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DISCONTINUED OPERATIONS
 9 Months Ended
Jun. 29, 2019
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS DISCONTINUED OPERATIONS
International Business
Prior to August 31, 2017, the Company operated consumer lawn and garden businesses located in Australia, Austria, Belgium, Luxembourg, Czech Republic, France, Germany, Poland and the United Kingdom (the “International Business”). On April 29, 2017, the Company received a binding and irrevocable conditional offer (the “Offer”) from Exponent Private Equity LLP (“Exponent”) to purchase the International Business. On July 5, 2017, the Company accepted the Offer and the Company completed the sale on August 31, 2017. As a result, effective in its fourth quarter of fiscal 2017, the Company classified its results of operations for all periods presented to reflect the International Business as a discontinued operation and classified the assets and liabilities of the International Business as held for sale. During the three and nine months ended June 30, 2018, the Company recorded an increase of $0.8 million and a decrease of $2.8 million, respectively, to the pre-tax gain on the sale of the International Business related to the resolution of the post-closing working capital adjustment obligation.
During the three and nine months ended June 30, 2018, the Company recognized $0.1 million and $1.6 million, respectively, in transaction related costs associated with the sale of the International Business.
Wild Bird Food
During fiscal 2014, the Company completed the sale of its U.S. and Canadian wild bird food business. As a result, effective in fiscal 2014, the Company classified its results of operations for all periods presented to reflect the wild bird food business as a discontinued operation. During the three and nine months ended June 29, 2019, the Company recognized a favorable adjustment of $22.5 million as a result of the final resolution of the previously disclosed settlement agreement related to the In re Morning Song Bird Food Litigation legal matter. This matter relates to a class-action lawsuit filed in 2012 in connection with the sale of wild bird food products that were the subject of a voluntary recall in 2008 by the Company’s previously sold wild bird food business. In addition, during the three and nine months ended June 29, 2019, the Company recognized insurance recoveries of $8.4 million and $13.4 million, respectively, related to this matter. During the three and nine months ended June 30, 2018, the Company recognized a pre-tax charge of $65.0 million for a probable loss related to this matter. At June 29, 2019, June 30, 2018 and September 30, 2018, $20.0 million, $65.0 million and $85.0 million, respectively, was accrued for a probable loss related to this matter in the “Other current liabilities” line in the Condensed Consolidated Balance Sheets. Refer to “NOTE 12. CONTINGENCIES” for more information.
The following table summarizes the results of discontinued operations described above and reflected within discontinued operations in the Company’s condensed consolidated financial statements for each of the periods presented:

THREE MONTHS ENDED
 
NINE MONTHS ENDED
 
JUNE 29,
2019
 
JUNE 30,
2018
 
JUNE 29,
2019
 
JUNE 30,
2018
 
(In millions)
Operating and exit costs
$
—

 
$
—

 
$
0.1

 
$
1.5

Impairment, restructuring and other charges (recoveries), net
(30.9
)
 
65.1

 
(35.8
)
 
66.6

(Gain) loss on sale / contribution of business
—

 
(0.8
)
 
—

 
2.8

Income (loss) from discontinued operations before income taxes
30.9

 
(64.3
)
 
35.7

 
(70.9
)
Income tax expense (benefit) from discontinued operations
7.3

 
(21.6
)
 
9.6

 
(23.3
)
Income (loss) from discontinued operations, net of tax
$
23.6

 
$
(42.7
)
 
$
26.1

 
$
(47.6
)

The Condensed Consolidated Statements of Cash Flows do not present the cash flows from discontinued operations separately from cash flows from continuing operations. Cash (used in) provided by operating activities related to discontinued operations totaled $(24.5) million and $2.1 million for the nine months ended June 29, 2019 and June 30, 2018, respectively. Cash used in investing activities related to discontinued operations was zero and $35.3 million for the nine months ended June 29, 2019 and June 30, 2018, respectively.