	Cost of goods sold		(0.2)		(2.0)	Cost of goods sold		—		—
Total	$	40.6		$	(0.1)	$	(1.2)		$	—	$	0.3

	Effective Portion
						Reclassified to		Ineffective portion
Three month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2017 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	(1.1)	Interest expense	$	—	$	(0.3)	Interest expense	$	—	$	—
Commodity swaps		(0.5)	Cost of goods sold		0.1		1.2	Cost of goods sold		—		—
Net investment hedge		(32.6)	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		0.2	Net sales		—		—	Net sales		—		—
Foreign exchange contracts		(10.3)	Cost of goods sold		0.2		1.1	Cost of goods sold		—		—
Total	$	(44.3)		$	0.3	$	2.0		$	—	$	—

NOTE 11 – DERIVATIVES (continued)

The following summarizes the impact of derivative instruments on the accompanying Condensed Consolidated Statements of Income for the nine month periods ended June 30, 2018 and 2017, pretax:


	Effective Portion
						Reclassified to		Ineffective portion
Nine month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2018 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	4.3	Interest expense	$	—	$	0.6	Interest expense	$	—	$	1.0
Commodity swaps		(1.9)	Cost of goods sold		0.8		3.0	Cost of goods sold		—		—
Net investment hedge		9.3	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		(0.1)	Net sales		0.1		—	Net sales		—		—
Foreign exchange contracts		9.8	Cost of goods sold		(0.6)		(10.9)	Cost of goods sold		—		—
Total	$	21.4		$	0.3	$	(7.3)		$	—	$	1.0

	Effective Portion
						Reclassified to		Ineffective portion
Nine month period ended	Gain (Loss)		Reclassified to Continuing Operations			Discontinued		Continuing Operations			Discontinued
June 30, 2017 (in millions)	in OCI		Line Item	Gain (Loss)		Operations		Line Item	Gain (Loss)		Operations
Interest rate swaps	$	(1.0)	Interest expense	$	—	$	(1.0)	Interest expense	$	—	$	—
Commodity swaps		3.3	Cost of goods sold		0.4		3.4	Cost of goods sold		—		—
Net investment hedge		(9.3)	Other non-operating expense		—		—	Other non-operating expense		—		—
Foreign exchange contracts		0.3	Net sales		—		—	Net sales		—		—
Foreign exchange contracts		(4.4)	Cost of goods sold		0.2		8.2	Cost of goods sold		—		—
Total	$	(11.1)		$	0.6	$	10.6		$	—	$	—

Summary Of Gain (Loss) Associated With Derivative Contracts Not Designated As Hedges


		Three Months Ended				Nine Months Ended
(in millions)	Line Item	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Foreign exchange contracts	Other non-operating expense (income)	$	4.4	$	(4.6)	$	1.7	$	(1.3)

Cash Flow Hedging [Member]

Derivative Instruments and Hedging Activities Disclosures [Line Items]

Schedule Of Interest Rate Swap Derivative Financial Instruments



	June 30, 2018				September 30, 2017
(in millions)	Notional Amount		Remaining Years		Notional Amount		Remaining Years
Interest rate swaps - fixed	$	300.0		1.9	$	300.0		2.6

Schedule Of Commodity Swap Contracts Outstanding

June 30, 2018

September 30, 2017

(in millions, except notional)

Notional

Contract Value

Notional

Contract Value

Brass swap contracts

1.0 Tons

5.4

1.3 Tons

6.6

Fair Value Of Financial Instruments (Tables)

9 Months Ended

Jun. 30, 2018

Fair Value Of Financial Instruments [Abstract]

Fair Values Of Derivative Instruments


	June 30, 2018										September 30, 2017
									Carrying										Carrying
(in millions)	Level 1		Level 2		Level 3		Fair Value		Amount		Level 1		Level 2		Level 3		Fair Value		Amount
Derivative Assets	$	—	$	4.6	$	—	$	4.6	$	4.6	$	—	$	1.5	$	—	$	1.5	$	1.5
Derivative Liabilities		—		—		—		—		—		—		3.3		—		3.3		3.3
Debt - SBH		—		5,368.2		—		5,368.2		5,260.2		—		5,839.0		92.0		5,931.0		5,705.1
Debt - SB/RH		—		4,321.8		—		4,321.8		4,274.3		—		3,972.8		—		3,972.8		3,771.7

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41641-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41678-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41638-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5579245-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41620-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Employee Benefit Plans (Tables)

9 Months Ended

Jun. 30, 2018

Employee Benefit Plans [Abstract]

Components Of Net Periodic Benefit Cost


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Service cost	$	0.5	$	0.7	$	1.5	$	2.0
Interest cost		0.5		0.4		1.4		1.1
Expected return on assets		(0.4)		(0.4)		(1.1)		(1.0)
Recognized net actuarial loss		0.3		0.5		0.8		1.6
Net periodic benefit cost	$	0.9	$	1.2	$	2.6	$	3.7
Weighted average assumptions
Discount rate	1.13 - 7.50%		1.00 - 8.68%		1.13 - 7.50%		1.00 - 8.68%
Expected return on plan assets	1.13 - 3.50%		1.00 - 3.50%		1.13 - 3.50%		1.00 - 3.50%
Rate of compensation increase	1.37 - 7.00%		2.25 - 7.00%		1.37 - 7.00%		2.25 - 7.00%

Amounts Reclassified From Accumulated Other Comprehensive Loss Associated With Employee Benefit Plan Costs


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Cost of goods sold	$	0.1	$	0.3	$	0.4	$	1.0
Selling expenses		0.1		0.2		0.3		0.5
General and administrative expenses		0.1		0.1		0.1		0.2
Amounts reclassified from AOCI to continuing operations	$	0.3	$	0.6	$	0.8	$	1.7
Amounts reclassified from AOCI to discontinued operations	$	0.5	$	0.8	$	1.6	$	2.3

Share Based Compensation (Tables)

9 Months Ended

Jun. 30, 2018

Share Based Compensation [Abstract]

Summary Of Share Based Compensation Expense


	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2018		June 30, 2017			June 30, 2018		June 30, 2017
Spectrum equity plan	$	4.9	$	4.4	$	5.3	$	23.9
HRG equity plan		0.4		0.6		1.1		4.6
SBH share based compensation expense		5.3		5.0		6.4		28.5
SB/RH share based compensation expense		4.5		3.9		4.0		21.6

Summary Of Activity Of The RSUs Granted


	Spectrum					SB/RH
		Weighted		Fair			Weighted		Fair
		Average		Value			Average		Value
		Grant Date		at Grant			Grant Date		at Grant
(in millions, except per share data)	Shares	Fair Value		Date		Shares	Fair Value		Date
Time-based grants	0.1	$	111.31	$	11.0	0.1	$	112.33	$	9.6
Performance-based grants
Vesting in less than 24 months	0.1		109.10		12.9	0.1		109.10		12.9
Vesting in more than 24 months	0.1		109.45		12.6	0.1		109.45		12.6
Total performance-based grants	0.2	$	109.27	$	25.5	0.2	$	109.27	$	25.5
Total grants	0.3	$	109.88	$	36.5	0.3	$	110.09	$	35.1

Summary Of Non-Vested RSUs Activity



	Spectrum					SB/RH
		Weighted		Fair			Weighted		Fair
		Average		Value			Average		Value
		Grant Date		at Grant			Grant Date		at Grant
(in millions, except per share data)	Shares	Fair Value		Date		Shares	Fair Value		Date
At September 30, 2017	0.8	$	114.67	$	87.2	0.7	$	116.32	$	82.4
Granted	0.3		109.88		36.5	0.3		110.09		35.1
Forfeited	(0.1)		116.13		(10.0)	(0.1)		116.13		(10.0)
Vested	(0.5)		113.21		(55.1)	(0.4)		114.19		(50.9)
At June 30, 2018	0.5	$	112.74	$	58.6	0.5	$	114.27	$	56.6

Summary Of HRG Share-Based Awards


	Stock Options					Warrants					Restricted Stock Awards
		Weighted		Weighted			Weighted		Weighted			Weighted		Fair
		Average		Average			Average		Average			Average		Value
		Exercise		Grant Date			Exercise		Grant Date			Grant Date		at Grant
(in millions, except per share data)	Options	Price		Fair Value		Units	Price		Fair Value		Shares	Fair Value		Date
As of September 30, 2017	4.0	$	9.69	$	3.88	0.6	$	13.13	$	3.22	0.1	$	13.36	$	1.9
Granted	—		—		—	—		—		—	0.1		16.85		0.4
Exercised	(2.5)		(8.38)		(3.33)	(0.6)		(13.13)		(3.22)	(0.1)		(13.56)		(1.9)
Outstanding at June 30, 2018	1.5	$	11.82	$	4.78	—	$	—	$	—	0.1	$	16.85	$	0.4
Vested/Exercisable at June 30, 2018	1.3		11.09	$	4.53

Income Taxes (Tables)

9 Months Ended

Jun. 30, 2018

Income Taxes [Abstract]

Schedule Of Effective Tax Rate


	Three Month Periods Ended		Nine Month Periods Ended
Effective tax rate	June 30, 2018	June 30, 2017	June 30, 2018	June 30, 2017
SBH	(518.9%)	83.7%	2,192.9%	1,583.9%
SB/RH	22.8%	27.9%	(111.7)%	33.6%

Segment Information (Tables)

9 Months Ended

Jun. 30, 2018

Net Sales Relating To Segments


	Three month periods ended				Nine month periods ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI	$	372.4	$	324.7	$	1,016.8	$	927.2
PET		194.7		190.0		608.3		576.0
H&G		203.2		192.4		370.6		374.2
GAC		175.2		155.8		362.4		344.2
Net sales	$	945.5	$	862.9	$	2,358.1	$	2,221.6

Schedule Of Segment Information


	Three month periods ended				Nine month periods ended
SBH (in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
HHI	$	73.9	$	62.2	$	179.5	$	178.0
PET		34.9		36.1		104.6		98.7
H&G		57.0		59.5		87.7		100.8
GAC		50.1		50.7		84.7		115.9
Total Segment Adjusted EBITDA		215.9		208.5		456.5		493.4
Corporate expenses		9.5		9.2		28.8		28.7
Depreciation and amortization		32.2		32.9		99.4		94.3
Share-based compensation		5.3		5.0		6.4		28.5
Acquisition and integration related charges		2.3		5.2		12.0		11.6
Restructuring and related charges		25.4		21.2		69.0		31.3
Interest expense		63.5		76.1		206.6		232.4
Inventory acquisition step-up		—		0.8		0.8		0.8
Pet safety recall		5.1		24.9		16.3		24.9
HRG merger related transaction charges		3.1		1.4		22.0		4.2
Non-recurring HRG operating costs		1.2		7.8		11.9		28.6
Salus		(0.1)		0.7		1.2		5.0
Other		3.3		—		3.3		—
Income (loss) from operations before income taxes	$	65.1	$	23.3	$	(21.2)	$	3.1

HRG [Member]

Schedule Of Segment Information


	Three month periods ended				Nine month periods ended
(in millions)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Revenues
Consumer products	$	945.5	$	862.9	$	2,358.1	$	2,221.6
Corporate and other		—		0.1		—		1.1
Total revenues	$	945.5	$	863.0	$	2,358.1	$	2,222.7
Operating income
Consumer products	$	133.3	$	110.9	$	210.4	$	277.1
Corporate and other		(7.0)		(10.2)		(29.6)		(39.9)
Total operating income		126.3		100.7		180.8		237.2
Interest expense		63.5		76.1		206.6		232.4
Other (expense) income, net		(2.3)		1.3		(4.6)		1.7
Income (loss) from continuing operations before income taxes	$	65.1	$	23.3	$	(21.2)	$	3.1

SB/RH Holdings, LLC [Member]

Schedule Of Segment Information


	Three month periods ended				Nine month periods ended
SBRH (in millions)	July 1, 2018		July 2, 2017		July 1, 2018		July 2, 2017
HHI	$	73.9	$	62.2	$	179.5	$	178.0
PET		34.9		36.1		104.6		98.7
H&G		57.0		59.5		87.7		100.8
GAC		50.1		50.7		84.7		115.9
Total Segment Adjusted EBITDA		215.9		208.5		456.5		493.4
Corporate expenses		9.4		8.9		28.2		28.4
Depreciation and amortization		32.2		32.9		99.3		94.1
Share-based compensation		4.5		3.9		4.0		21.6
Acquisition and integration related charges		2.3		5.2		12.0		11.6
Restructuring and related charges		25.4		21.2		69.0		31.3
Interest expense		43.6		39.8		124.2		122.0
Inventory acquisition step-up		—		0.8		0.8		0.8
Pet safety recall		5.1		24.9		16.3		24.9
Other		3.3		—		3.3
Income from continuing operations before income taxes	$	90.1	$	70.9	$	99.4	$	158.7

Earnings Per Share - SBH (Tables)

9 Months Ended

Jun. 30, 2018

Earnings Per Share - SBH [Abstract]

Schedule Of Earnings Per Share


	Three Month Periods Ended				Nine Month Periods Ended
(in millions, except per share amounts)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Numerator
Net income (loss) from continuing operations attributable to controlling interest	$	377.4	$	(16.6)	$	368.1	$	(88.6)
(Loss) income from discontinued operations attributable to controlling interest		(0.1)		18.7		479.6		220.8
Net income attributable to controlling interest		377.3		2.1		847.7		132.2
Denominator
Weighted average shares outstanding - basic		32.7		32.3		32.5		32.2
Dilutive shares		0.1		—		0.2		—
Weighted average shares outstanding - diluted		32.8		32.3		32.7		32.2
Earnings per share
Basic earnings per share from continuing operations	$	11.52	$	(0.51)	$	11.31	$	(2.75)
Basic earnings per share from discontinued operations		—		0.57		14.74		6.85
Basic earnings per share	$	11.52	$	0.06	$	26.05	$	4.10
Diluted earnings per share from continuing operations	$	11.51	$	(0.51)	$	11.26	$	(2.75)
Diluted earnings per share from discontinued operations		—		0.57		14.67		6.85
Diluted earnings per share	$	11.51	$	0.06	$	25.93	$	4.10
Weighted average number of anti-dilutive shares excluded from denominator		—		0.3		—		0.4

Schedule Of Weighted Average Shares


	Three Month Periods Ended				Nine Month Periods Ended
(in millions, except per share amounts)	June 30, 2018		June 30, 2017		June 30, 2018		June 30, 2017
Basic
HRG weighted average shares		203.0		200.4		201.8		199.8
HRG share conversion at 1 to 0.1613		32.7		32.3		32.5		32.2
Diluted
HRG weighted average shares		203.3		202.6		202.7		202.4
HRG share conversion at 1 to 0.1613		32.8		32.6		32.7		32.6

Guarantor Statements - SB/RH (Tables)

9 Months Ended

Jun. 30, 2018

Guarantor Statements - SB/RH [Abstract]

Statement Of Financial Position



Statement of Financial Position			Guarantor		Nonguarantor
As of July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Assets
Cash and cash equivalents	$	2.4	$	0.8	$	143.7	$	—	$	146.9
Trade receivables, net		132.0		176.8		75.4		—		384.2
Intercompany receivables		—		1,414.2		323.7		(1,737.9)		—
Other receivables		48.3		6.1		14.5		(11.2)		57.7
Inventories		166.9		246.4		151.7		(18.3)		546.7
Prepaid expenses and other		43.1		9.5		15.5		—		68.1
Current assets of business held for sale		1,052.2		83.9		781.1		(4.1)		1,913.1
Total current assets		1,444.9		1,937.7		1,505.6		(1,771.5)		3,116.7
Property, plant and equipment, net		174.5		177.3		142.4		—		494.2
Long-term intercompany receivables		310.4		80.0		11.7		(402.1)		—
Deferred charges and other		154.7		2.5		34.4		(147.9)		43.7
Goodwill		568.6		1,463.4		237.4		—		2,269.4
Intangible assets, net		392.7		997.6		174.5		—		1,564.8
Investments in subsidiaries		5,044.6		1,382.4		(2.8)		(6,424.2)		—
Total assets	$	8,090.4	$	6,040.9	$	2,103.2	$	(8,745.7)	$	7,488.8
Liabilities and Shareholder's Equity
Current portion of long-term debt	$	14.8	$	4.3	$	1.8	$	(0.1)	$	20.8
Accounts payable		88.0		154.1		105.9		—		348.0
Intercompany accounts payable		1,738.9		—		1.0		(1,739.9)		—
Accrued wages and salaries		21.8		3.4		16.0		—		41.2
Accrued interest		43.3		—		—		—		43.3
Other current liabilities		64.0		24.2		46.9		(11.2)		123.9
Current liabilities of business held for sale		164.6		1.4		359.3		—		525.3
Total current liabilities		2,135.4		187.4		530.9		(1,751.2)		1,102.5
Long-term debt, net of current portion		4,156.9		89.5		7.1		—		4,253.5
Long-term intercompany debt		11.7		290.9		97.3		(399.9)		—
Deferred income taxes		—		422.3		46.5		(153.7)		315.1
Other long-term liabilities		68.0		6.2		39.0		—		113.2
Total liabilities		6,372.0		996.3		720.8		(2,304.8)		5,784.3
Shareholder's equity:
Other capital		2,095.2		787.6		(1,378.5)		567.1		2,071.4
Accumulated (deficit) earnings		(153.3)		4,452.3		2,940.1		(7,392.4)		(153.3)
Accumulated other comprehensive loss		(223.5)		(195.3)		(189.1)		384.4		(223.5)
Total shareholder's equity		1,718.4		5,044.6		1,372.5		(6,440.9)		1,694.6
Non-controlling interest		—		—		9.9		—		9.9
Total equity		1,718.4		5,044.6		1,382.4		(6,440.9)		1,704.5
Total liabilities and equity	$	8,090.4	$	6,040.9	$	2,103.2	$	(8,745.7)	$	7,488.8

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)



Statement of Financial Position			Guarantor		Nonguarantor
As of September 30, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Assets
Cash and cash equivalents	$	6.0	$	4.8	$	157.4	$	—	$	168.2
Trade receivables, net		85.4		102.4		78.2		—		266.0
Intercompany receivables		0.7		1,288.1		335.4		(1,624.2)		—
Other receivables		4.4		4.7		10.6		(1.0)		18.7
Inventories		184.7		205.6		126.4		(20.4)		496.3
Prepaid expenses and other		30.9		8.6		14.6		0.1		54.2
Current assets of business held for sale		228.7		0.2		378.4		(4.3)		603.0
Total current assets		540.8		1,614.4		1,101.0		(1,649.8)		1,606.4
Property, plant and equipment, net		182.2		178.9		142.0		—		503.1
Long-term intercompany receivables		317.2		96.6		12.5		(426.3)		—
Deferred charges and other		244.2		3.0		35.6		(254.4)		28.4
Goodwill		568.6		1,463.4		245.1		—		2,277.1
Intangible assets, net		401.4		1,027.7		182.9		—		1,612.0
Investments in subsidiaries		4,730.1		1,290.3		—		(6,020.4)		—
Noncurrent assets of business held for sale		814.3		124.4		438.2		—		1,376.9
Total assets	$	7,798.8	$	5,798.7	$	2,157.3	$	(8,350.9)	$	7,403.9
Liabilities and Shareholder's Equity
Current portion of long-term debt	$	13.8	$	4.3	$	5.2	$	(3.9)	$	19.4
Accounts payable		122.2		108.3		141.1		—		371.6
Intercompany accounts payable		1,629.6		—		—		(1,629.6)		—
Accrued wages and salaries		27.5		2.3		20.1		—		49.9
Accrued interest		48.5		—		—		—		48.5
Other current liabilities		50.1		25.6		44.2		(1.0)		118.9
Current liabilities of business held for sale		177.3		0.9		322.4		—		500.6
Total current liabilities		2,069.0		141.4		533.0		(1,634.5)		1,108.9
Long-term debt, net of current portion		3,650.8		92.1		9.4		—		3,752.3
Long-term intercompany debt		12.6		302.1		102.4		(417.1)		—
Deferred income taxes		177.9		523.5		52.0		(260.2)		493.2
Other long-term liabilities		11.5		6.1		40.4		—		58.0
Noncurrent liabilities of business held for sale		22.8		3.4		129.9		—		156.1
Total liabilities		5,944.6		1,068.6		867.1		(2,311.8)		5,568.5
Shareholder's equity:
Other capital		2,107.1		1,089.9		(1,075.0)		(43.0)		2,079.0
Accumulated (deficit) earnings		(42.8)		3,814.1		2,521.6		(6,335.7)		(42.8)
Accumulated other comprehensive loss		(210.1)		(173.9)		(165.2)		339.6		(209.6)
Total shareholder's equity		1,854.2		4,730.1		1,281.4		(6,039.1)		1,826.6
Non-controlling interest		—		—		8.8		—		8.8
Total equity		1,854.2		4,730.1		1,290.2		(6,039.1)		1,835.4
Total liabilities and equity	$	7,798.8	$	5,798.7	$	2,157.3	$	(8,350.9)	$	7,403.9

Statement Of Income


Statement of Income			Guarantor		Nonguarantor
Three month period ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	378.7	$	851.4	$	290.6	$	(575.2)	$	945.5
Cost of goods sold		277.5		649.0		234.1		(574.6)		586.0
Restructuring and related charges		—		3.2		1.7		—		4.9
Gross profit		101.2		199.2		54.8		(0.6)		354.6
Selling		40.7		50.7		32.7		(0.2)		123.9
General and administrative		28.9		31.0		6.7		—		66.6
Research and development		1.8		2.9		2.2		—		6.9
Acquisition and integration related charges		0.9		0.7		0.7		—		2.3
Restructuring and related charges		13.3		4.8		2.4		—		20.5
Total operating expense		85.6		90.1		44.7		(0.2)		220.2
Operating income		15.6		109.1		10.1		(0.4)		134.4
Interest expense		37.7		5.4		0.5		—		43.6
Other non-operating (income) expense, net		(82.7)		(12.1)		0.5		95.0		0.7
Income from operations before income taxes		60.6		115.8		9.1		(95.4)		90.1
Income tax (benefit) expense		(9.2)		29.3		0.5		(0.1)		20.5
Net income from continuing operations		69.8		86.5		8.6		(95.3)		69.6
Income from discontinued operations, net of tax		(10.2)		16.3		17.1		(32.7)		(9.5)
Net income		59.6		102.8		25.7		(128.0)		60.1
Net income attributable to non-controlling interest		—		—		0.2		—		0.2
Net income attributable to controlling interest	$	59.6	$	102.8	$	25.5	$	(128.0)	$	59.9


Statement of Income			Guarantor		Nonguarantor
Nine Month Period Ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	1,026.8	$	1,873.9	$	877.6	$	(1,420.2)	$	2,358.1
Cost of goods sold		764.2		1,453.3		688.9		(1,421.9)		1,484.5
Restructuring and related charges		—		6.5		3.4		—		9.9
Gross profit		262.6		414.1		185.3		1.7		863.7
Selling		131.8		132.0		100.4		(0.4)		363.8
General and administrative		74.0		81.3		25.2		0.1		180.6
Research and development		5.5		8.7		6.9		—		21.1
Acquisition and integration related charges		5.2		3.8		3.0		—		12.0
Restructuring and related charges		45.1		9.5		4.5		—		59.1
Total operating expense		261.6		235.3		140.0		(0.3)		636.6
Operating income		1.0		178.8		45.3		2.0		227.1
Interest expense		107.8		15.6		0.9		(0.1)		124.2
Other non-operating (income) expense, net		(308.6)		(49.3)		—		361.4		3.5
Income from operations before income taxes		201.8		212.5		44.4		(359.3)		99.4
Income tax benefit		(6.6)		(98.6)		(5.9)		0.1		(111.0)
Net income from continuing operations		208.4		311.1		50.3		(359.4)		210.4
Income from discontinued operations, net of tax		31.9		75.8		77.9		(153.6)		32.0
Net income		240.3		386.9		128.2		(513.0)		242.4
Net income attributable to non-controlling interest		—		—		1.0		—		1.0
Net income attributable to controlling interest	$	240.3	$	386.9	$	127.2	$	(513.0)	$	241.4

NOTE 20 - GUARANTOR STATEMENTS – SB/RH (continued)




Statement of Income			Guarantor		Nonguarantor
Three month period ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	299.1	$	668.5	$	276.1	$	(380.8)	$	862.9
Cost of goods sold		205.1		489.0		216.2		(378.8)		531.5
Restructuring and related charges		—		11.2		—		—		11.2
Gross profit		94.0		168.3		59.9		(2.0)		320.2
Selling		42.5		53.9		31.9		(0.4)		127.9
General and administrative		26.3		23.7		7.8		—		57.8
Research and development		2.1		2.6		2.5		—		7.2
Acquisition and integration related charges		4.6		0.1		0.5		—		5.2
Restructuring and related charges		7.8		1.9		0.3		—		10.0
Total operating expense		83.3		82.2		43.0		(0.4)		208.1
Operating income		10.7		86.1		16.9		(1.6)		112.1
Interest expense		33.0		5.9		0.9		—		39.8
Other non-operating (income) expense, net		(68.4)		(14.8)		0.8		83.8		1.4
Income from operations before income taxes		46.1		95.0		15.2		(85.4)		70.9
Income tax (benefit) expense		(6.8)		26.4		—		0.2		19.8
Net income from continuing operations		52.9		68.6		15.2		(85.6)		51.1
Income from discontinued operations, net of tax		28.5		22.3		23.9		(46.4)		28.3
Net income		81.4		90.9		39.1		(132.0)		79.4
Net income attributable to non-controlling interest		—		—		1.7		—		1.7
Net income attributable to controlling interest	$	81.4	$	90.9	$	37.4	$	(132.0)	$	77.7


Statement of Income			Guarantor		Nonguarantor
Nine Month Period Ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net sales	$	841.0	$	1,510.4	$	784.1	$	(913.9)	$	2,221.6
Cost of goods sold		559.9		1,073.5		614.3		(908.5)		1,339.2
Restructuring and related charges		—		16.4		—		—		16.4
Gross profit		281.1		420.5		169.8		(5.4)		866.0
Selling		127.0		132.8		95.3		(1.2)		353.9
General and administrative		96.6		57.6		27.5		—		181.7
Research and development		6.1		8.4		6.4		—		20.9
Acquisition and integration related charges		9.9		0.4		1.3		—		11.6
Restructuring and related charges		9.4		4.9		0.6		—		14.9
Total operating expense		249.0		204.1		131.1		(1.2)		583.0
Operating income		32.1		216.4		38.7		(4.2)		283.0
Interest expense		104.2		14.0		3.8		—		122.0
Other non-operating (income) expense, net		(186.9)		(38.0)		(0.7)		227.9		2.3
Income from operations before income taxes		114.8		240.4		35.6		(232.1)		158.7
Income tax expense (benefit)		5.4		54.3		(6.2)		(0.2)		53.3
Net income from continuing operations		109.4		186.1		41.8		(231.9)		105.4
Income from discontinued operations, net of tax		100.0		78.6		82.6		(161.4)		99.8
Net income		209.4		264.7		124.4		(393.3)		205.2
Net income attributable to non-controlling interest		—		—		1.5		—		1.5
Net income attributable to controlling interest	$	209.4	$	264.7	$	122.9	$	(393.3)	$	203.7

Statement Of Comprehensive Income


Statement of Comprehensive Income			Guarantor		Nonguarantor
Three month period ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	59.6	$	102.8	$	25.7	$	(128.0)	$	60.1
Other comprehensive income (loss), net of tax:
Net unrealized loss on foreign currency translation		(59.2)		(59.2)		(62.4)		121.7		(59.1)
Unrealized gain on hedging derivative instruments		30.4		9.2		9.2		(18.4)		30.4
Defined benefit pension gain		2.9		2.4		2.4		(4.8)		2.9
Other comprehensive (loss) income		(25.9)		(47.6)		(50.8)		98.5		(25.8)
Comprehensive income (loss)		33.7		55.2		(25.1)		(29.5)		34.3
Comprehensive loss attributable to non-controlling interest		—		—		(0.6)		—		(0.6)
Comprehensive income (loss) attributable to controlling interest	$	33.7	$	55.2	$	(24.5)	$	(29.5)	$	34.9


Statement of Comprehensive Income			Guarantor		Nonguarantor
Nine Month Period Ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	240.3	$	386.9	$	128.2	$	(513.0)	$	242.4
Other comprehensive income (loss), net of tax:
Foreign currency translation loss		(37.0)		(37.0)		(39.4)		76.5		(36.9)
Unrealized gain on derivative instruments		20.6		13.4		13.4		(26.8)		20.6
Defined benefit pension gain		2.5		1.7		1.7		(3.4)		2.5
Other comprehensive income		(13.9)		(21.9)		(24.3)		46.3		(13.8)
Comprehensive income		226.4		365.0		103.9		(466.7)		228.6
Comprehensive loss attributable to non-controlling interest		—		—		(0.1)		—		(0.1)
Comprehensive income attributable to controlling interest	$	226.4	$	365.0	$	104.0	$	(466.7)	$	228.7


Statement of Comprehensive Income			Guarantor		Nonguarantor
Three month period ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	81.4	$	90.9	$	39.1	$	(132.0)	$	79.4
Other comprehensive income (loss), net of tax:
Net unrealized gain on foreign currency translation		30.3		32.3		31.1		(63.4)		30.3
Unrealized loss on hedging derivative instruments		(30.2)		(9.1)		(9.1)		18.2		(30.2)
Defined benefit pension loss		(2.3)		(2.3)		(2.3)		4.6		(2.3)
Other comprehensive (loss) income		(2.2)		20.9		19.7		(40.6)		(2.2)
Comprehensive income		79.2		111.8		58.8		(172.6)		77.2
Comprehensive loss attributable to non-controlling interest		—		—		(0.2)		—		(0.2)
Comprehensive income attributable to controlling interest	$	79.2	$	111.8	$	59.0	$	(172.6)	$	77.4


Statement of Comprehensive Income			Guarantor		Nonguarantor
Nine Month Period Ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net income	$	209.4	$	264.7	$	124.4	$	(393.3)	$	205.2
Other comprehensive income (loss), net of tax:
Foreign currency translation gain		5.9		8.8		8.1		(16.9)		5.9
Unrealized loss on derivative instruments		(15.7)		(9.9)		(9.9)		19.8		(15.7)
Defined benefit pension gain		0.8		0.8		0.8		(1.7)		0.7
Other comprehensive loss		(9.0)		(0.3)		(1.0)		1.2		(9.1)
Comprehensive income		200.4		264.4		123.4		(392.1)		196.1
Comprehensive loss attributable to non-controlling interest		—		—		(0.4)		—		(0.4)
Comprehensive income attributable to controlling interest	$	200.4	$	264.4	$	123.8	$	(392.1)	$	196.5

Statement Of Cash Flows



Statement of Cash Flows			Guarantor		Nonguarantor
Nine Month Period Ended July 1, 2018 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net cash (used) provided by operating activities from continuing operations	$	(165.3)	$	(25.8)	$	91.0	$	7.6	$	(92.5)
Net cash provided (used) by operating activities from discontinued operations		13.5		0.1		12.4		(31.0)		(5.0)
Net cash (used) provided by operating activities		(151.8)		(25.7)		103.4		(23.4)		(97.5)
Cash flows from investing activities		.
Purchases of property, plant and equipment		(17.9)		(13.0)		(18.3)		—		(49.2)
Proceeds from sales of property, plant and equipment		0.8		0.1		1.9		—		2.8
Other investing activity, net		—		(0.2)		(0.2)		—		(0.4)
Net cash used by investing activities from continuing operations		(17.1)		(13.1)		(16.6)		—		(46.8)
Net cash used by investing activities from discontinued operations		(13.5)		(0.1)		(13.4)		—		(27.0)
Net cash used by investing activities		(30.6)		(13.2)		(30.0)		—		(73.8)
Cash flows from financing activities
Proceeds from issuance of debt		545.5		—		9.8		—		555.3
Payment of debt		(35.4)		—		(15.6)		—		(51.0)
Payment of debt issuance costs		(0.4)		—		—		—		(0.4)
Payment of cash dividends to parent		(351.8)		—		—		—		(351.8)
Advances related to intercompany transactions		20.9		34.9		(79.2)		23.4		—
Net cash provided (used) by financing activities from continuing operations		178.8		34.9		(85.0)		23.4		152.1
Net cash provided by financing activities from discontinued operations		—		—		1.0		—		1.0
Net cash provided (used) by financing activities		178.8		34.9		(84.0)		23.4		153.1
Effect of exchange rate changes on cash and cash equivalents		—		—		(3.1)		—		(3.1)
Net decrease in cash and cash equivalents		(3.6)		(4.0)		(13.7)		—		(21.3)
Cash and cash equivalents, beginning of period		6.0		4.8		157.4		—		168.2
Cash and cash equivalents, end of period	$	2.4	$	0.8	$	143.7	$	—	$	146.9


Statement of Cash Flows			Guarantor		Nonguarantor
Nine Month Period Ended July 2, 2017 (in millions)	Parent		Subsidiaries		Subsidiaries		Eliminations		Consolidated
Net cash provided (used) by operating activities from continuing operations	$	130.8	$	(19.3)	$	32.5	$	(116.8)	$	27.2
Net cash provided by operating activities from discontinued operations		15.4		—		8.6		93.3		117.3
Net cash provided (used) by operating activities		146.2		(19.3)		41.1		(23.5)		144.5
Cash flows from investing activities
Purchases of property, plant and equipment		(16.7)		(16.3)		(18.1)		—		(51.1)
Proceeds from sales of property, plant and equipment		—		0.2		3.3		—		3.5
Business acquisitions, net cash acquired		(304.7)		—		—		—		(304.7)
Other investing activities		—		(1.1)		—		—		(1.1)
Net cash used by investing activities from continuing operations		(321.4)		(17.2)		(14.8)		—		(353.4)
Net cash used by investing activities from discontinued operations		(15.4)		—		(10.9)		—		(26.3)
Net cash used by investing activities		(336.8)		(17.2)		(25.7)		—		(379.7)
Cash flows from financing activities
Proceeds from issuance of debt		543.0		—		13.9		—		556.9
Payment of debt		(207.7)		—		(17.3)		—		(225.0)
Payment of debt issuance costs		(5.9)		—		—		—		(5.9)
Purchase of noncontrolling interest		(12.6)		—		—		—		(12.6)
Payment of cash dividends to parent		(240.1)		—		—		—		(240.1)
Advances related to intercompany transactions		20.9		34.9		(79.3)		23.5		—
Net cash provided (used) by financing activities from continuing operations		97.6		34.9		(82.7)		23.5		73.3
Net cash provided by financing activities from discontinued operations		—		—		2.4		—		2.4
Net cash provided (used) by financing activities		97.6		34.9		(80.3)		23.5		75.7
Effect of exchange rate changes on cash and cash equivalents		—		—		(1.5)		—		(1.5)
Net decrease in cash and cash equivalents		(93.0)		(1.6)		(66.4)		—		(161.0)
Cash and cash equivalents, beginning of period		98.6		3.1		169.1		—		270.8
Cash and cash equivalents, end of period	$	5.6	$	1.5	$	102.7	$	—	$	109.8

Description Of Business (Narrative) (Details) $ in Millions	Jul. 13, 2018	Jun. 30, 2018 country	Dec. 05, 2017 USD ($)
Number of countries in which Company sells its products \| country		160
HGI Energy Notes Due June 30, 2018 [Member]
Repayment of notes \| $			$ 92.0
Spectrum Brands Holdings, Inc. [Member] \| HRG [Member]
Percentage of ownership interest	62.00%

Divestitures (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended		9 Months Ended
	Jan. 15, 2018	Nov. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transaction costs associated with the divestiture			$ 24.3		$ 49.4
Income tax benefit			(337.8)	$ 19.5	(464.9)	$ 49.1
FGL Merger [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reclassification of accumulated other comprehensive income to income from discontinued operations					445.9
Income tax benefit			5.9
Global Battery And Lighting [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Aggregate purchase price paid by Energizer in cash	$ 2,000.0
Consummation date	Dec. 31, 2018
Termination date	Jul. 15, 2019
Termination fee to by paid by Energizer	$ 100.0
Fidelity And Guaranty Life [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimate fair value less cost to sell held for sale assets							$ 402.2
Fidelity And Guaranty Life [Member] \| FGL Merger [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Share price		$ 31.10
Transaction costs associated with the divestiture		$ 1,518.3
Front Street RE Cayman Ltd [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimate fair value less cost to sell held for sale assets							$ 19.0
CF Entities [Member] \| FS Holdco [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Payment for exercised the 338 Tax Election			$ 26.6		$ 26.6
CF Entities [Member] \| Front Street RE Cayman Ltd [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transaction costs associated with the divestiture		65.0
Amount of purchase price deposited in escrow		$ 6.5

Divestitures (Summary Of Assets And Liabilities As Held For Sale) (Details) - Discontinued Operations, Held-For-Sale [Member] - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Global Batteries & Appliances [Member]
Assets
Trade receivables, net	$ 193.5	$ 260.1
Other receivables	24.7	24.0
Inventories	319.9	279.2
Prepaid expenses and other current assets	39.6	39.7
Property, plant and equipment, net	193.7	196.8
Deferred charges and other	15.3	19.3
Goodwill	344.8	348.9
Intangible assets, net	781.6	811.9
Total assets of business held for sale	1,913.1	1,979.9
Liabilities
Current portion of long-term debt	18.6	17.3
Accounts payable	227.1	355.9
Accrued wages and salaries	34.2	37.6
Other current liabilities	94.7	89.8
Long-term debt, net of current portion	51.2	51.7
Deferred income taxes/Deferred tax liabilities	37.3	38.2
Other long-term liabilities	62.2	66.2
Total liabilities of business held for sale	$ 525.3	656.7
Fidelity And Guaranty Life [Member]
Assets
Investments, including loans and receivables from affiliates		23,211.1
Funds withheld receivables		742.7
Cash and cash equivalents		914.5
Accrued investment income		231.3
Reinsurance recoverable		2,358.8
Deferred acquisition costs and value of business acquired, net		1,163.6
Other assets		125.4
Write-down of assets of businesses held for sale to fair value less cost to sell		(421.2)
Total assets of business held for sale		28,326.2
Liabilities
Insurance reserves		24,989.6
Debt		405.0
Accounts payable and other current liabilities		56.2
Deferred income taxes/Deferred tax liabilities		68.0
Other long-term liabilities		831.9
Total liabilities of business held for sale		$ 26,350.7

Divestitures (Summary Of Components Of Income From Discontinued Operations) (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net (loss) income from discontinued operations				$ 497.9	$ 295.2
Net (loss) income from discontinued operations attributable to controlling interest		$ (0.1)	$ 18.7	479.6	220.8
HRG Insurance Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 378.6		428.9		1,170.7
Operating expenses	329.9		362.2		894.5
Operating income	48.7		66.7		276.2
Interest expense	4.0		6.1		18.2
(Loss) income from discontinued operations before income taxes	476.4		24.5		293.6
Income tax (benefit) expense	16.5		16.8		98.2
Net (loss) income from discontinued operations	459.9		7.7		195.4
Net income from discontinued operations attributable to non-controlling interest	5.4		4.1		31.6
Net (loss) income from discontinued operations attributable to controlling interest	$ 454.5		3.6		163.8
Discontinued Operations, Held-For-Sale [Member] \| Global Batteries & Appliances [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales		442.0	441.0	1,473.2	1,464.0
Cost of goods sold		298.1	287.8	982.4	951.5
Gross profit		143.9	153.2	490.8	512.5
Operating expenses		137.3	106.2	403.3	336.6
Operating income		6.6	47.0	87.5	175.9
Interest expense		14.1	12.7	40.3	37.2
Other non-operating expense, net		3.7	0.7	4.1	0.6
(Loss) income from discontinued operations before income taxes		(11.2)	33.6	43.1	138.1
Income tax (benefit) expense		(1.7)	5.3	11.1	38.3
Net (loss) income from discontinued operations		(9.5)	28.3	32.0	99.8
Net income from discontinued operations attributable to non-controlling interest		0.1	1.7	0.1	1.5
Net (loss) income from discontinued operations attributable to controlling interest		$ (9.6)	$ 26.6	$ 31.9	$ 98.3

Divestitures (Summary Of Components Of Income From HRG Insurance Discontinued Operations) (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended		9 Months Ended
	Nov. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net (loss) income from discontinued operations				$ 497.9	$ 295.2
Net (loss) income from discontinued operations attributable to controlling interest		$ (0.1)	$ 18.7	$ 479.6	220.8
HRG Insurance Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	$ 378.6		428.9		1,170.7
Total operating costs and expenses	329.9		362.2		894.5
Operating income	48.7		66.7		276.2
Interest expense and other	4.0		6.1		18.2
(Write-down) write-up of assets of business held for sale to fair value less cost to sell	(14.2)		(36.1)		35.6
Reclassification of accumulated other comprehensive income	445.9
(Loss) income from discontinued operations before income taxes	476.4		24.5		293.6
Income tax expense	16.5		16.8		98.2
Net (loss) income from discontinued operations	459.9		7.7		195.4
Net income from discontinued operations attributable to non-controlling interest	5.4		4.1		31.6
Net (loss) income from discontinued operations attributable to controlling interest	454.5		3.6		163.8
HRG Insurance Operations [Member] \| Insurance Premiums [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	6.8		12.7		27.0
HRG Insurance Operations [Member] \| Net Investment Income [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	181.9		269.4		778.6
HRG Insurance Operations [Member] \| Net Investment Gains [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	154.8		102.8		237.5
HRG Insurance Operations [Member] \| Other [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	35.1		44.0		127.6
HRG Insurance Operations [Member] \| Benefits And Other Changes In Policy Reserves [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total operating costs and expenses	241.3		266.0		575.4
HRG Insurance Operations [Member] \| Selling, Acquisition, Operating And General Expenses [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total operating costs and expenses	52.8		42.7		109.1
HRG Insurance Operations [Member] \| Amortization Of Intangibles [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total operating costs and expenses	$ 35.8		$ 53.5		$ 210.0

Acquisitions (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended
	Jul. 13, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Business Acquisition [Line Items]
General and administrative expenses		$ 74.7	$ 69.3	$ 226.9	$ 228.6
Subsequent Event [Member]
Business Acquisition [Line Items]
Upward adjustment	$ 200.0
Spectrum Merger [Member]
Business Acquisition [Line Items]
General and administrative expenses		$ 3.1	$ 1.4	$ 22.0	$ 4.2
Spectrum Merger [Member] \| Subsequent Event [Member]
Business Acquisition [Line Items]
Transaction fees	$ 29.8
SBH Common Stock [Member] \| HRG [Member] \| Subsequent Event [Member]
Business Acquisition [Line Items]
Par value	$ 0.01

Acquisitions (Summary Of Acquisition And Integration Related Charges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Business Acquisition [Line Items]
Acquisition and integration related charges	$ 2.3	$ 5.2	$ 12.0	$ 11.6
HHI Business [Member]
Business Acquisition [Line Items]
Acquisition and integration related charges	0.9	1.8	5.5	5.7
PetMatrix [Member]
Business Acquisition [Line Items]
Acquisition and integration related charges	0.8	1.7	4.5	2.0
Armored AutoGroup [Member]
Business Acquisition [Line Items]
Acquisition and integration related charges		0.3	0.6	2.1
Other [Member]
Business Acquisition [Line Items]
Acquisition and integration related charges	$ 0.6	$ 1.4	$ 1.4	$ 1.8

Restructuring And Related Charges (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Mar. 31, 2017	Jun. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges since initiative inception	$ 134.6
PET Rightsizing Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		$ 16.0
PET Rightsizing Initiative [Member] \| Anticipated To Be Incurred Through September 30 2018 [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges since initiative inception	15.3
HHI Distribution Center Consolidation [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		$ 77.0
HHI Distribution Center Consolidation [Member] \| Anticipated To Be Incurred Through September 30 2018 [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges since initiative inception	67.8
GAC Business Rationalization Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges			$ 48.0
GAC Business Rationalization Initiative [Member] \| Anticipated To Be Incurred Through September 30 2018 [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges since initiative inception	$ 43.1

Restructuring And Related Charges (Summary Of Restructuring And Related Charges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 25.4	$ 21.2	$ 69.0	$ 31.3
GAC Business Rationalization Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	6.3	12.8	13.5	19.8
PET Rightsizing Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	3.1	2.2	7.1	2.8
HHI Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	11.6	9.0	40.4	9.1
Other Restructuring Activities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	4.4	(2.8)	8.0	(0.4)
Cost of Goods Sold [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	4.9	11.2	9.9	16.4
Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 20.5	$ 10.0	$ 59.1	$ 14.9

Restructuring And Related Charges (Summary Of Costs Incurred And Cumulative Costs By Cost Type) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 25.4	$ 21.2	$ 69.0	$ 31.3
Cumulative costs	134.6		134.6
Future costs to be incurred	16.4		16.4
Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	1.6	2.4	6.8	4.5
Cumulative costs	17.8		17.8
Future costs to be incurred	0.4		0.4
Other Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	23.8	$ 18.8	62.2	$ 26.8
Cumulative costs	116.8		116.8
Future costs to be incurred	$ 16.0		$ 16.0

Restructuring And Related Charges (Rollforward Of Restructuring Accrual) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2018 USD ($)
Restructuring Cost and Reserve [Line Items]
Accrual balance at beginning	$ 17.0
Provisions	7.0
Cash expenditures	(16.0)
Non-cash items
Accrual balance at ending	8.0
Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Accrual balance at beginning	7.2
Provisions	4.4
Cash expenditures	(7.8)
Non-cash items
Accrual balance at ending	3.8
Other Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrual balance at beginning	9.8
Provisions	2.6
Cash expenditures	(8.2)
Non-cash items
Accrual balance at ending	$ 4.2

Restructuring And Related Charges (Summary Of Costs Incurred By Reporting Segment) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 25.4	$ 21.2	$ 69.0	$ 31.3
Cumulative costs	134.6		134.6
Future costs to be incurred	16.4		16.4
Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	2.0	0.2	5.1	0.1
Cumulative costs	5.5		5.5
Future costs to be incurred	1.3		1.3
Hardware & Home Improvement [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	12.0	6.2	40.8	7.7
Cumulative costs	68.2		68.2
Future costs to be incurred	10.1		10.1
Global Pet Supplies [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	3.7	2.0	8.1	3.7
Cumulative costs	16.3		16.3
Future costs to be incurred	0.5		0.5
Home and Garden [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	0.1		0.3
Cumulative costs	0.3		0.3
Global Auto Care [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	7.6	$ 12.8	14.7	$ 19.8
Cumulative costs	44.3		44.3
Future costs to be incurred	$ 4.5		$ 4.5

Receivables And Concentration Of Credit Risk (Narrative) (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018 USD ($) customer	Jun. 30, 2017	Jun. 30, 2018 USD ($) customer	Jun. 30, 2017	Sep. 30, 2017 USD ($) customer	Jul. 02, 2017 customer
Receivables and Concentration of Credit Risk [Line Items]
Allowance for uncollectible receivables \| $	$ 28.6		$ 28.6		$ 23.5
Major Customer Three [Member] \| Sales Revenue Net And/Or Trade Accounts Receivable [Member]
Receivables and Concentration of Credit Risk [Line Items]
Number of major customers accounting for a significant percentage of sales and/or receivables volume \| customer	3		3		3	3
Major Customer Three [Member] \| Sales Revenue Net And/Or Trade Accounts Receivable [Member] \| Minimum [Member]
Receivables and Concentration of Credit Risk [Line Items]
Concentration risk	10.00%		10.00%		10.00%	10.00%
Major Customer Three [Member] \| Net Sales [Member]
Receivables and Concentration of Credit Risk [Line Items]
Concentration risk	40.00%	39.00%	39.00%	38.00%
Major Customer Three [Member] \| Trade Receivable [Member]
Receivables and Concentration of Credit Risk [Line Items]
Concentration risk	29.00%		29.00%		36.00%

Inventories (Schedule Of Inventories) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Inventories [Abstract]
Raw materials	$ 104.2	$ 95.7
Work-in-process	44.1	35.5
Finished goods	398.4	365.1
Inventories	$ 546.7	$ 496.3

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 804.3		$ 804.3		$ 778.0
Accumulated depreciation	(309.5)		(309.5)		(274.1)
Property, plant and equipment, net	494.8		494.8		503.9
Depreciation expense	17.9	$ 17.3	55.7	$ 48.3
Land, Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	148.7		148.7		146.6
Machinery, Equipment And Other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	406.1		406.1		380.8
Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	211.7		211.7		210.2
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 37.8		$ 37.8		$ 40.4

Goodwill And Intangible Assets (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Intangible Assets [Line Items]
Amortization expense	$ 14.4	$ 15.6	$ 43.8	$ 46.1
Tradenames [Member]
Intangible Assets [Line Items]
Indefinite-lived intangible assets	1,021.8		1,021.8		$ 1,024.3
Impairment of indefinite lived intangible assets	$ 0.0	$ 0.0	$ 0.0	$ 0.0

Goodwill And Intangible Assets (Changes In The Carrying Amount Of Goodwill By Reporting Segment) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2018 USD ($)
Goodwill [Line Items]
As of September 30, beginning	$ 2,277.1
Foreign currency impact	(7.7)
As of June 30, ending	2,269.4
Hardware & Home Improvement [Member]
Goodwill [Line Items]
As of September 30, beginning	708.7
Foreign currency impact	(5.4)
As of June 30, ending	703.3
Global Pet Supplies [Member]
Goodwill [Line Items]
As of September 30, beginning	437.1
Foreign currency impact	(1.7)
As of June 30, ending	435.4
Home and Garden [Member]
Goodwill [Line Items]
As of September 30, beginning	196.5
Foreign currency impact
As of June 30, ending	196.5
Global Auto Care [Member]
Goodwill [Line Items]
As of September 30, beginning	934.8
Foreign currency impact	(0.6)
As of June 30, ending	$ 934.2

Goodwill And Intangible Assets (Schedule Of Carrying Value And Accumulated Amortization For Intangible Assets) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 868.5	$ 884.8
Accumulated Amortization	(325.5)	(297.1)
Net	543.0	587.7
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	668.1	671.7
Accumulated Amortization	(249.3)	(222.3)
Net	418.8	449.4
Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	194.6	194.6
Accumulated Amortization	(73.1)	(59.7)
Net	121.5	134.9
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5.8	18.5
Accumulated Amortization	(3.1)	(15.1)
Net	$ 2.7	$ 3.4

Goodwill And Intangible Assets (Schedule Of Range And Weighted Average Useful Lives For Definite-Lived Intangible Assets) (Details)	9 Months Ended
	Jun. 30, 2018
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average	17 years 10 months 24 days
Customer Relationships [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Range	2 years
Customer Relationships [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Range	20 years
Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average	11 years 4 months 24 days
Technology Assets [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Range	6 years
Technology Assets [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Range	18 years
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average	6 years 2 months 12 days
Tradenames [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Range	5 years
Tradenames [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Range	13 years

Goodwill And Intangible Assets (Schedule Of Future Amortization Expense) (Details) $ in Millions	Jun. 30, 2018 USD ($)
Goodwill And Intangible Assets [Abstract]
2018	$ 57.5
2019	57.4
2020	55.0
2021	49.7
2022	$ 48.0

Debt (Narrative) (Details) - USD ($)		9 Months Ended
Debt (Narrative) (Details) - USD ($)	Jan. 13, 2017	Jun. 30, 2018	Jul. 13, 2018	Mar. 28, 2018	Mar. 27, 2018	Jan. 16, 2018	Dec. 05, 2017	Sep. 30, 2017	Feb. 28, 2015	Sep. 30, 2013	Feb. 28, 2013
HGI Funding - 2017 Loan, Due July 13, 2018 [Member]
Debt Instrument [Line Items]
Repayment of notes			$ 50,000,000
HGI Energy Notes Due June 30, 2018 [Member]
Debt Instrument [Line Items]
Repayment of notes							$ 92,000,000
Salus [Member] \| Collateralized Loan Obligation [Member]
Debt Instrument [Line Items]
Aggregate notional principle amount									$ 578,500,000	$ 578,500,000	$ 578,500,000
Outstanding notional aggregate principle amount		$ 76,600,000						$ 28,900,000
Spectrum Brands Inc [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Aggregate borrowing availability		234,500,000
Outstanding letters of credit		$ 18,000,000
Spectrum Brands Inc [Member] \| USD Term Loan [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Percentage over base variable rate		2.00%
Spectrum Brands Inc [Member] \| USD Term Loan [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Percentage over base variable rate		1.00%
Spectrum Brands Inc [Member] \| CAD Term Loan [Member] \| Canadian Dollor Offered Rate (CDOR) [Member]
Debt Instrument [Line Items]
Interest rate		0.75%
Percentage over base variable rate		3.50%
Spectrum Brands Inc [Member] \| CAD Term Loan [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate		1.75%
Percentage over base variable rate		2.50%
Spectrum Brands Inc [Member] \| Fifth Amendment Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility				$ 800,000,000	$ 100,000,000
Spectrum Brands Inc [Member] \| Minimum [Member] \| Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate		1.75%
Spectrum Brands Inc [Member] \| Minimum [Member] \| Revolving Credit Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Percentage over base variable rate		0.75%
Spectrum Brands Inc [Member] \| Maximum [Member] \| Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate		2.25%
Spectrum Brands Inc [Member] \| Maximum [Member] \| Revolving Credit Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Percentage over base variable rate		1.25%
Spectrum Brands Inc [Member] \| Foreign Subsidiary [Member]
Debt Instrument [Line Items]
Outstanding letters of credit		$ 2,000,000
HRG [Member] \| HRG - 7.875% Senior Secured Notes, Due July 15, 2019 [Member]
Debt Instrument [Line Items]
Interest rate						7.875%
Redeemed outstanding aggregate principal						$ 864,400,000
HRG [Member] \| HGI Funding - 2017 Loan, Due July 13, 2018 [Member]
Debt Instrument [Line Items]
Aggregate borrowing amount	$ 150,000,000
Commitment fee	0.75%
HRG [Member] \| HGI Funding - 2017 Loan, Due July 13, 2018 [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Percentage over base variable rate	2.35%
HRG [Member] \| HGI Energy Notes Due June 30, 2018 [Member]
Debt Instrument [Line Items]
Repayment of notes							$ 92,000,000
Fidelity And Guaranty Life [Member] \| Collateralized Loan Obligation [Member]
Debt Instrument [Line Items]
Aggregate notional principle amount								$ 48,100,000

Debt (Schedule Of Debt) (Details) - USD ($) $ in Millions	Jul. 01, 2018	Jun. 30, 2018	Sep. 30, 2017
Debt Instrument [Line Items]
Long-term debt		$ 5,341.3	$ 5,801.9
Unamortized discount on debt		(20.7)	(20.7)
Debt issuance costs		(60.4)	(76.1)
Less current portion		(70.8)	(161.4)
Long-term debt, net of current portion		5,189.4	5,543.7
Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		4,324.7	3,828.5
SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 4,324.7		3,828.5
Unamortized discount on debt	(2.9)		(3.7)
Debt issuance costs	(47.5)		(53.1)
Less current portion	(20.8)		(19.4)
Long-term debt, net of current portion	4,253.5		3,752.3
Expiring March 6, 2022 [Member] \| Spectrum Brands Inc [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt		$ 545.5
Rate		4.60%
Expiring March 6, 2022 [Member] \| SB/RH Holdings, LLC [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt	$ 545.5
Rate	4.60%
USD Term Loan [Member] \| Due June 23, 2022 [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 1,234.8	$ 1,244.2
Rate		4.20%	3.40%
USD Term Loan [Member] \| Due June 23, 2022 [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 1,234.8		$ 1,244.2
Rate	4.20%		3.40%
CAD Term Loan [Member] \| Due June 23, 2022 [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 32.4	$ 59.0
Rate		5.30%	4.90%
CAD Term Loan [Member] \| Due June 23, 2022 [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 32.4		$ 59.0
Rate	5.30%		4.90%
4.00% Notes, Due October 1, 2026 [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 491.7	$ 500.9
Rate		4.00%	4.00%
4.00% Notes, Due October 1, 2026 [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 491.7		$ 500.9
Rate	4.00%		4.00%
5.75% Notes, Due July 15, 2025 [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 1,000.0	$ 1,000.0
Rate		5.80%	5.80%
5.75% Notes, Due July 15, 2025 [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 1,000.0		$ 1,000.0
Rate	5.80%		5.80%
6.125% Notes, Due December 15, 2024 [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 250.0	$ 250.0
Rate		6.10%	6.10%
6.125% Notes, Due December 15, 2024 [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 250.0		$ 250.0
Rate	6.10%		6.10%
6.625% Notes, Due November 15, 2022 [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 570.0	$ 570.0
Rate		6.60%	6.60%
6.625% Notes, Due November 15, 2022 [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 570.0		$ 570.0
Rate	6.60%		6.60%
Other Notes And Obligations [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 3.4	$ 4.7
Rate		7.90%	8.00%
Other Notes And Obligations [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 3.4		$ 4.7
Rate	7.90%		8.00%
Obligations Under Capital Leases [Member] \| Spectrum Brands Inc [Member]
Debt Instrument [Line Items]
Long-term debt		$ 196.9	$ 199.7
Rate		5.70%	5.70%
Obligations Under Capital Leases [Member] \| SB/RH Holdings, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	$ 196.9		$ 199.7
Rate	5.70%		5.70%
HRG - 7.875% Senior Secured Notes, Due July 15, 2019 [Member]
Debt Instrument [Line Items]
Long-term debt			$ 864.4
Rate			7.90%
HRG - 7.75% Senior Unsecured Notes, Due January 15, 2019 [Member]
Debt Instrument [Line Items]
Long-term debt		$ 890.0	$ 890.0
Rate		7.80%	7.80%
HGI Funding - 2017 Loan, Due July 13, 2018 [Member]
Debt Instrument [Line Items]
Long-term debt		$ 50.0	$ 50.0
Rate		3.70%	3.70%
HGI Energy Notes Due June 30, 2018 [Member]
Debt Instrument [Line Items]
Long-term debt			$ 92.0
Rate			1.50%
Salus - Unaffiliated Long-Term Debt Of Consolidated VIE [Member]
Debt Instrument [Line Items]
Long-term debt		$ 76.6	$ 28.9
Salus - Long Term Debt Of Consolidated VIE With FGL [Member]
Debt Instrument [Line Items]
Long-term debt			$ 48.1

Derivatives (Narrative) (Details) € in Millions, $ in Millions	Jun. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Sep. 20, 2016 EUR (€)
Cash Flow Hedging [Member] \| Interest Rate Swaps [Member]
Derivative [Line Items]
Derivative, fixed interest rate	1.76%	1.76%
Notional value	$ 300.0	$ 300.0
Derivative net (loss) gain estimated to be reclassified from AOCI into earnings over the next 12 months	1.4
Cash Flow Hedging [Member] \| Commodity Swaps [Member]
Derivative [Line Items]
Derivative net (loss) gain estimated to be reclassified from AOCI into earnings over the next 12 months	0.1
Cash Flow Hedging [Member] \| Foreign Exchange Contracts [Member]
Derivative [Line Items]
Notional value	61.5	67.5
Derivative net (loss) gain estimated to be reclassified from AOCI into earnings over the next 12 months	0.5
Fair Value Hedging [Member]
Derivative [Line Items]
Posted cash collateral	0.0	0.0
Posted standby letters of credit	0.0	0.0
Net Investment Hedge [Member] \| 4.00% Notes, Due October 1, 2026 [Member]
Derivative [Line Items]
Notes \| €			€ 425
Interest rate			4.00%
Not Designated as Hedging [Member] \| Foreign Exchange Contracts [Member]
Derivative [Line Items]
Notional value	$ 76.9	$ 62.9

Derivatives (Schedule Of Interest Rate Swap Derivative Financial Instruments) (Details) - Cash Flow Hedging [Member] - Interest Rate Swaps [Member] - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Amount	$ 300.0	$ 300.0
Remaining Years	1 year 10 months 24 days	2 years 7 months 6 days

Derivatives (Schedule Of Commodity Swap Contracts Outstanding) (Details) - Brass [Member] - Cash Flow Hedging [Member] $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2018 USD ($) T	Sep. 30, 2017 USD ($) T
Derivative [Line Items]
Notional Amount \| T	1.0	1.3
Contract Value \| $	$ 5.4	$ 6.6

Derivatives (Schedule Of Fair Value Of Outstanding Derivative Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Derivatives, Fair Value [Line Items]
Derivative assets	$ 4.6	$ 1.5
Derivative liabilities		3.3
Commodity Swaps [Member] \| Other Receivables [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	0.1	0.6
Commodity Swaps [Member] \| Accounts Payable [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	0.2
Interest Rate Swaps [Member] \| Other Receivables [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	2.0
Interest Rate Swaps [Member] \| Deferred Charges And Other [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	1.6	0.4
Interest Rate Swaps [Member] \| Other Current Liabilities [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities		0.5
Interest Rate Swaps [Member] \| Accrued Interest [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	(0.3)	0.2
Foreign Exchange Contracts [Member] \| Other Receivables [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	0.7
Foreign Exchange Contracts [Member] \| Other Receivables [Member] \| Not Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets	0.2	0.3
Foreign Exchange Contracts [Member] \| Deferred Charges And Other [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets		0.2
Foreign Exchange Contracts [Member] \| Accounts Payable [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities	$ 0.1	2.3
Foreign Exchange Contracts [Member] \| Other Long-term Liabilities [Member] \| Designated as Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities		$ 0.3

Derivatives (Summary Of Impact Of Effective And Ineffective Portions Of Cash Flow Hedges And Gain (Loss) Recognized) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	$ 40.6	$ (44.3)	$ 21.4	$ (11.1)
Effective Portion, Gain (Loss) Reclassified to Operations	(0.1)	0.3	0.3	0.6
Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations	(1.2)	2.0	(7.3)	10.6
Ineffective Portion, Gain (Loss) to Operations	0.3		1.0
Other Non-Operating [Member] \| Net Investment Hedge [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	31.1	(32.6)	9.3	(9.3)
Interest Rate Swaps [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	0.6	(1.1)	4.3	(1.0)
Interest Rate Swaps [Member] \| Interest Expense [Member] \| Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations	0.3	(0.3)	0.6	(1.0)
Ineffective Portion, Gain (Loss) to Operations	0.3		1.0
Commodity Swaps [Member] \| Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	(3.1)	(0.5)	(1.9)	3.3
Effective Portion, Gain (Loss) Reclassified to Operations	0.1	0.1	0.8	0.4
Commodity Swaps [Member] \| Cost of Goods Sold [Member] \| Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations	0.5	1.2	3.0	3.4
Foreign Exchange Contracts [Member] \| Net Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	(0.1)	0.2	(0.1)	0.3
Effective Portion, Gain (Loss) Reclassified to Operations			0.1
Foreign Exchange Contracts [Member] \| Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) in OCI	12.1	(10.3)	9.8	(4.4)
Effective Portion, Gain (Loss) Reclassified to Operations	(0.2)	0.2	(0.6)	0.2
Foreign Exchange Contracts [Member] \| Cost of Goods Sold [Member] \| Discontinued Operations [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effective Portion, Gain (Loss) Reclassified to Operations	$ (2.0)	$ 1.1	$ (10.9)	$ 8.2

Derivatives (Summary Of Gain (Loss) Associated With Derivative Contracts Not Designated As Hedges) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Foreign Exchange Contracts [Member] \| Other Non-Operating [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives recognized in operations	$ 4.4	$ (4.6)	$ 1.7	$ (1.3)

Fair Value Of Financial Instruments (Fair Values Of Derivative Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	$ 4.6	$ 1.5
Derivative Liabilities		3.3
Debt	5,260.2	5,705.1
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	4.6	1.5
Derivative Liabilities		3.3
Debt	5,368.2	5,931.0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Assets	4.6	1.5
Derivative Liabilities		3.3
Debt	5,368.2	5,839.0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt		92.0
SB/RH Holdings, LLC [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	4,274.3	3,771.7
SB/RH Holdings, LLC [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	4,321.8	3,972.8
SB/RH Holdings, LLC [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt	$ 4,321.8	$ 3,972.8

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Company contributions to pension and defined benefit plans, including discretionary amounts	$ 1.0	$ 1.0	$ 2.8	$ 2.3
HRG Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Termination date, defined benefit plan			Feb. 15, 2018
Unfunded benefit obligation	4.5		$ 4.5		$ 4.2
Accrual estimated additional cost to settle defined benefit plan	$ 1.6		$ 1.6

Employee Benefit Plans (Components Of Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 0.5	$ 0.7	$ 1.5	$ 2.0
Interest cost	0.5	0.4	1.4	1.1
Expected return on assets	(0.4)	(0.4)	(1.1)	(1.0)
Recognized net actuarial loss	0.3	0.5	0.8	1.6
Net periodic benefit cost	$ 0.9	$ 1.2	$ 2.6	$ 3.7
Minimum [Member]
Weighted average assumptions
Discount rate	1.13%	1.00%	1.13%	1.00%
Expected return on plan assets	1.13%	1.00%	1.13%	1.00%
Rate of compensation increase	1.37%	2.25%	1.37%	2.25%
Maximum [Member]
Weighted average assumptions
Discount rate	7.50%	8.68%	7.50%	8.68%
Expected return on plan assets	3.50%	3.50%	3.50%	3.50%
Rate of compensation increase	7.00%	7.00%	7.00%	7.00%

Employee Benefit Plans (Amounts Reclassified From Accumulated Other Comprehensive Loss Associated With Employee Benefit Plan Costs) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Selling expenses	$ 123.9	$ 127.9	$ 363.8	$ 353.9
General and administrative expenses	74.7	69.3	226.9	228.6
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] \| Pension Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Cost of goods sold	0.1	0.3	0.4	1.0
Selling expenses	0.1	0.2	0.3	0.5
General and administrative expenses	0.1	0.1	0.1	0.2
Amounts reclassified from AOCI to continuing operations	0.3	0.6	0.8	1.7
Amounts reclassified from AOCI to discontinued operations	$ 0.5	$ 0.8	$ 1.6	$ 2.3

Share Based Compensation (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized pre-tax compensation cost	$ 1.6		$ 1.6
SB/RH Holdings, LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized pre-tax compensation cost	1.2		1.2
HRG [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized pre-tax compensation cost	0.3		0.3
Annual Management Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share based compensation	$ 3.2	$ 1.9	6.4	$ 5.7
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value vested			0.8
Stock Options [Member] \| HRG [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of options exercised			21.5
Cash settlement			$ 19.9

Share Based Compensation (Summary Of Share Based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Share-based compensation		$ 5.3		$ 5.0		$ 6.4		$ 28.5
Spectrum Equity Plan [Member]
Share-based compensation		4.9		4.4		5.3		23.9
HRG Equity Plan [Member]
Share-based compensation		0.4		0.6		1.1		4.6
SB/RH Holdings, LLC [Member]
Share-based compensation	$ 4.5	$ 4.5	$ 3.9	$ 3.9	$ 4.0	$ 4.0	$ 21.6	$ 21.6

Share Based Compensation (Summary Of Activity Of The RSUs Granted) (Details) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2018 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.3
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.88
Granted, Fair Value at Grant Date \| $	$ 36.5
Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.1
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 111.31
Granted, Fair Value at Grant Date \| $	$ 11.0
Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.2
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.27
Granted, Fair Value at Grant Date \| $	$ 25.5
Performance-Based RSUs [Member] \| Vesting In 12 To 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.1
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.10
Granted, Fair Value at Grant Date \| $	$ 12.9
Performance-Based RSUs [Member] \| Vesting In More Than 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.1
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.45
Granted, Fair Value at Grant Date \| $	$ 12.6
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.3
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.88
Granted, Fair Value at Grant Date \| $	$ 36.5
SB/RH Holdings, LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.3
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 110.09
Granted, Fair Value at Grant Date \| $	$ 35.1
SB/RH Holdings, LLC [Member] \| Time-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.1
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 112.33
Granted, Fair Value at Grant Date \| $	$ 9.6
SB/RH Holdings, LLC [Member] \| Performance-Based RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.2
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.27
Granted, Fair Value at Grant Date \| $	$ 25.5
SB/RH Holdings, LLC [Member] \| Performance-Based RSUs [Member] \| Vesting In 12 To 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.1
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.10
Granted, Fair Value at Grant Date \| $	$ 12.9
SB/RH Holdings, LLC [Member] \| Performance-Based RSUs [Member] \| Vesting In More Than 24 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.1
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.45
Granted, Fair Value at Grant Date \| $	$ 12.6
SB/RH Holdings, LLC [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.3
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 110.09
Granted, Fair Value at Grant Date \| $	$ 35.1

Share Based Compensation (Summary Of Non-Vested RSUs Activity) (Details) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2018 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.3
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 109.88
Granted, Fair Value at Grant Date \| $	$ 36.5
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares \| shares	0.8
Granted, Shares \| shares	0.3
Forfeited, Shares \| shares	(0.1)
Vested, Shares \| shares	(0.5)
Ending balance, Shares \| shares	0.5
Beginning balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 114.67
Granted, Weighted Average Grant Date Fair Value \| $ / shares	109.88
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares	116.13
Vested, Weighted Average Grant Date Fair Value \| $ / shares	113.21
Ending balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 112.74
Beginning balance, Fair Value at Grant Date \| $	$ 87.2
Granted, Fair Value at Grant Date \| $	36.5
Forfeited, Fair Value at Grant Date \| $	(10.0)
Vested, Fair Value at Grant Date \| $	(55.1)
Ending balance, Fair Value at Grant Date \| $	$ 58.6
SB/RH Holdings, LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares \| shares	0.3
Granted, Weighted Average Grant Date Fair Value \| $ / shares	$ 110.09
Granted, Fair Value at Grant Date \| $	$ 35.1
SB/RH Holdings, LLC [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Shares \| shares	0.7
Granted, Shares \| shares	0.3
Forfeited, Shares \| shares	(0.1)
Vested, Shares \| shares	(0.4)
Ending balance, Shares \| shares	0.5
Beginning balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 116.32
Granted, Weighted Average Grant Date Fair Value \| $ / shares	110.09
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares	116.13
Vested, Weighted Average Grant Date Fair Value \| $ / shares	114.19
Ending balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 114.27
Beginning balance, Fair Value at Grant Date \| $	$ 82.4
Granted, Fair Value at Grant Date \| $	35.1
Forfeited, Fair Value at Grant Date \| $	(10.0)
Vested, Fair Value at Grant Date \| $	(50.9)
Ending balance, Fair Value at Grant Date \| $	$ 56.6

Share Based Compensation (Summary Of HRG Share-Based Awards) (Details) $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2018 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Fair Value at Grant Date \| $	$ 36.5
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Options/Units/Shares \| shares	4.0
Granted, Options/Units/Shares \| shares
Exercised, Options/Units/Shares \| shares	(2.5)
Ending balance, Options/Units/Shares \| shares	1.5
Vested/Exercisable, Options/Units/Shares \| shares	1.3
Beginning balance, Weighted Average Exercise Price	$ 9.69
Granted, Weighted Average Exercise Price
Exercised, Weighted Average Exercise Price	(8.38)
Ending balance, Weighted Average Exercise Price	11.82
Vested/Exercisable, Weighted Average Exercise Price	11.09
Beginning balance, Weighted Average Grant Date Fair Value	3.88
Granted, Weighted Average Grant Date Fair Value
Exercised, Weighted Average Grant Date Fair Value	(3.33)
Ending balance, Weighted Average Grant Date Fair Value	4.78
Vested/Exercisable, Weighted Average Grant Date Fair Value	$ 4.53
Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Options/Units/Shares \| shares	0.6
Granted, Options/Units/Shares \| shares
Exercised, Options/Units/Shares \| shares	(0.6)
Ending balance, Options/Units/Shares \| shares
Beginning balance, Weighted Average Exercise Price	$ 13.13
Granted, Weighted Average Exercise Price
Exercised, Weighted Average Exercise Price	(13.13)
Ending balance, Weighted Average Exercise Price
Beginning balance, Weighted Average Grant Date Fair Value	3.22
Granted, Weighted Average Grant Date Fair Value
Exercised, Weighted Average Grant Date Fair Value	(3.22)
Ending balance, Weighted Average Grant Date Fair Value
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, Options/Units/Shares \| shares	0.1
Granted, Options/Units/Shares \| shares	0.1
Exercised, Options/Units/Shares \| shares	(0.1)
Ending balance, Options/Units/Shares \| shares	0.1
Beginning balance, Weighted Average Grant Date Fair Value	$ 13.36
Granted, Weighted Average Grant Date Fair Value	16.85
Exercised, Weighted Average Grant Date Fair Value	(13.56)
Ending balance, Weighted Average Grant Date Fair Value	$ 16.85
Beginning balance, Fair Value at Grant Date \| $	$ 1.9
Granted, Fair Value at Grant Date \| $	0.4
Exercised, Fair Value at Grant Date \| $	(1.9)
Ending balance, Fair Value at Grant Date \| $	$ 0.4

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Income Taxes [Line Items]
U.S. corporate income tax rate					35.00%
Provisional tax benefit	$ 8.0	$ 206.7
Estimated undistributed foreign earnings and profits			$ 526.4
Provisional income tax expense	(6.9)		$ 71.0
Mandatory repatriation tax payable period			8 years
Valuation allowance, net operating losses	229.8		$ 229.8
Other Current Liabilities [Member]
Income Taxes [Line Items]
Repatriation tax liability	5.7		5.7
Other Long-term Liabilities [Member]
Income Taxes [Line Items]
Repatriation tax liability	65.3		65.3
Scenario, Plan [Member]
Income Taxes [Line Items]
U.S. corporate income tax rate				21.00%
Forecast [Member]
Income Taxes [Line Items]
U.S. corporate income tax rate				24.50%
Released [Member]
Income Taxes [Line Items]
Valuation allowance, deferred tax asset	335.0
Valuation allowance, net operating losses	2.7		2.7			$ 4.9
U.S. State Net Operating Losses [Member]
Income Taxes [Line Items]
Valuation allowance, net operating losses	$ 38.7		38.7
Federal Net Operating Losses [Member] \| Forecast [Member]
Income Taxes [Line Items]
Valuation allowance, net operating losses				$ 40.0
Tax Year 2019 [Member]
Income Taxes [Line Items]
Limits on deducting compensation, including performance-base compensation			$ 1.0

Income Taxes (Schedule Of Effective Tax Rate) (Details)	3 Months Ended		9 Months Ended
Income Taxes (Schedule Of Effective Tax Rate) (Details)	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Taxes [Line Items]
Effective tax rate	(518.90%)	83.70%	2192.90%	1583.90%
SB/RH Holdings, LLC [Member]
Income Taxes [Line Items]
Effective tax rate	22.80%	27.90%	(111.70%)	33.60%

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Commitments And Contingencies [Abstract]
Estimated costs associated with environmental remediation activities	$ 4.2		$ 4.2		$ 4.4
Product liability accruals	4.8		4.8		5.3
Product warranty accruals	7.3		7.3		$ 6.4
Pet safety recall	5.1	$ 24.9	16.3	$ 24.9
Inventory write-offs associated with product safety recall	2.0		3.6
Customer losses, returned or disposed product	0.5		1.6
Incremental costs to dispose of product and operational expenses	$ 2.6		$ 11.1

Segment Information (Schedule Of HRG Segment Information) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenues
Revenues	$ 945.5	$ 863.0	$ 2,358.1	$ 2,222.7
Operating income
Operating (loss) income	126.3	100.7	180.8	237.2
Interest expense	(63.5)	(76.1)	(206.6)	(232.4)
Income (loss) from continuing operations before income taxes	65.1	23.3	(21.2)	3.1
Operating Segments [Member]
Operating income
Operating (loss) income	215.9	208.5	456.5	493.4
Operating Segments [Member] \| HRG [Member]
Revenues
Revenues	945.5	863.0	2,358.1	2,222.7
Operating income
Operating (loss) income	126.3	100.7	180.8	237.2
Interest expense	63.5	76.1	206.6	232.4
Other (expense) income, net	(2.3)	1.3	(4.6)	1.7
Income (loss) from continuing operations before income taxes	65.1	23.3	(21.2)	3.1
Operating Segments [Member] \| Consumer Products [Member] \| HRG [Member]
Revenues
Revenues	945.5	862.9	2,358.1	2,221.6
Operating income
Operating (loss) income	133.3	110.9	210.4	277.1
Operating Segments [Member] \| Corporate and Other [Member] \| HRG [Member]
Revenues
Revenues		0.1		1.1
Operating income
Operating (loss) income	$ (7.0)	$ (10.2)	$ (29.6)	$ (39.9)

Segment Information (Net Sales Relating To Segments) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Revenue from External Customer [Line Items]
Net sales		$ 945.5		$ 862.9		$ 2,358.1		$ 2,221.6
SB/RH Holdings, LLC [Member]
Revenue from External Customer [Line Items]
Net sales	$ 945.5		$ 862.9		$ 2,358.1		$ 2,221.6
Hardware & Home Improvement [Member] \| Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales		372.4		324.7		1,016.8		927.2
Global Pet Supplies [Member] \| Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales		194.7		190.0		608.3		576.0
Home and Garden [Member] \| Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales		203.2		192.4		370.6		374.2
Global Auto Care [Member] \| Operating Segments [Member]
Revenue from External Customer [Line Items]
Net sales		$ 175.2		$ 155.8		$ 362.4		$ 344.2

Segment Information (Schedule Of Segment Information) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		$ 126.3		$ 100.7		$ 180.8		$ 237.2
Corporate expenses		9.5		9.2		28.8		28.7
Depreciation and amortization		32.2		32.9		99.4		94.3
Share-based compensation		5.3		5.0		6.4		28.5
Acquisition and integration related charges		2.3		5.2		12.0		11.6
Restructuring and related charges		25.4		21.2		69.0		31.3
Interest expense		63.5		76.1		206.6		232.4
Inventory acquisition step-up				0.8		0.8		0.8
Pet safety recall		5.1		24.9		16.3		24.9
HRG merger related transaction charges		3.1		1.4		22.0		4.2
Non-recurring HRG operating costs		1.2		7.8		11.9		28.6
Salus		(0.1)		0.7		1.2		5.0
Other		3.3				3.3
Income (loss) from operations before income taxes		65.1		23.3		(21.2)		3.1
Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		215.9		208.5		456.5		493.4
SB/RH Holdings, LLC [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 134.4		$ 112.1		$ 227.1		$ 283.0
Corporate expenses	9.4		8.9		28.2		28.4
Depreciation and amortization	32.2		32.9		99.3		94.1
Share-based compensation	4.5	4.5	3.9	3.9	4.0	4.0	21.6	21.6
Acquisition and integration related charges	2.3		5.2		12.0		11.6
Restructuring and related charges	25.4		21.2		69.0		31.3
Interest expense	43.6		39.8		124.2		122.0
Inventory acquisition step-up			0.8		0.8		0.8
Pet safety recall	5.1		24.9		16.3		24.9
Other	3.3				3.3
Income (loss) from operations before income taxes	90.1		70.9		99.4		158.7
SB/RH Holdings, LLC [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	215.9		208.5		456.5		493.4
Hardware & Home Improvement [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges		12.0		6.2		40.8		7.7
Hardware & Home Improvement [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		73.9		62.2		179.5		178.0
Hardware & Home Improvement [Member] \| SB/RH Holdings, LLC [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	73.9		62.2		179.5		178.0
Global Pet Supplies [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges		3.7		2.0		8.1		3.7
Global Pet Supplies [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		34.9		36.1		104.6		98.7
Global Pet Supplies [Member] \| SB/RH Holdings, LLC [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	34.9		36.1		104.6		98.7
Home and Garden [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges		0.1				0.3
Home and Garden [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		57.0		59.5		87.7		100.8
Home and Garden [Member] \| SB/RH Holdings, LLC [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	57.0		59.5		87.7		100.8
Global Auto Care [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Restructuring and related charges		7.6		12.8		14.7		19.8
Global Auto Care [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA		$ 50.1		$ 50.7		$ 84.7		$ 115.9
Global Auto Care [Member] \| SB/RH Holdings, LLC [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total Segment Adjusted EBITDA	$ 50.1		$ 50.7		$ 84.7		$ 115.9

Earnings Per Share - SBH (Schedule Of Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Numerator
Net income (loss) from continuing operations attributable to controlling interest	$ 377.4	$ (16.6)	$ 368.1	$ (88.6)
(Loss) income from discontinued operations attributable to controlling interest	(0.1)	18.7	479.6	220.8
Net income attributable to controlling interest	$ 377.3	$ 2.1	$ 847.7	$ 132.2
Denominator
Weighted average shares outstanding - basic	32.7	32.3	32.5	32.2
Dilutive shares	0.1		0.2
Weighted average shares outstanding - diluted	32.8	32.3	32.7	32.2
Earnings per share
Basic earnings per share from continuing operations	$ 11.52	$ (0.51)	$ 11.31	$ (2.75)
Basic earnings per share from discontinued operations		0.57	14.74	6.85
Basic earnings per share	11.52	0.06	26.05	4.10
Diluted earnings per share from continuing operations	11.51	(0.51)	11.26	(2.75)
Diluted earnings per share from discontinued operations		0.57	14.67	6.85
Diluted earnings per share	$ 11.51	$ 0.06	$ 25.93	$ 4.10
Weighted average number of anti-dilutive shares excluded from denominator		0.3		0.4

Earnings Per Share - SBH (Schedule Of Weighted Average Shares) (Details) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
	Jul. 13, 2018 USD ($)	Jun. 30, 2018 shares	Jun. 30, 2017 shares	Jun. 30, 2018 shares	Jun. 30, 2017 shares
Basic
Basic, weighted average shares		32.7	32.3	32.5	32.2
Diluted
Diluted, weighted average shares		32.8	32.3	32.7	32.2
Increase in total outstanding shares				20.6
Subsequent Event [Member]
Diluted
Upward adjustment \| $	$ 200.0
HRG [Member]
Basic
Basic, weighted average shares		203.0	200.4	201.8	199.8
Basic, share conversion at 1 to 0.1613		32.7	32.3	32.5	32.2
Diluted
Diluted, weighted average shares		203.3	202.6	202.7	202.4
Diluted, share conversion at 1 to 0.1613		32.8	32.6	32.7	32.6
HRG [Member] \| Subsequent Event [Member]
Diluted
Net indebtedness and transaction expenses \| $	$ 328.2
HRG [Member] \| HRG Common Stock [Member] \| Subsequent Event [Member]
Diluted
Reverse stock split conversion	0.1613

Guarantor Statements - SB/RH (Statement Of Financial Position) (Details) - USD ($) $ in Millions	Jul. 01, 2018	Jun. 30, 2018	Sep. 30, 2017	Jul. 02, 2017	Jun. 30, 2017	Sep. 30, 2016
Current assets:
Cash and cash equivalents		$ 814.6	$ 270.1		$ 266.2	$ 465.2
Trade receivables, net		384.2	266.0
Other receivables		38.1	19.7
Inventories		546.7	496.3
Prepaid expenses and other		69.1	54.8
Current assets of business held for sale		1,913.1	28,929.2
Total current assets		3,765.8	30,036.1
Property, plant and equipment, net		494.8	503.9
Deferred charges and other		418.0	43.7
Goodwill		2,269.4	2,277.1
Intangible assets, net		1,564.8	1,612.0
Noncurrent assets of business held for sale			1,376.9
Total assets		8,512.8	35,849.7
Current liabilities:
Current portion of long-term debt		70.8	161.4
Accounts payable		348.3	373.1
Accrued wages and salaries		49.6	55.4
Accrued interest		75.7	78.0
Other current liabilities		130.6	125.8
Current liabilities of business held for sale		525.3	26,851.3
Total current liabilities		1,200.3	27,645.0
Long-term debt, net of current portion		5,189.4	5,543.7
Deferred income taxes		314.2	493.2
Other long-term liabilities		119.1	64.8
Noncurrent liabilities of business held for sale			156.1
Total liabilities		6,823.0	33,902.8
Shareholders' equity
Accumulated earnings (deficit)		(78.3)	(925.9)
Accumulated other comprehensive loss		(141.8)	309.0
Total shareholder's equity		1,052.4	758.0
Non-controlling interest		637.4	1,188.9
Total equity		1,689.8	1,946.9
Total liabilities and equity		$ 8,512.8	35,849.7
Eliminations [Member]
Current assets:
Intercompany receivables	$ (1,737.9)		(1,624.2)
Other receivables	(11.2)		(1.0)
Inventories	(18.3)		(20.4)
Prepaid expenses and other			0.1
Current assets of business held for sale	(4.1)		(4.3)
Total current assets	(1,771.5)		(1,649.8)
Long-term intercompany receivables	(402.1)		(426.3)
Deferred charges and other	(147.9)		(254.4)
Investments in subsidiaries	(6,424.2)		(6,020.4)
Total assets	(8,745.7)		(8,350.9)
Current liabilities:
Current portion of long-term debt	(0.1)		(3.9)
Intercompany accounts payable	(1,739.9)		(1,629.6)
Other current liabilities	(11.2)		(1.0)
Total current liabilities	(1,751.2)		(1,634.5)
Long-term intercompany debt	(399.9)		(417.1)
Deferred income taxes	(153.7)		(260.2)
Total liabilities	(2,304.8)		(2,311.8)
Shareholders' equity
Other capital	567.1		(43.0)
Accumulated earnings (deficit)	(7,392.4)		(6,335.7)
Accumulated other comprehensive loss	384.4		339.6
Total shareholder's equity	(6,440.9)		(6,039.1)
Total equity	(6,440.9)		(6,039.1)
Total liabilities and equity	(8,745.7)		(8,350.9)
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	0.8		4.8	$ 1.5		3.1
Trade receivables, net	176.8		102.4
Intercompany receivables	1,414.2		1,288.1
Other receivables	6.1		4.7
Inventories	246.4		205.6
Prepaid expenses and other	9.5		8.6
Current assets of business held for sale	83.9		0.2
Total current assets	1,937.7		1,614.4
Property, plant and equipment, net	177.3		178.9
Long-term intercompany receivables	80.0		96.6
Deferred charges and other	2.5		3.0
Goodwill	1,463.4		1,463.4
Intangible assets, net	997.6		1,027.7
Investments in subsidiaries	1,382.4		1,290.3
Noncurrent assets of business held for sale			124.4
Total assets	6,040.9		5,798.7
Current liabilities:
Current portion of long-term debt	4.3		4.3
Accounts payable	154.1		108.3
Accrued wages and salaries	3.4		2.3
Other current liabilities	24.2		25.6
Current liabilities of business held for sale	1.4		0.9
Total current liabilities	187.4		141.4
Long-term debt, net of current portion	89.5		92.1
Long-term intercompany debt	290.9		302.1
Deferred income taxes	422.3		523.5
Other long-term liabilities	6.2		6.1
Noncurrent liabilities of business held for sale			3.4
Total liabilities	996.3		1,068.6
Shareholders' equity
Other capital	787.6		1,089.9
Accumulated earnings (deficit)	4,452.3		3,814.1
Accumulated other comprehensive loss	(195.3)		(173.9)
Total shareholder's equity	5,044.6		4,730.1
Total equity	5,044.6		4,730.1
Total liabilities and equity	6,040.9		5,798.7
Nonguarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	143.7		157.4	102.7		169.1
Trade receivables, net	75.4		78.2
Intercompany receivables	323.7		335.4
Other receivables	14.5		10.6
Inventories	151.7		126.4
Prepaid expenses and other	15.5		14.6
Current assets of business held for sale	781.1		378.4
Total current assets	1,505.6		1,101.0
Property, plant and equipment, net	142.4		142.0
Long-term intercompany receivables	11.7		12.5
Deferred charges and other	34.4		35.6
Goodwill	237.4		245.1
Intangible assets, net	174.5		182.9
Investments in subsidiaries	(2.8)
Noncurrent assets of business held for sale			438.2
Total assets	2,103.2		2,157.3
Current liabilities:
Current portion of long-term debt	1.8		5.2
Accounts payable	105.9		141.1
Intercompany accounts payable	1.0
Accrued wages and salaries	16.0		20.1
Other current liabilities	46.9		44.2
Current liabilities of business held for sale	359.3		322.4
Total current liabilities	530.9		533.0
Long-term debt, net of current portion	7.1		9.4
Long-term intercompany debt	97.3		102.4
Deferred income taxes	46.5		52.0
Other long-term liabilities	39.0		40.4
Noncurrent liabilities of business held for sale			129.9
Total liabilities	720.8		867.1
Shareholders' equity
Other capital	(1,378.5)		(1,075.0)
Accumulated earnings (deficit)	2,940.1		2,521.6
Accumulated other comprehensive loss	(189.1)		(165.2)
Total shareholder's equity	1,372.5		1,281.4
Non-controlling interest	9.9		8.8
Total equity	1,382.4		1,290.2
Total liabilities and equity	2,103.2		2,157.3
Parent [Member]
Current assets:
Cash and cash equivalents	2.4		6.0	5.6		98.6
Trade receivables, net	132.0		85.4
Intercompany receivables			0.7
Other receivables	48.3		4.4
Inventories	166.9		184.7
Prepaid expenses and other	43.1		30.9
Current assets of business held for sale	1,052.2		228.7
Total current assets	1,444.9		540.8
Property, plant and equipment, net	174.5		182.2
Long-term intercompany receivables	310.4		317.2
Deferred charges and other	154.7		244.2
Goodwill	568.6		568.6
Intangible assets, net	392.7		401.4
Investments in subsidiaries	5,044.6		4,730.1
Noncurrent assets of business held for sale			814.3
Total assets	8,090.4		7,798.8
Current liabilities:
Current portion of long-term debt	14.8		13.8
Accounts payable	88.0		122.2
Intercompany accounts payable	1,738.9		1,629.6
Accrued wages and salaries	21.8		27.5
Accrued interest	43.3		48.5
Other current liabilities	64.0		50.1
Current liabilities of business held for sale	164.6		177.3
Total current liabilities	2,135.4		2,069.0
Long-term debt, net of current portion	4,156.9		3,650.8
Long-term intercompany debt	11.7		12.6
Deferred income taxes			177.9
Other long-term liabilities	68.0		11.5
Noncurrent liabilities of business held for sale			22.8
Total liabilities	6,372.0		5,944.6
Shareholders' equity
Other capital	2,095.2		2,107.1
Accumulated earnings (deficit)	(153.3)		(42.8)
Accumulated other comprehensive loss	(223.5)		(210.1)
Total shareholder's equity	1,718.4		1,854.2
Total equity	1,718.4		1,854.2
Total liabilities and equity	8,090.4		7,798.8
SB/RH Holdings, LLC [Member]
Current assets:
Cash and cash equivalents	146.9		168.2	$ 109.8		$ 270.8
Trade receivables, net	384.2		266.0
Other receivables	57.7		18.7
Inventories	546.7		496.3
Prepaid expenses and other	68.1		54.2
Current assets of business held for sale	1,913.1		603.0
Total current assets	3,116.7		1,606.4
Property, plant and equipment, net	494.2		503.1
Deferred charges and other	43.7		28.4
Goodwill	2,269.4		2,277.1
Intangible assets, net	1,564.8		1,612.0
Noncurrent assets of business held for sale			1,376.9
Total assets	7,488.8		7,403.9
Current liabilities:
Current portion of long-term debt	20.8		19.4
Accounts payable	348.0		371.6
Accrued wages and salaries	41.2		49.9
Accrued interest	43.3		48.5
Other current liabilities	123.9		118.9
Current liabilities of business held for sale	525.3		500.6
Total current liabilities	1,102.5		1,108.9
Long-term debt, net of current portion	4,253.5		3,752.3
Deferred income taxes	315.1		493.2
Other long-term liabilities	113.2		58.0
Noncurrent liabilities of business held for sale			156.1
Total liabilities	5,784.3		5,568.5
Shareholders' equity
Other capital	2,071.4		2,079.0
Accumulated earnings (deficit)	(153.3)		(42.8)
Accumulated other comprehensive loss	(223.5)		(209.6)
Total shareholder's equity	1,694.6		1,826.6
Non-controlling interest	9.9		8.8
Total equity	1,704.5		1,835.4
Total liabilities and equity	$ 7,488.8		$ 7,403.9

Guarantor Statements - SB/RH (Statement Of Income) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Condensed Income Statements, Captions [Line Items]
Net sales		$ 945.5		$ 862.9		$ 2,358.1		$ 2,221.6
Cost of goods sold		586.0		531.5		1,484.5		1,339.2
Restructuring and related charges		4.9		11.2		9.9		16.4
Gross profit		354.6		320.3		863.7		867.1
Selling		123.9		127.9		363.8		353.9
General and administrative		74.7		69.3		226.9		228.6
Research and development		6.9		7.2		21.1		20.9
Acquisition and integration related charges		2.3		5.2		12.0		11.6
Restructuring and related charges		20.5		10.0		59.1		14.9
Total operating expenses		228.3		219.6		682.9		629.9
Operating (loss) income		126.3		100.7		180.8		237.2
Interest expense		63.5		76.1		206.6		232.4
Other non-operating (income) expense, net		(2.3)		1.3		(4.6)		1.7
Income (loss) from continuing operations before income taxes		65.1		23.3		(21.2)		3.1
Income tax (benefit) expense		(337.8)		19.5		(464.9)		49.1
Net income (loss) from continuing operations		402.9		3.8		443.7		(46.0)
Income (Loss) from discontinued operations, net of tax						497.9		295.2
Net income		399.3		39.8		941.6		249.2
Net income attributable to non-controlling interest		22.0		37.7		93.9		117.0
Net income attributable to controlling interest		$ 377.3		$ 2.1		$ 847.7		$ 132.2
Parent [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	$ 378.7		$ 299.1		$ 1,026.8		$ 841.0
Cost of goods sold	277.5		205.1		764.2		559.9
Gross profit	101.2		94.0		262.6		281.1
Selling	40.7		42.5		131.8		127.0
General and administrative	28.9		26.3		74.0		96.6
Research and development	1.8		2.1		5.5		6.1
Acquisition and integration related charges	0.9		4.6		5.2		9.9
Restructuring and related charges	13.3		7.8		45.1		9.4
Total operating expenses	85.6		83.3		261.6		249.0
Operating (loss) income	15.6		10.7		1.0		32.1
Interest expense	37.7		33.0		107.8		104.2
Other non-operating (income) expense, net	(82.7)		(68.4)		(308.6)		(186.9)
Income (loss) from continuing operations before income taxes	60.6		46.1		201.8		114.8
Income tax (benefit) expense	(9.2)		(6.8)		(6.6)		5.4
Net income (loss) from continuing operations	69.8		52.9		208.4		109.4
Income (Loss) from discontinued operations, net of tax	(10.2)		28.5		31.9		100.0
Net income	59.6		81.4		240.3		209.4
Net income attributable to controlling interest	59.6		81.4		240.3		209.4
SB/RH Holdings, LLC [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	945.5		862.9		2,358.1		2,221.6
Cost of goods sold	586.0		531.5		1,484.5		1,339.2
Restructuring and related charges	4.9		11.2		9.9		16.4
Gross profit	354.6		320.2		863.7		866.0
Selling	123.9		127.9		363.8		353.9
General and administrative	66.6		57.8		180.6		181.7
Research and development	6.9		7.2		21.1		20.9
Acquisition and integration related charges	2.3		5.2		12.0		11.6
Restructuring and related charges	20.5		10.0		59.1		14.9
Total operating expenses	220.2		208.1		636.6		583.0
Operating (loss) income	134.4		112.1		227.1		283.0
Interest expense	43.6		39.8		124.2		122.0
Other non-operating (income) expense, net	0.7		1.4		3.5		2.3
Income (loss) from continuing operations before income taxes	90.1		70.9		99.4		158.7
Income tax (benefit) expense	20.5		19.8		(111.0)		53.3
Net income (loss) from continuing operations	69.6		51.1		210.4		105.4
Income (Loss) from discontinued operations, net of tax	(9.5)		28.3		32.0		99.8
Net income	60.1		79.4		242.4		205.2
Net income attributable to non-controlling interest	0.2		1.7		1.0		1.5
Net income attributable to controlling interest	59.9		77.7		241.4		203.7
Eliminations [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	(575.2)		(380.8)		(1,420.2)		(913.9)
Cost of goods sold	(574.6)		(378.8)		(1,421.9)		(908.5)
Gross profit	(0.6)		(2.0)		1.7		(5.4)
Selling	(0.2)		(0.4)		(0.4)		(1.2)
General and administrative					0.1
Total operating expenses	(0.2)		(0.4)		(0.3)		(1.2)
Operating (loss) income	(0.4)		(1.6)		2.0		(4.2)
Interest expense					(0.1)
Other non-operating (income) expense, net	95.0		83.8		361.4		227.9
Income (loss) from continuing operations before income taxes	(95.4)		(85.4)		(359.3)		(232.1)
Income tax (benefit) expense	(0.1)		0.2		0.1		(0.2)
Net income (loss) from continuing operations	(95.3)		(85.6)		(359.4)		(231.9)
Income (Loss) from discontinued operations, net of tax	(32.7)		(46.4)		(153.6)		(161.4)
Net income	(128.0)		(132.0)		(513.0)		(393.3)
Net income attributable to controlling interest	(128.0)		(132.0)		(513.0)		(393.3)
Guarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	851.4		668.5		1,873.9		1,510.4
Cost of goods sold	649.0		489.0		1,453.3		1,073.5
Restructuring and related charges	3.2		11.2		6.5		16.4
Gross profit	199.2		168.3		414.1		420.5
Selling	50.7		53.9		132.0		132.8
General and administrative	31.0		23.7		81.3		57.6
Research and development	2.9		2.6		8.7		8.4
Acquisition and integration related charges	0.7		0.1		3.8		0.4
Restructuring and related charges	4.8		1.9		9.5		4.9
Total operating expenses	90.1		82.2		235.3		204.1
Operating (loss) income	109.1		86.1		178.8		216.4
Interest expense	5.4		5.9		15.6		14.0
Other non-operating (income) expense, net	(12.1)		(14.8)		(49.3)		(38.0)
Income (loss) from continuing operations before income taxes	115.8		95.0		212.5		240.4
Income tax (benefit) expense	29.3		26.4		(98.6)		54.3
Net income (loss) from continuing operations	86.5		68.6		311.1		186.1
Income (Loss) from discontinued operations, net of tax	16.3		22.3		75.8		78.6
Net income	102.8		90.9		386.9		264.7
Net income attributable to controlling interest	102.8		90.9		386.9		264.7
Nonguarantor Subsidiaries [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	290.6		276.1		877.6		784.1
Cost of goods sold	234.1		216.2		688.9		614.3
Restructuring and related charges	1.7				3.4
Gross profit	54.8		59.9		185.3		169.8
Selling	32.7		31.9		100.4		95.3
General and administrative	6.7		7.8		25.2		27.5
Research and development	2.2		2.5		6.9		6.4
Acquisition and integration related charges	0.7		0.5		3.0		1.3
Restructuring and related charges	2.4		0.3		4.5		0.6
Total operating expenses	44.7		43.0		140.0		131.1
Operating (loss) income	10.1		16.9		45.3		38.7
Interest expense	0.5		0.9		0.9		3.8
Other non-operating (income) expense, net	0.5		0.8				(0.7)
Income (loss) from continuing operations before income taxes	9.1		15.2		44.4		35.6
Income tax (benefit) expense	0.5				(5.9)		(6.2)
Net income (loss) from continuing operations	8.6		15.2		50.3		41.8
Income (Loss) from discontinued operations, net of tax	17.1		23.9		77.9		82.6
Net income	25.7		39.1		128.2		124.4
Net income attributable to non-controlling interest	0.2		1.7		1.0		1.5
Net income attributable to controlling interest	$ 25.5		$ 37.4		$ 127.2		$ 122.9

Guarantor Statements - SB/RH (Statement Of Comprehensive Income) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Condensed Statement of Income Captions [Line Items]
Net income		$ 399.3		$ 39.8		$ 941.6		$ 249.2
Foreign currency translation (loss) gain		(59.1)		30.3		(36.9)		5.9
Unrealized gain on hedging derivative instruments		30.4		(30.2)		20.6		(15.7)
Defined benefit pension gain (loss)		2.9		(3.2)		2.5		0.7
Net change to derive comprehensive (loss) income for the period		(25.8)		174.1		(447.6)		17.0
Comprehensive income (loss)		373.5		213.9		494.0		266.2
Comprehensive loss attributable to non-controlling interest		(10.1)		71.2		(2.5)		118.7
Comprehensive income attributable to controlling interest		$ 383.6		$ 142.7		$ 496.5		$ 147.5
Parent [Member]
Condensed Statement of Income Captions [Line Items]
Net income	$ 59.6		$ 81.4		$ 240.3		$ 209.4
Foreign currency translation (loss) gain	(59.2)		30.3		(37.0)		5.9
Unrealized gain on hedging derivative instruments	30.4		(30.2)		20.6		(15.7)
Defined benefit pension gain (loss)	2.9		(2.3)		2.5		0.8
Net change to derive comprehensive (loss) income for the period	(25.9)		(2.2)		(13.9)		(9.0)
Comprehensive income (loss)	33.7		79.2		226.4		200.4
Comprehensive income attributable to controlling interest	33.7		79.2		226.4		200.4
SB/RH Holdings, LLC [Member]
Condensed Statement of Income Captions [Line Items]
Net income	60.1		79.4		242.4		205.2
Foreign currency translation (loss) gain	(59.1)		30.3		(36.9)		5.9
Unrealized gain on hedging derivative instruments	30.4		(30.2)		20.6		(15.7)
Defined benefit pension gain (loss)	2.9		(2.3)		2.5		0.7
Net change to derive comprehensive (loss) income for the period	(25.8)		(2.2)		(13.8)		(9.1)
Comprehensive income (loss)	34.3		77.2		228.6		196.1
Comprehensive loss attributable to non-controlling interest	(0.6)		(0.2)		(0.1)		(0.4)
Comprehensive income attributable to controlling interest	34.9		77.4		228.7		196.5
Eliminations [Member]
Condensed Statement of Income Captions [Line Items]
Net income	(128.0)		(132.0)		(513.0)		(393.3)
Foreign currency translation (loss) gain	121.7		(63.4)		76.5		(16.9)
Unrealized gain on hedging derivative instruments	(18.4)		18.2		(26.8)		19.8
Defined benefit pension gain (loss)	(4.8)		4.6		(3.4)		(1.7)
Net change to derive comprehensive (loss) income for the period	98.5		(40.6)		46.3		1.2
Comprehensive income (loss)	(29.5)		(172.6)		(466.7)		(392.1)
Comprehensive income attributable to controlling interest	(29.5)		(172.6)		(466.7)		(392.1)
Guarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net income	102.8		90.9		386.9		264.7
Foreign currency translation (loss) gain	(59.2)		32.3		(37.0)		8.8
Unrealized gain on hedging derivative instruments	9.2		(9.1)		13.4		(9.9)
Defined benefit pension gain (loss)	2.4		(2.3)		1.7		0.8
Net change to derive comprehensive (loss) income for the period	(47.6)		20.9		(21.9)		(0.3)
Comprehensive income (loss)	55.2		111.8		365.0		264.4
Comprehensive income attributable to controlling interest	55.2		111.8		365.0		264.4
Nonguarantor Subsidiaries [Member]
Condensed Statement of Income Captions [Line Items]
Net income	25.7		39.1		128.2		124.4
Foreign currency translation (loss) gain	(62.4)		31.1		(39.4)		8.1
Unrealized gain on hedging derivative instruments	9.2		(9.1)		13.4		(9.9)
Defined benefit pension gain (loss)	2.4		(2.3)		1.7		0.8
Net change to derive comprehensive (loss) income for the period	(50.8)		19.7		(24.3)		(1.0)
Comprehensive income (loss)	(25.1)		58.8		103.9		123.4
Comprehensive loss attributable to non-controlling interest	(0.6)		(0.2)		(0.1)		(0.4)
Comprehensive income attributable to controlling interest	$ (24.5)		$ 59.0		$ 104.0		$ 123.8

Guarantor Statements - SB/RH (Statement Of Cash Flows) (Details) - USD ($) $ in Millions	9 Months Ended
	Jul. 01, 2018	Jun. 30, 2018	Jul. 02, 2017	Jun. 30, 2017
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations		$ (148.7)		$ (69.0)
Net cash (used) provided by operating activities from discontinued operations		92.3		299.2
Net cash (used) provided by operating activities		(56.4)		230.2
Cash flows from investing activities
Purchases of property, plant and equipment		(49.2)		(51.1)
Proceeds from sales of property, plant and equipment		2.8		3.6
Business acquisitions, net of cash acquired				(304.7)
Other investing activities, net		(0.4)		(1.2)
Net cash provided (used) by investing activities from continuing operations		1,500.0		(323.6)
Net cash used by investing activities from discontinued operations		(201.8)		(991.4)
Net cash provided (used) by investing activities		1,298.2		(1,315.0)
Cash flows from financing activities
Proceeds from issuance of debt		555.3		606.9
Payment of debt		(1,007.6)		(253.9)
Payment of debt issuance costs		(0.4)		(7.0)
Purchase of non-controlling interest				(12.6)
Share based award tax withholding payments, net of proceeds		(24.3)		(40.7)
Net cash (used) provided by financing activities from continuing operations		(772.7)		102.0
Net cash provided by financing activities from discontinued operations		116.2		711.1
Net cash (used) provided by financing activities		(656.5)		813.1
Effect of exchange rate changes on cash and cash equivalents		(3.1)		(1.5)
Net changes in cash and cash equivalents		582.2		(273.2)
Cash and cash equivalents, beginning of period	$ 270.1	270.1	$ 465.2	465.2
Cash and cash equivalents, end of period		814.6		266.2
Parent [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	(165.3)		130.8
Net cash (used) provided by operating activities from discontinued operations	13.5		15.4
Net cash (used) provided by operating activities	(151.8)		146.2
Cash flows from investing activities
Purchases of property, plant and equipment	(17.9)		(16.7)
Proceeds from sales of property, plant and equipment	0.8
Business acquisitions, net of cash acquired			(304.7)
Net cash provided (used) by investing activities from continuing operations	(17.1)		(321.4)
Net cash used by investing activities from discontinued operations	(13.5)		(15.4)
Net cash provided (used) by investing activities	(30.6)		(336.8)
Cash flows from financing activities
Proceeds from issuance of debt	545.5		543.0
Payment of debt	(35.4)		(207.7)
Payment of debt issuance costs	(0.4)		(5.9)
Purchase of non-controlling interest			(12.6)
Payment of cash dividends to parent	(351.8)		(240.1)
Advances related to intercompany transactions	20.9		20.9
Net cash (used) provided by financing activities from continuing operations	178.8		97.6
Net cash (used) provided by financing activities	178.8		97.6
Net changes in cash and cash equivalents	(3.6)		(93.0)
Cash and cash equivalents, beginning of period	6.0	6.0	98.6	98.6
Cash and cash equivalents, end of period	2.4		5.6
SB/RH Holdings, LLC [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	(92.5)		27.2
Net cash (used) provided by operating activities from discontinued operations	(5.0)		117.3
Net cash (used) provided by operating activities	(97.5)		144.5
Cash flows from investing activities
Purchases of property, plant and equipment	(49.2)		(51.1)
Proceeds from sales of property, plant and equipment	2.8		3.5
Business acquisitions, net of cash acquired			(304.7)
Other investing activities, net	(0.4)		(1.1)
Net cash provided (used) by investing activities from continuing operations	(46.8)		(353.4)
Net cash used by investing activities from discontinued operations	(27.0)		(26.3)
Net cash provided (used) by investing activities	(73.8)		(379.7)
Cash flows from financing activities
Proceeds from issuance of debt	555.3		556.9
Payment of debt	(51.0)		(225.0)
Payment of debt issuance costs	(0.4)		(5.9)
Purchase of non-controlling interest			(12.6)
Payment of cash dividends to parent	(351.8)		(240.1)
Net cash (used) provided by financing activities from continuing operations	152.1		73.3
Net cash provided by financing activities from discontinued operations	1.0		2.4
Net cash (used) provided by financing activities	153.1		75.7
Effect of exchange rate changes on cash and cash equivalents	(3.1)		(1.5)
Net changes in cash and cash equivalents	(21.3)		(161.0)
Cash and cash equivalents, beginning of period	168.2	168.2	270.8	270.8
Cash and cash equivalents, end of period	146.9		109.8
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	(25.8)		(19.3)
Net cash (used) provided by operating activities from discontinued operations	0.1
Net cash (used) provided by operating activities	(25.7)		(19.3)
Cash flows from investing activities
Purchases of property, plant and equipment	(13.0)		(16.3)
Proceeds from sales of property, plant and equipment	0.1		0.2
Other investing activities, net	(0.2)		(1.1)
Net cash provided (used) by investing activities from continuing operations	(13.1)		(17.2)
Net cash used by investing activities from discontinued operations	(0.1)
Net cash provided (used) by investing activities	(13.2)		(17.2)
Cash flows from financing activities
Advances related to intercompany transactions	34.9		34.9
Net cash (used) provided by financing activities from continuing operations	34.9		34.9
Net cash (used) provided by financing activities	34.9		34.9
Net changes in cash and cash equivalents	(4.0)		(1.6)
Cash and cash equivalents, beginning of period	4.8	4.8	3.1	3.1
Cash and cash equivalents, end of period	0.8		1.5
Nonguarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	91.0		32.5
Net cash (used) provided by operating activities from discontinued operations	12.4		8.6
Net cash (used) provided by operating activities	103.4		41.1
Cash flows from investing activities
Purchases of property, plant and equipment	(18.3)		(18.1)
Proceeds from sales of property, plant and equipment	1.9		3.3
Other investing activities, net	(0.2)
Net cash provided (used) by investing activities from continuing operations	(16.6)		(14.8)
Net cash used by investing activities from discontinued operations	(13.4)		(10.9)
Net cash provided (used) by investing activities	(30.0)		(25.7)
Cash flows from financing activities
Proceeds from issuance of debt	9.8		13.9
Payment of debt	(15.6)		(17.3)
Advances related to intercompany transactions	(79.2)		(79.3)
Net cash (used) provided by financing activities from continuing operations	(85.0)		(82.7)
Net cash provided by financing activities from discontinued operations	1.0		2.4
Net cash (used) provided by financing activities	(84.0)		(80.3)
Effect of exchange rate changes on cash and cash equivalents	(3.1)		(1.5)
Net changes in cash and cash equivalents	(13.7)		(66.4)
Cash and cash equivalents, beginning of period	157.4	$ 157.4	169.1	$ 169.1
Cash and cash equivalents, end of period	143.7		102.7
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used) provided by operating activities from continuing operations	7.6		(116.8)
Net cash (used) provided by operating activities from discontinued operations	(31.0)		93.3
Net cash (used) provided by operating activities	(23.4)		(23.5)
Cash flows from financing activities
Advances related to intercompany transactions	23.4		23.5
Net cash (used) provided by financing activities from continuing operations	23.4		23.5
Net cash (used) provided by financing activities	$ 23.4		$ 23.5

Related Party Transactions (Narrative) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2018 USD ($)
Jefferies [Member]
Related Party Transaction [Line Items]
Fees and reimbursements of expenses from related party	$ 3.0