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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
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)

DescriptionBalance at
Beginning of
 Year		AdditionsReductions
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.