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Revenue Recognition | 6 Months Ended
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Apr. 04, 2021
Revenue from Contract with Customer [Abstract] |
REVENUE RECOGNITION | REVENUE RECOGNITION The Company generates all of its revenue from contracts with customers. The following table disaggregates our revenue for the three and six month periods ended April 4, 2021 and March 29, 2020, by the Company’s key revenue streams, segments and geographic region (based upon destination):
|  | Three Month Period Ended April 4, 2021
(in millions) |  | HHI |  | HPC |  | GPC |  | H&G |  | Total
Product Sales |  |  |  |  |  |  |  |  |  |
NA |  | $ | 378.6 |  |  | $ | 115.3 |  |  | $ | 182.4 |  |  | $ | 166.8 |  |  | $ | 843.1 |
EMEA |  | — |  |  | 123.3 |  |  | 94.2 |  |  | — |  |  | 217.5 |
LATAM |  | 10.0 |  |  | 40.6 |  |  | 4.4 |  |  | 1.5 |  |  | 56.5 |
APAC |  | 0.7 |  |  | 15.9 |  |  | 8.8 |  |  | — |  |  | 25.4 |
Licensing |  | 0.2 |  |  | 2.8 |  |  | 2.1 |  |  | 0.5 |  |  | 5.6 |
Other |  | — |  |  | — |  |  | 1.7 |  |  | — |  |  | 1.7 |
Total Revenue |  | $ | 389.5 |  |  | $ | 297.9 |  |  | $ | 293.6 |  |  | $ | 168.8 |  |  | $ | 1,149.8 |
|  | Three Month Period Ended March 29, 2020
(in millions) |  | HHI |  | HPC |  | GPC |  | H&G |  | Total
Product Sales |  |  |  |  |  |  |  |  |  |
NA |  | $ | 313.6 |  |  | $ | 98.7 |  |  | $ | 166.3 |  |  | $ | 137.8 |  |  | $ | 716.4 |
EMEA |  | 0.3 |  |  | 92.2 |  |  | 57.9 |  |  | — |  |  | 150.4 |
LATAM |  | 9.9 |  |  | 28.3 |  |  | 3.3 |  |  | 0.9 |  |  | 42.4 |
APAC |  | 5.0 |  |  | 12.6 |  |  | 6.2 |  |  | — |  |  | 23.8 |
Licensing |  | 0.3 |  |  | 0.9 |  |  | 2.0 |  |  | 0.4 |  |  | 3.6 |
Other |  | — |  |  | — |  |  | 1.2 |  |  | — |  |  | 1.2 |
Total Revenue |  | $ | 329.1 |  |  | $ | 232.7 |  |  | $ | 236.9 |  |  | $ | 139.1 |  |  | $ | 937.8 |
|  | Six Month Period Ended April 4, 2021
(in millions) |  | HHI |  | HPC |  | GPC |  | H&G |  | Total
Product Sales |  |  |  |  |  |  |  |  |  |
NA |  | $ | 776.1 |  |  | $ | 257.9 |  |  | $ | 360.5 |  |  | $ | 247.0 |  |  | $ | 1,641.5 |
EMEA |  | — |  |  | 290.9 |  |  | 175.5 |  |  | — |  |  | 466.4 |
LATAM |  | 20.4 |  |  | 83.0 |  |  | 8.4 |  |  | 3.2 |  |  | 115.0 |
APAC |  | 1.1 |  |  | 38.2 |  |  | 17.9 |  |  | — |  |  | 57.2 |
Licensing |  | 0.6 |  |  | 6.4 |  |  | 3.9 |  |  | 0.8 |  |  | 11.7 |
Other |  | — |  |  | — |  |  | 2.9 |  |  | — |  |  | 2.9 |
Total Revenue |  | $ | 798.2 |  |  | $ | 676.4 |  |  | $ | 569.1 |  |  | $ | 251.0 |  |  | $ | 2,294.7 |
|  | Six Month Period Ended March 29, 2020
(in millions) |  | HHI |  | HPC |  | GPC |  | H&G |  | Total
Product Sales |  |  |  |  |  |  |  |  |  |
NA |  | $ | 595.1 |  |  | $ | 215.1 |  |  | $ | 304.8 |  |  | $ | 182.0 |  |  | $ | 1,297.0 |
EMEA |  | 0.4 |  |  | 241.4 |  |  | 111.8 |  |  | — |  |  | 353.6 |
LATAM |  | 20.4 |  |  | 64.2 |  |  | 6.6 |  |  | 2.2 |  |  | 93.4 |
APAC |  | 10.3 |  |  | 30.1 |  |  | 13.3 |  |  | — |  |  | 53.7 |
Licensing |  | 0.6 |  |  | 4.0 |  |  | 3.8 |  |  | 0.8 |  |  | 9.2 |
Other |  | — |  |  | — |  |  | 2.4 |  |  | — |  |  | 2.4 |
Total Revenue |  | $ | 626.8 |  |  | $ | 554.8 |  |  | $ | 442.7 |  |  | $ | 185.0 |  |  | $ | 1,809.3 |
The Company has a broad range of customers including many large mass retail customers. During the three month period ended April 4, 2021, there were three large retail customers each exceeding 10% of consolidated Net Sales and representing 33.7% of consolidated Net Sales. During the six month period ended April 4, 2021, there were two large retail customers each exceeding 10% of consolidated Net Sales and representing 23.3% of consolidated Net Sales. During the three and six month periods ended March 29, 2020, there were three large retail customers each exceeding 10% of consolidated Net Sales and representing 37.2% and 34.1% of consolidated Net Sales, respectively. In the normal course of business, the Company may allow customers to return product or take credit for product returns per the provisions in a sale agreement. Estimated product returns are recorded as a reduction in reported revenues at the time of sale based upon historical product return experience, adjusted for known trends, to arrive at the amount of consideration expected to be received. The allowance for product returns as of April 4, 2021, and September 30, 2020 was $22.2 million and $23.1 million, respectively.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
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