BUSINESS SEGMENTS (Tables)

6 Months Ended

Mar. 31, 2013

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Information on Griffon’s business segments is as follows:

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2013		2012		2013		2012
REVENUE
Home & Building Products:
ATT	$	136,237	$	133,321	$	213,546	$	232,061
CBP		89,499		91,269		202,366		202,915
Home & Building Products		225,736		224,590		415,912		434,976
Telephonics		121,631		113,992		217,681		218,506
Plastics		141,376		143,849		278,899		279,980
Total consolidated net sales	$	488,743	$	482,431	$	912,492	$	933,462

	For the Three Months Ended March 31,						For the Six Months Ended March 31,
	2013			2012			2013			2012
INCOME (LOSS) BEFORE TAXES
Segment operating profit:
Home & Building Products	$	3,835		$	8,096		$	11,106		$	17,930
Telephonics		13,753			13,543			28,398			26,056
Plastics		916			2,492			3,558			4,372
Total segment operating profit		18,504			24,131			43,062			48,358
Net interest expense		(12,909	)		(12,919	)		(25,988	)		(25,919	)
Unallocated amounts		(7,980	)		(6,453	)		(15,567	)		(12,787	)
Loss on pension settlement		—			—			(2,142	)		—
Income (loss) before taxes	$	(2,385	)	$	4,759		$	(635	)	$	9,652

	For the Three Months Ended March 31,						For the Six Months Ended March 31,
	2013			2012			2013			2012
Segment adjusted EBITDA:
Home & Building Products	$	17,555		$	15,853		$	34,794		$	33,603
Telephonics		15,505			15,336			31,869			31,024
Plastics		12,352			9,164			21,671			17,344
Total Segment adjusted EBITDA		45,412			40,353			88,334			81,971
Net interest expense		(12,909	)		(12,919	)		(25,988	)		(25,919	)
Segment depreciation and amortization		(17,572	)		(16,222	)		(34,828	)		(31,640	)
Unallocated amounts		(7,980	)		(6,453	)		(15,567	)		(12,787	)
Restructuring charges		(9,336	)		—			(10,444	)		(1,795	)
Acquisition costs		—			—			—			(178	)
Loss on pension settlement		—			—			(2,142	)		—
Income (loss) before taxes	$	(2,385	)	$	4,759		$	(635	)	$	9,652

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2013		2012		2013		2012
DEPRECIATION and AMORTIZATION
Segment:
Home & Building Products	$	9,157	$	7,757	$	18,017	$	15,222
Telephonics		1,752		1,793		3,471		3,446
Plastics		6,663		6,672		13,340		12,972
Total segment depreciation and amortization		17,572		16,222		34,828		31,640
Corporate		109		99		210		196
Total consolidated depreciation and amortization	$	17,681	$	16,321	$	35,038	$	31,836
CAPITAL EXPENDITURES
Segment:
Home & Building Products	$	6,711	$	8,305	$	15,804	$	14,573
Telephonics		2,630		2,554		3,452		3,784
Plastics		4,333		9,446		11,701		21,774
Total segment		13,674		20,305		30,957		40,131
Corporate		33		8		38		74
Total consolidated capital expenditures	$	13,707	$	20,313	$	30,995	$	40,205

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

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	At March 31,  2013		At September 30, 2012
ASSETS
Segment assets:
Home & Building Products	$	988,515	$	943,766
Telephonics		287,360		255,420
Plastics		422,263		430,395
Total segment assets		1,698,138		1,629,581
Corporate		90,450		173,088
Total continuing assets		1,788,588		1,802,669
Assets of discontinued operations		3,221		3,523
Consolidated total	$	1,791,809	$	1,806,192