Supplemental Financial Statement Information (Tables)

9 Months Ended

Jun. 30, 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 June 30,				For the Nine Months Ended June 30,
	2020		2019		2020		2019
Other items, net
Interest income	$	(0.2)	$	(0.3)	$	(0.4)	$	(1.3)
Foreign currency exchange loss/(gain)	2.9		(0.3)		8.0		2.4
Pension benefit other than service costs	(0.5)		(0.7)		(1.5)		(2.1)
Other	(1.1)		0.3		(0.7)		0.3
Acquisition foreign currency loss/(gain)	—		0.9		2.2		(8.1)
Interest income on restricted cash	—		—		—		(5.8)
Transition services agreement income	(0.4)		(0.7)		(0.8)		(0.8)
Gain on sale of assets	—		—		(1.0)		—
Settlement of acquired business hedging contracts	—		—		—		1.5
Total Other items, net	$	0.7	$	(0.8)	$	5.8	$	(13.9)

The components of certain balance sheet accounts are as follows:

	June 30, 2020		September 30, 2019
Inventories
Raw materials and supplies	$	103.3	$	70.5
Work in process	139.1		103.7
Finished products	276.2		295.1
Total inventories	$	518.6	$	469.3
Other Current Assets
Miscellaneous receivables	$	18.1	$	16.5
Due from Spectrum	34.7		7.6
Prepaid expenses	96.4		71.3
Value added tax collectible from customers	23.9		23.1
Other	12.9		58.6
Total other current assets	$	186.0	$	177.1
Property, Plant and Equipment
Land	$	9.0	$	9.6
Buildings	119.6		119.9
Machinery and equipment	824.2		823.0
Capital leases	45.7		50.4
Construction in progress	36.0		25.8
Total gross property	1,034.5		1,028.7
Accumulated depreciation	(689.6)		(666.7)
Total property, plant and equipment, net	$	344.9	$	362.0
Other Current Liabilities
Accrued advertising, sales promotion and allowances	$	11.2	$	11.8
Accrued trade allowances	22.9		53.1
Accrued salaries, vacations and incentive compensation	43.9		59.2
Accrued interest expense	63.0		37.4
Due to Spectrum	1.1		2.6
Accrued acquisition and integration costs	1.0		7.9
Restructuring reserve	13.2		9.8
Income taxes payable	29.3		23.4
Other	164.4		128.4
Total other current liabilities	$	350.0	$	333.6
Other Liabilities
Pensions and other retirement benefits	$	101.1	$	109.0
Deferred compensation	26.3		28.1
Restructuring reserve	0.7		—
Mandatory transition tax	16.7		16.7
Other non-current liabilities	73.9		50.8
Total other liabilities	$	218.7	$	204.6