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RESTRUCTURING AND RELATED CHARGES
 3 Months Ended
Jan. 02, 2022
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND RELATED CHARGES RESTRUCTURING AND RELATED CHARGES
Global Productivity Improvement Program – During the year ended September 30, 2019, the Company initiated a company-wide, multi-year program, which consists of various restructuring related initiatives to redirect resources and spending to drive growth, identify cost savings and pricing opportunities through standardization and optimization, develop organizational and operating optimization, and reduce overall operational complexity across the Company. Since the announcement of the project and completion of the Company’s divestitures of GBL and GAC during the year ended September 30, 2019, the project focus includes the transitioning of the Company’s continuing operations in a post-divestiture environment and separation from Energizer TSAs and reverse TSAs. Refer to Note 2 – Divestitures for further discussion of continuing involvement with Energizer.  The initiative includes review of global processes and organization design and structures; headcount reductions and transfers; and rightsizing the Company’s shared operations and commercial business strategy in certain regions and local jurisdictions; among others. Total cumulative costs incurred associated with the project were $154.0 million as of January 2, 2022, with approximately $1.7 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the fiscal year ending September 30, 2022.
GPC Edwardsville 3PL Transition - During the year ended September 30, 2021, the GPC segment entered into an initiative to transition its third party logistics (3PL) service provider at its Edwardsville, IL distribution center to optimize its operations and improve fill rates to meet customer requirements and handle projected growth. Costs incurred to facilitate the transition of service providers include one-time implementation and start-up costs with the new service provider, including the integration of the provider systems and technology, incremental compensation and incentive-based compensation to maintain performance during the transition period, duplicative and redundant costs between providers, and incremental costs for various disruptions in the operations during the transition period, including supplemental transportation and storage costs as the new 3PL operations are fully integrated and transitioned. Total cumulative costs incurred associated with the project were $21.8 million as of January 2, 2022, with approximately $3.7 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the first half of the fiscal year ending September 30, 2022.
SAP S/4 HANA ERP Transformation - During the year ended September 30, 2021, the Company began an initiative to transform its enterprise-wide operating system to SAP S/4 HANA. The initiative is a multi-year project that will include various project costs, including software configuration and implementation costs that would be recognized as a capital expenditure or deferred cost in accordance with applicable accounting policies. Certain restructuring related costs associated with the initiative include project development and management costs, and professional services with business partners engaged towards planning, design and business process review that would not qualify as software implementation costs. The Company is currently in the planning and design stage of the project. Total cumulative costs incurred associated with the project were $6.7 million as of January 2, 2022 with approximately $10.1 million forecasted in the foreseeable future. The project is a multi-year implementation with various phases that will be realized throughout the project timeline, depending upon business unit and/or jurisdiction, and is anticipated to be incurred through September 30, 2024.
Other Restructuring Activities – The Company may enter into small, less significant initiatives and restructuring related activities to reduce costs and improve margins throughout the organization. Individually these activities are not substantial and occur over a shorter time period (generally less than 12 months).
The following summarizes restructuring and related charges for the three month periods ended January 2, 2022 and January 3, 2021:
Three Month Periods Ended
(in millions)
January 2, 2022January 3, 2021
Global productivity improvement program$1.8 $9.0 
GPC Edwardsville 3PL transition10.3 — 
SAP S/4 HANA ERP transformation2.9 — 
Other restructuring activities2.4 — 
Total restructuring and related charges$17.4 $9.0 
Reported as:
Cost of goods sold$0.3 $0.1 
Operating expense17.1 8.9 
The following is a summary of restructuring and related charges for the three month periods ended January 2, 2022 and January 3, 2021, cumulative costs for current restructuring initiatives, and estimated future costs to be incurred as of January 2, 2022, by cost type.
(in millions)Termination
Benefits		Other
Costs		Total
For the three month period ended January 2, 2022$0.6 $16.8 $17.4 
For the three month period ended January 3, 20212.9 6.1 9.0 
Cumulative costs through January 2, 202229.7 152.8 182.5 
Estimated future costs to be incurred— 15.5 15.5 
The following is a rollforward of the accrual related to all restructuring and related activities, included within Other Current Liabilities, by cost type for the three month period ended January 2, 2022.
(in millions)Termination
Benefits		Other
Costs		Total
Accrual balance at September 30, 2021$4.6 $5.6 $10.2 
Provisions0.5 5.3 5.8 
Cash expenditures(0.7)— (0.7)
Non-cash items(1.3)0.6 (0.7)
Accrual balance at January 2, 2022$3.1 $11.5 $14.6 
The following summarizes restructuring and related charges by segment for the three month periods ended January 2, 2022 and January 3, 2021, cumulative costs incurred through January 2, 2022, and estimated future costs to be incurred by the Company’s segments:
(in millions)HPCGPCH&GCorporateTotal
For the three month period ended January 2, 2022$0.6 $11.4 $— $5.4 $17.4 
For the three month period ended January 3, 20212.6 1.5 — 4.9 9.0 
Cumulative costs through January 2, 202221.1 52.4 2.7 106.3 182.5 
Estimated future costs to be incurred0.7 4.2 — 10.6 15.5