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EQUITY
 3 Months Ended
Jan. 02, 2021
Equity [Abstract]  
EQUITY EQUITY
The following tables provide a summary of the changes in total equity, equity attributable to controlling interest, and equity attributable to noncontrolling interests for each of the periods indicated:
 Common Shares and Capital in
Excess of Stated Value		Retained
Earnings		Treasury
Shares		Accumulated Other
Comprehensive Loss		Total Equity -
Controlling Interest		Noncontrolling
Interest		Total
Equity
Balance at September 30, 2020$482.5 $1,235.6 $(921.8)$(99.1)$697.2 $5.7 $702.9 
Net income (loss)— 24.4 — — 24.4 0.8 25.2 
Other comprehensive income (loss)— — — 15.6 15.6 — 15.6 
Share-based compensation8.2 — — — 8.2 — 8.2 
Dividends declared ($0.62 per share)
— (35.7)— — (35.7)— (35.7)
Treasury share purchases— — (38.4)— (38.4)— (38.4)
Treasury share issuances(0.1)— 1.3 — 1.2 — 1.2 
Balance at January 2, 2021$490.5 $1,224.4 $(958.8)$(83.5)$672.6 $6.4 $679.0 
The sum of the components may not equal due to rounding.
 Common Shares and Capital in
Excess of Stated Value		Retained
Earnings		Treasury
Shares		Accumulated Other
Comprehensive Loss		Total Equity -
Controlling Interest		Noncontrolling
Interest		Total
Equity
Balance at September 30, 2019$442.2 $1,274.7 $(904.3)$(93.9)$718.7 $4.5 $723.2 
Net income (loss)— (71.4)— — (71.4)0.1 (71.3)
Other comprehensive income (loss)— — — 2.9 2.9 — 2.9 
Share-based compensation7.0 — — — 7.0 — 7.0 
Dividends declared ($0.58 per share)
— (33.5)— — (33.5)— (33.5)
Treasury share issuances(0.3)— 1.2 — 0.9 — 0.9 
Balance at December 28, 2019$448.9 $1,169.8 $(903.1)$(91.0)$624.6 $4.7 $629.3 
The sum of the components may not equal due to rounding.
Changes in AOCL by component were as follows for each of the periods indicated:
Foreign Currency
Translation Adjustments		Net Unrealized Gain (Loss)
On Derivative Instruments		Net Unrealized Gain (Loss) in
Pension and Other Post-Retirement Benefits		Accumulated Other
Comprehensive Income (Loss)
Balance at September 30, 2020$(6.2)$(15.1)$(77.8)$(99.1)
Other comprehensive income (loss) before reclassifications12.4 3.4 — 15.8 
Amounts reclassified from accumulated other comprehensive net income (loss)— 2.6 (1.6)1.0 
Income tax benefit (expense)— (1.6)0.4 (1.2)
Net current period other comprehensive income (loss)12.4 4.4 (1.2)15.6 
Balance at January 2, 2021$6.2 $(10.7)$(79.0)$(83.5)
The sum of the components may not equal due to rounding.
Foreign Currency
Translation Adjustments		Net Unrealized Gain (Loss)
On Derivative Instruments		Net Unrealized Gain (Loss) in
Pension and Other Post-Retirement Benefits		Accumulated Other
Comprehensive Income (Loss)
Balance at September 30, 2019$(17.4)$(8.1)$(68.4)$(93.9)
Other comprehensive income (loss) before reclassifications4.6 (1.9)— 2.7 
Amounts reclassified from accumulated other comprehensive net income (loss)— 1.1 (1.4)(0.3)
Income tax benefit (expense)— 0.2 0.3 0.5 
Net current period other comprehensive income (loss)4.6 (0.6)(1.1)2.9 
Balance at December 28, 2019$(12.8)$(8.7)$(69.5)$(91.0)
The sum of the components may not equal due to rounding.
Dividends
On July 27, 2020, the Scotts Miracle-Gro Board of Directors approved an increase in the Company’s quarterly cash dividend from $0.58 to $0.62 per Common Share. In addition, on July 27, 2020, the Scotts Miracle-Gro Board of Directors approved a special cash dividend of $5.00 per Common Share, which was paid on September 10, 2020 to all shareholders of record at the close of business on August 27, 2020.
Share Repurchases
On August 11, 2014, Scotts Miracle-Gro announced that its Board of Directors authorized the repurchase of up to $500.0 of Common Shares over a five-year period (effective November 1, 2014 through September 30, 2019). On August 3, 2016, Scotts Miracle-Gro announced that its Board of Directors authorized a $500.0 increase to the share repurchase authorization ending on September 30, 2019. On August 2, 2019, the Scotts Miracle-Gro Board of Directors authorized an extension of the share repurchase authorization through March 28, 2020. The amended authorization allowed for repurchases of Common
Shares of up to an aggregate amount of $1,000.0 through March 28, 2020. There were no share repurchases under this share repurchase authorization during the three months ended December 28, 2019. From the effective date of this share repurchase authorization in the fourth quarter of fiscal 2014 through March 28, 2020, Scotts Miracle-Gro repurchased approximately 8.7 million Common Shares for $762.8.
On February 6, 2020, the Company announced a new share repurchase program allowing for repurchases of up to $750.0 of Common Shares from April 30, 2020 through March 25, 2023. The authorization provides the Company with flexibility to purchase Common Shares from time to time in open market purchases or through privately negotiated transactions. All or part of the repurchases may be made under Rule 10b5-1 plans, which the Company may enter into from time to time and which enable the repurchases to occur on a more regular basis, or pursuant to accelerated share repurchases. The share repurchase authorization may be suspended or discontinued by the Board of Directors at any time, and there can be no guarantee as to the timing or amount of any repurchases. There were no share repurchases under this share repurchase authorization during fiscal 2020. During the three months ended January 2, 2021, Scotts Miracle-Gro repurchased approximately 0.2 million Common Shares under this share repurchase authorization for $38.0.
Share-Based Awards
The following is a summary of the share-based awards granted during each of the periods indicated:
THREE MONTHS ENDED
 JANUARY 2,
2021		DECEMBER 28,
2019
Employees
Restricted stock units1,687 4,066 
Non-Employee Directors
Restricted and deferred stock units595 976 
Total share-based awards2,282 5,042 
Aggregate fair value at grant dates$0.3 $0.5 
Total share-based compensation was as follows for each of the periods indicated:
THREE MONTHS ENDED
JANUARY 2,
2021		DECEMBER 28,
2019
Share-based compensation$8.2 $7.0 
Related tax benefit2.0 1.7