Purchases of property, plant and equipment

(73,347)

(81,976)

(46,809)

Proceeds from sales of property, plant and equipment

9,203

203

500

Other investing activities

(1,788)

(1,382)

(2,045)

Net cash used by investing activities

(93,561)

(1,476,724)

(231,494)

Proceeds from issuance of Term Loan, net of discount

523,658

1,936,250

Payment of senior credit facilities, excluding ABL revolving credit facility

300,000

(764,874)

(571,093)

(155,061)

Payment of 9.5% notes, including tender and call premium

(1,061,307)

Payment of 12% notes, including tender and call premium

(270,431)

Proceeds from issuance of 9.5% Notes, including premium

217,000

Debt issuance costs

(5,411)

(60,850)

(11,231)

Other debt financing, net

16,377

11,941

392

Reduction of other debt

(6,030)

(1,251)

(29,112)

Capital contribution from parent

28,562

Cash dividends paid to parent

(76,951)

(88,695)

(51,450)

Share based award tax withholding payments

(24,972)

(20,141)

(3,936)

Other financing activities

(953)

Net cash provided by financing activities

(338,203)

1,263,416

(4,782)

Effect of exchange rate changes on cash and cash equivalents due to Venezuela devaluation

(1,871)

Effect of exchange rate changes on cash and cash equivalents

(8,259)

(2,647)

(932)

Net decrease in cash and cash equivalents

(5,328)

40,347

15,458

Cash and cash equivalents, beginning of period

198,219

157,872

142,414

Cash and cash equivalents, end of period

192,891

198,219

157,872

Supplemental Cash Flow Information [Abstract]

Cash paid for interest

178,652

336,798

185,634

Cash paid for taxes

80,702

49,638

39,173

Liquid Fence [Member]

(27,629)

Shaser, Inc. [Member]

Cash flows from operating activities:

(42,561)

HHI Business [Member]

Net income (loss)

(47,510)

^[1],[2]

52,795

^[1],[2]

(1,351,008)

Debt issuance costs

(261)

Black Flag [Member]

(43,750)

FURminator [Member]

(139,390)

Notes 6.375% [Member]

520,000

Notes 6.625% due 2022 [Member]

570,000

9.5% Notes [Member]

Payment of 9.5% notes, including tender and call premium

(1,061,307)

6.75% Notes [Member]

300,000

Debt issuance costs

(6,265)

12% Notes [Member]

Payment of 12% notes, including tender and call premium

$ (270,431)

[1]	Included in Reported Net (loss) income for Fiscal 2013, is an adjustment of $49,848 to record the income tax benefit resulting from the reversal of U.S. valuation allowances on deferred tax assets as a result of the HHI Business acquisition. For information pertaining to the income tax benefit, see Note 9, “Income Taxes.”
[2]	Included in Reported Net (loss) income for Fiscal 2013 is $36,932, of Acquisition and integration related charges as a result of the HHI Business acquisition. For information pertaining to Acquisition and integration related charges, see Note 2, “Significant Accounting Policies - Acquisition and Integration Related Charges.”

Description Of Business	12 Months Ended
Description Of Business	Sep. 30, 2014
Description Of Business [Abstract]
Description Of Business	(1) DESCRIPTION OF BUSINESS SB/RH Holdings, LLC, a Delaware corporation (“Spectrum Brands” or the “Company”), is a diversified global branded consumer products company. SB/RH Holdings, LLC is a wholly owned subsidiary of Spectrum Brands Holdings, Inc. (“SB Holdings”). SB Holdings' common stock trades on the New York Stock Exchange (the “NYSE”) under the symbol “SPB.” The Company’s operations include the worldwide manufacturing and marketing of alkaline, zinc carbon and hearing aid batteries, as well as aquariums and aquatic health supplies and the designing and marketing of rechargeable batteries, battery-powered lighting products, electric shavers and accessories, grooming products and hair care appliances. The Company’s operations also include the manufacturing and marketing of specialty pet supplies. The Company also manufactures and markets herbicides, insecticides and insect repellents in North America. The Company also designs, markets and distributes a broad range of branded small appliances and personal care products. The Company also designs, markets, distributes and sells certain hardware, home improvement and plumbing products. The Company’s operations utilize manufacturing and product development facilities located in the United States (“U.S.”), Europe, Latin America and Asia. The Company sells its products in approximately 160 countries through a variety of trade channels, including retailers, wholesalers and distributors, hearing aid professionals, industrial distributors and original equipment manufacturers and enjoys name recognition in its markets under the Rayovac, VARTA and Remington brands, each of which has been in existence for more than 80 years, and under the Tetra, 8-in-1, Dingo, Nature's Miracle, Spectracide, Cutter, Hot Shot, Black & Decker, George Foreman, Russell Hobbs, Farberware, Black Flag, FURminator, Kwikset, Weiser, Baldwin, National Hardware, Stanley and Pfister brands. The Company's global branded consumer products have positions in seven major product categories: consumer batteries; small appliances; pet supplies; electric shaving and grooming; electric personal care; home and garden; and hardware and home improvement. The Company manages the businesses in four vertically integrated, product-focused reporting segments: (i) Global Batteries & Appliances, which consists of the Company's worldwide battery, electric shaving and grooming, electric personal care and small appliances primarily in the kitchen and home product categories (“Global Batteries & Appliances”); (ii) Global Pet Supplies, which consists of the Company's worldwide pet supplies business (“Global Pet Supplies”); (iii) Home and Garden, which consists of the Company's home and garden and insect control business (“Home and Garden”); and (iv) Hardware & Home Improvement, which consists of the Company's worldwide hardware, home improvement and plumbing business (“Hardware & Home Improvement”). Management reviews the performance of the Company based on these segments, which also reflect the manner in which the Company's management monitors performance and allocates resources. For information pertaining to our business segments, see Note 11, “Segment Information.”

Significant Accounting Policies And Practices

12 Months Ended

Sep. 30, 2014

Significant Accounting Policies And Practices [Abstract]

Significant Accounting Policies And Practices

(2) SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES

(a) Principles of Consolidation and Fiscal Year End

The consolidated financial statements include the financial statements of Spectrum Brands and its majority owned subsidiaries and have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”). All intercompany transactions have been eliminated. The Company’s fiscal year ends September 30. References herein to Fiscal 2014, Fiscal 2013 and Fiscal 2012 refer to the fiscal years ended September 30, 2014, 2013 and 2012, respectively.

(b) Revenue Recognition

The Company recognizes revenue from product sales generally upon delivery to the customer, or at the shipping point in situations where the customer picks up the product or where delivery terms so stipulate. This represents the point at which title and all risks and rewards of ownership of the product are passed, provided that: there are no uncertainties regarding customer acceptance, there is persuasive evidence that an arrangement exists, the price to the buyer is fixed or determinable and ability to collect is deemed reasonably assured. The Company is generally not obligated to allow for, and its general policy is not to accept, product returns for battery sales. The Company does accept returns in specific instances related to its shaving, grooming, personal care, home and garden, small appliances, hardware and home improvement and pet products. The provision for customer returns is based on historical sales and returns and other relevant information. The Company estimates and accrues the cost of returns, which are treated as a reduction of Net sales.

The Company enters into various promotional arrangements, primarily with retail customers, including arrangements entitling such retailers to cash rebates from the Company based on the level of their purchases, which require the Company to estimate and accrue the estimated costs of the promotional programs. These costs are treated as a reduction of Net sales.

The Company also enters into promotional arrangements that target the ultimate consumer. The costs associated with such arrangements are treated as either a reduction in Net sales or an increase in Cost of goods sold, based on the type of promotional program. The income statement presentation of the Company’s promotional arrangements complies with Accounting Standards Codification (“ASC”) Topic 605: “Revenue Recognition.” For all types of promotional arrangements and programs, the Company monitors its commitments and uses various measures, including past experience, to determine amounts to be recorded for the estimate of the earned, but unpaid, promotional costs. The terms of the Company’s customer-related promotional arrangements and programs are tailored to each customer and are documented through written contracts, correspondence or other communications with the individual customers.

The Company also enters into various arrangements, primarily with retail customers, which require the Company to make upfront cash, or “slotting” payments, in order to secure the right to distribute through such customers. The Company capitalizes slotting payments provided the payments are supported by a time or volume based arrangement with the retailer, and amortizes the associated payment over the appropriate time or volume-based term of the arrangement. The amortization of slotting payments is treated as a reduction in Net sales and a corresponding asset is reported in Deferred charges and other in the accompanying Consolidated Statements of Financial Position.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

(d) Cash Equivalents

For purposes of the accompanying Consolidated Statements of Financial Position and Consolidated Statements of Cash Flows, the Company considers all highly liquid debt instruments purchased with original maturities of three months or less to be cash equivalents.

(e) Concentrations of Credit Risk and Major Customers

Trade receivables subject the Company to credit risk. Trade accounts receivable are carried at net realizable value. The Company extends credit to its customers based upon an evaluation of the customer’s financial condition and credit history, but generally does not require collateral. The Company monitors its customers’ credit and financial condition based on changing economic conditions and will make adjustments to credit policies as required. Provisions for losses on uncollectible trade receivables are determined based on ongoing evaluations of the Company’s receivables, principally on the basis of historical collection experience and evaluations of the risks of nonpayment for a given customer.

The Company has a broad range of customers including many large retail outlet chains, one of which accounts for a significant percentage of its sales volume. This major customer represented approximately 16%, 18% and 23% of the Company’s Net sales during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively. This major customer also represented approximately 14% and 11% of the Company’s Trade accounts receivable, net as of September 30, 2014 and September 30, 2013, respectively.

Approximately 40%, 41% and 46% of the Company’s Net sales during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively, occurred outside of the United States. These sales and related receivables are subject to varying degrees of credit, currency and political and economic risk. The Company monitors these risks and makes appropriate provisions for ability to collect based on an assessment of the risks present.

(f) Displays and Fixtures

Temporary displays are generally disposable cardboard displays shipped to customers to facilitate display of the Company’s products. Temporary displays are generally disposed of after a single use by the customer.

Permanent fixtures are more lasting in nature, are generally made from wire or other longer-lived materials, and are shipped to customers for use in displaying the Company’s products. These permanent fixtures are restocked with the Company’s product multiple times over the fixture’s useful life.

The costs of both temporary and permanent displays are capitalized as a prepaid asset until shipped to the customer and are included in Prepaid expenses and other in the accompanying Consolidated Statements of Financial Position. The costs of temporary displays are expensed in the period in which they are shipped to customers and the costs of permanent fixtures are amortized over an estimated useful life of one to two years from the date they are shipped to customers. The unamortized cost of permanent fixtures is reflected in Deferred charges and other in the accompanying Consolidated Statements of Financial Position.

(g) Inventories

The Company’s inventories are valued at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out (FIFO) method.

(h) Property, Plant and Equipment

Property, plant and equipment are recorded at cost or at fair value if acquired in a purchase business combination. Depreciation on plant and equipment is calculated on the straight-line method over the estimated useful lives of the assets. Depreciable lives by major classification are as follows:


Building and improvements	20	-	40	years
Machinery, equipment and other	2	-	15	years

Plant and equipment held under capital leases are amortized on a straight-line basis over the shorter of the lease term or estimated useful life of the asset; such amortization is included in depreciation expense.

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates recoverability of assets to be held and used by comparing the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.

(i) Intangible Assets

Intangible assets are recorded at cost or at fair value if acquired in a purchase business combination. Customer lists, proprietary technology and certain trade name intangibles are amortized, using the straight-line method, over their estimated useful lives of up to 20 years. The excess of the fair value of the consideration transferred in a business combination over the fair value of net assets acquired (goodwill) and indefinite-lived intangible assets (certain trade name intangibles) are not amortized. Goodwill is tested for impairment at least annually at the reporting unit level, with such groupings being consistent with the Company’s reportable segments. If impairment is indicated, a write-down to fair value (normally measured by discounting estimated future cash flows) is recorded. Indefinite-lived trade name intangibles are tested for impairment at least annually by comparing the fair value, determined using a relief from royalty methodology, with the carrying value. Any excess of carrying value over fair value is recognized as an impairment loss in income from operations.

ASC Topic 350: “Intangibles-Goodwill and Other,” (“ASC 350”) requires that goodwill and indefinite-lived intangible assets be tested for impairment annually, or more often if an event or circumstance indicates that an impairment loss may have been incurred. The Company’s management uses its judgment in assessing whether assets may have become impaired between annual impairment tests. Indicators such as unexpected adverse business conditions, economic factors, unanticipated technological change or competitive activities, loss of key personnel and acts by governments and courts may signal that an asset has become impaired.

During Fiscal 2014, Fiscal 2013 and Fiscal 2012, the Company’s goodwill and trade name intangibles were tested for impairment as of the Company’s August financial period end, the Company’s annual testing date.

Intangibles with Indefinite Lives

In accordance with ASC 350, the Company conducts impairment testing on the Company’s goodwill. To determine fair value during Fiscal 2014, Fiscal 2013 and Fiscal 2012, the Company used the discounted estimated future cash flows methodology. Assumptions critical to the Company’s fair value estimates under the discounted estimated future cash flows methodology are: (i) the present value factors used in determining the fair value of the reporting units and trade names, (ii) projected average revenue growth rates used in estimating future cash flows for the reporting unit, and (iii) projected long-term growth rates used in the derivation of terminal year values. These and other assumptions are impacted by economic conditions and expectations of management and will change in the future based on period specific facts and circumstances. The Company also tested the aggregate estimated fair value of its reporting units for reasonableness by comparison to the total market capitalization of the Company, which includes both its equity and debt securities.

In addition, in accordance with ASC 350, as part of the Company’s annual impairment testing, the Company tested its indefinite-lived trade name intangible assets for impairment by comparing the carrying amount of such trade names to their respective fair values. Fair value was determined using a relief from royalty methodology. Assumptions critical to the Company’s fair value estimates under the relief from royalty methodology are: (i) royalty rates, (ii) projected average revenue growth rates, and (iii) applicable discount rates.

In connection with the Company’s annual goodwill impairment testing performed during Fiscal 2014, Fiscal 2013 and Fiscal 2012, the first step of such testing indicated that the fair value of the Company’s reporting segments were in excess of their carrying amounts and, accordingly, no further testing of goodwill was required.

During Fiscal 2014, Fiscal 2013 and Fiscal 2012, the Company concluded that the fair value of its intangible assets exceeded their carrying value.

Intangibles with Definite or Estimable Useful Lives

The Company assesses the recoverability of intangible assets with definite or estimable useful lives whenever an event or circumstance occurs that indicates an impairment loss may have been incurred. The Company assesses the recoverability of these intangible assets by determining whether their carrying value can be recovered through projected undiscounted future cash flows. If projected undiscounted future cash flows indicate that the carrying value of the assets will not be recovered, an adjustment would be made to reduce the carrying value to an amount equal to estimated fair value determined based on projected future cash flows discounted at the Company’s incremental borrowing rate. The cash flow projections used in estimating fair value are based on historical performance and management’s estimate of future performance, giving consideration to existing and anticipated competitive and economic conditions.

Impairment reviews are conducted at the judgment of management when it believes that a change in circumstances in the business or external factors warrants a review. Circumstances such as the discontinuation of a product or product line, a sudden or consistent decline in the sales forecast for a product, changes in technology or in the way an asset is being used, a history of operating or cash flow losses, or an adverse change in legal factors or in the business climate, among others, may trigger an impairment review.

The fair values of our Global Batteries & Appliances, Hardware & Home Improvement, Global Pet Supplies and the Home and Garden Business exceeded their carrying values by 87%, 47%, 80% and 146%, respectively, as of the date of the Company’s latest annual impairment testing.

(j) Debt Issuance Costs

Debt issuance costs are capitalized and amortized to interest expense using the effective interest method over the lives of the related debt agreements.

(k) Accounts Payable

Included in accounts payable are book overdrafts, net of deposits on hand, on disbursement accounts that are replenished when checks are presented for payment.

(l) Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. 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 be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in income tax expense in the period in which the change in judgment occurs. Accrued interest expense and penalties related to uncertain tax positions are recorded in Income tax expense.

(m) Foreign Currency Translation

Local currencies are considered the functional currencies for most of the Company’s operations outside the United States. Assets and liabilities of the Company’s foreign subsidiaries are translated at the rate of exchange existing at year-end, with revenues, expenses and cash flows translated at the average of the monthly exchange rates. Adjustments resulting from translation of the financial statements are recorded as a component of Accumulated other comprehensive income (loss) (“AOCI”). Also included in AOCI are the effects of exchange rate changes on intercompany balances of a long-term nature.

As of September 30, 2014 and September 30, 2013, accumulated (losses) gains related to foreign currency translation adjustments of $(39,517) and $(7,050), respectively, were reflected in the accompanying Consolidated Statements of Financial Position in AOCI.

Foreign currency transaction gains and losses related to assets and liabilities that are denominated in a currency other than the functional currency are reported in the Consolidated Statements of Operations in the period they occur. Exchange losses on foreign currency transactions aggregating $6,775, $9,388 and $1,654 for Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively, are included in Other expense, net, in the accompanying Consolidated Statements of Operations.

(n) Shipping and Handling Costs

The Company incurred shipping and handling costs of $260,321, $246,090 and $198,152 during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively. Shipping and handling costs, which are included in Selling expenses in the accompanying Consolidated Statements of Operations, include costs incurred with third-party carriers to transport products to customers and salaries and overhead costs related to activities to prepare the Company’s products for shipment at the Company’s distribution facilities.

(o) Advertising Costs

The Company incurred advertising costs of $21,356, $22,971 and $20,706 during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively. Such advertising costs are included in Selling expenses in the accompanying Consolidated Statements of Operations and include agency fees and other costs to create advertisements, as well as costs paid to third parties to print or broadcast the Company’s advertisements.

(p) Research and Development Costs

Research and development costs are charged to expense in the period they are incurred.

(q) Environmental Expenditures

Environmental expenditures that relate to current ongoing operations or to conditions caused by past operations are expensed or capitalized as appropriate. The Company determines its liability for environmental matters on a site-by-site basis and records a liability at the time when it is probable that a liability has been incurred and such liability can be reasonably estimated. The estimated liability is not reduced for possible recoveries from insurance carriers. Estimated environmental remediation expenditures are included in the determination of the net realizable value recorded for assets held for sale.

(r) Comprehensive Income (Loss)

Comprehensive income (loss) includes foreign currency translation gains and losses on assets and liabilities of foreign subsidiaries, effects of exchange rate changes on intercompany balances of a long-term nature and transactions designated as a hedge of a net investment in a foreign subsidiary, deferred gains and losses on derivative financial instruments designated as cash flow hedges and amortization of deferred gains and losses associated with the Company’s pension plans. The foreign currency translation gains and losses for Fiscal 2014, Fiscal 2013 and Fiscal 2012 were primarily attributable to the impact of translation of the net assets of the Company’s European and Latin American operations, which primarily have functional currencies in Euros, Pounds Sterling, Mexican Pesos and Brazilian Reals.

For information pertaining to the reclassification of unrealized gains and losses on derivative instruments, see Note 7, “Derivative Financial Instruments.”

The following is a roll forward of the amounts recorded in AOCI:




	Fiscal 2014		Fiscal 2013		Fiscal 2012
Foreign Currency Translation Adjustments:
Beginning balance	$	(7,050)	$	(225)	$	8,377
Gross change before reclassification adjustment		(32,528)		(6,622)		(8,602)
Gross change after reclassification adjustment	$	(32,528)	$	(6,622)	$	(8,602)
Deferred tax effect		—		—		—
Deferred tax valuation allowance		—		—		—
Other Comprehensive Income (Loss)	$	(32,528)	$	(6,622)	$	(8,602)
Noncontrolling interest		(61)		203		—
Comprehensive income (loss) attributable to controlling interest	$	(39,517)	$	(7,050)	$	(225)

Derivative Hedging Instruments:
Beginning balance	$	(2,291)	$	218	$	(1,327)
Gross change before reclassification adjustment		13,154		(2,013)		(1,824)
Net reclassification adjustment for (gains) losses included in earnings		2,557		(920)		3,097
Gross change after reclassification adjustment	$	15,711	$	(2,933)	$	1,273
Deferred tax effect		(4,225)		(234)		(636)
Deferred tax valuation allowance		45		658		908
Other Comprehensive Income (Loss)	$	11,531	$	(2,509)	$	1,545
Ending balance		9,240	$	(2,291)	$	218

Defined Benefit Pension Plans:
Beginning balance	$	(29,180)	$	(33,428)	$	(21,496)
Gross change before reclassification adjustment		(6,600)		8,097		(15,682)
Net reclassification adjustment for losses included in Cost of goods sold		582		1,571		900
Net reclassification adjustment for (gains) losses included in Selling expenses		295		(584)		—
Net reclassification adjustment for losses included in General and administrative expenses		491		373		—
Gross change after reclassification adjustment	$	(5,232)	$	9,457	$	(14,782)
Deferred tax effect		2,954		(5,123)		3,632
Deferred tax valuation allowance		(1,339)		(86)		(782)
Other Comprehensive Income (Loss)	$	(3,617)	$	4,248	$	(11,932)
Ending balance	$	(32,797)	$	(29,180)	$	(33,428)

Total Other Comprehensive Income (Loss), net of tax	$	(24,614)	$	(4,883)	$	(18,989)

Total ending AOCI	$	(63,074)	$	(38,521)	$	(33,435)

(s) Stock Compensation

The Company measures the cost of its stock-based compensation plans, which include restricted stock awards and restricted stock units, based on the fair value of the awards at the date of grant and recognizes these costs over the requisite service period of the awards.

In June 2010, SB Holdings adopted the Spectrum Brands Holdings, Inc. 2007 Omnibus Equity Award Plan (formerly known as the Russell Hobbs Inc. 2007 Omnibus Equity Award Plan, as amended on June 24, 2008) (the “RH Plan”). Prior to October 21, 2010, up to 600 shares of common stock, net of forfeitures and cancellations, could have been issued under the RH Plan. After October 21, 2010, no further awards may be made under the RH Plan.

On October 21, 2010, the Board adopted the Spectrum Brands Holdings, Inc. 2011 Omnibus Equity Award Plan (the “2011 Plan”), which was approved at the Annual Meeting of Stockholders on March 1, 2011. During Fiscal 2014, the 2011 Plan was amended to increase the shares issuable by 1,000. Including the amendment to the 2011 Plan, up to 5,626 shares of common stock of SB Holdings, net of cancellations, may be issued under the 2011 Plan.

Total stock compensation expense associated with restricted stock units recognized by the Company during Fiscal 2014, Fiscal 2013 and Fiscal 2012, was $44,903, $43,098, $25,208, respectively. The amounts before tax are included in General and administrative expenses in the accompanying Consolidated Statements of Operations. The remaining unrecognized pre-tax compensation cost related to restricted stock units at September 30, 2014 was $11,815.

The Company granted approximately 641 restricted stock units during Fiscal 2014. The 641 restricted stock units granted during Fiscal 2014, include 193 restricted stock units that vested immediately and 126 restricted stock units that vest over a one year period. The remaining 322 restricted stock units are performance-based and vest over a two year period. The total market value of the restricted stock units on the date of the grant was approximately $48,602.

The Company granted approximately 678 restricted stock units during Fiscal 2013. Of these grants, 26 restricted stock units are time-based and vest over a period of one year. Of the remaining 652 restricted stock units, 90 are performance-based and vest over a one year period and 562 are both performance and time-based and vest over a one year performance-based period followed by a one year time-based period. The total market value of the restricted stock units on the date of the grant was approximately $31,307.

The Company granted approximately 745 restricted stock units during Fiscal 2012. Of these grants, 42 restricted stock units are time-based and vest over a period ranging from one to two years. The remaining 703 restricted stock units are both performance and time-based and vest over a one year performance-based period followed by a one year time-based period. The total market value of the restricted stock units on the date of the grant was approximately $20,439.

A summary of the Company’s restricted stock and restricted stock unit award activity for Fiscal 2014, Fiscal 2013 and Fiscal 2012, and the non-vested awards outstanding as of September 30, 2014 is as follows:


		Weighted
		Average		Fair Value
		Grant Date		at Grant
Restricted Stock Awards	Shares	Fair Value		Date
Restricted stock awards at September 30, 2011	123		24.20	$	2,977
Vested	(110)		23.75		(2,613)
Restricted stock awards at September 30, 2012	13	$	28.00	$	364
Vested	(13)		28.00		(364)
Restricted stock awards at September 30, 2013	—	$	—	$	—
Vested	—		—		—
Restricted stock awards at September 30, 2014	—	$	—	$	—



		Weighted
		Average		Fair Value
		Grant Date		at Grant
Restricted Stock Units	Shares	Fair Value		Date
Non-vested restricted stock units at September 30, 2011	1,629	$	29.00	$	47,236
Granted	745		27.43		20,439
Forfeited	(57)		28.49		(1,624)
Vested	(386)		28.81		(11,120)
Non-vested restricted stock units at September 30, 2012	1,931	$	28.45	$	54,931
Granted	678		46.18		31,307
Forfeited	(302)		30.36		(9,168)
Vested	(1,206)		28.19		(34,003)
Non-vested restricted stock units at September 30, 2013	1,101	$	39.12	$	43,067
Granted	641		75.82		48,602
Forfeited	(6)		69.33		(416)
Vested	(932)		39.34		(36,663)
Non-vested restricted stock units at September 30, 2014	804	$	67.90	$	54,590

(t) Restructuring and Related Charges

Restructuring charges are recognized and measured in accordance with the provisions of ASC Topic 420: “Exit or Disposal Cost Obligations,” (“ASC 420”) and ASC Topic 712: “Compensation – Nonretirement Post-Employment Benefits,” (ASC 712”). Under ASC 420 and ASC 712, restructuring charges include, but are not limited to, termination and related costs consisting primarily of one-time termination benefits such as severance costs and retention bonuses, and contract termination costs consisting primarily of lease termination costs. Related charges, as defined by the Company, include, but are not limited to, other costs directly associated with exit and integration activities, including impairment of property and other assets, departmental costs of full-time incremental integration employees, and any other items related to the exit or integration activities. Costs for such activities are estimated by management after evaluating detailed analyses of the costs to be incurred. The Company presents restructuring and related charges on a combined basis.

Liabilities from restructuring and related charges are recorded for estimated costs of facility closures, significant organizational adjustments and measures undertaken by management to exit certain activities. Costs for such activities are estimated by management after evaluating detailed analyses of the costs to be incurred. Such liabilities could include amounts for items such as severance costs and related benefits (including settlements of pension plans), impairment of property and equipment and other current or long term assets, lease termination payments and any other items directly related to the exit activities. While the actions are carried out as expeditiously as possible, restructuring and related charges are estimates. Changes in estimates resulting in an increase to or a reversal of a previously recorded liability may be required as management executes a restructuring plan.

The Company reports restructuring and related charges associated with manufacturing and related initiatives in cost of goods sold. Restructuring and related charges reflected in cost of goods sold include, but are not limited to, termination and related costs associated with manufacturing employees, asset impairments relating to manufacturing initiatives and other costs directly related to the restructuring initiatives implemented.

The Company reports restructuring and related charges associated with administrative functions in operating expenses, such as initiatives impacting sales, marketing, distribution or other non-manufacturing related functions. Restructuring and related charges reflected in operating expenses include, but are not limited to, termination and related costs, any asset impairments relating to the administrative functions and other costs directly related to the initiatives implemented.

(See also Note 14, “Restructuring and Related Charges,” for a more complete discussion of restructuring initiatives and related costs).

(u) Acquisition and Integration Related Charges

Acquisition and integration related charges reflected in Operating expenses include, but are not limited to, transaction costs such as banking, legal, accounting and other professional fees directly related to both consummated acquisitions and acquisition targets, termination and related costs for transitional and certain other employees, integration related professional fees and other post business combination expenses associated with mergers and acquisitions.

The following table summarizes acquisition and integration related charges incurred by the Company during Fiscal 2014, Fiscal 2013 and Fiscal 2012:




	2014		2013		2012
Russell Hobbs
Legal and professional fees		9		39		1,495
Integration costs		2,421	$	3,452	$	10,168
Employee termination charges		30		217		3,900
Russell Hobbs Acquisition and integration related charges	$	2,460	$	3,708	$	15,563
HHI Business
Legal and professional fees		2,192		27,712		—
Integration costs		8,691		8,864		—
Employee termination charges		155		356		—
HHI Business Acquisition and integration related charges	$	11,038	$	36,932	$	—
Liquid Fence		3,475		—		—
Shaser		930		4,828		—
FURminator		53		2,270		7,938
Black Flag		—		154		3,379
Other		2,146		553		4,186
Total Acquisition and integration related charges	$	20,102	$	48,445	$	31,066

Inventories

12 Months Ended

Sep. 30, 2014

Inventories [Abstract]

Inventories

(3) INVENTORIES

Inventories consist of the following:



	September, 30
	2014		2013
Raw materials	$	104,129	$	97,290
Work-in-process		35,259		40,626
Finished goods		485,147		495,007
	$	624,535	$	632,923

Property, Plant And Equipment [Abstract]

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

Property, Plant And Equipment

12 Months Ended

Sep. 30, 2014

Property, Plant And Equipment

(4) Property, Plant and Equipment

Property, plant and equipment consist of the following:


	September, 30
	2014		2013
Land, buildings and improvements	$	159,811	$	164,654
Machinery, equipment and other		402,931		338,335
Capitalized leases		98,461		66,791
Construction in progress		32,199		46,668
	$	693,402	$	616,448
Accumulated depreciation		(264,525)		(203,897)
	$	428,877	$	412,551

Goodwill And Intangible Assets [Abstract]

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Goodwill And Intangible Assets

12 Months Ended

Sep. 30, 2014

Goodwill And Intangible Assets

(5) GOODWILL AND INTANGIBLE ASSETS

Goodwill and intangible assets consist of the following:



	Global		Hardware &
	Batteries &		Home		Global Pet		Home and
	Appliances		Improvement		Supplies		Garden		Total
Goodwill:
Balance at September 30, 2012	$	268,556	$	—	$	237,932	$	187,757	$	694,245
Additions		67,149		717,853		—		1,614		786,616
Effect of translation		(2,205)		(3,129)		1,145		—		(4,189)
Balance at September 30, 2013	$	333,500	$	714,724	$	239,077	$	189,371	$	1,476,672
Additions		—		3,460		—		7,088		10,548
Effect of translation		(6,085)		(8,377)		(3,197)		—		(17,659)
Balance at September 30, 2014	$	327,415	$	709,807	$	235,880	$	196,459	$	1,469,561
Intangible Assets:
Trade Names Not Subject to Amortization
Balance at September 30, 2012	$	545,426	$	—	$	212,142	$	83,500	$	841,068
Additions		—		331,000		—		—		331,000
Effect of translation		1,927		(229)		4,284		—		5,982
Balance at September 30, 2013	$	547,353	$	330,771	$	216,426	$	83,500	$	1,178,050
Additions		—		—		—		5,100		5,100
Effect of translation		(2,804)		(205)		(5,867)		—		(8,876)
Balance at September 30, 2014	$	544,549	$	330,566	$	210,559	$	88,600	$	1,174,274
Intangible Assets Subject to Amortization
Balance at September 30, 2012, net	$	447,112		—	$	264,622	$	162,127	$	873,861
Additions		29,379		158,100		802		—		188,281
Amortization during period		(35,553)		(11,372)		(21,379)		(9,475)		(77,779)
Effect of translation		(162)		(267)		1,182		—		753
Balance at September 30, 2013, net	$	440,776		146,461	$	245,227	$	152,652	$	985,116
Additions		—		—		1,788		21,800		23,588
Amortization during period		(34,998)		(14,758)		(21,578)		(10,394)		(81,728)
Effect of translation		(5,429)		(1,171)		(3,111)		—		(9,711)
Balance at September 30, 2014, net	$	400,349	$	130,532	$	222,326	$	164,058	$	917,265
Total Intangible Assets, net at September 30, 2014	$	944,898	$	461,098	$	432,885	$	252,658	$	2,091,539

Intangible assets subject to amortization include proprietary technology, customer relationships and certain trade names, which were recognized in connection with acquisitions and from the application of fresh-start reporting in the fiscal year ended September 20, 2009. The useful lives for proprietary technology assets associated with the Global Batteries & Appliances segment, the Hardware & Home Improvement segment and the Global Pet Supplies segment range from 9 to 17 years, 8 to 9 years and 4 to 9 years, respectively. The useful lives of customer relationships range from 15 to 20 years within the Global Batteries & Appliances segment and, 20 years in each of the Hardware & Home Improvement, Home and Garden and Global Pet Supplies segments. The useful lives for trade names range from 1 to 12 years within the Global Batteries & Appliances segment, 5 to 8 years within the Hardware & Home Improvement segment and 3 years within the Global Pet Supplies segment.

The carrying value and accumulated amortization for intangible assets subject to amortization are as follows:



	September 30, 2014		September 30, 2013

Technology Assets Subject to Amortization:
Gross balance	$	192,179	$	172,105
Accumulated amortization		(57,567)		(39,028)
Carrying value, net	$	134,612	$	133,077
Trade Names Subject to Amortization:
Gross balance	$	171,072	$	171,572
Accumulated amortization		(60,997)		(44,660)
Carrying value, net	$	110,075	$	126,912
Customer Relationships Subject to Amortization:
Gross balance	$	877,157	$	885,895
Accumulated amortization		(204,579)		(160,768)
Carrying value, net	$	672,578	$	725,127
Total Intangible Assets, net Subject to Amortization	$	917,265	$	985,116

Amortization expense for the years ended September 30, 2014, September 30, 2013 and September 30, 2012 is as follows:




	2014		2013		2012
Proprietary technology amortization	$	18,552	$	16,260	$	9,133
Trade names amortization		16,448		16,587		14,347
Customer relationships amortization		46,728		44,932		40,186
	$	81,728	$	77,779	$	63,666

The Company estimates annual amortization expense of intangible assets for the next five fiscal years will approximate $77,500 per year.

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

12 Months Ended

Sep. 30, 2014

Debt [Abstract]

Debt

(6) DEBT

Debt consists of the following:


	September 30, 2014				September 30, 2013

	Amount		Rate		Amount		Rate
Term Loan, due September 4, 2017 (Tranche A)	$	648,383	3.0	%	$	850,000	3.0	%
Term Loan, due September 4, 2019 (Tranche C)		509,850	3.6	%		300,000	3.6	%
CAD Term Loan, due December 17, 2019		34,219	5.1	%		81,397	5.1	%
Term Loan, due December 17, 2019 (Tranche B)		—	—	%		513,312	4.6	%
Euro Term Loan, due September 4, 2019		283,339	3.8	%		—	—	%
6.375% Notes, due November 15, 2020		520,000	6.4	%		520,000	6.4	%
6.625% Notes, due November 15, 2022		570,000	6.6	%		570,000	6.6	%
6.75% Notes, due March 15, 2020		300,000	6.8	%		300,000	6.8	%
ABL Facility, expiring May 24, 2017		—	2.5	%		—	5.7	%
Other notes and obligations		52,404	6.7	%		28,468	8.5	%
Capitalized lease obligations		94,711	6.1	%		67,402	6.2	%
	$	3,012,906			$	3,230,579
Original issuance discounts on debt		(6,213)				(11,716)
Less: current maturities		(112,556)				(102,921)
Long-term debt	$	2,894,137			$	3,115,942

The Company’s aggregate scheduled maturities of debt and capital lease obligations as of September 30, 2014 are as follows:



2015	$	112,556
2016		75,990
2017		559,244
2018		13,049
2019		766,459
Thereafter		1,485,608
	$	3,012,906

The Company has the following debt instruments outstanding at September 30, 2014: (i) a senior secured term loan pursuant to a senior credit agreement (the “Senior Credit Agreement”) which consists of $648,383 principal due September 4, 2017 (“Tranche A”), $509,850 principal due September 4, 2019 (“Tranche C”), $34,219 Canadian dollar denominated principal due December 17, 2019 (“CAD Term Loan”) and $283,339 Euro denominated principal due September 4, 2019 (“Euro Term Loan”) (together, the “Term Loan”); (ii) $300,000 6.75% unsecured notes (the “6.75% Notes”); (iii) $520,000 6.375% unsecured notes (the “6.375% Notes”); (iv) $570,000 6.625% unsecured notes (the “6.625% Notes”); and (v) a $400,000 asset based lending revolving credit facility (the “ABL Facility”).

Term Loan

On December 17, 2012, the Company entered into a senior term loan facility, maturing December 17, 2019, which provides for borrowings in an aggregate principal amount of $800,000, with $100,000 in Canadian dollar equivalents (the “HHI Term Loan”) in connection with the acquisition of the residential hardware and home improvement business (the “HHI Business”). A portion of the HHI Term Loan proceeds were used to refinance the former term loan facility, which was scheduled to mature on June 17, 2016, and had an aggregate amount outstanding of $370,175 prior to refinancing. In connection with the refinancing, the Company recorded accelerated amortization of portions of the unamortized discount and unamortized Debt issuance costs related to the former term loan facility totaling $5,485 as an adjustment to Interest expense during Fiscal 2013.

The HHI Term Loan was issued at a 1.0% discount and recorded net of the $8,000 discount incurred. The discount is reflected as an adjustment to the carrying value of principal, and is being amortized with a corresponding charge to interest expense over the remaining life of the debt. In connection with the issuance of the HHI Term Loan, the Company recorded $19,328 of fees during Fiscal 2013, of which $16,907 is classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and is being amortized as an adjustment to interest expense over the remaining life of the HHI Term Loan, with the remainder of $2,421 reflected as an increase to Interest expense during Fiscal 2013.

On September 4, 2013, the Company amended the senior term loan facility, issuing a tranche maturing September 4, 2017, which provides for borrowings in an aggregate principal amount of $850,000, and a tranche maturing September 4, 2019, which provides borrowings in an aggregate principal amount of $300,000 (together with the HHI Term Loan, the “Term Loan”). The proceeds from the amendment were used to extinguish the former 9.5% Notes, which were scheduled to mature on June 15, 2018, and for general corporate purposes. The 9.5% Notes had an outstanding amount of $950,000 prior to extinguishment.

The tranches related to the amendment of the Term Loan on September 4, 2013, were issued at a .5% discount and recorded net of the $5,750 discount incurred. The discount is reflected as an adjustment to the carrying value of principal, and is being amortized with a corresponding charge to interest expense over the remaining life of the debt. In connection with the amendment of the Term Loan, the Company recorded $16,381 of fees during Fiscal 2013 which is classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and is being amortized as an adjustment to interest expense over the remaining life of the Term Loan.

On December 18, 2013, the Company amended the Term Loan, issuing two tranches maturing September 4, 2019 which provide for borrowings in aggregate principal amounts of $215,000 and €225,000. The proceeds from the amendment were used to refinance a portion of the Term Loan (formerly Tranche B) which was scheduled to mature December 17, 2019, in an amount outstanding of $513,312 prior to refinancing. The $215,000 additional U.S. dollar denominated portion was combined with the existing Tranche C maturing September 4, 2019. The Company recorded accelerated amortization of portions of the unamortized discount and unamortized Debt issuance costs related to the refinancing of the Term Loan totaling $9,216 as an adjustment to interest expense during Fiscal 2014.

The additional Tranche C and Euro Term Loan debt were issued at a .125% discount and recorded net of the discount incurred. Of this discount, $510 is reflected as an adjustment to the carrying value of principal, and is being amortized with a corresponding charge to interest expense over the remaining life of the debt, and the remainder of $146 is reflected as an increase to interest expense during Fiscal 2014. In connection with the refinancing of a portion of the Term Loan, the Company recorded $7,236 of fees during Fiscal 2014 of which $5,150 is classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and is being amortized as an adjustment to interest expense over the remaining life of the Term Loan, with the remainder of $2,086 reflected as an increase to interest expense during Fiscal 2014.

The Term Loan contains financial covenants with respect to debt, including, but not limited to, a fixed charge ratio. In addition, the Term Loan contains customary restrictive covenants, including, but not limited to, restrictions on the Company's ability to incur additional indebtedness, create liens, make investments or specified payments, give guarantees, pay dividends, make capital expenditures and merge or acquire or sell assets. Pursuant to a guarantee and collateral agreement, the Company, its domestic subsidiaries and its Canadian subsidiaries have guaranteed their respective obligations under the Term Loan and related loan documents and have pledged substantially all of their respective assets to secure such obligations. The Term Loan also provides for customary events of default, including payment defaults and cross-defaults on other material indebtedness.

6.375% Notes and 6.625% Notes

On December 17, 2012, in connection with the acquisition of the HHI Business, the Company assumed $520,000 aggregate principal amount of 6.375% Notes at par value, due November 15, 2020 (the “6.375% Notes”), and $570,000 aggregate principal amount of 6.625% Notes at par value, due November 15, 2022 (the “6.625% Notes”), previously issued by Spectrum Brands Escrow Corporation. The 6.375% Notes and the 6.625% Notes are unsecured and guaranteed by Spectrum Brands’ parent company, SB/RH Holdings, LLC, as well as by existing and future domestic restricted subsidiaries.

The Company may redeem all or a part of the 6.375% Notes and the 6.625% Notes, upon not less than 30 or more than a 60 day notice, at specified redemption prices. Further, the indenture governing the 6.375% Notes and the 6.625% Notes (the “2020/22 Indenture”) requires the Company to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of the Company, as defined in such indenture.

The 2020/22 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates.

In addition, the 2020/22 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2020/22 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 6.375% Notes and the 6.625% Notes. If any other event of default under the 2020/22 Indenture occurs and is continuing, the trustee for the 2020/22 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 6.375% Notes, or the 6.625% Notes, may declare the acceleration of the amounts due under those notes.

The Company recorded $12,906 and $14,127 of fees in connection with the offering of the 6.375% Notes and the 6.625% Notes, respectively, during Fiscal 2013. The fees are classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and are being amortized as an adjustment to interest expense over the respective remaining lives of the 6.375% Notes and the 6.625% Notes.

In connection with the registration of the 6.375% Notes and the 6.625% Notes that were assumed on December 17, 2012 to finance the acquisition of the HHI Business, the Company recorded $261 of fees during Fiscal 2014. The $261 was classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and is being amortized as an adjustment to interest expense over the remaining life of the 6.375% Notes and the 6.625% Notes.

6.75% Notes

On March 15, 2012 the Company offered $300,000 aggregate principal amount of 6.75% Notes at a price of 100% of the par value. The 6.75% Notes are unsecured and guaranteed by SB/RH Holdings, LLC, as well as by existing and future domestic restricted subsidiaries.

The Company may redeem all or a part of the 6.75% Notes, upon not less than 30 or more than 60 days notice, at specified redemption prices. Further, the indenture governing the 6.75% Notes (the “2020 Indenture”) requires the Company to make an offer, in cash, to repurchase all or a portion of the applicable outstanding notes for a specified redemption price, including a redemption premium, upon the occurrence of a change of control of the Company, as defined in such indenture.

The 2020 Indenture contains customary covenants that limit, among other things, the incurrence of additional indebtedness, payment of dividends on or redemption or repurchase of equity interests, the making of certain investments, expansion into unrelated businesses, creation of liens on assets, merger or consolidation with another company, transfer or sale of all or substantially all assets, and transactions with affiliates.

In addition, the 2020 Indenture provides for customary events of default, including failure to make required payments, failure to comply with certain agreements or covenants, failure to make payments when due or on acceleration of certain other indebtedness, and certain events of bankruptcy and insolvency. Events of default under the 2020 Indenture arising from certain events of bankruptcy or insolvency will automatically cause the acceleration of the amounts due under the 6.75% Notes. If any other event of default under the 2020 Indenture occurs and is continuing, the trustee for the 2020 Indenture or the registered holders of at least 25% in the then aggregate outstanding principal amount of the 6.75% Notes may declare the acceleration of the amounts due under those notes.

The Company recorded $6,265 of fees in connection with the offering of the 6.75% Notes during Fiscal 2012. The fees are classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and are amortized as an adjustment to interest expense over the remaining life of the 6.75% Notes.

ABL Facility

On December 17, 2012, the Company exercised its option to increase its asset based lending revolving credit facility (the “ABL Facility”) from $300,000 to $400,000 and extend the maturity to May 24, 2017. In connection with the increase and extension, the Company incurred $323 of fees during Fiscal 2013. The fees are classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and are being amortized as an adjustment to interest expense over the remaining life of the ABL Facility.

On March 28, 2013, the Company amended its ABL Facility to conform certain provisions to reflect the acquisition of the HHI Business. In connection with the amendment, the Company incurred $206 of fees during Fiscal 2013. The fees are classified as Debt issuance costs within the accompanying Consolidated Statements of Financial Position and are being amortized as an adjustment to interest expense over the remaining life of the ABL Facility.

In connection with the December 18, 2013 amendment of the Term Loan, the Company amended the ABL Facility to obtain certain consents to the amendment of the Senior Credit Agreement. In connection with the amendment, the Company incurred fees and expenses that are included in the amounts recorded above related to the amendment of the Term Loan.

As a result of borrowings and payments under the ABL Facility, at September 30, 2014, the Company had aggregate borrowing availability of approximately $266,853, net of lender reserves of $6,398 and outstanding letters of credit of $51,032.

Derivative Financial Instruments [Abstract]

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Derivative Financial Instruments

12 Months Ended

Sep. 30, 2014

Derivative Financial Instruments

(7) DERIVATIVE FINANCIAL INSTRUMENTS

Derivative financial instruments are used by the Company principally in the management of its interest rate, foreign currency exchange rate and raw material price exposures. The Company does not hold or issue derivative financial instruments for trading purposes. Derivative instruments are reported at fair value in the Consolidated Statements of Financial Position. When hedge accounting is elected at inception, the Company formally designates the financial instrument as a hedge of a specific underlying exposure and documents both the risk management objectives and strategies for undertaking the hedge. The Company formally assesses both at the inception and at least quarterly thereafter, whether the financial instruments that are used in hedging transactions are effective at offsetting changes in the forecasted cash flows of the related underlying exposure. Because of the high degree of effectiveness between the hedging instrument and the underlying exposure being hedged, fluctuations in the value of the derivative instruments are generally offset by changes in the forecasted cash flows of the underlying exposures being hedged. Any ineffective portion of a financial instrument’s change in fair value is recognized in earnings. For derivatives that are not designated as cash flow hedges, or do not qualify for hedge accounting treatment, the change in the fair value is also recognized in earnings.

Derivative Financial Instruments

Cash Flow Hedges

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 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 counter-parties included in accrued liabilities or receivables, respectively, and recognized in earnings as an adjustment to Interest expense from the underlying debt to which the swap is designated. At September 30, 2014, 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 1.36% for a notional principal amount of $300,000 through April 2017. At September 30, 2013, the Company did not have any interest rate swaps outstanding. The derivative net loss on these contracts recorded in AOCI by the Company at September 30, 2014 was $704, net of tax benefit of $0. At September 30, 2014, the portion of derivative net losses estimated to be reclassified from AOCI into earnings by the Company over the next 12 months is $1,335, net of tax.

The Company’s interest rate swap derivative financial instruments at September 30, 2014 and September 30, 2013 are summarized as follows:



	2014			2013
	Notional Amount		Remaining Years	Notional Amount		Remaining Years
Interest rate swaps - fixed	$	300,000	2.5	$	—	—

The Company periodically enters into forward foreign exchange contracts to hedge 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, Pounds Sterling, Australian Dollars, Brazilian Reals, Mexican Pesos, Canadian Dollars or Japanese Yen. These foreign exchange contracts are cash flow hedges of fluctuating foreign exchange rates 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.

At September 30, 2014, the Company had a series of foreign exchange derivative contracts outstanding through September 2015 with a contract value of $226,694. At September 30, 2013 the Company had a series of foreign exchange derivative contracts outstanding through September 2014 with a contract value of $255,909. The derivative net gain on these contracts recorded in AOCI at September 30, 2014 was $8,908, net of tax expense of $3,413. The derivative loss on these contracts recorded in AOCI at September 30, 2013 was $2,287, net of tax benefit of $637. At September 30, 2014, the portion of derivative net losses estimated to be reclassified from AOCI into earnings over the next 12 months is $8,658, net of tax.

The Company is exposed to risk from fluctuating prices for raw materials, specifically zinc and 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 September 30, 2014, the Company had a series of zinc swap contracts outstanding through September 2015 for 8 tons with a contract value of $17,376. To hedge brass exposures, at September 30, 2014, the Company had a series of zinc and copper swap contracts outstanding through June 2015 for 1 ton with a contract value of $2,835. At September 30, 2013 the Company had a series of zinc swap contracts outstanding through December 2014 for 8 tons with a contract value of $16,235. The derivative net gain on these contracts recorded in AOCI at September 30, 2014 was $1,007, net of tax expense of $127. The derivative net loss on these contracts recorded in AOCI at September 30, 2013 was $4, net of tax benefit of $32. At September 30, 2014, the portion of derivative net gain estimated to be reclassified from AOCI into earnings over the next 12 months is $1,007, net of tax.

Derivative Contracts Not Designated As Hedge Accounting

The Company periodically enters into forward and swap foreign exchange contracts to economically hedge 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 or Australian Dollars. These foreign exchange contracts are economic hedges of a related liability or asset recorded in the accompanying 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 September 30, 2014 and September 30, 2013, the Company had $108,855 and $108,480, respectively, of notional value for such foreign exchange derivative contracts outstanding.

The Company periodically enters into commodity swap contracts to economically hedge the risk from fluctuating prices for raw materials, specifically the pass-through of market prices for silver used in manufacturing purchased watch batteries. The Company hedges a portion of the risk associated with these materials through the use of commodity swaps. The swap contracts are designated as economic hedges with the unrealized gain or loss recorded in earnings and as an asset or liability at each period end. The unrecognized changes in fair value of the hedge contracts are adjusted through earnings when the realized gains or losses affect earnings upon settlement of the hedges. The swaps effectively fix the floating price on a specified quantity of silver through a specified date. At September 30, 2014, the Company had a series of such swap contracts outstanding through September 2015 for 25 troy ounces with a contract value of $445. At September 30, 2013, the Company had a series of such swap contracts outstanding through May 2014 for 45 troy ounces with a contract value of $980.

Fair Value of Derivative Instruments

The Company discloses its derivative instruments and hedging activities in accordance with ASC Topic 815: “Derivatives and Hedging” (“ASC 815”).

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




Asset Derivatives		September 30, 2014		September 30, 2013
Derivatives designated as hedging instruments under ASC 815:
Interest rate contracts	Deferred charges and other	$	631	$	—
Commodity contracts	Receivables—Other		1,276		416
Commodity contracts	Deferred charges and other		—		3
Foreign exchange contracts	Receivables—Other		11,976		1,719
Foreign exchange contracts	Deferred charges and other		345		—
Total asset derivatives designated as hedging instruments under ASC 815			14,228		2,138
Derivatives not designated as hedging instruments under ASC 815:
Foreign exchange contracts	Receivables—Other		508		143
Total asset derivatives		$	14,736	$	2,281

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




Liability Derivatives		September 30, 2014		September 30, 2013
Derivatives designated as hedging instruments under ASC 815:
Interest rate contracts	Other current liabilities	$	1,335	$	—
Interest rate contracts	Accrued interest		440		—
Commodity contracts	Accounts payable		150		450
Foreign exchange contracts	Accounts payable		—		4,577
Foreign exchange contracts	Other long-term liabilities		—		65
Total liability derivatives designated as hedging instruments under ASC 815		$	1,925	$	5,092
Derivatives not designated as hedging instruments under ASC 815:
Commodity contract	Accounts payable	$	45	$	55
Foreign exchange contracts	Accounts payable		149		5,323
Total liability derivatives		$	2,119	$	10,470

Changes in AOCI from Derivative Instruments

For derivative instruments that are designated and qualify as cash flow hedges, the gain or loss on the effective portion of the derivative is reported as a component of Accumulated Other Comprehensive Income (“AOCI”) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on derivatives representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings.

The following table summarizes the impact of derivative instruments on the accompanying Consolidated Statement of Operations for Fiscal 2014, pretax:

Location of

Gain (Loss)

Recognized in

Amount of

Income on

Gain (Loss)

Derivatives

Recognized in

Amount of

Location of

(Ineffective

Income on

Gain (Loss)

Amount of

Portion and

Derivatives

Recognized in

Reclassified from

Gain (Loss)

Amount

(Ineffective Portion

AOCI on

AOCI into

Reclassified from

Excluded from

and Amount

Derivatives in ASC 815 Cash Flow

Derivatives

Income

AOCI into Income

Effectiveness

Excluded from

Hedging Relationships

(Effective Portion)

Testing)

Effectiveness Testing)

Interest rate contracts

(1,610)

Interest expense

(906)

Interest expense

—

Commodity contracts

1,933

Cost of goods sold

763

Cost of goods sold

(14)

Foreign exchange contracts

147

Net sales

210

Net sales

—

Foreign exchange contracts

12,684

Cost of goods sold

(2,624)

Cost of goods sold

—

Total

13,154

(2,557)

(14)

The following table summarizes the impact of derivative instruments on the accompanying Consolidated Statement of Operations for Fiscal 2013, pretax:

Location of

Gain (Loss)

Recognized in

Amount of

Income on

Gain (Loss)

Derivatives

Recognized in

Amount of

Location of

(Ineffective

Income on

Gain (Loss)

Amount of

Portion and

Derivatives

Recognized in

Reclassified from

Gain (Loss)

Amount

(Ineffective Portion

AOCI on

AOCI into

Reclassified from

Excluded from

and Amount

Derivatives in ASC 815 Cash Flow

Derivatives

Income

AOCI into Income

Effectiveness

Excluded from

Hedging Relationships

(Effective Portion)

Testing)

Effectiveness Testing)

Commodity contracts

(2,615)

Cost of goods sold

(632)

Cost of goods sold

(39)

Foreign exchange contracts

884

Net sales

920

Net sales

—

Foreign exchange contracts

(282)

Cost of goods sold

632

Cost of goods sold

—

Total

(2,013)

920

(39)

The following table summarizes the impact of derivative instruments on the accompanying Consolidated Statement of Operations for Fiscal 2012, pretax:

Location of

Gain (Loss)

Recognized in

Amount of

Income on

Gain (Loss)

Derivatives

Recognized in

Amount of

Location of

(Ineffective

Income on

Gain (Loss)

Amount of

Portion and

Derivatives

Recognized in

Reclassified from

Gain (Loss)

Amount

(Ineffective Portion

AOCI on

AOCI into

Reclassified from

Excluded from

and Amount

Derivatives in ASC 815 Cash Flow

Derivatives

Income

AOCI into Income

Effectiveness

Excluded from

Hedging Relationships

(Effective Portion)

Testing)

Effectiveness Testing)

Commodity contracts

1,606

Cost of goods sold

(1,148)

Cost of goods sold

Interest rate contracts

Interest expense

(864)

Interest expense

—

Foreign exchange contracts

Net sales

(474)

Net sales

—

Foreign exchange contracts

(3,506)

Cost of goods sold

(611)

Cost of goods sold

—

Total

(1,824)

(3,097)

Other Changes in Fair Value of Derivative Contracts

For derivative instruments that are used to economically hedge the fair value of the Company’s third party and intercompany foreign currency payments, commodity purchases and interest rate payments, the gain (loss) associated with the derivative contract is recognized in earnings in the period of change. During Fiscal 2014, Fiscal 2013 and Fiscal 2012, the Company recognized the following gains (losses) on these derivative contracts:



	Amount of Gain (Loss)
	Recognized in						Location of Gain (Loss)
Derivatives Not Designated as	Income on Derivatives						Recognized in
Hedging Instruments Under ASC 815	2014		2013		2012		Income on Derivatives
Commodity contracts	$	(99)	$	(55)	$	—	Cost of goods sold
Foreign exchange contracts		3,115		(3,597)		5,916	Other expense, net
Total	$	3,016	$	(3,652)	$	5,916

Credit Risk

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 such 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 was $48 and $5 at September 30, 2014 and September 30, 2013, respectively.

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. At September 30, 2014 and September 30, 2013, the Company had posted cash collateral of $0 and $450, respectively, related to such liability positions. In addition, at September 30, 2014 and September 30, 2013, the Company had no posted standby letters of credit related to such liability positions. The cash collateral is included in Current Assets—Receivables-Other within the accompanying Consolidated Statements of Financial Position.

Fair Value Of Financial Instruments [Abstract]

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

Fair Value Of Financial Instruments

12 Months Ended

Sep. 30, 2014

Fair Value Of Financial Instruments

(8) FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC Topic 820: “Fair Value Measurements and Disclosures” (“ASC 820”), establishes a framework for measuring fair value and expands related disclosures. Broadly, the ASC 820 framework requires fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. ASC 820 establishes market or observable inputs as the preferred source of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The Company utilizes valuation techniques that attempt to maximize the use of observable inputs and minimize the use of unobservable inputs. The determination of the fair values considers various factors, including closing exchange or over-the-counter market pricing quotations, time value and credit quality factors underlying options and contracts. The fair value of certain derivative financial instruments is estimated using pricing models based on contracts with similar terms and risks. Modeling techniques assume market correlation and volatility, such as using prices of one delivery point to calculate the price of the contract’s different delivery point. The nominal value of interest rate transactions is discounted using applicable forward interest rate curves. In addition, by applying a credit reserve which is calculated based on credit default swaps or published default probabilities for the actual and potential asset value, the fair value of the Company’s derivative financial instrument assets reflects the risk that the counterparties to these contracts may default on the obligations. Likewise, by assessing the requirements of a reserve for non-performance which is calculated based on the probability of default by the Company, the Company adjusts its derivative contract liabilities to reflect the price at which a potential market participant would be willing to assume the Company’s liabilities. The Company has not changed its valuation techniques in measuring the fair value of any financial assets and liabilities during the year.

The valuation techniques required by ASC 820 are based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions made by the Company. These two types of inputs create the following fair value hierarchy:



Level 1 -		Unadjusted quoted prices for identical instruments in active markets.

Level 2 -		Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 -		Significant inputs to the valuation model are unobservable.

The Company maintains policies and procedures to value instruments using the best and most relevant data available. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls must be determined based on the lowest level input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. In addition, the Company has risk management teams that review valuation, including independent price validation for certain instruments. Further, in other instances, the Company retains independent pricing vendors to assist in valuing certain instruments.

The Company’s derivatives are valued on a recurring basis using internal models, which are based on market observable inputs including interest rate curves and both forward and spot prices for currencies and commodities.

The Company’s net derivative portfolio as of September 30, 2014, contains Level 2 instruments and consists of interest rate, commodity and foreign exchange contracts. The fair values of these instruments as of September 30, 2014 were as follows:



	Level 1		Level 2		Level 3		Total
Assets:
Interest rate contracts	$	—	$	631	$	—	$	631
Commodity contracts		—		1,276		—		1,276
Foreign exchange contracts		—		12,829		—		12,829
Total Assets	$	—	$	14,736	$	—	$	14,736
Liabilities:
Interest rate contracts	$	—	$	(1,775)	$	—	$	(1,775)
Commodity contracts		—		(195)	$	—		(195)
Foreign exchange contracts		—		(149)		—		(149)
Total Liabilities	$	—	$	(2,119)	$	—	$	(2,119)

The Company’s net derivative portfolio as of September 30, 2013, contains Level 2 instruments and consists of commodity and foreign exchange contracts. The fair values of these instruments as of September 30, 2013 were as follows:



	Level 1		Level 2		Level 3		Total
Assets:
Commodity contracts	$	—	$	419	$	—	$	419
Foreign exchange contracts		—		1,862		—		1,862
Total Assets	$	—	$	2,281	$	—	$	2,281
Liabilities:
Commodity contracts	$	—	$	(505)	$	—	$	(505)
Foreign exchange contracts		—		(9,965)		—		(9,965)
Total Liabilities	$	—	$	(10,470)	$	—	$	(10,470)

The carrying values of cash and cash equivalents, accounts and notes receivable, accounts payable and short term debt approximate fair value based on the short-term nature of these assets and liabilities. The fair values of long-term publicly traded debt are based on unadjusted quoted market prices (Level 1) and derivative financial instruments are generally based on quoted or observed market prices (Level 2).

The carrying values of 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).

The carrying amounts and fair values of the Company’s financial instruments are summarized as follows ((liability)/asset):



	September 30, 2014				September 30, 2013

	Carrying				Carrying
	Amount		Fair Value		Amount		Fair Value
Total debt	$	(2,990,873)	$	(3,061,467)	$	(3,218,863)	$	(3,297,411)
Interest swap agreements		(1,144)		(1,144)		—		—
Commodity swap and option agreements		1,081		1,081		(86)		(86)
Foreign exchange forward agreements		12,680		12,680		(8,103)		(8,103)

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

Income Taxes

12 Months Ended

Sep. 30, 2014

Income Tax [Abstract]

Income Taxes

(9) INCOME TAXES

Income tax expense was calculated based upon the following components of income (loss) from continuing operations before income tax:


	2014		2013		2012
Pretax income (loss):
United States	$	83,307	$	(204,365)	$	(61,879)
Outside the United States		192,803		184,214		175,059
Total pretax income (loss)	$	276,110	$	(20,151)	$	113,180

The components of income tax expense are as follows:


	2014		2013		2012
Current:
Federal	$	6,165	$	—	$	—
Foreign		46,578		47,740		38,113
State		4,351		1,274		(361)
Total current	$	57,094	$	49,014	$	37,752
Deferred:
Federal		19,694		(23,397)		20,884
Foreign		(8,186)		2,146		5,190
State		(9,579)		(404)		(3,441)
Total deferred	$	1,929	$	(21,655)	$	22,633
Income tax expense	$	59,023	$	27,359	$	60,385

The following reconciles the total income tax expense, based on the U.S. Federal statutory income tax rate of 35%, with the Company’s recognized income tax expense:


	2014		2013		2012
U.S. Statutory federal income tax expense (benefit)	$	96,638	$	(7,053)	$	39,613
Permanent items		4,643		10,104		8,595
Exempt foreign income		(5,665)		(5,921)		(5,760)
Foreign statutory rate vs. U.S. statutory rate		(23,120)		(19,182)		(15,211)
State income taxes, net of federal expense (benefit)		5,416		(11,686)		(2,164)
Residual tax on foreign earnings		90,939		(6,958)		29,844
FURminator purchase accounting benefit		—		—		(14,511)
HHI Business purchase accounting benefit		—		(49,848)		—
Valuation allowance		(116,482)		111,551		27,007
Unrecognized tax expense (benefit)		529		4,062		(4,386)
Inflationary adjustments		(468)		(245)		(803)
Foreign tax law changes		(7,666)		—		—
Nondeductible share compensation		1,441		1,669		684
Return to provision adjustments and other, net		12,818		866		(2,523)
Income tax expense	$	59,023	$	27,359	$	60,385

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows:


	September 30,
	2014		2013
Current deferred tax assets:
Employee benefits	$	16,487	$	11,372
Restructuring		6,318		7,085
Inventories and receivables		24,906		24,296
Marketing and promotional accruals		15,966		14,146
Other		13,917		22,783
Valuation allowance		(35,725)		(31,864)
Total current deferred tax assets	$	41,869	$	47,818
Current deferred tax liabilities:
Inventories and receivables		(745)		(2,748)
Unrealized gains		(1,179)		(373)
Other		(6,018)		(11,738)
Total current deferred tax liabilities	$	(7,942)	$	(14,859)
Net current deferred tax assets	$	33,927	$	32,959
Noncurrent deferred tax assets:
Employee benefits	$	40,523	$	35,376
Restructuring and purchase accounting		712		340
Net operating loss and credit carry forwards		502,089		663,610
Prepaid royalty		6,582		6,956
Property, plant and equipment		7,040		9,692
Unrealized losses		279		2,136
Long-term debt		49		668
Intangibles		6,737		3,917
Other		5,217		5,268
Valuation allowance		(290,941)		(416,973)
Total noncurrent deferred tax assets	$	278,287	$	310,990
Noncurrent deferred tax liabilities:
Property, plant, and equipment		(22,634)		(27,478)
Unrealized gains		(20,012)		(13,126)
Intangibles		(728,018)		(735,506)
Taxes on unremitted foreign earnings		(2,648)		(18,581)
Other		(8,173)		(9,073)
Total noncurrent deferred tax liabilities	$	(781,485)	$	(803,764)
Net noncurrent deferred tax liabilities	$	(503,198)	$	(492,774)
Net current and noncurrent deferred tax liabilities	$	(469,271)	$	(459,815)

In Fiscal 2012, the Company began recording residual U.S. and foreign taxes on undistributed foreign earnings as a result of its change in position regarding future repatriation and the requirements of ASC Topic 740: “Income Taxes” on a prospective basis. To the extent necessary, the Company intends to utilize earnings of foreign subsidiaries in order to support management's plans to voluntarily accelerate pay down of U.S. debt, fund distributions to shareholders, fund U.S. acquisitions and satisfy ongoing U.S. operational cash flow requirements. As a result, current and certain prior period earnings of the Company's non-U.S. subsidiaries are generally not considered to be permanently reinvested, except in jurisdictions where repatriation is either precluded or restricted by law. The Company annually estimates the available earnings, permanent reinvestment classification and the availability of and management’s intent to use alternative mechanisms for repatriation for each jurisdiction in which the Company does business. Accordingly, the Company is providing residual U.S. and foreign deferred taxes on these earnings to the extent they cannot be repatriated in a tax-free manner. As of September 30, 2014, the Company has provided residual taxes on approximately $190,497 of Fiscal 2014 distributions of foreign earnings, and $3,059 of earnings not yet taxed in the U.S. resulting in a Fiscal 2014 increase in tax expense, net of a corresponding adjustment to the Company's domestic valuation allowance, of approximately $74. As of September 30, 2013, the Company had recorded residual U.S. and foreign taxes on approximately $12,506 of Fiscal 2013 distributions and $45,735 of earnings not yet taxed in the U.S., resulting in a Fiscal 2013 increase in tax expense, net of a corresponding adjustment to the Company's domestic valuation allowance, of approximately $109. As of September 30, 2012, the Company recorded residual U.S. and foreign taxes on approximately $21,163 of Fiscal 2012 distributions of foreign earnings and $76,574 of earnings not yet taxed in the U.S. resulting in a Fiscal 2012 increase in tax expense, net of a corresponding adjustment to the Company's domestic valuation allowance, of approximately $3,278. During Fiscal 2014, $178,716 of the distributions related to one time internal restructuring and external debt refinancing activities. Due to the U.S. valuation allowance, these activities did not result in a Fiscal 2014 tax increase. Fiscal 2013 and 2012 distributions were primarily non-cash deemed distributions under U.S. tax law.

Remaining undistributed earnings of the Company’s foreign operations are approximately $351,483 at September 30, 2014, and are intended to remain permanently invested. Accordingly, no residual income taxes have been provided on those earnings at September 30, 2014. If at some future date these earnings cease to be permanently invested, the Company may be subject to U.S. income taxes and foreign withholding and other taxes on such amounts, which cannot be reasonably estimated at this time.

As of September 30, 2014, the Company has U.S. federal net operating loss carryforwards (“NOLs”) of approximately $1,083,932 with a federal tax benefit of $379,376 and tax benefits related to state NOLs of $70,285. The Company has an additional $45,539 of federal and state NOLs for which benefits will be recorded to Additional paid-in capital when these carryforwards are used. These net operating loss carryforwards expire through years ending in 2034. As of September 30, 2014, the Company has foreign NOLs of approximately $106,496 which will expire beginning in the Company's fiscal year ending September 30, 2015. Certain of the foreign NOLs have indefinite carryforward periods. The Company is subject to an annual limitation on the use of its NOLs that arose prior to its emergence from bankruptcy in the fiscal year ended September 30, 2009. The Company has had multiple changes of ownership, as defined under Section 382 of the Internal Revenue Code of 1986, as amended, that subject the Company’s U.S. federal and state NOLs and other tax attributes to certain limitations. The annual limitation is based on a number of factors including the value of the Company’s stock (as defined for tax purposes) on the date of the ownership change, its net unrealized gain position on that date, the occurrence of realized gains in years subsequent to the ownership change and the effects of subsequent ownership changes (as defined for tax purposes), if any. Due to these limitations, the Company estimates, as of September 30, 2014, that $301,749 of the total U.S. federal NOLs with a federal tax benefit of $105,612 and $16,812 of the tax benefit related to state NOLs will expire unused even if the Company generates sufficient income to otherwise use all of its NOLs. In addition, separate return year limitations apply to limit the Company’s utilization of the acquired Russell Hobbs U.S. federal and state NOLs to future income of the Russell Hobbs subgroup. The Company also projects, as of September 30, 2014, that $88,769 of foreign NOLs will not be used. The Company has provided a full valuation allowance against these deferred tax assets.

A valuation allowance is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on the ability of the Company to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions. As of September 30, 2014 and September 30, 2013, the Company’s valuation allowance, established for the tax benefit that may not be realized, totaled approximately $326,666 and $448,837, respectively. As of September 30, 2014 and September 30, 2013, approximately $292,691 and $415,994, respectively, related to U.S. net deferred tax assets, and approximately $33,975 and $32,843, respectively, related to foreign net deferred tax assets. The net decrease in the valuation allowance for deferred tax assets during Fiscal 2014 totaled approximately $122,171, of which approximately $123,303 related to a decrease in the valuation allowance against U.S. net deferred tax assets, and approximately $1,132 related to an increase in the valuation allowance against foreign net deferred tax assets. As a result of the one time internal restructuring and debt refinancing activities, the Company reversed $62,551 of U.S. valuation allowance during Fiscal 2014. As a result of the purchase of HHI Business, the Company reversed $49,848 of U.S. valuation allowance during Fiscal 2013. The reversal was attributable to $49,848 of net deferred tax liabilities recorded on the HHI Business purchase accounting balance sheet which offset other U.S. net deferred tax assets. As a result of the purchase of FURminator, the Company reversed $14,511 of U.S. valuation allowance during Fiscal 2012. The reversal was attributable to $14,511 of net deferred tax liabilities recorded on the FURminator purchase accounting balance sheet which offset other U.S. net deferred tax assets.

The total amount of unrecognized tax benefits on the Company’s Consolidated Statements of Financial Position at September 30, 2014 and September 30, 2013 are $11,333 and $13,807, respectively. If recognized in the future, $7,991 of the unrecognized tax benefits as of September 30, 2014 will impact the effective tax rate and $3,342 of unrecognized tax benefits would create deferred tax assets against which the Company would have a full valuation allowance. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of September 30, 2014 and September 30, 2013 the Company had approximately $3,512 and $3,671, respectively, of accrued interest and penalties related to uncertain tax positions. The impact related to interest and penalties on the Consolidated Statement of Operations for Fiscal 2014 was a net increase to Income tax expense of $1,116. The impact related to interest and penalties on the Consolidated Statement of Operations for Fiscal 2013 was a net decrease to Income tax expense of $8. The impact related to interest and penalties on the Consolidated Statement of Operations for Fiscal 2012 was a net decrease to Income tax expense of $1,184.

The following table summarizes the changes to the amount of unrecognized tax benefits for Fiscal 2014, Fiscal 2013 and Fiscal 2012:


Unrecognized tax benefits at September 30, 2011	$	9,013
Gross increase – tax positions in prior period		773
Gross decrease – tax positions in prior period		(1,308)
Gross increase – tax positions in current period		776
Settlements		(1,737)
Lapse of statutes of limitations		(1,640)
Unrecognized tax benefits at September 30, 2012	$	5,877
Gross increase – tax positions in prior period		9,104
Gross decrease – tax positions in prior period		(327)
Gross increase – tax positions in current period		516
Settlements		(15)
Lapse of statutes of limitations		(1,348)
Unrecognized tax benefits at September 30, 2013	$	13,807
Gross increase – tax positions in prior period		1,548
Gross decrease – tax positions in prior period		(1,380)
Gross increase – tax positions in current period		714
Settlements		(2,515)
Lapse of statutes of limitations		(841)
Unrecognized tax benefits at September 30, 2014	$	11,333

The Company files income tax returns in the U.S. federal jurisdiction and various state, local and foreign jurisdictions and is subject to ongoing examination by the various taxing authorities. The Company’s major taxing jurisdictions are the U.S., United Kingdom and Germany. In the U.S., federal tax filings for years prior to and including the Company’s fiscal year ended September 30, 2010 are closed. However, the federal NOLs from the Company’s fiscal years ended September 30, 2010 and prior are subject to Internal Revenue Service (“IRS”) examination until the year that such net operating loss carryforwards are utilized and those years are closed for audit. The Company’s fiscal years ended September 30, 2011, 2012, 2013 and 2014 remain open to examination by the IRS. Filings in various U.S. state and local jurisdictions are also subject to audit and to date no significant audit matters have arisen.

As of September 30, 2014, certain of the Company’s legal entities are undergoing income tax audits. The Company cannot predict the ultimate outcome of the examinations; however, it is reasonably possible that during the next twelve months some portion of previously unrecognized tax benefits could be recognized.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Employee Benefit Plans

12 Months Ended

Sep. 30, 2014

Employee Benefit Plans [Abstract]

Employee Benefit Plans

(10) EMPLOYEE BENEFIT PLANS

Pension Benefits

The Company has various defined benefit pension plans covering some of its employees in the United States and certain employees in other countries, primarily the United Kingdom and Germany. Plans generally provide benefits of stated amounts for each year of service. The Company funds its U.S. pension plans in accordance with the requirements of the defined benefit pension plans and, where applicable, in amounts sufficient to satisfy the minimum funding requirements of applicable laws. Additionally, in compliance with the Company’s funding policy, annual contributions to non-U.S. defined benefit plans are equal to the actuarial recommendations or statutory requirements in the respective countries.

The Company also sponsors or participates in a number of other non-U.S. pension arrangements, including various retirement and termination benefit plans, some of which are covered by local law or coordinated with government-sponsored plans, which are not significant in the aggregate and therefore are not included in the information presented below. The Company also has various nonqualified deferred compensation agreements with certain of its employees. Under certain of these agreements, the Company has agreed to pay certain amounts annually for the first 15 years subsequent to retirement or to a designated beneficiary upon death. It is management’s intent that life insurance contracts owned by the Company will fund these agreements. Under the remaining agreements, the Company has agreed to pay such deferred amounts in up to 15 annual installments beginning on a date specified by the employee, subsequent to retirement or disability, or to a designated beneficiary upon death.

Other Benefits

Under the Rayovac postretirement plan, the Company provides certain health care and life insurance benefits to eligible retired employees. Participants earn retiree health care benefits after reaching age 40 over the next 10 succeeding years of service, and remain eligible until reaching age 65. The plan is contributory; retiree contributions have been established as a flat dollar amount with contribution rates expected to increase at the active medical trend rate. The plan is unfunded. The Company is amortizing the transition obligation over a 20-year period.

The following tables provide additional information on the Company’s pension and other postretirement benefit plans:


	Pension and Deferred
	Compensation Benefits									Other Benefits
	2014				2013					2014		2013
Changes in benefit obligation
Benefit obligation, beginning of year	$			256,142		$			240,806	$	403	$	566
Liabilities assumed through acquisitions				—					14,716		—		—
Service cost				3,191					3,061		—		9
Interest cost				10,361					9,886		18		22
Actuarial (gain) loss				12,923					1,851		7		(58)
Participant contributions				34					59		—		—
Curtailments				—					(1,507)		—		(135)
Benefits paid				(9,694)					(15,925)		(1)		(1)
Foreign currency exchange rate changes				(5,940)					3,195				—
Benefit obligation, end of year	$			267,017		$			256,142	$	427	$	403
Changes in plan assets
Fair value of plan assets, beginning of year	$			175,484		$			153,927	$	—	$	—
Assets acquired through acquisitions				—					6,680		—		—
Actual return on plan assets				12,487					16,759		—		—
Employer contributions				12,985					12,316		1		1
Employee contributions				34					59		—		—
Benefits paid				(9,694)					(15,925)		(1)		(1)
Foreign currency exchange rate changes				(2,434)					1,668				—
Fair value of plan assets, end of year	$			188,862		$			175,484	$	—	$	—
Accrued Benefit Cost	$			(78,155)		$			(80,658)	$	(427)	$	(403)
Range of assumptions:
Discount rate		2.0%	-	13.5%			1.8%	-	13.0%		4.7%		4.7%
Expected return on plan assets		2.0%	-	7.5%			3.6%	-	7.8%		N/A		N/A
Rate of compensation increase		2.3%	-	5.5%			2.3%	-	5.5%		N/A		N/A

The net underfunded status as of September 30, 2014 and September 30, 2013 of $78,155 and $80,658, respectively, is recognized in the accompanying Consolidated Statements of Financial Position within Employee benefit obligations, net of current portion. Included in the Company’s AOCI as of September 30, 2014 and September 30, 2013 are unrecognized net losses of $32,797, net of tax benefit of $797 and $29,180, net of tax expense of $817, respectively, which have not yet been recognized as components of net periodic pension cost. The net loss in AOCI expected to be recognized during Fiscal 2015 is $1,515.

At September 30, 2014, the Company’s total pension and deferred compensation benefit obligation of $267,017 consisted of $70,892 associated with U.S. plans and $196,125 associated with international plans. The fair value of the Company’s pension and deferred compensation benefit assets of $188,862 consisted of $62,404 associated with U.S. plans and $126,458 associated with international plans. The weighted average discount rate used for the Company’s domestic plans was approximately 4.2% and approximately 3.3% for its international plans. The weighted average expected return on plan assets used for the Company’s domestic plans was approximately 7.5% and approximately 4.3% for its international plans.

At September 30, 2013, the Company’s total pension and deferred compensation benefit obligation of $256,142 consisted of $66,895 associated with U.S. plans and $189,247 associated with international plans. The fair value of the Company’s pension and deferred compensation benefit assets of $175,484 consisted of $58,458 associated with U.S. plans and $117,026 associated with international plans. The weighted average discount rate used for the Company’s domestic plans was approximately 3.8% and approximately 3.9% for its international plans. The weighted average expected return on plan assets used for the Company’s domestic plans was approximately 7.8% and approximately 4.7% for its international plans.

Net periodic benefit cost for Fiscal 2014, Fiscal 2013 and Fiscal 2012 included the following components:


	Pension and Deferred
	Compensation Benefits						Other Benefits
	2014		2013		2012		2014		2013		2012
Components of net periodic benefit cost
Service cost	$	3,191	$	3,061	$	2,048	$	—	$	9	$	12
Interest cost		10,361		9,886		10,593		18		22		27
Expected return on assets		(9,894)		(8,667)		(8,225)		—		—		—
Amortization of prior year service cost		—		—		72		—		—		—
Curtailment gain		(93)		(752)		—		—		—		—
Recognized net actuarial (gain) loss		1,461		2,112		828		—		8		(54)
Net periodic benefit cost (benefit)	$	5,026	$	5,640	$	5,316	$	18	$	39	$	(15)

The discount rate is used to calculate the projected benefit obligation. The discount rate used is based on the rate of return on government bonds as well as current market conditions of the respective countries where the plans are established.

Below is a summary allocation of all pension plan assets as of the measurement date.


	Weighted Average
	Allocation
	Target				Actual
Asset Category	2014				2014		2013
Equity Securities	0	-	60	%	25	%	47	%
Fixed Income Securities	0	-	40	%	27	%	21	%
Other	0	-	100	%	48	%	32	%
Total	100%				100	%	100	%

The weighted average expected long-term rate of return on total assets is 5.4%.

The Company has established formal investment policies for the assets associated with these plans. Policy objectives include maximizing long-term return at acceptable risk levels, diversifying among asset classes, if appropriate, and among investment managers, as well as establishing relevant risk parameters within each asset class. Specific asset class targets are based on the results of periodic asset/liability studies. The investment policies permit variances from the targets within certain parameters. The weighted average expected long-term rate of return is based on a Fiscal 2014 review of such rates. The plan assets currently do not include holdings of SB Holdings common stock.

The Company’s pension plan assets have a diversified portfolio of investments in U.S. and foreign equity and debt securities. In addition, the plan assets are invested in real estate mutual funds, life insurance contracts and private equity funds.

The following table sets forth the fair value of the Company’s pension plan assets as of September 30, 2014 segregated by level within the fair value hierarchy. See Note 8, “Fair Value of Financial Instruments,” for discussion of the fair value hierarchy and fair value principles:


	Level 1		Level 2		Level 3		Total
Defined Benefit Plan Assets:
Equity Securities
U.S. equity securities	$	19,949	$	7,098	$	—	$	27,047
Foreign equity securities		11,100		7,551		—		18,651
Debt Securities
U.S. bonds		4,026		15,196		—		19,222
Foreign bonds		3,131		20,463		—		23,594
Foreign government bonds		—		8,565		—		8,565
Real estate		1,254		5,889		—		7,143
Life insurance contracts		—		37,734		—		37,734
Other		—		38,688		—		38,688
Foreign cash & cash equivalents		6,368		1,850		—		8,218
Total Defined Benefit Plan Assets	$	45,828	$	143,034	$	—	$	188,862

The following table sets forth the fair value of the Company’s pension plan assets as of September 30, 2013 segregated by level within the fair value hierarchy.


	Level 1		Level 2		Level 3		Total
Defined Benefit Plan Assets:
Equity Securities
U.S. equity securities	$	18,497	$	15,458	$	—	$	33,955
Foreign equity securities		10,792		37,641		—		48,433
Debt Securities
U.S. bonds		2,279		15,578		—		17,857
Foreign bonds		—		10,688		—		10,688
Foreign government bonds		—		7,994		—		7,994
Real estate		1,204		5,391		—		6,595
Life insurance contracts		—		37,690		—		37,690
Other		—		355		—		355
Foreign cash & cash equivalents		6,658		5,259		—		11,917
Total Defined Benefit Plan Assets	$	39,430	$	136,054	$	—	$	175,484

The Company’s expected future pension benefit payments for Fiscal 2015 through its fiscal year 2024 are as follows:


2015	$	12,288
2016		10,548
2017		10,743
2018		11,244
2019		12,275
2020-2024		65,315

The Company sponsors a defined contribution pension plan for its domestic salaried employees, which allows participants to make contributions by salary reduction pursuant to Section 401(k) of the Internal Revenue Code. The Company also sponsors defined contribution pension plans for employees of certain foreign subsidiaries. Company contributions charged to operations, including discretionary amounts, for Fiscal 2014, Fiscal 2013 and Fiscal 2012 were $12,318, $11,095 and $1,935, respectively.

The entire disclosure for pension and other postretirement benefits.

+ References+ Details

Segment Information

12 Months Ended

Sep. 30, 2014

Segment Information [Abstract]

Segment Information

(11) SEGMENT INFORMATION

The Company manages its business in four vertically integrated, product-focused reporting segments: (i) Global Batteries & Appliances; (ii) Global Pet Supplies; (iii) Home and Garden; and (iv) Hardware & Home Improvement.

The results of the HHI Business are included in the Company's Consolidated Statement of Operations as of and subsequent to December 17, 2012. The results of TLM Taiwan are included in the Company's Consolidated Statement of Operations as of and subsequent to its acquisition on April 8, 2013. The financial results related to the HHI Business are reported as a separate business segment, Hardware & Home Improvement.

Global strategic initiatives and financial objectives for each reportable segment are determined at the corporate level. Each reportable 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 that segment.

Net sales and Cost of goods sold to other business segments have been eliminated. The gross contribution of intersegment sales is included in the segment selling the product to the external customer. Segment net sales are based upon the segment from which the product is shipped.

The operating segment profits do not include restructuring and related charges, acquisition and integration related charges, impairment charges, interest expense, interest income and income tax expense. Expenses associated with certain general and administrative functions necessary to reflect the operating segments on a standalone basis have also been excluded in the determination of reportable segment profits. Corporate expenses primarily include general and administrative expenses and the costs of global long-term incentive compensation plans which are evaluated on a consolidated basis and not allocated to the Company’s operating segments. All depreciation and amortization included in income from operations is related to operating segments or corporate expense. Costs are identified to operating segments or corporate expense according to the function of each cost center.

All capital expenditures are related to operating segments. Variable allocations of assets are not made for segment reporting.

Segment information for the Company for Fiscal 2014, Fiscal 2013 and Fiscal 2012, is as follows:

Net sales to external customers


	2014		2013		2012
Consumer batteries	$	957,837	$	931,647	$	948,652
Small appliances		730,783		740,289		771,568
Electric shaving and grooming		278,315		276,783		279,468
Electric personal care		263,775		254,858		250,251
Global Batteries & Appliances		2,230,710		2,203,577		2,249,939
Hardware & Home Improvement		1,165,996		869,631		—
Global Pet Supplies		600,537		621,834		615,508
Home and Garden		431,866		390,539		386,988
Total segments	$	4,429,109	$	4,085,581	$	3,252,435

Depreciation and amortization


	2014		2013		2012
Global Batteries & Appliances	$	73,077	$	67,229	$	63,618
Hardware & Home Improvement		40,388		31,364		—
Global Pet Supplies		31,565		29,615		27,702
Home and Garden Business		12,600		11,685		13,296
Total segments		157,630		139,893		104,616
Corporate		—		—		—
Total Depreciation and amortization	$	157,630	$	139,893	$	104,616

Segment profit



	2014		2013		2012
Global Batteries & Appliances	$	256,524	$	237,544	$	244,442
Hardware & Home Improvement		172,217		88,668		—
Global Pet Supplies		82,371		91,080		85,866
Home and Garden		89,255		78,483		73,609
Total segments		600,367		495,775		403,917
Corporate expense		72,856		60,444		47,204
Acquisition and integration related charges		20,102		48,445		31,066
Restructuring and related charges		22,895		34,012		19,591
Interest expense		202,118		369,519		191,998
Other expense, net		6,286		3,506		878
Income (loss) from continuing operations before income taxes	$	276,110	$	(20,151)	$	113,180

Segment total assets


	September 30,
	2014		2013
Global Batteries & Appliances	$	2,152,003	$	2,360,733
Hardware & Home Improvement		1,629,020		1,735,629
Global Pet Supplies		890,372		948,832
Home and Garden		526,596		500,559
Total segment assets		5,197,991		5,545,753
Corporate		313,357		73,291
Total assets at period end	$	5,511,348	$	5,619,044

Capital expenditures


	2014		2013		2012
Global Batteries & Appliances	$	40,347	$	47,928	$	36,271
Hardware & Home Improvement		21,167		23,385		—
Global Pet Supplies		5,267		8,268		7,447
Home and Garden Business		6,566		2,395		3,091
Total segments		73,347		81,976		46,809
Corporate		—		—		—
Total Capital expenditures	$	73,347	$	81,976	$	46,809

Geographic Disclosures—Net sales to external customers


	2014		2013		2012
United States	$	2,640,698	$	2,411,409	$	1,772,138
Outside the United States		1,788,411		1,674,172		1,480,297
Total net sales to external customers	$	4,429,109	$	4,085,581	$	3,252,435

Geographic Disclosures—Property, plant and equipment, net


	September 30,
	2014		2013
United States	$	253,234	$	230,866
Outside the United States		175,643		181,685
Long-lived assets at year end	$	428,877	$	412,551

Commitments and Contingencies [Abstract]

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Commitments And Contingencies

12 Months Ended

Sep. 30, 2014

Commitments And Contingencies

(12) COMMITMENTS AND CONTINGENCIES

The Company has provided for the estimated costs 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 of approximately $4,615, which may result from resolution of these matters, will not have a material adverse effect on the financial condition, results of operations or cash flows of the Company.

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.

The Company’s minimum rent payments under operating leases are recognized on a straight-line basis over the term of the leases. Future minimum rental commitments under non-cancelable operating leases, principally pertaining to land, buildings and equipment, are as follows:


2015	$	37,202
2016		33,246
2017		28,373
2018		19,034
2019		14,361
Thereafter		31,872
Total minimum lease payments	$	164,088

All of the leases expire between October 2014 and July 2024. The Company’s total rent expense was $40,775, $41,829 and $34,327 during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively.

Related Party Transactions

12 Months Ended

Sep. 30, 2014

Related Party Transactions

(13) RELATED PARTY TRANSACTIONS

Merger Agreement and Registration Rights Agreement

On June 16, 2010 (the “Closing Date”), SB Holdings completed the merger with Russell Hobbs, Inc. ("Russell Hobbs")(the "Merger”) pursuant to the Agreement and Plan of Merger, dated as of February 9, 2010, as amended on March 1, 2010, March 26, 2010 and April 30, 2010, by and among SB Holdings, Russell Hobbs, Spectrum Brands, Battery Merger Corp. and Grill Merger Corp. (the “Merger Agreement”). In connection with the Merger, the Harbinger Parties and SB Holdings entered into a stockholder agreement, dated February 9, 2010 (the “Stockholder Agreement”), which provides for certain protective provisions in favor of minority stockholders and provides certain rights and imposes certain obligations on the Harbinger Parties, including:

for so long as the Harbinger Parties and their affiliates beneficially own 40% or more of the outstanding voting securities of SB Holdings, the Harbinger Parties and the Company will cooperate to ensure, to the greatest extent possible, the continuation of the structure of the SB Holdings board of directors as described in the Stockholder Agreement;

the Harbinger Parties will not effect any transfer of equity securities of SB Holdings to any person that would result in such person and its affiliates owning 40% or more of the outstanding voting securities of SB Holdings, unless specified conditions are met; and

the Harbinger Parties will be granted certain access and informational rights with respect to SB Holdings and its subsidiaries.

Pursuant to a joinder to the Stockholder Agreement entered into by the Harbinger Parties and Harbinger Group, Inc. (“HRG”) upon consummation of the Share Exchange, HRG became a party to the Stockholder Agreement, and is subject to all of the covenants, terms and conditions of the Stockholder Agreement to the same extent as the Harbinger Parties were bound thereunder prior to giving effect to the Share Exchange.

Certain provisions of the Stockholder Agreement terminate on the date on which the Harbinger Parties or HRG no longer constitutes a Significant Stockholder (as defined in the Stockholder Agreement). The Stockholder Agreement terminates when any person (including the Harbinger Parties or HRG) acquires 90% or more of the outstanding voting securities of SB Holdings.

Also in connection with the Merger, the Harbinger Parties and SB Holdings entered into a registration rights agreement, dated as of February 9, 2010 (the “SB Holdings Registration Rights Agreement”), pursuant to which the Harbinger Parties have, among other things and subject to the terms and conditions set forth therein, certain demand and so-called “piggy back” registration rights with respect to their shares of SB Holdings common stock. On September 10, 2010, the Harbinger Parties and HRG entered into a joinder to the SB Holdings Registration Rights Agreement, pursuant to which, effective upon the consummation of the Share Exchange, HRG became a party to the SB Holdings Registration Rights Agreement, entitled to the rights and subject to the obligations of a holder thereunder.

Restructuring And Related Charges [Abstract]

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details

Restructuring And Related Charges

12 Months Ended

Sep. 30, 2014

Restructuring And Related Charges

(14) RESTRUCTURING AND RELATED CHARGES

The Company reports restructuring and related charges associated with manufacturing and related initiatives in Cost of goods sold. Restructuring and related charges reflected in Cost of goods sold include, but are not limited to, termination, compensation and related costs associated with manufacturing employees, asset impairments relating to manufacturing initiatives, and other costs directly related to the restructuring or integration initiatives implemented.

The Company reports restructuring and related charges associated with administrative functions, such as initiatives impacting sales, marketing, distribution, or other non-manufacturing functions, in Operating expenses. Restructuring and related charges reflected in Operating expenses include, but are not limited to, termination and related costs, any asset impairments relating to the functional areas described above, and other costs directly related to the initiatives.

The following table summarizes restructuring and related charges incurred by segment for Fiscal 2014, Fiscal 2013 and Fiscal 2012:



	2014		2013		2012
Cost of goods sold:
Global Batteries & Appliances	$	648	$	1,143	$	5,094
Hardware & Home Improvement		2,641		6,246		—
Global Pet Supplies		424		2,595		4,741
Total restructuring and related charges in cost of goods sold	$	3,713	$	9,984	$	9,835
Operating expenses:
Global Batteries & Appliances	$	10,458	$	13,627	$	2,487
Hardware & Home Improvement		5,628		—		—
Global Pet Supplies		2,563		8,556		5,395
Home and Garden		—		598		912
Corporate		533		1,247		962
Total restructuring and related charges in operating expenses	$	19,182	$	24,028	$	9,756
Total restructuring and related charges	$	22,895	$	34,012	$	19,591

The following table summarizes restructuring and related charges incurred by type of charge:



	2014		2013		2012
Cost of goods sold:
Global Expense Rationalization initiatives:
Termination benefits	$	971	$	2	$	—
Other associated costs		37		—		—
Global Cost Reduction initiatives:
Termination benefits		2		228		2,941
Other associated costs		62		3,330		6,894
Other restructuring initiatives:
Termination benefits		—		146		—
Other associated costs		2,641		6,278		—
Total included in cost of goods sold	$	3,713	$	9,984	$	9,835
Costs included in operating expenses:
HHI Business Rationalization initiatives:
Termination benefits	$	4,511	$	—	$	—
Global Expense Rationalization initiatives:
Termination benefits		5,497		10,259		—
Other associated costs		6,868		1,056		—
Global Cost Reduction initiatives:
Termination benefits		244		6,351		3,079
Other associated costs		1,010		6,443		5,776
Other restructuring initiatives:
Other associated costs		1,052		(81)		901
Total included in operating expenses	$	19,182	$	24,028	$	9,756
Total restructuring and related charges	$	22,895	$	34,012	$	19,591

HHI Business Rationalization Initiatives

During the fourth quarter of Fiscal 2014, the Company implemented a series of initiatives throughout the Hardware & Home Improvement business segment to reduce operating costs and exit low margin business outside the U.S. (the “HHI Business Rationalization Initiatives”). These initiatives include headcount reductions, the exit of certain facilities and the sale of a portion of the Hardware & Home Improvement operations in Canada. Costs associated with these initiatives, which are expected to be incurred through September 30, 2016, are projected to total approximately $9,000.

The Company recorded $4,511 of pretax restructuring and related charges during Fiscal 2014 related to the HHI Business Rationalization Initiatives.

Global Expense Rationalization Initiatives Summary

During the third quarter of the fiscal year ended September 30, 2013, the Company implemented a series of initiatives throughout the Company to reduce operating costs (the “Global Expense Rationalization Initiatives”). These initiatives consist of headcount reductions in the Global Batteries & Appliances and Global Pet Supplies segments and in Corporate. Costs associated with these initiatives, which are expected to be incurred through September 30, 2015, are currently projected to total approximately $46,500.

The Company recorded $13,373 and $11,317 of pretax restructuring and related charges during Fiscal 2014 and Fiscal 2013 and no pretax restructuring and related charges during Fiscal 2012, related to the Global Expense Rationalization Initiatives.

The following table summarizes the remaining accrual balance associated with the Global Expense Rationalization Initiatives and the activity during Fiscal 2014:



	Termination		Other
	Benefits		Costs		Total
Accrual balance at September 30, 2013	$	7,320	$	(35)	$	7,285
Provisions		3,462		1,490		4,952
Cash expenditures		(7,041)		—		(7,041)
Non-cash items		303		(26)		277
Accrual balance at September 30, 2014	$	4,044	$	1,429	$	5,473
Expensed as incurred (A)	$	3,006	$	5,415	$	8,421

______________________________

(A)

Consists of amounts not impacting the accrual for restructuring and related charges.

The following table summarizes the expenses incurred during Fiscal 2014, the cumulative amount incurred to date and the total future expected costs to be incurred associated with the Global Expense Rationalization Initiatives by operating segment:



	Global
	Batteries &		Global Pet
	Appliances		Supplies		Corporate		Total
Restructuring and related charges during fiscal 2014	$	11,072	$	1,768	$	533	$	13,373
Restructuring and related charges since initiative inception	$	21,142	$	1,768	$	1,781	$	24,691
Total future restructuring and related charges expected	$	13,483	$	5,748	$	2,495	$	21,726

Global Cost Reduction Initiatives Summary

During the fiscal year ended September 30, 2009, the Company implemented a series of initiatives within the Global Batteries & Appliances segment, the Global Pet Supplies segment and the Home and Garden Business segment to reduce operating costs, and to evaluate opportunities to improve the Company’s capital structure (the “Global Cost Reduction Initiatives”). These initiatives included headcount reductions and the exit of certain facilities within each of these segments. These initiatives also included consultation, legal and accounting fees related to the evaluation of the Company’s capital structure. Costs associated with these initiatives, which are expected to be incurred through January 31, 2015, are projected to total approximately $105,000.

The Company recorded $1,318, $16,352 and $18,690 of pretax restructuring and related charges during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively, related to the Global Cost Reduction Initiatives.

The following table summarizes the remaining accrual balance associated with the Global Cost Reduction Initiatives and the activity during Fiscal 2014:



	Termination		Other
	Benefits		Costs		Total
Accrual balance at September 30, 2013	$	4,927	$	424	$	5,351
Provisions		232		2		234
Cash expenditures		(3,541)		(741)		(4,282)
Non-cash items		(289)		475		186
Accrual balance at September 30, 2014	$	1,329	$	160	$	1,489
Expensed as incurred (A)	$	17	$	1,067	$	1,084

______________________________

(A)

Consists of amounts not impacting the accrual for restructuring and related charges.



	Global
	Batteries &		Global Pet		Home and
	Appliances		Supplies		Garden		Corporate		Total
Restructuring and related charges during fiscal 2014	$	99	$	1,219	$	—	$	—	$	1,318
Restructuring and related charges since initiative inception	$	25,512	$	49,368	$	18,219	$	7,591	$	100,690
Total future restructuring and related charges expected	$	767	$	3,618	$	—	$	—	$	4,385

The Company recorded $3,759 and $6,228 of restructuring and related charges during Fiscal 2014 and Fiscal 2013 and no restructuring and related charges during Fiscal 2012, related to initiatives implemented by the HHI Business prior to the Company's acquisition on December 17, 2012.

In connection with other restructuring efforts, the Company recorded $(66), $115 and $901 during Fiscal 2014, Fiscal 2013 and Fiscal 2012, respectively.

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details

Acquisitions

12 Months Ended

Sep. 30, 2014

Acquisitions [Abstract]

Acquisitions

(15) ACQUISITIONS

In accordance with ASC Topic 805, “Business Combinations” (“ASC 805”), the Company accounts for acquisitions by applying the acquisition method of accounting. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their fair values as of the closing date of the acquisition.

HHI Business

On December 17, 2012, the Company completed the cash acquisition of the HHI Business from Stanley Black & Decker. A portion of the HHI Business, consisting of the purchase of certain assets of TLM Taiwan, closed on April 8, 2013. The HHI Business is a major manufacturer and supplier of residential locksets, residential builders' hardware and faucets with a portfolio of recognized brand names, including Kwikset, Weiser, Baldwin, National Hardware, Stanley and Pfister, as well as patented technologies such as the SmartKey, a re-keyable lockset technology, and Smart Code Home Connect. Customers of the HHI Business include retailers, non-retail distributors and homebuilders. Headquartered in Lake Forest, California, the HHI Business has a global sales force and operates manufacturing and distribution facilities in the U.S., Canada, Mexico and Asia.

The results of the HHI Business are included in the Company's Consolidated Statements of Operations as of and subsequent to December 17, 2012, the date of the acquisition. The results of the TLM Business are included in the Company's Consolidated Statements of Operations as of and subsequent to its acquisition on April 8, 2013. The financial results of the HHI Business are reported as a separate business segment, Hardware & Home Improvement.

Supplemental Pro Forma Information (Unaudited)

The following reflects the Company's pro forma results had the results of the HHI Business been included for all periods presented.



	2013		2012
Net sales:
Reported Net sales	$	4,085,581	$	3,252,435
HHI Business adjustment (1)		191,777		973,648
Pro forma Net sales	$	4,277,358	$	4,226,083

Net (loss) income:
Reported Net (loss) income (2) (3)	$	(47,510)	$	52,795
HHI Business adjustment (1)		4,942		76,120
Pro forma Net (loss) income	$	(42,568)	$	128,915

(1)

The results related to the HHI Business adjustment do not reflect the TLM Taiwan business as stand alone financial data is not available for the periods presented. The TLM Taiwan business is not deemed material to the operating results of the Company.

(2)

Included in Reported Net (loss) income for Fiscal 2013, is an adjustment of $49,848 to record the income tax benefit resulting from the reversal of U.S. valuation allowances on deferred tax assets as a result of the HHI Business acquisition. For information pertaining to the income tax benefit, see Note 9, “Income Taxes.”

(3)

Included in Reported Net (loss) income for Fiscal 2013 is $36,932, of Acquisition and integration related charges as a result of the HHI Business acquisition. For information pertaining to Acquisition and integration related charges, see Note 2, “Significant Accounting Policies - Acquisition and Integration Related Charges.”

Liquid Fence

On January 2, 2014, the Company completed the acquisition of Liquid Fence, a producer of animal repellents. The value of the consideration given in this acquisition, net of working capital adjustments, was $35,845 and is not significant individually, therefore, pro forma results are not presented.

The following table summarizes the consideration paid for Liquid Fence:



Cash paid to seller at close	$	24,800
Promissory note due to seller		9,500
Contingent consideration		1,500
Working capital adjustment		45
Purchase price	$	35,845

The promissory note will be paid in four semi-annual installments over 24 months from the close of the transaction.

The results of Liquid Fence's operations since January 2, 2014 are included in the Company’s Consolidated Statements of Operations and are reported as part of the Home and Garden segment.

Valuation of Assets and Liabilities

The assets acquired and liabilities assumed in the Liquid Fence acquisition have been measured at their fair values at January 2, 2014 as set forth below. The excess of the purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce including an experienced research team, and is expected to be deductible for income tax purposes. The fair values recorded were determined based upon a valuation and the estimates and assumptions used in such valuation. The acquisition accounting for Liquid Fence has been finalized.

The fair values recorded for the assets acquired and liabilities assumed for Liquid Fence are as follows:



Cash	$	46
Accounts receivable		1,152
Inventories		2,188
Property, plant and equipment, net		59
Intangible assets		26,900
Total assets acquired	$	30,345
Total liabilities assumed		1,588
Total identifiable net assets less goodwill		28,757
Goodwill		7,088
Total identifiable net assets	$	35,845

Pre-Acquisition Contingencies Assumed

The Company has evaluated and continues to evaluate pre-acquisition contingencies relating to Liquid Fence that existed as of the acquisition date. Based on the evaluation to date, the Company has determined that certain pre-acquisition contingencies are probable in nature and estimable as of the acquisition date. Accordingly, the Company has recorded its best estimates for these contingencies as part of the purchase accounting for Liquid Fence. Further adjustments to pre-acquisition contingency amounts will be reflected in the Company's results of operations.

Valuation Adjustments

The Company performed a valuation of the acquired trade names, proprietary technology assets, customer relationships and a contingent earn-out liability at January 2, 2014. A summary of the significant key inputs is as follows:

The Company valued the technology assets related to formulas and processes using the income approach, specifically the excess earnings method. Under this method, the asset value was determined by estimating the earnings attributable to the technology assets, adjusted for contributory asset charges. In estimating the fair value of the technology, Net sales and associated earnings were forecasted and adjusted for a technical obsolescence factor to isolate the forecasted sales and earnings attributable to the acquired technology assets. The forecasted technology earnings were discounted to present value to arrive at the concluded fair value. The Company anticipates using the technology asset over a useful life of 17 years which is generally determined by assessing the time period in which substantially all of the discounted cash flows are expected to be generated. The technology asset was valued at approximately $20,500 under this approach.

The Company valued an indefinite-lived trade name using the income approach, specifically the relief from royalty method. Under this method, the asset value was determined by estimating the hypothetical royalties that would have to be paid if the trade name was not owned. Royalty rates were selected based on consideration of several factors, including prior transactions of Liquid Fence, related trademarks and trade names, other similar trademark licensing and transaction agreements and the relative profitability and perceived contribution of the trademarks and trade names. Trade name and trademarks were valued at $5,100 under this approach.

The Company valued customer relationships using the distributor approach. Under this method, the asset value was determined by estimating the hypothetical earnings before interest and taxes ("EBIT") that a comparable distributor would earn, further adjusted for contributory asset charges. In determining the fair value of the customer relationships, the distributor approach values the intangible asset at the present value of the incremental after-tax cash flows. The customer relationships were valued at $1,300 under this approach and will be amortized over 15 years.

The Company valued a contingent liability related to additional payments that may be made to the selling company. This liability was calculated based on the probability weighted present value of expected payments. This contingent liability is based on the achievement of specific revenue milestones through both January 31, 2015 and January 31, 2016. The contingent liability was valued at $1,500 under this approach.

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Quarterly Results

12 Months Ended

Sep. 30, 2014

Quarterly Results [Abstract]

Quarterly Results

(16) QUARTERLY RESULTS (UNAUDITED)

Fiscal 2014:


	Quarter Ended
	September 30, 2014		June 29, 2014		March 30, 2014		December 29, 2013
Net sales	$	1,178,312	$	1,128,509	$	1,021,688	$	1,100,600
Gross profit		411,001		417,037		359,624		381,207
Net income		48,655		78,614		34,897		54,921

Fiscal 2013:


	Quarter Ended
	September 30, 2013		June 30, 2013		March 31, 2013		December 30, 2012
Net sales	$	1,137,732	$	1,089,825	$	987,756	$	870,268
Gross profit		396,493		382,759		322,904		288,156
Net income (loss)		(36,657)		36,761		(40,523)		(7,091)

Consolidating Financial Statements [Abstract]

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

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Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2014
Subsequent Events [Abstract]
Subsequent Events	(17) SUBSEQUENT EVENTS ASC 855, “Subsequent Events” (“ASC 855”), establishes general standards of accounting and disclosure of events that occur after the balance sheet date but before financial statements are issued or available to be issued. ASC 855 requires the Company to evaluate events that occur after the balance date through the date of the Company’s financial statements are issued, and to determine whether adjustments to or additional disclosures in the financial statements are necessary. The Company has evaluated subsequent events through the date these financial statements were issued. On October 2, 2014, the Company completed a $31,775 cash acquisition of Tell Manufacturing, Inc. (“Tell”), a leading manufacturer and distributor of commercial doors, locks and hardware. The Company will account for the acquisition of Tell in accordance with ASC 805. The Company is in the process of completing the preliminary purchase accounting. On September 23, 2014, the Company entered into a definitive agreement to acquire Procter & Gamble’s European pet food business, consisting of premium brands for dogs and cats. The acquisition is expected to close in the second quarter of Fiscal 2015. The Company will account for this acquisition in accordance with ASC 805. On November 3, 2014, the Company announced an expansion to its Global Expense Rationalization Initiatives, which was initially implemented in Fiscal 2013. These expanded initiatives consist of headcount reductions in the Global Batteries & Appliances and Global Pet Supplies segments and in Corporate, consistent with the original announcement in Fiscal 2013. Costs associated with the expanded initiatives, which are expected to be incurred through September 30, 2015, are currently projected to total approximately $46,500, which include costs associated with the Global Expense Rationalization Initiatives announced in Fiscal 2013.

Consolidating Financial Statements

12 Months Ended

Sep. 30, 2014

Consolidating Financial Statements

(18) CONSOLIDATING FINANCIAL STATEMENTS

Spectrum Brands Inc., with its domestic subsidiaries and SB/RH Holdings, LLC (the “Parent”) as guarantors, has issued the 6.375% Notes and the 6.625% Notes under the 2020/22 Indenture and has also issued the 6.75% Notes under the 2020 Indenture. See Note 6, “Debt,” for further information on the 6.375% Notes and the 6.625% Notes under the 2020/22 Indenture and on the 6.75% Notes under the 2020 Indenture.

The following consolidating financial statements illustrate the components of the consolidated financial statements of the Company. Investments in subsidiaries are accounted for using the equity method for purposes of illustrating the consolidating presentation. Earnings of subsidiaries are therefore reflected in the Company’s and Guarantor Subsidiaries investment accounts and earnings. The elimination entries presented herein eliminate investments in subsidiaries and intercompany balances and transactions.

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Financial Position

September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries			Subsidiaries	Eliminations		Total
ASSETS
Current assets:
Cash and cash equivalents	$	4,805	$	11,216	$	176,870	$	—	$	192,891
Receivables:
Trade accounts receivables, net of allowances		48,311		157,589		233,138		—		439,038
Intercompany receivables		106,896		937,336		587,029		(1,631,169)		92
Other		2,322		8,255		65,658		—		76,235
Inventories		77,735		313,049		240,402		(6,651)		624,535
Deferred income taxes		(10,061)		34,250		11,117		1,402		36,708
Prepaid expenses and other		19,169		14,412		29,943		(78)		63,446
Total current assets		249,177		1,476,107		1,344,157		(1,636,496)		1,432,945
Property, plant and equipment, net		137,721		115,293		175,863		—		428,877
Long-term intercompany receivables		688		107,265		41,614		(149,567)		—
Deferred charges and other		126,389		(117,998)		28,888		—		37,279
Goodwill		67,721		1,030,720		371,120		—		1,469,561
Intangible assets, net		494,083		1,151,674		445,782		—		2,091,539
Debt issuance costs		46,583		—		4,564		—		51,147
Investments in subsidiaries		4,076,268		1,278,910		444		(5,355,622)		—
Total assets	$	5,198,630	$	5,041,971	$	2,412,432	$	(7,141,685)	$	5,511,348

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current maturities of long-term debt	$	75,229	$	6,873	$	30,454	$	—	$	112,556
Accounts payable		76,033		202,528		241,172		—		519,733
Intercompany accounts payable		1,365,970		829,926		81,219		(2,277,115)		—
Accrued liabilities:
Wages and benefits		25,553		19,449		43,062		—		88,064
Income taxes payable		1,279		192		17,073		—		18,544
Accrued interest		34,955		4		470		—		35,429
Other		21,516		52,699		82,091		—		156,306
Total current liabilities		1,600,535		1,111,671		495,541		(2,277,115)		930,632
Long-term debt, net of current maturities		2,539,159		8,927		346,051		—		2,894,137
Long-term intercompany debt		16,398		(617,941)		105,244		496,299		—
Employee benefit obligations, net of current portion		10,230		—		71,734		—		81,964
Deferred income taxes		(52,342)		462,253		103,293		—		513,204
Other		8,738		793		11,659		—		21,190
Total liabilities		4,122,718		965,703		1,133,522		(1,780,816)		4,441,127
Shareholders’ equity:
Other equity		1,419,491		3,296,946		1,284,848		(4,587,484)		1,413,801
Retained earnings (accumulated deficit)		(329,976)		775,418		(13,828)		(761,590)		(329,976)
Accumulated other comprehensive income (loss)		(63,073)		(51,017)		(47,031)		98,047		(63,074)
Total shareholders’ equity		1,026,442		4,021,347		1,223,989		(5,251,027)		1,020,751
Non-controlling interest		49,470		54,921		54,921		(109,842)		49,470
Total equity		1,075,912		4,076,268		1,278,910		(5,360,869)		1,070,221
Total liabilities and shareholders’ equity	$	5,198,630	$	5,041,971	$	2,412,432	$	(7,141,685)	$	5,511,348

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Financial Position

September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
ASSETS
Current assets:
Cash and cash equivalents	$	3,859	$	5,402	$	188,958	$	—	$	198,219
Receivables:
Trade accounts receivables, net of allowances		47,959		94,231		339,123		—		481,313
Intercompany receivables		183,277		687,923		(116,811)		(752,928)		1,461
Other		2,914		11,250		51,456		—		65,620
Inventories		80,333		159,767		400,119		(7,296)		632,923
Deferred income taxes		(13,939)		23,429		21,680		1,789		32,959
Prepaid expenses and other		20,373		4,662		33,996		3,750		62,781
Total current assets		324,776		986,664		918,521		(754,685)		1,475,276
Property, plant and equipment, net		116,738		47,487		248,326		—		412,551
Long term intercompany receivables		30,618		144,567		61,737		(236,922)		—
Deferred charges and other		6,386		1,647		18,017		—		26,050
Goodwill		67,722		440,478		968,472		—		1,476,672
Intangible assets, net		504,525		736,324		922,317		—		2,163,166
Debt issuance costs		63,699		—		1,630		—		65,329
Investments in subsidiaries		3,885,898		2,525,735		445		(6,412,078)		—
Total assets	$	5,000,362	$	4,882,902	$	3,139,465	$	(7,403,685)	$	5,619,044

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current maturities of long-term debt	$	71,777	$	2,050	$	29,094	$	—	$	102,921
Accounts payable		84,305		132,838		308,376		—		525,519
Intercompany accounts payable		763,644		306,306		143,133		(1,213,083)		—
Accrued liabilities:
Wages and benefits		12,102		12,137		57,817		—		82,056
Income taxes payable		332		(33)		32,314		—		32,613
Accrued interest		35,984		—		747		—		36,731
Other		23,497		35,244		112,333		—		171,074
Total current liabilities		991,641		488,542		683,814		(1,213,083)		950,914
Long-term debt, net of current maturities		3,010,307		2,196		103,439		—		3,115,942
Long-term intercompany debt		18,038		268,361		(513,381)		226,982		—
Employee benefit obligations, net of current portion		21,351		—		75,261		—		96,612
Deferred income taxes		7,021		237,474		248,279		—		492,774
Other		12,130		431		16,318		—		28,879
Total liabilities		4,060,488		997,004		613,730		(986,101)		4,685,121
Shareholders’ equity:
Other equity		1,399,013		3,188,112		2,275,672		(5,469,673)		1,393,124
Retained earnings (accumulated deficit)		(469,886)		673,714		221,089		(894,803)		(469,886)
Accumulated other comprehensive income (loss)		(38,459)		(29,612)		(24,710)		54,260		(38,521)
Total shareholders’ equity		890,668		3,832,214		2,472,051		(6,310,216)		884,717
Non-controlling interest		49,206		53,684		53,684		(107,368)		49,206
Total equity		939,874		3,885,898		2,525,735		(6,417,584)		933,923
Total liabilities and shareholders’ equity	$	5,000,362	$	4,882,902	$	3,139,465	$	(7,403,685)	$	5,619,044

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Operations

Year Ended September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net sales	$	626,671	$	2,141,371	$	2,449,371	$	(788,304)	$	4,429,109
Cost of goods sold		447,663		1,434,430		1,762,717		(788,283)		2,856,527
Restructuring and related charges		—		2,641		1,072		—		3,713
Gross profit		179,008		704,300		685,582		(21)		1,568,869
Operating expenses:
Selling		76,609		268,463		333,746		(666)		678,152
General and administrative		60,481		168,975		89,589		19		319,064
Research and development		22,290		11,977		13,588		—		47,855
Acquisition and integration related charges		11,705		8,275		122		—		20,102
Restructuring and related charges		8,381		4,055		6,746		—		19,182
		179,466		461,745		443,791		(647)		1,084,355
Operating income (loss)		(458)		242,555		241,791		626		484,514
Interest expense		172,193		(67)		29,995		(3)		202,118
Other (income) expense, net		(213,726)		(163,776)		3,972		379,816		6,286
Income from continuing operations before income taxes		41,075		406,398		207,824		(379,187)		276,110
Income tax expense (benefit)		(176,012)		194,594		40,054		387		59,023
Net income (loss)		217,087		211,804		167,770		(379,574)		217,087
Less: Net loss attributable to non-controlling interest		325		325		325		(650)		325
Net income (loss) attributable to controlling interest	$	216,762	$	211,479	$	167,445	$	(378,924)	$	216,762

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Comprehensive Income

Year Ended September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net income (loss)	$	217,087	$	211,804	$	167,770	$	(379,574)	$	217,087
Other comprehensive income (loss), net of tax:
Foreign currency translation		(32,528)		(32,725)		(33,582)		66,307		(32,528)
Unrealized gain on derivative instruments		11,531		11,435		11,628		(23,063)		11,531
Defined benefit pension loss		(3,617)		(95)		(95)		190		(3,617)
Other comprehensive income (loss)		(24,614)		(21,385)		(22,049)		43,434		(24,614)
Comprehensive income (loss)		192,473		190,419		145,721		(336,140)		192,473
Less: Comprehensive income (loss) attributable to non-controlling interest		347		303		303		(606)		347
Comprehensive income (loss) attributable to controlling interest	$	192,126	$	190,116	$	145,418	$	(335,534)	$	192,126

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Operations

Year Ended September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net sales	$	638,651	$	1,178,218	$	3,123,312	$	(854,600)	$	4,085,581
Cost of goods sold		463,854		799,935		2,274,461		(852,965)		2,685,285
Restructuring and related charges		—		2,429		7,555		—		9,984
Gross profit		174,797		375,854		841,296		(1,635)		1,390,312
Operating expenses:
Selling		73,366		143,796		420,704		(908)		636,958
General and administrative		74,092		85,131		125,453		(3)		284,673
Research and development		17,712		10,139		15,483		—		43,334
Acquisition and integration related charges		35,291		4,666		8,488		—		48,445
Restructuring and related charges		4,264		11,014		8,750		—		24,028
		204,725		254,746		578,878		(911)		1,037,438
Operating income		(29,928)		121,108		262,418		(724)		352,874
Interest expense		346,600		2,919		19,990		10		369,519
Other (income) expense, net		(248,627)		(180,790)		7,804		425,119		3,506
(Loss) income from continuing operations before income taxes		(127,901)		298,979		234,624		(425,853)		(20,151)
Income tax expense (benefit)		(80,391)		47,000		60,893		(143)		27,359
Net income (loss)		(47,510)		251,979		173,731		(425,710)		(47,510)
Less: Net income (loss) attributable to non-controlling interest		(140)		(140)		(140)		280		(140)
Net income (loss) attributable to controlling interest	$	(47,370)	$	252,119	$	173,871	$	(425,990)	$	(47,370)

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Comprehensive Income

Year Ended September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net income (loss)	$	(47,510)	$	251,979	$	173,731	$	(425,710)	$	(47,510)
Other comprehensive income (loss), net of tax:
Foreign currency translation		(6,622)		(6,340)		(5,847)		12,187		(6,622)
Unrealized gain (loss) on derivative instruments		(2,509)		(1,447)		(1,447)		2,894		(2,509)
Defined benefit pension gain		4,247		(3,916)		(3,916)		7,833		4,248
Other comprehensive income (loss)		(4,884)		(11,703)		(11,210)		22,914		(4,883)
Comprehensive income (loss)		(52,394)		240,276		162,521		(402,796)		(52,393)
Less: Comprehensive income (loss) attributable to non-controlling interest		63		63		63		(126)		63
Comprehensive income (loss) attributable to controlling interest	$	(52,457)	$	240,213	$	162,458	$	(402,670)	$	(52,456)

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Operations

Year Ended September 30, 2012

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net sales	$	668,127	$	1,214,406	$	1,884,685	$	(514,783)	$	3,252,435
Cost of goods sold		486,733		850,869		1,304,001		(514,681)		2,126,922
Restructuring and related charges		—		4,712		5,123		—		9,835
Gross profit		181,394		358,825		575,561		(102)		1,115,678
Operating expenses:
Selling		75,870		153,352		292,934		(965)		521,191
General and administrative		53,723		80,051		80,739		9		214,522
Research and development		18,943		10,345		3,799		—		33,087
Acquisition and integration related charges		12,676		13,109		5,281		—		31,066
Restructuring and related charges		1,794		5,500		2,462		—		9,756
		163,006		262,357		385,215		(956)		809,622
Operating income		18,388		96,468		190,346		854		306,056
Interest expense		172,772		6,302		12,923		1		191,998
Other (income) expense, net		(181,428)		(121,935)		468		303,773		878
Income (loss) from continuing operations before income taxes		27,044		212,101		176,955		(302,920)		113,180
Income tax expense (benefit)		(25,751)		39,758		46,068		310		60,385
Net income (loss)		52,795		172,343		130,887		(303,230)		52,795
Less: Net income (loss) attributable to non-controlling interest		—		—		—		—		—
Net income (loss) attributable to controlling interest	$	52,795	$	172,343	$	130,887	$	(303,230)	$	52,795

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Comprehensive Income

Year Ended September 30, 2012

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net (loss) income	$	52,795	$	172,343	$	130,887	$	(303,230)	$	52,795
Other comprehensive income, net of tax:
Foreign currency translation		(8,601)		(8,376)		(7,380)		15,755		(8,602)
Unrealized gain (loss) on derivative instruments		1,545		(731)		(731)		1,462		1,545
Defined benefit pension gain		(11,933)		(5,388)		(10,003)		15,392		(11,932)
Other comprehensive income		(18,989)		(14,495)		(18,114)		32,609		(18,989)
Comprehensive (loss) income		33,806		157,848		112,773		(270,621)		33,806
Less: Comprehensive loss attributable to non-controlling interest		—		—		—		—		—
Comprehensive (loss) income attributable to controlling interest	$	33,806	$	157,848	$	112,773	$	(270,621)	$	33,806

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Condensed Consolidating Statement of Cash Flows

Year Ended September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net cash provided (used) by operating activities	$	616,522	$	114,425	$	(269,349)	$	(26,903)	$	434,695
Cash flows from investing activities:
Purchases of property, plant and equipment		(23,174)		(26,384)		(23,789)		—		(73,347)
Acquisition of Liquid Fence		—		(27,629)		—		—		(27,629)
Proceeds from sales of property, plant and equipment		78		60		9,065		—		9,203
Other investing activities		—		(1,788)		—		—		(1,788)
Net cash used by investing activities		(23,096)		(55,741)		(14,724)		—		(93,561)
Cash flows from financing activities:
Proceeds from issuance of Term Loan		214,877		—		308,781		—		523,658
Payment of senior credit facilities, excluding ABL revolving credit facility		(764,874)		—		—		—		(764,874)
Debt issuance costs		(494)		—		(4,917)		—		(5,411)
Other debt financing, net		15,820		—		557		—		16,377
Reduction of other debt		—		—		(6,030)		—		(6,030)
Cash dividends paid to parent		(76,951)		—		—		—		(76,951)
Share based award tax withholding payments		(24,972)		—		—		—		(24,972)
Proceeds from (advances related to) intercompany transactions		44,114		(52,870)		(18,147)		26,903		—
Net cash provided (used) by financing activities		(592,480)		(52,870)		280,244		26,903		(338,203)
Effect of exchange rate changes on cash and cash equivalents		—		—		(8,259)		—		(8,259)
Net increase (decrease) in cash and cash equivalents		946		5,814		(12,088)		—		(5,328)
Cash and cash equivalents, beginning of period		3,859		5,402		188,958		—		198,219
Cash and cash equivalents, end of period	$	4,805	$	11,216	$	176,870	$	—	$	192,891

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Condensed Consolidating Statement of Cash Flows

Year Ended September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net cash provided (used) by operating activities	$	(319,093)	$	727,170		337,099		(487,003)	$	258,173
Cash flows from investing activities:
Purchases of property, plant and equipment		(30,860)		(9,028)		(42,088)		—		(81,976)
Acquisition of Shaser, net of cash acquired						(42,561)		—		(42,561)
Acquisition of the HHI Business, net of cash acquired		—		(1,351,008)		—		—		(1,351,008)
Proceeds from sales of property, plant and equipment		99		12		92		—		203
Other investing activities		(26)		(1,331)		(25)		—		(1,382)
Net cash used by investing activities		(30,787)		(1,361,355)		(84,582)		—		(1,476,724)
Cash flows from financing activities:
Proceeds from issuance of Term Loan		1,844,250		—		92,000		—		1,936,250
Proceeds from issuance of 6.375% Notes		520,000		—		—		—		520,000
Proceeds from issuance of 6.625% Notes		570,000		—		—		—		570,000
Payment of 9.5% Notes, including tender and call premium		(1,061,307)		—		—		—		(1,061,307)
Payment of senior credit facilities, excluding ABL revolving credit facility		(556,863)		—		(14,230)		—		(571,093)
Debt issuance costs		(58,714)		—		(2,136)		—		(60,850)
Other debt financing, net		—		—		11,941		—		11,941
Reduction of other debt		—		—		(1,251)		—		(1,251)
ABL revolving credit facility, net		—		—		—		—		—
Capital contribution from parent		28,562		—		—		—		28,562
Cash dividends paid to parent		(88,695)		—		—		—		(88,695)
Share based award tax withholding payments		(20,141)		—		—		—		(20,141)
Advances related to intercompany transactions		(830,082)		626,285		(283,206)		487,003		—
Net cash provided (used) by financing activities		347,010		626,285		(196,882)		487,003		1,263,416
Effect of exchange rate changes on cash and cash equivalents due to Venezuela devaluation		—		—		(1,871)		—		(1,871)
Effect of exchange rate changes on cash and cash equivalents		—		—		(2,647)		—		(2,647)
Net increase (decrease) in cash and cash equivalents		(2,870)		(7,900)		51,117		—		40,347
Cash and cash equivalents, beginning of period		6,729		13,302		137,841		—		157,872
Cash and cash equivalents, end of period	$	3,859	$	5,402	$	188,958	$	—	$	198,219

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Condensed Consolidating Statement of Cash Flows

Year Ended September 30, 2012

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net cash provided (used) by operating activities	$	143,628	$	250,866		258,012		(399,840)	$	252,666
Cash flows from investing activities:
Purchases of property, plant and equipment		(20,586)		(12,595)		(13,628)		—		(46,809)
Acquisition of Black Flag		—		(43,750)		—		—		(43,750)
Acquisition of FURminator, net of cash		—		(139,390)		—		—		(139,390)
Proceeds from sales of property, plant and equipment		135		27		338		—		500
Other investing activities		—		(118)		(1,927)		—		(2,045)
Net cash used by investing activities		(20,451)		(195,826)		(15,217)		—		(231,494)
Cash flows from financing activities:
Proceeds from 6.75% Notes		300,000		—		—		—		300,000
Payment of 12 % Notes, including premium		(270,431)		—		—		—		(270,431)
Proceeds from new 9.5% Notes, including premium		217,000		—		—		—		217,000
Payment of senior credit facilities, excluding ABL revolving credit facility		(155,061)		—		—		—		(155,061)
Debt issuance costs		(11,231)		—		—		—		(11,231)
Other debt financing, net		—		—		392		—		392
Reduction of other debt		(25,000)		—		(4,112)		—		(29,112)
ABL revolving credit facility, net		—		—		—		—		—
Other financing activities		—		(953)		—		—		(953)
Cash dividends paid to parent		(51,450)		—		—		—		(51,450)
Share based award tax withholding payments		(3,936)		—		—		—		(3,936)
Advances related to intercompany transactions		(116,388)		(49,574)		(233,878)		399,840		—
Net cash provided (used) by financing activities		(116,497)		(50,527)		(237,598)		399,840		(4,782)
Effect of exchange rate changes on cash and cash equivalents		—		—		(932)		—		(932)
Net increase (decrease) in cash and cash equivalents		6,680		4,513		4,265		—		15,458
Cash and cash equivalents, beginning of period		49		8,789		133,576		—		142,414
Cash and cash equivalents, end of period	$	6,729	$	13,302	$	137,841	$	—	$	157,872

Schedule II Valuation and Qualifying Accounts [Abstract]

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

Schedule II Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2014

Schedule II Valuation and Qualifying Accounts

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

For the years ended September 30, 2014, September 30, 2013and September 30, 2012

(In thousands)


Column A	Column B		Column C Additions		Column D Deductions				Column E
	Balance at		Charged to						Balance at
	Beginning		Costs and				Other		End of
Descriptions	of Period		Expenses		Deductions		Adjustments		Period
September 30, 2014:
Accounts receivable allowances	$	37,376	$	7,404	$	(2,409)	$	6,270	$	48,641
September 30, 2013:
Accounts receivable allowances	$	21,870	$	15,506	$	—	$	—	$	37,376
September 30, 2012:
Accounts receivable allowances	$	14,128	$	7,742	$	—	$	—	$	21,870

See accompanying Report of Independent Registered Public Accounting Firm

Significant Accounting Policies And Practices (Policy)

12 Months Ended

Sep. 30, 2014

Significant Accounting Policies And Practices [Abstract]

Principles of Consolidation

Fiscal Year End

The Company’s fiscal year ends September 30. References herein to Fiscal 2014, Fiscal 2013 and Fiscal 2012 refer to the fiscal years ended September 30, 2014, 2013 and 2012, respectively.

Revenue Recognition

(b) Revenue Recognition

Use Of Estimates

Cash Equivalents

(d) Cash Equivalents

Concentration Of Credit Risk

(e) Concentrations of Credit Risk and Major Customers

Major Customers

Displays And Fixtures

(f) Displays and Fixtures

Inventories

(g) Inventories

The Company’s inventories are valued at the lower of cost or net realizable value. Cost of inventories is determined using the first-in, first-out (FIFO) method.

Property, Plant And Equipment

(h) Property, Plant and Equipment


Building and improvements	20	-	40	years
Machinery, equipment and other	2	-	15	years

Intangible Assets

(i) Intangible Assets

Intangibles with Indefinite Lives

During Fiscal 2014, Fiscal 2013 and Fiscal 2012, the Company concluded that the fair value of its intangible assets exceeded their carrying value.

Intangibles with Definite or Estimable Useful Lives

Debt Issuance Costs

(j) Debt Issuance Costs

Debt issuance costs are capitalized and amortized to interest expense using the effective interest method over the lives of the related debt agreements.

Accounts Payable

(k) Accounts Payable

Included in accounts payable are book overdrafts, net of deposits on hand, on disbursement accounts that are replenished when checks are presented for payment.

Income Taxes

(l) Income Taxes

Foreign Currency Translation

(m) Foreign Currency Translation

Shipping And Handling Costs

(n) Shipping and Handling Costs

Advertising Costs

(o) Advertising Costs

Research And Development Costs

(p) Research and Development Costs

Research and development costs are charged to expense in the period they are incurred.

Environmental Expenditures

(q) Environmental Expenditures

Comprehensive (Loss) Income

(r) Comprehensive Income (Loss)

For information pertaining to the reclassification of unrealized gains and losses on derivative instruments, see Note 7, “Derivative Financial Instruments.”

The following is a roll forward of the amounts recorded in AOCI:




	Fiscal 2014		Fiscal 2013		Fiscal 2012
Foreign Currency Translation Adjustments:
Beginning balance	$	(7,050)	$	(225)	$	8,377
Gross change before reclassification adjustment		(32,528)		(6,622)		(8,602)
Gross change after reclassification adjustment	$	(32,528)	$	(6,622)	$	(8,602)
Deferred tax effect		—		—		—
Deferred tax valuation allowance		—		—		—
Other Comprehensive Income (Loss)	$	(32,528)	$	(6,622)	$	(8,602)
Noncontrolling interest		(61)		203		—
Comprehensive income (loss) attributable to controlling interest	$	(39,517)	$	(7,050)	$	(225)

Derivative Hedging Instruments:
Beginning balance	$	(2,291)	$	218	$	(1,327)
Gross change before reclassification adjustment		13,154		(2,013)		(1,824)
Net reclassification adjustment for (gains) losses included in earnings		2,557		(920)		3,097
Gross change after reclassification adjustment	$	15,711	$	(2,933)	$	1,273
Deferred tax effect		(4,225)		(234)		(636)
Deferred tax valuation allowance		45		658		908
Other Comprehensive Income (Loss)	$	11,531	$	(2,509)	$	1,545
Ending balance		9,240	$	(2,291)	$	218

Defined Benefit Pension Plans:
Beginning balance	$	(29,180)	$	(33,428)	$	(21,496)
Gross change before reclassification adjustment		(6,600)		8,097		(15,682)
Net reclassification adjustment for losses included in Cost of goods sold		582		1,571		900
Net reclassification adjustment for (gains) losses included in Selling expenses		295		(584)		—
Net reclassification adjustment for losses included in General and administrative expenses		491		373		—
Gross change after reclassification adjustment	$	(5,232)	$	9,457	$	(14,782)
Deferred tax effect		2,954		(5,123)		3,632
Deferred tax valuation allowance		(1,339)		(86)		(782)
Other Comprehensive Income (Loss)	$	(3,617)	$	4,248	$	(11,932)
Ending balance	$	(32,797)	$	(29,180)	$	(33,428)

Total Other Comprehensive Income (Loss), net of tax	$	(24,614)	$	(4,883)	$	(18,989)

Total ending AOCI	$	(63,074)	$	(38,521)	$	(33,435)

Stock Compensation

(s) Stock Compensation


		Weighted
		Average		Fair Value
		Grant Date		at Grant
Restricted Stock Awards	Shares	Fair Value		Date
Restricted stock awards at September 30, 2011	123		24.20	$	2,977
Vested	(110)		23.75		(2,613)
Restricted stock awards at September 30, 2012	13	$	28.00	$	364
Vested	(13)		28.00		(364)
Restricted stock awards at September 30, 2013	—	$	—	$	—
Vested	—		—		—
Restricted stock awards at September 30, 2014	—	$	—	$	—



		Weighted
		Average		Fair Value
		Grant Date		at Grant
Restricted Stock Units	Shares	Fair Value		Date
Non-vested restricted stock units at September 30, 2011	1,629	$	29.00	$	47,236
Granted	745		27.43		20,439
Forfeited	(57)		28.49		(1,624)
Vested	(386)		28.81		(11,120)
Non-vested restricted stock units at September 30, 2012	1,931	$	28.45	$	54,931
Granted	678		46.18		31,307
Forfeited	(302)		30.36		(9,168)
Vested	(1,206)		28.19		(34,003)
Non-vested restricted stock units at September 30, 2013	1,101	$	39.12	$	43,067
Granted	641		75.82		48,602
Forfeited	(6)		69.33		(416)
Vested	(932)		39.34		(36,663)
Non-vested restricted stock units at September 30, 2014	804	$	67.90	$	54,590

Restructuring And Related Charges

(t) Restructuring and Related Charges

(See also Note 14, “Restructuring and Related Charges,” for a more complete discussion of restructuring initiatives and related costs).

Significant Accounting Policies And Practices (Tables)

12 Months Ended

Sep. 30, 2014

Significant Accounting Policies And Practices [Abstract]

Depriciable Lives By Major Classification


Building and improvements	20	-	40	years
Machinery, equipment and other	2	-	15	years

Schedule of Accumulated Other Comprehensive Income (Loss)




	Fiscal 2014		Fiscal 2013		Fiscal 2012
Foreign Currency Translation Adjustments:
Beginning balance	$	(7,050)	$	(225)	$	8,377
Gross change before reclassification adjustment		(32,528)		(6,622)		(8,602)
Gross change after reclassification adjustment	$	(32,528)	$	(6,622)	$	(8,602)
Deferred tax effect		—		—		—
Deferred tax valuation allowance		—		—		—
Other Comprehensive Income (Loss)	$	(32,528)	$	(6,622)	$	(8,602)
Noncontrolling interest		(61)		203		—
Comprehensive income (loss) attributable to controlling interest	$	(39,517)	$	(7,050)	$	(225)

Derivative Hedging Instruments:
Beginning balance	$	(2,291)	$	218	$	(1,327)
Gross change before reclassification adjustment		13,154		(2,013)		(1,824)
Net reclassification adjustment for (gains) losses included in earnings		2,557		(920)		3,097
Gross change after reclassification adjustment	$	15,711	$	(2,933)	$	1,273
Deferred tax effect		(4,225)		(234)		(636)
Deferred tax valuation allowance		45		658		908
Other Comprehensive Income (Loss)	$	11,531	$	(2,509)	$	1,545
Ending balance		9,240	$	(2,291)	$	218

Defined Benefit Pension Plans:
Beginning balance	$	(29,180)	$	(33,428)	$	(21,496)
Gross change before reclassification adjustment		(6,600)		8,097		(15,682)
Net reclassification adjustment for losses included in Cost of goods sold		582		1,571		900
Net reclassification adjustment for (gains) losses included in Selling expenses		295		(584)		—
Net reclassification adjustment for losses included in General and administrative expenses		491		373		—
Gross change after reclassification adjustment	$	(5,232)	$	9,457	$	(14,782)
Deferred tax effect		2,954		(5,123)		3,632
Deferred tax valuation allowance		(1,339)		(86)		(782)
Other Comprehensive Income (Loss)	$	(3,617)	$	4,248	$	(11,932)
Ending balance	$	(32,797)	$	(29,180)	$	(33,428)

Total Other Comprehensive Income (Loss), net of tax	$	(24,614)	$	(4,883)	$	(18,989)

Total ending AOCI	$	(63,074)	$	(38,521)	$	(33,435)

Activity In The Company's Non-Vested Restricted Stock Units


		Weighted
		Average		Fair Value
		Grant Date		at Grant
Restricted Stock Awards	Shares	Fair Value		Date
Restricted stock awards at September 30, 2011	123		24.20	$	2,977
Vested	(110)		23.75		(2,613)
Restricted stock awards at September 30, 2012	13	$	28.00	$	364
Vested	(13)		28.00		(364)
Restricted stock awards at September 30, 2013	—	$	—	$	—
Vested	—		—		—
Restricted stock awards at September 30, 2014	—	$	—	$	—



		Weighted
		Average		Fair Value
		Grant Date		at Grant
Restricted Stock Units	Shares	Fair Value		Date
Non-vested restricted stock units at September 30, 2011	1,629	$	29.00	$	47,236
Granted	745		27.43		20,439
Forfeited	(57)		28.49		(1,624)
Vested	(386)		28.81		(11,120)
Non-vested restricted stock units at September 30, 2012	1,931	$	28.45	$	54,931
Granted	678		46.18		31,307
Forfeited	(302)		30.36		(9,168)
Vested	(1,206)		28.19		(34,003)
Non-vested restricted stock units at September 30, 2013	1,101	$	39.12	$	43,067
Granted	641		75.82		48,602
Forfeited	(6)		69.33		(416)
Vested	(932)		39.34		(36,663)
Non-vested restricted stock units at September 30, 2014	804	$	67.90	$	54,590

Acquisition And Integration Related Charges




	2014		2013		2012
Russell Hobbs
Legal and professional fees		9		39		1,495
Integration costs		2,421	$	3,452	$	10,168
Employee termination charges		30		217		3,900
Russell Hobbs Acquisition and integration related charges	$	2,460	$	3,708	$	15,563
HHI Business
Legal and professional fees		2,192		27,712		—
Integration costs		8,691		8,864		—
Employee termination charges		155		356		—
HHI Business Acquisition and integration related charges	$	11,038	$	36,932	$	—
Liquid Fence		3,475		—		—
Shaser		930		4,828		—
FURminator		53		2,270		7,938
Black Flag		—		154		3,379
Other		2,146		553		4,186
Total Acquisition and integration related charges	$	20,102	$	48,445	$	31,066

Inventories (Tables)

12 Months Ended

Sep. 30, 2014

Inventories [Abstract]

Inventories At Lower Of Cost Or Market



	September, 30
	2014		2013
Raw materials	$	104,129	$	97,290
Work-in-process		35,259		40,626
Finished goods		485,147		495,007
	$	624,535	$	632,923

Property, Plant And Equipment (Tables)

12 Months Ended

Sep. 30, 2014

Property, Plant And Equipment [Abstract]

Property, Plant And Equipment


	September, 30
	2014		2013
Land, buildings and improvements	$	159,811	$	164,654
Machinery, equipment and other		402,931		338,335
Capitalized leases		98,461		66,791
Construction in progress		32,199		46,668
	$	693,402	$	616,448
Accumulated depreciation		(264,525)		(203,897)
	$	428,877	$	412,551

Goodwill And Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2014

Goodwill And Intangible Assets [Abstract]

Goodwill And Intangible Assets



	Global		Hardware &
	Batteries &		Home		Global Pet		Home and
	Appliances		Improvement		Supplies		Garden		Total
Goodwill:
Balance at September 30, 2012	$	268,556	$	—	$	237,932	$	187,757	$	694,245
Additions		67,149		717,853		—		1,614		786,616
Effect of translation		(2,205)		(3,129)		1,145		—		(4,189)
Balance at September 30, 2013	$	333,500	$	714,724	$	239,077	$	189,371	$	1,476,672
Additions		—		3,460		—		7,088		10,548
Effect of translation		(6,085)		(8,377)		(3,197)		—		(17,659)
Balance at September 30, 2014	$	327,415	$	709,807	$	235,880	$	196,459	$	1,469,561
Intangible Assets:
Trade Names Not Subject to Amortization
Balance at September 30, 2012	$	545,426	$	—	$	212,142	$	83,500	$	841,068
Additions		—		331,000		—		—		331,000
Effect of translation		1,927		(229)		4,284		—		5,982
Balance at September 30, 2013	$	547,353	$	330,771	$	216,426	$	83,500	$	1,178,050
Additions		—		—		—		5,100		5,100
Effect of translation		(2,804)		(205)		(5,867)		—		(8,876)
Balance at September 30, 2014	$	544,549	$	330,566	$	210,559	$	88,600	$	1,174,274
Intangible Assets Subject to Amortization
Balance at September 30, 2012, net	$	447,112		—	$	264,622	$	162,127	$	873,861
Additions		29,379		158,100		802		—		188,281
Amortization during period		(35,553)		(11,372)		(21,379)		(9,475)		(77,779)
Effect of translation		(162)		(267)		1,182		—		753
Balance at September 30, 2013, net	$	440,776		146,461	$	245,227	$	152,652	$	985,116
Additions		—		—		1,788		21,800		23,588
Amortization during period		(34,998)		(14,758)		(21,578)		(10,394)		(81,728)
Effect of translation		(5,429)		(1,171)		(3,111)		—		(9,711)
Balance at September 30, 2014, net	$	400,349	$	130,532	$	222,326	$	164,058	$	917,265
Total Intangible Assets, net at September 30, 2014	$	944,898	$	461,098	$	432,885	$	252,658	$	2,091,539

Intangible Assets Subject To Amortization



	September 30, 2014		September 30, 2013

Technology Assets Subject to Amortization:
Gross balance	$	192,179	$	172,105
Accumulated amortization		(57,567)		(39,028)
Carrying value, net	$	134,612	$	133,077
Trade Names Subject to Amortization:
Gross balance	$	171,072	$	171,572
Accumulated amortization		(60,997)		(44,660)
Carrying value, net	$	110,075	$	126,912
Customer Relationships Subject to Amortization:
Gross balance	$	877,157	$	885,895
Accumulated amortization		(204,579)		(160,768)
Carrying value, net	$	672,578	$	725,127
Total Intangible Assets, net Subject to Amortization	$	917,265	$	985,116

Amortization Expense




	2014		2013		2012
Proprietary technology amortization	$	18,552	$	16,260	$	9,133
Trade names amortization		16,448		16,587		14,347
Customer relationships amortization		46,728		44,932		40,186
	$	81,728	$	77,779	$	63,666

Debt (Tables)

12 Months Ended

Sep. 30, 2014

Debt [Abstract]

Debt


	September 30, 2014				September 30, 2013

	Amount		Rate		Amount		Rate
Term Loan, due September 4, 2017 (Tranche A)	$	648,383	3.0	%	$	850,000	3.0	%
Term Loan, due September 4, 2019 (Tranche C)		509,850	3.6	%		300,000	3.6	%
CAD Term Loan, due December 17, 2019		34,219	5.1	%		81,397	5.1	%
Term Loan, due December 17, 2019 (Tranche B)		—	—	%		513,312	4.6	%
Euro Term Loan, due September 4, 2019		283,339	3.8	%		—	—	%
6.375% Notes, due November 15, 2020		520,000	6.4	%		520,000	6.4	%
6.625% Notes, due November 15, 2022		570,000	6.6	%		570,000	6.6	%
6.75% Notes, due March 15, 2020		300,000	6.8	%		300,000	6.8	%
ABL Facility, expiring May 24, 2017		—	2.5	%		—	5.7	%
Other notes and obligations		52,404	6.7	%		28,468	8.5	%
Capitalized lease obligations		94,711	6.1	%		67,402	6.2	%
	$	3,012,906			$	3,230,579
Original issuance discounts on debt		(6,213)				(11,716)
Less: current maturities		(112,556)				(102,921)
Long-term debt	$	2,894,137			$	3,115,942

Aggregate Scheduled Maturities Of Debt And Capital Lease Obligations



2015	$	112,556
2016		75,990
2017		559,244
2018		13,049
2019		766,459
Thereafter		1,485,608
	$	3,012,906

Derivative Financial Instruments (Tables)

12 Months Ended

Sep. 30, 2014

Derivative Financial Instruments [Abstract]

Schedule Of Interest Rate Swap Derivatives



	2014			2013
	Notional Amount		Remaining Years	Notional Amount		Remaining Years
Interest rate swaps - fixed	$	300,000	2.5	$	—	—

Outstanding Derivative Contracts Recorded As Assets And Liabilities

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




Asset Derivatives		September 30, 2014		September 30, 2013
Derivatives designated as hedging instruments under ASC 815:
Interest rate contracts	Deferred charges and other	$	631	$	—
Commodity contracts	Receivables—Other		1,276		416
Commodity contracts	Deferred charges and other		—		3
Foreign exchange contracts	Receivables—Other		11,976		1,719
Foreign exchange contracts	Deferred charges and other		345		—
Total asset derivatives designated as hedging instruments under ASC 815			14,228		2,138
Derivatives not designated as hedging instruments under ASC 815:
Foreign exchange contracts	Receivables—Other		508		143
Total asset derivatives		$	14,736	$	2,281

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




Liability Derivatives		September 30, 2014		September 30, 2013
Derivatives designated as hedging instruments under ASC 815:
Interest rate contracts	Other current liabilities	$	1,335	$	—
Interest rate contracts	Accrued interest		440		—
Commodity contracts	Accounts payable		150		450
Foreign exchange contracts	Accounts payable		—		4,577
Foreign exchange contracts	Other long-term liabilities		—		65
Total liability derivatives designated as hedging instruments under ASC 815		$	1,925	$	5,092
Derivatives not designated as hedging instruments under ASC 815:
Commodity contract	Accounts payable	$	45	$	55
Foreign exchange contracts	Accounts payable		149		5,323
Total liability derivatives		$	2,119	$	10,470

Impact Of Derivative Instruments On Condensed Consolidated Statement Of Operations

The following table summarizes the impact of derivative instruments on the accompanying Consolidated Statement of Operations for Fiscal 2014, pretax:

Location of

Gain (Loss)

Recognized in

Amount of

Income on

Gain (Loss)

Derivatives

Recognized in

Amount of

Location of

(Ineffective

Income on

Gain (Loss)

Amount of

Portion and

Derivatives

Recognized in

Reclassified from

Gain (Loss)

Amount

(Ineffective Portion

AOCI on

AOCI into

Reclassified from

Excluded from

and Amount

Derivatives in ASC 815 Cash Flow

Derivatives

Income

AOCI into Income

Effectiveness

Excluded from

Hedging Relationships

(Effective Portion)

Testing)

Effectiveness Testing)

Interest rate contracts

(1,610)

Interest expense

(906)

Interest expense

—

Commodity contracts

1,933

Cost of goods sold

763

Cost of goods sold

(14)

Foreign exchange contracts

147

Net sales

210

Net sales

—

Foreign exchange contracts

12,684

Cost of goods sold

(2,624)

Cost of goods sold

—

Total

13,154

(2,557)

(14)

The following table summarizes the impact of derivative instruments on the accompanying Consolidated Statement of Operations for Fiscal 2013, pretax:

Location of

Gain (Loss)

Recognized in

Amount of

Income on

Gain (Loss)

Derivatives

Recognized in

Amount of

Location of

(Ineffective

Income on

Gain (Loss)

Amount of

Portion and

Derivatives

Recognized in

Reclassified from

Gain (Loss)

Amount

(Ineffective Portion

AOCI on

AOCI into

Reclassified from

Excluded from

and Amount

Derivatives in ASC 815 Cash Flow

Derivatives

Income

AOCI into Income

Effectiveness

Excluded from

Hedging Relationships

(Effective Portion)

Testing)

Effectiveness Testing)

Commodity contracts

(2,615)

Cost of goods sold

(632)

Cost of goods sold

(39)

Foreign exchange contracts

884

Net sales

920

Net sales

—

Foreign exchange contracts

(282)

Cost of goods sold

632

Cost of goods sold

—

Total

(2,013)

920

(39)

The following table summarizes the impact of derivative instruments on the accompanying Consolidated Statement of Operations for Fiscal 2012, pretax:

Location of

Gain (Loss)

Recognized in

Amount of

Income on

Gain (Loss)

Derivatives

Recognized in

Amount of

Location of

(Ineffective

Income on

Gain (Loss)

Amount of

Portion and

Derivatives

Recognized in

Reclassified from

Gain (Loss)

Amount

(Ineffective Portion

AOCI on

AOCI into

Reclassified from

Excluded from

and Amount

Derivatives in ASC 815 Cash Flow

Derivatives

Income

AOCI into Income

Effectiveness

Excluded from

Hedging Relationships

(Effective Portion)

Testing)

Effectiveness Testing)

Commodity contracts

1,606

Cost of goods sold

(1,148)

Cost of goods sold

Interest rate contracts

Interest expense

(864)

Interest expense

—

Foreign exchange contracts

Net sales

(474)

Net sales

—

Foreign exchange contracts

(3,506)

Cost of goods sold

(611)

Cost of goods sold

—

Total

(1,824)

(3,097)

Gains (Losses) Recognized In Earnings



	Amount of Gain (Loss)
	Recognized in						Location of Gain (Loss)
Derivatives Not Designated as	Income on Derivatives						Recognized in
Hedging Instruments Under ASC 815	2014		2013		2012		Income on Derivatives
Commodity contracts	$	(99)	$	(55)	$	—	Cost of goods sold
Foreign exchange contracts		3,115		(3,597)		5,916	Other expense, net
Total	$	3,016	$	(3,652)	$	5,916

Fair Value Of Financial Instruments (Tables)

12 Months Ended

Sep. 30, 2014

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Net Derivative Portfolio



	Level 1		Level 2		Level 3		Total
Assets:
Interest rate contracts	$	—	$	631	$	—	$	631
Commodity contracts		—		1,276		—		1,276
Foreign exchange contracts		—		12,829		—		12,829
Total Assets	$	—	$	14,736	$	—	$	14,736
Liabilities:
Interest rate contracts	$	—	$	(1,775)	$	—	$	(1,775)
Commodity contracts		—		(195)	$	—		(195)
Foreign exchange contracts		—		(149)		—		(149)
Total Liabilities	$	—	$	(2,119)	$	—	$	(2,119)



	Level 1		Level 2		Level 3		Total
Assets:
Commodity contracts	$	—	$	419	$	—	$	419
Foreign exchange contracts		—		1,862		—		1,862
Total Assets	$	—	$	2,281	$	—	$	2,281
Liabilities:
Commodity contracts	$	—	$	(505)	$	—	$	(505)
Foreign exchange contracts		—		(9,965)		—		(9,965)
Total Liabilities	$	—	$	(10,470)	$	—	$	(10,470)

Carrying Amounts And Fair Values Of Financial Instruments



	September 30, 2014				September 30, 2013

	Carrying				Carrying
	Amount		Fair Value		Amount		Fair Value
Total debt	$	(2,990,873)	$	(3,061,467)	$	(3,218,863)	$	(3,297,411)
Interest swap agreements		(1,144)		(1,144)		—		—
Commodity swap and option agreements		1,081		1,081		(86)		(86)
Foreign exchange forward agreements		12,680		12,680		(8,103)		(8,103)

Schedule of Income Tax Expense Based Upon Components of (Loss) Income from Continuing Operations Before Income Tax

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References+ Details

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax [Abstract]


	2014		2013		2012
Pretax income (loss):
United States	$	83,307	$	(204,365)	$	(61,879)
Outside the United States		192,803		184,214		175,059
Total pretax income (loss)	$	276,110	$	(20,151)	$	113,180

Schedule of Components of Income Tax Expense


	2014		2013		2012
Current:
Federal	$	6,165	$	—	$	—
Foreign		46,578		47,740		38,113
State		4,351		1,274		(361)
Total current	$	57,094	$	49,014	$	37,752
Deferred:
Federal		19,694		(23,397)		20,884
Foreign		(8,186)		2,146		5,190
State		(9,579)		(404)		(3,441)
Total deferred	$	1,929	$	(21,655)	$	22,633
Income tax expense	$	59,023	$	27,359	$	60,385

Schedule of Effective Income Tax Rate Reconciliation


	2014		2013		2012
U.S. Statutory federal income tax expense (benefit)	$	96,638	$	(7,053)	$	39,613
Permanent items		4,643		10,104		8,595
Exempt foreign income		(5,665)		(5,921)		(5,760)
Foreign statutory rate vs. U.S. statutory rate		(23,120)		(19,182)		(15,211)
State income taxes, net of federal expense (benefit)		5,416		(11,686)		(2,164)
Residual tax on foreign earnings		90,939		(6,958)		29,844
FURminator purchase accounting benefit		—		—		(14,511)
HHI Business purchase accounting benefit		—		(49,848)		—
Valuation allowance		(116,482)		111,551		27,007
Unrecognized tax expense (benefit)		529		4,062		(4,386)
Inflationary adjustments		(468)		(245)		(803)
Foreign tax law changes		(7,666)		—		—
Nondeductible share compensation		1,441		1,669		684
Return to provision adjustments and other, net		12,818		866		(2,523)
Income tax expense	$	59,023	$	27,359	$	60,385

Schedule of Deferred Tax Assets and Liabilities


	September 30,
	2014		2013
Current deferred tax assets:
Employee benefits	$	16,487	$	11,372
Restructuring		6,318		7,085
Inventories and receivables		24,906		24,296
Marketing and promotional accruals		15,966		14,146
Other		13,917		22,783
Valuation allowance		(35,725)		(31,864)
Total current deferred tax assets	$	41,869	$	47,818
Current deferred tax liabilities:
Inventories and receivables		(745)		(2,748)
Unrealized gains		(1,179)		(373)
Other		(6,018)		(11,738)
Total current deferred tax liabilities	$	(7,942)	$	(14,859)
Net current deferred tax assets	$	33,927	$	32,959
Noncurrent deferred tax assets:
Employee benefits	$	40,523	$	35,376
Restructuring and purchase accounting		712		340
Net operating loss and credit carry forwards		502,089		663,610
Prepaid royalty		6,582		6,956
Property, plant and equipment		7,040		9,692
Unrealized losses		279		2,136
Long-term debt		49		668
Intangibles		6,737		3,917
Other		5,217		5,268
Valuation allowance		(290,941)		(416,973)
Total noncurrent deferred tax assets	$	278,287	$	310,990
Noncurrent deferred tax liabilities:
Property, plant, and equipment		(22,634)		(27,478)
Unrealized gains		(20,012)		(13,126)
Intangibles		(728,018)		(735,506)
Taxes on unremitted foreign earnings		(2,648)		(18,581)
Other		(8,173)		(9,073)
Total noncurrent deferred tax liabilities	$	(781,485)	$	(803,764)
Net noncurrent deferred tax liabilities	$	(503,198)	$	(492,774)
Net current and noncurrent deferred tax liabilities	$	(469,271)	$	(459,815)

Schedule of Unrecognized Tax Benefits Roll Forward


Unrecognized tax benefits at September 30, 2011	$	9,013
Gross increase – tax positions in prior period		773
Gross decrease – tax positions in prior period		(1,308)
Gross increase – tax positions in current period		776
Settlements		(1,737)
Lapse of statutes of limitations		(1,640)
Unrecognized tax benefits at September 30, 2012	$	5,877
Gross increase – tax positions in prior period		9,104
Gross decrease – tax positions in prior period		(327)
Gross increase – tax positions in current period		516
Settlements		(15)
Lapse of statutes of limitations		(1,348)
Unrecognized tax benefits at September 30, 2013	$	13,807
Gross increase – tax positions in prior period		1,548
Gross decrease – tax positions in prior period		(1,380)
Gross increase – tax positions in current period		714
Settlements		(2,515)
Lapse of statutes of limitations		(841)
Unrecognized tax benefits at September 30, 2014	$	11,333

Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2014

Employee Benefit Plans [Abstract]

Additional Information on Pension and Other Postretirement Benefit Plans


	Pension and Deferred
	Compensation Benefits									Other Benefits
	2014				2013					2014		2013
Changes in benefit obligation
Benefit obligation, beginning of year	$			256,142		$			240,806	$	403	$	566
Liabilities assumed through acquisitions				—					14,716		—		—
Service cost				3,191					3,061		—		9
Interest cost				10,361					9,886		18		22
Actuarial (gain) loss				12,923					1,851		7		(58)
Participant contributions				34					59		—		—
Curtailments				—					(1,507)		—		(135)
Benefits paid				(9,694)					(15,925)		(1)		(1)
Foreign currency exchange rate changes				(5,940)					3,195				—
Benefit obligation, end of year	$			267,017		$			256,142	$	427	$	403
Changes in plan assets
Fair value of plan assets, beginning of year	$			175,484		$			153,927	$	—	$	—
Assets acquired through acquisitions				—					6,680		—		—
Actual return on plan assets				12,487					16,759		—		—
Employer contributions				12,985					12,316		1		1
Employee contributions				34					59		—		—
Benefits paid				(9,694)					(15,925)		(1)		(1)
Foreign currency exchange rate changes				(2,434)					1,668				—
Fair value of plan assets, end of year	$			188,862		$			175,484	$	—	$	—
Accrued Benefit Cost	$			(78,155)		$			(80,658)	$	(427)	$	(403)
Range of assumptions:
Discount rate		2.0%	-	13.5%			1.8%	-	13.0%		4.7%		4.7%
Expected return on plan assets		2.0%	-	7.5%			3.6%	-	7.8%		N/A		N/A
Rate of compensation increase		2.3%	-	5.5%			2.3%	-	5.5%		N/A		N/A

Schedule of Components of Net Periodic (Benefit) Cost


	Pension and Deferred
	Compensation Benefits						Other Benefits
	2014		2013		2012		2014		2013		2012
Components of net periodic benefit cost
Service cost	$	3,191	$	3,061	$	2,048	$	—	$	9	$	12
Interest cost		10,361		9,886		10,593		18		22		27
Expected return on assets		(9,894)		(8,667)		(8,225)		—		—		—
Amortization of prior year service cost		—		—		72		—		—		—
Curtailment gain		(93)		(752)		—		—		—		—
Recognized net actuarial (gain) loss		1,461		2,112		828		—		8		(54)
Net periodic benefit cost (benefit)	$	5,026	$	5,640	$	5,316	$	18	$	39	$	(15)

Schedule of Allocation of Pension Plan Assets


	Weighted Average
	Allocation
	Target				Actual
Asset Category	2014				2014		2013
Equity Securities	0	-	60	%	25	%	47	%
Fixed Income Securities	0	-	40	%	27	%	21	%
Other	0	-	100	%	48	%	32	%
Total	100%				100	%	100	%

Schedule of Fair Value of Pension Plan Assets


	Level 1		Level 2		Level 3		Total
Defined Benefit Plan Assets:
Equity Securities
U.S. equity securities	$	19,949	$	7,098	$	—	$	27,047
Foreign equity securities		11,100		7,551		—		18,651
Debt Securities
U.S. bonds		4,026		15,196		—		19,222
Foreign bonds		3,131		20,463		—		23,594
Foreign government bonds		—		8,565		—		8,565
Real estate		1,254		5,889		—		7,143
Life insurance contracts		—		37,734		—		37,734
Other		—		38,688		—		38,688
Foreign cash & cash equivalents		6,368		1,850		—		8,218
Total Defined Benefit Plan Assets	$	45,828	$	143,034	$	—	$	188,862

The following table sets forth the fair value of the Company’s pension plan assets as of September 30, 2013 segregated by level within the fair value hierarchy.


	Level 1		Level 2		Level 3		Total
Defined Benefit Plan Assets:
Equity Securities
U.S. equity securities	$	18,497	$	15,458	$	—	$	33,955
Foreign equity securities		10,792		37,641		—		48,433
Debt Securities
U.S. bonds		2,279		15,578		—		17,857
Foreign bonds		—		10,688		—		10,688
Foreign government bonds		—		7,994		—		7,994
Real estate		1,204		5,391		—		6,595
Life insurance contracts		—		37,690		—		37,690
Other		—		355		—		355
Foreign cash & cash equivalents		6,658		5,259		—		11,917
Total Defined Benefit Plan Assets	$	39,430	$	136,054	$	—	$	175,484

Schedule of Expected Future Pension Benefit Payments


2015	$	12,288
2016		10,548
2017		10,743
2018		11,244
2019		12,275
2020-2024		65,315

Segment Information (Tables)

12 Months Ended

Sep. 30, 2014

Segment Information [Abstract]

Net Sales to External Customers


	2014		2013		2012
Consumer batteries	$	957,837	$	931,647	$	948,652
Small appliances		730,783		740,289		771,568
Electric shaving and grooming		278,315		276,783		279,468
Electric personal care		263,775		254,858		250,251
Global Batteries & Appliances		2,230,710		2,203,577		2,249,939
Hardware & Home Improvement		1,165,996		869,631		—
Global Pet Supplies		600,537		621,834		615,508
Home and Garden		431,866		390,539		386,988
Total segments	$	4,429,109	$	4,085,581	$	3,252,435

Depreciation and Amortization


	2014		2013		2012
Global Batteries & Appliances	$	73,077	$	67,229	$	63,618
Hardware & Home Improvement		40,388		31,364		—
Global Pet Supplies		31,565		29,615		27,702
Home and Garden Business		12,600		11,685		13,296
Total segments		157,630		139,893		104,616
Corporate		—		—		—
Total Depreciation and amortization	$	157,630	$	139,893	$	104,616

Segment Profit



	2014		2013		2012
Global Batteries & Appliances	$	256,524	$	237,544	$	244,442
Hardware & Home Improvement		172,217		88,668		—
Global Pet Supplies		82,371		91,080		85,866
Home and Garden		89,255		78,483		73,609
Total segments		600,367		495,775		403,917
Corporate expense		72,856		60,444		47,204
Acquisition and integration related charges		20,102		48,445		31,066
Restructuring and related charges		22,895		34,012		19,591
Interest expense		202,118		369,519		191,998
Other expense, net		6,286		3,506		878
Income (loss) from continuing operations before income taxes	$	276,110	$	(20,151)	$	113,180

Segment Total Assets

Segment total assets


	September 30,
	2014		2013
Global Batteries & Appliances	$	2,152,003	$	2,360,733
Hardware & Home Improvement		1,629,020		1,735,629
Global Pet Supplies		890,372		948,832
Home and Garden		526,596		500,559
Total segment assets		5,197,991		5,545,753
Corporate		313,357		73,291
Total assets at period end	$	5,511,348	$	5,619,044

Capital Expenditures


	2014		2013		2012
Global Batteries & Appliances	$	40,347	$	47,928	$	36,271
Hardware & Home Improvement		21,167		23,385		—
Global Pet Supplies		5,267		8,268		7,447
Home and Garden Business		6,566		2,395		3,091
Total segments		73,347		81,976		46,809
Corporate		—		—		—
Total Capital expenditures	$	73,347	$	81,976	$	46,809

Geographic Disclosures-Net Sales to External Customers


	2014		2013		2012
United States	$	2,640,698	$	2,411,409	$	1,772,138
Outside the United States		1,788,411		1,674,172		1,480,297
Total net sales to external customers	$	4,429,109	$	4,085,581	$	3,252,435

Geographic Disclosures-Long-lived Assets

Geographic Disclosures—Property, plant and equipment, net


	September 30,
	2014		2013
United States	$	253,234	$	230,866
Outside the United States		175,643		181,685
Long-lived assets at year end	$	428,877	$	412,551

Commitments And Contingencies (Tables)

12 Months Ended

Sep. 30, 2014

Commitments and Contingencies [Abstract]

Schedule of Future Minimum Rental Commitments Under Operating Leases


2015	$	37,202
2016		33,246
2017		28,373
2018		19,034
2019		14,361
Thereafter		31,872
Total minimum lease payments	$	164,088

Restructuring And Related Charges (Tables)

12 Months Ended

Sep. 30, 2014

Restructuring and Related Cost [Abstract]

Restructuring And Related Charges Incurred, By Segment



	2014		2013		2012
Cost of goods sold:
Global Batteries & Appliances	$	648	$	1,143	$	5,094
Hardware & Home Improvement		2,641		6,246		—
Global Pet Supplies		424		2,595		4,741
Total restructuring and related charges in cost of goods sold	$	3,713	$	9,984	$	9,835
Operating expenses:
Global Batteries & Appliances	$	10,458	$	13,627	$	2,487
Hardware & Home Improvement		5,628		—		—
Global Pet Supplies		2,563		8,556		5,395
Home and Garden		—		598		912
Corporate		533		1,247		962
Total restructuring and related charges in operating expenses	$	19,182	$	24,028	$	9,756
Total restructuring and related charges	$	22,895	$	34,012	$	19,591

Restructuring Reserve Accrual



	2014		2013		2012
Cost of goods sold:
Global Expense Rationalization initiatives:
Termination benefits	$	971	$	2	$	—
Other associated costs		37		—		—
Global Cost Reduction initiatives:
Termination benefits		2		228		2,941
Other associated costs		62		3,330		6,894
Other restructuring initiatives:
Termination benefits		—		146		—
Other associated costs		2,641		6,278		—
Total included in cost of goods sold	$	3,713	$	9,984	$	9,835
Costs included in operating expenses:
HHI Business Rationalization initiatives:
Termination benefits	$	4,511	$	—	$	—
Global Expense Rationalization initiatives:
Termination benefits		5,497		10,259		—
Other associated costs		6,868		1,056		—
Global Cost Reduction initiatives:
Termination benefits		244		6,351		3,079
Other associated costs		1,010		6,443		5,776
Other restructuring initiatives:
Other associated costs		1,052		(81)		901
Total included in operating expenses	$	19,182	$	24,028	$	9,756
Total restructuring and related charges	$	22,895	$	34,012	$	19,591

Global Expense Rationalization Initiatives [Member]

Restructuring and Related Cost [Abstract]

Restructuring And Related Charges Incurred, By Segment



	Global
	Batteries &		Global Pet
	Appliances		Supplies		Corporate		Total
Restructuring and related charges during fiscal 2014	$	11,072	$	1,768	$	533	$	13,373
Restructuring and related charges since initiative inception	$	21,142	$	1,768	$	1,781	$	24,691
Total future restructuring and related charges expected	$	13,483	$	5,748	$	2,495	$	21,726

Restructuring Reserve Accrual



	Termination		Other
	Benefits		Costs		Total
Accrual balance at September 30, 2013	$	7,320	$	(35)	$	7,285
Provisions		3,462		1,490		4,952
Cash expenditures		(7,041)		—		(7,041)
Non-cash items		303		(26)		277
Accrual balance at September 30, 2014	$	4,044	$	1,429	$	5,473
Expensed as incurred (A)	$	3,006	$	5,415	$	8,421

______________________________

(A)

Consists of amounts not impacting the accrual for restructuring and related charges.

Global Cost Reduction Initiative [Member]

Restructuring and Related Cost [Abstract]

Restructuring And Related Charges Incurred, By Segment



	Global
	Batteries &		Global Pet		Home and
	Appliances		Supplies		Garden		Corporate		Total
Restructuring and related charges during fiscal 2014	$	99	$	1,219	$	—	$	—	$	1,318
Restructuring and related charges since initiative inception	$	25,512	$	49,368	$	18,219	$	7,591	$	100,690
Total future restructuring and related charges expected	$	767	$	3,618	$	—	$	—	$	4,385

Restructuring Reserve Accrual



	Termination		Other
	Benefits		Costs		Total
Accrual balance at September 30, 2013	$	4,927	$	424	$	5,351
Provisions		232		2		234
Cash expenditures		(3,541)		(741)		(4,282)
Non-cash items		(289)		475		186
Accrual balance at September 30, 2014	$	1,329	$	160	$	1,489
Expensed as incurred (A)	$	17	$	1,067	$	1,084

______________________________

Consists of amounts not impacting the accrual for restructuring and related charges.

Acquisitions (Tables)

12 Months Ended

Sep. 30, 2014

Liquid Fence [Member]

Preliminary Fair Values Recorded For Assets Acquired And Liabilities Assumed

Consideration Paid



Cash paid to seller at close	$	24,800
Promissory note due to seller		9,500
Contingent consideration		1,500
Working capital adjustment		45
Purchase price	$	35,845



Cash	$	46
Accounts receivable		1,152
Inventories		2,188
Property, plant and equipment, net		59
Intangible assets		26,900
Total assets acquired	$	30,345
Total liabilities assumed		1,588
Total identifiable net assets less goodwill		28,757
Goodwill		7,088
Total identifiable net assets	$	35,845

HHI Business [Member]

Supplemental Pro Forma Information



	2013		2012
Net sales:
Reported Net sales	$	4,085,581	$	3,252,435
HHI Business adjustment (1)		191,777		973,648
Pro forma Net sales	$	4,277,358	$	4,226,083

Net (loss) income:
Reported Net (loss) income (2) (3)	$	(47,510)	$	52,795
HHI Business adjustment (1)		4,942		76,120
Pro forma Net (loss) income	$	(42,568)	$	128,915

(1)

(2)

(3)

Quarterly Results (Tables)

12 Months Ended

Sep. 30, 2014

Quarterly Results [Abstract]

Schedule of Quarterly Results

Fiscal 2014:


	Quarter Ended
	September 30, 2014		June 29, 2014		March 30, 2014		December 29, 2013
Net sales	$	1,178,312	$	1,128,509	$	1,021,688	$	1,100,600
Gross profit		411,001		417,037		359,624		381,207
Net income		48,655		78,614		34,897		54,921

Fiscal 2013:


	Quarter Ended
	September 30, 2013		June 30, 2013		March 31, 2013		December 30, 2012
Net sales	$	1,137,732	$	1,089,825	$	987,756	$	870,268
Gross profit		396,493		382,759		322,904		288,156
Net income (loss)		(36,657)		36,761		(40,523)		(7,091)

Consolidating Financial Statements (Tables)

12 Months Ended

Sep. 30, 2014

Consolidating Financial Statements [Abstract]

Condensed Consolidating Statement Of Operations

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Operations

Year Ended September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net sales	$	626,671	$	2,141,371	$	2,449,371	$	(788,304)	$	4,429,109
Cost of goods sold		447,663		1,434,430		1,762,717		(788,283)		2,856,527
Restructuring and related charges		—		2,641		1,072		—		3,713
Gross profit		179,008		704,300		685,582		(21)		1,568,869
Operating expenses:
Selling		76,609		268,463		333,746		(666)		678,152
General and administrative		60,481		168,975		89,589		19		319,064
Research and development		22,290		11,977		13,588		—		47,855
Acquisition and integration related charges		11,705		8,275		122		—		20,102
Restructuring and related charges		8,381		4,055		6,746		—		19,182
		179,466		461,745		443,791		(647)		1,084,355
Operating income (loss)		(458)		242,555		241,791		626		484,514
Interest expense		172,193		(67)		29,995		(3)		202,118
Other (income) expense, net		(213,726)		(163,776)		3,972		379,816		6,286
Income from continuing operations before income taxes		41,075		406,398		207,824		(379,187)		276,110
Income tax expense (benefit)		(176,012)		194,594		40,054		387		59,023
Net income (loss)		217,087		211,804		167,770		(379,574)		217,087
Less: Net loss attributable to non-controlling interest		325		325		325		(650)		325
Net income (loss) attributable to controlling interest	$	216,762	$	211,479	$	167,445	$	(378,924)	$	216,762

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Operations

Year Ended September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net sales	$	638,651	$	1,178,218	$	3,123,312	$	(854,600)	$	4,085,581
Cost of goods sold		463,854		799,935		2,274,461		(852,965)		2,685,285
Restructuring and related charges		—		2,429		7,555		—		9,984
Gross profit		174,797		375,854		841,296		(1,635)		1,390,312
Operating expenses:
Selling		73,366		143,796		420,704		(908)		636,958
General and administrative		74,092		85,131		125,453		(3)		284,673
Research and development		17,712		10,139		15,483		—		43,334
Acquisition and integration related charges		35,291		4,666		8,488		—		48,445
Restructuring and related charges		4,264		11,014		8,750		—		24,028
		204,725		254,746		578,878		(911)		1,037,438
Operating income		(29,928)		121,108		262,418		(724)		352,874
Interest expense		346,600		2,919		19,990		10		369,519
Other (income) expense, net		(248,627)		(180,790)		7,804		425,119		3,506
(Loss) income from continuing operations before income taxes		(127,901)		298,979		234,624		(425,853)		(20,151)
Income tax expense (benefit)		(80,391)		47,000		60,893		(143)		27,359
Net income (loss)		(47,510)		251,979		173,731		(425,710)		(47,510)
Less: Net income (loss) attributable to non-controlling interest		(140)		(140)		(140)		280		(140)
Net income (loss) attributable to controlling interest	$	(47,370)	$	252,119	$	173,871	$	(425,990)	$	(47,370)

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Operations

Year Ended September 30, 2012

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net sales	$	668,127	$	1,214,406	$	1,884,685	$	(514,783)	$	3,252,435
Cost of goods sold		486,733		850,869		1,304,001		(514,681)		2,126,922
Restructuring and related charges		—		4,712		5,123		—		9,835
Gross profit		181,394		358,825		575,561		(102)		1,115,678
Operating expenses:
Selling		75,870		153,352		292,934		(965)		521,191
General and administrative		53,723		80,051		80,739		9		214,522
Research and development		18,943		10,345		3,799		—		33,087
Acquisition and integration related charges		12,676		13,109		5,281		—		31,066
Restructuring and related charges		1,794		5,500		2,462		—		9,756
		163,006		262,357		385,215		(956)		809,622
Operating income		18,388		96,468		190,346		854		306,056
Interest expense		172,772		6,302		12,923		1		191,998
Other (income) expense, net		(181,428)		(121,935)		468		303,773		878
Income (loss) from continuing operations before income taxes		27,044		212,101		176,955		(302,920)		113,180
Income tax expense (benefit)		(25,751)		39,758		46,068		310		60,385
Net income (loss)		52,795		172,343		130,887		(303,230)		52,795
Less: Net income (loss) attributable to non-controlling interest		—		—		—		—		—
Net income (loss) attributable to controlling interest	$	52,795	$	172,343	$	130,887	$	(303,230)	$	52,795

Condensed Consolidating Statement Of Comprehensive Income

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Comprehensive Income

Year Ended September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net income (loss)	$	217,087	$	211,804	$	167,770	$	(379,574)	$	217,087
Other comprehensive income (loss), net of tax:
Foreign currency translation		(32,528)		(32,725)		(33,582)		66,307		(32,528)
Unrealized gain on derivative instruments		11,531		11,435		11,628		(23,063)		11,531
Defined benefit pension loss		(3,617)		(95)		(95)		190		(3,617)
Other comprehensive income (loss)		(24,614)		(21,385)		(22,049)		43,434		(24,614)
Comprehensive income (loss)		192,473		190,419		145,721		(336,140)		192,473
Less: Comprehensive income (loss) attributable to non-controlling interest		347		303		303		(606)		347
Comprehensive income (loss) attributable to controlling interest	$	192,126	$	190,116	$	145,418	$	(335,534)	$	192,126

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Comprehensive Income

Year Ended September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net income (loss)	$	(47,510)	$	251,979	$	173,731	$	(425,710)	$	(47,510)
Other comprehensive income (loss), net of tax:
Foreign currency translation		(6,622)		(6,340)		(5,847)		12,187		(6,622)
Unrealized gain (loss) on derivative instruments		(2,509)		(1,447)		(1,447)		2,894		(2,509)
Defined benefit pension gain		4,247		(3,916)		(3,916)		7,833		4,248
Other comprehensive income (loss)		(4,884)		(11,703)		(11,210)		22,914		(4,883)
Comprehensive income (loss)		(52,394)		240,276		162,521		(402,796)		(52,393)
Less: Comprehensive income (loss) attributable to non-controlling interest		63		63		63		(126)		63
Comprehensive income (loss) attributable to controlling interest	$	(52,457)	$	240,213	$	162,458	$	(402,670)	$	(52,456)

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Consolidating Statement of Comprehensive Income

Year Ended September 30, 2012

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net (loss) income	$	52,795	$	172,343	$	130,887	$	(303,230)	$	52,795
Other comprehensive income, net of tax:
Foreign currency translation		(8,601)		(8,376)		(7,380)		15,755		(8,602)
Unrealized gain (loss) on derivative instruments		1,545		(731)		(731)		1,462		1,545
Defined benefit pension gain		(11,933)		(5,388)		(10,003)		15,392		(11,932)
Other comprehensive income		(18,989)		(14,495)		(18,114)		32,609		(18,989)
Comprehensive (loss) income		33,806		157,848		112,773		(270,621)		33,806
Less: Comprehensive loss attributable to non-controlling interest		—		—		—		—		—
Comprehensive (loss) income attributable to controlling interest	$	33,806	$	157,848	$	112,773	$	(270,621)	$	33,806

Condensed Consolidating Statement Of Cash Flows

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Condensed Consolidating Statement of Cash Flows

Year Ended September 30, 2014

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net cash provided (used) by operating activities	$	616,522	$	114,425	$	(269,349)	$	(26,903)	$	434,695
Cash flows from investing activities:
Purchases of property, plant and equipment		(23,174)		(26,384)		(23,789)		—		(73,347)
Acquisition of Liquid Fence		—		(27,629)		—		—		(27,629)
Proceeds from sales of property, plant and equipment		78		60		9,065		—		9,203
Other investing activities		—		(1,788)		—		—		(1,788)
Net cash used by investing activities		(23,096)		(55,741)		(14,724)		—		(93,561)
Cash flows from financing activities:
Proceeds from issuance of Term Loan		214,877		—		308,781		—		523,658
Payment of senior credit facilities, excluding ABL revolving credit facility		(764,874)		—		—		—		(764,874)
Debt issuance costs		(494)		—		(4,917)		—		(5,411)
Other debt financing, net		15,820		—		557		—		16,377
Reduction of other debt		—		—		(6,030)		—		(6,030)
Cash dividends paid to parent		(76,951)		—		—		—		(76,951)
Share based award tax withholding payments		(24,972)		—		—		—		(24,972)
Proceeds from (advances related to) intercompany transactions		44,114		(52,870)		(18,147)		26,903		—
Net cash provided (used) by financing activities		(592,480)		(52,870)		280,244		26,903		(338,203)
Effect of exchange rate changes on cash and cash equivalents		—		—		(8,259)		—		(8,259)
Net increase (decrease) in cash and cash equivalents		946		5,814		(12,088)		—		(5,328)
Cash and cash equivalents, beginning of period		3,859		5,402		188,958		—		198,219
Cash and cash equivalents, end of period	$	4,805	$	11,216	$	176,870	$	—	$	192,891

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Condensed Consolidating Statement of Cash Flows

Year Ended September 30, 2013

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net cash provided (used) by operating activities	$	(319,093)	$	727,170		337,099		(487,003)	$	258,173
Cash flows from investing activities:
Purchases of property, plant and equipment		(30,860)		(9,028)		(42,088)		—		(81,976)
Acquisition of Shaser, net of cash acquired						(42,561)		—		(42,561)
Acquisition of the HHI Business, net of cash acquired		—		(1,351,008)		—		—		(1,351,008)
Proceeds from sales of property, plant and equipment		99		12		92		—		203
Other investing activities		(26)		(1,331)		(25)		—		(1,382)
Net cash used by investing activities		(30,787)		(1,361,355)		(84,582)		—		(1,476,724)
Cash flows from financing activities:
Proceeds from issuance of Term Loan		1,844,250		—		92,000		—		1,936,250
Proceeds from issuance of 6.375% Notes		520,000		—		—		—		520,000
Proceeds from issuance of 6.625% Notes		570,000		—		—		—		570,000
Payment of 9.5% Notes, including tender and call premium		(1,061,307)		—		—		—		(1,061,307)
Payment of senior credit facilities, excluding ABL revolving credit facility		(556,863)		—		(14,230)		—		(571,093)
Debt issuance costs		(58,714)		—		(2,136)		—		(60,850)
Other debt financing, net		—		—		11,941		—		11,941
Reduction of other debt		—		—		(1,251)		—		(1,251)
ABL revolving credit facility, net		—		—		—		—		—
Capital contribution from parent		28,562		—		—		—		28,562
Cash dividends paid to parent		(88,695)		—		—		—		(88,695)
Share based award tax withholding payments		(20,141)		—		—		—		(20,141)
Advances related to intercompany transactions		(830,082)		626,285		(283,206)		487,003		—
Net cash provided (used) by financing activities		347,010		626,285		(196,882)		487,003		1,263,416
Effect of exchange rate changes on cash and cash equivalents due to Venezuela devaluation		—		—		(1,871)		—		(1,871)
Effect of exchange rate changes on cash and cash equivalents		—		—		(2,647)		—		(2,647)
Net increase (decrease) in cash and cash equivalents		(2,870)		(7,900)		51,117		—		40,347
Cash and cash equivalents, beginning of period		6,729		13,302		137,841		—		157,872
Cash and cash equivalents, end of period	$	3,859	$	5,402	$	188,958	$	—	$	198,219

SB/RH HOLDINGS, LLC AND SUBSIDIARIES

Condensed Consolidating Statement of Cash Flows

Year Ended September 30, 2012

(Amounts in thousands)



	Parent without
	consolidated		Guarantor		Nonguarantor				Consolidated
	entities		Subsidiaries		Subsidiaries		Eliminations		Total
Net cash provided (used) by operating activities	$	143,628	$	250,866		258,012		(399,840)	$	252,666
Cash flows from investing activities:
Purchases of property, plant and equipment		(20,586)		(12,595)		(13,628)		—		(46,809)
Acquisition of Black Flag		—		(43,750)		—		—		(43,750)
Acquisition of FURminator, net of cash		—		(139,390)		—		—		(139,390)
Proceeds from sales of property, plant and equipment		135		27		338		—		500
Other investing activities		—		(118)		(1,927)		—		(2,045)
Net cash used by investing activities		(20,451)		(195,826)		(15,217)		—		(231,494)
Cash flows from financing activities:
Proceeds from 6.75% Notes		300,000		—		—		—		300,000
Payment of 12 % Notes, including premium		(270,431)		—		—		—		(270,431)
Proceeds from new 9.5% Notes, including premium		217,000		—		—		—		217,000
Payment of senior credit facilities, excluding ABL revolving credit facility		(155,061)		—		—		—		(155,061)
Debt issuance costs		(11,231)		—		—		—		(11,231)
Other debt financing, net		—		—		392		—		392
Reduction of other debt		(25,000)		—		(4,112)		—		(29,112)
ABL revolving credit facility, net		—		—		—		—		—
Other financing activities		—		(953)		—		—		(953)
Cash dividends paid to parent		(51,450)		—		—		—		(51,450)
Share based award tax withholding payments		(3,936)		—		—		—		(3,936)
Advances related to intercompany transactions		(116,388)		(49,574)		(233,878)		399,840		—
Net cash provided (used) by financing activities		(116,497)		(50,527)		(237,598)		399,840		(4,782)
Effect of exchange rate changes on cash and cash equivalents		—		—		(932)		—		(932)
Net increase (decrease) in cash and cash equivalents		6,680		4,513		4,265		—		15,458
Cash and cash equivalents, beginning of period		49		8,789		133,576		—		142,414
Cash and cash equivalents, end of period	$	6,729	$	13,302	$	137,841	$	—	$	157,872

Description Of Business (Details)	12 Months Ended
Description Of Business (Details)	Sep. 30, 2014 segment country
Description Of Business [Abstract]
Number of Countries in which Entity Operates	160
Minimum number of years certain brands have been in existence	80 years
Number of operating segments	4

Significant Accounting Policies And Practices (Narrative) (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended						12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Oct. 21, 2010 2007 Omnibus Equity Plan [Member]	Jun. 30, 2010 2007 Omnibus Equity Plan [Member]	Sep. 30, 2014 2011 Omnibus Equity Award Plan [Member]	Sep. 30, 2014 Minimum [Member]	Sep. 30, 2014 Maximum [Member]	Sep. 30, 2014 Restricted Stock Units (RSUs) [Member]	Sep. 30, 2013 Restricted Stock Units (RSUs) [Member]	Sep. 30, 2012 Restricted Stock Units (RSUs) [Member]	Sep. 30, 2014 Performance Shares [Member]	Sep. 30, 2013 Performance Shares [Member]	Sep. 30, 2014 RSUs - Immediate Vesting [Member]	Sep. 30, 2013 Performance Based RSUs 1 Year Vesting [Member]	Sep. 30, 2013 Performance And Time-Based 1 Year Vesting [Member]	Sep. 30, 2014 Time Based RSUs 1 Year Vesting [Member]	Sep. 30, 2013 Time Based RSUs 1 Year Vesting [Member]	Sep. 30, 2012 Time Based RSUs 1 Year Vesting [Member]	Sep. 30, 2012 Time Based RSUs 1 Year Vesting [Member] Minimum [Member]	Sep. 30, 2012 Time Based RSUs 1 Year Vesting [Member] Maximum [Member]	Sep. 30, 2012 Performance And Time Based Rsus2 Year Vesting [Member]	Sep. 30, 2012 Performance And Time Based RSUs 2 Year Vesting - Performance Based Portion [Member]	Sep. 30, 2012 Performance And Time Based RSUs 2 Year Vesting - Time Based Portion [Member]	Sep. 30, 2014 Outside Of United States [Member] Sales Revenue Net [Member]	Sep. 30, 2013 Outside Of United States [Member] Sales Revenue Net [Member]	Sep. 30, 2012 Outside Of United States [Member] Sales Revenue Net [Member]	Sep. 30, 2014 Major Customer One [Member] customer	Sep. 30, 2014 Major Customer One [Member] Sales Revenue Net [Member]	Sep. 30, 2013 Major Customer One [Member] Sales Revenue Net [Member]	Sep. 30, 2012 Major Customer One [Member] Sales Revenue Net [Member]	Sep. 30, 2014 Major Customer One [Member] Trade Accounts Receivable [Member]	Sep. 30, 2013 Major Customer One [Member] Trade Accounts Receivable [Member]	Sep. 30, 2014 Global Batteries & Appliances [Member]	Sep. 30, 2014 Hardware & Home Improvement [Member]	Sep. 30, 2014 Global Pet Supplies [Member]	Sep. 30, 2014 Home And Garden Business [Member]
Significant Accounting Policies [Line Items]
Number of major customers accounting for a significant percentage of sales volume																													1
Concentration risk percentage																										40.00%	41.00%	46.00%		16.00%	18.00%	23.00%	14.00%	11.00%
Permanent fixtures, estimated useful life								1 year	2 years
Useful lives of intangible assets									20 years
Fair value as percentage over carrying value																																			87.00%	47.00%	80.00%	146.00%
Accumulated (losses) gains related to foreign currency translation adjustments	$ (39,517)	$ (7,050)	$ (225)	$ 8,377
Exchange losses on foreign currency transactions	6,775	(9,388)	(1,654)
Shipping and handling costs	260,321	246,090	198,152
Advertising Expense	21,356	22,971	20,706
Shares that could be issued under Plan					0	600,000	5,626,000
Additional shares authorized							1,000,000
Stock compensation expense										44,903	43,098	25,208
Unrecognized pre-tax compensation cost related to restricted stock units	11,815
Stock compensation expense associated with restricted stock units	44,903	43,098	25,208
Restricted stock units granted		678,000	745,000							641,000			322,000	652,000	193,000	90,000	562,000	126,000	26,000	42,000			703,000
Vesting period													2 years			1 year	1 year	1 year	1 year		1 year	2 years		1 year	1 year
Value of restricted stock units	48,602	31,307	20,439
Restricted stock units granted			13,000	123,000
Market values of restricted stock units on date of grant		$ 364	$ 2,613

Significant Accounting Policies And Practices (Accumulated Other Comprehensive Income) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (7,050)	$ (225)	$ 8,377
Gross change before reclassification adjustment	(32,528)	(6,622)	(8,602)
Gross change after reclassification adjustment	(32,528)	(6,622)	(8,602)
Deferred tax effect
Deferred tax valuation allowance
Other Comprehensive Income (Loss)	(32,528)	(6,622)	(8,602)
Noncontrolling interest	(61)	203
Comprehensive income (loss) attributable to controlling interest	(39,517)	(7,050)	(225)
Beginning balance	(2,291)	218	(1,327)
Gross change before reclassification adjustment	13,154	(2,013)	(1,824)
Net reclassification adjustment for (gains) losses included in earnings	2,557	(920)	3,097
Gross change after reclassification adjustment	15,711	(2,933)	1,273
Deferred tax effect	(4,225)	(234)	(636)
Deferred tax valuation allowance	45	658	908
Other Comprehensive Income (Loss)	11,531	(2,509)	1,545
Ending balance	9,240	(2,291)	218
Beginning balance	(29,180)	(33,428)	(21,496)
Gross change before reclassification adjustment	(6,600)	8,097	(15,682)
Gross change after reclassification adjustment	(5,232)	9,457	(14,782)
Deferred tax effect	2,954	(5,123)	3,632
Deferred tax valuation allowance	(1,339)	(86)	(782)
Other Comprehensive Income (Loss)	(3,617)	4,248	(11,932)
Ending balance	(32,797)	(29,180)	(33,428)
Other comprehensive (income) loss, net of tax	(24,614)	(4,883)	(18,989)
Total ending AOCI	(63,074)	(38,521)	(33,435)
Cost of Sales [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net reclassification adjustment for losses included in Statement Of Operations	582	1,571	900
Selling and Marketing Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net reclassification adjustment for losses included in Statement Of Operations	295	(584)
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net reclassification adjustment for losses included in Statement Of Operations	$ 491	$ 373

Significant Accounting Policies And Practices (Activity In The Company's Non-Vested Restricted Stock Units) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested restricted stock units at beginning of period		13	123
Vested, Shares		(13)	(110)
Non-vested restricted stock units at end of period			13
Weighted Average Grant Date Fair Value at beginning of period		$ 28.00	$ 24.20
Vested, Weighted Average Grant Date Fair Value		$ 28.00	$ 23.75
Weighted Average Grant Date Fair Value at end of period			$ 28.00
Fair Value at Grant Date at beginning of period		$ 364	$ 2,977
Granted, Fair Value at Grant Date	48,602	31,307	20,439
Vested, Fair Value at Grant Date		(364)	(2,613)
Fair Value at Grant Date at end of period			364
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested restricted stock units at beginning of period	1,101	1,931	1,629
Granted, Shares	641	678	745
Forfeited, Shares	(6)	(302)	(57)
Vested, Shares	(932)	(1,206)	(386)
Non-vested restricted stock units at end of period	804	1,101	1,931
Weighted Average Grant Date Fair Value at beginning of period	$ 39.12	$ 28.45	$ 29.00
Granted, Weighted Average Grant Date Fair Value	$ 75.82	$ 46.18	$ 27.43
Forfeited, Weighted Average Grant Date Fair Value	$ 69.33	$ 30.36	$ 28.49
Vested, Weighted Average Grant Date Fair Value	$ 39.34	$ 28.19	$ 28.81
Weighted Average Grant Date Fair Value at end of period	$ 67.90	$ 39.12	$ 28.45
Fair Value at Grant Date at beginning of period	43,067	54,931	47,236
Granted, Fair Value at Grant Date	48,602	31,307	20,439
Forfeited, Fair Value At Grant Date	(416)	(9,168)	(1,624)
Vested, Fair Value at Grant Date	(36,663)	(34,003)	(11,120)
Fair Value at Grant Date at end of period	$ 54,590	$ 43,067	$ 54,931

Significant Accounting Policies And Practices (Acquisition And Integration Related Charges) Costs (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Business Combination, Separately Recognized Transactions [Line Items]
Total Acquisition and integration related charges	$ 20,102	$ 48,445	$ 31,066
Russell Hobbs [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Integration costs	2,421	3,452	10,168
Employee termination charges (credits)	30	217	3,900
Legal and professional fees	9	39	1,495
Total Acquisition and integration related charges	2,460	3,708	15,563
HHI Business [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Integration costs	8,691	8,864
Employee termination charges (credits)	155	356
Legal and professional fees	2,192	27,712
Total Acquisition and integration related charges	11,038	36,932
Liquid Fence [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Total Acquisition and integration related charges	3,475
Shaser, Inc. [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Total Acquisition and integration related charges	930	4,828
FURminator [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Total Acquisition and integration related charges	53	2,270	7,938
Black Flag [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Total Acquisition and integration related charges		154	3,379
Other [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Total Acquisition and integration related charges	$ 2,146	$ 553	$ 4,186

Inventories (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Inventories [Abstract]
Raw materials	$ 104,129	$ 97,290
Work-in-process	35,259	40,626
Finished goods	485,147	495,007
Inventory, Net	$ 624,535	$ 632,923

Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

+ References+ Details

Property, Plant And Equipment (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	$ 693,402	$ 616,448
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(264,525)	(203,897)
Net property, plant and equipment	428,877	412,551
Land, Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	159,811	164,654
Machinery, Equipment And Other [Member]
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	402,931	338,335
Capitalized Leases [Member]
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	98,461	66,791
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Gross property, plant and equipment	32,199	46,668
Spectrum Brands Holdings [Member]
Property, Plant and Equipment [Line Items]
Net property, plant and equipment	$ 137,721	$ 116,738

Goodwill And Intangible Assets (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Estimated annual amortization expense of intangible assets for the next five fiscal years	$ 77,500
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	15 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	20 years
Global Batteries & Appliances [Member] \| Minimum [Member] \| Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	9 years
Global Batteries & Appliances [Member] \| Minimum [Member] \| Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	15 years
Global Batteries & Appliances [Member] \| Minimum [Member] \| Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	1 year
Global Batteries & Appliances [Member] \| Maximum [Member] \| Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	17 years
Global Batteries & Appliances [Member] \| Maximum [Member] \| Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	20 years
Global Batteries & Appliances [Member] \| Maximum [Member] \| Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	12 years
Hardware & Home Improvement [Member] \| Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	20 years
Hardware & Home Improvement [Member] \| Minimum [Member] \| Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	8 years
Hardware & Home Improvement [Member] \| Minimum [Member] \| Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	5 years
Hardware & Home Improvement [Member] \| Maximum [Member] \| Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	9 years
Hardware & Home Improvement [Member] \| Maximum [Member] \| Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	8 years
Global Pet Supplies [Member] \| Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	3 years
Global Pet Supplies [Member] \| Minimum [Member] \| Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	4 years
Global Pet Supplies [Member] \| Maximum [Member] \| Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful lives of intangible assets	9 years

Goodwill And Intangible Assets (Goodwill And Intangible Assets) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Goodwill [Line Items]
Goodwill: Balance	$ 1,476,672	$ 694,245
Additions	10,548	786,616
Effect of translation	(17,659)	(4,189)
Goodwill: Balance	1,469,561	1,476,672	694,245
Trade names Not Subject to Amortization: Balance	1,178,050	841,068
Additions	5,100	331,000
Effect of translation	(8,876)	5,982
Trade names Not Subject to Amortization: Balance	1,174,274	1,178,050	841,068
Intangible Assets Subject to Amortization: Balance	985,116	873,861
Additions	23,588	188,281
Amortization during period	(81,728)	(77,779)	(63,666)
Effect of translation	(9,711)	753
Intangible Assets Subject to Amortization: Balance	917,265	985,116	873,861
Total Intangible Assets, net	2,091,539	2,163,166
Global Batteries & Appliances [Member]
Goodwill [Line Items]
Goodwill: Balance	333,500	268,556
Additions		67,149
Effect of translation	(6,085)	(2,205)
Goodwill: Balance	327,415	333,500
Trade names Not Subject to Amortization: Balance	547,353	545,426
Effect of translation	(2,804)	1,927
Trade names Not Subject to Amortization: Balance	544,549	547,353
Intangible Assets Subject to Amortization: Balance	440,776	447,112
Additions		29,379
Amortization during period	(34,998)	(35,553)
Effect of translation	(5,429)	(162)
Intangible Assets Subject to Amortization: Balance	400,349	440,776
Total Intangible Assets, net	944,898
Hardware & Home Improvement [Member]
Goodwill [Line Items]
Goodwill: Balance	714,724
Additions	3,460	717,853
Effect of translation	(8,377)	(3,129)
Goodwill: Balance	709,807	714,724
Trade names Not Subject to Amortization: Balance	330,771
Additions		331,000
Effect of translation	(205)	(229)
Trade names Not Subject to Amortization: Balance	330,566	330,771
Intangible Assets Subject to Amortization: Balance	146,461
Additions		158,100
Amortization during period	(14,758)	(11,372)
Effect of translation	(1,171)	(267)
Intangible Assets Subject to Amortization: Balance	130,532	146,461
Total Intangible Assets, net	461,098
Global Pet Supplies [Member]
Goodwill [Line Items]
Goodwill: Balance	239,077	237,932
Effect of translation	(3,197)	1,145
Goodwill: Balance	235,880	239,077
Trade names Not Subject to Amortization: Balance	216,426	212,142
Effect of translation	(5,867)	4,284
Trade names Not Subject to Amortization: Balance	210,559	216,426
Intangible Assets Subject to Amortization: Balance	245,227	264,622
Additions	1,788	802
Amortization during period	(21,578)	(21,379)
Effect of translation	(3,111)	1,182
Intangible Assets Subject to Amortization: Balance	222,326	245,227
Total Intangible Assets, net	432,885
Home And Garden Business [Member]
Goodwill [Line Items]
Goodwill: Balance	189,371	187,757
Additions	7,088	1,614
Goodwill: Balance	196,459	189,371
Trade names Not Subject to Amortization: Balance	83,500	83,500
Additions	5,100
Trade names Not Subject to Amortization: Balance	88,600	83,500
Intangible Assets Subject to Amortization: Balance	152,652	162,127
Additions	21,800
Amortization during period	(10,394)	(9,475)
Intangible Assets Subject to Amortization: Balance	164,058	152,652
Total Intangible Assets, net	$ 252,658

Goodwill And Intangible Assets (Intangible Assets Subject To Amortization) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Acquired Finite-Lived Intangible Assets [Line Items]
Total Intangible Assets, net Subject To Amortization	$ 917,265	$ 985,116	$ 873,861
Technology Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross balance	192,179	172,105
Accumulated amortization	(57,567)	(39,028)
Total Intangible Assets, net Subject To Amortization	134,612	133,077
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross balance	171,072	171,572
Accumulated amortization	(60,997)	(44,660)
Total Intangible Assets, net Subject To Amortization	110,075	126,912
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross balance	877,157	885,895
Accumulated amortization	(204,579)	(160,768)
Total Intangible Assets, net Subject To Amortization	$ 672,578	$ 725,127

Goodwill And Intangible Assets (Amortization Expense) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Acquired Indefinite-lived Intangible Assets [Line Items]
Amortization expense	$ 81,728	$ 77,779	$ 63,666
Technology Assets [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Amortization expense	18,552	16,260	9,133
Trade Names [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Amortization expense	16,448	16,587	14,347
Customer Relationships [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Amortization expense	$ 46,728	$ 44,932	$ 40,186

Debt (Narrative) (Details)	12 Months Ended						12 Months Ended							12 Months Ended		0 Months Ended		12 Months Ended				12 Months Ended										12 Months Ended									0 Months Ended									12 Months Ended	0 Months Ended	12 Months Ended			0 Months Ended		12 Months Ended
Debt (Narrative) (Details)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 03, 2013	Sep. 30, 2011	Sep. 30, 2014 Euro Denominated [Member] USD ($)	Sep. 30, 2014 Spectrum Brands Holdings [Member] USD ($)	Sep. 30, 2013 Spectrum Brands Holdings [Member] USD ($)	Sep. 30, 2012 Spectrum Brands Holdings [Member] USD ($)	Sep. 30, 2014 Notes 6.375% [Member]	Sep. 30, 2013 Notes 6.375% [Member]	Dec. 17, 2012 Notes 6.375% [Member] USD ($)	Sep. 30, 2012 Notes 6.375% [Member]	Sep. 30, 2013 Notes 6.375% [Member] Unsecured Debt [Member] USD ($)	Sep. 30, 2014 Notes 6.375% [Member] Unsecured Debt [Member] USD ($)	Dec. 18, 2013 Senior Notes [Member] item	Sep. 04, 2013 Senior Notes [Member] USD ($)	Sep. 30, 2014 Senior Notes [Member] USD ($)	Sep. 30, 2013 Senior Notes [Member] USD ($)	Sep. 03, 2013 Senior Notes [Member] USD ($)	Dec. 16, 2012 Senior Notes [Member] USD ($)	Sep. 30, 2012 6.75% Notes [Member] USD ($)	Sep. 30, 2014 6.75% Notes [Member]	Sep. 30, 2013 6.75% Notes [Member]	Mar. 15, 2012 6.75% Notes [Member] USD ($)	Sep. 30, 2014 6.75% Notes [Member] Revolving Credit Facility [Member] USD ($)	Sep. 30, 2013 6.75% Notes [Member] Revolving Credit Facility [Member] USD ($)	Sep. 30, 2014 6.75% Notes [Member] Unsecured Debt [Member] USD ($)	Sep. 30, 2014 Notes 6.625% due 2022 [Member]	Sep. 30, 2013 Notes 6.625% due 2022 [Member]	Dec. 17, 2012 Notes 6.625% due 2022 [Member] USD ($)	Sep. 30, 2013 Notes 6.625% due 2022 [Member] Unsecured Debt [Member] USD ($)	Sep. 30, 2014 Notes 6.625% due 2022 [Member] Unsecured Debt [Member] USD ($)	Dec. 31, 2014 ABL Facility [Member] USD ($)	Sep. 30, 2014 ABL Facility [Member] USD ($)	Sep. 30, 2013 ABL Facility [Member] USD ($)	Dec. 16, 2012 ABL Facility [Member] USD ($)	Sep. 30, 2014 Due September 4, 2017 [Member] Senior Notes [Member] USD ($)	Sep. 04, 2013 Due September 4, 2017 [Member] Senior Notes [Member] USD ($)	Sep. 30, 2014 Due September 4, 2019 [Member] Euro Denominated [Member] USD ($)	Dec. 18, 2013 Due September 4, 2019 [Member] Senior Notes [Member] USD ($)	Dec. 18, 2013 Due September 4, 2019 [Member] Senior Notes [Member] EUR (€)	Sep. 30, 2014 Due September 4, 2019 [Member] Senior Notes [Member] USD ($)	Sep. 04, 2013 Due September 4, 2019 [Member] Senior Notes [Member] USD ($)	Sep. 30, 2014 Due December 17, 2019 [Member] Canada, Dollars [Member] USD ($)	Sep. 30, 2013 Due December 17, 2019 [Member] Canada, Dollars [Member] USD ($)	Sep. 30, 2013 Due December 17, 2019 [Member] Secured Debt [Member] USD ($)	Dec. 17, 2013 Due December 17, 2019 [Member] Senior Notes [Member] USD ($)	Sep. 30, 2014 Due December 17, 2019 [Member] Senior Notes [Member] Canada, Dollars [Member] USD ($)	Sep. 30, 2014 HHI Business [Member] USD ($)	Dec. 17, 2012 HHI Business [Member] Senior Notes [Member]	Sep. 30, 2013 HHI Business [Member] Senior Notes [Member] USD ($)	Dec. 17, 2012 HHI Business [Member] Senior Notes [Member] USD ($)	Sep. 30, 2013 HHI Business [Member] ABL Facility [Member] USD ($)	Dec. 17, 2012 HHI Business [Member] Due December 17, 2019 [Member] Senior Notes [Member] USD ($)	Dec. 17, 2012 HHI Business [Member] Due December 17, 2019 [Member] Senior Notes [Member] Canada, Dollars [Member] USD ($)	Sep. 30, 2014 Minimum [Member] Unsecured Debt [Member]	Sep. 30, 2014 Maximum [Member] Unsecured Debt [Member]
Debt Instrument [Line Items]
Senior Notes												$ 520,000,000									$ 370,175,000				$ 300,000,000						$ 570,000,000							$ 648,383,000	$ 850,000				$ 509,850,000	$ 300,000,000	$ 34,219,000	$ 81,397,000		$ 513,312,000	$ 34,219,000
Secured Debt						283,339,000														950,000,000																				283,339,000							513,312,000
Unsecured Debt														520,000,000	520,000,000											300,000,000	300,000,000	300,000,000				570,000,000	570,000,000
Revolving credit facility																																			400,000,000		300,000,000
Interest rate	6.625%	6.625%		9.50%	6.625%					6.375%	6.375%	6.375%	6.375%		6.375%							6.75%	6.75%	6.75%	6.75%			6.75%	6.625%	6.625%	6.625%		6.625%
Senior Term Loan proceeds																																									215,000,000	225,000,000													800,000,000	100,000,000
Write off of debt issuance costs																		9,216,000	5,485,000
Percentage of debt discount																	0.50%	0.125%																																	1.00%
Unamortized discount	510,000																5,750,000																																				8,000,000
Write off unamortized (premium) / discount on retired debt	2,821,000	(5,178,000)	(466,000)															146,000
Fees recorded in connection with issuance of debt																		7,236,000																																		19,328,000
Debt issuance costs	5,411,000	60,850,000	11,231,000				494,000	58,714,000	11,231,000					12,906,000			16,381,000					6,265,000										14,127,000																		261,000
Increase to interest expense																		2,086,000																																		2,421,000
Unamortized debt issuance costs	51,147,000	65,329,000					46,583,000	63,699,000										5,150,000																		323,000																16,907,000		206,000
Number of tranches of debt issued																2
Debt instrument redemption notice period																																																									30 days	60 days
Percentage of holders of aggregate outstanding principal amount to declare acceleration of amounts due in any event of default																																																									25.00%
Aggregate borrowing availability under ABL facility																																			266,853,000
Lender reserves																																			6,398,000
Outstanding letters of credit																																		$ 51,032,000

Debt (Debt) (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 03, 2013	Sep. 30, 2011	Sep. 30, 2014 Euro Denominated [Member]	Sep. 30, 2014 Other Debt Obligations [Member]	Sep. 30, 2013 Other Debt Obligations [Member]	Sep. 30, 2014 Capital Lease Obligations [Member]	Sep. 30, 2013 Capital Lease Obligations [Member]	Sep. 03, 2013 Senior Notes [Member]	Dec. 16, 2012 Senior Notes [Member]	Sep. 30, 2014 Notes 6.375% [Member]	Sep. 30, 2013 Notes 6.375% [Member]	Dec. 17, 2012 Notes 6.375% [Member]	Sep. 30, 2012 Notes 6.375% [Member]	Sep. 30, 2014 Notes 6.375% [Member] Unsecured Debt [Member]	Sep. 30, 2013 Notes 6.375% [Member] Unsecured Debt [Member]	Sep. 30, 2014 Notes 6.625% due 2022 [Member]	Sep. 30, 2013 Notes 6.625% due 2022 [Member]	Dec. 17, 2012 Notes 6.625% due 2022 [Member]	Sep. 30, 2014 Notes 6.625% due 2022 [Member] Unsecured Debt [Member]	Sep. 30, 2013 Notes 6.625% due 2022 [Member] Unsecured Debt [Member]	Sep. 30, 2014 6.75% Notes [Member]	Sep. 30, 2013 6.75% Notes [Member]	Sep. 30, 2012 6.75% Notes [Member]	Mar. 15, 2012 6.75% Notes [Member]	Sep. 30, 2014 6.75% Notes [Member] Unsecured Debt [Member]	Sep. 30, 2014 6.75% Notes [Member] Revolving Credit Facility [Member]	Sep. 30, 2013 6.75% Notes [Member] Revolving Credit Facility [Member]	Sep. 30, 2014 Spectrum Brands Holdings [Member]	Sep. 30, 2013 Spectrum Brands Holdings [Member]	Sep. 30, 2014 Due September 4, 2017 [Member] Senior Notes [Member]	Sep. 30, 2013 Due September 4, 2017 [Member] Senior Notes [Member]	Sep. 30, 2014 Due September 4, 2017 [Member] Senior Notes [Member]	Sep. 04, 2013 Due September 4, 2017 [Member] Senior Notes [Member]	Sep. 30, 2014 Due September 4, 2019 [Member] Senior Notes [Member]	Sep. 30, 2013 Due September 4, 2019 [Member] Senior Notes [Member]	Sep. 30, 2014 Due September 4, 2019 [Member] Euro Denominated [Member]	Sep. 30, 2014 Due September 4, 2019 [Member] Senior Notes [Member]	Sep. 04, 2013 Due September 4, 2019 [Member] Senior Notes [Member]	Sep. 30, 2014 Due December 17, 2019 [Member] Canada, Dollars [Member]	Sep. 30, 2013 Due December 17, 2019 [Member] Canada, Dollars [Member]	Sep. 30, 2013 Due December 17, 2019 [Member] Secured Debt [Member]	Dec. 17, 2013 Due December 17, 2019 [Member] Senior Notes [Member]	Sep. 30, 2014 Due December 17, 2019 [Member] Senior Notes [Member] Canada, Dollars [Member]
Debt Instrument [Line Items]
Term Loan											$ 370,175,000			$ 520,000,000						$ 570,000,000						$ 300,000,000						$ 648,383,000	$ 850,000,000	$ 648,383,000	$ 850,000	$ 509,850,000	$ 300,000,000		$ 509,850,000	$ 300,000,000	$ 34,219,000	$ 81,397,000		$ 513,312,000	$ 34,219,000
Term Loan					283,339,000					950,000,000																												283,339,000					513,312,000
Notes																520,000,000	520,000,000				570,000,000	570,000,000					300,000,000	300,000,000	300,000,000
Other notes and obligations						52,404,000	28,468,000
Capitalized lease obligations								94,711,000	67,402,000
Interest Rate	2.50%	5.70%			3.80%	6.70%	8.50%	6.10%	6.20%							6.40%	6.40%				6.60%	6.60%						6.80%	6.80%			3.00%	3.00%			3.60%	3.60%				5.10%	5.10%	4.60%
Debt and Capital Lease Obligations, Total	3,012,906,000	3,230,579,000
Original issuance discounts on debt	(6,213,000)	(11,716,000)
Less: current maturities	(112,556,000)	(102,921,000)																												(75,229,000)	(71,777,000)
Long-term debt	$ 2,894,137,000	$ 3,115,942,000																												$ 2,539,159,000	$ 3,010,307,000
Interest rate	6.625%	6.625%	9.50%	6.625%								6.375%	6.375%	6.375%	6.375%	6.375%		6.625%	6.625%	6.625%	6.625%		6.75%	6.75%	6.75%	6.75%	6.75%

Debt (Aggregate Scheduled Maturities Of Debt And Capital Lease Obligations) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014
Debt [Abstract]
2015	$ 112,556
2016	75,990
2017	559,244
2018	13,049
2019	766,459
Thereafter	1,485,608
Total	$ 3,012,906

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References+ Details

Derivative Financial Instruments (Narrative) (Details) (USD $)						12 Months Ended							12 Months Ended				12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2014 Receivables—Other [Member]	Sep. 30, 2013 Receivables—Other [Member]	Sep. 30, 2014 Cash Flow Hedging [Member] Interest Rate Contract [Member]	Sep. 30, 2014 Cash Flow Hedging [Member] Foreign Exchange Contract [Member]	Sep. 30, 2013 Cash Flow Hedging [Member] Foreign Exchange Contract [Member]	Sep. 30, 2014 Cash Flow Hedging [Member] Commodity Contract [Member]	Sep. 30, 2013 Cash Flow Hedging [Member] Commodity Contract [Member]	Sep. 30, 2014 Fair Value Hedging [Member] Foreign Exchange Contract [Member]	Sep. 30, 2013 Fair Value Hedging [Member] Foreign Exchange Contract [Member]	Sep. 30, 2014 Fair Value Hedging [Member] Commodity Contract [Member] ozt	Sep. 30, 2013 Fair Value Hedging [Member] Commodity Contract [Member] ozt	Sep. 30, 2014 Spectrum Brands Holdings [Member]	Sep. 30, 2013 Spectrum Brands Holdings [Member]	Sep. 30, 2014 Zinc [Member] Cash Flow Hedging [Member] Commodity Contract [Member] T	Sep. 30, 2013 Zinc [Member] Cash Flow Hedging [Member] Commodity Contract [Member] T	Sep. 30, 2014 Zinc and Copper [Member] Cash Flow Hedging [Member] Commodity Contract [Member] T
Derivative [Line Items]
Lender spreads percentage						1.36%
Contract value of derivative contracts						$ 300,000,000	$ 226,694,000	$ 255,909,000			$ 108,855,000	$ 108,480,000	$ 445,000	$ 980,000			$ 17,376,000	$ 16,235,000	$ 2,835,000
Derivative net loss recorded in AOCI						704,000	8,908,000	2,287,000	1,007,000	4,000
Tax expense (benefit) from net loss on derviative contracts						0	(3,413,000)	(637,000)	(127,000)	32,000
Derivative net loss estimated to be reclassified from AOCI into earnings from interest rate contracts						1,335,000
Derivative net loss estimated to be reclassified from AOCI into earnings from foreign currency contracts							8,658,000
Accumulated other comprehensive loss	(63,074,000)	(38,521,000)	(33,435,000)												(63,073,000)	(38,459,000)
Mass of commodity swap contracts													25	45			8	8	1
Derivative net gain estimated to be reclassified from AOCI into earnings from price risk contracts									1,007,000
Credit reserve on derivative assets	48,000	5,000
Posted cash collateral				$ 0	$ 450,000

Derivative Financial Instruments (Outstanding Derivative Contracts Recorded As Assets In Condensed Consolidated Statements Of Financial Position) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Derivatives, Fair Value [Line Items]
Asset Derivatives	$ 14,736	$ 2,281
Liability Derivatives	2,119	10,470
Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	14,228	2,138
Liability Derivatives	1,925	5,092
Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Receivables—Other [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	1,276	416
Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Deferred Charges and Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives		3
Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Accounts Payable [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	150	450
Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member] \| Receivables—Other [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	11,976	1,719
Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member] \| Deferred Charges and Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	345
Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member] \| Other Long-Term Liabilities [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives		65
Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member] \| Accounts Payable [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives		4,577
Designated as Hedging Instrument [Member] \| Interest Rate Contract [Member] \| Deferred Charges and Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	631
Designated as Hedging Instrument [Member] \| Interest Rate Contract [Member] \| Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	1,335
Designated as Hedging Instrument [Member] \| Interest Rate Contract [Member] \| Accrued Interest [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	440
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Accounts Payable [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	45	55
Not Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member] \| Receivables—Other [Member]
Derivatives, Fair Value [Line Items]
Asset Derivatives	508	143
Not Designated as Hedging Instrument [Member] \| Foreign Exchange Contract [Member] \| Accounts Payable [Member]
Derivatives, Fair Value [Line Items]
Liability Derivatives	$ 149	$ 5,323

Derivative Financial Instruments (Impact Of Derivative Instruments On Condensed Consolidated Statement Of Operations) (Details) (Cash Flow Hedging [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	$ 13,154	$ (2,013)	$ (1,824)
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(2,557)	920	(3,097)
Amount of Gain (Loss) Recognized in Income on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)	(14)	(39)	94
Commodity Contract [Member] \| Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)		(2,615)	1,606
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)		(632)	(1,148)
Amount of Gain (Loss) Recognized in Income on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)		(39)	94
Commodity Contract [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	1,933
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	763
Amount of Gain (Loss) Recognized in Income on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)	(14)
Interest Rate Contract [Member] \| Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	(1,610)
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(906)
Interest Rate Contract [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)			15
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)			(864)
Foreign Exchange Contract [Member] \| Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	12,684	(282)	(3,506)
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	(2,624)	632	(611)
Foreign Exchange Contract [Member] \| Net Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	147	884	61
Amount of Gain (Loss) Reclassified from AOCI into Income (Effective Portion)	$ 210	$ 920	$ (474)

Derivative Financial Instruments (Gains (Losses) Recognized In Earnings) (Details) (Not Designated as Hedging Instrument [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]
Total Amount of Gain (Loss) Recognized in Income on Derivatives	$ 3,016	$ (3,652)	$ 5,916
Commodity Contract [Member] \| Cost of Goods Sold [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income on Derivatives: Commodity contracts	(99)	(55)
Foreign Exchange Contract [Member] \| Other Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in Income on Derivatives: Foreign exchange contracts	$ 3,115	$ (3,597)	$ 5,916

Fair Value Of Financial Instruments (Fair Value Of Net Derivative Portfolio) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	$ 14,736	$ 2,281
Total Liabilities	(2,119)	(10,470)
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	14,736	2,281
Total Liabilities	(2,119)	(10,470)
Commodity Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	1,276	419
Total Liabilities	(195)	(505)
Commodity Contract [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	1,276	419
Total Liabilities	(195)	(505)
Interest Rate Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	631
Total Liabilities	(1,775)
Interest Rate Contract [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	631
Total Liabilities	(1,775)
Foreign Exchange Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	12,829	1,862
Total Liabilities	(149)	(9,965)
Foreign Exchange Contract [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets	12,829	1,862
Total Liabilities	$ (149)	$ (9,965)

Fair value, after offset of derivative liability, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, before offset against an obligation to return collateral under a master netting arrangement. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.

+ References+ Details

Fair value, after offset of derivative asset, of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, elected not to be and before offset against a right to receive collateral under a master netting arrangement. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

+ References+ Details

Fair Value Of Financial Instruments (Carrying Amounts And Fair Values Of The Company's Financial Instruments) (Details) (Other Liabilities [Member], USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Debt, Carrying Amount	$ (2,990,873)	$ (3,218,863)
Total Debt, Fair Value	(3,061,467)	(3,297,411)
Commodity Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Debt, Carrying Amount	1,081	(86)
Total Debt, Fair Value	1,081	(86)
Interest Rate Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Debt, Carrying Amount	(1,144)
Total Debt, Fair Value	(1,144)
Foreign Exchange Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Debt, Carrying Amount	12,680	(8,103)
Total Debt, Fair Value	$ 12,680	$ (8,103)

Income Taxes (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
U.S. federal statutory rate	35.00%
Distributed earnings of foreign subsidiaries	$ 190,497	$ 12,506	$ 21,163
Foreign earnings not yet taxed in the U.S.	3,059	45,735	76,574
Tax expense related to distribution of foreign earnings	74	109	3,278
Undistributed earnings of foreign subsidiaries	351,483
U.S. federal net operating loss carryforwards	1,083,932
Unrealized federal tax benefit related to federal operating loss carryforwards	379,376
U.S. state net operating loss carryforwards	70,285
Federal and state NOL's to be recorded in APIC	45,539
Foreign operating loss carryforwards	106,496
U.S. federal operating loss carryforwards expected to expire unused	301,749
Unrealized income tax benefit related to federal operating loss carryforwards expected to expire unused	105,612
U.S. State operating loss carryforwards expected to exipre unused	16,812
Deferred tax assets, foreign operating loss carryforwards expected to expire unused	88,769
Deferred tax assets, valuation allowance	326,666	448,837
Reversal of U.S. valuation allowances	122,171
Deferred tax liability	469,271	459,815
Operating loss carryforwards, valuation allowance	(62,551)
Unrecognized tax benefits related to uncertain tax positions	11,333	13,807	5,877	9,013
Unrecognized tax benefits that would impact effective tax rate	7,991
Unrecognized tax benefits that would effect deferred tax assets	3,342
Accrued interest and penalties related to uncertain tax positions	3,512	3,671
Unrecognized tax benefits, income tax penalties and interest expense	1,116	8	1,184
Restructurring And Debt Financing [Member]
Distributed earnings of foreign subsidiaries	178,716
Domestic Country [Member]
Operating loss carryforwards, expiration	Dec. 31, 2034
Deferred tax assets, valuation allowance	292,691	415,994
Reversal of U.S. valuation allowances	123,303
Foreign Country [Member]
Deferred tax assets, valuation allowance	33,975	32,843
Reversal of U.S. valuation allowances	1,132
FURminator [Member]
Reversal of U.S. valuation allowances			14,511
Purchase accounting benefit			14,511
HHI Business [Member]
Reversal of U.S. valuation allowances	49,848
Deferred tax liability	49,848
Purchase accounting benefit		$ 49,848

Income Taxes (Schedule of Income Tax Expense Based Upon Components Of Income (Loss) From Continuing Operations Before Income Tax) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
United States pretax income (loss)	$ 83,307	$ (204,365)	$ (61,879)
Outside the United States pretax income (loss)	192,803	184,214	175,059
Income (loss) from continuing operations before income taxes	276,110	(20,151)	113,180
Spectrum Brands Holdings [Member]
Income (loss) from continuing operations before income taxes	$ 41,075	$ (127,901)	$ 27,044

Income Taxes (Schedule of Components of Income Tax Expense) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Tax [Abstract]
Current: Federal	$ 6,165
Current: Foreign	46,578	47,740	38,113
Current: State	4,351	1,274	(361)
Total current	57,094	49,014	37,752
Deferred: Federal	19,694	(23,397)	20,884
Deferred: Foreign	(8,186)	2,146	5,190
Deferred: State	(9,579)	(404)	(3,441)
Total Deferred	1,929	(21,655)	22,633
Income Tax Expense (Benefit), Total	$ 59,023	$ 27,359	$ 60,385

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Statutory federal income tax (benefit) expense	$ 96,638	$ (7,053)	$ 39,613
Permanent items	4,643	10,104	8,595
Exempt foreign income	(5,665)	(5,921)	(5,760)
Foreign statutory rate vs. U.S. statutory rate	(23,120)	(19,182)	(15,211)
State income taxes, net of federal (benefit) expense	5,416	(11,686)	(2,164)
Residual tax on foreign earnings	90,939	(6,958)	29,844
Valuation allowance	(116,482)	111,551	27,007
Unrecognized tax expense (benefits)	529	4,062	(4,386)
Inflationary adjustments	(468)	(245)	(803)
Correction of immaterial prior period error	(7,666)
Nondeductible share compensation	1,441	1,669	684
Other, net	12,818	866	(2,523)
Income Tax Expense (Benefit), Total	59,023	27,359	60,385
FURminator [Member]
Purchase accounting benefit			(14,511)
HHI Business [Member]
Purchase accounting benefit		$ (49,848)

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Income Tax [Abstract]
Current deferred tax assets: Employee benefits	$ 16,487	$ 11,372
Current deferred tax assets: Restructuring	6,318	7,085
Current deferred tax assets: Inventories and receivables	24,906	24,296
Current deferred tax assets: Marketing and promotional accruals	15,966	14,146
Current deferred tax assets: Other	13,917	22,783
Current deferred tax assets: Valuation allowance	(35,725)	(31,864)
Total current deferred tax assets	41,869	47,818
Current deferred tax liabilities: Inventories and receivables	(745)	(2,748)
Current deferred tax liabilities: Unrealized gains	(1,179)	(373)
Current deferred tax liabilities: Other	(6,018)	(11,738)
Total current deferred tax liabilities	(7,942)	(14,859)
Net current deferred tax assets	33,927	32,959
Noncurrent deferred tax assets: Employee benefits	40,523	35,376
Noncurrent deferred tax assets: Restructuring and purchase accounting	712	340
Noncurrent deferred tax assets: Net operating loss and credit carry forwards	502,089	663,610
Noncurrent deferred tax assets: Prepaid royalty	6,582	6,956
Noncurrent deferred tax assets: Property, plant and equipment	7,040	9,692
Noncurrent deferred tax assets: Unrealized losses	279	2,136
Noncurrent deferred tax assets: Long-term debt	49	668
Noncurrent deferred tax assets: Intangibles	6,737	3,917
Noncurrent deferred tax assets: Other	5,217	5,268
Noncurrent deferred tax assets: Valuation allowance	(290,941)	(416,973)
Total noncurrent deferred tax assets	278,287	310,990
Noncurrent deferred tax liabilities: Property, plant and equipment	(22,634)	(27,478)
Noncurrent deferred tax liabilities: Unrealized gains	(20,012)	(13,126)
Noncurrent deferred tax liabilities: Intangibles	(728,018)	(735,506)
Noncurrent deferred tax liabilities: Taxes on unremitted foreign earnings	(2,648)	(18,581)
Noncurrent deferred tax liabilities: Other	(8,173)	(9,073)
Total noncurrent deferred tax liabilities	(781,485)	(803,764)
Net noncurrent deferred tax liabilities	(503,198)	(492,774)
Net current and noncurrent deferred tax liabilities	$ (469,271)	$ (459,815)

Income Taxes (Schedule of Unrecognized Tax Benefits Roll Forward) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Tax [Abstract]
Unrecognized Tax Benefits, Beginning Balance	$ 13,807	$ 5,877	$ 9,013
Gross increase - tax positions in prior period	1,548	9,104	773
Gross decrease - tax positions in prior period	(1,380)	(327)	(1,308)
Gross increase - tax positions in current period	714	516	776
Settlements	(2,515)	(15)	(1,737)
Lapse of statutes of limitations	(841)	(1,348)	(1,640)
Unrecognized Tax Benefits, Ending Balance	$ 11,333	$ 13,807	$ 5,877

Employee Benefit Plans (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Amortization period of transition obligation	20 years
Net underfunded status	$ 78,155	$ 80,658
Unrecognized net losses included in the Company’s AOCI, net of tax	32,797	29,180	33,428	21,496
Unrecognized net losses included in the Company’s AOCI, tax effect	797	(817)
Net loss in AOCI expected to be recognized during Fiscal 2015	1,515
Total pension and deferred compensation benefit	267,017	256,142
Fair value of the Company’s pension and deferred compensation benefit assets	188,862	175,484
Weighted average expected long-term rate of return on plan assets	5.40%
Company contributions charged to operations, including discretionary amounts	12,318	11,095	1,935
Defined Benefit Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Deferred compensation arrangement, maximum contractual term	15 years
Net underfunded status	78,155	80,658
Total pension and deferred compensation benefit	267,017	256,142	240,806
Fair value of the Company’s pension and deferred compensation benefit assets	188,862	175,484	153,927
Postretirement Health Coverage [Member]
Defined Benefit Plan Disclosure [Line Items]
Deferred compensation arrangement, maximum contractual term	10 years
Age when health care benefits begin accruing	40
Age when health care benefits end accruing	65
U.S. Defined Benefit Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension and deferred compensation benefit	70,892	66,895
Fair value of the Company’s pension and deferred compensation benefit assets	62,404	58,458
Weighted average discount rate	4.20%	3.80%
Weighted average expected long-term rate of return on plan assets	7.50%	7.80%
International Defined Benefit Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension and deferred compensation benefit	196,125	189,247
Fair value of the Company’s pension and deferred compensation benefit assets	$ 126,458	$ 117,026
Weighted average discount rate	3.30%	3.90%
Weighted average expected long-term rate of return on plan assets	4.30%	4.70%

Employee Benefit Plans (Additional Information On Pension And Postretirement Benefit Plans) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended		12 Months Ended									12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014 Defined Benefit Pension Plans [Member]	Sep. 30, 2013 Defined Benefit Pension Plans [Member]	Sep. 30, 2012 Defined Benefit Pension Plans [Member]	Sep. 30, 2014 Other Pension Plan [Member]	Sep. 30, 2013 Other Pension Plan [Member]	Sep. 30, 2012 Other Pension Plan [Member]	Sep. 30, 2014 Minimum [Member]	Sep. 30, 2013 Minimum [Member]	Sep. 30, 2015 Minimum [Member] Other Pension Plan [Member]	Sep. 30, 2014 Maximum [Member] Defined Benefit Pension Plans [Member]	Sep. 30, 2013 Maximum [Member] Defined Benefit Pension Plans [Member]	Sep. 30, 2014 Maximum [Member] Other Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Benefit obligation, beginning of year	$ 256,142		$ 256,142	$ 240,806		$ 403	$ 566
Liabilities assumed through acquisitions				14,716
Service cost			3,191	3,061	2,048		9	12
Interest cost			10,361	9,886	10,593	18	22	27
Actuarial (gain) loss			12,923	1,851		7	(58)
Participant contributions			34	59
Curtailments				(1,507)			(135)
Benefits paid			(9,694)	(15,925)		(1)	(1)
Foreign currency exchange rate changes			(5,940)	3,195
Benefit obligation, end of year	267,017		267,017	256,142	240,806	427	403	566
Fair value of plan assets, beginning of year	175,484		175,484	153,927
Assets acquired through acquisitions				6,680
Actual return on plan assets			12,487	16,759
Employer contributions			12,985	12,316		1	1
Foreign currency exchange rate changes			(2,434)	1,668
Fair value of plan assets, end of year	188,862		188,862	175,484	153,927
Accrued Benefit Cost	$ (78,155)	$ (80,658)	$ (78,155)	$ (80,658)		$ (427)	$ (403)
Discount rate									2.00%	1.80%	4.70%	13.50%	13.00%	4.70%
Expected return on plan assets	5.40%								2.00%	3.60%		7.50%	7.80%
Rate of compensation increase									2.30%	2.30%		5.50%	5.50%

Employee Benefit Plans (Components Of Net Periodic Pension Benefits And Deferred Compensation Cost) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Defined Benefit Pension Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 3,191	$ 3,061	$ 2,048
Interest cost	10,361	9,886	10,593
Expected return on assets	(9,894)	(8,667)	(8,225)
Amortization of prior year service cost			72
Curtailment gain	(93)	(752)
Recognized net actuarial (gain) loss	1,461	2,112	828
Net periodic benefit cost (benefit)	5,026	5,640	5,316
Other Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost		9	12
Interest cost	18	22	27
Recognized net actuarial (gain) loss		8	(54)
Net periodic benefit cost (benefit)	$ 18	$ 39	$ (15)

Employee Benefit Plans (Schedule of Allocation of Pension Plan Assets) (Details)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Target, Minimum	100.00%
Target, Maximum	100.00%
Actual Allocation	100.00%	100.00%
Equity Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target, Minimum	0.00%
Target, Maximum	60.00%
Actual Allocation	25.00%	47.00%
Fixed Income Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target, Minimum	0.00%
Target, Maximum	40.00%
Actual Allocation	27.00%	21.00%
Other than Securities Investment [Member]
Defined Benefit Plan Disclosure [Line Items]
Target, Minimum	0.00%
Target, Maximum	100.00%
Actual Allocation	48.00%	32.00%

Employee Benefit Plans (Schedule of Fair Value of Pension Plan Assets) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 188,862	$ 175,484
U.S. Defined Benefit Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	62,404	58,458
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	45,828	39,430
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	143,034	136,054
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
U.S Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	27,047	33,955
U.S Equity Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	19,949	18,497
U.S Equity Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,098	15,458
U.S Equity Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Foreign Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	18,651	48,433
Foreign Equity Securities [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	11,100	10,792
Foreign Equity Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,551	37,641
Foreign Equity Securities [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
U.S. Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	19,222	17,857
U.S. Bonds [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,026	2,279
U.S. Bonds [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	15,196	15,578
U.S. Bonds [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Foreign Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	23,594	10,688
Foreign Bonds [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,131
Foreign Bonds [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	20,463	10,688
Foreign Bonds [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Foreign Government Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	8,565	7,994
Foreign Government Bonds [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	8,565	7,994
Foreign Government Bonds [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	7,143	6,595
Real Estate [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,254	1,204
Real Estate [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5,889	5,391
Real Estate [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Life Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	37,734	37,690
Life Insurance Contracts [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	37,734	37,690
Life Insurance Contracts [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Other than Securities Investment [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	38,688	355
Other than Securities Investment [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	38,688	355
Other than Securities Investment [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets
Foreign Cash & Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	8,218	11,917
Foreign Cash & Cash Equivalents [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	6,368	6,658
Foreign Cash & Cash Equivalents [Member] \| Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,850	5,259
Foreign Cash & Cash Equivalents [Member] \| Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets

Employee Benefit Plans (Schedule of Expected Future Pension Benefit Payments) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014
Employee Benefit Plans [Abstract]
2015	$ 12,288
2016	10,548
2017	10,743
2018	11,244
2019	12,275
2020-2024	$ 65,315

Segment Information (Net Sales to External Customers) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenue from External Customer [Line Items]
Net sales	$ 4,429,109	$ 4,085,581	$ 3,252,435
Global Batteries & Appliances [Member]
Revenue from External Customer [Line Items]
Net sales	2,230,710	2,203,577	2,249,939
Hardware & Home Improvement [Member]
Revenue from External Customer [Line Items]
Net sales	1,165,996	869,631
Global Pet Supplies [Member]
Revenue from External Customer [Line Items]
Net sales	600,537	621,834	615,508
Home And Garden Business [Member]
Revenue from External Customer [Line Items]
Net sales	431,866	390,539	386,988
Consumer Batteries [Member]
Revenue from External Customer [Line Items]
Net sales	957,837	931,647	948,652
Small Appliances [Member]
Revenue from External Customer [Line Items]
Net sales	730,783	740,289	771,568
Electric Shaving And Grooming Products [Member]
Revenue from External Customer [Line Items]
Net sales	278,315	276,783	279,468
Electric Personal Care Products [Member]
Revenue from External Customer [Line Items]
Net sales	$ 263,775	$ 254,858	$ 250,251

Segment Information (Depreciation and Amortization) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenue from External Customer [Line Items]
Depreciation and amortization	$ 157,630	$ 139,893	$ 104,616
Operating Segments [Member]
Revenue from External Customer [Line Items]
Depreciation and amortization	157,630	139,893	104,616
Operating Segments [Member] \| Global Batteries & Appliances [Member]
Revenue from External Customer [Line Items]
Depreciation and amortization	73,077	67,229	63,618
Operating Segments [Member] \| Hardware & Home Improvement [Member]
Revenue from External Customer [Line Items]
Depreciation and amortization	40,388	31,364
Operating Segments [Member] \| Global Pet Supplies [Member]
Revenue from External Customer [Line Items]
Depreciation and amortization	31,565	29,615	27,702
Operating Segments [Member] \| Home And Garden Business [Member]
Revenue from External Customer [Line Items]
Depreciation and amortization	$ 12,600	$ 11,685	$ 13,296

Segment Information (Segment Profit) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Corporate expense	$ 319,064	$ 284,673	$ 214,522
Acquisition and integration related charges	20,102	48,445	31,066
Restructuring and related charges	22,895	34,012	19,591
Interest expense	202,118	369,519	191,998
Other expense, net	6,286	3,506	878
(Loss) income from continuing operations before income taxes	276,110	(20,151)	113,180
Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
(Loss) income from continuing operations before income taxes	600,367	495,775	403,917
Corporate Non Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Corporate expense	72,856	60,444	47,204
Global Batteries & Appliances [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
(Loss) income from continuing operations before income taxes	256,524	237,544	244,442
Hardware & Home Improvement [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
(Loss) income from continuing operations before income taxes	172,217	88,668
Global Pet Supplies [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
(Loss) income from continuing operations before income taxes	82,371	91,080	85,866
Home And Garden Business [Member] \| Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
(Loss) income from continuing operations before income taxes	$ 89,255	$ 78,483	$ 73,609

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References+ Details

Segment Information (Segment Total Assets) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 5,511,348	$ 5,619,044
Spectrum Brands Holdings [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,198,630	5,000,362
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	5,197,991	5,545,753
Operating Segments [Member] \| Global Batteries & Appliances [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	2,152,003	2,360,733
Operating Segments [Member] \| Hardware & Home Improvement [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	1,629,020	1,735,629
Operating Segments [Member] \| Global Pet Supplies [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	890,372	948,832
Operating Segments [Member] \| Home And Garden Business [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	526,596	500,559
Corporate Non Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 313,357	$ 73,291

Segment Information (Capital Expenditures) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	$ 73,347	$ 81,976	$ 46,809
Spectrum Brands Holdings [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	23,174	30,860	20,586
Operating Segments [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	73,347	81,976	46,809
Operating Segments [Member] \| Global Batteries & Appliances [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	40,347	47,928	36,271
Operating Segments [Member] \| Hardware & Home Improvement [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	21,167	23,385
Operating Segments [Member] \| Global Pet Supplies [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	5,267	8,268	7,447
Operating Segments [Member] \| Home And Garden Business [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Total Capital expenditures	$ 6,566	$ 2,395	$ 3,091

Segment Information (Geographic Disclosures-Net Sales to External Customers) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net sales to external customers	$ 4,429,109	$ 4,085,581	$ 3,252,435
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net sales to external customers	2,640,698	2,411,409	1,772,138
Outside Of United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net sales to external customers	1,788,411	1,674,172	1,480,297
Spectrum Brands Holdings [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net sales to external customers	$ 626,671	$ 638,651	$ 668,127

Commitments And Contingencies (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Loss Contingencies [Line Items]
Estimated costs associated with environmental remediation activities	$ 4,615
Total rent expense	$ 40,775	$ 41,829	$ 34,327
Minimum [Member]
Loss Contingencies [Line Items]
Lease expiration	Oct. 01, 2014
Maximum [Member]
Loss Contingencies [Line Items]
Lease expiration	Jul. 01, 2024

Commitments And Contingencies (Schedule of Future Minimum Rental Commitments Under Operating Leases) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014
Commitments and Contingencies [Abstract]
2015	$ 37,202
2016	33,246
2017	28,373
2018	19,034
2019	14,361
Thereafter	31,872
Total minimum lease payments	$ 164,088

Related Party Transactions (Details)	12 Months Ended
Related Party Transactions (Details)	Sep. 30, 2014	Feb. 09, 2010 Harbinger Parties [Member]
Restructuring Cost and Reserve [Line Items]
Minimum equity ownership under protective provisions for minority stockholders		40.00%
Maximum percentage of transfer of equity securities under protective provisions for minority stockholders		40.00%
Minimum percentage threshold of ownership for termination of Stockholder Agreement	90.00%

Restructuring And Related Charges (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 22,895	$ 34,012	$ 19,591
Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Total future restructuring and related charges expected	46,500
Restructuring and related charges	13,373	11,317	0
Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Total future restructuring and related charges expected	105,000
Restructuring and related charges	1,318	16,352	18,690
HHI Business Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Total future restructuring and related charges expected	9,000
Restructuring and related charges	4,511
HHI Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	3,759	6,228	0	0
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ (66)	$ 115	$ 901

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References+ Details

Restructuring And Related Charges (Restructuring And Related Charges Incurred By Segment) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	$ 22,895	$ 34,012	$ 19,591
Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	13,373	11,317	0
Restructuring and related charges since initiative inception	24,691
Total future restructuring and related charges expected	21,726
Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	1,318	16,352	18,690
Restructuring and related charges since initiative inception	100,690
Total future restructuring and related charges expected	4,385
HHI Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	3,759	6,228	0	0
Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	3,713	9,984	9,835
Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	19,182	24,028	9,756
Spectrum Brands Holdings [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	8,381	4,264	1,794
Global Batteries & Appliances [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	11,072
Restructuring and related charges since initiative inception	21,142
Total future restructuring and related charges expected	13,483
Global Batteries & Appliances [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	99
Restructuring and related charges since initiative inception	25,512
Total future restructuring and related charges expected	767
Global Batteries & Appliances [Member] \| Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	648	1,143	5,094
Global Batteries & Appliances [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	10,458	13,627	2,487
Hardware & Home Improvement [Member] \| Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	2,641	6,246
Hardware & Home Improvement [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	5,628
Global Pet Supplies [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	1,768
Restructuring and related charges since initiative inception	1,768
Total future restructuring and related charges expected	5,748
Global Pet Supplies [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	1,219
Restructuring and related charges since initiative inception	49,368
Total future restructuring and related charges expected	3,618
Global Pet Supplies [Member] \| Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	424	2,595	4,741
Global Pet Supplies [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	2,563	8,556	5,395
Home And Garden Business [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges since initiative inception	18,219
Home And Garden Business [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period		598	912
Corporate [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	533
Restructuring and related charges since initiative inception	1,781
Total future restructuring and related charges expected	2,495
Corporate [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges since initiative inception	7,591
Corporate [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	533	1,247	962
Termination Benefits [Member] \| Cost of Sales [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	971	2
Termination Benefits [Member] \| Cost of Sales [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	2	228	2,941
Termination Benefits [Member] \| Cost of Sales [Member] \| HHI Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period		146
Termination Benefits [Member] \| Operating Expense [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	5,497	10,259
Termination Benefits [Member] \| Operating Expense [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	244	6,351	3,079
Termination Benefits [Member] \| Operating Expense [Member] \| HHI Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	4,511
Other Restructuring [Member] \| Cost of Sales [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	37
Other Restructuring [Member] \| Cost of Sales [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	62	3,330	6,894
Other Restructuring [Member] \| Cost of Sales [Member] \| HHI Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	2,641	6,278
Other Restructuring [Member] \| Operating Expense [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	1,052	(81)	901
Other Restructuring [Member] \| Operating Expense [Member] \| Global Expense Rationalization Initiatives [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	6,868	1,056
Other Restructuring [Member] \| Operating Expense [Member] \| Global Cost Reduction Initiative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges during the period	$ 1,010	$ 6,443	$ 5,776

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References+ Details

Restructuring And Related Charges (Restructuring Reserve Accrual) (Details) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Sep. 30, 2014

Global Expense Rationalization Initiatives [Member]

$ 7,285

4,952

(7,041)

277

5,473

8,421

^[1]

Global Expense Rationalization Initiatives [Member] | Termination Benefits [Member]

7,320

3,462

(7,041)

303

4,044

3,006

^[1]

Global Expense Rationalization Initiatives [Member] | Other Restructuring [Member]

(35)

1,490

(26)

1,429

5,415

^[1]

Global Cost Reduction Initiative [Member]

5,351

234

(4,282)

186

1,489

1,084

^[1]

Global Cost Reduction Initiative [Member] | Termination Benefits [Member]

4,927

232

(3,541)

(289)

1,329

^[1]

Global Cost Reduction Initiative [Member] | Other Restructuring [Member]

424

(741)

475

160

$ 1,067

^[1]

[1]	Consists of amounts not impacting the accrual for restructuring and related charges.

Amount of other expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses associated with a discontinued operation or an asset retirement obligation.

+ References+ Details

Acquisitions (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2014 item	Jan. 02, 2014
Liquid Fence [Member]
Business Acquisition [Line Items]
Preliminary value of consideration		$ 35,845
Number of promissory note semi-annual installments	4
Promissory note repayment period	24 months
Finite-lived intangible assets		26,900
Contingent liability	1,500	1,500
Acquisition		35,845
Technology Assets [Member] \| Liquid Fence [Member]
Business Acquisition [Line Items]
Useful lives of intangible assets	17 years
Finite-lived intangible assets	20,500
Trademarks and Trade Names [Member] \| Liquid Fence [Member]
Business Acquisition [Line Items]
Trade name and trademarks	5,100
Customer Relationships [Member]
Business Acquisition [Line Items]
Useful lives of intangible assets	15 years
Finite-lived intangible assets	$ 1,300

Acquisitions (Supplemental Pro Forma Information) (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Sep. 30, 2014

Jun. 29, 2014

Mar. 30, 2014

Dec. 29, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 30, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Reported Net income (loss)

Reported Net sales

$ 4,429,109

$ 4,085,581

$ 3,252,435

48,655

78,614

34,897

54,921

(36,657)

36,761

(40,523)

(7,091)

217,087

(47,510)

52,795

Reversal of U.S. valuation allowances

122,171

Acquisition and integration related charges

20,102

48,445

31,066

HHI Business [Member]