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EXIT AND DISPOSAL ACTIVITIES (Tables)
12 Months Ended
Sep. 30, 2024
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges
The following summarizes exit and disposal charges for the years ended September 30, 2024, 2023 and 2022:
(in millions)202420232022
Exit and disposal costs$1.0 $9.3 $10.4 
Reported as:
Cost of goods sold$— $0.6 $0.1 
Selling, general & administrative expense1.0 8.7 10.3 
Schedule of Costs Incurred by Reporting Segment
The following summarizes exit and disposal charges by segment for the years ended September 30, 2024, 2023 and 2022:
(in millions)202420232022
GPC$0.1 $3.5 $3.6 
H&G— 0.2 0.7 
HPC0.6 5.2 5.4 
Corporate and shared operations0.3 0.4 0.7 
Total exit and disposal costs$1.0 $9.3 $10.4 
Schedule of Costs Incurred and Cumulative Costs by Cost Type
The following is a summary of exit and disposal charges by cost type for the years ended September 30, 2024, 2023, and 2022:
(in millions)
Termination
Benefits
Other
Costs
Total
For the year ended September 30, 2024$0.6 $0.4 $1.0 
For the year ended September 30, 20238.2 1.1 9.3 
For the year ended September 30, 202210.2 0.2 10.4 
Schedule of Rollforward of Restructuring Accrual
The following is a rollforward of the accrual for exit and disposal charges by cost type for the years ended September 30, 2024, and 2023, included in Other Current Liabilities on the Consolidated Statements of Financial Position:
(in millions)
Termination
Benefits
Other
Costs
Total
Accrual balance at September 30, 2022$3.7 $0.3 $4.0 
Provisions7.6 0.6 8.2 
Cash expenditures(8.1)(0.3)(8.4)
Non-cash items0.2 (0.1)0.1 
Accrual balance at September 30, 2023$3.4 $0.5 $3.9 
Provisions0.6 — 0.6 
Cash expenditures(2.8)(0.4)(3.2)
Accrual balance at September 30, 2024$1.2 $0.1 $1.3