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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Sep. 30, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | SCHEDULE II GRIFFON CORPORATION VALUATION AND QUALIFYING ACCOUNTS For the Years Ended September 30, 2025, 2024 and 2023 (in thousands)
Description | Balance at Beginning of Year |  | Additions |  | Reductions |  | Other |  | Balance at End of Year
FOR THE YEAR ENDED SEPTEMBER 30, 2025 |  |  |  |  |  |  |  |  |
Allowance for credit losses | $ | 10,986 |  |  | $ | 566 |  |  | $ | (1,755) |  |  | $ | 289 |  |  | $ | 10,086 |
Inventory valuation | $ | 56,285 |  |  | $ | 1,697 |  |  | $ | (18,701) |  |  | $ | 386 |  |  | $ | 39,667 |
Deferred tax valuation allowance | $ | 26,989 |  |  | $ | 3,714 |  |  | $ | — |  |  | $ | — |  |  | $ | 30,703 |
FOR THE YEAR ENDED SEPTEMBER 30, 2024 |  |  |  |  |  |  |  |  |
Allowance for credit losses | $ | 11,264 |  |  | $ | 636 |  |  | $ | (1,325) |  |  | $ | 411 |  |  | $ | 10,986 |
Inventory valuation(1) | $ | 55,737 |  |  | $ | 27,210 |  |  | $ | (27,353) |  |  | $ | 691 |  |  | $ | 56,285 |
Deferred tax valuation allowance | $ | 17,992 |  |  | $ | 8,997 |  |  | $ | — |  |  | $ | — |  |  | $ | 26,989 |
FOR THE YEAR ENDED SEPTEMBER 30, 2023 |  |  |  |  |  |  |  |  |
Allowance for credit losses | $ | 12,137 |  |  | $ | 971 |  |  | $ | (1,186) |  |  | $ | (658) |  |  | $ | 11,264 |
Inventory valuation(1) | $ | 22,875 |  |  | $ | 44,570 |  |  | $ | (11,692) |  |  | $ | (16) |  |  | $ | 55,737 |
Deferred tax valuation allowance | $ | 13,490 |  |  | $ | 4,502 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,992 |
___________________________________________ (1) In connection with the Company's restructuring activities described in Note 10 - Restructuring Charges, during the years ended September 30, 2024 and 2023, CPP recorded inventory impairment charges of $23,763 and $37,100, respectively, to adjust inventory to its net realizable value.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-5 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4 + Details
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