SEGMENT INFORMATION (Tables)

3 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Net Sales Relating to Segments

Net sales relating to the segments for the three month periods ended December 31, 2023 and January 1, 2023, are as follows:

(in millions)	December 31, 2023		January 1, 2023
GPC	$	276.9	$	277.5
H&G	72.0		71.4
HPC	343.3		364.4
Net sales	$	692.2	$	713.3

Schedule of Segment Information

Segment Adjusted EBITDA for the reportable segments for SBH for the three month periods ended December 31, 2023 and January 1, 2023, are as follows:

(in millions)	December 31, 2023		January 1, 2023
GPC	$	52.7	$	37.2
H&G	(0.7)		(2.4)
HPC	26.7		13.2
Total segment adjusted EBITDA	78.7		48.0
Corporate	(5.6)		8.2
Interest expense	19.2		33.4
Depreciation	14.4		12.2
Amortization	11.1		10.4
Share based compensation	3.9		3.3
Tristar integration	—		5.7
HHI separation costs	1.3		1.5
HPC separation initiatives	0.3		2.4
Fiscal 2023 restructuring	0.5		—
Fiscal 2022 restructuring	—		0.6
Russia closing initiatives	—		2.9
Global ERP transformation	3.0		1.6
Other project costs	—		5.4
Unallocated shared costs	—		6.3
Non-cash purchase accounting adjustments	0.5		0.5
Gain from debt repurchase	(4.7)		—
Gain from remeasurement of contingent consideration liability	—		(1.5)
Impairment of intangible assets	4.0		—
Early settlement of foreign currency cash flow hedges	—		2.6
Legal and environmental	1.2		—
HPC product recall	(0.7)		0.3
Other	0.4		4.3
Income (loss) from continuing operations before income taxes	$	29.9	$	(52.1)

Segment Adjusted EBITDA for reportable segments for SB/RH for the three month periods ended December 31, 2023 and January 1, 2023, are as follows:

(in millions)	December 31, 2023		January 1, 2023
GPC	$	52.7	$	37.2
H&G	(0.7)		(2.4)
HPC	26.7		13.2
Total segment adjusted EBITDA	78.7		48.0
Corporate	(5.9)		8.3
Interest expense	19.2		33.4
Depreciation	14.4		12.2
Amortization	11.1		10.4
Share based compensation	3.8		3.1
Tristar integration	—		5.7
HHI divestiture and separation costs	1.3		1.5
HPC separation initiatives	0.3		2.4
Fiscal 2023 restructuring	0.5		—
Fiscal 2022 restructuring	—		0.6
Russia closing initiatives	—		2.9
Global ERP transformation	3.0		1.6
Other project costs	—		5.4
Unallocated shared costs	—		6.3
Non-cash purchase accounting adjustments	0.5		0.5
Gain from debt repurchase	(4.7)		—
Gain from remeasurement of contingent consideration liability	—		(1.5)
Impairment of intangible assets	4.0		—
Early settlement of foreign currency cash flow hedges	—		2.6
Legal and environmental	1.2		—
HPC product recall	(0.7)		0.3
Other	0.3		4.3
Income (loss) from continuing operations before income taxes	$	30.4	$	(52.0)