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RESTRUCTURING CHARGES
 9 Months Ended
Jun. 30, 2022
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES RESTRUCTURING CHARGES
In November 2019, Griffon announced the development of a next-generation business platform for CPP to enhance the growth, efficiency, and competitiveness of its U.S. operations, and on November 12, 2020, Griffon announced that CPP is broadening this strategic initiative to include additional North American facilities, the AMES United Kingdom (U.K.) and Australia businesses, and a manufacturing facility in China. On April 28, 2022, Griffon announced an accelerated timeline and reduced scope for the initiative, which will now be completed by the end of fiscal 2022. These changes reflect the rapid progress made with the initiative, and reduced investment in facilities expansion and equipment given recent significant increases in construction and equipment costs. Any remaining expenditures, after the end of fiscal 2022, including those related to the deployment of AMES' global information systems, will be included in the continuing operations of the business. Future investments in equipment, particularly for automation, will be part of normal-course annual capital expenditures.

This initiative includes three key development areas. First, certain AMES U.S. and global operations will be consolidated to optimize facilities footprint and talent. Second, strategic investments in automation and facilities expansion will be made to increase the efficiency of our manufacturing and fulfillment operations, and support e-commerce growth. Third, multiple independent information systems will be unified into a single data and analytics platform, which will serve the whole AMES global enterprise.

When fully implemented and the efficiencies are fully realized, we expect annual cash savings of $25,000 (previously $30,000 to $35,000). The cost to implement this new business platform, over the duration of the project, will now include one-time charges of approximately $50,000 (previously $65,000) and capital investments of approximately $15,000 (previously $65,000), net of future proceeds from the sale of exited facilities.

In the quarter and nine months ended June 30, 2022, CPP incurred pre-tax restructuring and related exit costs approximating $5,909 and $12,391, respectively. During the nine months ended June 30, 2022, cash charges totaled $9,897 and non-cash, asset-related charges totaled $2,494; the cash charges included $3,751 for one-time termination benefits and other personnel-related costs and $6,146 for facility exit costs. Non-cash charges included a $1,766 impairment charge related to certain fixed assets at several manufacturing locations and $728 of inventory that have no recoverable value. During the nine months ended June 30, 2022, headcount was reduced by 20.

In the quarter and nine months ended June 30, 2021, CPP incurred pre-tax restructuring and related exit costs approximating $4,081 and $14,662, respectively. During the nine months ended June 30, 2021, cash charges totaled $10,780 and non-cash, asset-related charges totaled $3,882; the cash charges included $1,783 for one-time termination benefits and other personnel related costs and $8,997 for facility and lease exit costs primarily driven by the consolidation of distribution facilities. Non-cash charges of $3,882 predominantly related to inventory that have no recoverable value.

A summary of the restructuring and other related charges included in Cost of goods and services and SG&A expenses in the Company's Condensed Consolidated Statements of Operations were as follows:

For the Three Months Ended June 30, For the Nine Months Ended June 30,
2022202120222021
Cost of goods and services$2,441 $696 $5,218 $4,574 
Selling, general and administrative expenses3,468 3,385 7,173 10,088 
Total restructuring charges$5,909 $4,081 $12,391 $14,662 
For the Three Months Ended June 30, For the Nine Months Ended June 30,
2022202120222021
Personnel related costs$1,613 $698 $3,751 $1,782 
Facilities, exit costs and other3,857 2,190 6,146 8,997 
Non-cash facility and other439 1,193 2,494 3,883 
Total$5,909 $4,081 $12,391 $14,662 

The following table summarizes the accrued liabilities of the Company's restructuring actions:
Cash ChargesNon-Cash
Personnel related costsFacilities &
Exit Costs		Facility and Other CostsTotal
Accrued liability at September 30, 2021$418 $264 $— $682 
Q1 Restructuring charges260 1,167 289 1,716 
Q1 Cash payments(275)(1,167)— (1,442)
Q1 Non-cash charges— — (289)(289)
Accrued liability at December 31, 2021$403 $264 $— $667 
Q2 Restructuring charges1,878 1,122 1,766 4,766 
Q2 Cash payments(1,883)(1,122)— (3,005)
Q2 Non-cash charges — — (1,766)(1,766)
Accrued liability at March 31, 2022$398 $264 $— $662 
Q3 Restructuring charges1,613 3,857 439 5,909 
Q3 Cash payments(1,619)(3,857)— (5,476)
Q3 Non-cash charges— — (439)(439)
Accrued liability at June 30, 2022$392 $264 $— $656