Supplemental Financial Statement Information (Tables)

6 Months Ended

Mar. 31, 2020

Financial Statement Related Disclosures [Abstract]

Supplemental Income Statement and Balance Sheet Information

The components of certain income statement accounts are as follows:

	For the Quarter Ended March 31,						For the Six Months Ended March 31,
	2020			2019			2020			2019
Other items, net
Interest income	$	(0.1	)	$	(0.7	)	$	(0.2	)	$	(1.0	)
Foreign currency exchange gain	5.5			3.8			5.1			2.7
Pension benefit other than service costs	(0.5		)	(0.7		)	(1.0		)	(1.4		)
Other	0.3			—			0.4			—
Acquisition foreign currency loss/(gain)	—			—			2.2			(9.0		)
Interest income on restricted cash	—			—			—			(5.8		)
Transition services agreement income	(0.1		)	(0.1		)	(0.4		)	(0.1		)
Gain on sale of assets	—			—			(1.0		)	—
Settlement of acquired business hedging contracts	—			1.5			—			1.5
Total Other items, net	$	5.1		$	3.8		$	5.1		$	(13.1	)

The components of certain balance sheet accounts are as follows:

	March 31, 2020			September 30, 2019
Inventories
Raw materials and supplies	$	85.2		$	70.5
Work in process	102.7			103.7
Finished products	282.8			295.1
Total inventories	$	470.7		$	469.3
Other Current Assets
Miscellaneous receivables	$	23.1		$	16.5
Due from Spectrum	44.0			7.6
Prepaid expenses	97.2			71.3
Value added tax collectible from customers	22.6			23.1
Other	19.0			58.6
Total other current assets	$	205.9		$	177.1
Property, Plant and Equipment
Land	$	9.0		$	9.6
Buildings	118.8			119.9
Machinery and equipment	812.7			823.0
Capital leases	45.7			50.4
Construction in progress	36.2			25.8
Total gross property	1,022.4			1,028.7
Accumulated depreciation	(675.8		)	(666.7		)
Total property, plant and equipment, net	$	346.6		$	362.0
Other Current Liabilities
Accrued advertising, sales promotion and allowances	$	10.8		$	11.8
Accrued trade allowances	24.6			53.1
Accrued salaries, vacations and incentive compensation	34.1			59.2
Accrued interest expense	36.0			37.4
Due to Spectrum	1.4			2.6
Accrued acquisition and integration costs	5.2			7.9
Restructuring reserve	9.7			9.8
Income taxes payable	23.2			23.4
Other	176.2			128.4
Total other current liabilities	$	321.2		$	333.6
Other Liabilities
Pensions and other retirement benefits	$	103.2		$	109.0
Deferred compensation	24.3			28.1
Restructuring reserve	3.7			—
Mandatory transition tax	16.7			16.7
Other non-current liabilities	74.4			50.8
Total other liabilities	$	222.3		$	204.6