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Segments
 9 Months Ended
Jun. 30, 2023
Segment Reporting [Abstract]  
Segments Segments
Operations for Energizer are managed via two product segments: Batteries & Lights and Auto Care. Segment performance is evaluated based on segment operating profit, exclusive of general corporate expenses (including share-based compensation costs), amortization of intangibles, acquisition and integration activities, restructuring and related costs, acquisition earn out, the costs of the May 2022 flooding of our Brazilian manufacturing facility, costs of exiting the Russian market and other items determined to be corporate in nature. Financial items, such as interest income and expense, (loss)/gain on extinguishment of debt and the gain on finance lease termination,are managed on a global basis at the corporate level. The exclusion of restructuring costs and acquisition and integration costs from segment results reflects management’s view on how it evaluates segment performance.

Energizer’s operating model includes a combination of standalone and shared business functions between the product segments, varying by country and region of the world. Shared functions include the sales and marketing functions, as well as human resources, IT and finance shared service costs. Energizer applies a fully allocated cost basis, in which shared business functions are allocated between segments. Such allocations are estimates, and may not represent the costs of such services if performed on a standalone basis.

Segment sales and profitability for the quarters and nine months ended ended June 30, 2023 and 2022 are presented below:
 For the Quarters Ended June 30,For the Nine Months Ended June 30,
2023202220232022
Net Sales  
Batteries & Lights$511.3 $531.6 $1,688.8 $1,788.3 
Auto Care188.1 196.4 459.8 471.4 
Total net sales$699.4 $728.0 $2,148.6 $2,259.7 
Segment Profit  
Batteries & Lights$121.9 $142.7 $374.7 $406.4 
Auto Care17.4 12.9 57.4 37.0 
Total segment profit$139.3 $155.6 $432.1 $443.4 
    General corporate and other expenses (1) (27.4)(27.6)(80.6)(74.9)
    Amortization of intangible assets(14.5)(15.4)(45.0)(45.8)
Restructuring and related costs (2)(9.1)— (23.2)— 
    Acquisition and integration costs (3)— — — (16.5)
    Acquisition earn out (4)— — — (1.1)
Interest expense(42.2)(41.1)(127.1)(116.4)
Exit of Russian market (5)— — — (14.0)
Gain on finance lease terminations (6)— 4.5 — 4.5 
Brazil flood damage (7)— (9.9)— (9.9)
(Loss)/gain on extinguishment of debt (0.3)— 1.7 — 
Other items - Adjusted (8)(5.4)(1.0)(4.8)0.3 
Total earnings before income taxes$40.4 $65.1 $153.1 $169.6 
Depreciation and amortization
Batteries & Lights$13.0 $12.5 $39.5 $36.4 
Auto Care3.0 2.5 8.5 6.8 
Total segment depreciation and amortization$16.0 $15.0 $48.0 $43.2 
Amortization of intangible assets14.5 15.4 45.0 45.8 
         Total depreciation and amortization$30.5 $30.4 $93.0 $89.0 

(1) Included in SG&A in the Consolidated (Condensed) Statement of Earnings and Comprehensive Income.
(2) Restructuring and related costs were included in the following lines in the Consolidated (Condensed) Statement of Earnings and Comprehensive Income:

For the Quarters Ended June 30,For the Nine Months Ended June 30,
Restructuring and related costs2023202220232022
Cost of products sold$6.5 $— $12.5 $— 
SG&A - Restructuring costs2.6 — 10.7 — 
SG&A - IT Enablement0.2 — 0.2 — 
Other items, net(0.2)— (0.2)— 
Total Restructuring and related costs$9.1 $— $23.2 $— 

(3) Acquisition and integration costs included $6.0 recorded in Cost of products sold, $9.4 recorded in SG&A, and $1.1 in R&D for the nine months ended June 30, 2022.
(4) This represents the earn out achieved through June 30, 2022 under the incentive agreements entered into with the Formulations Acquisition and is recorded in SG&A on the Consolidated (Condensed) Statement of Earnings and Comprehensive Income.
(5) These are the costs associated with the Company's exit of the Russian market during the second quarter of fiscal 2022. Exiting the Russian market resulted in the impairment of inventory recorded in Cost of products sold of $0.7, impairment of other assets and severance recorded in SG&A of $5.8 and currency impacts recorded in Other items, net of $7.5 on the Consolidated (Condensed) Statement of Earnings and Comprehensive Income.
(6) This represents the termination of a capital lease in the quarter ended June 30, 2022 associated with a facility that was exited as a part of the Company's 2019 Restructuring program. The gain was recorded in Other items, net in the Consolidated (Condensed) Statement of Earnings.
(7) These are the costs associated with the May 2022 flooding of our manufacturing facility in Brazil, which were recorded in Cost of products sold on the Consolidated (Condensed) Statement of Earnings. The majority is related to write-off of damaged inventory.
(8) Other items, net on the Consolidated (Condensed) Statement of Earnings and Comprehensive Income included a restructuring benefit of $0.2 for the quarter and nine months ended June 30, 2023, and costs associated with the exit of the Russian market of $7.5 for the nine months ended June 30, 2022 and the $4.5 gain on the termination of a capital lease for the quarter and nine months ended June 30, 2022.

Corporate assets shown in the following table include cash, all financial instruments, pension assets, amounts indemnified by Spectrum per the purchase agreements and tax asset balances that are managed outside of operating segments.

Total AssetsJune 30, 2023September 30, 2022
Batteries & Lights$1,334.8 $1,366.0 
Auto Care432.7 453.7 
Total segment assets$1,767.5 $1,819.7 
Corporate461.4 453.5 
Goodwill and other intangible assets2,276.2 2,298.9 
Total assets$4,505.1 $4,572.1