BUSINESS SEGMENTS (Tables)

9 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Information on Griffon’s business segments is as follows:

	For the Three Months Ended June 30,				For the Nine Months Ended June 30,
REVENUE	2013		2012		2013		2012
Home & Building Products:
ATT	$	128,332	$	130,311	$	341,878	$	362,374
CBP		112,285		106,910		314,651		309,825
Home & Building Products		240,617		237,221		656,529		672,199
Telephonics		129,997		101,116		347,678		319,621
Plastics		139,212		141,909		418,111		421,889
Total consolidated net sales	$	509,826	$	480,246	$	1,422,318	$	1,413,709

INCOME BEFORE TAXES	For the Three Months Ended June 30,						For the Nine Months Ended June 30,
Segment operating profit:	2013			2012			2013			2012
Home & Building Products	$	11,549		$	17,482		$	22,655		$	35,412
Telephonics		10,592			14,113			38,990			40,171
Plastics		5,401			3,506			8,959			7,879
Total segment operating profit		27,542			35,101			70,604			83,462
Net interest expense		(13,137	)		(12,855	)		(39,125	)		(38,775	)
Unallocated amounts		(6,573	)		(7,253	)		(22,140	)		(20,041	)
Loss on pension settlement		—			—			(2,142	)		—
Income before taxes	$	7,832		$	14,993		$	7,197		$	24,646

	For the Three Months Ended June 30,						For the Nine Months Ended June 30,
	2013			2012			2013			2012
Segment adjusted EBITDA:
Home & Building Products	$	21,478		$	25,831		$	56,272		$	59,434
Telephonics		13,146			15,886			45,015			46,912
Plastics		12,161			10,117			33,832			27,462
Total Segment adjusted EBITDA		46,785			51,834			135,119			133,808
Net interest expense		(13,137	)		(12,855	)		(39,125	)		(38,775	)
Segment depreciation and amortization		(17,639	)		(16,733	)		(52,467	)		(48,373	)
Unallocated amounts		(6,573	)		(7,253	)		(22,140	)		(20,041	)
Restructuring charges		(1,604	)		—			(12,048	)		(1,795	)
Acquisition costs		—			—			—			(178	)
Loss on pension settlement		—			—			(2,142	)		—
Income before taxes	$	7,832		$	14,993		$	7,197		$	24,646

DEPRECIATION and AMORTIZATION	For the Three Months Ended June 30,				For the Nine Months Ended June 30,
Segment:	2013		2012		2013		2012
Home & Building Products	$	9,075	$	8,349	$	27,092	$	23,571
Telephonics		1,804		1,773		5,275		5,219
Plastics		6,760		6,611		20,100		19,583
Total segment depreciation and amortization		17,639		16,733		52,467		48,373
Corporate		110		99		320		295
Total consolidated depreciation and amortization	$	17,749	$	16,832	$	52,787	$	48,668
CAPITAL EXPENDITURES
Segment:
Home & Building Products	$	6,534	$	5,974	$	22,352	$	20,547
Telephonics		2,401		4,462		5,853		8,246
Plastics		5,947		7,037		17,648		28,811
Total segment		14,882		17,473		45,853		57,604
Corporate		9		17		33		91
Total consolidated capital expenditures	$	14,891	$	17,490	$	45,886	$	57,695

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

ASSETS	At June 30, 2013		At September 30, 2012
Segment assets:
Home & Building Products	$	945,087	$	943,766
Telephonics		283,723		255,420
Plastics		415,692		430,395
Total segment assets		1,644,502		1,629,581
Corporate		100,924		173,088
Total continuing assets		1,745,426		1,802,669
Assets of discontinued operations		3,200		3,523
Consolidated total	$	1,748,626	$	1,806,192