Supplemental Balance Sheet

12 Months Ended

Sep. 30, 2023

Selected supplemental asset information is presented below.


	September 30,
	2023		2022
	(in millions)
Inventories, net:
Purchased components and raw materials	$	176.9	$	181.8
Work in process	60.0		56.8
Finished goods	61.0		40.1
Total inventories, net	$	297.9	$	278.7

Other current assets:
Prepaid expenses	$	17.8	$	14.6
Non-trade receivables	1.7		1.6
Income taxes	0.8		0.8
Maintenance and repair supplies and tooling	4.1		2.8
Workers’ compensation reimbursement receivable	2.2		2.3
Other current assets	4.9		4.7
Total other current assets	$	31.5	$	26.8

Property, plant and equipment, net:
Land	$	6.4	$	5.7
Buildings	117.2		87.6
Machinery and equipment	525.8		456.0
Construction in progress	36.9		104.7
Total property, plant and equipment	$	686.3	$	654.0
Accumulated depreciation	(374.6)		(352.4)
Total property, plant and equipment, net	$	311.7	$	301.6

Other noncurrent assets:
Operating lease right-of-use assets	$	23.6	$	26.0
Maintenance and repair supplies and tooling	21.1		20.4
Workers’ compensation reimbursement receivable	2.4		3.6
Note receivable	1.8		1.7
Pension asset	6.6		0.6
Deferred financing fees	0.7		1.0
Other noncurrent assets	2.6		3.4
Total noncurrent assets	$	58.8	$	56.7

Selected supplemental liability information is presented below.


	September 30,
	2023		2022
	(in millions)
Other current liabilities:
Compensation and benefits	$	33.8	$	40.2
Customer rebates	14.6		16.2
Interest payable	5.3		5.3
Warranty accrual	8.6		6.5
Deferred revenues	9.2		8.1
Returned goods accrual	6.7		4.2
Operating lease liabilities	4.9		4.4
Taxes other than income taxes	2.0		4.4
Restructuring liabilities	6.6		3.3
Income taxes payable	8.5		7.5
Workers’ compensation accrual	4.0		4.6
CARES Act payroll tax liabilities	—		4.4
Other current liabilities	11.0		8.3
Total current liabilities	$	115.2	$	117.4

Other noncurrent liabilities:
Operating lease liabilities	$	19.8	$	22.4
Warranty accrual	7.1		4.2
Transition tax liability	3.1		4.1
Uncertain tax position liability	5.0		4.7
Workers' compensation accrual	5.9		6.5
NMTC liability	3.9		3.9
Asset retirement obligation	4.2		4.2
Deferred development grant	2.5		2.5
Other noncurrent liabilities	2.7		2.9
Total noncurrent liabilities	$	54.2	$	55.4