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Restructuring
 9 Months Ended
Jun. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
Project Momentum Restructuring - In November 2022, the Board of Directors approved a profit recovery program, Project Momentum, which includes an enterprise-wide restructuring focused on recovering operating margins, optimizing our manufacturing, distribution and global supply chain networks, and enhancing our organizational efficiency throughout the Company.

In July 2023, the Company's Board of Directors approved an expansion to the Project Momentum profit recovery program and delegated authority to the Company's management to determine the final actions with respect to the plan. The expansion of this program will include an additional year, which will allow for additional optimization of our battery manufacturing, distribution and global supply chain networks, further review of our global real estate footprint and the implementation of IT systems that will allow us to streamline our organization and fully execute the program. Based on the expanded scope and additional year, incremental costs will be incurred to successfully execute the program. It is estimated that the Company will incur total pre-tax exit-related cash operating costs associated with these plans of approximately $95 to $110, non-cash costs of approximately $12, and capital expenditures of $50 to $60 through the end of fiscal 2025.

2019 Restructuring Program - In the fourth fiscal quarter of 2019, the Company began implementing restructuring related integration plans for our manufacturing and distribution networks. These plans included 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 these plans were substantially completed by December 31, 2021, and the Company does not expect to incur additional material charges associated with these plans.

Part of this plan was the exit of our Dixon, IL leased packaging facility, which the Company vacated during the first
quarter of fiscal 2022. In the third quarter of fiscal 2022, the Company entered into a termination agreement with the
landlord. Since the Company has already vacated the facility as a part of the 2019 restructuring program, most
assets associated with the location have already been fully depreciated. The termination of this lease resulted in a
gain of $4.5 recognized in Other items, net during the third quarter of fiscal 2022.

2020 Restructuring Program - In the fourth fiscal quarter of 2020, the Company initiated a new restructuring program with a primary focus on reorganizing its global end-to-end supply chain network and ensuring accountability by category. This program included streamlining the Company’s end-to-end supply chain model to enable rapid response to category specific demands and enhancing our ability to better serve our customers. This program was substantially complete by December 31, 2021. The Company does not expect to incur additional material charges associated with this program.
The pre-tax expense for charges related to the restructuring plans for the quarters and nine months ended June 30, 2023 and 2022 are noted in the table below, and were reflected in the Consolidated (Condensed) Statement of Earnings and Comprehensive Income:
For the Quarters Ended June 30,For the Nine Months Ended June 30,
2023202220232022
2019 Restructuring Program
Costs of products sold
Severance and related benefit costs$— $— $— $(0.1)
Accelerated depreciation & asset write-offs— — — 1.2 
Other exit costs(1)
— — — 2.8 
Other items, net
Gain on termination of finance lease(2)
— (4.5)— (4.5)
2019 Restructuring Total$— $(4.5)$— $(0.6)
2020 Restructuring Program
Costs of products sold
Severance and related benefit costs$— $— $— $0.2 
Other restructuring related costs(3)
— — — 1.1 
Selling, general and administrate expense
Severance and related benefit costs— — — 0.1 
2020 Restructuring Total$— $— $— $1.4 
Project Momentum Restructuring
Costs of products sold
Severance and related benefit costs$0.7 $— $5.6 $— 
Accelerated depreciation & asset write-offs1.6 — 2.5 — 
Other restructuring related costs(1)
4.2 — 4.4 — 
Selling, general and administrate expense
Severance and related benefit costs0.7 — 1.3 — 
Other restructuring related costs(3)
1.9 — 9.4 — 
Other items, net(0.2)(0.2)
Momentum Restructuring Cost Total$8.9 $— $23.0 $— 
IT enablement(4)
0.2 — 0.2 — 
Total restructuring and related costs$9.1 $(4.5)$23.2 $0.8 
(1) Includes charges primarily related to consulting, relocation, environmental investigatory and mitigation costs, and other facility exit costs.
(2) Relates to the termination of the finance lease from exiting our Dixon, IL leased packaging facility in the third quarter of fiscal 2022.
(3) Primarily includes consulting and legal fees for the restructuring program.
(4) Relates to expenses for new IT systems that are enabling the Company to complete restructuring initiatives. Costs are included in SG&A in the Consolidated (Condensed) Statement of Earnings and Comprehensive Income.

Although the Company's restructuring costs are recorded outside of segment profit, if allocated to our reportable segments, the pre-tax restructuring and related costs for the quarter and nine months ended June 30, 2023 would be incurred within the Battery & Lights segment in the amounts of $8.3 and $20.9 and the Auto Care segment in the amount of $0.8 and $2.3, respectively. For the quarter ended June 30, 2022, the gain would have been incurred within the Battery & Lights segment. For the nine months ended June 30, 2022, the pre-tax restructuring and related costs would have been incurred within the Battery & Lights segment in the amount of $0.6 and the Auto Care segment in the amount of $0.2.
The following table summarizes the activity related to the Project Momentum restructuring program for the nine months ended June 30, 2023:
Utilized
September 30, 2022Charge to IncomeCashNon-Cash
June 30, 2023 (1)
Severance & termination related costs$— $6.9 $1.1 $— $5.8 
Accelerated depreciation & asset write-offs— 2.5 — 2.5 — 
Other restructuring related costs0.9 13.6 14.1 (0.2)0.6 
IT enablement— 0.20.2 — — 
    Total restructuring and related costs$0.9 $23.2 $15.4 $2.3 $6.4 
(1) At June 30, 2023, the restructuring reserve is recorded on the Consolidated (Condensed) Balance Sheet in Other current liabilities and Other long term liabilities. Refer to Note 13, Supplemental Financial Statement Information for additional details.

The following table summarizes the activity related to the 2019 restructuring program for the nine months ended June 30, 2022 and 2023:
Utilized
September 30, 2021Charge to IncomeCashNon-Cash
June 30, 2022 (1)
Severance & termination related costs$1.4 $(0.1)$1.2 $— $0.1 
Accelerated depreciation & asset write-offs— 1.2 — 1.2 — 
Other exit costs2.2 2.8 5.0 — — 
Net gain on sale of fixed assets0.5 — 0.5 — — 
Gain on termination of finance lease (2)— (4.5)5.1 (9.6)— 
    Total$4.1 $(0.6)$11.8 $(8.4)$0.1 
September 30, 2022Charge to IncomeCashNon-Cash
June 30, 2023 (1)
Severance & termination related costs$0.1 $— $0.1 $— $— 
   Total$0.1 $— $0.1 $— $— 
(1) At June 30, 2022, the restructuring reserve is recorded on the Consolidated (Condensed) Balance Sheet in Other current liabilities.
(2) The Gain on termination of finance lease includes the removal of the Company's finance lease obligation of $9.8, offset by a termination fee, decommissioning and brokerage costs, and immaterial fixed asset write-offs associated with the leased location.

The following table summarizes the activity related to the 2020 restructuring program for the nine months ended June 30, 2022 and 2023:
Utilized
September 30, 2021Charge to IncomeCashNon-Cash
June 30, 2022 (1)
Severance & termination related costs$0.9 $0.3 $0.5 $— $0.7 
Other restructuring related costs0.7 1.1 1.8 — — 
Total$1.6 $1.4 $2.3 $— $0.7 
September 30, 2022Charge to IncomeCashNon-Cash
June 30, 2023 (1)
Severance & termination related costs$0.7 $— $0.7 $— $— 
   Total$0.7 $— $0.7 $— $—