Restructuring

6 Months Ended

Mar. 31, 2020

Restructuring and Related Activities [Abstract]

In the fourth fiscal quarter of 2019, Energizer's Board of Directors approved restructuring related integration plans for our manufacturing and distribution networks. These plans include the closure and combination of distribution and manufacturing facilities in order to reduce complexity and realize greater efficiencies in our manufacturing, packaging and distribution processes. All activities within this plan are expected to be completed by December 31, 2021.

The pre-tax expense for charges related to the restructuring plans for the quarter and six months ended March 31, 2020 are noted in the table below and were reflected in Cost of products sold on the Consolidated (Condensed) Statement of Earnings and Comprehensive Income:



	For the Quarter Ended March 31, 2020		For the Six Months Ended March 31, 2020
Severance and related benefit costs	$	0.2	$	1.1
Accelerated depreciation & asset write-offs	2.5		5.9
Other exit costs⁽¹⁾	4.7		6.7
Total	$	7.4	$	13.7

(1) Includes charges primarily related to environmental investigatory and mitigation costs, relocation and other facility exit costs.

The restructuring costs noted above for the quarter ended March 31, 2020, were incurred within the Americas and International segments in the amount of $6.9 and $0.5, respectively. The restructuring costs for the six months ended March 31, 2020 were incurred within the Americas and International segments in the amount of $12.8 and $0.9, respectively.

The following table summarizes the activity related to the restructuring for the six months ended March 31, 2020:



					Utilized
	September 30, 2019		Charge to Income		Cash		Non-Cash		March 31, 2020⁽¹⁾
Severance & termination related costs	$	9.8	$	1.1	$	—	$	—	$	10.9
Accelerated depreciation & asset write-offs	—		5.9		—		5.9		—
Other exit costs	—		6.7		4.2		—		2.5
Total	$	9.8	$	13.7	$	4.2	$	5.9	$	13.4

(1) At March 31, 2020, the restructuring reserve is recorded on the Consolidated (Condensed) Balance Sheet in Other current liabilities of $9.7 and Other liabilities of $3.7.

The Company expects to incur additional severance and related benefit costs and other exit-related costs associated with these plans of approximately $50 through the end of calendar 2021.